In Russia, in 2024, the minimum wage will be increased immediately by 3,000 rubles, and will amount to 19,242 rubles, against 16,242 rubles in 2023. The new minimum wage will affect the appointment and payment of benefits, including for a disability certificate. The Government has set limits and minimum limits for the payment of the disability certificate.
How can the minimum wage be applied in the calculation of sick leave in 2024? We will tell you more about this.
How much will they pay for minimum sick leave in 2024
According to the requirements of the legislation, if an employee has not worked for the last two years, or the salary turned out to be less than the calculation criterion, then for such cases the minimum amount of payment for a disability certificate is established.
The minimum wage is the current wage criterion established by the Government of the Russian Federation at the beginning of the billing period. The specified minimum earnings will be the current calculation indicator for the insured event that occurred during the specified period, multiplied by 24 months.
How will this be determined by law?
- The minimum wage set for 2024 is 19,242 rubles.
- The minimum estimated salary for 2024 is 19,242 rubles.*24 months = 461,808 rubles.
- The estimated average earnings for 1 calendar day for 2024. Since 24 months is 730 days, it is necessary to divide the data 461,808 rubles:730 days = 632 rubles 61 kopecks.
Thus, the minimum amount of payment for sick leave in 2024 will be 632 rubles 61 kopecks.
Remember that all calendar days of illness, including official weekends, are paid without exception.
What will be the maximum amount to pay for a disability certificate in 2024
In accordance with the legislation, the maximum limit for payment of insurance claims on disability certificates is established. Each employer is obliged to pay contributions to the OSS. Previously, these contributions were transferred to the FSS, and from 2023, after joining the Social Fund of the Russian Federation (SFR).
To take into account the maximum limit of payments on disability certificates, data on OSS and VIM for the past 2 years – 2022 and 2023 are taken into account.
- The size of the VIM OSS for 2022 is 1032,000 rubles.
- The size of the VIM of the OSS for 2023 is 1917,000 rubles.
- Add up 2 values and get the total amount = 2949,000 rubles.
- Divide by 730 days (2 calendar years for 2022 and 2023), the total is 4039 rubles. 73 kopecks.
Thus, the maximum possible amount of payment for 1 calendar day of illness in 2024 will be 4,039 rubles. 73 kopecks.
For example, you have been ill for 30 calendar days, then your maximum possible sick leave payment will be 121191 rubles. 90 kopecks, even if you receive a salary greater than this amount.
Payment of sick leave is provided only for those who are officially employed. This type of monetary allowance is considered income, which means that personal income tax is payable in the amount of 13%. To accurately calculate the payment of sick leave, it is necessary to deduct 13%.
Maternity benefits
A woman’s pregnancy is also considered an insured event, where an official disability certificate is issued.
Depending on the type of delivery, maternity leave payments are due.
- If a woman went on maternity leave in 2023, and will give birth only in 2024, maternity leave will cover the periods from 2023 to 2024.
- To calculate the minimum amount for the BIR, the calculation criterion is 632 rubles 61 kopecks for 1 calendar day.
- To calculate the maximum amount for the BIR, they take the criterion of 4039 rubles. 73 kopecks for calculation.
Next, the nature of the pregnancy is taken into account, on the basis of which the required payments are made. Below are the insured pregnancy cases that were established after January 1, 2024.
Type of BIR leave | The minimum payment amount in 2024
1 calendar day is 632.61 rubles |
The maximum payout amount in 2024
1 calendar day 4039 rubles 73 kopecks |
Regular BIR vacation (general case) BIR based on 140 days | 88565 rubles 40 kopecks | 565562 rubles 20 kopecks |
For complicated childbirth. BIR based on 156 calendar days | 98687 rubles 16 kopecks | 630197 rubles 88 kopecks |
For multiple pregnancies, the calculation of the BIR is set at 194 days | 122726 rubles. 34 kopecks | 783707 rubles. 62 kopecks |
A woman who goes on maternity leave receives exactly the same disability certificate as someone who is sick on general grounds. The disability certificate indicates the cause of the disease – BIR. However, the one who is ill on general grounds pays personal income tax in the amount of 13%, the woman does not pay taxes on the insured event of the BIR.
Features of mathematics for calculating sick leave
To calculate sick leave, a period of 730 days is taken, and from this it turns out that the minimum amount of 1 calendar day will be 632 rubles 61, but this rule does not always work in calculations.
The minimum wage= 19242 rubles is set for each calendar month of the year, regardless of the number of days.
- February 2024. There are 29 calendar days in a month. The minimum amount of sick leave is 663 rubles. 52 kopecks.
- January, March, May, July, August, October, December. There are 31 days in these months. The minimum amount of sick leave is 620 rubles. 71 kopecks.
- April, June, September, November. In these months, for 30 calendar days, the minimum amount of sick leave will be equal to 641 rubles. 40 kopecks.
Thus, for a specific billing month, your total minimum wage will be determined. For general cases, the calculation is based on the calculation of 730 calendar days, as for example, for BIR.
In 2024, in addition to increasing the minimum wage, new amounts of payments are expected in the following cases:
- maternal (family) capital;
- monthly allowance for child care up to 1.5 years old;
- allowance for children aged 0 to 17 years inclusive;
- burial allowance;
- one-time allowance at the birth of a child.
Recall that the minimum wage in 2024 will be increased by 18.5%, while other social benefits and allowances on average by 7.5%. Some types of payments will be changed from January 1, while others have a different month – February, and even April, August or October.
Useful figures for 2024
Maximum benefits in 2024:
- for temporary disability – 4,039.73 rubles per day ((1 917 000 + 1 032 000 rub)/730 days);
- maternity leave – 565 562.20 RUB. (4,039.73 rubles x 140 days);
- child care services – 49,123.12 rubles per month (4,039.73 rubles/day x 30.4 days x 40%).