Issuance of certificates of incapacity for work
Part-time work (Article 282 of the Labor Code of the Russian Federation) has restrictions and features of payment of benefits:
- Internal part-time workers receive payments according to one ballot, taking into account all income received by type of employment.
- External part-time workers who have different employers must present a second original certificate of incapacity for work to the place of additional employment, provided the period of additional work is more than 2 years.
- According to clause 4 of the Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n, a medical institution issues bulletins for presentation at each place of work to a person employed by several employers over the previous 2 years.
- Part-time workers with less than 2 years of additional work experience are provided with one certificate of incapacity for work to receive benefits from the current or another employer.
- The attending physician receives information about employers orally from the person who received the disability.
Tax payments submitted within 6 months are subject to payment.
Pitfalls and bottlenecks
- What to do if they do not grant part-time benefits due to the fact that 2 years have not been worked? The benefit can only be received at one workplace. In order for the amount to be larger, a certificate of income must be brought from the second employer. A certificate is also required that the benefits were not received from another employer.
If it was not possible to bring the document on time, and the benefit was calculated without a certificate, it can be brought later. Then a recalculation will be made and additional payments will be transferred. Recalculation can only be made within 3 years after the benefit is assigned. In addition to the certificate from the employee, a free-form application will also be required.
Part-time work provides an opportunity for an employee to increase their income. Payments from the Social Insurance Fund in the event of an insured event are also increasing. If the work experience at enterprises is less than 2 years, the benefit is paid only in one place of employment.
But the average daily earnings can be increased by providing a certificate of income from other policyholders who were present during the billing period. Knowing your rights will allow you to competently approach receiving sick leave benefits.
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Options for paying benefits for part-time workers
In practice, there are several situations of employing an employee. The LN payment option depends on the circumstances that arise.
| Conditions of employment | Procedure for receiving benefits |
| The employee has been employed for the previous 2 years by the same employers | Payment of benefits is carried out by each employer on the basis of original ballots issued by the medical institution |
| The employee is employed by some employers, but has been employed by other employers for the previous 2 years | Payment for incapacity for work is carried out on one sheet of paper presented to the current or another employer of your choice. When calculating average earnings, income received in previous places of work is taken into account |
| The employee was employed both in the current organization and with other employers | Payment is made one LN from any of the current employers determined by the employee at his choice |
| The employee was employed by several employers and in the previous 2 years worked both in the current organization and with other employers | Payment is made for all places of work, taking into account the income received, or one LN from any of the current employers chosen by the employee |
| The person is employed by one employer, the period of internal part-time work is less than 2 years | When calculating, payment of benefits is carried out according to one document; the amount of average earnings includes all income received, including at the place of internal part-time work |
Important! An employee who has chosen one of the organizations to receive benefits will need to provide certificates of no payments from other places of employment.
A person who does not provide a certificate of income and lack of payments is deprived of the right to receive benefits. The Social Insurance Fund does not accept expenses as offsets when paying benefits to a part-time worker without justification.
Who is entitled to paid sick leave?
Part-time sick leave is due to both external and internal part-time workers, regardless of the length of their work. That is, there cannot be any restrictions on payments.
According to recent changes in legislation, a citizen who is officially employed in several positions has the right to count on temporary disability payments for all places of work.
However, there are a number of features.
Calculation example:
A person works in three positions at once in one organization, while only one is the main one for him. A medical institution issues one sick leave certificate, which is filled out by the employer.
At the same time, when calculating the average monthly and average daily earnings, the amounts that the employee receives from all positions are taken into account.
Providing a certificate of incapacity for work by a part-time worker
A part-time worker receives one or more medical conditions at a medical institution. The employer is provided with an original or a copy of the certificate of incapacity for work, depending on the length of part-time work.
| Period of part-time work | Ballot form |
| External part-time job for more than 2 years | The original LN is provided, corresponding in content to the document provided to the main employer. Disability benefits for a part-time worker are paid |
| External part-time job less than 2 years | A copy of the certificate issued by the medical institution is provided for presentation at the place of work. The benefit is not paid, a document is required to confirm the reason for absence |
| Internal part-time job regardless of length of service | One original is provided, according to which the employer pays benefits taking into account the amount of the person’s income from additional work (clause 2 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ) |
When calculating the benefit, the daily average income is calculated as a fraction of the income received over 2 years and 730, the number of days in the period. The resulting average amount, taking into account the coefficient depending on the total length of service, is multiplied by the number of days of incapacity.
An example of payment of personal income to an internal part-time worker. Employee P. has a main and additional place of employment in the company. The total work experience is 6.5 years. The income of the employee at his main place for the 2 years preceding the insured event amounted to 550,000 rubles, and for part-time work - 58,000 rubles. In 2021, the employee issued a personal insurance policy lasting 10 days. The benefit amount was: P = (555,000 + 58,000) / 730 x 80% = 6,717.8 rubles.
Examples of calculations
For employees who hold several positions in one organization, there is a simple procedure for calculating temporary disability benefits. All amounts that the employee receives from the employer are summed up.
Then the average monthly and average daily earnings are calculated from them, and then the benefit itself.
Calculation example:
A person receives 15 thousand rubles monthly for his main position. In the same organization, he holds two part-time positions, the salary for each of which is 4 thousand rubles.
In total, the employee receives 23 thousand rubles per month. Over the past two years, the employee earned 552 thousand rubles from these positions.
The average daily earnings are: 552,000 rubles/730 days = 765.14 rubles.
With a sick leave of 10 calendar days, a person will receive temporary disability benefits in the amount of 7651.4 rubles.
If a person worked for different employers, but presented sick leave to all of them for payment, then each organization calculates the benefit in its own way. Based on the amounts that the employee received for his position in the organization.
Calculation example:
A person works in one organization, receiving 4 thousand rubles monthly. At the same time, he works in another company, receiving 5 thousand rubles monthly. When submitting sick leave to both employers, each of them calculates the benefit independently.
For example, disability lasted 15 calendar days.
So, from an organization where the payment is 4 thousand rubles, the benefit will be 1972.6 rubles.
And from a company with a payment of 5 thousand rubles - 2465.7 rubles.
The formula is simple: income for two years is divided by 730 days, and then multiplied by the number of days of disability. In total, a person will receive a benefit of 4,438.3 rubles.
Examples of calculations are provided for those with a total work experience of 8 years or more. That is, when the insured event is subject to 100% payment.
If you have less work experience, the amounts will be less. Based on established rules.
Legislation
The Ministry of Health and Social Development has established that with a work experience of 0.5-5 years, the temporary disability benefit is 60% of monthly earnings. With a total work experience of 5-8 years - 80%, over 8 years - 100%.
The main regulations governing the payment of sick leave:
- Order of the Ministry of Health and Social Development of Russia No. 624n;
- Federal Law No. 255 “On compulsory social insurance in case of temporary disability and in connection with maternity”;
- Decree of the Government of the Russian Federation No. 375.
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Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 n 624n
Federal Law N255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”
Decree of the Government of the Russian Federation of June 15, 2007 N 375 (as amended on January 19, 2019)
Procedure for paying LN
Regardless of the right to receive benefits, there is a standard sequence of actions for a part-time worker and his employer: (click to expand)
- The part-time worker notifies the immediate supervisor of incapacity for work due to illness, injury, or the need to care for a child.
- The employer instructs the personnel employee to make an appropriate note on the timesheet. A number of enterprises with well-organized office work issue an order for the absence of an employee. The main function of the order is to confirm the absence of an employee for the temporary registration of another employee.
- The part-time worker provides a certificate of incapacity for work to confirm a valid reason for absence and (or) receipt of benefits.
Next, the personal statement is transferred to the personnel authority and an order is issued for the employee to leave (if necessary). If the part-time worker has more than 2 years of experience, the bulletin is sent to the accounting department for calculating benefits. A part-time worker with less than 2 years of experience requests a certificate of income for the previous period and the absence of benefit payments. Certificates are provided to the employer making the payments.
According to the expert, in addition to the certificates, it is necessary to take an application from the employee with a request for payment of a certificate of incapacity for work based on the documents provided.
Web service expert for accounting and reporting N. Sorokina
Why is sick leave needed?
An employee has the opportunity to receive a sick leave certificate, that is, a document indicating his temporary inability to perform professional duties, for several reasons. Among them:
- the presence of injury or illness in the employee;
- need to care for a child or other family member;
- the employee, his child under 7 years of age, or another incapacitated family member is in quarantine;
- carrying out prosthetics activities;
- rehabilitation in sanatoriums after outpatient treatment of injuries or diseases.
A separate type of social security is the payment of benefits in connection with maternity, that is, for pregnancy and childbirth. A sick leave certificate also confirms this circumstance.
The procedure for issuing sick leave certificates is regulated by the order of the Ministry of Health of the Russian Federation “On approval of the procedure for issuing sick leave certificates” dated June 29, 2011 No. 624n. According to paragraph 4 of this order, an employee may be issued one or several sick leaves.
The procedure for calculating the average earnings of a part-time worker
Average earnings for benefit payment include all taxable income received by the employee in the previous period. Of particular importance when calculating the average earnings of a part-time worker is the indicator when employing an employee in the amount of 0.3 or 0.25 rates, if the benefit is paid by each employer.
Features of comparing average earnings with the minimum wage: (click to expand)
- For full-time employees, when receiving an income for a full month that is less than the current minimum wage, the average earnings are calculated from the amount of the minimum wage.
- For persons working part-time, the duration of the shift is determined in proportion to the length of working time in relation to normal working time. Average earnings are compared in the same proportion as the minimum wage. A similar procedure applies to part-time workers with less than 6 months of experience.
The minimum wage in 2021 is 9,489 rubles from January 1, 11,163 rubles from May 1, 2021. In addition to comparing monthly income with the minimum wage, it is necessary to compare the amount of income of the billing period with the limit established annually. When calculating benefits for an insured event that occurred in 2021, an income limit of 1,473,000 rubles is applied. When benefits are paid by several employers, the maximum amount of income is set separately for each calculation.
Let's sum it up
As can be seen from the presented material, the procedure for making payments for external part-time work is practically no different from the procedure for paying sick leave to any other employee. The same conditions and restrictions will apply.
However, this statement will be true only if the employee has been working part-time for the third calendar year. If during the previous 2 years the employee was not registered with the organization at all and did not provide certificates from other employers about non-receipt of benefits, then the employer has every right to refuse to pay him sick leave.
If the employee has worked only part of these 2 years, then he has a choice between the enterprises where he was employed at the time of receiving sick leave. The choice, as a rule, is made in favor of an enterprise or enterprises where the average earnings are higher.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Errors in calculating benefits for part-time workers
Error No. 1. In practice, circumstances arise when an employee is not able to receive personal income benefits at his main place of work, for example, in the event of business downtime. It is a mistake to assume that an employee has the right to pay personal compensation only based on the income of an additional job. The employee must bring the part-time employer a personal identification document, a certificate of income from the main place, and a certificate of no payments. The benefit is assigned taking into account the amount of income received under the main contract. The employee has the right to choose an employer to receive benefits (clause 2.1 of Article 13 of the Federal Law of December 29, 2006 No. 255-FZ).
Error No. 2. Employees may provide a duplicate document to pay personal income to a second employer. The employee’s opinion that a duplicate is equal in legal force to the original is erroneous. Payment of disability benefits is carried out according to the original slips. Each of the documents is a separately issued sheet, has a unique number and other mandatory details.
The employer, having received a duplicate LN, has the right to refuse to pay benefits.
How can I pay the BC for a part-time employee who has worked for less than 24 months?
There are 2 types of part-time jobs:
- External. A person works in several companies at the same time.
- Internal. A person combines several positions within one organization.
To calculate benefits you must do the following:
- Calculate your total earnings for 2 calendar years before the occurrence of the insured event. To increase average earnings from a second employer, you need to bring a certificate of income in form 182n.
If there were other policyholders during the billing period, you must bring a certificate from them as well. For internal part-time work, the total salary for all positions is calculated.
How to determine the correction factor:
- With more than 8 years of experience, its value will be 1 (100% of the amount).
- If the experience is between 5 and 8 years, the value will be 0.8 (80%).
- If the experience does not exceed 5 years, the value will be 0.6 (60%).
Let's look at specific examples. First, let's calculate the allowance for an internal part-time worker.
Internal part-time job
The girl went on sick leave for 10 days. The employee's total insurance experience is 6 years. Let's calculate the allowance:
Next, multiply the amount by the correction factor. Inga's insurance experience is 6 years, so we take the value 0.8.
6900*0.8 = 5520 (benefits amount)
The calculation and payment of sick leave for internal part-time workers is described here.
External
Now we will determine the amount of benefits for an external part-time worker who worked for less than two years.
Expert opinion
Novikov Oleg Tarasovich
Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.
Due to a cold, the girl went on sick leave for 5 days. After closing the sheet, she brought it to Landscape along with a certificate of income from Geo. Let's calculate her allowance:
4685*0.6 = 2811 (amount taking into account the correction factor, the girl’s experience is less than 5 years, so we took the value 0.6)
Read more about registration and payment of sick leave for external part-time workers here.
Answers to common questions
Question No. 1. Is the length of temporary and permanent employment summed up to pay disability benefits for a part-time worker?
The insurance length of service for calculating benefits includes all periods of work under employment contracts, including part-time work (Article 16 of the Federal Law of December 29, 2006 No. 255-FZ). Periods that coincide in time are not summed up.
Question No. 2. Can a medical institution refuse to issue a second personal identification document to a person to present to another employer?
Issuance of personal insurance is carried out upon presentation of a passport and insurance policy. Recording of information about places of employment is made from the words of the person. Based on the documents provided, the doctor does not have the right to determine the place of work, length of work experience and refuse to issue a second original personal statement.
