Calculation of sick leave with the regional coefficient. In what cases is the regional sick leave coefficient calculated? The form contains several sections on the front side.

The regional coefficient when calculating sick leave is applied only if the benefit is paid in an amount not exceeding the minimum monthly wage, that is, in any of the following situations:

The employee violated the treatment regimen;

The employee's insurance period is less than 6 months;

The employee was injured or became ill due to alcohol intoxication.

In other cases, including when the employee has no earnings in the billing period, the regional coefficient is not taken into account when calculating sick leave.

Example. Calculation of benefits and filling out sick leave in case of violation of the treatment regimen (using the regional coefficient)

Reshetnikov V.A. works in an area where wages a regional coefficient of 1.2 is applied. From July 13 to July 22, 2015 (from Monday to Wednesday of the next week) Reshetnikov was absent from work. On Thursday, July 23, he went to work and presented sick leave, which provides the following data:

In the line “Notes on violation of the regime” - code “24” and date “07/18/2015”;

In the table "EXEMPTION FROM WORK" in the field "From what date" - "07/13/2015", in the field "On what date" - "07/22/2015";

In the "GET TO WORK WITH" field - the date "07/23/2015".

The amount of payments in favor of Reshetnikov for billing period(2013 - 2014) - 959,950 rubles, insurance period - 7 years 4 months.

Reshetnikov's average daily earnings will be 1,315 rubles. (959,950 rubles / 730 days), and the daily allowance calculated according to general rules, - 1052 rub. (RUB 1,315 x 80%).

The minimum wage in 2015 is 5965 rubles. The amount of the daily benefit, calculated on the basis of the minimum wage taking into account the regional coefficient, in July 2015 is 230.9 rubles. (5965 RUR x 1.2 / 31 days). This amount is less than the daily allowance calculated based on average earnings. Therefore, for the period from the day the regime was violated until the end of the incapacity for work, sick leave is paid based on the minimum wage.

The total amount of benefits due to Reshetnikov will be 6414.5 rubles, including:

For the period from July 13 to July 17 - 5260 rubles. (1052 rubles x 5 days);

For the period from July 18 to July 22 - 1154.5 rubles. (RUB 230.9 x 5 days).

The benefit is paid:

At the expense of the employer - in the amount of 3156 rubles. (1052 rubles x 3 days);

At the expense of the Social Insurance Fund - in the amount of 3258.5 rubles. (6414.5 rubles - 3156 rubles).

The sick leave sheet will be filled out like this (only the lines necessary to illustrate the example are given).

Example. Calculation of benefits and filling out sick leave for an employee with less than 6 months of experience (using the regional coefficient)

Chelobeev S.A. works in an area where a regional coefficient of 1.2 is applied to wages. The employee was on sick leave from January 19 to February 1, 2015 (14 calendar days). His insurance period at the onset of his illness was 4 months. The amount of payments for the billing period (2013 - 2014), taken into account when calculating benefits, is 295,000 rubles.

Chelobeev's average daily earnings is 404.11 rubles. (RUB 295,000 / 730 days). The benefit for one day of illness, calculated based on average earnings, is 242.47 rubles. (RUB 404.11 x 60%).

The amount of daily benefit, calculated on the basis of the minimum wage (5965 rubles) taking into account the regional coefficient, is:

In January 2015 - 230.9 rubles. (5965 rub. x 1.2 / 31 days);

In February 2015 - 255.64 rubles. (5965 RUR x 1.2 / 28 days).

The amount of daily allowance calculated based on average earnings:

In January 2015 - more benefits calculated based on the minimum wage;

In February 2015 - less benefit calculated based on the minimum wage.

Therefore, the manual to Chelobeev S.A. will be calculated:

For 13 days of illness in January 2015 (from January 19 to January 31), based on the maximum daily benefit - 230.9 rubles/day. The benefit amount for these days will be 3001.7 rubles. (230.9 rubles/day x 13 days);

For 1 day of illness in February 2015 (February 1), based on the actual average daily earnings - 242.47 rubles.

The total amount of sick leave benefits will be 3244.17 rubles. (RUB 3,001.7 + RUB 242.47), of which:

At the expense of the employer - 692.7 rubles. (230.9 rub. x 3 days);

At the expense of the Social Insurance Fund - 2551.47 rubles. (RUB 3,244.17 - RUB 692.7).

Example. Calculation of sick leave for illness or injury due to alcohol intoxication (using the regional coefficient)

The employee was sick from August 15 to August 25, 2015 (11 days). The amount of payments in favor of work for the billing period (2013 - 2014) is 936,000 rubles, the insurance period is 11 years. On the sick leave certificate submitted by the employee, the code “021” is indicated in the “additional code” field. In the area where the employee works, a coefficient of 1.2 is applied to wages.

The average salary of an employee is 1282.19 rubles. (936,000 rubles / 730 days). The benefit for one day of illness, calculated based on average earnings, is 1282.19 rubles. (RUB 1,282.19 x 100%).

The minimum wage in 2015 is 5965 rubles. The amount of the daily benefit, calculated on the basis of the minimum wage taking into account the regional coefficient, in August 2015 is 230.9 rubles. (5965 RUR x 1.2 / 31 days). This amount is less than the daily allowance calculated based on average earnings. Therefore, benefits for all days of sick leave are calculated based on the minimum wage.

The total amount of benefits due to the employee will be 2539.9 rubles. (RUB 230.9 x 11 days), of which:

692.7 rub. (230.9 rubles x 3 days) is paid at the expense of the employer;

1847.2 rub. (2539.9 rubles - 692.7 rubles) is paid at the expense of the Social Insurance Fund.

The sick leave certificate will be filled out as follows (only the lines necessary to illustrate the example are given).

Thus, in the regions of the Far North and equivalent areas, wage coefficients are provided, the amount of which is established by the Government of the Russian Federation (Article 315, Part 1 of Article 316 of the Labor Code of the Russian Federation). A similar rule is contained in Part 1 of Article 10 of the Law of the Russian Federation of February 19, 1993 No. 4520-1.

Let us also note that the coefficients for wages were introduced by regulations former USSR in certain areas and localities of the Urals, Western and Eastern Siberia, the European North, and Kazakhstan.

The legality of the use of these documents is confirmed by decisions of the Supreme Court of the Russian Federation dated November 5, 2008 No. GKPI08-1868, dated December 7, 2005 No. GKPI05-1372. This was noted in the letter of Rostrud dated June 29, 2011 No. 1891-6-1.

Calculation of sick leave according to the minimum wage

In this case, the benefit calculated on the basis of the minimum wage is calculated taking into account the regional coefficient. This is stated in paragraph 11(1) of the Regulations on the specifics of the procedure for calculating benefits for temporary disability... (approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

However, a feature of calculating sick leave based on the minimum wage is that you need to compare the value of this indicator with the employee’s average daily earnings. Therefore, the question arises: is it possible to multiply the minimum wage by the regional coefficient to make such a comparison?

Let's consider how officials and judges respond to it.

We clarify the procedure for calculating benefits

As for the arbitrators, before the adoption of the decision of the Supreme Arbitration Court of the Russian Federation of May 26, 2014 No. VAS-5881/14 (more about it below), there was no unanimous opinion among them regarding the legality of the officials’ position.

For example, the resolution of the Federal Antimonopoly Service of the Ural District dated August 19, 2013 No. F09-7942/13 considered the situation when the actual average daily earnings are higher than the earnings calculated based on the minimum wage. But at the same time, it is less than the amount that is obtained by multiplying the regional coefficient by the average daily earnings based on the minimum wage.

EXAMPLE

The actual average daily earnings of an employee is 163.85 rubles. At the same time, the average daily earnings, calculated based on the minimum wage, turned out to be less. It is 151.59 rubles. However, the region applies a regional coefficient of 1.15. If we multiply it by 151.59 rubles, we get 174.33 rubles. But this value is greater than the actual average daily earnings. As a result, the inspectors have a question about the legality of calculating benefits based on the figure of 174.33 rubles, and not 163.85 rubles.

In the situation under consideration, officials of the Federal Social Insurance Fund of Russia considered that the benefit was calculated based on the actual average daily earnings, but the court did not support this point of view. However, some arbitrators took a different position. So, for example, in the resolution of the Federal Antimonopoly Service of the North-Western District dated March 13, 2013 No. A05-11661/2012, the judges decided that the coefficient should be applied to the already accrued amount of benefits. At the same time, they listened to the position of officials given in letter No. 14-03-18/05-2129.

The point in the dispute about the application of the coefficient was put by the Supreme Arbitration Court of the Russian Federation, which, in determination No. VAS-5881/14, spoke in favor of the fact that the coefficient is applied already at the first stage of calculating benefits, that is, not to the accrued benefit, but to the minimum wage.

Let's explain what this means. When calculating benefits, the average daily earnings are determined based on actual earnings or the minimum wage. The coefficient must be taken into account in each of these indicators, since only then can they be correctly compared. In this case, the actual average daily earnings may be less than the amount calculated based on the minimum wage. Then the benefit is determined based on the minimum wage.

Important to remember

The calculation of the average daily earnings based on the minimum wage must be carried out taking into account the regional coefficient.

That is, in any of the following situations part 6 art. 7, part 2 art. 8 of Law N 255-FZ, clause 11(1) of the Regulations on the calculation of benefits, Letter of the Social Insurance Fund dated 03/11/2011 N 14-03-18/05-2129 (clause 2):

The employee in the pay period or his earnings are less than the minimum wage;

The employee was injured or fell ill as a result of.

Example. Calculation of benefits and filling out sick leave in a situation where average earnings less than the minimum wage (using the regional coefficient)

Chernykh A.E. first hired on July 21, 2016. In the area where he works, a regional coefficient of 1.2 is applied to wages. From August 12 to August 19, 2017 (8 days) Chernykh was sick.

The billing period for calculating benefits is from January 1, 2015 to December 31, 2016. The amount of payments for the billing period is RUB 131,400. This amount is less than 24 times the minimum wage in effect at the onset of the employee’s illness (excluding the regional coefficient) - 187,200 rubles. (RUB 7,800 x 24). Therefore, the benefit is calculated based on 24 times the minimum wage. The average daily earnings for calculating benefits is 256.44 rubles. (RUB 187,200 / 730 days).

The employee's insurance period is one year (less than 5 years), so the benefit is calculated based on 60% of average earnings. In addition, the benefit increases by the regional coefficient. The benefit for 8 days of illness will be 1,477.09 rubles. (RUB 256.44 x 60% x 8 days x 1.2), of which:

RUB 553.91 (RUB 256.44 x 60% x 3 days x 1.2) paid at the expense of the employer;

RUB 923.18 (1,477.09 rubles - 553.91 rubles) is paid at the expense of the Social Insurance Fund.

Example. Calculation of benefits and filling out sick leave in case of violation of the treatment regimen (using the regional coefficient)

Reshetnikov V.A. works in an area where a regional coefficient of 1.2 is applied to wages. From July 17 to July 26, 2017 (from Monday to Wednesday of the next week) Reshetnikov was absent from work. On Thursday, July 27, he went to work and presented a sick leave sheet, which provided the following data:

In the line “Notes on violation of the regime” - code “24” and date “07/22/2017”;

In the table "EXEMPTION FROM WORK" in the field "From what date" - "07/17/2017", in the field "On what date" - "07/26/2017";

In the "GET TO WORK WITH" field - the date "07/27/2017".

The amount of payments in favor of Reshetnikov for the billing period (2015 - 2016) is 959,950 rubles, the insurance period is 7 years 4 months.

Reshetnikov’s average daily earnings will be 1,315 rubles. (959,950 rubles / 730 days), and the daily allowance, calculated according to the general rules, is 1,052 rubles. (RUB 1,315 x 80%).

The minimum wage in July 2017 is 7,800 rubles. The amount of the daily benefit, calculated on the basis of the minimum wage taking into account the regional coefficient, in July 2017 is 301.94 rubles. (RUB 7,800 x 1.2 / 31 days). This amount is less than the daily allowance calculated based on average earnings. Therefore, for the period from the day the regime was violated until the end of the incapacity for work, sick leave is paid based on the minimum wage.

The total amount of benefits due to Reshetnikov will be 6,769.7 rubles, including:

For the period from July 17 to July 21 - 5,260 rubles. (RUB 1,052 x 5 days);

For the period from July 22 to July 26 - 1,509.7 rubles. (RUB 301.94 x 5 days).

The benefit is paid:

At the expense of the employer - in the amount of 3,156 rubles. (RUB 1,052 x 3 days);

At the expense of the Social Insurance Fund - in the amount of 3,613.7 rubles. (RUB 6,769.7 - RUB 3,156).

The sick leave sheet will be filled out like this (only the lines necessary to illustrate the example are given).

Example. Calculation of benefits and filling out sick leave for an employee with less than six months of experience (using the regional coefficient)

Chelobeev S.A. works in an area where a regional coefficient of 1.2 is applied to wages. The employee was on sick leave from January 19 to February 1, 2017 (14 calendar days). His insurance period at the onset of his illness was 4 months. The amount of payments for the billing period (2015 - 2016), taken into account when calculating benefits, is 365,000 rubles.

Chelobeev's average daily earnings is 500 rubles. (RUB 365,000 / 730 days). The benefit for one day of illness, calculated based on average earnings, is 300 rubles. (RUB 500 x 60%).

The amount of the daily benefit, calculated based on the minimum wage in effect at the onset of the employee’s illness (RUB 7,500), taking into account the regional coefficient, is:

In January 2017 - 290.32 rubles. (RUB 7,500 x 1.2 / 31 days);

In February 2017 - 321.43 rubles. (RUB 7,500 x 1.2 / 28 days).

The amount of daily allowance calculated based on average earnings:

In January 2017 - more benefits calculated based on the minimum wage;

In February 2017 - less benefit calculated based on the minimum wage.

Therefore, the manual to Chelobeev S.A. will be calculated:

For 13 days of illness in January 2017 (from January 19 to 31), based on the maximum daily benefit - 290.32 rubles/day. The amount of benefit for these days will be 3,774.16 rubles. (290.32 rubles/day x 13 days);

For 1 day of illness in February 2017 (February 1), based on the actual average daily earnings - 300 rubles.

The total amount of sick leave benefits will be 4,074.16 rubles. (RUB 3,774.16 + RUB 300), of which:

At the expense of the employer - 870.96 rubles. (RUB 290.32 x 3 days);

At the expense of the Social Insurance Fund - 3,203.2 rubles. (RUB 4,074.16 - RUB 870.96).

Example. Calculation of sick leave for illness or injury due to alcohol intoxication (using the regional coefficient)

The employee was sick from August 15 to August 25, 2017 (11 days). The amount of payments in favor of the employee for the billing period (2015 - 2016) is 936,000 rubles, the insurance period is 11 years. On the sick leave certificate submitted by the employee, “021” is indicated in the “additional code” field. In the area where the employee works, a coefficient of 1.2 is applied to wages.

The average salary of an employee is 1,282.19 rubles. (936,000 rubles / 730 days). The benefit for one day of illness, calculated based on average earnings, is 1,282.19 rubles. (RUB 1,282.19 x 100%).

The minimum wage in August 2017 is 7,800 rubles. The amount of the daily benefit, calculated on the basis of the minimum wage taking into account the regional coefficient, in August 2017 is 301.94 rubles. (RUB 7,800 x 1.2 / 31 days). This amount is less than the daily allowance calculated based on average earnings. Therefore, benefits for all days of sick leave are calculated based on the minimum wage.

The total amount of benefits due to the employee will be RUB 3,321.34. (RUB 301.94 x 11 days), of which:

RUB 905.82 (RUB 301.94 x 3 days) is paid at the expense of the employer;

RUB 2,415.52 (3,321.34 rubles - 905.82 rubles) is paid at the expense of the Social Insurance Fund.

The sick leave certificate will be filled out as follows (only the lines necessary to illustrate the example are given).

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