The minimum payment for sick leave in 2024, as in previous periods, depends on the minimum wage. But there are also a number of other factors that reduce the amount of charges for sick leave. Let’s consider when the minimum amounts are formed during accruals on the disability certificate.
Calculation of disability benefits: formula
The minimum payment for sick leave is the result of the influence of several factors, and above all the values of those indicators that are involved in the formula for calculating payments on the disability certificate:
WB = NW × KS × KB,
where:
World Bank disability allowance;
NW — average earnings of an employee;
CS — coefficient by length of service;
KB — the number of days an employee is absent from work according to the disability certificate.
The minimum amount of sick leave in 2024 is set:
- with a minimum CP index;
- with a minimum KB index.
For examples of calculating sick leave for small amounts of income, see here.
Determining the amount of sick leave: minimum average earnings
The CP indicator is determined by the formula:
NW = BR/730,
where:
BR — the base for calculating average earnings.
The minimum allowable value of the BR indicator is calculated using the following formula:
BR (min) = MINIMUM WAGE × 24,
where:
BR (MIN) – the minimum value of the BR indicator;
Minimum wage – the minimum wage established by law on the date of the start of sick leave.
The BR (MIN) indicator is used in calculating sick leave benefits if at least 1 of the following conditions is met:
- the employee’s total work experience is less than 6 months;
- the employee went on sick leave due to intoxication;
- the employee violated the treatment regimen prescribed by the doctor;
- at full employment (40-hour workweek with a standard schedule), the calculated BR indicator is for some reason less than the minimum wage increased by 24 months.
Read more about paying sick leave from the minimum wage here.
If none of these conditions are met, the BR indicator will be equal to all payments that are taken into account when calculating disability benefits (but within the maximum amount also established by law).
To find out what payments are included in the calculation, as well as how the average earnings are calculated when calculating sick leave (taking into account the limits), you can in this article.
Calculation of the minimum for sick leave: duration of treatment and coefficient
The minimum payment for sick leave in 2024, which is quite logical, will occur with a minimum duration of treatment for an employee. The lower the KB value in the formula, the lower the sick pay.
If an employee is treated by himself, then the CB indicator will depend on the characteristics of the disease, the sequence of its treatment and, as a result, on the number of sick leaves issued in a row. In total, treatment can last up to 10 months, in some cases up to 12 months (paragraph 4 of Article 59 of the Law “On Health Protection” dated 11/21/2011 No. 323-FZ).
If an employee goes on sick leave to take care of a child or other sick relative, then the CB indicator will be affected:
- the age of the child of the employee or other relative being cared for;
- limitations in the physical abilities of the child being treated.
You can read more about paying sick leave for caring for a child or other relative in the article“Paying sick leave for caring for a sick relative”.
The KST coefficient, if the NW indicator is equal to or less than the minimum wage, will always be equal to 1. But its value is assumed to be equal:
- 0.60 if the length of service of the employee when going on sick leave is less than 5 years;
- 0.80 if the length of service is 5-8 years;
- 1 if experience of more than 8 years.
If the employee’s length of service is less than 6 months, then the CP indicator, regardless of the value of the calculated BR indicator, will be equal to the CP calculated based on the minimum wage.
Results
The minimum sick leave in 2024 is obtained if the base for calculating average earnings is less than or equal to the minimum wage increased by 24. The same calculation is made with an experience of less than six months. The duration of treatment and the value of the coefficient applied to accruals, depending on the length of service, also play a role.
You can learn more about the specifics of calculating sick leave in the articles:
- Is sick leave included in the calculation of vacation pay?»;
- «Maximum amount of sick leave in 2024».