Having lost for a while the ability to work fully, the employee receives a temporary exemption from work. During illness, he cannot perform his official duties, but the salary continues to be paid. It is called temporary disability benefit. The amount of the payment depends on the number of days of disability, average salary and length of service. The employer has the right to issue an additional payment for sick leave up to average earnings.

Methodology for determining average earnings per day

The days when the employee is in treatment are indicated on the sick leave. The payment due during this time - the allowance - is calculated depending on the average wage. It is defined as the arithmetic mean of the total earnings for the 2 years preceding the year in which the illness or maternity leave occurred.

These 2 years are called the billing period. The average daily earnings for calculating disability benefits depend on what profit was in the billing period.

At the same time, the salary for the billing period used for calculation cannot be higher than the amount established by law. This is the so-called base level. In 2015, the base value was taken equal to 670 thousand rubles, in 2016 - 718 thousand rubles.

Summing up these basic values, we get 1 million 388 thousand rubles. If an employee received, for example, 2 million rubles in two years, the Social Insurance Fund will still accept 1 million 388 thousand rubles to calculate the average daily earnings.

Then the formula for calculation looks like:

A = B: 730, where

A is the average daily wage.
B - total basic income for the billing period
730 - the number of days of the billing period.

If the amount earned during the billing period is less than the standard (basic), the actual income is taken into account when calculating the benefit. If more - basic.

Important! The limit value of the average daily earnings used to calculate temporary disability benefits is legally limited. The amount of the smallest sick leave payment is also limited: it cannot be lower than the value established by law.

How is the minimum average daily wage calculated?

For the calculation, the minimum wage (minimum wage) established by local governments is used, in each region it has its own. In this case, it is not the minimum wage for the previous two years that is taken, but the minimum wage for the date of onset of the disease.

So, if in 2019 the minimum wage in the region is 7,500 rubles, the average daily earnings will be equal to:

7500 X 24: 730 = 246.58 rubles.

This means that if an employee earned less than 7,500 x 24 = 180 thousand rubles for the billing period, then when calculating benefits, an amount equal to 246.58 rubles should be taken as the size of the average daily payment.

The same amount of average earnings per day is taken into account if the employee did not work anywhere in the period of time preceding the onset of disability.

Note! When calculating the size of the average earnings per day, a value with several decimal places is obtained. It is not forbidden to round the received value to hundredths.

Federal Law FZ-No. 255 of December 29, 2006 “On the Procedure for Calculating Average Daily Earnings for Calculating Disability Benefits” does not contain instructions regarding rounding the decimal places of its value. Until this is stipulated by the legislator, each one making the calculation can act at his own discretion.

The calculator has the right to round to two decimal places. Experts advise rounding the results not of the intermediate stages of calculations, but of the final ones. This will give a more accurate figure in the end.

If the calculation is carried out using a computer program, it automatically considers the average daily earnings as an intermediate value and does not round it up. Rounding is applied only at the final stage. This a priori makes the calculation highly accurate.

The periods for which the employee retained average earnings, for which the employee received temporary disability benefits, and some others, are excluded from the calculation. When calculating the average daily earnings, these periods should not be taken into account: for example, when calculating the number of hours worked, or when determining the amount of payments received by him.

Maximum average daily earnings in 2016

The highest possible amount of average earnings per day in 2016 is determined by the above formula, taking into account the total income for the billing period, 2014 and 2015, but not more than the established base values ​​for each calendar year:

• 2015 - 670 thousand rubles;
• 2014 - 624 thousand rubles.

If the amount of the employee's estimated income exceeds the base amount, the base amount is taken for calculation, and not the true one.

The highest possible average daily earnings in 2016 will be:

670 thousand rubles +624 thousand rubles : 730=1772, 6027 rub.

According to this formula, the average daily earnings for workers of any work schedule are calculated: with a part-time work week, part-time work, with a summarized account of working time.

Maximum average daily earnings in 2019

A worker who is on sick leave between January 1 and December 31, 2019 will receive temporary disability benefits calculated according to the following rules.

The calculation begins with the calculation of the maximum possible income for the billing period:

670 thousand rubles + 718 thousand rubles. = 1.388 million rubles.

RUB 1.388 million : 730=1901.3698 rub.

Base values ​​by years:

• 2016 - 718 thousand rubles;
• 2015 - 670 thousand rubles.

The maximum amount of average earnings per day in 2019 is 1901.3698 rubles. Actual average earnings per day may be higher, but this will not affect the amount of benefits due to the rules established by law.

The amount of benefits is also reduced due to insufficient insurance experience. By law, if he is less than 8 years old, a smaller percentage of the calculated benefit is paid. In such cases, the employer has the right to make additional payments to his employees.

Supplement up to average daily earnings when calculating sick leave benefits

Some facts

The surcharge is made together with the sick leave and is subject to personal income tax and insurance premiums to the FSS PFR and FFOMS. For the simplified tax system and income tax, such an additional payment is perceived as labor costs.

You can receive the maximum possible benefit if you have at least 8 years of insurance experience. Then the sick leave payment will be 100% of the average earnings. In cases where the insurance period is less, the allowance can be increased by assigning an additional payment. This is the employer's right. The law does not oblige him to pay extra to the employee, leaving the wording for this action as “right”.

The employer can, but is not required to increase the amount of sick leave benefits!

If the employer is ready to assign an additional payment to an employee whose length of service does not allow receiving the maximum temporary disability benefit or the average income for the billing period is higher than the base value, this must be reflected:

• in a collective labor agreement;
• in an individual labor contract.

When an employee leaves for sick leave, an order for an additional payment is issued on the basis of a clause in the employment contract. The amount of the additional payment will necessarily be reflected in the balance sheet of the enterprise as an expense for wages. Accordingly, it will not be subject to income tax.

Sick leave status is one of the types of wages from which it is necessary to withhold income tax in the amount of 13% and insurance premiums.

About the calculation of sick leave is described in the video

Compensation is a right, not a duty

Additional Information

Also, when calculating average earnings, social payments and other payments that are not related to labor payments are not taken into account. For example: material assistance, payment of the cost of food, travel, education, utilities, recreation, and others.

Supplement up to average earnings on sick leave is needed and can be made when:

1. The worker's length of service is short in order to receive the maximum amount of sick leave benefit or for the billing period, earnings above the base.
2. The employer is not opposed to making an additional payment to the employee in the event of a temporary disability and has secured this intention with a clause of the employment contract, an order for the enterprise, etc.

If the employee's length of service at the time of incapacitation is, for example, 4 years, he will receive an allowance in the amount of 60% of the average earnings.

But considering that the employment contract provides for an additional payment up to average earnings, actual, fixed, etc. - this is the right of the employer to set a ceiling for additional payments - the employee receives more than the Social Insurance Fund calculates. The amount of the additional payment is taken from the employer's funds and is not reimbursed by the FSS.

Sick leave supplement is possible only if the employer voluntarily accepts this rule when concluding an employment contract with an employee.

The maximum amount of additional payment is regulated not by legislation, but by the employer himself, based on his capabilities.

All questions of interest can be asked in the comments to the article.

The maximum amount of temporary disability benefits

From 01.01.2010 not installed maximum allowances for temporary disability and for pregnancy and childbirth.
Instead, enter how to calculate average daily wage.

(letter of the Federal Insurance Service of the Russian Federation of December 14, 2010 N 02-03-17 / 05-13765 on changes introduced from January 1, 2011 to the Federal Law of December 29, 2006 N 255-FZ).

Year	Maximum average daily earnings from which benefits are calculated	The maximum value of the base for calculating insurance premiums
		The maximum size of the base subject to indexation in relation to each natural person	Base Indexing Coefficient	The base for calculating insurance premiums, taking into account its indexation
2019		-	-	Installed by the FSS 865 000 rub.
2018	It is taken into account for each calendar year in an amount not exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding calendar year.	-	-	Installed by the FSS 815 000 rub.
2017	It is taken into account for each calendar year in an amount not exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding calendar year.	-	-	Installed by the FSS 755 000 rub.
2016	It is taken into account for each calendar year in an amount not exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding calendar year.	-	-	Installed by the FSS 718 000 rub.
2015	It is taken into account for each calendar year in an amount not exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding calendar year.	-	-	Installed by the FSS 670 000 rub.
2014	It is taken into account for each calendar year in an amount not exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding calendar year.	RUB 415,000	1,098	624 000 rub.
2013	It is taken into account for each calendar year in an amount not exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding calendar year.	RUB 415,000	1,11	568 000 rub.
2012	It is taken into account for each calendar year in an amount not exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding calendar year.	RUB 415,000	1,1048	512 000 rub.
2011	It is taken into account for each calendar year in an amount not exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding calendar year.	RUB 415,000	1,1164	463 000 rub.
2010	Division of the maximum value of the base for calculating insurance premiums (415,000 rubles x indexation factor) / by 365	415 000 rub.	-	-

Attention!

When determining the average earnings for the calculation of benefits for temporary disability and in connection with maternity, only those payments for which insurance premiums are accrued are included.
Since from the amounts of earnings exceeding the amounts indicated above, insurance premiums to the FSS of the Russian Federation
are not paid, then in the calculation of earnings for the calculation of benefits they are not included.

	Maximum size average daily wage to calculate benefits	Minimum size average daily wage to calculate benefits	Base
2019	(755000 + 815000 rubles) / 730 = 2 150,68 (755,000 + 815,000 rubles) / 730 x 80% = 1 720,54 (755,000 + 815,000 rubles) / 730 x 60% = 1 290,41 rub.	Minimum wage x 24/730 = (11280x24)/730 = 370,85 rub.	dated December 28, 2017 N 250-FZ) Federal Law of 03/07/2018 No. 41-FZ
2018	with an insurance period of 8 or more years, the maximum amount of average daily earnings for calculating benefits is: (718,000 rubles + 755,000 rubles) / 730 = 2 017,81 rub. with an insurance period of 5 to 8 years, the maximum amount of average daily earnings for calculating benefits is: (718,000 rubles + 755,000 rubles) / 730 x 80% = 1 614,25 rub. with an insurance period of up to 5 years, the maximum amount of average daily earnings for calculating benefits is: (718,000 rubles + 755,000 rubles) / 730 x 60% = 1 210,69 rub.	average earnings for calculating benefits is taken equal to The minimum wage per month average daily earnings is determined by: Minimum wage x 24/730 = (9489x24) / 730 = 311,97 rub.	Federal Law of December 29, 2006 N 255-FZ (as amended by the Federal Law from 03.07.2016
2017	with an insurance period of 8 or more years, the maximum amount of average daily earnings for calculating benefits is: (670,000 rubles + 718,000 rubles) / 730 = 1 901,37 rub. with an insurance period of 5 to 8 years, the maximum amount of average daily earnings for calculating benefits is: (670,000 rubles + 718,000 rubles) / 730 x 80% = 1 521,10 rub. with an insurance period of up to 5 years, the maximum amount of average daily earnings for calculating benefits is: (670,000 rubles + 718,000 rubles) / 730 x 60% = 1 140,82 rub.	average earnings for calculating benefits is taken equal to The minimum wage per month average daily earnings is determined by: Minimum wage x 24/730 = (7800x24) / 730 = 256,44 rub.	Federal Law of December 29, 2006 N 255-FZ (as amended by the Federal Law from 03.07.2016 N 250-FZ) Federal Law of 06/02/2016 No. 164-FZ
2016	with an insurance period of 8 or more years, the maximum amount of average daily earnings for calculating benefits is: (624,000 rubles + 670,000 rubles) / 730 = 1 772,60 rub. with an insurance period of 5 to 8 years, the maximum amount of average daily earnings for calculating benefits is: (624,000 rubles + 670,000 rubles) / 730 x 80% = 1 418,08 rub. with an insurance period of up to 5 years, the maximum amount of average daily earnings for calculating benefits is: (624,000 rubles + 670,000 rubles) / 730 x 60% = 1 063,56 rub.	average earnings for calculating benefits is taken equal to The minimum wage per month average daily earnings is determined by: Minimum wage x 24/730 = (7500x24) / 730 = 246,58 rub.	Federal Law of December 29, 2006 N 255-FZ (as amended by the Federal Law from 03.07.2016 N 250-FZ) Federal Law of 06/02/2016 No. 164-FZ
2015	with an insurance period of 8 or more years, the maximum amount of average daily earnings for calculating benefits is: (568,000 rubles + 624,000 rubles) / 730 = 1 632,88 rub. with an insurance period of 5 to 8 years, the maximum amount of average daily earnings for calculating benefits is: (568,000 rubles + 624,000 rubles) / 730 x 80% = 1 306,30 rub. with an insurance period of up to 5 years, the maximum amount of average daily earnings for calculating benefits is: (568,000 rubles + 624,000 rubles) / 730 x 60% = 979,73 rub.	average earnings for calculating benefits is taken equal to The minimum wage per month average daily earnings is determined by: Minimum wage x 24/730 = (5965x24) / 730 = 169,11 rub.	November 25, 2013
2014	with an insurance period of 8 or more years, the maximum amount of average daily earnings for calculating benefits is: (512,000 rubles + 568,000 rubles) / 730 with an insurance period of 5 to 8 years, the maximum amount of average daily earnings for calculating benefits is: (512,000 rubles + 568,000 rubles) / 730 x 80% with an insurance period of up to 5 years, the maximum amount of average daily earnings for calculating benefits is: (512,000 RUB+568,000 RUB) / 730 x 60%	average earnings for calculating benefits is taken equal to The minimum wage per month average daily earnings is determined by: Minimum wage x 24/730	Federal Law of December 29, 2006 N 255-FZ (as amended by the Federal Law November 25, 2013 N 317-FZ) FZ of July 24, 2009 N 212-FZ
2013	with an insurance period of 8 or more years, the maximum amount of average daily earnings for calculating benefits is: (463,000 rubles + 512,000 rubles) / 730 with an insurance period of 5 to 8 years, the maximum amount of average daily earnings for calculating benefits is: (RUB 463,000 + RUB 512,000) / 730 x 80% with an insurance period of up to 5 years, the maximum average daily wage for calculating benefits is: (463,000 rubles + 512,000 rubles) / 730 x 60%	average earnings for calculating benefits is taken equal to The minimum wage per month average daily earnings is determined by: Minimum wage x 24/730	Federal Law of December 29, 2006 N 255-FZ (as amended by the Federal Law December 29, 2012 N 276-FZ) FZ of July 24, 2009 N 212-FZ
2012	with an insurance period of 8 or more years, the maximum amount of average daily earnings for calculating benefits is: (415,000 rubles + 463,000 rubles) / 730 with an insurance period of 5 to 8 years, the maximum amount of average daily earnings for calculating benefits is: (RUB 415,000 + RUB 463,000) / 730 x 80% with an insurance period of up to 5 years, the maximum average daily wage for calculating benefits is: (415,000 rubles + 463,000 rubles) / 730 x 60%	average earnings for calculating benefits is taken equal to The minimum wage per month average daily earnings is determined by: Minimum wage x 24/730	Federal Law of December 29, 2006 N 255-FZ (as amended by the Federal Law dated December 8, 2010
2011	with an insurance period of 8 or more years, the maximum amount of average daily earnings for calculating benefits is: (415,000 rubles + 415,000 rubles) / 730 with an insurance period of 5 to 8 years, the maximum amount of average daily earnings for calculating benefits is: (RUB 415,000 + RUB 415,000) / 730 x 80% with an insurance period of up to 5 years, the maximum average daily wage for calculating benefits is: (415,000 rubles + 415,000 rubles) / 730	average earnings for calculating benefits is taken equal to The minimum wage per month average daily earnings is determined by: Minimum wage x 24/730	Federal Law of December 29, 2006 N 255-FZ (as amended by the Federal Law dated December 8, 2010 N 343-FZ) FZ of July 24, 2009 N 212-FZ
2010	with an insurance period of 8 or more years, the maximum amount of average daily earnings for calculating benefits is: 415000 rub. / 365 days with an insurance period of 5 to 8 years, the maximum amount of average daily earnings for calculating benefits is: (415,000 rubles / 365 days) x 80% with an insurance period of up to 5 years, the maximum amount of average daily earnings for calculating benefits is: (415,000 rubles / 365 days) x 60%		Federal Law of December 29, 2006 N 255-FZ (as amended by the Federal Law July 24, 2009 N 213-FZ) FZ of July 24, 2009 N 212-FZ

until 2010

	Maximum Benefit	Base
from 01.01.2009	RUB 18,720	Art. 8 FZ of November 25, 2008 N 216-FZ
from 01.01.2008	RUB 17,250	Art. 12 FZ dated July 21, 2007 183-FZ
from 01.01.2007	RUB 16,125	Art. 13 FZ of December 19, 2006 N 234-FZ
from 01.01.2006	15 000 rub.	Art. 3 FZ of December 22, 2005 180-FZ
from 01.01.2005	RUB 12,480	Art. 8 FZ of December 29, 2004 N 202-FZ
from 01.01.2002	11 700 rub.	Art. 15 FZ dated 11.02.2002 17-FZ

Every firm strives to maximize profits. Its size depends on maximizing the difference between the company's income and costs. Therefore, the second element (along with costs) that determines profit is the income received by the company from the sale of its products. They act as the most important economic indicator of the work of enterprises (firms) and other organizations, reflecting their financial receipts from all types of activities.
In a market economy, represented by the movement of commodity-money flows, income always appears in the form of a certain amount of money. Income is a monetary assessment of the performance of a firm (or an individual) as a subject of a market economy. This is the amount of money that comes to her direct disposal. It reflects the economic performance of the company's economic activities. This means that the condition for obtaining monetary income is effective participation in the economic life of society. The very fact of receiving it is an objective evidence of such participation, and its size is an indicator of the scale of this participation.
The desire to maximize one's income dictates the economic logic of behavior for any market entity. It acts as the ultimate goal and a powerful incentive for entrepreneurial activity.
The receipt by the firm of income indicates the sale of products, the expediency of the costs incurred, and the public recognition of the consumer properties of the product.
According to the types of costs of the company, revenues are also divided. Therefore, it is customary to allocate total, average and marginal income.
Total (cumulative, gross) income is the amount of money received from the sale of a certain amount of
vara. It is determined by multiplying the price of a good by the corresponding quantity of output that the firm is able to sell, and can be expressed by the corresponding formula:
TR = Р Q, where TR is total revenue;
P is the price of a unit of production;
Since, under conditions of pure (perfect) competition, the firm sells products at a constant price, then, consequently, its income will be directly proportional to the quantity of products sold (the more products sold, the greater the income). In other words, the gross income of the firm will increase in this case by a constant amount for each additional unit of goods sold (Table 11.1).
Table 11.1. Firm's earnings under pure competition

Unit price (P)		Total Revenue (TR)	Income Growth (MR)
5	0	0	0
5	1	5	5
5	2	10	5
5	3	15	5
5	4	20	5
5	5	25	5

Since the demand curve for a product under perfect competition is perfectly elastic, each additional unit sold increases gross income by the same amount (in our example, by 5 monetary units). Graphically, it is depicted by a straight ascending line (Fig. 11.1).
In contrast to pure competition, under conditions of imperfect competition, the volume of sales affects the market price of the product (it decreases with an increase in sales), so the total income of the company does not grow in proportion to the products sold, but at a slower pace, since additional income in this case tends to decrease (Table 11.2).

Table 11.2. The total income of a firm under imperfect competition

Unit price (P)	Units sold (Q)	Total income (TR)	Growth income
6	-	-	-
5	1	5	5
4	2	8	3
3	3	9	1
2	4	8	-1
1	5	5	-3

The table shows that not only the quantity of goods sold, but also the size of the total income of the company depends on the value of the price. At the same time, the maximum gross income is not provided by the highest price (in our example, 5 den. units).
According to the table, you can build a graph showing the dynamics of the total income of the company in conditions of imperfect competition (Fig. 11.2).
As can be seen from the graph, two parts can be distinguished in the change in total income (TR). First, it grows and reaches its maximum value at point E, and then begins to decline. The total income increases as long as the additional

0123456Q Fig. 11.2. The firm's total income curve under imperfect competition
the income from the sale of a new unit of goods is a positive value. At the same time, the firm receives the maximum income (9 den. units) not at the maximum selling price (5 den. units), but at a price of 3 den. units Therefore, the firm's optimal sales volume will be three physical units at a price of 3 den. units
Average income (AR) is the proceeds from the sale of a unit of production, i.e. is the gross income per unit of goods sold. It acts as the price per unit for the buyer and as income per unit for the seller.
Average revenue is the quotient of total revenue (TR) divided by the number of products sold (Q). It can be expressed by the following formula:
where AR is average revenue;
TR - total income;
Q - the number of products sold.
At a constant price (in conditions of pure competition), the average income is equal to the selling price, as can be seen from the above formula, which can be transformed as follows:

AR == --= P .
QQ
Therefore, the price and average income, according to Western economists, act as one and the same phenomenon, which is considered only from different points of view. It makes sense to calculate the average income for a certain period only if the prices for manufactured homogeneous products change or if the company focuses on the production of a number of products, models, etc.
Under conditions of perfect competition (when the price is assumed to be constant), the average income graph looks like a straight line parallel to the x-axis, i.e. horizontal line (Fig. 11.3).
In conditions of imperfect competition (when the price tends to fall with the growth of sales), the average income of the firm decreases. Graphically, this is depicted as a descending line (Fig. 11.4).

Marginal revenue (MR) is the additional (additional) income to the firm's gross income received from the production and sale of one more unit of goods. It refers to the limiting characteristics of the goods being sold and makes it possible to judge the effectiveness of the sale.

Production, as it shows the change in income as a result of an increase in output and sales of products.
Marginal revenue allows you to evaluate the possibility of payback for each additional unit of output. In combination with the indicator of marginal cost, it serves as a cost guide for the possibilities and expediency of expanding the volume of production. Therefore, whenever a firm proposes to change its output, it must calculate how its income will change as a result of this change and what will be the additional income from the sale of one more unit of output.
Marginal revenue measures the change in total revenue resulting from the sale of an additional unit of a good. It is defined as the difference between the gross income from the sale of n + 1 units of a product and the gross income from the sale of n units of a product at
following formula: MR = TRn+1 - TRn,
where MR is marginal revenue;
TRn+1 - total income from the sale of n+1 units of goods;
TRn is the total income from the sale of n units of goods.
Under perfect competition, a firm sells up to
additional units of production at a constant (constant) price, since any seller cannot influence the established market price by selling an additional quantity of goods. Therefore, marginal revenue is equal to the price of the good, and its curve coincides with the curve of perfectly elastic demand and average income, i.e. MR=AR=P (Fig. 11.5).

In conditions of imperfect competition, marginal REVENUE does not coincide with the price of an additional unit of goods sold (it will be less than the price). This is due to the fact that with an increase in the supply of additional quantity of goods in an imperfect market, the price has to be reduced. At the same time, the price of each previous unit of goods also decreases. This price reduction (loss on n units) is taken into account in the price of n + 1 units of the good. Therefore, the marginal revenue of an additional unit of good is equal to the price of that unit minus the loss on previous units of output caused by the decrease in price.
Graphically, the marginal revenue of an imperfect competitor is a sloping line, reflecting its fall as a result of a price decrease (Fig. 11.6).
The figure shows that the line of average income and the line of marginal income with the production of additional units of output gradually decrease, since the demand line in this case goes down (it coincides with the line of average income), and

The individual income falls below the price as the volume of sales influences the market price.
The income of the firm in practice consists of two parts. First, from the proceeds from the sale of products (goods or services). It represents a certain amount of cash from the main and non-core activities of the company, the end result of which is manufactured and sold products or services rendered (work performed), paid for by the buyer or customer.
Secondly, from non-operating income, which is a side financial income of the company. They are not directly related to the main production activity. Their sources can be: dividends on invested shares or acquired shares and other securities, fines received from counterparties, penalties, forfeits, interest on keeping funds in a bank and other unplanned income.

Each family has its own income level. In order to determine whether certain citizens need additional state assistance and support, the average per capita income for a specified time period is calculated.

The average per capita income is considered to be the income of a family, which was received by it for a certain time, excluding taxes that fall on one person. This term is used to recognize a family as poor and in need of social assistance.

The average per capita income can be calculated both for an individual family and for the entire population as a whole. To calculate the last indicator, the income of citizens for a specified period is divided by the number of people.

This indicator is used when indexing the cost of goods and services, as well as when calculating the minimum wage.

The calculation of the amount of income per family member is carried out in accordance with Law No. 44-FZ "On the procedure for accounting for income and expenses ..." and government Decree No. 512 "On the list of types of income ...".

The average per capita income of the population is calculated annually. Based on the indicators obtained, changes are made to the legal acts relating to the subsistence minimum, and to the Law No. 80-FZ, which establishes the minimum wage.

How is the calculation made

The income for each family member is determined by the specialists of the social protection departments at the place of residence of the applicants.

The calculation is based on the following data:

• the number of family members;
• profit that is received by all family members;
• data on property rights.

Family members include:

• spouses and their children under the age of 18;
• persons who are not officially married, but live together and have common children;
• persons acting as guardians or trustees on the basis of decisions of the guardianship authorities and living with their wards.

When calculating the desired indicator, not all amounts of money received by family members are taken into account.

So, the calculations do not take into account:

• funds received by children who have reached the age of 18 and live separately from their parents;
• money received by parents who have been deprived of parental rights, but who live with their children;
• funds received by children who are supported by the state;
• money received by a spouse who is in a correctional facility;
• payments received by a spouse who is serving in the military or studying in military educational institutions.

What types of income are taken into account

Social security authorities take into account certain types of income that each member of the family receives.

This:

• wages and other payments related to wages;
• saved average salary (according to the grounds prescribed in the Labor Code of the Russian Federation);
• compensation payments that were accrued for the performance of public duties;
• severance pay;
• sick leave payments;

• social benefits (pensions, unemployment, disability, pregnancy and childbirth, child and other benefits);
• income received from the use or sale of property that is the property of family members;
• alimony;
• income received as a result of doing business;
• remuneration for author's literary works and works of art;
• income from bank deposits;
• funds received by inheritance or as a gift.

Funds received in foreign currencies are recalculated taking into account the exchange rate set by the Central Bank of Russia. In addition to the listed cash payments, the profit that was received by family members in kind is taken into account.

The calculation is performed for the last three calendar months.

Calculation example

In order to determine whether a particular family is eligible for state material assistance, it is necessary to know the maximum amount of income per family. This indicator is determined by multiplying the current living wage by 1.5.

Consider the calculation of per capita income on a specific example.

For the calculation we will use the formula:

D: KM: H \u003d SD,

• where SD is the desired number,
• D is the income of all family members,
• KM - calculation period (3 months),
• H is the number of people.

Suppose a family consists of two working people and one child. The income of one family member is 24 thousand rubles, the income of the second family member is 36 thousand rubles. SD \u003d 60000: 3: 3 \u003d 6666 rubles. The subsistence minimum is 9976 rubles. This means that the maximum average income per person in this family is 9976 x 1.5 = 14964 rubles. Thus, the amount of calculated income is below the limit.

Let's look at a few more examples. A pensioner living alone received pension payments in the amount of 18,500 rubles in three months. The average per capita income in this case will be equal to: 18500: 3: 1 = 6166 rubles, which is also less than the limit.

As a third example, suppose a family consists of two working parents, one working adult child, and a pensioner whose three-month income is 70,000 rubles, 95,000 rubles, 48,000 rubles, and 18,000 rubles, respectively. SD = 231000: 3: 4 = 19250. With the maximum average income of 9976x1.5 = 14964, the average family income exceeds the established minimum.

Eligibility for Assistance

If the calculated level of income per family member does not reach the established amount, this family may apply for financial assistance.

Assistance can take the form of:

• payment of child benefits;
• providing food, things, medicines;
• providing tax incentives;
• subsidies for utility bills;
• payment of allowances to prepare children for the school year;
• payment of social scholarships;
• providing preferential conditions for obtaining loans, etc.

In order to apply for assistance, it is necessary to confirm that the family income does not meet the established standards. This can be done by taking a certificate from the local department of social protection of the population. To get help, you need to write an application.

You also need to provide the following documents:

• civil passports of all family members who live together;
• certificates in form No. 9 received at the passport office;
• birth certificates for children under the age of 14;
• documents confirming family income for the last three months.

In some cases, other documents may be needed, which will be discussed directly with the social security authorities.

The calculation of sick leave in 2017-2018 has changed. Please note that the billing period and the amount of payments taken into account have changed, the maximum average daily earnings have increased. In order not to get confused in the calculation, look at examples on specific numbers.

The calculation of the sick leave in 2017 and 2018 is phased. The accountant determines:

• billing period; average daily earnings of an employee; insurance experience of the employee;
• the amount of the daily allowance;
• total sick pay.

Use this calculation procedure regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, accident at work, etc.). Next, we give the calculation of the sick leave in 2017 and 2018.

Please note that the rules for calculating hospital benefits in 2017 and 2018 are different. Experts warn about this. Read the transcript of the lecture in the program "" in the course "What has changed in the calculation of benefits."

How to calculate sick leave in 2017

To calculate the sick leave in 2017, take the employee's salary for 2015 and 2016. These years are called the billing period. The formula for looks like this:

Use the same formula to calculate benefits in 2018, only take payments for a different period. For details, see the section "How to calculate sick leave in 2018".

It is possible that one or both years of the billing period fell on maternity or parental leave. The employee may then replace the years of the billing period with previous years if this results in an increase in the amount of the benefit. To do this, the employee must submit an application to the employer (sample below).

According to officials, replacement years must necessarily precede the billing period (letter of the Ministry of Labor of the Russian Federation dated August 3, 2015 No. 17-1 / OOG-1105). Although Law No. 255-FZ does not establish such restrictions.

After you have determined the billing period, calculate the earnings based on which sick leave is calculated in 2017 and 2018.

Earnings for the billing period for sick leave in 2017

Include in earnings all payments for the billing period from which contributions were paid to the FSS of Russia (part 2 of article 14 of Law No. 255-FZ, clause 2 of the provision approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

Accordingly, all payments that are not subject to insurance premiums must be excluded from the total amount of the employee's earnings for the billing period (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:

• state benefits;
• statutory compensation payments to employees;
• financial assistance not exceeding 4000 rubles. per year per person.

A complete list of payments exempt from insurance premiums is given in Article 9 420 of the Tax Code of the Russian Federation. For example, they do not impose insurance premiums on payments under civil law contracts, on the purchase of property or property rights. For more information on this, see the recommendation "".

Compare the payments in each of the years of the billing period with the marginal contribution base. For convenience, information about the limits on contributions, we have presented in the table below.

Table. Limit values ​​of the base for the calculation of social contributions

If in some year the total earnings exceeded the limit of insurance payments, then take this limit value to calculate the sick leave. Everything above, for this year, do not take into account.

Example:

P.A. Bespalov has been with the organization since August 2006. His salary is 15,000 rubles. From February 3 to February 24, 2015, Bespalov was on vacation. In February, he received vacation pay in the amount of 10,000 rubles. and salary - 3000 rubles.

In March 2015, Bespalov received an additional payment for work on weekends in the amount of 3,182 rubles. From May 18 to May 22, 2017, Bespalov was ill, which was confirmed by a sick leave.

The calculation period for calculating benefits is from January 1, 2015 to December 31, 2016. When determining the total earnings, the accountant took into account all payments and surcharges that are subject to contributions to the FSS of Russia.

Thus, Bespalov's earnings for the billing period for the purposes of calculating the hospital allowance are:

• in 2016 - 180,000 rubles. (15,000 rubles × 12 months),
• in 2015 - 181,182 rubles. (15,000 rubles × 11 months + 10,000 rubles + 3,000 rubles + 3,182 rubles).

The amount of earnings does not exceed the limit on contributions, therefore, the calculation of the sick leave in 2017 must be carried out based on payments in the amount of 361,182 rubles. (180,000 rubles + 181,182 rubles).

The amount of payments for the billing period must be compared with the value of the 24-fold minimum wage established on the date of the onset of temporary disability. If payments for the billing period turn out to be less, then when calculating average earnings, it will be necessary to use exactly the 24-fold minimum wage (part 1.1 of article 14 of Law No. 255-FZ).

If you make a mistake in calculating benefits, there will be a debt or overpayment of contributions. To prevent this from happening, consider sick leave in. Free trial access to the program is valid for 30 days.

Average daily earnings for sick leave in 2017

The average daily earnings for calculating the sick leave in 2017 are determined based on the earnings accrued in 2015-2016. To do this, the total income is divided by 730 days. This procedure is prescribed in part 3 of article 14 of Law No. 255-FZ.

The marginal average daily earnings for benefits is 1901.37 rubles. [(670,000 rubles + 718,000 rubles) : 730 days]. If the employee earned more in the previous two years, you accrue benefits from the new maximum average earnings of 1901.37 rubles.

Example:

Employee A.S. Kondratiev was ill from 9 to 16 February 2017. The calculation period included 2015 and 2015. During this time, the employee was credited 365,000 rubles. The settlement period Kondratiev worked completely. The average daily earnings of Kondratiev is 500 rubles. (365,000 rubles : 730 days).

Total amount of sick leave in 2017

For a list of periods included in the length of service, see Article 16 of Law No. 255-FZ and paragraphs 2 and 2.1 of the Rules approved by Order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91.

How the insurance period of an employee affects the amount of daily allowance, we have presented in the table below.

Answered by Irina Savchenko,

Head of the Department for Monitoring the Implementation of the Calculation and Appointment of Insurance Coverage of the Department for the Organization of Insurance Payments of the FSS of Russia

“Determine the length of service on the day of the onset of temporary disability (clause 7 of the Rules, approved by order of the Ministry of Health and Social Development of 06.02.2007 No. 91). Include periods in the insurance experience ... .. "

Table. Experience for calculating sick leave in 2017 and 2018

After the amount of the daily allowance is determined, the final calculation of the sick leave in 2017 can be made. To do this, the daily allowance must be multiplied by the number of sick days.

Example:

Let's use the conditions of the previous example and assume that Kondratiev's employee has more than 8 years of experience. Accordingly, the sickness benefit is 4,000 rubles. (500 rubles x 100% x 8 days).

Calculation of sick leave in 2017 upon dismissal

The employer must pay for the entire period of illness of the retired employee. A common mistake: organizations pay sick leave to former employees based on their length of service. And only within 30 days after the dismissal. And it should be the other way around.

If a former employee falls ill within 30 calendar days from the date of dismissal, he needs to pay for the entire period of illness (clause 2, article 5 of Law No. 255-FZ). Even if he fell ill on the 30th day. At the same time, the amount of the allowance for a former employee is 60 percent of his earnings, regardless of the length of service (clause 2, article 7 of Law No. 255-FZ).

Example:

Petrov S. A. resigned from Vector LLC on February 27, 2017. On March 24, he fell ill and was on sick leave for 7 calendar days. The billing period is 2015 - 2016. The worker has more than 10 years of service, but still the amount of the benefit will not exceed 60 percent of his average earnings.
Petrov earned 780,013.15 rubles in 2015, and 852,746.88 rubles in 2016, which is more than the limits for 2015 and 2016. This means that the amount of the benefit will be equal to 7985.75 rubles. [(670,000 + 718,000) : 730 days × 60% × 7 days].

How to calculate sick leave in 2018

It is necessary to calculate the sick leave in 2018 in a new way. The fact is that in 2018 the billing period for benefits includes 2017 and 2016. Because of this, the maximum daily earnings have increased.

For 2017, payments within the limits of 755,000 rubles can be taken into account for the sick leave, and for 2016 - within the limits of 718,000 rubles. That is, the maximum average daily earnings for benefits in 2018 is 2017.81 rubles. [(755,000 rubles + 718,000 rubles) : 730 days].

Important: you can automatically determine the amount of sick leave in "". Documents for the FSS are formed at the time of calculation. You can try it for free right now.

Calculation of hospital benefits in 2018: an example

The employee was ill for five calendar days, from January 15 to January 19, 2018. The settlement period is 2016-2017. In 2016, the employee's earnings amounted to 540,500.00 rubles, and in 2017 - 587,500.00 rubles.

In the billing period, the employee was ill for 14 calendar days. But this does not affect the calculation of the sickness benefit. Earnings for two years for temporary disability benefits must be divided by 730. Therefore, the average daily earnings is 1545.21 rubles. [(540,500 rubles + 587,500 rubles) : 730 days].

The insurance experience of the employee is four years. This is less than five years, so the allowance will be 60 percent of the average earnings: 4635.63 rubles. (1545.21 rubles x 60% x 5 days).

Paid sick leave in 2017-2018

Sick leave due to illness or injury is paid from the following sources (clause 1, part 2, article 3 of Law No. 255-FZ):

• for the first three days of disability - at the expense of the employer;
• > for the rest of the days - at the expense of the FSS.

A sick leave issued in connection with caring for a sick family member, quarantine of an employee or his child attending a kindergarten, aftercare in a sanatorium on the territory of the Russian Federation after the provision of medical care in a hospital, as well as in other cases, is paid at the expense of the FSS from the first days of disability (part 3 of article 3 of Law No. 255-FZ).