Just imagine, mom has worked all year, and today is the first day she is on vacation. You can finally relax, but... the child is sick. Not only does the young woman have to treat him, give him all the medications prescribed by the doctor on time, but she also has to figure out whether it is possible to take sick leave with the child on vacation . Of course, such situations are very rare, but if you are reading this article, it means that it still happened.
In addition, this topic is of interest not only to mothers, but also to accountants. After all, they are the ones who pay for sick leave. Let's look at these questions in more detail.
Will BC be paid if the child is still sick after the mother returns to work?
Although sick leave is not paid for a person on leave, there is an exception to this rule. For example, an employee who is on maternity leave or annual paid leave has a child who falls ill.
If he needs care even after his mother returns from vacation, then on her first working day she will have to provide a sick leave certificate opened on the same day. That is, a woman can count on payment of benefits only after leaving her vacation, and not during her stay on it .
From what moment is the ballot counted?
The law prohibits issuing certificates of incapacity for work “retroactively” , that is, opening it with the date indicated according to the words of the sick person.
Only a medical professional should examine the patient and he sets the start date of the sick leave and his conclusion.
Accordingly, sick leave is opened after a person contacts a medical institution, so if an employee did not come to the doctor immediately when he discovered symptoms, but after the end of his working day or shift, then the date of his release from work will be calculated from the next calendar day after seeking medical help . The same rules apply to nursing leave.
How is the amount calculated?
The employee submits sick leave to the HR department on the day he goes to work . Thus, he justifies his temporary absence from work.
It is impossible to accrue sick leave benefits without a sick leave certificate.
As with other benefits established by law, there are restrictions on the payment of sick leave to care for an adult sick member. Thus, benefits cannot be accrued for a period of more than a week and the total number of paid days in a calendar year to care for a sick family member cannot exceed a month - 30 days.
Such restrictions are established by clause 6, part 5 of Art. 6 of the Law of December 29, 2006
No. 255-FZ.
For cases of paid sick leave for child care, there are special conditions and restrictions on the total period for a calendar year depending on the age of the child (up to 7 years and from 7 to 15 years).
How the amount of care allowance is calculated is described here.
Application for transfer of vacation days
To transfer vacation days, you must first notify the employer of your intention. For this purpose, a corresponding application is drawn up. It indicates the reason why such an action is necessary, in this case it is the child’s illness. However, before doing this, you should talk to your boss about whether he will allow you to move your vacation to other days. Also, an employee who decides to take a later vacation due to the children’s poor health should find out whether the organization has a provision that allows this to be done.
Important ! If the organization has an appropriate local act that prescribes permission to postpone leave in the event of a relative’s illness, or if the head of the organization has authorized this action, then the employee is required to take sick leave from a medical institution. And only then write a statement.
An application for transfer of vacation according to the schedule is drawn up in any form, it indicates the following details:
- Details of the head of the organization to whom the application is sent;
- Personal data of the applicant;
- Request to reschedule vacation days indicating a valid reason;
- Description of the current situation;
- Applicant's signature and date of application.
After completing the application, it is submitted to the head of the department for signature. Then the agreed document is returned to the HR department, which accepts the document and takes further actions to move the planned leave.
Is it possible to agree with the employer on extending or postponing rest days?
When is this allowed?
Expert opinion
Semenov Alexander Vladimirovich
Legal consultant with 10 years of experience. Specializes in the field of civil law. Member of the Bar Association.
Internal local documents of an enterprise, for example, a collective agreement may stipulate the possibility of extending an employee’s leave due to the illness of a member of his family for whom he was caring .
In this case, the employer must make a proposal to amend the collective agreement, and together with the trade union organization of the enterprise, the relevant points are included in the document.
Does the employer have the right to refuse?
A collective agreement is not a mandatory document for an organization; accordingly, its content is not stipulated by law. The decision to include in its content any item relating to sick leave and vacations in particular is decided through negotiations between the collegial trade union body and the manager: and both parties in this case have equal rights.
Special instructions when transferring vacation
As a result of postponing the leave of one employee due to the illness of a child, the vacation schedule may be changed beyond recognition, that is, all the information specified in it may change. Therefore, the personnel service should draw up a vacation schedule in such a way that it is possible to make changes without completely re-issuing this document.
As mentioned earlier, such a change in vacation schedule may affect other people's vacations. Therefore, the personnel service must send such an employee a corresponding notification, and this person, in turn, must also write a statement expressing his agreement or disagreement with what is happening.
Is the procedure for extension/transfer different in connection with the BC?
To register an increase in the duration of vacation, as opposed to postponing it due to sick leave, a separate application from the employee is not required. After opening a certificate of incapacity for work, the employee notifies his employer of this fact and after such notification the leave is automatically extended.
Every employee has the right to annual leave, however, any employee may encounter illness of himself or his loved ones during his legal vacation. In order to correctly and timely calculate payment for sick leave, as well as to correctly document this procedure, you need to understand some of the nuances and study the legality of paying sick leave while on vacation.
Didn't find the answer to your question? Find out how to solve exactly your problem - call right now:
The possibility of extending the vacation period and receiving compensation for sick leave is given in labor legislation. It should be taken into account that changes are regularly made to the Labor Code of the Russian Federation and other federal regulations. Not all employees and employers know whether sick leave to care for a child on leave is extended and whether it is paid.
- 1 Paid or not?
- 2 Is it possible to extend the next vacation by the number of days that coincided with sick leave?
- 3 If the child has not recovered before the end of the vacation
- 4 Calculation of child care benefits
A certificate of incapacity for work when a child is sick and a parent is on vacation.
If a mother takes sick leave with her child on vacation , the time for rest will not be rescheduled or extended.
Therefore, sick leave should be opened on the day when the woman was supposed to return from vacation (based on clauses 40-41 on the rules for issuing sick leave).
When a woman took leave from April 3 to April 17, and her child fell ill, she must take out a certificate of incapacity for work starting from April 18.
If she takes out a sick leave on the day when the baby got sick, for example, April 15, 2 days that coincided with the vacation, no one will pay her.
A woman whose two children fall ill at once will receive one certificate of incapacity for work.
Paid or not?
There are plenty of reasons to extend your vacation. One of them is the employee’s personal loss of ability to work due to the emergence and development of pathology. If we are talking about a child’s illness, then things are a little different.
Every officially employed citizen has the right to be released from work due to illness. For this purpose, a certificate of incapacity for work is issued. Days of outpatient or inpatient treatment are paid depending on length of service and salary.
Also, according to the law, sick leave can be taken to care for a family member. These days are also subject to payment.
There are often situations when a child’s illness coincides with a vacation. In this case, the employer and subordinate have questions regarding the calculation of compensation for sick leave.
To understand them, you need to know the provisions of the current labor legislation.
Information on whether sick leave for child care during vacation is paid is given in Federal Law No. 255 “On Compulsory Social Insurance...”. The first paragraph of the first part of the ninth article states that accrual of payments under a certificate of incapacity for work issued in connection with a child’s illness during any type of leave (annual main or additional, preferential, maternity, at one’s own expense) is not made.
Financial compensation is only due in the event of personal illness during the vacation period of the insured person.
It is not uncommon for an employee on vacation and his child to fall ill at the same time. Then the payment of benefits is carried out only on the sheet issued by the employee due to his own disability.
By law, management has the right to develop and approve local regulations governing labor relations with subordinates.
In the collective agreement, the employer may provide for the payment of compensation for the illness of a child during the employee’s vacation period. But you need to take into account that in this case the money will have to be paid from the enterprise’s budget.
Is it provided?
If the employee himself falls ill, he is provided and paid sick leave , and the vacation is automatically extended or postponed to another time.
When a child gets sick during vacation, this rule does not apply.
This is due to the fact that during the annual rest period the employee does not need to be released from work to care for a minor, which means he is not provided with a certificate of incapacity for work.
If the employee nevertheless formalizes it, then the employer will not accept him in any case.
This rule applies not only to stay on annual main leave, but also to other types of rest - without pay, for care up to 3 years, for pregnancy and childbirth.
If at the end of the vacation the child is not recovering , then the employee has the right to apply to a medical institution for a sick leave certificate; from the first day of work, a certificate of incapacity for work can be opened and on this basis not to appear at work.
Paid or not?
It happens that a parent or other relative does not notify the doctor that they are on vacation and issues a sick leave to care for the child.
Since, by law, a certificate is not provided to an employee in connection with the treatment of a child during vacation, even if he is accidentally discharged, payment for it will not be provided .
If the employer mistakenly pays for this sick leave, the Social Insurance Fund will not reimburse the organization’s expenses due to the lack of a legal basis for this.
Clause 41 of the Order of the Ministry of Health and Social Development stipulates that if a child’s illness occurs during vacations, including the next one, sick leave will be provided only from the day the vacation ends . This means that it will be paid only from this day.
If an employee brings a sick leave certificate for a minor opened during vacation, whose closure falls on a date later than its end, then the employer has the right not to pay for the days that coincide with the vacation time, and the time after its end is paid according to the established rules.
The procedure for calculating disability benefits for children is discussed in this article.
The number of days provided for payment for the purpose of caring for a sick person is limited - duration table.
Will the rest period be extended?
With regard to the provision of benefits for temporary disability occurring during the vacation period, the legislator's positions vary. The employee himself is protected by labor legislation, and his vacation time is necessarily extended or postponed for the period during which he was sick.
As for child care, no preferences apply in such cases. The employee himself needs to understand this, and if a child gets sick during vacation, immediately issue sick leave from the date the vacation ends.
This will make it possible, without unnecessary effort and disputes, to exercise the legal right to provide sick leave within a specified period.
Labor Code in paragraph. 4 tbsp. 124 provides for the possibility of issuing a local act (an order of the enterprise itself), in which it is possible to introduce other reasons for extending or postponing vacation , including due to sick leave for a child.
Is it possible to extend the next vacation by the number of days that coincided with sick leave?
Article No. 124 of the Russian Labor Code establishes the right of workers to extend and postpone leave due to illness. To do this, you need to issue an official certificate of temporary disability and notify the company management.
Expert opinion
Semenov Alexander Vladimirovich
Legal consultant with 10 years of experience. Specializes in the field of civil law. Member of the Bar Association.
There is no need to write an application to extend your vacation. By law, extension is carried out automatically. Although, many employers still require the employee to submit such an application with the attached papers.
The possibility of extension is provided only in case of temporary loss of personal ability to work. If leave and sick leave to care for a child coincide, then extension is not allowed. But it must be taken into account that labor relations are regulated not only by federal laws and the Labor Code of the Russian Federation, but also by local regulations of the enterprise.
The head of the company, at his discretion, can introduce a rule according to which, if an employee’s vacation coincides with the illness of his child, the days of release from work will be extended for the period of outpatient or inpatient treatment of the child. But rarely do employers make such changes to collective agreements.
Based on everything said above, we can conclude that it makes no sense to issue a certificate of temporary disability to care for a child during vacation. The management of the enterprise will still not accept such a document and will not make payment.
You can extend leave due to a child’s illness, if this is not provided for in the collective agreement, in one of the following ways:
- submit an application addressed to the company management with a request to provide a certain number of days off at your own expense. The decision is made by the director of the company. If the employee’s long absence from the workplace does not interfere with the normal flow of the production process, then the manager will put a conciliatory resolution on the application and issue an appropriate order;
Possibility of rescheduling leave due to child illness
One of the significant reasons for postponing vacation at the request of an employee may be a documented illness.
This opportunity is provided by Article 124 of the Tax Code of the Russian Federation. But can an employee transfer vacation days if his child was sick during the vacation? However, a postponement or extension of leave due to a child’s illness may still be made. This can happen in two cases:
- An employee going on vacation will agree with the company management, who will provide him with the opportunity to reschedule his vacation;
- Local acts of the organization have included provisions on situations that allow the transfer of vacation days. What is enshrined in paragraph 4 of part 1 of article 124 of the Labor Code.
Important ! The Labor Code of the Russian Federation does not establish that it is possible to postpone vacation due to caring for a sick child, however, the possibility of transferring vacation days due to the illness of children and other relatives can be prescribed in local regulations of the company.
If the child has not recovered before the end of the vacation
There are situations when the child does not have time to recover and recover before the end of the vacation. If the baby requires care, then the parent can apply for sick leave. Based on such a certificate, the company management will provide the required number of days off from work and make payment for this period.
It's fast and free!
Dear readers! To solve your problem right now, get a free consultation
— contact the duty lawyer in the online chat on the right or call:
Calculation of child care benefits
If an employee brings sick leave to care for a child, then you need to know how to calculate and pay for it. The accounting department is responsible for determining the amount of compensation. It is also useful for employees to know the calculation and payment procedure. This will help them defend their rights in case of their intentional or unintentional violation.
It is important to know a number of nuances:
- Payment for days of temporary disability is made from the Social Insurance Fund;
- sick leave provided by a former employee is not subject to monetary compensation;
- The number of paid sick days issued due to the need to care for a child is limited by law and depends on the age of the child. This is stated in the fifth part of the sixth article of Federal Law No. 255;
- The amount of the benefit depends on the form of treatment (inpatient, outpatient), the disabled status of the sick child, the employee’s insurance record, and the amount of his salary.
The algorithm for calculating a temporary disability certificate due to a child’s illness is given below:
- determining the length of service of a subordinate . If an employee has worked for 5-8 years, then he is entitled to 80% of the average salary, if less, then 60% of the salary. If you have worked for more than 8 years, sick leave is paid at 100%;
- determination of average earnings . You should be guided by Article No. 14 of Federal Law No. 255. The average salary is calculated for a two-year period. In this case, financial assistance, social payments, and travel allowances are not taken into account. Only salary, quarterly and annual bonuses are summed up. The resulting figure is divided by 730 days of the reporting period. The result shows how much money a person receives for one day of work;
- determining the type of treatment for the child. In the case of treatment in a hospital, benefits are accrued for all days of stay within the walls of the medical institution. If the child was treated at home, then the first ten days are paid depending on the length of service. Further, the benefit amount is 50% of average earnings;
- determination of the child’s age, nature of the disease. The number of maximum paid days depends on this. You should be guided by Federal Law No. 255:
- according to uniform rules, regardless of age, benefits are calculated on sheets with codes 13 (disabled children) and 14 (HIV-infected);
- if a child is under 7 years old, then code 09 (injury, common illness) is paid for up to 60 days, and code 12 (pathology from a special List approved by order of the Ministry of Health and Social Development of the Russian Federation No. 84n dated February 20, 2008) - 90 days a year;
- if the child is from 7 to 15 years old, then the benefit is due for 45 days of illness per year;
- determining the amount of benefit . To do this, the period of incapacity for work is multiplied by a percentage of the average daily earnings, depending on the length of service.
There have been no additional payments or bonuses over the past two years. Sidorova's son A.V. 5 years. He got the flu. This year Sidorova A.V. I took sick leave for care 3 times for a total duration of 25 days. The employee's work experience is 3 years.
The benefit calculation is given below:
- the average daily salary is 35,000:29.3=1194.54 rubles;
- for a day of incapacity for work, taking into account length of service, 1194.54 x 0.6 = 716.72 rubles are due;
- the period for which benefits are accrued is 5 days;
- the amount of payment for a child’s illness will be 716.72 x 5 = 3583.6 rubles.
Thus, in accordance with current legislation, sick leave to care for a child on vacation is not subject to payment or extension. The benefit is accrued only if the child has not recovered before the end of the vacation period.
In this case, the employee needs to open a sick leave certificate. A completed certificate of incapacity for work is submitted to the enterprise. The accounting department carries out calculations and accruals for sick leave. Payment is made in accordance with the rules approved by Federal Law No. 255.
Maternity leave refers to two different types of leave: maternity leave and parental leave. For pregnancy and childbirth, issued in accordance with Art. 255 Labor Code of the Russian Federation:
- at 30 weeks - for 140 days (at the rate of 70 days before birth and the same amount after, and for complicated births - 70 and 86 days, respectively);
- at 28 weeks (when carrying twins) - by 194 days (based on 84 days before birth and 110 after);
- at a later date (at the request of the pregnant employee).
Dear readers! To solve your specific problem, call the hotline or visit the website. It's free.
In accordance with the Law of the Russian Federation No. 1244-1, for women living in radiation-affected territories with the right to resettle, prenatal leave is increased to 90 days with health procedures carried out outside such territory.
As soon as maternity leave ends, a woman has the right to apply for leave to care for a newborn until it reaches 3 years of age (Article 256 of the Labor Code of the Russian Federation). In this case, the employee has the right:
- use vacation in parts , sharing it with the child’s father or other relatives;
- go to work part-time while maintaining benefits.
The fact is that the very fact of the birth of a child is recorded in the hospital bulletin, which records the number of postpartum days required by law, and a second sick leave is simply not provided.
Until what age is a child given sick leave?
A certificate of incapacity for work can be issued by an employee only if the age limit is observed:
- Up to 7 years - the employer must provide up to 60 compensated days for any type of illness, without taking into account whether the treatment is inpatient or outpatient.
- From 7-15 years. Landlord up to 15 paid days for any case of illness. The increase in sick leave depends only on the verdict of the medical commission.
- Over 15 years - maximum 3 days for any disease. If the medical commission makes a positive decision, the period can be extended to 7 days.
Social Fund insurance pays compensation according to the following scheme:
- Children under 7 years old - 60 days.
- From 7 to 15 years - no more than 15 days (for 45 days you need a conclusion from a medical commission).
- Over 15 years old - no more than 3 days (for 7 days a conclusion from a medical commission is required).
Note ! _ After the child reaches adulthood, his parents cannot take sick leave to care for him.
Sick leave is only available for caring for a minor child
There are many different subtleties when applying for a certificate of incapacity to care for a child, especially when it comes to cash payments.
For outpatient treatment, payment is made only for the first 10 days of illness, while payments are calculated as usual. The remaining days of voting are paid in the amount of 1⁄2 of the salary.
Is it payable?
In the above cases, carer's leave will be payable. The calculation is made on a general basis, which takes into account the insurance period and average earnings per day.
Insurance length of service of an employee on maternity leave
The amount is calculated for 10 days of sick leave according to the following data:
- if the length of service is less than six months , the monthly minimum wage is taken into account;
- with up to 5 years of experience – 60 percent of the average salary;
- up to 8 years of experience – 80 percent;
- more than 8 years – 100 percent.
If sick leave lasts more than 10 days, from the 11th day 50% of average earnings are calculated, regardless of length of service.
An exception is the treatment of a child in a hospital setting, since in this case the calculation continues to be based on the length of service (Part 3, Article 7 of Federal Law No. 255 “On compulsory social insurance in case of temporary disability and in connection with maternity”).
Average earnings per day
The calculation is made according to the rules specified in Art. 139 Labor Code of the Russian Federation:
ZPsr = ZP / 12 / 29.3, where:
- ZPsr – actually, the average wage;
- Salary – actual accrued wages (accounting also includes other payments made by the employer for the purpose of providing labor);
- 12 – number of months in a year;
- 29,3 – average monthly number of calendar days.
In situations where the employee had a period of not fully worked month, the formula changes slightly:
ZPsr = ZP / (29.3 * OMP * OMN), where:
- Omp – number of fully worked months;
- OMn – number of days in an incompletely worked month.
The total number of sick days is calculated.
To make it easier to calculate benefits, you can use an online calculator. Just fill in the required fields and get the result.
The mother, father, grandmother or grandfather, depending on who is actually caring for the newborn, can take parental leave. The duration of such non-working period is either one and a half years or 3 years.
Expert opinion
Semenov Alexander Vladimirovich
Legal consultant with 10 years of experience. Specializes in the field of civil law. Member of the Bar Association.
Payment for the first half of the leave, until the child is 1.5 years old, is paid in a larger amount than leave to care for a child under 3 years old. Let's find out how sick leave is paid during parental leave.
- When is sick leave paid during parental leave?
- Is parental leave extended when applying for sick leave?
- How is sick leave paid during parental leave?
- Legislative acts on the topic
- Common mistakes
- Answers to common questions about how sick leave is paid during parental leave
Payment Features
Payments are provided in connection with the onset of illness for citizens who have worked for more than six months, provided that during the specified period of work, deductions were made for them to the insurance fund. When caring for children, mothers pay for sick days depending on the age of the baby:
- 60 days are given if the child is under 7 years old;
- in case of serious illness, 90 days are given, the list of cases is regulated by Order of the Ministry of Health and Social Development No. 84n dated February 20, 2008;
- 120 days in case of difficult post-vaccination period, HIV infection and detection of malignant neoplasms;
- if the teenager is under 15 years old, then 45 days are provided.
When an official quarantine is declared in a children's institution or school, parents are also issued sick leave by a medical organization.
Sick leave payments are calculated based on the average salary level for the last years of service. According to Part 6, with a total work experience of at least 6 months, an amount not exceeding the maximum minimum wage for the constituent entity of the Russian Federation is paid monthly. When employed in the Far North, an additional coefficient for work in a hard-to-reach area is taken into account.
Social benefits must be calculated in accordance with Art. 7 Federal Law No. 255 dated December 29, 2006:
- 100% for employment over 8 years;
- 80% – from 5 and inclusive of 8 years;
- 60% – less than 5 years.
Compensation is calculated for the full number of days when the employee did not return to work. The first 3 days are paid at the expense of the company with which the employment contract is concluded. The rest is covered by the RF Social Insurance Fund through contributions from insured persons.
Payments are made during the entire period of employment. Compensations are accrued additionally within 30 days from the date of termination of the contract with the employer. The reason is the occurrence of an insured event or maternity.
When is sick leave paid during parental leave?
The law states that a sick leave certificate for a family member caring for a child and employed under an employment contract while on leave to care for a child under 1.5 and 3 years old should not be issued.
The insured person cannot receive sick leave benefits if work duties are temporarily not performed, and wages are maintained, partially or fully.
A certificate of incapacity for work is not issued to employees of an enterprise in the following cases established by law:
- while on parental leave to care for a child under 3 years of age (except for cases of maintaining part-time employment on a part-time or part-week basis, as well as when working remotely);
- while on maternity leave;
- during unpaid leave (rest at your own expense).
Exceptions to the rule about the impossibility of paying for sick leave during leave to look after a newborn are the following situations:
- when an employee on vacation continues to work part-time (or week);
- when performing official functions remotely;
- when interrupting the vacation period in order to return to the workplace on the basis of a certificate from the clinic.
Payment of sick leave during the vacation period
If your health fails during a well-deserved vacation, you must inform the company management about this. An increase in the rest period is carried out by default on the basis of the presented certificate of incapacity for work. There is no need to write an additional statement (as the Labor Code says), but sometimes the personnel department asks for such a paper for reporting.
In accordance with the information on the sick leave, the following measures are possible: extension of the vacation period or compensation for missing days. An order is issued to change the date of return to work. An employee also has the right to apply for the transfer of unused days if they fall within a period of incapacity for work.
The employee got sick himself
Reimbursement for incapacity time is carried out only in cases where leave was provided on a paid annual basis. Payment of sick days is made taking into account the employee’s average monthly income. An important condition is that the form be issued by a medical institution located in Russia.
If the illness occurred while outside the Russian Federation, the employer has the right to refuse to pay for lost days. If the company is ready to make payments for such days, the citizen needs to go to a medical institution abroad and issue a certificate of incapacity for work in accordance with the requirements under Russian law.
Child care provided
If an employee’s child falls ill during a planned annual vacation, you can take sick leave. But payments for the period when child care was required (if the employee took paid vacation days) are not made. The rest period will not be extended or postponed. Compensation is allowed only if the employee’s health deteriorates.
Attention! If the child’s illness lasts for a long time, and the mother or father needs to go to work due to the end of their vacation, the clinic will issue sick leave. The time spent caring for your son or daughter will be paid from the day following the end of your vacation. The average salary for the previous years of the employee’s career is maintained.
Is parental leave extended when applying for sick leave?
Leave to care for children under 1.5 and under 3 years of age cannot be extended while the employee is on sick leave.
Extension due to the issuance of a certificate of incapacity for work is subject only to annual paid leave , since every employee by law has the right to rest during the working year, and a period of illness prevents the exercise of this right. Moreover, even annual leave can be extended for the time specified in the sick leave certificate only if the disease is detected in the employee himself, not his child or family member.
What should an employer do?
So, if a working person gets sick, he must first notify his employer.
If a person who is going to take sick leave works in two places, then he is obliged to notify both employers (but for this it is necessary to take several certificates of incapacity for work for each job).
The employer, after receiving a fully documented sick leave, can act according to two schemes:
- transfer part of the days (according to the number on the sick leave) to another period (with the consent of the employee),
- extend the vacation for the time the employee was sick.
In the first case, a statement from the employee will be required, and in the second, no action is required from him.
The application is written addressed to the head of the organization. The fact is that in order to transfer vacation days it is necessary to issue an Order. If the vacation is simply extended, the basis is sick leave.
Some bosses still issue an Order, thus protecting themselves from the need to prove they are right.
Common mistakes
Error: The employer refuses to pay sick leave benefits to a woman who is on maternity leave and continues to work remotely.
Comment: Employees who perform their job duties on a shortened day (week) or remotely are entitled to paid sick leave.
Error: The employer did not accrue sick leave benefits to an employee on parental leave and working remotely on the next payday.
Comment: Sick leave benefits, no matter when they are paid - during work duties or during remote work, should be accrued on the next day of salary or advance payment.
How is it paid?
After filling out the sick leave certificate, it is sent for review to the accounting department, where the document is carefully checked and funds are credited.
An accountant may refuse to issue benefits on the following grounds:
- when registering sick leave, the employee is on vacation;
- The child is over 15 years old and was treated in a hospital.
If necessary, you can apply for sick leave during paid leave.
How many days is sick leave for maternity leave? Read here.
What are the terms of sick pay for pregnancy and childbirth? Details in this article.
Who pays - the Social Insurance Fund or the employer?
Child care benefits are paid by the Social Insurance Fund.
Until recently, this responsibility lay with the employer, who was subsequently required to report to the Social Insurance Fund and receive benefits for paying mandatory contributions.
Legislation on the issue
Issues of paying sick leave during parental leave are covered in the following legislative acts.
Article of the law | Name |
Article 256 of the Labor Code of the Russian Federation | On the right of one of the parents or a close relative to take parental leave |
Art. 124 Labor Code of the Russian Federation | On the extension of annual paid leave for the period of sick leave |
Issuing a sick leave certificate to the father if the mother is in the hospital
It happens that a child begins to get sick in a very inappropriate situation. If, for example, his mother is being treated in a hospital or, for some reason, cannot take care of the child herself. According to the legislation of the Russian Federation, any family member has the right to issue a sick leave certificate. Very often this responsibility is assigned to the father of the child.
To obtain a certificate of incapacity for work, a document confirming your identity is required.
Note ! _ Most often, medical institutions do not check relatives caring for children for the degree of relationship, and sick leave is issued without any problems.
The father can also take out sick leave to care for a child.
The duration is determined by the same laws as when issuing a sheet to the mother of a child.
The benefit pays only for a certain number of days, the remaining days are paid by the social fund. insurance does not compensate. But even from such a situation you can find a way out.
If a mother cannot care for her sick child, and the family is considered low-income, then sick leave can be opened for all adult family members in turn:
- the child's father;
- grandmother;
- grandfather.
All family members have the right to take turns taking sick leave
To register a sick leave for a family member, he must be officially employed. A certificate of incapacity for work can be opened only for those employees for whom the employer makes contributions to the Social Insurance Fund.
When is sick leave paid during parental leave?
The procedure and conditions for paying annual leave are prescribed in Art. 124 Labor Code of the Russian Federation. But if we are talking about parental leave, then the law states that there can be no talk of extension.
If a family member is employed under an employment contract and is on parental leave, then he is not entitled to sick leave by law (clause 1.part 1 of article 9 of Federal Law No. 255 of December 29, 2006).
Important! According to current legislation, if an employee temporarily does not fulfill his labor duties under a contract, and his salary is retained, then he does not receive sick leave benefits.
A certificate of incapacity for work cannot be issued to employees in the following situations:
- when on parental leave for a child under 3 years of age (except for cases of part-time work and remote work);
- during the period of holiday according to the BiR;
- during vacation at your own expense (unpaid).
A certificate of incapacity for work while on care leave is paid in the following cases:
- if the employee works, but on a part-time (reduced) working day;
- if the employee performs work remotely;
- if the vacation was interrupted and the employee returned to work on the basis of a certificate from the clinic.
Important! According to the law, care leave of up to 1.5 or 3 years is not extended on the basis of sick leave.
How to get sick leave
To obtain a sick leave certificate, you need to go to a clinic or any medical institution. Next, it is necessary to record the fact of illness either in the employee himself or in the child.
Papers required:
- medical card (for an employee or a child);
- passport;
- a paper indicating information about the company where the certificate of incapacity for work should be submitted.
You can contact the following organizations.
For a child | For an adult |
Children's clinic at the place of registration | Clinic at the place of registration |
Children's hospital where the child is being treated | Hospital where an adult is being treated |
A private clinic that has the right to issue sick leave certificates according to the established template. The medical clinic must have a license. |
Formulas for calculations
Formula for calculating payout amounts:
where B is the amount of sick leave payments, etc.;
SZ – average earnings, t.r.;
KD – number of days of sick leave, days;
P – percentage of payments,%.
Calculation of average wages for 1 day:
where ZP is the total amount of payments to the employee over the past two years, etc.;
730 – number of days in 2 years.
If in the two previous years there was no income or it was below the minimum wage, then the calculation looks like this:
SZ = minimum wage per month * 24/730.
How to calculate compensation for sick leave while on vacation?
Let us now study a number of practical nuances that reflect how sick leave is paid during the next vacation in one form or another.
Important! From 2021, sick leave payments are made according to a direct payment scheme. Read more about this in our memo.
Sick leave, which is issued by an employee on vacation, is calculated in the same manner as sick leave for employees who are not on vacation. That is, it is carried out using formulas used in calculating sick leave, and not vacation pay.
Check whether you have calculated the benefit correctly with the help of ConsultantPlus experts. Get free trial access to K+ and proceed to the calculation example.
In cases provided for by law, the maximum and minimum values of the base for average earnings, as well as the maximum duration of sick leave, are considered.
You can familiarize yourself with the formulas for calculating sick leave and vacation pay, as well as study the fundamental differences between them in the articles:
- “Calculation of the number of vacation days in 2021 - 2021 - example”;
- “How to calculate sick leave”.
Examples of calculations
Example No. 1. An employee was sick herself.
Payment for sick leave is made only in two cases:
- the employee works from home;
- The employee works part-time.
- average earnings in this case are calculated according to general principles (parts 2,2.1 and 3.1, Article 14 of the Federal Law of December 29, 2006 No. 255 Federal Law);
- calculation period – two calendar years that preceded the year of incapacity;
- there are no excluded periods;
- the insurance period is taken into account;
- the first three days are financed by the employer, then payments come from the funds of the Social Insurance Fund (clause 1, part 2, article 3 of 255-FZ).
Initial data for calculation:
- Nikiforova S.S. has been working at Phoenix LLC as a secretary since July 20, 2015;
- from 10.01. until 06/18/2018 Nikiforova goes on leave for the BiR;
- from 06/19/2018 Nikiforova goes on maternity leave to care for a child up to 1.5 years old;
- from January 15, 2020, Nikiforova went to work part-time for 20 hours a week;
- from 08/20/2020 to 08/29/2020 (10 days) Nikiforova is on sick leave herself;
- experience: 6.5 years;
- Nikiforova wrote an application to change the years of the billing period. The design years chosen were 2021 and 2021;
- We calculate average earnings for 2021 and 2021;
- For calculations, we take into account only those amounts for which contributions to the Social Insurance Fund were paid, that is, we exclude disability benefits;
- average earnings: (243500+286000)/730 = 725.34 rubles;
- since the insurance period is less than 8 years, but more than 5, the benefit will be 80% of her earnings
- benefit calculation: 725.34*10*0.8 = 5802.72 rubles.
Example No. 2. An employee’s child fell ill.
Benefit calculation features:
- the benefit is calculated according to the same rules as for the employee herself;
- the procedure for determining the amount of the benefit is different, since the amount depends on the type of treatment, the age of the child, and the number of paid days of child care;
- the rules are established in Part 3 of Article 7 of 255-FZ;
- the limit of paid days is controlled in accordance with clause 1 of Article 5 of 255-FZ;
- the total number of paid days cannot exceed 60 days;
- if the child’s illness is indicated in the List, which was approved by order No. 84n dated February 20, 2008, then the maximum period of temporary disability is set at 90 calendar days;
- The benefit is fully financed from the Social Insurance Fund.
- Let's take the data from example No. 1 for Nikiforova;
- Let’s assume that from August 20 to August 29, 2020 (10 days), the employee was on sick leave to care for a child of 7 years;
- the average earnings are determined in the example above and are equal to 725.3 rubles;
- the child was sick for 10 days, the benefit is calculated based on Nikiforova’s insurance record;
- the length of service is 6.5 years, which means that benefits are paid in the amount of 80% of earnings;
- benefit calculation: 725.34*10*0.8 = 5802.72 rubles.
Example No. 3. The benefit is calculated based on the minimum wage.
- The regional coefficient is not taken into account. The coefficient will be used at the very end of the calculation. The benefit amount needs to be increased.
- Let's change the conditions from example No. 2 a little;
- let Nikiforova not work anywhere until January 2021, that is, have no earnings in the billing period;
- At the time of the child’s illness, Nikiforova was set to work part-time: 4 hours out of 8 every day, or 20 hours out of 40 hours every week).
- since there were no payments in the billing period, we use the minimum wage;
- calculation of daily earnings: 5640/30.4 = 185.53 rubles;
- benefit amount: 185.53 * 10 = 1855.3 rubles.