25.08.2019

• employment under employment contracts;
• time of state, municipal service;
• other periods when a person was subject to compulsory social insurance.

What periods are not included?

Days for which contributions to the Social Insurance Fund are not paid for the employee are excluded from the length of service. These include:

1. training, including primary, secondary, higher, postgraduate, residency and internship;
2. being registered with the employment center as an unemployed person;
3. work under civil contracts.

Also, you cannot add additional days of work to your length of service.

Matching work time is counted only once in the insurance period.

How to calculate - step by step instructions

It is important to keep a correct calculation of the insurance period, since a banal calculation in days can lead to the recalculation of the amount of sick leave by the social insurance fund.

It will not be possible to withhold the paid funds from the employee; such actions are prohibited by clause 4 of Art. 15 Federal Law No. 255 as amended on 03/07/2018.

The insurance period is calculated on the day of the onset of temporary disability, based on the work book and other supporting documents.

It is necessary to determine the length of service for calculating benefits on a certificate of incapacity for work on the day preceding the start of sick leave. The counting order is determined by Ch. 3 rules for calculating insurance experience.

The step-by-step algorithm of actions is as follows:

1. A work record book and other documents indicating the person’s work experience are taken and submitted to the HR department. They determine the full insurance periods: years and months. The number of days in partial months is also counted. If there are overlapping periods, they are not taken into account.
2. The following are summed up separately: years, months and days in partial months.
3. Months and years are rounded: 30 days are equal to a whole month, 12 months are a full year.
4. The obtained indicators are summed up and the insurance period is obtained.

Important! If an employee brings a document confirming the length of service that is not reflected in the work book after payment of benefits, it will have to be recalculated. However, no more than six months should pass from the date of accrual.

Most companies have long been using special programs to calculate salaries and benefits, including sick leave. Therefore, there is no need to calculate the insurance parameter each time a payment is calculated for a certificate of incapacity for work.

It is enough to do this once when a person starts working and enter the data into the database. The program will carry out the current calculation automatically, taking into account the previously entered data.

An example of calculating insurance time in 2019

Let us look at specific examples of how calculations are made for calculating disability benefits by employers.

Example 1

Initial data:

The work book of Semenov A.K. indicates the following periods of work:

• 08/07/2002 – 11/30. 2002: SMP LLC;
• 02/06/2003 – 12/06/2003: Weaving factory;
• 12/09/2003 – 05/12/2004: Stork LLC;
• 01/10/2009 – 05/08/2009: IP Selivanov A. A.;
• 05/12/2009 – 07/31/2009: IP Ivanov Yu. K.;
• 01.08.2009 – 31.08.2013: Arkada LLC;
• 09/06/2013 – 01/25/2019: PJSC KB "Vostochny".

The calculation is made according to a certain algorithm:

The periods are distinguished by points:

• 3 months and 25 days;
• 9 months, 23 days and 6 days;
• 4 months, 23 days and 12 days;
• 3 months, 22 days and 8 days;
• 2 months, 20 days;
• 4 years and 1 month;
• 5 years, 3 months, 25 days and 25 days.

All years, months and days are added up:

9 years, 25 months and 189 days.

They are rounded up to obtain the total length of service for calculating sick leave benefits:

9 years + 2 years and 1 month + 6 months and 9 days = 11 years, 7 months and 9 days.

Based on the law, for such a duration, Semenov A. K will receive sick leave benefits in the amount of 100% of average earnings for the two years preceding the year the document was issued.

Example 2, if there is military service

Initial data:

Yu. N. Simonov’s work book contains the following data:

• 02/01/2018 to 11/30/2018: IP Grigoryan A. A.;
• 12/01/2018 – 12/31/2018: NGO “Vympel”.

There is no more information in the work book. However, the employee provided the employer with documents indicating that from 01.02. From 2017 to December 31, 2017, he was an individual entrepreneur and paid social insurance contributions for himself.

Yu. N. Simonov also provided documents stating that for 1 year in 2016, he served in the army.

The calculation of the insurance period will then be as follows:

We highlight periods of work:

• 10 months - at the first place of employment,
• 1 month - at a second job;
• 11 months – as an individual entrepreneur;
• 1 year - army.
• Add up the resulting numbers:

1 year and 22 months.

Rounding up, it turns out: 2 years and 10 months.

With such length of service, Yu. N. Simonov has the right to count on a benefit in the amount of 60% of the amount of average earnings two years before going on sick leave.

Example No. 3

According to the work book, Kozlov A.P. worked like this:

• 03/01/2016 – 10/31/2016: Unit LLC;
• 01.11.2016 – 31.10.2017: IP Sukhov O.L.;
• 06/01/2017 – 10/31/2017: part-time at the LLC “Unit” enterprise.

Calculation:

We define periods:

• 8 months;
• 12 months
• We do not take part-time work into account, since it coincides with the time of work at the main place of work.

We calculate the insurance period: 20 months.

What length of service is taken into account when calculating sick leave in 2020?

A common situation: an employee fell ill, and upon returning to work he brought it to the employer for registration. The HR officer’s task is to correctly fill out the relevant section of the document, and for this it is necessary to calculate the length of service that gives the employee the right to receive payments.

➤

To ensure that the calculation results do not cause complaints from the Social Insurance Fund, you will have to be especially scrupulous. If the employer includes extra periods in the length of service, sick leave expenses will not be taken into account.

The basic principle is this: the longer the length of service, the higher the amount of benefits due to the employee. But since there are several different types of experience, it is not always possible to avoid confusion. And if in other situations general, continuous or special experience may matter, then in the case of issuing sick leave, only one is taken into account type of experience - insurance . This is the name for the period during which insurance contributions to the budget were paid for the employee.

Sample work book indicating length of service in the organization

What periods are included in the length of service for sick leave in 2020?

As a rule, insurance premiums for an employee are paid by his employer during the entire period of employment (Article 3 of Federal Law No. 165-FZ of July 16, 1999). Therefore, the length of service automatically includes the time spent working under an employment contract.

➤ Read also about how to calculate sick leave

Also, according to current legislation, the following periods are taken into account:

• state civil or municipal service;
• military service under contract or conscription;
• other service specified in law No. 44-68-1 of February 12, 1993;
• activities as a private entrepreneur (notary, lawyer, security guard, detective) until January 1, 200 1. and after January 1, 2003;
• work on a collective farm or production cooperative before January 1, 2001 and after January 1, 2003;
• exercising the powers of a deputy of the Federation Council or State Duma;
• activities as a clergyman:
• activities of the convicted person, subject to the fulfillment of the work schedule (starting from November 1, 2001).

Important: the above periods are included in the calculation of length of service for sick leave only if insurance premiums are paid correctly!

Periods of study at institutes, universities and other educational institutions are not included in the insurance period. When paying sick leave is on the agenda, length of service is calculated without taking into account the time spent on training, although entries about it may be present in the work book. There are no contributions to the Social Insurance Fund for students. A similar rule applies to persons working under a civil contract. Payments accrued under this type of agreement are not subject to compulsory social insurance contributions. To calculate an employee’s insurance length without errors, use the HR System automatic calculator.

Calculator of employee's insurance experience from Sistema Personnel

Calculate length of service online

Important: parental leave is necessarily included in the insurance period, since during maternity leave the employment contract continues to be valid, which means that insurance premiums are also charged. The number of maternity leaves taken into account when calculating is not limited by law.

How are insurance periods confirmed when calculating length of service?

The main document confirming periods of employment was and remains the work book. The beginning of the insurance period is counted from the moment of employment and continues until the date of termination of the employment relationship. Then the employee gets a new job, enters into an employment contract - and a new period begins. In addition, in the absence or inaccuracy of entries in the work book, the presence and duration of work experience is confirmed by:

• certificates from previous places of work or from archival institutions;
• employment contracts and extracts from orders;
• payroll statements and personal accounts;
• military ID cards and certificates issued by military commissariats and military units.

Cheat sheet from System Personnel: types of work experience

Download the full cheat sheet

What if the work book contains work records dated only by year or month without indicating the exact date? A separate rule has been developed for such cases. Its essence is this: if only the year is indicated in the entry, the date is taken as July 1 of the corresponding year, and if the year and month are taken as the 15th day of the corresponding month (clause 27 of the “Rules” dated February 6, 2007).

Important: periods of work under employment contracts before 01/01/1991 in the countries of the former USSR are included in the insurance period in the usual manner and are confirmed by entries in a Soviet-style work book, and additional documents do not need to be requested.

How to calculate the insurance period for sick leave

Every personnel officer should know how to calculate length of service for sick leave in 2019, since this has to be done regularly, and mistakes are unacceptable. Any inaccuracy in calculations can lead to litigation with the Social Insurance Fund. Unfortunately, even an experienced specialist can choose the wrong calculation method or take into account not all periods included in the insurance period for paying sick leave. Meanwhile, in order to accurately determine the total length of service, you need to:

1. Determine the number of complete years and months, as well as the number of days in partial months of all periods included in the length of service for sick leave
2. Separately sum up: a) complete years, b) complete months, c) days in partial months
3. In incomplete periods, round months and days by converting every 12 months into a full year, every 30 days into a full month
4. Add the years and months resulting from rounding to the previously obtained sum of full months and years

Important: the only correct method by which the insurance period for sick leave in 2020 should be calculated is fundamentally different from the method of calculating the total length of service by adding and subtracting dates in the work book. Be careful and don't make mistakes!

Table for determining the amount of sick leave benefits depending on the insurance period and the cause of the employee’s incapacity for work

Download the full version of the table

Example:

Suppose we need to establish the insurance period for the sick leave of an employee who entered his current place of work on March 18, 2016, and who previously worked for the previous employer from September 8, 2014 to March 5, 2016. Sick leave has been open since August 12, 2017. The algorithm of actions will be as follows:

✔ we determine the periods to be included in the insurance period for sick leave (in this case there are two of them - from 09/08/2014 to 03/05/2016 and from 03/18/2016 to 08/11/2017, since the first day of illness is not counted in length of service);

✔ determine the number of full years, months and days in each period - in the first we get 1 year, 5 months and 28 days, in the second 1 year, 4 months and 25 days;

✔ we sum up the insurance periods for both places of work and get 2 years, 9 months and 53 days;

✔ round 53 days to 1 full month and 23 days;

✔ as a result, we get insurance coverage for sick leave lasting 2 years, 10 months and 23 days.

The final result will be used to calculate temporary disability benefits.

➤ Hint from an expert from the magazine “Personnel Business”:

The length of service is determined at the time of the insured event, that is, at the date of onset of the illness. In this case, the first day of illness is no longer taken into account when calculating. The last day taken into account is the day before going on sick leave. In any controversial or unclear situations, you should refer to the “Rules for calculating and confirming insurance experience”, approved by order of the Ministry of Health and Social Development of Russia No. 91 of 02/06/2007.

How to pay sick leave for a foreigner

Employed foreigners permanently or temporarily residing in the Russian Federation, as well as temporarily staying on its territory, have the same right to sick pay as Russian citizens. But only on the condition that the foreigner works under an employment contract, and the employer regularly pays contributions to the Social Insurance Fund for him.

The minimum period during which contributions must be paid for a foreign worker temporarily staying in Russia is six months - only in this case does he become entitled to benefits(Clause 4.1 Article 2 of Federal Law No. 255-FZ of December 29, 2006).

Citizens of states that have signed the Treaty on the EAEU (Eurasian Economic Union) temporarily staying on the territory of the Russian Federation are subject to the same mandatory social insurance standards as Russian citizens. We are talking about citizens of Armenia, Kyrgyzstan, Kazakhstan and the Republic of Belarus. They can receive temporary disability benefits from the first day of work in Russia (letter of the Ministry of Labor of Russia No. 17-3/B-560 dated November 18, 2015). At the same time, work experience in the EAEU countries is counted in the usual manner, as required by Article 4 of the agreement “On cooperation in the field of labor migration” dated April 15, 1994 and Part 2 of Article 1.1 of Federal Law No. 255-FZ.

Conclusion

Thus, determine the insurance period in calendar order based on full months (30 days) and a full year (12 months). At the same time, convert every 30 days in partial months into months, and every 12 months into full years. Determine the insurance period as of the date of the insured event, that is, at the onset of the illness. At the same time, do not include the first day of illness in the length of service.

Everyone understands the importance of work experience, but almost no one thinks about insurance. At a certain point, there is a need to quantify the time frame of the insurance period. When making calculations, you need to operate not only with direct facts, but also take into account secondary nuances. Some events during the working period can significantly affect the determination of the insurance period.

Calculation of the insurance period is necessary mainly when receiving financial social assistance or sick leave payment.

Basically, the calculation is carried out at the moment when a person draws up documents to receive a certain type upon reaching the required age, namely a labor or insurance pension.

Less often, calculations are required at work if a person was temporarily disabled, that is, on sick leave or maternity leave.

In accordance with the case of need, the organization that will deal with the manipulations is determined:

• In order to operate with numbers to determine the necessary data for a future pensioner, you need to contact the territorial pension fund. The pension fund operates in accordance with current legislation, therefore it provides only reliable information. The basis for this type of work is the data located in the personal registration system of citizens of the country.
• If you work at a private enterprise, all payments are handled by a representative of the specified institution. In a private enterprise, financial matters are often managed by an accountant. Less often, the insurance period is calculated by a personnel employee.
• If a person worked abroad under an official contract or is a citizen of another country, and wants to receive a pension benefit or maternity leave on the territory of Russia, then it is worthwhile to be guided by international treaties. The documents clearly indicate all the nuances regarding the processing of payments under the labor code.

Thus, the calculation of length of service in accordance with insurance is required when a person reaches the corresponding position or age in relation to work activity.

Why calculate the insurance period?

The insurance period requires calculation when a person is about to retire or applies for sick leave. Depending on what the counting is for, the legal framework and processing rules are determined.

In certain cases, data on a particular type of activity, unemployment or informal employment is recorded or eliminated. In any case, the calculation principle will be different for each case and type of payment processing by the state.

For retirement

The insurance period for pensions is calculated in points

For the calculation of pension payments, the calculation scheme is individual, but has a clear structure, which is based on legislative documents.

The basis for the calculation is all the calendar frameworks prescribed by the law of the Russian Federation.

In this case, the calendar periods prescribed by law may vary due to certain working conditions:

1. When calculating the insurance period, work during a certain season of the year is counted as 1 full calendar year.
2. Since 2015, the insurance period has been calculated in points, which are subsequently converted into monetary equivalent.
3. Peculiarities in calculating the insurance period apply to those persons who work in accordance with contracts and licenses that represent non-standard activities.
4. If the time of work in several places at the same time coincides, the person independently chooses where to get the data for calculation.

If there are no documents confirming a person’s employment, the testimony of several witnesses is taken as the basis. In this case, witnesses cannot prove the period of work, only the fact of activity.

This procedure is carried out in the event of force majeure situations in which documents were destroyed, but not through the fault of the applicant.

When applying, it is worth distinguishing between two different concepts: work experience and insurance experience. For help you can contact.

For sick leave

When calculating length of service for sick leave, many nuances are taken into account

To determine the length of service for sick leave, there are revised rules that consist of many paragraphs, chapters and subparagraphs. This is a state instruction for calculation, which indicates all the nuances.

General provisions regarding counting:

1. The invoice is made in accordance with time intervals, which are set in a calendar manner: 30 days - a month of insurance time for payments, 12 months - a year.
2. If an employee has a coincidence regarding employment at several enterprises at the same time, then the person chooses which place of work to include in the calculation. The applicant is required to submit a corresponding statement.
3. In the process of counting by day, it is worth considering that the start of accrual starts from the day that precedes the date specified in.

The special definition for payment does not include the period of time spent caring for a child, starting from the fourth child.

If the work book indicates several places of work with different length of service and intervals, then the calculation will be carried out in relation to each individual case, and only then summed up into the total length of service.

In accordance with the type of activity and length of service, the insurance period is also determined in the process of calculating sick leave. The amount can range from 60% to 100%. All the nuances regarding the calculation of sick leave payments can be found in the pension department.

Counting procedure - step-by-step instructions

The calculation procedure is carried out in accordance with calendar periods, which are:

• 30 days are converted to a month.
• 12 months are converted to a year.
• When performing seasonal work, the time worked is counted as 1 year.

The calculation is carried out during work, sick leave or other activities. If the work or other activity is of a non-standard nature, namely, determined by work in communities that provide themselves with work independently in the field of natural economy and similar situations, then the calculation of the insurance pension is carried out upon payment of contributions during the period of activity.

Formula

The calculation formula is simple: before calculating the insurance period, you need to collect all the papers, certificates, contracts confirming this or that type of activity. Be sure to take into account the work book entries. Add all periods together. Take into account the nuances regarding those periods during which no contributions were made to the insurance fund.

Counting example

When calculating the insurance period, take into account the nuances of those periods during which no contributions were made to the pension fund

The citizen worked in accordance with official employment for 20 years. During her work, she gave birth to two children, with each of whom she was on maternity leave for 3 years.

Other activities

Any activity of a person during which contributions were made to the pension fund is included in the insurance period unconditionally. It is important to have the relevant documents that will become the evidence base in the process of applying for an insurance pension.

For example, residents of the southern regions of the country are engaged in subsistence farming, but at the same time make appropriate contributions to the pension fund. This means that the calculation will be carried out in accordance with these data.

This list may include other types of activities, in particular work abroad under an international or private agreement. The main thing is to correctly draw up the document in accordance with the legislative framework of the Russian Federation.

Taking into account features and nuances

At the moment, the minimum threshold of insurance experience for calculating an insurance pension is 5 years

The insurance period is necessary for calculating the insurance pension. At the same time, there is a minimum threshold at which social assistance is accrued in connection with retirement. Since 2015, the pension is calculated if the insurance period is at least 5 years. Every year the age of this criterion is growing, and by 2025 they plan to introduce a period of 15 years.

If, upon reaching retirement age in a certain year, the required number of years is not accumulated, then not an insurance pension will be assigned, but a social one. This means that payments will be limited to the minimum rate. With an insurance pension, the amount of payments is determined by the salary from the last place of work. Here it is worth considering the number of years worked.

The insurance pension is also accrued if certain pension points are available. Today the coefficient should not be lower than 6.6, but every year it will grow. In 2025 it will be 30 points.

You can learn about the principle of accrual of pension points from your regional pension fund or enterprise. It all depends on who will calculate the insurance period in the future.

Even if a person worked abroad or for a private individual, was himself a private entrepreneur, but at the same time contributed the amount specified by law to the pension fund, then the accrual of insurance experience will be made in accordance with the amount of insurance payments.

The principle of calculating the insurance period depends on the length of service. The principle of calculations is determined by special acts that spell out all possible options regarding employment and work.

Calculation according to work book

Calculation in accordance with the document, which records all places of official employment, is very easy. You need to add up all periods of work in all areas - this will be an approximate insurance period.

It is worth taking into account special notes in the work book that relate to the type of activity.

Insurance experience is a broader concept than labor experience. It is usually much larger and includes many periods relative to human activity. A work book is one of the documents that confirms the existence of part of the insurance experience.

By adding up all the periods of work recorded in the work book from the place of work, you get a certain period of time. in accordance with it, the main points will be calculated, which are taken into account when determining the insurance pension.

How to calculate online using special calculators

The calculation can be made by a pension fund employee if he is asked for help. Currently, calculations can be done online independently using special calculators.

Programs of this type are written in such a way that all legislative nuances are taken into account; the main thing is to enter data in accordance with official documents that confirm each type of activity.

The principle of counting using the program is determined by the interface, which gives hints during operation. Therefore, even a computer novice can handle the calculations.

Watch the seminar on the topic “Insurance Experience”:

Instructions for using the experience calculator

1. If you know your length of service as of a certain date, then enter in the “Experience as of date” field the specific day and the number of years, months, days of experience as of that day. These fields are optional, but if you have this data, it will significantly reduce your calculations.
2. In the “Date of hiring” and “Date of dismissal” fields, enter your dates, for example, according to your work book. You must fill out at least one line of this table.
3. The “Additional periods” may include such periods as: being in the state or municipal service, the period of work as an individual entrepreneur, the period of receiving unemployment benefits, caring for a disabled person or an elderly relative, and others. The full list of such periods is described below, in the paragraph “What is included in the insurance period”.
4. Select the desired value from the drop-down lists if you served in the military or were on maternity leave.
5. Click "CALCULATE". You can save the result as a doc file.

Please also take into account:

• Use the Today button (circle with a dot) to quickly insert the current date.
• Use the appropriate buttons to add, delete and clear required fields for faster and more convenient entry and change of information.

Legislative basis for calculating seniority

Citizens of the Russian Federation calculate their length of service according to the Federal Law “On Labor Pensions in the Russian Federation” No. 173, which entered into force on January 1, 2002.

Currently, the law does not have the concept of “work experience”; since December 31, 2001, it has been replaced by a clarified term "insurance period", that is, the period during which a working citizen made contributions from his salary to the Pension Fund of the Russian Federation, and other legally justified periods added to them. However, the phrase “seniority” is often used synonymously.

Insurance experience is the duration of periods of work and other activities during which insurance contributions were paid to the Pension Fund of the Russian Federation.

Why know your insurance record?

The insurance period is used to calculate payments and various preferences due to a citizen:

• payments for temporary disability due to health - payments for sick leave (the time during which the employee was insured on this basis is taken into account);
• the possibility of taking annual paid leave (continuous time of work for the same employer is taken into account, after which such a right begins).

What is included in the insurance period

The legislation of the Russian Federation clearly defines the periods that are taken into account as insurance period. These include, first of all, those months of work in which deductions were made as contributions to the Pension Fund. They may be:

• cooperation in accordance with the concluded employment contract;
• being in the state civil service;
• municipal service;
• period of work as an individual entrepreneur.

Citizens accumulate insurance experience not only during actual work, but also during other periods provided for by the Federal Law, if after or before this period the person was officially employed:

• time of military service or equivalent activity;
• the first part of maternity leave (for pregnancy and childbirth);
• the period of receiving unemployment benefits, the period of participation in paid public works and the period of moving or resettlement in the direction of the state employment service to another area for employment;
• in the case of detention of persons unjustifiably brought to criminal liability, unreasonably repressed, as well as in the case of these persons serving their sentences in places of imprisonment and exile;
• care for a baby up to 1.5 years old (separately for mom or dad);
• caring for a disabled person of group 1, a disabled child or an elderly relative who has reached the age of 80;
• for spouses of military or diplomatic representatives - the time that they accompanied their spouses and at the same time did not have the opportunity to find a job (no more than 5 years in total).

In the length of service required both for calculating the pension and for sending on paid leave, the following periods are included:

• actual days worked;
• weekends, holidays and time off;
• the time for retaining a position for an employee who, for some reason, does not actually perform work duties (maternity leave, vacation, sick leave, etc.);
• travel time to another location in the direction of public service;
• unjustified detention;
• forced absenteeism;
• time of public works, if they are paid.

What is not included in the insurance period

All other periods of time not provided for by law.

Counting Features

When entering data into the calculator, you must adhere to the requirements prescribed in the relevant article of the Federal Law on the calculation of pensions.

1. Calendar order. It is necessary to take into account the dates indicated in the work book or tax returns (for individual entrepreneurs). If two or more insurance periods coincide, as a rule, one of them is taken into account (more profitable for the pension recipient).
2. RF only. If a citizen has the right to a pension according to foreign laws, then to the extent that they do not coincide with the norms of the Russian Federation, this time will not be taken into account when calculating the length of service.
3. Subsistence work. Self-supporting people, members of farms and various communities can include their labor time in their length of service if they have made contributions to the Pension Fund.
4. Working for an individual. If a person worked for another person in accordance with a concluded contract, this period is considered an insurance period if the corresponding contributions were paid.
5. Royalties. Persons who sold copyrights to their works, as well as licenses, patents, etc., if they paid contributions to the Pension Fund of the Russian Federation from the funds received no less than the established amount, can include a period proportional to their contributions in their length of service.
6. Does not have retroactive effect. If, according to the previously effective legislation of the Russian Federation, certain periods were included in the length of service, which was subsequently changed, they can be added to their total insurance experience.

Since January 1, 2007, new rules for the payment of social benefits established by Federal Law dated December 29, 2006 No. 255-FZ* have been in effect. Instead of continuous work experience, the insurance period is now taken to calculate the amount of benefits - the time during which a person was subject to compulsory social insurance. It was still not clear how to calculate such length of service. Finally, the Ministry of Health and Social Development of Russia issued order No. 91 dated 02/06/2007. It approved the Rules for calculating and confirming the insurance period for determining the amount of benefits. L.P. comments on the new document. Fomicheva, auditor, member of the Chamber of Tax Consultants of the Russian Federation.

Before the appearance of the order of the Ministry of Health and Social Development of Russia dated 02/06/2007 No. 91 (registered by order of the Ministry of Justice of Russia 03/14/2007 No. 9103), it was not clear how to calculate the insurance period. The telephone numbers of the FSS regional offices were simply heating up with calls from accountants. Therefore, the FSS of the Russian Federation issued a special letter No. 02-18/07-132 on January 11, 2007. It recommended that before the Ministry of Health and Social Development of Russia approves the Rules for calculating and confirming the insurance period, the employee’s insurance period should be established in accordance with the entries in the work book.

Order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91 approved the Rules for calculating and confirming the insurance period for determining the amount of benefits for temporary disability, pregnancy and childbirth (hereinafter referred to as the Rules).

The rules establish the procedure for calculating and confirming the insurance period to determine the amount of benefits for temporary disability, pregnancy and childbirth for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, including determining documents confirming the insurance period.

Let us dwell in more detail on the main provisions of the Rules.

Who calculates the insurance period and when?

The insurance period is determined by the one who assigns the benefit. If the benefit is assigned by the employer, the length of service is considered by his representative. In cases determined by Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255), the benefit is assigned by the territorial branch of the FSS, then the length of service is calculated by the department.

Since foreign citizens also have the right to benefits under the new procedure, paragraph 6 of the Rules says the following. If an international treaty of the Russian Federation establishes other rules for calculating and confirming the insurance period, then the rules of the international treaty of Russia apply.

The insurance period is determined when the benefit is assigned on the day of the occurrence of the corresponding insured event (temporary disability, maternity leave).

Periods of work under an employment contract

Law No. 255-FZ determined that the insurance period includes periods of work of the insured person under an employment contract, state civil and municipal service, as well as periods of other activities during which the citizen was subject to compulsory insurance in case of temporary disability and in connection with maternity.

The law does not connect the insurance period with the actual payment of mandatory payments to the Federal Social Insurance Fund of the Russian Federation if the employee worked under an employment contract. According to Articles 21 and 22 of the Labor Code of the Russian Federation, a person registered under an employment contract is subject to compulsory social insurance from the first day of work.

According to paragraph 2 of the Rules, the insurance period includes periods of work under an employment contract and periods of state civil or municipal service.

The main document confirming periods of work under an employment contract, periods of state civil or municipal service, as well as periods of exercise of powers by a member (deputy) of the Federation Council of the Federal Assembly of the Russian Federation, a deputy of the State Duma of the Federal Assembly of the Russian Federation, is a work book of the established form (clause 8 of the Rules) .

The employer keeps (fills out) a work book for each employee who has worked for him for more than 5 days, if the work is the main one for the employee. This rule is established by Article 66 of the Labor Code of the Russian Federation.

In the event that a work record book is not kept, periods of work under an employment contract are confirmed by a written employment contract drawn up in accordance with the labor legislation in force on the day the relevant legal relationship arose (clause 9 of the Rules).

Periods of work for individual citizens under contracts (domestic workers, nannies, secretaries, typists and others) for the time before the conclusion of employment contracts are confirmed by an agreement between the employer and employee registered with trade union bodies, and the employer’s document confirming the payment of social insurance payments for the period of this work (Clause 10 of the Rules).

In the absence of a work book, if it contains incorrect or inaccurate information, or omissions of certain periods of work, the length of service can be confirmed by other written documents. These include employment contracts drawn up in accordance with labor legislation in force on the day the relevant legal relationship arose, certificates issued by employers or relevant state (municipal) bodies, extracts from orders, personal accounts and payroll statements.

Supporting documents must contain the number and date of issue, last name, first name, patronymic of the insured person to whom the document is issued, day, month and year of his birth, place of work, period of work, profession (position), grounds for their issuance (orders, personal accounts and others documentation). Documents issued by employers to the insured person upon dismissal from work may be accepted as confirmation of the insurance period even if they do not contain grounds for their issuance (clause 25 of the Rules).

The citizen's first name, patronymic or surname in the document on insurance experience may not coincide with his first name, patronymic or surname indicated in the passport or birth certificate.

This happens, for example, when entering into a marriage, changing a surname, etc. In this case, the fact that the document on experience belongs to a given citizen is established on the basis of a marriage certificate, a certificate of change of name, certificates from competent authorities (officials) of foreign states or in court (Clause 26 of the Rules).

If an organization pays benefits to an external part-time worker, then, in the author’s opinion, to justify his insurance experience, the employee has the right to submit a copy of the work book, as well as other documents confirming his insurance experience.

Carrying out other activities

The insurance period also includes periods of other activities during which the citizen was subject to compulsory social insurance in case of temporary disability and in connection with maternity. These periods are listed in Article 2 of Law No. 255-FZ and paragraph 2 of the Rules. Among them are periods of individual labor activity, including as an individual entrepreneur, notaries, detectives, private security guards, lawyers, members of collective farms and cooperatives, clergy, etc.

Let us recall that in accordance with Article 4 of Law No. 255-FZ, benefits for temporary disability and maternity benefits are also paid to persons sentenced to imprisonment and involved in paid work. Therefore, the insurance period will include periods of involvement in paid work of a person sentenced to imprisonment (provided that he fulfills the established work schedule, after November 1, 2001).

For such insured persons, the fact of payments to the Social Insurance Fund is important. Such payments mean:

• contributions to state social insurance that were made before 01/01/1991;
• insurance contributions to the Federal Social Insurance Fund of the Russian Federation (in the period from 01/01/1999 to 12/31/2000);
• taxes transferred to the Social Insurance Fund after 01/01/2001 (single social tax, single tax paid by organizations and individual entrepreneurs using the simplified tax system, UTII, unified agricultural tax);
• after 01/01/2003 - insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, paid by lawyers, individual entrepreneurs, including members of peasant (farm) households, individuals not recognized as individual entrepreneurs, tribal, family communities of small people peoples of the North in accordance with Federal Law dated December 31, 2002 No. 190-FZ.

Periods that are included in the length of service for other activities can be confirmed:

• documents of territorial bodies of the Social Insurance Fund certifying the fact of payment of insurance contributions for compulsory social insurance (in the form of special tax regimes, on a voluntary basis) from 01/01/1999 to 12/31/2000 and after 01/01/2003;
• on the payment of state social insurance contributions for the period before January 1, 1991 - with documents from financial authorities or certificates from archival institutions;
• documents of a collective farm, production cooperative, religious or other organization (individual) on payment of the specified taxes for the insured person after January 1, 2001, etc.

The process of calculating experience

1. The new Ministry of Health and Social Development of Russia did not come up with anything, and applied the procedure established in the Rules for calculating and confirming the insurance period for establishing labor pensions.

In fact, the procedure for confirming the insurance period for the Social Insurance Fund is similar to the procedure for confirming the length of service for calculating the labor pension. However, only those periods when the employee was subject to compulsory social insurance are counted in this length of service. That is, the time of work under an employment contract, state civil service, etc. And the time of study at a vocational school, institute, stay in the army (when wages were not accrued and contributions to the Social Insurance Fund were not paid from it by default) are not included in the insurance period .

2. Calculation of periods of work (service, activity) is carried out in calendar order based on full months (30 days) and a full year (12 months). In this case, every 30 days of these periods are converted into full months, and every 12 months of these periods are converted into full years (clause 21 of the Rules).

Example

Let's calculate the insurance length of an employee who started working on January 5, 2006 at the time of the start of sick leave on March 5, 2007:
- from 01/05/2006 to 01/04/2007 - 1 full year;
- from 01/05/2007 to 02/04/2007 - 1 full month.
It doesn’t matter how many days it actually has: some months will have 30 or 31 days, as in this case. And in periods when the passing month is February, there may be fewer days.
From 02/05/2007 to 03/04/2007 is actually a full month, but if you count in days, you get 29 days. Since the Rules say that a full month must contain 30 days, it turns out that this month is not complete and cannot be counted.
Result - the insurance period was 1 year 1 month.

However, very high accuracy is important during border interest periods. For example, one day may be important when deciding whether to pay an employee 80% or 100% of earnings. In this case, it is better not to risk it or to consult in writing with the relevant regional office of the FSS.

The author's advice is that for all employees it is better to calculate the insurance period as of 01/01/2007. It can be recorded in the employee’s personal card (Form No. T-2). On the second page of the form, paragraph 8 is called “Work experience (as of “__” _______ 20___).” True, in the standard form there are spaces reserved for indicating general, continuous length of service, and length of service that gives the right to a bonus for length of service. You can add a new column “insurance period” below and enter the corresponding number of years, months and days as of 01/01/2007.

Then, on the day of the occurrence of the corresponding insured event in 2007, the corresponding number of whole months and the number of days in an incomplete month of the current year must be added to the specified length of service.

If an employee has an insurance period of more than 8 years, and further calculation of it is not relevant, since the benefit is paid in the amount of 100% of earnings, I propose to indicate “more than 8 years” in paragraph 8.

3. If it follows from the documents that during the same period a person worked at two jobs, and the data overlap, then only one place of work should be taken into account. In order to determine which one, you need to ask the employee. The period that he indicated in a statement written specifically for this case is taken into account (Clause 22 of the Rules and Article 16 of Law No. 255-FZ).

4. Sometimes there are documents in which length of service is indicated not by dates, but without indicating exact dates. Such information may be contained in a work book or other documents compiled before December 14, 1962. For example, a certificate may say that from 1957 to 1961 a person worked on a collective farm. In this case, both when calculating the pension and when calculating sick leave, the date is taken as July 1 of the corresponding year, and if the day of the month is not indicated, then the 15th day of the corresponding month is taken as the date.

Let's take into account the features

When calculating the insurance period, it will sometimes be necessary to compare it with the employee’s continuous work experience as of January 1, 2007.

And if the insurance period turns out to be less than continuous, then the amount of the benefit will have to be determined based on the continuous service (Article 17 of the Federal Law of December 29, 2006 No. 255-FZ).

Continuous length of service may exceed insurance coverage in a number of cases. Thus, in accordance with paragraph 8 of the Rules for calculating the continuous work experience of employees when assigning benefits for state social insurance (approved by Resolution of the Council of Ministers of the USSR dated April 13, 1973 No. 252) and taking into account the provisions of the letter of the Federal Social Insurance Fund of the Russian Federation dated October 25, 2002 No. 02-18/ 05-7418, in addition to work time, the following were counted in continuous work experience:

• service in the Armed Forces of the USSR and the Russian Federation;
• service in the KGB of the USSR, the FSB of Russia and the Ministry of Internal Affairs of the USSR and Russia, in the people's militia and partisan detachments, if there is a break between the day of release from service and the day of admission to work or study at a higher or secondary specialized educational institution (including a preparatory department) , to graduate school, clinical residency, courses, college or school for advanced training, retraining and training did not exceed three months;
• time of work or practical training in paid jobs and positions during the period of study at a higher or secondary specialized educational institution, postgraduate study and clinical residency, regardless of the length of breaks caused by training;
• time of study in colleges and schools of vocational education (technical, vocational schools, nautical schools, factory training schools, etc.), if the break between the day of graduation from college or school and the day of entry to work did not exceed three months ;
• time of study in courses and schools for advanced training, retraining and training, if the direction to courses or school was immediately preceded by work or admission to these courses or school was preceded by service in the Armed Forces of the USSR and the Russian Federation, in the KGB, FSB Russia and the Ministry of Internal Affairs of the USSR and Russia, people's militia and partisan detachments.

In accordance with Article 51 of the Regulations on service in the tax police of the Russian Federation, approved by Resolution of the Supreme Council of the Russian Federation dated May 20, 1993 No. 4991-1, employees dismissed from service in the tax police and entered work or study within three months (not counting the time of travel to their permanent place of residence in the event of a change), the time of their service in the tax police was counted towards their continuous work experience.

Based on Article 64 of the Regulations on Service in the Internal Affairs Bodies of the Russian Federation (approved by Resolution of the Supreme Council of the Russian Federation dated December 23, 1992 No. 4202-1), the time employees spent in service in the internal affairs bodies was counted towards their total and continuous work experience on the following preferential terms: one year of service for one and a half years of work experience.

According to paragraphs 13, 14 and 16 of the Regulations on the organization of public works, approved by Decree of the Government of the Russian Federation of July 14, 1997 No. 875, the time during which a citizen takes part in paid public works was counted towards the total length of service.

In accordance with paragraph 3 of Article 10 and paragraph 5 of Article 23 of the Federal Law of May 27, 1998 No. 76-FZ “On the Status of Military Personnel,” the time spent by citizens in military service under a contract was counted as continuous work experience at the rate of one day of military service for one day of work , and the time citizens are in military service upon conscription is one day of military service for two days of work.

According to Article 25 of Federal Law No. 3-FZ dated 05/08/1994 “On the status of a member of the Federation Council and the status of a deputy of the State Duma of the Federal Assembly of the Russian Federation,” the term of office of a deputy is counted towards the total and continuous length of service or service life, length of service in the specialty. The spouse of a deputy of the State Duma (on the basis of clause 5 of Article 25 of the said Law), who was dismissed in connection with the move of the deputy to exercise his powers in the State Duma, the break in work is counted towards the total continuous length of service (service).

In accordance with Article 256 of the Labor Code of the Russian Federation, a woman’s leave to care for a child until the child reaches the age of three is counted as continuous work experience.

In addition, when calculating continuous length of service, the length of service of citizens of Russia and the CIS who were previously employed in labor activities in the territory of the following CIS member states was taken into account: Belarus, Kazakhstan, Tajikistan, Kyrgyzstan (according to Article 40 of the Treaty of February 26, 1999 “On the Customs Union” and common economic space").

For these categories of workers, these periods, which were previously included in the continuous work experience, are now not included in the insurance period. For this reason, they should compare continuous work experience and insurance.

We should not forget about citizens who entered work before January 1, 2007 and were entitled to temporary disability benefits in an amount exceeding the amount of benefits due under the new standards (as a percentage of average earnings). In this case, it is paid in the same higher amount. Article 17 of Federal Law No. 255-FZ of December 29, 2006 preserves for these persons the previously established benefits for the payment of temporary disability benefits in the amount of 100% of earnings, regardless of the length of insurance or work experience.

For example, in accordance with subparagraph "b" of paragraph 30 of the Regulations on the procedure for providing benefits for state social insurance, approved by Resolution of the Presidium of the All-Union Central Council of Trade Unions dated November 12, 1984 No. 13-6, to employees from among orphans who have not reached 21 years of age, having continuous work experience of up to 5 years, benefits were calculated based on 80% of average earnings, and not on 60%. On the basis of Article 24 of the Law of the Russian Federation dated February 19, 1993 No. 4520-1, in case of temporary disability to persons working in the regions of the Far North and equivalent areas, benefits were paid in the amount of full earnings, taking into account the regional coefficient and a percentage increase (but not higher than the maximum benefit amount) regardless of length of service.

Such benefits will continue to apply provided that the employee began working before January 1, 2007.