Sick leave register. Sample and Form 2021

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Let us say right away that the presence of a sick leave register and its maintenance are not the responsibilities of the employer. That is, it may not exist at all for completely legal reasons. However, practice shows that companies that work with a sick leave register have certain benefits. Among them:

it’s easier to monitor the number of days of illness that the company pays for (the first three days of illness);
monitor the deadline for the employee to submit sick leave (maximum period is six months after sick leave);
It’s easier to find a piece of paper if FSS specialists need it.

Also see “Term for providing sick leave to the employer.”

It often happens that an employee gets sick while on vacation. This means that such rest should be proportionately prolonged for the corresponding number of days of illness according to the sheet. The sick leave log will help with this is below in the article).

For more information about this, see “Sick leave during vacations.”

Features of the document

If you need to create a sick leave log, use the tips below and see an example document. First, let's give some general information.

The magazine does not have a uniform design standard. This means that representatives of each organization have the right to write it in any form or according to a template developed within the company (if there is one, of course)

The journal can be kept in electronic and “live” form. If the magazine is printed, then all the sheets must be numbered, fastened together using a thick “harsh” thread, then indicate on the last page the number of sheets, put a seal here (provided that it is used in the activities of the enterprise) and the signature of the person responsible for maintaining employee journal.

You must certify each page of the document with the autograph of the person in charge after filling it out.

The journal is usually kept by a human resources specialist or an accounting employee. Depending on this, the storage location of the document during its validity period is determined.

Sick leave logbook: sample filling

There is no standard state-approved form for this register. Therefore, each company, adapting to its own characteristics, can make its own version of the sick leave logbook. The sample can also be downloaded on our website.

You can use our version of the sick leave log as a basic guide. You can download the sample here: .

Also see “Filling out the register of sick leave for FSS reimbursement using the sample.”

Sick leave register - sample

According to labor legislation, the employer is not required to keep a register of sick leave certificates. At the same time, accounting books and journals are compiled by HR department specialists not only to systematize document flow, but also to assign legal force to documentation.

Record keeping separates the terms “book” and “magazine”. The journal is a book format of an accounting and registration document, which is formed for a certain time and is considered completed upon its expiration. Whereas a book has a landscape format and is an accounting document that is maintained on an ongoing basis.

Keeping this journal provides the employer with the following benefits:

possession of information about the ability to work of any of the enterprise’s employees;
the ability to track the length of time employees are on sick leave;
correct calculation of disability benefits depending on its duration;
analysis of the level of morbidity at work to assess the situation;
resolution of controversial situations, for example, in case of loss of certificates of incapacity for work.

What if the sick leave is in electronic form?

Calculate electronic sick leave benefits for temporary disability and pregnancy and childbirth in the same way as for paper ones.

Pay electronic sick leave within the usual time limits. The benefit must be assigned within 10 calendar days from the date when the electronic sheet appeared in your personal account at cabinets.fss.ru. Next, issue the benefit on the next day for salary payment.

Fill out your part of the electronic sick leave in the employer’s accounting program or in the policyholder’s personal account at cabinets.fss.ru. To log into your personal account, enter your login and password from the government services website. The system will ask for confirmation to access the electronic signature and will ask you to select an electronic signature certificate if there are several certificates.

In the policyholder’s personal account you will see a list of all electronic sick leave of employees. There is simply no point in keeping a log of such sick leave. They are all already taken into account in the Social Insurance Fund system.

Why do you need a document?

In order to answer this question, you first need to understand why sick leave certificates are needed.

Each sick employee is required to go to a clinic or any other medical center in order to officially confirm his condition. Evidence of illness will be a certificate of incapacity for work.

Without it, an employee’s absence from the workplace will be considered absenteeism.

Based on the slip, the employee is subsequently paid a disability benefit and at the same time the same document serves as the basis for reimbursement to the employer of part of the paid benefit from the Social Insurance Fund (the organization pays the employee only for three days - everything else comes from the state extra-budgetary fund).

The sick leave register performs several functions at once:

systematizes the storage of these documents;
helps to quickly find this or that certificate of incapacity for work during on-site tax audits or upon request by FSS employees;
allows you to track the deadline for the employee to present sick leave;
makes it possible to control the limit of paid sick days.

The accounting journal also provides great assistance to specialists in personnel departments: they use information from it when it is necessary to calculate vacation days, which should be extended if the employee’s illness falls during the vacation period.

How to fill out a sick leave register

There is no unified template that is equally relevant for all institutions and organizations. Due to this, managers have the opportunity to independently choose the method of presenting and organizing the sick leaves of their subordinates. It makes sense to consider in detail the issue of working with the magazine and formally consolidate the main provisions in the company’s local documentation, as well as establish a unified magazine format. Instructions formed in this way will reduce the likelihood of errors and discrepancies.

Points to pay attention to when preparing a journal or recommendations for working with it:

the title page or header must contain information identifying the company, as well as information about the start and end dates of journaling;
when creating a summary table, it is worth including such items as: certificate number, full name of the employee, period of incapacity for work, name of the organization that issued the certificate of incapacity for work, date of submission of the document;
Additionally, you can indicate the type of disability, the total (total) number of days of disability, the sick leave number, the division or department in which the employee works, and highlight an entire column for notes.

Notes are required to indicate special circumstances that affect the calculation of sick leave pay.

You can fill out the journal manually, but it is better to do it in the 1C program. To do this, you will need to develop a document template, approve it in the company’s local documentation and implement it into the software.

Where to find the sick leave number

After replacing the old sick leave form with a new one, questions often arise when filling out the “Sick leave number” column. Where the number of the certificate of incapacity for work is indicated, and what it is, is explained in detail in the Letter of the Social Insurance Fund of Russia No. 14-03-11/15 - 8553 dated September 22, 2011.

How to correctly enter disease codes on a sick leave certificate:

As follows from this letter, the sick leave number (sick leave form number) consists of twelve digits. On the sick leave form it is located in two places: on the main part of the form and on the tear-off spine. Since the tear-off part of the form remains in the medical institution, the HR employee should look for the number in the main part of the form, which the employee provides to his employer.

The main reason for the question regarding the sick leave number is that the new sick leave forms do not have a series. If previously the document indicated the series and number of the form of the certificate of incapacity for work, now the sheet contains only a twelve-digit number.

Please note: the new form of certificate of incapacity for work does not have a series; the document is identified only by number.

The specified form identification number is located on the upper right side of the document. It is located in the white box below the barcode. The number consists of four groups of numbers, each of which contains three characters. In this case, the first nine numbers are ordinal and only the last three are check digits.

Instructions for filling

When filling out the form, you should rely on office work standards.

The title page of the accounting and registration journal contains information:

name of the legal entity or individual entrepreneur;
document's name;
book opening and ending date (when the document is closed);
name of the responsible specialist (for maintaining the journal);
if there is an approved nomenclature of cases, a link to the corresponding journal index is provided.

It is better to enter the basic information in a designed table.

Columns in which information must be entered

when registering certificates of incapacity for work:

twelve-digit sick leave number;
name of the medical institution (private clinic, medical service, city hospital, clinic) that issued the certificate;
position and personal data of the subordinate (full name), his structural unit (department);
period of release from work;
reason for disability (code is written on the form);
date of presentation of the sick leave certificate to the representative of the organization.

If necessary, the table can be supplemented with other information: the signature of the employee who provided the sick leave and the accountant who accepted it.

You can fill out the journal using dark ink, or on a computer. All information must be clearly readable; if errors occur, corrections are made in the generally accepted manner. Information about sick leave is recorded in chronological order.

and sample

forms of the book of accounting and registration of certificates of incapacity for work - word.

filling out the sick leave register - word.

Is registration required?

All employees can seek medical attention at their clinic to confirm their well-being. The certificate of incapacity for work issued to the sick employee will serve as evidence of legal absence from the workplace. Without such a form, going to a health care facility may be considered absenteeism.

This is important to know: Calculation of temporary disability benefits: prize and posting

In addition, sick leave entitles the worker to receive benefits during the period of illness.

Keeping a logbook and recording sick leave at an enterprise is intended for the following purposes :

systematization of document information storage;
quick search for the required form when conducting audits by tax authorities and FSS specialists;
tracking the deadline for submitting a document to the company’s accounting department;
the ability to control the limit of paid days for temporary disability;
general analysis of personnel morbidity in the organization to fully assess the current situation;
planning preventive actions to improve staff health;
resolution of claims for loss of certificates of incapacity for work.

For HR employees, the logbook helps in calculating vacation days (if the illness occurred during the vacation period).

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Which form should I use?

There is no standardized form for filling out the journal. The structure and content of the document is developed independently at the enterprise ; it is allowed to fill out existing forms.

The log form for registering certificates of incapacity for work is approved by order of the head of the enterprise; instructions for filling it out for specialists of the personnel department can serve as an appendix.

At the end of the year, the magazine is numbered, sewn together with thread , and sealed with the signature of the head of the company and seal.

Is sick leave a strict reporting form?

The term “strict reporting document” can be understood as:

1. A document issued by one subject of legal relations to another “on account”, when the loss of the transferred document is unacceptable and may be accompanied by sanctions. In this case, sick leave is transferred to medical institutions as documents of strict accountability (paragraphs 6, 16 of the Instructions under Order No. 29).

2. A document used in monetary settlements (usually between legal entities and individuals) as an analogue of a cash register check.

The procedure for recording settlement documents is regulated by a large number of industry-wide regulations. The main one is the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ.

In turn, the procedure for using sick leave as a strict reporting document has not yet been regulated at the level of industry-wide standards. However, Order No. 29 regulates in detail the recording of sick leave certificates by medical institutions.

Thus, a certificate of incapacity for work in the context of strict reporting documents used by the employer company can only be considered at the level of local regulations of the business entity.

You can learn more about the use, in turn, of settlement BSOs in the article “What applies to strict reporting forms (requirements)?” .

The need for logging

Maintaining a book of registration of certificates of incapacity for work is not a mandatory condition and is not enshrined in the legislation of the Russian Federation. However, its creation is advisory in nature, in accordance with paragraph 10 of the “Guide to Personnel Issues”.

The recommendation for maintaining a book of registration of hospital bulletins is due to:

The ability to reconcile working time recording data when signing the corresponding time sheet.
The ability to count days to increase vacation if sick days coincide with vacation pay.
Monitoring the provision of sick leave certificates by employees within the time limits established by law (within 6 months from the date of restoration of full working capacity).
Possibility of reporting on sick leave certificates to the social insurance fund in the event of an audit.
Track each employee's cumulative number of paid sick days to calculate the legal limit.
Resolution of controversial issues in case of loss of a disability certificate.

Filling out the journal: features and form

Each employer has the right to keep a logbook at its own discretion. However, there is a standard developed form that is used by most organizations.

The main points that should be indicated on the title page of the document are:

Indication of the full name and details of the organization that accepts disability ballots.
Indication of the name of the document “Journal (or book) of accounting (or registration) of sick leave” . The designation of the document is voluntary and can also be chosen at the discretion of the employer.
Validity period of the document – indicates the opening and closing date of the registration journal.
Document storage period at the enterprise.
Indication of the details of the person responsible for maintaining the accounting book and his signature.

In the document's internal table, you need to create the following columns:

Disability certificate number.
Details of the employee who provided the sick leave (last name and initials, position).
Reason for going on sick leave.
Date of provision of the disability certificate.
Period of validity of the certificate of incapacity for work.
The name of the medical organization that issued the bulletin.
Total number of days the employee was absent.
Signature of the person who accepted the ballot and the employee who provided it.

The columns of the table are established at the discretion of the official and can either be supplemented or decreased. A sample sick leave registration book can be viewed here.

There are also some rules for drawing up and executing an accounting journal, non-compliance with which entails the loss of the legal force of the document:

The book is compiled both electronically and in printed form . Moreover, if the filling is carried out in printed form, then all entries must be made with a black fountain or gel pen;
all pages of the magazine must be numbered, and the document itself must be bound ; the closing date, initials and signature of the responsible person, as well as the number of bound and numbered pages must also be indicated on the last page. Also, if the manager wishes, the specified data can be sealed with the organization’s seal;
the use of corrective agents is prohibited ; if an error is made in the document, it is either completely redone, or the error is crossed out, the inscription “Corrected” is written and signed by the responsible person;
all entered data must be truthful and accurate at the time of entry into the accounting book.

Person responsible for maintaining the document

The person responsible for maintaining the journal is selected directly by the head of the enterprise.

But since sick leaves are transferred by the employee to the personnel department, then, accordingly, it is the employees of this department who are engaged in maintaining and filling out the book of registration of sick leave sheets.

If the enterprise does not have a human resources department, then employees, as a rule, submit sick leave certificates to the accounting department. In this case, the responsibility for maintaining the accounting book falls on the company's accountant.

In any case, regardless of who is engaged in maintaining and filling out the journal, the data (last name and initials), position held and signature of the responsible person must be written on its title page.

Period and place of storage of the journal

The storage period for the sick leave register is determined by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 (as amended on February 16, 2016). This document states that, like sick leave, disability certificates are kept at the enterprise for five years.

However, if we turn to the Tax Code (first part) of the Russian Federation, Federal Law No. 146 of July 31, 1998 (as amended on August 3, 2018), art. 23, then, according to subclause 6 of clause 3.3, the storage of documents relating to the payment of insurance premiums must be carried out for six years.

The book of registration of disability certificates is stored at the enterprise for 6 years. As for the storage location, according to Regulations of the USSR Ministry of Finance No. 105, the magazine must be stored in a special room or closed cabinet under the responsibility of an identified person.

After the expiration of the established period, the document is transferred to the archive of the enterprise.

Who is required to keep a journal?

The appointment of a responsible person is the task of the head of the company. As a rule, this becomes a personnel officer. An appropriate order is issued regarding the fact that the duty to keep a log of certificates of incapacity for work has been added to the functional responsibilities of a personnel employee. The employee familiarizes himself with it against his signature.

The functions of the responsible employee include:

timely completion of the book;
entering correct information or editing incorrect data;
attaching a sick leave certificate to the employee’s personal file;
guarantee of safety of accounting documents.

Improper performance of official duties may result in disciplinary action. A serious violation of the HR department is the loss of a sick leave form. In this case, the company prepares a request to the medical institution to issue a new disability form.

At the end of the calendar year or after filling out all the pages, the magazine is transferred to the archive for storage. A special act is drawn up about this.

Journal design requirements

The sick leave register is an official document for which a number of mandatory requirements are put forward. When filling out a document with a pen, you must use black gel paste. Otherwise, the FSS may reject the document. Certain nuances affect the design of the magazine. When maintaining accounting documentation, you need to pay attention to the following nuances:

Corrections that do not have a documentary basis are not permitted. If corrections are made, it is necessary to make a footnote and indicate on the basis of which the data was adjusted. Any correction is certified by the signature of an authorized person.
The information provided in the journal must be current and truthful.
No grammatical errors are allowed.
It is prohibited to use corrective means (special erasers, strokes, etc.) when making entries.
Data must be entered in legible handwriting.
The pages of the magazine must be bound and numbered. The last sheet indicates the date of numbering and firmware, the seal and signature of the organization, and the number of pages.

Failure to comply with these requirements will result in difficulties. According to legislative norms, documents that do not comply with the rules of maintenance lose legal force and cannot be used in courts and law enforcement agencies as evidence.