Average daily earnings based on the minimum wage. How to fill out a sick leave from the minimum wage, taking into account all the changes - samples and rules for issuing a disability certificate

The method of calculating the average daily earnings is changeable. Also, the indicators that are used for such a calculation undergo changes due to annual indexation, changes in the financial situation of the country, as well as many other factors. In order to avoid misunderstandings or problems associated with receiving a certain amount of payments, it is necessary to verify annually the method of calculating the average daily earnings for employed citizens.

Table of contents:

Definition of the minimum wage and its goals

Based on the Labor Code of the Russian Federation, in particular Art. 133, the minimum wage changes every six months or a year, depending on the economic situation of the country. In 2017, changes occurred twice: for the first time at the beginning of the year, the minimum wage was indexed and amounted to 7,500 rubles, from 01.07 the subsistence minimum was increased by 300 rubles. Since 2019, the minimum wage is 9489 rubles.

The minimum wage is used not only for wages, as such, but also in the calculation of various benefits and payments.

note

It is legally established that the subsistence minimum should not be higher than the minimum wage, but it can be lower. At the same time, in a number of regions of the country, these two concepts are equated to each other on the basis of the Labor Code of the Russian Federation, Art. 133.

The main task of the minimum wage is to regulate the wages of citizens. Wage is understood as the total amount of income of an employee who has official employment. So, wages include: net salary, bonuses and allowances, income tax. At the same time, the salary with a bonus may be less than the minimum wage if the total income exceeds the minimum.

Also, the minimum wage is taken into account when calculating deductions and benefits upon the birth of a child. These statements are true for such cases:

the number of years less than two on the date when certain payments are to be calculated;
for the last two years of employment, the employee's income did not exceed the minimum wage.

To calculate any payments related to the minimum wage, the following rule is relevant: if an employee has worked the time prescribed by law and the employment contract in his position, then his total income for this period must be more than the minimum wage. So, the head of the enterprise must first calculate how much the employee earns per day, then per month, and then compare the result with the minimum wage. If the result obtained does not exceed the minimum wage, the average salary of the employee is calculated on the basis of the minimum wage.

The procedure for calculating the average daily wage from the minimum wage in 2019

Based on Government Decree No. 375, in particular, paragraph 15/1, the average daily wage of an employee (AMS) is calculated as the result of dividing the average salary by the number of days in two years, i.e. by 730. It follows that the average salary (SW) is the total amount of payments received by the employee over the past two years, provided that social contributions were made from such income. The average salary must be multiplied by 24 (the number of months in two years).

So, SZP is determined by the formula - SZ * 24 / 730.

In conditions where the average wage is obviously low, it is required to calculate the average daily wage in reality, and then based on the minimum wage. After the calculation, compare these two indicators, and then make the necessary accruals upon the fact of a larger amount.

Starting from July 1, 2017, the method of calculating the average daily wage is as follows: 7800 * 24 / 730 = 256.44 rubles.

note

To calculate the average daily wage according to the minimum wage, the last regulated amount of such payment is taken as the minimum wage. This happens despite the fact that the average daily wage is calculated taking into account the last two working years.

The procedure for calculating the average daily wage from the minimum wage for sick leave in 2019

The accountant of the enterprise where a particular employee works must accrue sick leave payments within a ten-day period from the date the sick leave is issued. So, the employee receives sick pay at the same time as the next monthly salary.

Important fact

Sick leave allowance includes payment not only for weekdays, but also for weekends and holidays.

The calculation of the hospital allowance for the minimum wage occurs according to the following algorithm:

The total income of the employee for the two-year period before the onset of sick leave is determined. At the same time, the resulting income should not exceed the maximum allowable amount of income, namely, 718,000 rubles.
The average daily earnings of an employee are calculated. From 07/01/2017, the average daily wage for the minimum wage is 256.44 rubles. The maximum amount for calculating sick leave for this indicator should not exceed the amount of 1901 rubles.
The length of service of the sick employee is determined.
The amount of sick leave payments is determined. Here it is necessary to multiply the experience gained by the days on which the employee was sick.
Then, personal income tax is levied on the result, which in 2019 is 13%.

note

If the employee's length of service is less than six months, his hospital accruals are calculated from the minimum wage, regardless of the level of his profitability.

If an employee is employed on a part-time basis, sickness benefit is calculated according to the time worked by him. For example, the average daily salary according to the minimum wage of an employee, which is arranged at a quarter of the rate, will be equal to: 256.44 * 0.25 \u003d 64.11 rubles.

So, to calculate the average daily earnings of an employee, it is necessary to calculate his two-year income before illness. This calculation is made taking into account his earnings or the minimum wage, if the earnings were minimal. If you have any questions regarding the calculation of hospital payments with a minimum wage, you must seek help from Federal Law No. 255.

Thus, the minimum wage is determined at the federal level. However, it is also legally established that the minimum wage can be regulated at the regional level if it exceeds the federal one. For the average daily wage, the minimum wage is the basis for the calculation, as well as a guarantee that the total amount will be at least the established minimum.

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The minimum wage regulates the lower threshold for payments, including in the case of maternity benefits. The calculation is based on two options: daily and monthly.

There are several established minimum collateral values for 2018:

monthly minimum wage federal character - from January 1, 2018 9,489 rubles. , from May 1, 2018 - 11,163 rubles.;
regional wages, which are established independently in the subjects, are always greater than or equal to the federal amount;
average daily minimum the amount of earnings - from January 1, 311.97 rubles, from May 1, 2018 - 367 rubles.

The minimum sick leave benefit for pregnancy and childbirth is calculated by the formula:

Formula:

P min.= Minimum wage * 24 / 730 * Decree days

When going on maternity leave from January 1 to April 30, 2018, the minimum maternity allowance for pregnancy is 43675.80 rubles ., from May 1, 2018 = 51,380 rubles.

The amount of the minimum benefit for B&D in 2019 — .

When is the minimum wage taken to calculate?

In some cases, to calculate the maternity benefit, you need to take the current minimum wage for the average monthly salary of an employee:

lack of income in the billing period, for example, there was no official work in the last 2 years, being on maternity leave with the last child;
average monthly income below the minimum wage- the reasons are the same: there was no work for the entire period or in part, or there was work, but unofficial, low wages, decree.

Important! If there were maternity leave in the accounting years (for pregnancy and childbirth, for child care), then these years can be replaced to the previous ones. ?

To select convenient years for calculation, an application is written for.

Examples of calculating sick leave for pregnancy when leaving one decree to another can be.

If there was no income in the billing period

When calculating sick leave for pregnancy and childbirth in 2018, 2016 and 2017 are recognized as accounting years.

If in these years a woman did not receive a salary, then the calculation should be carried out according to the minimum wage. According to clause 1.1 of article 14 of Law 255-FZ, in this case, the monthly income of a pregnant woman is taken to be the minimum wage established for the year of the calculations.

Formula for calculation:

Benefit= Income for 2 years / 730 * Days of maternity leave

If a woman has not had earnings in the last 2 years, then the minimum wage * 24 months is substituted into the formula instead of the first multiplier.

Sick leave will be minimal.

If the vacation began between 01/01/2018 and 04/30/2018:

for 140 days - 43675.80 rubles;
for 156 (with complications in childbirth) - 48666.87 rubles;
for 194 (with multiple pregnancy) - 60521.62 rubles.

If vacation starts from 05/01/2018:

for 140 days - RUB 51,380;
for 156 - RUB 57,25248666.87 rubles;
for 194 - RUB 71,798

Example

Initial data:

Citizen Ivanova had no work experience and income in 2016 and 2017, got a job on 01/10/2018.

Goes on maternity leave from 09/01/2018.

The term of payments is regulated by 140 days.

Payment:

Allowance \u003d 11,163 * 24 / 730 * 140 \u003d 51,380 rubles.

This amount is fully paid to the pregnant woman,.

If monthly income is low

Article 14 of Law 255-FZ also contains another case of assigning the lowest sick pay for pregnancy and childbirth: when the average monthly salary is less than the minimum wage.

To make this comparison, you need to calculate the actual earnings for 1 month on average for income for 2 accounting years. Then compare it with the minimum wage.

If the monthly average salary is less than, then the set minimum is selected for calculation. If it turns out to be more, then the calculation of maternity is carried out according to the general rules.

The standard formula for calculating benefits is used in the usual identification of the amount of sick pay. To do this, you need to divide the amount of income for the billing period by the number of working days that were actually worked out. This does not include sick leave without insurance premiums and actual downtime, including maternity leave with a previous child.

Formula for calculation:

Benefit= (Salary for 1 year + Salary for 2 years) / (731 - Excluded days) * Decree days

Calculate your annual income for 2016.
Calculate the annual salary for 2017.
Add the two figures to find the total earnings for the period.
Set the presence of excluded days - disability, decree, these days must be subtracted from 731.
Calculate allowance for 1 day.

Next, you need to compare the minimum wage and the actual monthly earnings, for this easy to compare average daily wages.

The daily rate for the minimum wage can be determined by multiplying it by 24 and dividing by 730.

If the actual value is less than or equal to the regulated minimum, then the calculation of the benefit will be based on the size of the minimum wage.

Important! An exception is the presence of maternity leave in accounting years., then the woman has the right to replace them with earlier ones in the experience.

The only condition for such a replacement will be an increase in the amount of income in relation to the period of 2016-2017.

The new minimum wage has been established since January 2019 for the minimum payments for calculating sick leave. The article contains an algorithm for calculating benefits, numerical examples, ready-made sample documents, and useful links.

Attention! Especially for accountants, we have prepared a table of the minimum wage and other documents that will definitely be needed when calculating sick leave in 2019. Download for free:

To calculate sick leave online, use the BukhSoft program. It will automatically determine the insurance period of the employee and take into account all the amounts that are included in the calculation. The program will separately calculate the amount of benefits paid by the company and paid by the FSS. Try it for free:

Calculate sick leave online

Sick leave is paid to employees on the basis of their average earnings. However, the general calculation algorithm does not change depending on the size of the salary. It turns out that the more earnings, the more benefits, and vice versa.

The payment for all sick days of employees, starting from the fourth, is financed by the social insurance fund. In this regard, the maximum average daily earnings for calculating sick leave in 2019 are legally established, which is determined based on the marginal base for social contributions for disability and maternity for the billing period.

On the other hand, in order to protect the rights of employees with low earnings, the year is legally established. This limit is based on the value of the minimum wage (minimum wage) on the day the sick leave is issued.

How did the minimum wage change for calculating sick leave in 2019

The size of the minimum wage, on the basis of which the minimum average daily wage is determined for calculating sick leave in 2019, is regularly reviewed upwards. Accordingly, the minimum amount of sick leave increases, which can lead to underpayment of benefits to the employee if the accountant did not track the date of the change and the new minimum wage. All dates for increasing the minimum wage and the amount of the limit, see table 1.

Table 1. How did the minimum wage change for calculating sick leave in 2019

Minimum wage for calculating sick leave in 2019

Cases of calculating sick leave in 2019 from the minimum wage

When calculating the amount of benefits, it is necessary to compare the received indicators with the minimum wage in two cases:

If the employee did not have earnings in the period taken for calculation.
If in the period taken for calculation, the average salary of an employee turned out to be less than the minimum wage.

How to apply the increase in the minimum wage to calculate sick leave in 2019

With each new increase in the minimum wage, especially when you have to consider a “carryover” benefit, the question arises - from what date to apply the new limit for calculating sick leave in 2019? The answer to this question is contained in the Rules for calculating benefits from Decree No. 375 of June 15, 2007. They say that in order to compare the calculated benefits with the federal minimum wage of 2019, you need to take the minimum wage on the date of the insured event, that is, a disease that must be documented in the disability certificate.

How to compare indicators when calculating sick leave in 2019 from the minimum wage

To calculate the allowance, it is necessary to act according to a standard algorithm. At certain stages, it is necessary to compare the obtained indicators with the minimum wage.

Step 1. Set the period for which payments will be taken into account for benefits.

The simplest case is when an employee works for two full calendar years or more, and for the same employer. In this case, payments for the two years preceding the year in which the employee fell ill are taken for calculation.

Example 1
The manager of Simvol LLC joined the organization in 2015, his salary is 10,500 rubles. per month. In January 2019, the manager fell ill. The accountant of "Symbol" has set the period for which payments must be taken into account for benefits, as 2017 - 2018.

What amounts to take into account is explained in the Rules from Resolution No. 375 of June 15, 2007. These should be payments for which social contributions for disability and maternity are accrued. For instance:

patch,
production bonuses,
holiday pay,
allowances for special working conditions, climatic conditions,
additional payments for work on weekends, at night, overtime, etc.

Payments for which contributions were not legally accrued are not taken into account - for example, compensation under the law, financial assistance (at the birth of a child, natural disasters, for any reason within the annual amount of 4000 rubles), etc.

At this stage, the amount of payments taken into account for the period is compared with the minimum average daily earnings for calculating sick leave in 2019 - according to the formula:

Example 2

Recall the condition of example 1 and compare the amount of payments taken into account by the manager of the "Symbol" with the minimum average daily earnings for calculating sick leave in 2019.

Since the manager was ill in January 2019, the value established from January 1, 2019, namely, 11,280 rubles, is taken into account in the calculation of the minimum limit. Based on 24 months, the limit is 270,720 rubles. (11,280 rubles x 24 months).

Suppose that the manager of the "Symbol" was ill in November 2016 and in April 2017. As a result, he worked 16 out of 21 working days in each of these months. Then the amount of payments taken into account is:

for November 2016 - 8000 rubles. (10,500 rubles / 21 days x 16 days);

for April 2017 - 8000 rubles. (10,500 rubles / 21 days x 16 days);

in total for the period - 247,000 rubles. (10,500 rubles x 22 months + 8,000 rubles x 2 months).

It turns out that the manager's earnings for the period 2017 - 2018. does not exceed the minimum limit. This means that it is necessary to calculate the sick leave in 2019 from the minimum wage.

To do this, the amount taken into account for the period received in step 2 is divided by 730. After that, it is compared with the minimum average daily earnings for calculating sick leave in 2019, which is calculated by the formula:

Example 3
Let's continue example 2. The average salary of a manager per day is 338.36 rubles. (247,000 rubles / 730).
Since the manager was ill in January 2019, the minimum limit of the average salary per day is taken into account the limit established from January 1, 2019, namely, 11,280 rubles. The minimum average salary per day for January sick leave is 370.85 rubles. (11,280 rubles x 24 months / 730).
It turns out that the average daily salary of a manager for the period 2017 - 2018. does not exceed the minimum limit.

In this case, the further calculation algorithm is not based on the actual amount of the average daily salary, but on the minimum limit for calculating sick leave in 2019 from the minimum wage.

Step 4 Take into account the length of service of the employee.

If the employee himself falls ill, then the amount of the benefit depends on the length of his service as follows:

with experience up to 5 years - 60% of the average daily salary;
with an experience of 5 to 8 years - 80% of the average daily salary;
with more than 8 years of experience - the full amount of the average daily salary.

An example of filling out average earnings for calculating sick leave benefits in 2019

An example of a sick leave when paying the minimum benefit, see the window below, you can download it:
Read on the link -

The calculation of social benefits is based on the value of the legally established minimum wage. This rule is also observed when calculating temporary disability benefits. We will find out in which cases sick leave is calculated from the minimum wage, and what value of the “minimum wage” is relevant today.

Minimum wage in 2018

The size of the minimum wage is changed twice in the current year:

From January 1 to April 30, it is equal to 9489 rubles. (Article 3 of Law No. 421-FZ dated December 28, 2017);
From May 1, 2018, the minimum wage increases to the subsistence level, reaching 11,163 rubles. (Article 2 of Law No. 41-FZ dated March 7, 2018). The regions are given the right to adjust their minimum wage in accordance with the living conditions of the covered areas. In this case, the rule must be observed - the regional "minimum wage" cannot be lower than its federal size, i.e. 11163 rub. Read more about this in our article.

The legislator also announces the further annual establishment of a minimum wage corresponding to the subsistence level of the Russian population in the second quarter of the previous year.

When they are guided by the minimum wage for calculating sick leave

In 2018, there were no radical changes in the calculation of temporary disability benefits. As before, they are calculated from the amount of payments of the billing period for the previous two years (2016 and 2017), divided by the number of calendar days in them - 730. Read more about calculating sick leave.

Guided by the topic of this publication, we will pay special attention to the calculation of the allowance based on the minimum wage, the amount of which has changed, and, consequently, the amount of the allowance has also changed. Recall that it is calculated based on the "minimum wage" in the following cases:

If the employee has no income in the previous two years, or if the salary is equal to or less than the established minimum wage;
With an insurance period of less than 6 months;
If there are marks in the disability sheet about violation of the regime.

Calculation of sick leave from the minimum wage

The formula for calculating benefits remains the same:

P \u003d SDZ x K, where K is the number of days of illness, and SDZ is the average daily earnings, which is calculated by multiplying the current minimum wage by 24 months and dividing by 730 days.

The average daily earnings for calculating sick leave in 2018 based on the updated minimum wage amounted to:

For the period from January 1 to April 30, 311.97 rubles. (9489 x 24 / 730);
For the period from May 1, 2018 - 367.00 rubles. (11,163 x 24/730).

We note the fact that the amount of sick leave payment should not exceed the established minimum wage per month. If this happens (which is extremely rare, since the calculation is designed as a calculation of benefits based on calendar days, and payment is made for working days), the legislator recommends using a different formula for calculating SDZ. More often this applies to employees whose experience does not exceed 6 months (clause 20 of Regulation No. 375 of 06/15/2007):

SDZ \u003d minimum wage / D, where D is the number of calendar days in the month of disability.

The period of the employee's insurance experience is still relevant. Those who work less than 5 years are paid 60% of the calculated allowance, those who work from 5 to 8 years are entitled to 80% of the amount, and workers with more than 8 years of experience receive 100% of the allowance. When calculating sick leave, it is necessary to remember the district coefficient. In the regions where it operates, benefits are calculated taking into account this indicator.

Consider several examples of calculating sick leave based on the minimum wage.

Example 1

A young specialist, who got a job at the company on November 10, 2017, was ill from March 12 to March 20, 2018 and submitted a disability certificate for payment.

The employee is supposed to pay 9 calendar days at the rate of "minimum". The minimum wage in March 2018 for calculating the sick leave is 9489 rubles, and with the insurance experience that the specialist has, the amount of the benefit will be 60% of the calculated amount. Let's calculate:

SDZ \u003d 9489 x 24 / 730 \u003d 311.97 rubles.

P \u003d 311.97 x 9 x 60% \u003d 1684.64 rubles.

Example 2

An employee with 20 years of work experience (on a 40-hour work week) provided sick leave for payment from April 25 to May 20, 2018. Assume that the employee's salary is equal to the current minimum wage.

Note that from May 1, the minimum wage for sick leave in 2018 will be increased to 11,163 rubles. However, the calculation involves the minimum wage, which was set at the beginning of the onset of disability, which means that the accountant will apply the minimum wage in the amount of 9489 rubles. The allowance will be calculated as follows:

Payment is subject to 6 calendar days in April and 20 days in May;

Benefit for April - 311.97 x 6 x 100% = 1871.82 rubles;

Allowance for May - 311.97 x 20 x 100% = 6239.40 rubles

Example 3

An employee whose work experience is 7.5 years, and whose salary does not exceed the minimum wage, provided a disability certificate for payment from May 14 to May 18, 2018. You have to pay 5 calendar days based on the minimum wage set in the amount of 11,163 rubles. The amount of the benefit will be 80% of the calculated amount. Let's calculate:

SDZ \u003d 11,163 x 24 / 730 \u003d 367.00 rubles;

P \u003d 367.00 x 5 x 80% \u003d 1468 rubles.

According to this algorithm, disability benefits are calculated from the minimum wage in 2018. Note that in regions that have established their own minimum wages, calculations are made on the basis of federal values.

A sick leave is drawn up in case of illness of an employee, in which he cannot perform his duties.

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According to this document, the employee is entitled to temporary disability benefits, which cover not only the period without work, but also treatment, and different indicators are used to calculate it.

Sometimes, to establish the size of the cash payment, the minimum wage is used, which is set at the state level, but adjusted upwards by the regional authorities.

The features of filling out a sick leave based on the minimum wage in 2019 should be considered in order to know how to carry out calculations in this case.

Important Aspects

In the Russian Federation, there is a minimum wage indicator, which is briefly referred to as the minimum wage.

It is used only in some cases, for example, when regulating the level of wages, forming the level of state benefits, as well as for calculating taxes, that is, social payments.

The size of the minimum wage is set at the level of the Government of the Russian Federation, but it may well be changed by the regional authorities upwards, but not reduced in any way.

The minimum wage is a kind of guarantee of remuneration at the state level, but only for employees who work on the basis of an employment contract.

Civil law contracts do not imply the calculation of wages and benefits according to the minimum wage, and this rule does not apply to them.

The sick leave, respectively, is also not paid, since the temporary disability benefit is valid only for employees involved under the terms of an employment contract.

Articles regulating the matter

The level of the minimum wage is established by Law 82-FZ “On the Minimum Wage”.

From January 1, 2019, the minimum wage is stipulated at least 9,489 rubles, and such an indicator should not be lower when setting wages.

From May 1, 2019, the minimum wage should be set at the subsistence level, which is 11,163 rubles, such an unscheduled increase was made thanks to the initiative of the government.

Such a move will not correct the situation with low wages for those who work under civil law contracts or informally, when using adding coefficients, they will be applied in addition to the minimum wage, and not included in its size.

According to the Labor Code of the Russian Federation, all relations between the employee and the employer are regulated, while the specific level of wages is stipulated in article 133.

It says that officially registered employees protected by the Labor Code of the Russian Federation should receive no less than the federal minimum wage.

For violation of such a rule, liability is imposed under the Code of Administrative Offenses, article 5.27 of the Code of Administrative Offenses of the Russian Federation says that in this case the company is entitled to a fine of 50 thousand rubles.

At the same time, the regions can set their own minimum wage under Article 133.1 of the Labor Code of the Russian Federation, which should not be lower than the federally established one.

Registration of a disability certificate, as the sick leave is called, is carried out by order 624n of 2011, issued by the Ministry of Health of the Russian Federation.

The rules for filling out the document are indicated starting from paragraph 64, which says that the form can be filled out by hand or using a printer, but only in black.

You need to fill out the sheet in Russian, in capital letters, and it is strictly forbidden to go beyond the cells. To improve readability, spaces should be left between words.

What to consider when entering data on a disability sheet

When filling out a disability certificate, there are some indicators that are required in the document, these are insurance experience, average wages and the duration of the period of disability.

In the line of insurance experience, the number of years and months (full) of the employee's work is put, for which insurance premiums were paid by the employer.

The average earnings are calculated for the last two years, and then divided by the number of days in them, that is, 730.

When a person did not have earnings, or he was less than the minimum wage, then the minimum wage at the time of the disease is taken into account and multiplied by 24.

The duration of the sick leave is indicated from the moment of contacting the doctor until the day of discharge. A sample application to the FSS for sick leave is possible.

An example of filling out a sick leave from the calculation of the minimum wage

The sick leave for the minimum wage must be filled out in the same way as the standard one, with the exception of the column of average earnings. The upper part indicates the name of the enterprise and the status of the person, that is, he works part-time or this is the main place of work.

The average earnings, in the case of the minimum wage, in 2019 before innovations and approaching the subsistence minimum, calculated for two years, will be 227,736 rubles, this value must be indicated in the column.

The average daily earnings can be obtained by dividing the total by 730 days, in our case it will be 311.96 rubles.

All these data are indicated by the enterprise, for the doctor the information relates to the type of sick leave and the specific period, and the amounts are calculated only by the employer.

The full name of the head and the head of accounting with their signatures are indicated below, on the right side, where the place for printing is indicated, the employer's stamp is put, it should not enter the information fields. The correct filling form can be downloaded from the Internet.

Photo: filling out a sick leave by the employer based on the minimum wage

Application form for part-time work

In case of part-time work, the sick leave will change only in terms of calculations, the rest of the columns remain untouched. You can use the above sample by calculating the due amount of benefits according to a different principle.

For example, if an employee has earned 200,000 rubles over the past two years, then his average salary will be less than the minimum wage and you need to calculate it based on it.

According to the above calculations, it is clear that the daily minimum wage is 311.97 rubles, but experience also plays a role here. With an insurance period of up to 5 years, a coefficient of 60% is applied, from 5 to 8 years - 80%, and an experience of more than 8 years involves the use of a coefficient of 100%.

Before applying it, it should be multiplied by the part-time coefficient, which at half-time will be 0.5, the experience is already applied to the amount received, and the result is 124.78 rubles.

This figure must be entered in the corresponding field of the sick leave, but neither the calculation process nor explanations need to be indicated there. The average daily earnings are then simply multiplied by the number of days.

When the salary is more than the minimum wage, you should sum up the monthly payments for the last two full years and divide it by 730. Then the same scheme is applied: the amount is multiplied by the part-time coefficient and the level of experience.

If earnings are less than the minimum wage

When in the process of calculations it becomes clear that the salary does not reach the level of the minimum wage, which from January 1, 2019 is 9489 rubles, and from May 1, 2019 - 11163 rubles, then the minimum amount must be applied.

Only the current minimum wage is taken, and not for the last two years, as in the case of wages, and its monthly size is multiplied by 24 - the number of months in two years.

The current minimum wage involves the calculation of 9489 * 24, which results in 227,736 rubles. This amount is divided by 730 days in two years, which gives 311.97 rubles of average daily earnings.

If we talk about a disability period of 12 days, then with a seniority ratio of 100%, the employer will have to pay an allowance in the amount of 3,743 rubles with personal income tax withheld, in addition to maternity benefits.

Common Mistakes

Errors can creep in when the minimum wage has changed during the period of disability, and then the accountant can use incorrect indicators.

The period before the increase in the minimum wage, if a disease has fallen on it, must be calculated according to the old size, and starting from the new period for these days, the calculation is made according to the new rules.

The employee involved in the calculations must calculate the allowance even for one day that fell on the old minimum wage, after which the remaining days are calculated according to the new rules.

These amounts are simply added up and paid to the employee. Sometimes the sick leave is already filled out, but with the amount that was calculated before the changes in the minimum wage.

In this case, the rules for issuing sick leave allow adjustments to be made by crossing out incorrect information and signing an official with the phrase “Believe corrected”.

There are frequent cases when, at the time of receipt of the sheet, the calculations were not erroneous, but became later, then a corrective calculation is performed. It is attached to the document on a separate sheet, like standard calculations, but if the previously entered amount changes, the reason for the changes is indicated.

Sick leave is calculated according to the minimum wage infrequently, mainly these are situations when a person has no earnings for the last two years, or his salary level is less than the minimum.