What is insurance experience. Insurance experience: procedure and rules for calculating

The insurance period is the numerous periods of work experience during which the employee not only received wages and other payments, but also contributed to the state treasury mandatory insurance premiums from these amounts deducted by the employer. taken into account this experience when accruing sick leave for temporary disability of an employee or for pregnancy and childbirth.

How is the calculus insurance experience?

Federal Law No. 255-FZ of December 29, 2006 prescribes the calculation of the insurance period in a calendar order. The calculation itself should begin from the day when the citizen's incapacity for work occurs (illness, pregnancy and childbirth, etc.). All days included in the insurance period must be calculated on the basis that there are 30 days in a month and 12 months in a year - in this way years of experience are calculated. This type The calculation is inconvenient in that so-called extra days appear - for example, in six years their number will reach 30 or more.
Therefore, in order to obtain more accurate results, accountants are accustomed to using a slightly different method. We start by calculating the exact number of years, days and months included in the total insurance period. Further, by separate actions, the number of days, years and months obtained by means of calculations is summarized. In the case when the number of days is equal to or greater than 30, we divide the amount by 30. The integer part of the resulting numeral will be the number of months that need to be added to the previously calculated value (the sum of the months included in the insurance period). When receiving an amount that is equal to 12 or more given value, this number should be divided by 12. The resulting value will be the number of full years that will need to be added to the number of years calculated earlier.

What is included in the insurance experience?

According to the above-mentioned Federal Law, the length of service includes work in the state and municipal service, work on employment contract, as well as other labor activities, during which the employee fell under compulsory insurance in the event of maternity and childbirth or temporary disability. Until 2006, social insurance experience also included mandatory military service, service in law enforcement agencies, time spent studying at vocational schools and other points. labor activity. Now these provisions are excluded, therefore, if the employee's length of service begins to be calculated from 2007 and later, then these points are no longer calculated when calculating the insurance period. Even in those years, these moments were taken into account only if no more than 3 months passed from the moment of dismissal from one job and transfer to another. In those cases where it actually turned out that the insurance period is less than the work period, the calculation rules prescribe to take the insurance period equal to the continuous work period if the calculation is carried out in the time interval before January 1, 2007.

The nuances of calculating the insurance experience

The insurance period is calculated in accordance with the available records in work book citizen. If something is not reflected in the document, then the employee is obliged to provide supporting certificates to the accounting department. In the case when an employee worked at two or more enterprises in parallel, and the length of service is the same, you can choose only one option, the choice of which is up to the employee himself. Those works listed in the Labor Pension Law, Articles 27 and 28 are included in the special insurance period.

Retirement… Theoretically, it should be nice, because there is no need to rush anywhere else, but instead there is only the enjoyment of life. But, unfortunately, in reality, this event is always associated for a person with many different stresses.

So, there is an experience due to a new social status, an unusual rhythm of life, approaching, according to some, old age. In addition to everything, there is a lot of trouble not so much with drawing up a pension, but with filling out a large number papers and understanding new and not always clear terms and definitions.

Not so long ago in everyday life of the working population Russian Federation more and more often the new phrase “insurance experience” began to sound. Assumptions and disputes immediately swirled around him about whether this is another “Western trend”, and, in fact, this is the same work experience or is it a completely new section in Russian legislation. We invite you to work with us on this issue.

Work experience: how it happens

The period of time in which individual engaged in official labor or social activities, calculated in the accepted manner, is called seniority. The presence of the latter in modern society is considered necessary to receive social guarantees and compensation. This need, of course, is spelled out in the legislative acts on labor of the Russian Federation.

The basis for establishing and calculating the length of service is the employment contract concluded between the employee and the employer, according to which labor or social activities are performed. Usually, this experience includes the period that the citizen officially worked, but there are exceptions. So, if the state recognizes the reasons for which a person did not perform labor activity in a certain period as valid, then this time will be added to the total length of service.

There are several types of them:

1. Seniority- the total duration of work or other activities, during the performance of which contributions to the Pension Fund of Russia were regularly made.
2. Length of civil service - the total duration of labor activity in public institutions. It provides for the accrual of an employee's allowance for length of service, additional leave, etc.
3. Special work experience is the total duration of labor activity in positions that are associated with intense, harmful, etc. types of work and suggest early retirement (early).

It is believed that in order for a pension to be accrued, an experience of a total duration of 5 years is sufficient. The size of the pension, of course, will be small. With each subsequent year that the subject gives to the official work activity, the amount of potential pension payments increases.

Continuous work experience is the duration of the period of employment with one employer without interruption.

Since the beginning of 2007, this concept has no meaning either in the calculation sick leave, nor in the calculation of disability benefits. When determining the size of the pension - also, but there are exceptions. In the case when there is a comparison of continuous and insurance experience, and the second is much less, the amount of all benefits will be calculated according to the first.

An uninterrupted period of work will be saved if:

• during the change of job, the break was less than 30 calendar days;
• the subject quit of his own free will, without a good reason, and the period of interruption in labor activity did not exceed three weeks;
• the subject resigned at will in connection with the transfer of the spouse to another region or city;
• the cause is the woman's pregnancy, the presence of children under the age of 14, or a disabled child under 16, until the children reach the specified age.

Insurance experience

When determining the right to a pension, not only the total duration of official work is taken into account, but also the length of time for which the Pension Fund of Russia received insurance contributions from the worker, which is called the insurance period.

If a Russian citizen worked abroad, but at the same time made insurance contributions to the Russian Fund that pays pensions, then this experience can be attributed to insurance.

Also, the following points should be included in the total duration of activity accompanied by insurance premiums (provided that they alternated with the work during which contributions were received by the Fund that pays pensions):

1. Service in the troops of the Russian Federation, the Ministry of Internal Affairs, etc.
2. Temporary incapacity for work during which benefits were accrued.
3. Leave to care for a child up to 1.5 years (up to 3 years in total; leave to care for a third, fourth, etc. child is no longer included in the length of service).
4. Transfer of a civil servant to a job remote from the previous one (another region, city).
5. The period that a citizen is registered with the Employment Center.
6. Participation in public works.
7. The duration of stay in places of detention is longer than the period appointed after the review of the case.
8. Care of an able-bodied person for a disabled person (disabled, elderly), etc.

Differences between work and insurance experience

Insurance experience is the period during which an employee or employer makes contributions to the Fund that pays pensions. It is one of the most important conditions in the calculation of cash payments to pensioners.

According to the legislation, the document on the presence of experience is a work book. When applying for a job, such a document is created for each employee. Information regarding the employee, his position and, if necessary, various changes in labor activity are entered into the work book.

It is always recorded in the work book general experience, but not in all cases - insurance. So, for example, the subject may not work, but during this period receive benefits or material assistance. As indicated above, such cases are included in the insurance period, but on the condition that after them the subject begins official labor activity with regular contributions to the Fund of the Russian Federation, which pays pensions.

If an able-bodied person has an experience that for some reason was not entered in the work book, he must submit additional papers confirming this activity. The insurance period will not be counted if the monthly insurance premium is lower than the accepted percentage of the minimum wage.

The amount of sick leave that a sick employee can claim depends not only on the amount of the employee’s earnings, but also on the length of his insurance period. The law says that it must be counted "in calendar order." What does this mean in practice?

Starting from last year, when calculating disability benefits, accountants take into account not labor, but insurance experience of employees. Recall that this procedure was established by the Federal Law of December 29, 2006 No. 255-FZ. And the Rules for calculating and confirming the insurance period were approved by the Order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91.

What is included in the insurance period

The length of service includes periods of work under an employment contract, the time of state civil or municipal service. As well as periods of other activities during which a person was subject to compulsory social insurance in case of illness and in connection with motherhood (Article 16 of Law No. 255-FZ). What these periods are, it is said in the Rules for calculating and confirming the insurance period. These include, for example, the time during which an individual entrepreneur, a private notary, a security guard, a lawyer voluntarily paid insurance premiums to the FSS of Russia.

It should be noted that some periods that were previously taken into account when calculating the continuous length of service are no longer included in the length of service. This, for example, is the time of service in the army or law enforcement agencies, training in vocational schools. In this regard, the insurance period of an employee, calculated as of January 1, 2007, may be less than his continuous length of service on the same date. Recall that the time of service and study was counted as continuous work experience if no more than three months have passed from the moment of dismissal from service or graduation to employment. For the case when the insurance period is less than the work period, paragraph 2 of Article 17 of Law No. 255-FZ provides for the following transitional rule: for the insurance period until January 1, 2007, continuous work experience must be taken. But after this date, the insurance experience will need to be calculated in a new way.

The rules for calculating and confirming the length of service provide that the time of work under an employment contract, as well as periods of civil service, must be determined on the basis of entries in the work book. As for other activities, in order to include it in the insurance period, the employee must bring special documents to the accounting department.

It is possible that several periods to be included in the length of service will coincide. This can happen, say, if an entrepreneur who voluntarily pays social insurance contributions works in parallel under an employment contract in some organization. In such situations, only one of the periods needs to be taken into account. Which one - the employee decides. He confirms his choice with a statement.

Note that the time of service in the army or law enforcement agencies, studying at a school is not taken into account when calculating the insurance period, but they were included in the length of service. Therefore, the insurance period of an employee calculated as of January 1, 2007 may be less than his continuous length of service on the same date. In such situations, the length of service until January 1, 2007 must be taken as continuous work experience (clause 2, article 17 of Law No. 255-FZ).

How to add days to years

The insurance period should be determined on the day of the onset of temporary disability. At the same time, the time included in the length of service must be calculated “in calendar order based on full months (30 days) and a full year (12 months). At the same time, every 30 days of these periods are converted into full months, and every 12 months of these periods are converted into full years. This procedure is provided for in paragraph 21 of the Rules.

Our reference

When calculating the length of service, an accountant may encounter the fact that the supporting document does not indicate the exact dates for the start and end of the period of work. How to act in such a situation is described in paragraph 27 of the Rules. So, if the document does not contain a number, then the 15th day of the corresponding month is recognized as such, and if only the year is indicated at all, July 1 of the given year is taken as the date.

----end of our reference---

Given this formulation, we can assume that the algorithm for determining the length of service should be as follows. First, calculate the total number of days in all periods included in the length of service. And then the resulting value is divided sequentially by 30 and 12, thereby finding the number of full months and full years of insurance experience. Everything seems to be simple. But the problem is that this algorithm leads to errors in the calculations. Since the year turns out to be equal to only 360 days (30 days X 12 months), an extra month accumulates in 6 years: 5 - 6 days for each year.

The result will be more accurate if a different calculation mechanism is used, in which the number of fully worked months and years will not be converted into days. You need to start by counting the number of years, months and days in each period included in the insurance period. Next, you need to separately sum up the number of years, months and days worked. If the number of days is greater than or equal to 30, it should be divided by 30. In this case, the integer part of the resulting quotient will be the number of full months that must be added to the previously calculated value. If the sum turns out to be greater than or equal to 12, the number of months worked will need to be divided by 12. In this case, the integer part of the received quotient will show the number of full years by which the initially determined number of years of insurance experience must be increased.

Example 1

An employee of LLC "Priliv" V.N. Karasev was on sick leave from 10 to 18 March 2008. Karasev has been working at Tide since September 4, 2006.

From the entries in the work book, it can be seen that before employment at Ptliv, Karasev worked:

That is, Karasev's insurance experience includes three periods of work:

From 02/07/2001 to 12/11/2003;

From 02/05/2004 to 05/31/2006;

From 09/04/2006 to 03/09/2008.

Option 1.

The periods of work included in the length of service account for 2438 days. Which is 81.27 months. (2438 days : 30 days) or 81 months and 8 days. In turn, 81 months is 6.75 years (81 months: 12 months) or 6 years and 9 months.

Thus, the insurance period is 6 years 9 months.

Option 2.

The duration of the first period of work is 2 years 10 months and 5 days; the second - 2 years 3 months and 27 days, and the third - 1 year 6 months and 6 days.

It turns out that Karasev worked in total:

5 full years;

In incompletely worked years, there are 19 months (10 + 3 + 6), 12 of which add up to one full year;

In not fully worked months, 38 days (5 + 27 + 6). Moreover, 30 of them give another full month.

Thus, Karasev's insurance experience is 6 years 8 months.

As we can see, regardless of the method of calculating the length of service, the employee is entitled to a benefit in the amount of 80 percent of average earnings.

----end of example 2----

What algorithm to apply? In our opinion, preference should be given to the second method of calculation. But even if the organization uses the first calculation algorithm, the error that it gives will not lead to incorrect calculation of benefits. After all, in six years, when the first extra month comes up, in any case, a person will already be entitled to an allowance in the amount of 80 percent of average earnings. And by the time one more month is added, the experience will have long exceeded eight years, that is, sick leave will need to be calculated based on 100 percent of earnings.