How sick leave is paid to a new employee, which is why such a calculation may differ from the calculation of benefits for those who have been working for you for a long time, and why in some cases it is impossible to avoid recalculation, find out from our article.
Sick leave for a new employee: what affects the calculation
Sick leave is paid to an employee based on his average earnings for the previous two years (taking into account the limitation in the form of a marginal base for contributions from the VIM). And the calculation of sick leave for a new employee is generally no different.
Until 2023, employees brought a certificate of income from their previous place of work, on the basis of which the allowance was considered.
The materials of our website will help you with this:
- «How to calculate sick leave in 2023-2024»
- «Sick Leave Calculator in 2023».
In the absence of a certificate, it was necessary to count the allowance from the salary data available to the current employer, wait for the employee to bring a certificate from the former employer, after which a recalculation was made.
How to calculate sick leave for a new employee: example
So, you have a new employee, there is his sick leave, but there is no certificate of earnings. And the allowance must be paid on time.
Which database to use to calculate the benefit depends on how long the person has been working for you. If he got a job last year, it is possible to use last year’s salary data. And if you don’t have any information about earnings at all in the current one? We believe that the same minimum wage will be suitable here. Let’s take the example of calculating sick leave for a new employee in 2023.
Example
Sokolov I. I. got a job at LLC “X” in March 2022. His salary for 2022 in LLC “X” amounted to 480,000 rubles. In January 2023, he fell ill and was on sick leave for 8 days. Sokolov’s insurance experience is 7 years and 5 months, which guarantees him an allowance of 80% of average earnings.
Since the accountant did not have a certificate of earnings, to calculate the average daily allowance, he took earnings in LLC “X” for March — December 2022 in the amount of 480,000 rubles
The employer calculated Sokolov’s allowance in the amount of:
1578.09 rubles = 480,000/730 80% 3 days (the remaining 5 days 526.03 x 5 = 2,630.15 the employee will be paid by the Social Fund of Russia – SFR).
It should be noted that since 2020, the result obtained is compared with the minimum benefit amount calculated based on the minimum wage, taking into account the district coefficient and the employment coefficient as follows:
MINIMUM WAGE × RCoef × CoefZ × DAYS/Calendar.Days., where:
- The minimum wage is the minimum wage for the start date of the insured event, i.e. 16,242.00 rubles. for our case;
- RCief — district coefficient;
- The coefficient of employment on the date of the beginning of disability;
- DAYS of benefit falling on this calendar month;
- Kalend.Days. The number of calendar days in the month in which the period of disability is located.
Let’s assume that Sokolov works in an area that is not equated to the north, but he is employed full-time, then an indicator will be obtained for comparison:
16242.00 x 1 x 1 x 8/31 = 4,191.48 rubles.
It can be seen that 4,191.48 < 1 578,09 + 2 630,15 Therefore, an allowance calculated based on the employee's earnings is subject to payment.
The amount to be issued, net of personal income tax, amounted to 1373.09 rubles.
We remind you! In 2022-2023, new rules for sick leave payments are in effect. For more information, see our memo.
Realizing that he had reduced his own sick pay, in July Sokolov brought a certificate according to which his earnings at his previous job amounted to:
in January — February 2022 — 72,000 rubles;
in 2021 — 440,000 rubles
The accountant made a recalculation, as a result of which the amount of the allowance was:
(440 000 + 72 000 + 480 000)/730 × 80% × 3 days = 3,261.37 rubles
The amount to be paid after deduction of personal income tax is 1,464.28 rubles.
Recalculation of the allowance: how to register
The calculation of the benefit based on the data you have is reflected in the information system of the social fund.
As soon as the employee brings the certificate, take an application for recalculation of the allowance from him.
Place the correct data on the benefit in the fund’s system so that the latter recalculates and pays his part of the benefit.
In case you need to correct mistakes in the hospital, we also have an article.
And a small nuance on personal income tax. Income in the form of an additional benefit payment is considered to be received on the day of issue (transfer) of money to the employee. By December 31, 2022, the tax on sick leave had to be transferred before the end of the month of payment of the surcharge. In 2023-2024, the rules for personal income tax payment changed several times. From January 1, 2024, income tax is transferred to the budget in new terms, read more about them in this article.
Results
You can calculate the allowance for a new employee without a certificate of earnings from a previous employer using the available information about the salary in the organization or the minimum wage. Since January 1, 2023, employers have stopped issuing certificates on form 182n, which were needed to calculate benefits, instead, the necessary information should be transferred to current employers by the Social Fund of Russia.