The maximum and minimum amount of hospital benefits in 2024

In 2024, the minimum and maximum amount of hospital benefits will increase due to an increase in the minimum wage, the marginal base for contributions. At the same time, the amount of payment is affected by the average employee’s earnings per day and length of service. Let’s explain with examples.

Sick leave 2024: calculation by the employer and the impact of seniority

An individual entrepreneur or a legal entity that acts as an employer is required to calculate and pay benefits for the first 3 days of an employee’s illness.

The algorithm for calculating the amount is presented in the table.

n/a Stage Description Note
1 Calculation of average earnings per day. The income for the billing period (for the previous two years) is divided by 730 (the number of days in 24 months). The calculation procedure applies to all staff, including those who work part-time or full-time.
2 Comparison of the calculated average earnings with the maximum indicator. The maximum average daily earnings in 2024 is 4039.73 rubles. ((1032000 + 1917000)/730),

where 1032000 is the established maximum accrual base for 2022, 1917000 – for 2023, 730 – the number of days.

Comparison of the calculated average earnings with the minimum indicator. The minimum average daily earnings are calculated taking into account the minimum wage and the district coefficient, if such is valid in the subject. If a citizen performs work duties on a part-time basis, then the calculation is carried out taking into account the minimum wage in proportion to the time that was actually worked.
3 Calculation of disability benefits per day. The formula is used:

Payment per day = Average earnings per day X Percentage (60%, 80%, 100%).

4 Payment for the first three days of illness. Benefit amount = Daily payment X 3 days

The amount of sick leave depends on the insurance. the length of service of the employee. This rule does not apply to Chernobyl victims, 100% is taken for them in the calculation, regardless of their length of service.

The effect of length of service on the amount of benefits is shown in the table.

Experience The amount of the benefit as a percentage
Up to five years old. 60%
From five to eight years old. 80%
More than eight years. 100%

The length of insurance is determined by the work record, where the periods of official employment are prescribed, or by other documentation confirming the payment of contributions for the employee.

Calculation of sick leave taking into account the minimum wage in 2024

The benefit based on the minimum wage is calculated in three situations:

  • if the employee has no earnings or a small amount of income during the calculation period;
  • so that the amount of material support is not less than the established minimum wage;
  • if necessary, restrictions the upper limit in the amount of the minimum wage, if the employee has worked for less than 6 months or there are grounds for reduction.

If an employee has no earnings in the billing period or it is less than the minimum wage, then the average income for the payment of sick leave is calculated taking into account the minimum wage, which it is established at the time of occurrence of the insured event. The rule is regulated by No. 255-FZ dated 12/29/2006.

The minimum wage indicator is adjusted depending on the district coefficient, if it is valid in the subject of the Russian Federation, and in proportion to the employee’s employment. To find out what amount to take for calculation: actual earnings or minimum wage, a comparison is required. For comparison, the actual average income of an employee per day and the minimum average daily earnings are used, which is calculated based on the minimum wage.

The basics of calculating the minimum average earnings per day are regulated by paragraph 14 of the Regulation, which was adopted by PP No. 1540 of September 11, 2021. The minimum value is calculated using the formula:

Minimum average daily earnings = Minimum wage set at the federal level on the start date of sick leave, X 24 months/730 days.

An example of comparing the average income of a citizen and the minimum average daily earnings.

Employee Gavrilov issued a disability certificate in 2024. During the calculation period, Gavrilov was credited with income in the amount of 289,299 rubles. In fact, the average earnings per day is:

289,299/730 = 396.30 rubles

In 2024, the minimum wage, which was approved at the federal level at the time of the insured event, is 19,242 rubles. The minimum average income, taking into account the minimum wage, will be:

19242 X 24/730 = 632.21 rub.

After making a comparison, it is concluded that 632.21 > 396.30. Therefore, further calculation is carried out taking into account average earnings, taking into account the minimum wage.

The minimum and maximum amount of sick leave in 2024

The minimum wage increases from 01.01.2024. Due to the increase in the indicator, the average earnings per day will increase for calculating the amount of benefits for a disability certificate, maternity leave. From February 01, 2024, the indexation of child benefits will be carried out.

From 2024, the minimum wage will be 19,242 rubles. The indicator affects the amount of many types of financial support, including sick leave. Many people are interested in the question of what the maximum and minimum sick leave will be in 2024. 

If in the calculation period, which is the previous two years (or 24 months), the employee’s income is actually less than the minimum, then the calculation is carried out taking into account the minimum wage (minimum wage). The minimum wage is the amount that is valid at the time of the employee’s illness (minimum wage multiplied by 24 months).

Minimum sick leave 2024

Therefore, the minimum income in 2024 will be 461,808 rubles (19,242 X 24). The average indicator for calculating the minimum payout amount is 632.61 rubles per day (19242 X 24/730). The minimum allowance for the calculation for a full month should not be less than the minimum wage.

Maximum sick leave 2024

When calculating the maximum sick leave, it is taken into account that the amount of earnings in fact cannot exceed the maximum amount for which insurance premiums for compulsory insurance were calculated for each year of the calculation period. In 2024, the marginal bases for contributions under the VIM are taken into account: 1032,000 (for 2022) and 1917,000 (for 2023). The average earnings per day cannot exceed 4039.73 rubles. ((1032000 + 1917000)/730).

How to calculate and pay for sick leave: memo 2024

The procedure includes 6 steps:

  1. Checking the employee’s right to receive benefits.
  2. Defining the period for calculation.
  3. Calculation of earnings.
  4. Determination of the insurance period.
  5. Appointment of a sick leave payment.
  6. Payment.

Then the accountant must list personal income tax and report the issue of employee benefits.

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