The Ministry of Labor recognized the fund’s position as erroneous. According to officials, when calculating benefits, it is necessary to compensate for the earnings that the employee received before the illness, and not several years ago. Therefore, you can only replace years with those that precede the calculation period. One can argue with the position of officials. The law says that years can be changed to previous ones. But it is not specified that replacing years is possible only for periods immediately preceding the calculated one. This means that you can select any past years. This conclusion is indirectly confirmed by the judges (resolution of the Seventeenth Arbitration Court of Appeal dated July 7, 2014 No. 17AP-6985/2014-Aku). The main thing is that replacing years leads to an increase in the amount. As we found out, the FSS promises that it will not recalculate benefits for previous years. But since 2015, it has taken into account the position of the ministry.
How to replace years when calculating sick leave in 2018
To calculate assistance for sick leave, the following information is required:
- duration of the settlement period;
- average wages accrued for this period;
- the average income that an employee of an enterprise receives per day;
- percentage for calculating benefits, which takes into account average daily earnings;
- the amount of assistance in the end;
- and finally, you need to understand and have an idea of how to calculate sick leave in 2018.
Read also: Will days off be paid for on sick leave? In 2018, when calculating sick leave, the replacement of years worked is of paramount importance, because depending on the length of insurance, sick pay is reimbursed. One mistake and the employee will be paid less; if more, then you will have to deal with the return of funds.
Rules for replacing years in the billing period when calculating benefits
In case of doubt, it is time for the employee to point to the letter from the Ministry of Labor of Russia, registered in the register in 2015 under number 17-1/ОOG-1105. Also, replacing years when calculating sick leave is permitted if it can increase the amount of the benefit paid.
For the convenience of the accountant, we have collected data on limits for the last 5 years, which will be useful when calculating the certificate of incapacity for work (2016 and 2017 were indicated above): 624,000 rubles - valid for 2014; 568,000 rubles – for 2013; 512,000 rubles – for 2012; 463,000 rubles – for 2011 and all previous years. If in any of the 2 years the total salary exceeded the limit on insurance amounts, this limit is taken into account when calculating sick leave.
Everything that remains from above is thrown aside.
Replacing years when calculating sick leave
Return to Calculation of sick leave 2018 No one is immune from illness, especially in winter. This is the real period when the accountant has to work hard to calculate the sick leave of each employee working in the enterprise.
Legislation does not stand still; changes are made so often that only the most responsible and active can keep up with all the innovations. Whatever the cause of the illness, there is a uniform procedure for calculating benefits that must be followed and always observed.
At the same time, the taxation system does not matter, be it “simplified” or ENKVD.
Periods excluded when calculating sick leave
Therefore, if a company overestimates expenses, the fund will recalculate them, and from the overpayment will charge contributions, as well as penalties and fines (Article 47 Federal Law dated July 24, 2009 No. 212-FZ). By the way, recently the judges also decided that contributions should be assessed for the inflated benefit (decision of the RF Supreme Court dated August 3, 2015 No. 306-KG15-8277).
Penalties and fines can be avoided if the fund gave the company written explanations on how to change the years (Part 9, Article 25, Clause 3, Part 1, Article 43 of Law No. 212-FZ). But it will not be possible to withhold the overpayment from the employee, since such a case is not a counting error (Part.
4 tbsp. 15 of Law No. 255- Federal Law). When replacing years when calculating sick leave is not beneficial The benefit is calculated from earnings subject to contributions to the Social Insurance Fund. And there is a limit set for him. In 2013 it was 568 thousand.
rubles, and in 2014 and 2015 the figures are higher (624 and 670 thousand rubles). Employee in 2018 year goes by on maternity leave.
Calculation of sick leave in 2018. rules and examples
Middle manager Petrov A.N. was on sick leave from January 15 to January 21, 2018; on January 22, he went to work for the first time after recovery. Our goal is to correctly calculate the amount of benefits due to the employee.
So, having raised the documents, we calculate the salary that Petrov A.N. received in the previous years 2016 and 2017, based on the amounts, the contributions made to state insurance funds are determined:
- in 2016 – in the amount of 240,000 rubles;
- in 2017 – in the amount of 288,000 rubles.
Now let's look at the limit values set by officials for these reporting periods.
The limit values - 670,000 rubles and 718,000 rubles - have not been exceeded, which means that wages when further calculating sick leave take into account annual wages in full.
In any case, the average monthly earnings used in the calculation should not be lower than the minimum wage in effect on the day the vacation starts. Important! To ensure that sick pay is not minimal, the law makes it possible to change the pay period in the interests of working women.
Article 14 255 of the Federal Law allows for the replacement of years in the billing period for calculating maternity benefits, subject to the following rules:
- During the year to be replaced, the employee was on maternity leave or did not work due to childcare.
- The full years selected to replace them precede those being replaced.
- The benefit amount will increase as a result of choosing a new period.
Read also: examples of calculating benefits when moving from maternity leave to maternity leave.
Therefore you will have to help him. If during the calculation you see that replacing the years of the pay period is beneficial to the employee, advise him to write a statement about this. RULE 4. You can replace both 1 year and 2 hours in the billing period.
1 tbsp. 14
Important
Law No. 255-FZ. It doesn’t matter whether maternity leave falls on full year billing period or only for part of the year. RULE 5. Replacing the years of the billing period is possible not only for the years immediately preceding the billing period, but also for earlier ones.
Attention
As a result, the calculation period may not include consecutive calendar years. For example, an employee fell ill in 2015. In 2010-2013.
She was on maternity leave. 2013 can be replaced not only by 2012, but also by 2008. Then the calculation period will include 2008 and 2014. RULE 6.
Is it possible to replace years when calculating sick leave in 2018
If earnings in the billing period were greater than the minimum wage, the years of the billing period can be replaced with previous ones if earnings are higher in them. And when calculating child care benefits, this condition will be met if the employee in the replacement years received a salary at least approximately 2.5 times more than the minimum amount of benefits due to him.
After all, the benefit amount is 40% of the employee’s average earnings (100% / 2.5). So, when maternity leave starts in 2015, changing the calculation period years makes sense if average salary employee in the replacement years was: when caring for the first child - more than 6,795.85 rubles. (RUB 2,718.34 x 2.5), and when caring for a second and subsequent child - more than RUB 13,591.68. (RUB 5,436.67 x 2.5). Of course, the employee himself is unlikely to be able to determine whether the benefit will increase as a result of replacing the years of the calculation period.
In 2015, she was on maternity leave for 70 days. Salary for 2015 - 545,000 rubles, for 2014 - 650,000 rubles, for 2013 - 600,000 rubles. There are no excluded periods in 2013 and 2014. An employee wants to change the year 2015 to 2013.
Let's calculate whether replacing years is profitable. Refusal to replace years. Earnings for 2014 are above the limit (650,000 gt; 624,000), and for 2015 below (545,000 lt; 670,000).
Therefore, take the limit for 2014, and the actual income for 2015. Average daily earnings - 1771.21 rubles. ((RUB 624,000
RUB 545,000): (730 days 70 days)).
This is less than the maximum (1771.21 lt; 1772.6). Monthly benefit - 21,537.91 rubles. (RUB 1,771.21 times; 30.4 day times; 40%). Replacement years. Take into account earnings within the limits: 624,000 rubles.
For 2014, 568,000 rubles. - for 2013. Average daily earnings - 1632.88 rubles. ((RUB 624,000 + RUB 568,000) : 730 days). This is less than the maximum (1632.88 lt; 1772.6).
- Parental benefits: do not require unnecessary documents, No. 18
- Don’t forget to cover your sick leave!, No. 17
- How to apply the regional coefficient when calculating social insurance benefits, No. 16
- How to calculate sick leave benefits if the main employee has become a part-time worker, No. 10
- Is it possible to recover from a medical institution a benefit that was not reimbursed by the Social Insurance Fund due to errors in sick leave, No. 9
- How should the allowance for caring for a second child be calculated according to the rules of 2010, No. 9
- “Shift” injury between work shifts: industrial or not?, No. 8
- While participating in the pilot project, the employer paid benefits instead of the Social Insurance Fund: what to do, No. 5
- How to pay extra for underpaid benefits, No. 3
- We pay social insurance benefits to part-time workers, No. 2
- Maximum earnings for calculating benefits exceeded 1 million rubles, No. 1 2013
Government Decrees of November 27, 2010 No. 933 2012 512,000p. 1 Government Decree dated November 24, 2011 No. 974 2013 568,000p. 1 Government Decree dated December 10, 2012 No. 1276 2014 624,000p. 1 Government Decree of November 30, 2013 No. 1101 2015 670,000 p. 1 Government Decree No. 1316 dated December 4, 2014 When calculating benefits for temporary disability, maternity and child care benefits, we take the maximum amount of payments for the years for which the years of the calculation period were replaced. 3.2, 3.3 art. 14 of Law No. 255-FZ. So, if 2013 and 2014 were replaced by 2011 and 2012, the average daily earnings of an employee are taken into account in an amount not exceeding 1335.62 rubles. ((RUB 463,000 + RUB 512,000) / 730). Other articles from the magazine "MAIN BOOK" on the topic "Benefits / sick leave": 2018
If a company employs women, its management must be prepared for them to exercise their right to maternity and subsequent leaves. At the same time, it retains workplace, and also benefits are paid in the amount established by the state. The procedure for determining benefits involves, in some situations of drawing up a document, an application to change years for calculating sick leave in 2019.
Sometimes a situation arises when a woman, while on maternity leave, applies again. The current rules for determining maternity benefits assume that their amounts are determined based on the employee’s salary data for the previous two years.
If a woman working for the company was on vacation at that time, then she does not have the amount of wages for the specified period necessary to calculate the benefit. This leads to the fact that maternity payments must be made on the basis of the minimum wage.
However, if an employee worked before maternity leave and has a salary in the previous years, then she can increase the amount of payment received by replacing years. To do this, she needs to bring an application to the accounting department to change the year when calculating maternity benefits.
As a result of this action, salary information will be included in the calculation, which will allow the employee to receive benefits above the minimum.
Attention! Employees must remember that an application for changing years for calculating sick leave can only be drawn up when determining sick pay, maternity benefits or care benefits for up to one and a half years.
If there is a change of years, then the employee’s statement about this is a mandatory document that must be attached to the general package of forms for applying for benefits. It must be stored along with other documents for determining the benefit, since the FSS specialist, when calculating, will consider the legality of calculating the benefit on the basis of the application.
Who is eligible
Not all female employees can change their years when applying for maternity benefits.
Current legislation establishes a rule according to which an employee can submit an application to replace years when determining sick leave if the years taken into account when determining the amount of payment include maternity leave and (or) maternity leave.
If an employee takes maternity leave or sick leave, and she has not previously had the above events in previous years or they did, but earlier than two years, then the woman will not be able to make a replacement.
" № 12/2015
When calculating maternity benefits in a situation of transition “from maternity leave to maternity leave,” a postponement of the calculation period is allowed. What features should be taken into account?
By general rule to calculate social insurance benefits (in particular, in the case of temporary disability, maternity leave, child care leave), two calendar years preceding the onset of insured event. A special feature is provided for calculating maternity benefits for women in the situation of transition “from maternity leave to maternity leave”. The legislation regulating the social sphere, in this situation, allows the transfer of the billing period to more early date, if as a result of such a transfer the benefit amount increases. How exactly to carry out a period replacement is not explained in the legislative norms. But there are explanations from the Ministry of Labor on this matter with a position unfavorable for the insured persons. Should it be followed?
General rules for calculating maternity benefits
Maternity benefits are paid on the basis of a certificate of incapacity for work (sick leave), which is provided before the expiration of six months from the end of this sick leave (Part 1, Article 12, Part 5, Article 13 of Law No. 255-FZ). This sheet is issued in the manner approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n.
The amount of the benefit is determined based on the average daily earnings for the billing period.
As a general rule, the calculation period is two calendar years (that is, from January 1 to December 31 inclusive) preceding the year of maternity leave (Part 1, Article 14 of Law No. 255-FZ).
IN average earnings, on the basis of which maternity benefits are calculated, includes all types of payments and other remuneration in favor of the insured person, for which, in accordance with Law No. 212-FZ, are accrued to the Social Insurance Fund (Part 2 of Article 12 of Law No. 255-FZ). In other words, the amount of salary and other payments made in favor of the employee in the billing period directly affects the amount of the benefit. At the same time, the amount of payments taken into account when calculating benefits for each year of the billing period cannot exceed the maximum base for calculating contributions to the Social Insurance Fund in the corresponding year (Part 3.2 of Article 14 of Law No. 255-FZ).
Limit base for calculating contributions to the Social Insurance Fund
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Limit base, rub. |
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2010 and earlier |
By virtue of Part 3 of Art. 14 of Law No. 255-FZ, the average daily earnings for calculating maternity benefits are determined by dividing the amount of accrued earnings for the billing period by 730:
Thus, the maximum average daily earnings for calculating maternity benefits in 2015 will be 1,632.88 rubles. ((624,000 + 568,000) rub. / 730 days). In 2014 and 2013, the average daily earnings were 1,479.45 and 1,335.62 rubles, respectively.
Please note
Remuneration for labor in the regions of the Far North and equivalent areas is carried out using regional coefficients and percentage increases in wages (Article 135 of the Labor Code of the Russian Federation).
Part 1.1 of Art. 14 of Law No. 255-FZ establishes that if the insured person did not have earnings during the billing period, then the average earnings, on the basis of which benefits are calculated, are taken equal to the minimum wage established by federal law on the day the insured event occurred. The same procedure applies if the average earnings calculated for these periods, calculated for a full calendar month, are below the minimum wage.
If maternity benefits are calculated on the basis of Part 1.1 of Art. 14 of Law No. 255-FZ (that is, based on the minimum wage, and not the average daily earnings), then in areas and localities in which “northern” wage coefficients are applied, the amount of maternity benefits is determined based on the minimum wage increased by district coefficient (see Resolution of the AS UO dated March 11, 2015 No. F09-299/15 in case No. A50-13767/2014).
Exception to the general rule
As mentioned above, an exception was made from the general rule for determining the calculation period for women who were on maternity leave or on parental leave during the specified period and, accordingly, did not receive payments taken into account when calculating the average daily earnings.
In part 1 of Art. 14 of Law No. 255-FZ says literally the following: if in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the specified years, the insured person was on maternity leave and (or) child care leave, the corresponding calendar years (calendar year) at the request of the insured persons may be replaced for the purpose of calculating average earnings by previous calendar years (calendar year), provided that this will lead to an increase in the amount of the benefit.
So, transferring the billing period to an earlier time is possible if the following conditions are met:
- the insured person was on maternity leave and (or) parental leave during the two calendar years immediately preceding the year of the insured event, or in one of these years (regardless of the length of these leaves) ;
- the insured person has written a corresponding application;
- replacing calendar years (years) will lead to an increase in the amount of social benefits.
Please note
Postponement of the billing period to an earlier time is also possible if the insured person was previously in an employment relationship with another employer. To carry out this transfer, she needs to submit a certificate from her previous employer in the form approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n. It reflects information about the amount of earnings of the insured person and the days actually worked by him for the period that is the calculation period. This certificate is issued upon dismissal of an employee or within three working days from the date of his/her written application for its issuance (clause 3, part 2, article 4.1 of Law No. 255-FZ). If the insured person is unable to provide the specified certificate from the previous place of work, the insurer assigning and paying the benefit, at the request of the insured person, has the right to request the information necessary for the calculation from the Pension Fund (Part 7.2 of Article 13 of Law No. 255-FZ).
A salary certificate in Form 2-NDFL is not adequate confirmation of the amount of earnings at the previous place of work for the purposes of calculating temporary disability benefits (see, for example, Determination of the St. Petersburg City Court dated September 18, 2013 No. 33-12662/2013).
Example
The employee has been working for the company since 2008; on December 8, 2014, she returned to work after maternity leave (the official salary in 2014 was 25,000 rubles). At the beginning of March 2015, she went on maternity leave with her second child. How to calculate benefits in this case?
As a general rule, maternity benefits will be calculated as follows.
25,000 rub. / 31 days x 24 days = 19,354.84 rub. – this is accrued for December. Accordingly, the amount of the benefit will be: (19,354.84 rubles / ((730 - 706) x 140) days) = 112,903.23 rubles.
At the same time, of the two years (2014 and 2013) falling within the billing period, in 2013 the employee was on leave to care for her first child. This means that, by virtue of Part 1 of Art. 14 of Law No. 255-FZ has the right to apply to replace this year with an earlier year, say, 2010.
As we can see, the legislator has provided for everything except one thing: which years can the billing period be transferred to - to two consecutive years preceding the billing period, or, for example, to any others, as long as such a transfer leads to an increase in the amount of maternity benefits and giving birth Increasing the benefit amount is perhaps the main purpose of moving the billing period to an earlier time. And the fact that the years chosen for replacement must immediately precede the billing period is in the last sentence of Part 1 of Art. 14 of Law No. 255-FZ does not say. The indicated norm contains an indication that “immediately” preceding the year of occurrence of the insured event should be the years of the calculation period, and not the years chosen for replacement in order to increase the amount of maternity benefits.
Until recently, the above approach was used in law enforcement practice. He did not cause any special criticism from the auditors of the controlling extra-budgetary fund. And then clarifications from the Ministry of Labor appear with conclusions that are extremely unpleasant for the insured persons. We are talking about Letter No. 17-1/OOG-1105 dated 08/03/2015.
Position of the Ministry of Labor on the procedure for postponing the billing period
As follows from the above letter, Ministry of Labor officials reviewed the FSS response to the insured person’s appeal.
Fund specialists indicated the following regarding the procedure for postponing the settlement period in the analyzed situation. At the request of the insured person, calendar years (calendar year) of the billing period can be replaced for the purpose of calculating average earnings any previous calendar years(calendar year) provided that this will lead to an increase in the amount of the benefit.
However, Ministry of Labor officials considered this statement by the FSS unfaithful. In Letter No. 17-1/OOG-1105 they gave this interpretation of the norm of Part 1 of Art. 14 of Law No. 255-FZ.
Benefits for compulsory social insurance in connection with maternity are aimed at partial compensation to the employee of lost earnings due to the occurrence of an insured event. In this regard, the employee must be compensated for his real earnings received immediately before the occurrence of the insured event, and not what was received several years earlier.
Thus, replacement of calendar years that are used to calculate average earnings for calculating benefits can be carried out not to any previous years (year), and to the immediately preceding occurrence of an insured event.
Therefore, if in 2013–2014 the insured person was on maternity leave or child care leave, and a new insured event occurred in 2015, then the years 2013 and (or) 2014 can be replaced only for 2012 and/or 2011, and not for any years prior to 2013 and/or 2014.
At the same time, the Ministry of Labor insists on applying this position in law enforcement practice.
FYI
In accordance with clause 1 of the Decree of the Government of the Russian Federation of October 17, 2009 No. 826 (as amended), the Ministry of Labor is vested with the authority to issue clarifications on the application of the provisions of Law No. 255-FZ.
But let's return to our example. If we are guided by the above recommendations of the Ministry of Labor, it turns out that to calculate temporary disability benefits, an employee can replace 2013 only with 2012, of course, provided that during this entire period she was not on maternity leave or on leave to care for her first child, if was then in 2011, etc. in descending order.
Is the position of the Ministry of Labor set out in Letter No. 17-1/OOG-1105 fair?
Reflections on the topic
If we proceed from the purpose of assigning maternity benefits, then the option proposed by the Ministry of Labor of postponing the billing period to an earlier time should be considered correct. After all, as officials quite rightly noted, the purpose of assigning this benefit is to compensate for the real earnings of the insured person, which he would have received if the insured event had not occurred. With this approach, compensation for income received several years earlier than the insured event occurred really contradicts the very idea of social insurance.
At the same time, we suggest once again taking a close look at the conclusion made by Ministry of Labor officials in Letter No. 17-1/OOG-1105: replacement<…>can be carried out not for any previous years (year), but for immediately preceding the occurrence of the insured event.
With all due respect to this department, it is completely unclear what relation the conclusion made by the officials has to the evidence they presented? I would like to ask: what do years have to do with it? immediately preceding the occurrence of the insured event? After all, this is the billing period that a woman, subject to the above conditions from Part 1 of Art. 1.4 of Law No. 255-FZ may be postponed to an earlier time. Whereas in relation to the period that is an alternative to the billing period (we repeat), the mentioned norm does not mention any immediate preceding period. But officials of the Ministry of Labor chose to ignore this obvious nuance and, wishful thinking, in our opinion, broadly interpreted the analyzed norm in Letter No. 17-1/OOG-1105.
Taking into account the above, we are forced to admit that adherence to this position of the FSS (by virtue of clause 1 of Government Decree No. 826 of the Russian Federation) will lead to numerous disputes with policyholders and insured persons regarding the amount of assigned maternity benefits. It is currently quite difficult to predict what the outcome of such disputes will be.
There is one more point that we think is appropriate to mention here. Despite the fact that the Ministry of Labor is an official body empowered to provide clarifications on the application of the provisions of social insurance legislation, these clarifications cannot have retroactive effect. And if so, then policyholders, we believe, should not recalculate the maternity benefits assigned, paid and accepted by the Social Insurance Fund for credit until the release of Letter No. 17-1/OOG-1105.
Interest for violation of the deadline for payment of maternity benefits
Article 236 of the Labor Code of the Russian Federation establishes the employer’s financial liability for delay in payment wages, vacation pay, dismissal payments and (or) other payments due to employees.
In this case, the employer must pay compensation (interest). Its minimum amount is stipulated by the named article - not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force during the period of delay in relation to amounts not paid on time for each day of delay, starting from the next day after the stipulated payment period and ending with the day of actual settlement (inclusive). A different (larger) amount of compensation may be provided for by the terms of a collective or employment agreement.
Question: is the designated article subject to application to the legal relationship between the employee and the employer regarding the assignment and payment of maternity benefits? After all, the employer must assign maternity benefits within 10 calendar days from the date the employee submits sick leave and pay it on the next payday after its appointment (Part 5, 8, Article 13, Article 15 of Law No. 255-FZ) .
The arbitrators believe that it is subject to. Here is what is said about this in the Appeal ruling of the Magadan Regional Court dated 06/09/2015 in case No. 2-1059/2015, 33-609/2015.
By virtue of Art. 11 of the Labor Code of the Russian Federation, labor relations and other relations directly related to them are regulated by labor legislation and other acts containing labor law norms.
In accordance with the Procedure and conditions for the assignment and payment of state benefits to citizens with children, maternity benefits are assigned and paid for calendar days falling during the period of maternity leave. For working women, maternity benefits are assigned and paid at the place of work.
Consequently, the legal relations between the employee and the employer regarding the appointment and payment of maternity benefits, contrary to the defendant’s assertion, are subject to the norms of labor legislation, including the rule established in Art. 236 Labor Code of the Russian Federation.
In paragraph 55 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 17, 2004 No. 2 “On the application by courts Russian Federation Labor Code of the Russian Federation" clarifies that the employer must pay the appropriate interest in all cases of delay in payments due to the employee. In this case, the obligation to pay this monetary compensation arises from the employer, regardless of whether the employee submitted a corresponding demand to the employer or not. The employer, regardless of guilt, is responsible for the delay in paying wages and other payments to the employee.
Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”
Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.”
From January 1, 2015, the minimum wage is 5,965 rubles. per month (Article 1 of the Federal Law of June 19, 2000 No. 82-FZ “On minimum size wages").
By ruling of the RF Supreme Court dated June 16, 2015 No. 309-KG15-6058, it was refused to transfer this case to the Judicial Collegium for Economic Disputes of the RF Supreme Court for its review through cassation proceedings.
According to Part 1 of Art. 1.2 of Law No. 255-FZ, compulsory social insurance in case of temporary disability and in connection with maternity is a system of legal, economic and organizational measures created by the state aimed at compensating citizens for lost earnings (payments, rewards) or additional expenses in connection with the occurrence of an insured event for compulsory social insurance in case of temporary disability and in connection with maternity.
The replacement of years when calculating sick leave 2019 is provided for an employee who, in the year preceding the insured event (maternity leave or maternity leave), was on maternity leave or was on maternity leave for at least 1 day.
To exercise this right, you must write an application to postpone one or two years immediately preceding the decree (see letters from the Ministry of Labor dated 12/09/2015 No. 17-1/OOG-1755 and the Social Insurance Fund dated November 30, 2015 No. 02-09-11/15- 23247).
In other words, an employee can contact the employer with a request to replace one year of the pay period if during this time he took out maternity or child care leave. He can also ask for the replacement of both years included in the billing period if they included at least one day of the above-mentioned vacations. At the same time, the employer does not have the right to refuse an employee, since the application to postpone the pay period leads to an increase in the amount of benefits, and this guarantee is provided for by law.
When to contact
Based on Federal Law No. 255-FZ of December 29, 2006 on compulsory social insurance, maternity benefits are assigned provided that the employee applies for it no later than six months from the date of the end of maternity leave. A similar period, but from the moment the child is born, is provided for applying for child care benefits. The employee asks not only to assign a benefit, but also to change the calculation period so that the amount of the benefit paid is maximum.
There are situations when the employee does not know about his right to change the calculation period for sick leave, and the employer pays the minimum amount. In this case, the recipient can apply for recalculation later. The law does not stipulate when. But in some regional branches of the Social Insurance Fund they believe that recalculation is possible if the application for replacement of years was received within 3 years from the date of the end of maternity leave or within 3 years from the moment the child reaches the age of one and a half years.
Can I reapply for replacement years? Based on judicial practice, it is possible. Thus, the Appeal Determination of the Civil Cases Court of the Samara Regional Court dated October 9, 2018 in case No. 33-12257/2018 states that it is the employee’s right to ask for a change in the pay period. At the same time, the employer has the obligation to explain to the subordinate which period should be chosen in order for the benefit to be maximum. Otherwise, it violates the rights of the insured person. Therefore, if an employee applies twice to receive a larger amount, the employer must grant his request.
How to write an application to change years when calculating sick leave
However, the employer must not transfer anything on his own initiative. Even if it will be very beneficial for the employee. Therefore, the worker must take care of this himself. Your request must be stated in your application for benefits. The form of compilation is arbitrary. Below you can see a sample form. It can be used to submit an application to management to change the years for calculating sick leave. It must be submitted to the employer along with the claim for benefits.
How does the calculation work?
The amount of compensation is calculated based on the average earnings of the insured employee. It is calculated for two calendar years preceding the occurrence of the insured event, or for two selected years (to increase the benefit).
When making a replacement when calculating sick leave, the responsible person must adhere to several rules:
- In connection with the onset of incapacity for work, the accountant should record the amount of benefits to be paid and the billing period. In 2019, the years 2017 and 2018 are taken for this purpose. The accountant analyzes the employee’s salary accruals during this time and summarizes. These actions allow you to obtain the amount of total cash income.
- The settlement period is 730 days.
When calculating disability benefits in 2019, 2017 and 2018 are taken as the basis. The limit on insurance premiums in these years was:
- for 2017 - 755,000 rubles;
- for 2018 - RUB 815,000.
The maximum benefit amount in 2019 will be calculated based on average daily earnings, the amount of which is 2150.68 rubles.
The formula is as follows: (RUB 755,000 + RUB 815,000) / 730 days.
If it turns out that the employee’s total income exceeds the specified limit of insurance payments, then the limit is taken as the basis. Anything above it is not taken into account.
It will be needed for unemployment if the employee was on maternity or child care leave during the pay period.
It is possible that during the billing period or in one of the years of the billing period the employee was on maternity leave or child care leave. In such a case, the employee may substitute those years from the pay period for other prior calendar years (or year) if doing so would result in an increase in the benefit amount. To do this, the employee must submit an application to the employer. The application form is optional.
Please keep in mind that you can replace the billing period only for those years (year) that immediately precede the occurrence of the insured event (letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1/OOG-1105)
To the director
LLC "Gasprom" A.V. Ivanov
from accountant E.V. Petrova
STATEMENT
Due to the fact that in 2015 and 2016 I was on maternity leave and
childbirth, and then on maternity leave, I ask you to postpone the billing period for
calculation of sick leave benefits for calendar years 2013 and 2014, respectively.
09/21/2017 ____________________ E.V. Petrova
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The article will help you find out how many days of sick leave to care for a child up to what age, up to how many years you can pay for one sick leave per year. Sick leave - paid for the entire period of illness, but there are exceptions. What are they? -
How many years of insurance experience will determine the amount of sick leave benefits. The determining document for the examination of labor output is the work book. The article will help you calculate sick leave using an online calculator.
