Who pays sick leave? Sick leave for individual entrepreneurs - calculation of sick leave for individual entrepreneurs in the Social Insurance Fund

According to data from the Unified Register of Small and Medium Enterprises, the number individual entrepreneurs(abbreviated as IP) in Russia is almost 3 million people. Who pays sick leave to an individual entrepreneur, how this procedure is regulated at the legislative level, what documents are needed to obtain rights to payments– you will find answers to all questions in this review.

Peculiarities of recognizing an individual entrepreneur as temporarily disabled

Regardless of whether someone works for an individual entrepreneur or he conducts his activities independently, a businessman must mandatory transfer funds to Pension Fund of the Russian Federation And FFOMS(Federal Compulsory Medical Insurance Fund). Contributions to the Social Insurance Fund (FSS) if an entrepreneur works alone are not mandatory.

In this case (ignoring contributions), who will pay for sick leave if the individual entrepreneur gets sick? Only FSS, but with condition of registration entrepreneur as policyholder in the Fund. It turns out to be a vicious circle. Therefore, if he does not take care of insurance for the period of incapacity due to illness or, if the individual entrepreneur is a woman, for the duration of pregnancy in advance, then benefits in such situations will not be accrued.

What information and documents must be submitted to the FSS

In order not to incur losses due to sudden disability, individual entrepreneurs are recommended to insure themselves with the Social Insurance Fund from the very beginning of their activities. For this, according to Order of the Ministry of Labor of the Russian Federation of February 25, 2014 No. 108n, the following list of documents is required:

1. Completed application form on entering into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity (a sample questionnaire can be found directly in the text of the Order).
2. Original or certified copy of the document, identification document.
3. A copy of the certificate of state registration of a person as individual entrepreneur(otherwise - OGRNIP).
4. A copy of the certificate of registration with tax authority(TIN).
5. Extract from the Unified State Register of Individual Entrepreneurs.

After the future contribution payer has submitted all of the above documents to the regional branch of the Social Insurance Fund, Fund employees are required to register him within up to 5 working days. After which the individual entrepreneur already contributes to the FSS insurance payments and includes them in its financial statements.

The report itself is filled out according to the approved form 4-FSS. The necessary information can be entered on official website Fund in electronic version. Payments have 4 reporting periods, and information must be submitted by the 15th of the new period that begins. Payments to the Social Insurance Fund are made before the end of the current year (i.e. until December 31). Otherwise, the entrepreneur will be deprived of the right to receive benefits.

One of the important innovations in the activities of the Fund is the fact that now, if there is consent of the policyholder in writing, from the beginning of July 2017, can issue sick leave for individual entrepreneurs without employees in the form of electronic document. To do this, the medical institution and the entrepreneur must register in the information exchange system.

The virtual certificate of incapacity for work is certified electronically hospital seal And signature the attending physician or specialist (depending on the specifics of the IP disease). Electronic and paper “sick leave” are alternatives to each other and are recognized by the Social Insurance Fund as equally significant documents.

All the nuances of regulating social insurance are spelled out in Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.”

How to receive temporary disability benefits for individual entrepreneurs

According to paragraph 1 of Art. 5 Federal Law No. 255, sick leave is issued in the following situations:

1. loss of ability to work due to diseases or injuries, including in connection with an operation for artificial termination of pregnancy or in vitro fertilization (hereinafter referred to as illness or injury);
2. the need to implement nursing family member;
3. quarantine the insured person, as well as the quarantine of a child under 7 years of age attending a preschool educational organization, or another family member recognized as legally incompetent in accordance with the established procedure;
4. implementation prosthetics for medical reasons in an inpatient specialized institution;
5. follow-up treatment in accordance with the established procedure in sanatorium and resort organizations located on the territory of the Russian Federation, immediately after the provision of medical care in an inpatient setting.

A visit to a clinic or a private medical organization for an individual entrepreneur is absolutely no different, as if the hospital was visited by an ordinary employee working in a certain company under an employment contract. The attending doctor also diagnoses the entrepreneur’s disease and determines the necessary types of therapy for recovery. And then issues a certificate, confirming the temporary disability of the person who applied to him.

Information about how sick leave is paid for as an individual entrepreneur, and what is needed for this, does not contain any extraordinary information. Everything is extremely simple - to obtain insurance payments from the Social Insurance Fund the applicant for monetary compensation will have to provide the following to the Fund documentation:

1. Sick leave from a medical institution that has state permission to issue certificates of incapacity for work.
2. Statement, drawn up in free form, which contains a request to transfer the insurance payment to the current bank account of the individual entrepreneur.
3. Copies of receipts, which indicates the timeliness of making insurance contributions to the Fund.

When it is the entrepreneur’s turn to fill out the form for temporary disability, he needs to adhere to certain rules:

• The form must be filled out exclusively with a black gel pen;
• You cannot enter information on the sick leave sheet in words: all letters must be capitalized and written in printed form;
• the form is divided into cells, and when filling it out, the entrepreneur must not make blots in the margins or go beyond the designated cells;
• you must be extremely careful, since it is prohibited to correct the text written on the sick leave.

You can apply to the Social Insurance Fund for sick leave payment within six months after receiving the appropriate certificate from the clinic. However, this period may be extended if the policyholder has valid reasons. To them Order of the Ministry of Social Development of January 31, 2007 No. 74 refers:

1. Force majeure, that is, extraordinary, unpreventable circumstances (earthquake, hurricane, flood, fire, etc.).
2. Long-term temporary disability of the insured person due to illness or injury lasting more than six months.
3. Moving to a place of residence in another locality, change of location.
4. Forced absenteeism due to illegal dismissal or suspension from work.
5. Damage to health or death of a close relative.
6. Other reasons recognized as valid in court when insured persons apply to court.

Transfer of funds to the individual entrepreneur's current account is carried out within 10 days after submitting an application to the Fund.

Amount of compensation during sick leave

The amount of insurance contributions to the Social Insurance Fund for voluntary medical insurance for individual entrepreneurs is determined not by the level of its profit, but existing minimum wage. Moreover, since the minimum allowable amount is paid, the benefit in such cases for temporary disability ultimately turns out to be too modest.

The amount of compensation varies depending on length of service work activity of the entrepreneur:

• Beginning individual entrepreneurs who have been working for no more than 5 years receive 60% allowance;
• businessmen operating for 5-8 years can count on 80% insurance payment;
• Individual entrepreneurs with experience, officially working for over 8 years, have the right to receive 100% compensation.

Until the beginning of July 2017, the minimum wage was RUB 7,500. across Russia. From July 1, the figure increased by 300 rubles. and amounts to RUB 7,800. Based on these values, you can calculate the amount of compensation due for temporary disability of an individual entrepreneur.

Calculation formula sick pay to an entrepreneur is as follows: (minimum wage × 24 / 730) × Sick leave period × Experience coefficient.

Calculation example:

The individual entrepreneur has been running his business for 2 years. During the period from July 3 to July 16, 2017 (i.e. 14 days), he was temporarily disabled due to illness. Then: (7,800 × 24 / 730) × 14 × 0.6 ≈ 2154.08 rub.

It should be noted that the minimum wage indicator for the constituent entities of the Russian Federation may differ from the all-Russian one. Therefore, before starting calculations, you need to inquire about the established minimum wage in a particular region.

How much per year do you need to pay to the Social Insurance Fund? Insurance fee determined by the formula given in Federal Law No. 255: Cost of insurance for 1 year = minimum wage × Insurance tariff × 12 months.

According to Art. 58.2 of the 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”, the insurance tariff for the period from 2012 to 2019 for the Social Insurance Fund is equal to 2,9% .

Considering the fact that by the beginning of 2017 the minimum wage in the Russian Federation was RUB 7,500., then the individual entrepreneur will have to deposit the following amount of money into the Social Insurance Fund: 7,500 × 0.029 × 12 = 2,610 rubles.

Therefore, to recoup his own contributions, an entrepreneur can go on sick leave for a total of 3 weeks annually.

If the individual entrepreneur does not want to pay for insurance next year or simply forgets to do so, then the Fund will remove the entrepreneur from its register without unnecessary complaints. Since this type of insurance is voluntary, then no penalties will be applied to anyone.

Many entrepreneurs are in no hurry to enter into an agreement with the Social Insurance Fund because they do not see tangible benefits from issuing sick leave. It is easier for them to allow themselves time for treatment at their own expense.

How realistic is it to get sick leave for an individual entrepreneur? After all, every person can experience cases of temporary disability, regardless of whether he is an employee of a government or commercial institution or an individual entrepreneur.

What is the best thing to do to insure yourself against all possible risks? After all, sometimes a person can end up in the hospital for quite a long time, and then the work of an individual enterprise, especially a small one, can be suspended. At the same time, depending on the type of activity and in the absence of employees, an individual entrepreneur may not receive any income. In this case, the money paid by the Social Insurance Fund (SIF) in the form of sick leave can be a real help.

Does an individual entrepreneur have the right to pay for sick leave?

Every enterprise or institution must pay insurance contributions to the Social Insurance Fund for each employee. An individual entrepreneur is also obliged to do this for each of his employees, subject to their official employment.

Since a sole proprietor cannot employ himself, he does not receive a salary. At the same time, he only receives income from his activities and does not need to make regular contributions to himself. That is why he is not an insured person, as a result of which the payment of sick leave for individual entrepreneurs will not be carried out by the Social Insurance Fund of the Russian Federation.

Moreover, if an individual entrepreneur is also officially employed, his employer pays contributions to the Social Insurance Fund. In this case, he has the right to payment of sick leave. In this case, the amount of disability benefits will be calculated based on the insurance period and wages for the last 2 years of official work. Income from business activities will not be taken into account.

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What needs to be done to ensure that sick leave is paid?

Sick leave for an individual entrepreneur without employees is possible only if he signs a voluntary insurance agreement with the Social Insurance Fund.

In order to conclude an agreement, he must provide the following documents:

• statement;
• a copy of pages 1 and 2 of the passport;
• a copy of the certificate of registration with the tax office;
• a copy of an extract from the Unified State Register of Individual Entrepreneurs.

If you submit documents in person, this is quite enough, but you must have the originals with you. In this case, the FSS employee will certify all copies on the spot. When sending documents by registered mail, copies must first be certified by a notary. As a rule, within 5 days you can receive notification of registration as an insured.

The insurance premium can be paid in one lump sum or divided into parts. This is decided depending on the preferences of the individual entrepreneur. It is necessary to pay the fee before December 31 of the current year, because the contract will come into force on January 1 of the next year.

If you have not paid the full annual insurance premium by December 31, the contract is automatically considered terminated and even if an insured event occurs, temporary disability benefits will not be paid.

Sick leave for individual entrepreneurs will be paid only if temporary disability occurs after a year of regular contributions to the Social Insurance Fund. The contribution amount depends on the minimum wage and tariffs, so it may change slightly every year.

In addition to additional voluntary insurance contributions to the Social Insurance Fund, an individual entrepreneur will have to submit a quarterly report in Form 4-FSS. This reporting form consists of 2 parts. In the first, you must provide details of all fees you have paid. The second part should display information about the benefits received. The report must be submitted no later than the 15th day of the month following the reporting quarter. It is advisable to have copies of payment documents with you.

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What amount of temporary disability benefits can an individual entrepreneur expect?

Sick leave is paid according to a special formula, which is based on the minimum wage in the country (minimum wage) and the total length of insurance. If your insurance experience is less than 5 years, the calculation of the amount of your sick leave will be based on 60% of the minimum wage, with an experience of 5 to 8 years - 80%. And only if you have more than 8 years of insurance experience, you will receive the maximum possible amount of benefits, because this takes into account 100% of the minimum wage.

The insurance period includes the period of official employment in any organization or enterprise, as well as the entire time when you paid insurance premiums voluntarily under an agreement with the Social Insurance Fund, as an individual entrepreneur.

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Procedure for receiving payment for sick leave

If an insured event occurs, you must definitely go to a medical institution at your place of residence, where the doctor will issue you a certificate of incapacity for work. If hospitalization is necessary, this document will be given to you at the hospital upon discharge.

To receive the payment, you must provide the following documents to the Social Insurance Fund:

• a free-form application with a request to pay for sick leave to the provided account;
• sick leave;
• copies of payment documents that indicate timely and complete payment of all contributions to the Social Insurance Fund.

Recently, fewer and fewer individual entrepreneurs are turning to the Social Insurance Fund to conclude a voluntary insurance agreement.

This is due to the fact that the minimum wage in the country is taken into account, and not the amount of income of an individual entrepreneur.

Thus, the amount of temporary disability benefits will be very small, and many simply do not want to waste time on completing additional documentation and having to submit a new reporting form.

The age, relationship and name of the family member who needs care is indicated. In the “age” line, the number of full years is entered in the first two cells, and the number of full months in the second. If the child is less than a year old, then only the second two are filled out. Then the relationship code. If there are more than two sick children, then two certificates of incapacity for work are issued. They differ only in the data of those children whom the parent is caring for. 5. Fill out information about the patient: - Full name, date of birth and gender Be sure to check that the date of birth and gender are spelled correctly. Instead of the date of birth, they can indicate the date of onset of disability - TIN and SNILS. They will help to establish the patient’s identity - the cause of disability indicated by the code. The code values ​​​​are on the reverse side of the sheet - the type of place of work (main or part-time) Data is entered from the patient’s words.

How to fill out a sick leave certificate

The only caveat may be that the minimum wage can be increased before going on maternity leave, then the woman will receive benefits based on the size of the new indicator. How to apply? In order to receive sick leave, an individual entrepreneur must contact a medical institution to document the presence of the disease:

• the first application will be considered the date of opening of the certificate of temporary incapacity for work;
• when closing the document, the full name of the entrepreneur is indicated in the “employer” section;
• the second part of the document is filled out by the businessman himself, if he does not have an accountant.

The document must also bear the signature of the individual entrepreneur. After this, the citizen can apply to the social insurance fund to receive benefits.

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general information

• Basic filling rules
• The procedure for filling out sick leave by a medical institution
• What to pay attention to
• The procedure for filling out sick leave by an employer
• What to pay attention to
• Additional Tips
• Common mistakes in sick leave
• Changes in 2018

Incorrectly filled out sick leave certificates may not be accepted by the Social Insurance Fund. The consequences of this can be very different: the employer either pays temporary disability benefits on his own and then sues the Social Insurance Fund, or does not pay benefits at all, and then the employee sues him. General information In 2011, a unified disability form was officially adopted, which is valid throughout the Russian Federation.

Sick leave for individual entrepreneurs in 2018

So, if the employer does not have a special program for entering data into the form, then he can fill it out by hand. Even if the medical institution filled out its part using a PC. The employer has the right to independently make corrections to the form if it discovers errors before submitting the document to the Social Insurance Fund.

However, special rules apply to changes made. If they are violated, the Social Insurance Fund has the right to refuse to pay temporary disability benefits to an employee of the organization. The employer is required to complete the document within 10 working days after receiving it from the employee.


At the same time, the legislation does not oblige the transfer of a certificate of temporary loss of ability to work to the Social Insurance Fund. If an organization pays sick leave for an employee on its own, then this remains its right.

Registration of sick leave for individual entrepreneurs

This can only be done with a personal visit to a doctor who specializes in the patient’s insurance case. The procedure for contacting a sick businessman is no different from the procedure for receiving a document for full-time employees. The opening of the sheet will be the day on which the citizen sought medical help.


Important

Sick leave can also be extended in certain cases, after which it must be closed. The final preparation of the sheet will be done by the businessman himself, if he does not have an accountant on his staff. Additional information A citizen engaged in entrepreneurial activity can receive the required sick leave benefits upon application to the territorial office of the fund.


To do this, the individual entrepreneur will have to confirm his identity, write a statement and provide a properly executed certificate of incapacity for work.

Sick leave for an individual entrepreneur

Home/Sick leave/For individual entrepreneurs Labor legislation also applies to individual entrepreneurs. Individuals who work for themselves have the right to accept sick leave for registration and payment after registration with the social insurance fund. Attention The entrepreneur submits information about himself as a citizen, and not about the organizer of a business. Registration with the social insurance fund is based on a voluntary basis, since regardless of state registration, businessmen are required to pay the deduction rate established for the current year. Do individual entrepreneurs need sick leave? The start of recording personalized information is usually caused by tax optimization. In particular, most of the funds to pay for long-term sick leave for individual entrepreneurs can be financed from the social insurance fund.

An example of filling out a sick leave certificate by an employer

Questions regarding sick leave for an individual entrepreneur Question No. 1. An individual entrepreneur, while conducting his business, simultaneously works part-time. He is registered with the Social Insurance Fund on a voluntary basis. How can he get sick leave? Answer: If an individual entrepreneur voluntarily insured himself, paid payment on time for the previous year and officially works for at least two calendar years under an employment agreement, then he has the right to payments in two places at once.

Question No. 2. In what situations does an employee working for an individual entrepreneur receive sick leave based on the “minimum wage”? Answer: For employees of an individual entrepreneur, the minimum wage is taken as the average earnings: when the insurance period is less than six months; when his average wage is lower than the minimum; when he did not provide a salary certificate from his previous job. Question No. 3.

Sample of filling out a certificate of incapacity for work by an employer

According to the same Law 255 of 2006, businessmen have the right to count on receiving the following types of benefits:

• For temporary disability;
• Monthly payment for child care;
• In connection with pregnancy and childbirth;
• For burial.

Also, the Law notes the possibility of accruing and receiving social support for individual entrepreneurs. Such payments include benefits for pregnant women who registered early and even birth benefits. Traditionally, the legislator, in relation to childbirth benefits, sets its size at a fixed amount (not depending on the entrepreneur’s earnings).
But for cases of payment for sheets of impressive duration, there are restrictions on the maximum amount.

Instructions for filling out sick leave in 2018. sample filling

Thus, in order to assign payments, it is necessary that the funds “accumulate” for a certain time in the accounts of the government department. That is, payments must be commensurate with previously paid mandatory contributions. Sick leave for individual entrepreneurs under voluntary insurance When going through the list of benefits and payments that are due to citizens engaged in individual business, one cannot fail to mention the provisions of Law of the Russian Federation 81 of 1995. Individual entrepreneurs who independently decided to insure themselves with the state fund will be able to receive appropriate payments for children. Such agreements are voluntary in nature. The validity of such agreements falls under the scope of Government Decree 2009 790.

Sick leave for individual entrepreneurs - calculation of sick leave for individual entrepreneurs in the Social Insurance Fund

The patient himself will also certify the document with his signature. Who pays? Only the social insurance fund is responsible for paying sick leave to an individual entrepreneur, and this is a significant difference between it and an employee. The latter receives part of the benefit from the employer from its reserves.
FSS The FSS, concluding an agreement with an individual entrepreneur who voluntarily registers himself in this organization, undertakes the obligation to pay him benefits for periods of temporary disability. In this case, the citizen transfers a certain amount of money to the fund annually, depending on the type of taxation that he uses. The nuances of payments Payments of benefits to an individual entrepreneur have their own characteristics that must be taken into account at the moment when you decide to register with the Social Insurance Fund.

Necessary documents In order to receive sick leave benefits, you must contact the Social Insurance Fund with a package of documents. Sick leave for individual entrepreneurs requires the provision of the following documents:

• identification document;
• sheet of temporary incapacity for work;
• application to the FSS

Rules for filling out Rules for filling out temporary disability sheets are the same for both employees and individual entrepreneurs:

• a special form is used, which is filled out with a black pen;
• all letters must be printed and capitalized, or the document can be filled out on a computer;
• the only difference will be the coincidence of the full name of the person receiving the document and the “place of work” entry.

A sample of filling out a sick leave form is here. The second part of the document will be filled out by the individual entrepreneur himself or his accountant.

Sick leave for an individual entrepreneur

Attention

There is an official procedure for issuing a certificate of incapacity for work: Examination and examination by a doctor Where the basis for issuing a sick leave is confirmed. Based on the results of diagnosis and examination, the doctor issues a sick leave. The start date of which is the date of application to the hospital. The period for which the document is issued is determined by specific parameters. The maximum period is 30 days. After the initial examination, a sheet is issued for no more than 10 days, after which the period can be extended upon a second visit. In addition, a special medical commission can extend the certificate for up to 12 months if a person has a serious illness or injury that requires long-term treatment and restoration of ability to work.

In 2018, the calculation scheme for the amount remains the same; sick leave payments are not fixed.

How can an individual entrepreneur pay sick leave to an employee?

Important

If a part-time employee has not worked anywhere for the last 2 years, temporary disability benefits can be paid to him based on the minimum wage and the duration of the insurance period. The procedure for calculating average earnings As mentioned above, the average daily earnings consists of the amount of income received by the employee in the 2 years preceding the year of application for benefits. In other words, in 2018 the income base is taken from 2016 and 2017.

All income received from all employers is counted. The condition is that the contractual relationship must be of an official nature and all employers transfer insurance contributions from the employees’ wages to the Social Insurance Fund of the Russian Federation (since 2017, contributions are transferred to the Federal Tax Service of the Russian Federation). There are situations when during the specified period the employee does not have an income base.
For example, the employee was on leave for employment or childcare.

Sick leave for individual entrepreneurs in 2018

Home/Sick leave/For individual entrepreneurs Labor legislation also applies to individual entrepreneurs. Individuals who work for themselves have the right to accept sick leave for registration and payment after registration with the social insurance fund. Attention The entrepreneur submits information about himself as a citizen, and not about the organizer of a business.

Registration with the social insurance fund is based on a voluntary basis, since regardless of state registration, businessmen are required to pay the deduction rate established for the current year. Do individual entrepreneurs need sick leave? The start of recording personalized information is usually caused by tax optimization. In particular, most of the funds to pay for long-term sick leave for individual entrepreneurs can be financed from the social insurance fund.

Registration of sick leave for individual entrepreneurs

Federal Law of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity”, taking into account all changes and additions (the latest changes were made by No. 86-FZ of May 1, 2017). To pay for temporary disability certificate, the employee must experience one of the following insured events:

1. illness or injury of the employee himself;
2. caring for a family member who is sick;
3. quarantine of an employee, his child under 7 years of age or an incapacitated relative;
4. prosthetics, the basis for which is medical indications;
5. follow-up treatment in a sanatorium immediately after inpatient medical care.

A mandatory requirement for all of the above situations is the insurance of the employee by his employer by transferring insurance contributions to the Federal Social Insurance Fund of the Russian Federation (and from 2017 to the Federal Tax Service) in the amounts established by law.

Sick leave for individual entrepreneurs: how it is calculated and paid

• passport (photocopies of the first two pages);
• TIN;
• OGRNIP;
• extract from the Unified State Register of Individual Entrepreneurs.

You can transfer papers to the Social Insurance Fund in person; then, in addition to copies, you must take with you the originals of all documents. Or by mail, in which case the copies sent will have to be first certified by a notary. Step 2: Receive notification. It should arrive within a few days, on average 5 working days.
Step 3. Pay insurance premiums. This must be done before the last working day of the current calendar year. Otherwise (if the full amount has not been paid by the end of December), the voluntary insurance contract will be cancelled. Even if the application was submitted in the middle of the year, you will have to pay for the entire 12 months from January to December. If all contributions are made correctly, the agreement will come into force on January 1 of the following year.

Is an individual entrepreneur obligated to pay sick leave to employees?

• Average earnings
• Existing restrictions on sick leave payment
• Deadlines for payment of sick leave

In 2018, no major changes are expected in the calculation of sick leave. A certificate of temporary incapacity for work does not have a fixed meaning; it depends, first of all, on length of service and earnings.

• If the work experience is 8 years or more, a benefit is paid in the amount of 100% of wages
• From 5 to 8 years – 80%
• Less than 5 years - 60%

• determine the average earnings for the billing period
• calculate average daily earnings
• calculate the amount of daily allowance
• set the amount of benefits to be paid

If the average earnings for each year exceed the required limit (755 thousand).
Hello! In this article we will talk about sick leave for an individual entrepreneur. Today you will learn:

1. When an individual entrepreneur can claim sick leave benefits, who pays for it;
2. How to draw up an agreement with the Social Insurance Fund on voluntary insurance contributions.

• Is sick leave paid for individual entrepreneurs?
• How to draw up an agreement with the Social Insurance Fund
• How to get sick leave
• Sick leave calculation
• When an individual entrepreneur is an employee
• Sick leave for pregnancy and childbirth
• Do I need sick leave?

Is sick leave paid to an individual entrepreneur? An individual entrepreneur pays insurance premiums to the Social Insurance Fund only for employees, and when they are not there, the individual entrepreneur does not interact with the Fund and is not considered an insured person.
A former employee may qualify for such sick leave if he fulfills a number of requirements specified in Article 7, paragraph 2 of Federal Law No. 255-FZ.

• Sick leave calculator

Payment of sick leave to a permanent employee and external part-time worker The general procedure for calculating sick leave is as follows:

1. The employee’s total income base for the last 2 calendar years is taken, for which insurance premiums are calculated;
2. The received amount is divided into 730 (seven hundred and thirty) days;
3. The calculated value is the average daily earnings;
4. Next, the percentage of payment is determined based on the length of the employee’s insurance period:

• Insurance experience of 8 or more years – 100%;
• From 5 to 8 years – 80%;
• From 3 to 5 years – 60%;
• Less than 6 months

At what expense is sick leave paid to an employee working for an individual entrepreneur?

Info

To do this, the entrepreneur has ten days from the date of concluding an employment contract with former applicants. For your information, issues regarding accruals and payments for sick leave for individual entrepreneurs are regulated by the provisions of Federal Law 255, published in 2006. When is an individual entrepreneur entitled to sick leave? Any businessman operating as an individual entrepreneur has the right to issue sick leave.

The organization column will indicate the name of the individual entrepreneur who sought medical help. The document will be issued on the day the appropriate treatment is prescribed and reflected in a unified electronic database. Subsequently, in order to report to the social insurance fund, the businessman will have to complete the document with his own details.

Many women entrepreneurs often use the opportunity to receive payments from the state fund.

Legal assistance!

Moscow and region

St. Petersburg and region.

Federal number

Employees of any enterprise know: when an illness occurs, they need to go to the clinic and get sick leave. By providing this document to the manager, they will be able to stay for treatment at home or in a hospital, receiving a cash benefit.

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The question arises about what to do for individual entrepreneurs who may also be unable to work?

Who is entitled to benefits?

Cash compensation for the period of illness is due to an entrepreneur (without hired workers) only if he voluntarily entered into a relationship with the social insurance fund (FSS).

Current legislation allows such a transaction. If a businessman has entered into an employment contract with an employee, then he is obliged to register with the organization in question.

Individual entrepreneurs have the right to receive monetary compensation only when officially employed.

A business owner has the same financial responsibilities as an enterprise:

• transfer of funds to the Pension Fund;
• payment for FSS services.

Sick leave benefits are available to citizens of Belarus, Armenia and Kazakhstan if they work in the Russian Federation.

Their residence status (permanent or temporary) does not matter.

Legislative aspects

The Labor Code of the Russian Federation informs that payment of sick leave is due to all participants in the social insurance system.

IN The doctor is obliged to issue this document to a citizen with obvious signs of illness.

An individual entrepreneur cannot require an employee to appear during sick leave.

He is also obliged to pay the benefit if there is no doubt.

How to apply and how to receive?

To obtain the right to sick pay (becoming an insured person), you should contact the Social Insurance Fund at your place of residence in advance.

If it is necessary to obtain insurance for 2019, the individual entrepreneur must submit an application no later than December 31, 2019. The agreement comes into force on January 1.

Concluding a transaction with the Social Insurance Fund is carried out in several stages:

• Collect a package of necessary documents.
• Write an application to the territorial office with certificates attached.
• Receive a notification (arrives within a few days).

To conclude an agreement with the Social Insurance Fund, an individual entrepreneur must prepare:

• photocopy of passport (1 and 2 pages);
• certificate of state registration (OGRN);
• certificate from the Unified State Register of Individual Entrepreneurs;
• certificate of assignment of individual entrepreneur status.

After the conclusion of the contract, a new obligation arises - to submit reports to the Social Insurance Fund.

The individual entrepreneur must do this quarterly using Form 4-FSS, reflecting the amount of accrued and paid contributions.

The document must be submitted no later than the 15th day of the first month following the reporting month.

New form 4-fss (for 2019):

For voluntary insurance in the Social Insurance Fund, contributions are paid in a fixed amount, taking into account the minimum wage and tariffs.

To receive benefits, an entrepreneur needs:

• Contact a doctor at the clinic to obtain a certificate confirming your incapacitated health condition.
• Draw up a free-form application with a request to pay the certificate of incapacity for work to the provided bank account.
• Attach duplicate receipts confirming payment of insurance premiums.
• Submit the listed documents to the FSS.

Sample application from an entrepreneur to the Social Insurance Fund:

Payment nuances

The amount of sick leave payment depends on the total insurance length of the entrepreneur:

These values ​​include all periods when the entrepreneur was insured by the Social Insurance Fund:

• work under an employment contract;
• municipal or public service;
• other reasons for making insurance contributions.

Receipt of benefits may differ for an employed entrepreneur.

Let's look at how sick leave is paid in three different situations:

• An entrepreneur works part-time for two calendar years and at the same time conducts independent activities. Before the insured event occurred, he voluntarily paid contributions to the Social Insurance Fund. In this situation, an individual entrepreneur can receive sick leave benefits from two places at once.
• Until the insured event occurred, the businessman had his own business and at the same time carried out work in the organization. He was not registered as a voluntary policyholder with the Social Insurance Fund. In this case, compensation is paid from the last employer.
• At the time of the insured event, the individual entrepreneur was registered with the Social Insurance Fund and collaborated with different employers. He had faithfully paid all required dues for the previous 2 years. In this situation, a person has the right to choose where to receive benefits.

Sample of a completed sick leave certificate for an individual entrepreneur:

How is sick pay calculated for individual entrepreneurs?

The calculation of sick leave for individual entrepreneurs who have voluntarily entered into an agreement with the Social Insurance Fund is determined based on the minimum wage (from January 2019 it is 5965 rubles) using the following formula:

Amount of compensation = (minimum wage*24 months/730)*% of insurance period*Number of days)

Example:

Entrepreneur F.I. Kryukov received sick leave at the beginning of April 2019 for 12 days. He paid all his contributions to the Social Insurance Fund last year. The insurance period is 4 years.

The amount of sick leave for individual entrepreneurs will be:

Cash benefit = ((5965 x 24)/730)*12*0.6=1411.2 rub.

If an entrepreneur has employees, insurance payments for them are determined according to the same scheme.

The last two years are taken into account for the calculation period and the following are taken into account:

• average salary per day;
• maximum amount earned per day;
• basic income for 2 years;
• insurance experience.

However, for employees, the certificate of incapacity for work is calculated on the basis of the minimum wage only if the patient’s work experience is less than 6 months and the salary is below the minimum level.

In other cases, the accountant focuses on the average daily earnings for a certain year.

Maternity payments for individual entrepreneurs

According to the law, to receive pregnancy benefits, a woman must register with the Social Insurance Fund and systematically pay a certain contribution.

When registering with a medical consultation before the 12-week period, the expectant mother will receive an additional benefit.

An individual entrepreneur who is on maternity leave and has made full payment under the contract with the Social Insurance Fund receives:

• monetary compensation for pregnancy and childbirth - 27,455 rubles. for 140 days of leave, in case of the birth of twins or complications, the days of leave and benefits increase;
• a one-time payment for registration at the antenatal clinic in the amount of 544 rubles.

If maternity leave began in the same year in which the woman entered into an agreement with the Social Insurance Fund, funds should continue to be contributed.

In the new year, you need to submit an application for payment of benefits no later than 6 months after the end of the sick leave period for maternity leave - this is what the legislation of the Russian Federation recommends.

Maternity leave is a temporary suspension of business activity.

A businesswoman should contact the inspectorate for clarification on paying taxes.

Typically, no contributions are required during this period.

Features of filling out the document

An individual entrepreneur needs to know some of the nuances of filling out a certificate of incapacity for work in 2019.

The Social Insurance Fund may refuse to issue a hospital benefit if a document was provided in violation of the rules or.

Basic rules for filling out the document:

• Entries are not allowed to go beyond the cells or come into contact with the borders.
• The information is carefully filled out in printed capital letters in Russian.
• Font color – black.
• When filling, you should use a capillary, fountain or gel pen. Printing is permitted.
• The use of ballpoint pens is prohibited.
• Corrections are not allowed.
• If any inaccuracies are found, you should consult your doctor again and take it again.