Sick leave – can it be closed ahead of schedule?

The certificate of incapacity for work should be considered in the form of a certificate, which is used to confirm the time when the citizen was absent from the workplace. The reason for this absence is illness. A document is drawn up using a form classified as strict reporting.

In order to receive payments from the company where the person works, it is necessary to close the document in question. In some situations, the possibility of early closure of such an act is provided.

General Closing Rules

The general procedure for opening and closing sick leave is regulated by Order of the Ministry of Health and Social Development No. 624n dated June 29, 2011, as amended by Order No. 31n dated January 24, 2012 of the same department. Who can cover sick leave? In accordance with the orders, medical institutions of a state, municipal or private nature can open and close a document if they have the appropriate license.

The persons carrying out the procedure directly may be:

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• What to do if the place of work is not indicated on the sick leave
• Are sick leave taken into account when calculating maternity leave?

attending physicians in inpatient and outpatient medical institutions; paramedics and dentists; practicing doctors at research institutes and clinics.

According to the general rules, where sick leave is required to be closed in the institution where it was opened, with the exception of the following special cases:

hospitalization of the patient as a result of deterioration in health during the period of treatment in an outpatient clinic; discharge of the patient from an inpatient facility for home follow-up treatment at the place of residence; when undergoing primary treatment in an inpatient facility of one profile and changing to another as a result of a clinical examination.

Will I be able to close my sick leave ahead of schedule at will?

Even in a situation where the document is already dated, the citizen has the opportunity, at his own discretion, to close the sick leave ahead of schedule. This rule applies even to situations where a citizen is undergoing treatment in an inpatient setting. He has the right to contact a doctor and discharge him earlier than the prescribed period. The main thing is that there are no factors that could negatively affect the citizen’s health. It is also worth considering that in some situations it is not permissible to close sick leave ahead of schedule.

It will be possible to terminate this act ahead of schedule only when:

• the citizen’s disease does not pose a danger to those around him, that is, this indicates the non-infectious nature of the disease;
• initiative must be shown by a person.

An important point in this situation is that an employee of a medical institution does not have the opportunity to refuse early closure of the act, provided that the citizen is healthy. Otherwise, liability measures will be applied to him.

Algorithm and motivation for closing sick leave

The procedure for closing sick leave is not technically difficult. The algorithm of actions of health workers includes:

recording personal data and entering it into the document form; putting a two-digit code in the bulletin indicating readiness for work indicating the date; registration in a special journal; affixing all required stamps of the medical institution.

Cases when sick leave can be closed are divided into three categories:

1. There is absolutely no need for further medical control. Statement of complete recovery of the insured person or family members, if the bulletin was issued for care.
2. Continue treatment at another level. This may be the completion of 15 days, which allows treatment without a special commission, or a transition to another specialist whose profile corresponds to the patient’s medical history, which was revealed as a result of clinical observations and examinations.
3. Patient motivation. This is a stalemate, since closing the sick leave at one’s own request does not equate to leaving work on a similar basis. Is it possible to be discharged from sick leave ahead of schedule in the absence of infectious processes in the body and without posing a social danger to others? There is no direct prohibition or direct permission. In addition, the doctor is responsible for medical reasons and from the point of view of medical ethics. In practice, medical staff play it safe by forcing the patient to sign a written refusal of further treatment.

How to close sick leave ahead of schedule depends on the agreement reached with the medical staff of the institution, although technically the closing procedure does not present any difficulties. The simpler the diagnosis and the fewer medical professionals involved in therapy, the higher the likelihood of success. In accordance with Order of the Ministry of Health and Social Development No. 624n dated June 29, 2011, the right to close is delegated only to a medical institution by filling out a line confirming readiness to start work.

Closing a certificate of incapacity for work retroactively

Often in practice, situations arise when a patient does not show up for an appointment with a doctor on the appointed day. Is it possible to close sick leave retroactively? According to the letter of the law, this is allowed for certain categories of citizens:

pregnant women; citizens with HIV-infected children, children with post-vaccination complications or disabled children; persons with children under seven years of age with diseases included in the list approved by Order of the Ministry of Health and Social Development No. 84-n dated August 20, 2008.

Other categories of citizens cannot legally close sick leave retroactively. But it will be closed retroactively, indicating a violation of the hospital regime, putting down code 24 (late appearance), if you do not explain about going to work, or code 25 (going to work without discharge), if you admit it.

In the absence of humiliating requests and explanations, the medical institution will put code 36 on the sheet, which means readiness to work. If desired, the employer will put a mark on the form with code 48, meaning that the reason for failure to appear is recognized as valid, putting everything in its place. You cannot leave an unopened sick leave.

Closing after the fact: possible or not

Is it possible to close sick leave retroactively?

It is a common belief that a disability certificate can never be closed retroactively under any circumstances, otherwise it is a fake. However, this is not entirely true. The law establishes a number of situations when both opening and closing a sheet is permitted retroactively:

• pregnancy and childbirth;
• the need to care for disabled children under the age of fifteen and children with HIV, as well as children with severe chronic diseases, such as oncology.

It is important to adhere to the rule that the closing day must coincide with the doctor’s schedule. That is, on this day the specialist is at his workplace and receives patients. Otherwise, the FSS will reject such a sheet as invalid.

Thus, it turns out that the timely closure of a ballot is not such a simple and insignificant procedure as many initially think. And even if the improvement occurs noticeably earlier than the expected end of the illness, you should be understanding of the doctor’s words that this may be deceptive and not to rush to work. This is especially true for cases where inpatient treatment is prescribed and the sick leave is extended by the commission.

Consequences of not closing sick leave

Having missed the date assigned for medical supervision without a good reason, many people think about whether it is possible not to close the sick leave at all? Unclosed sick leave has consequences:

is not a reason for absence from work; does not give the right to accrue temporary disability benefits.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

On a formal basis, an employer can consider absenteeism as absenteeism, followed by dismissal under the relevant article. Let’s say management is willing to compromise with an employee if he hasn’t taken sick leave, what should the administration do?

1. It is possible to retroactively assign eights only if this cannot be established through further checks.
2. Write a vacation application retroactively, and who is to blame for not issuing vacation pay?
3. Apply for vacation at your own expense, but time is limited throughout the year. For extensions due to special circumstances, supporting documents are required.

This is important to know: Application for payment of sick leave: sample 2021

Late attendance at a medical institution to receive a document is not punishable. Medical workers will make a note about the violation of the regime and close it with the date of the scheduled visit, or continue treatment with a note about the violation, which can be easily canceled by the employer. This is how open and closed sick leave differ from each other.

When a company provokes early closure

Often the reason for early closure of a document is that the organization asks the person to go to work. However, the management of the enterprise has no reason to call a citizen to the workplace beyond the time limits established by doctors. In addition, the provisions of Article 76 of the Labor Code of the Russian Federation should be taken into account, which states that during illness a person should be suspended from performing his work duties. This lasts until the person shows up for work on his own.

However, for this, the sick leave must be closed and the established regime for treatment must not be violated . There are no legal grounds for calling a person to work ahead of schedule. Often, company managers scare citizens by saying that they will be fired if they do not show up to fulfill their work duties, however, such demands are illegal.

In addition, there is no provision for not paying sick leave. The important thing is that the company has an obligation to provide funds for the entire time the person was sick. The main condition is the presence of a sick leave issued in accordance with all the rules. When a company refuses transfers, you can appeal these actions by contacting the Social Insurance Fund. You should also go to representatives of the trade union operating at the enterprise.

Special cases of closure

There are situations when you need to stop being sick urgently. An example would be a sharply identified interesting business trip that relates to the specifics of the enterprise’s activities and is personally interesting to the employee. If this becomes known on a day off, but the bulletin is not closed, then difficulties arise when arranging a business trip for an employee with reimbursement of travel allowances, since according to the law he is sick.

1 Is it possible to close sick leave on Saturday? It is possible if a medical institution is open. As a rule, clinics are open on Saturdays and patients are seen by doctors on duty. Can another doctor cover sick leave? Of course, otherwise why is he on duty? Closing sick leave on Sunday is more problematic, since in most cases clinics are not open.

Closing is possible at any time the medical institution that opened the document is open if there is a doctor on duty. The specialist is not obliged to do this, but it is unknown how the attending physician will react to such a request for early “recovery”.

2 A similar situation of urgently going to work can occur on any day of illness. Is it possible to close a sick leave the next day after opening? No medical document regulates the period of issue. It just became a habit for doctors to issue documents for at least three days, and to receive them from patients.

3 Is it possible to close sick leave later than the specified date? You can come and collect, but the closing date, unless the doctor provides otherwise, will correspond to the appointed and ignored date of the visit with a note about violation of hospital rules in case of absence without a good reason.

If you do not close the sick leave on time, then you need to receive it and deliver it to the employer in any case. This will make it possible to justify absence from work, and will ensure payments from the moment of violation in the calculation based on the minimum wage in the worst case. Ideally, the administration of the enterprise will create a commission, by decision of which the mark on the incident of violation will be canceled and funding for the certificate of incapacity for work will be restored in full.

Document appearance

On the part of officials, the updated bulletin and the procedure for filling out the BL are of keen interest, so it is important for every employee to know what sick leave looks like and what nuances to pay attention to when closing. The closed form must contain:

the start and end date of the illness with a written line about the date from which to start work; name of the employer's organization, filled in correctly if possible; patient's personal data; name and legal address of the medical institution; information about the attending physician indicating the surname, initials and specialization; special two-digit digital disease code; doctor's seal and medical institution seal.

If an employee works for several employers, then to receive benefits from each, an individual form is needed. To close a certificate of incapacity for work, the employee must present:

passport for identification; identification code; address data.

Closing a certificate of incapacity for work does not provide for, but allows for the initiative on the part of the patient for early “recovery”. At the request of medical workers, it is necessary to sign a document waiving medical liability in the event of a deterioration in health. Failure to appear without a valid reason for a scheduled visit is not grounds for medical workers to refuse to issue a document indicating a violation of the regime. An open ballot does not correspond to its name in essence, is not a justifying document for absence from work and cannot serve as a basis for calculating benefits.

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How to close sick leave correctly?

Registration of disability is a special procedure, violation of which may lead to refusal to pay compensation. In addition, incorrectly issued sick leave can become grounds for dismissal of an employee, because all days of his absence will be considered absenteeism.

The issuance and registration of a certificate of incapacity for work is carried out by the responsible person, namely the attending physician. And the timeliness of visiting a medical facility and closing the bulletin depends on the patient himself. Only correctly closed sick leave is the basis for accrual of compensation payments. Let's figure out how to close a sick leave sheet correctly.

An employee returns from sick leave early - how to pay for days back to work?

Despite the fact that early departure from sick leave is, as a rule, dictated by the interests of the employer, a conscientious and responsible employee should not count on remuneration for his labor feat: payment for sick leave will be made according to the actual number of days reflected in the certificate of incapacity for work.

In case of illness or injury of the employee himself, sick leave is paid:

• the first 3 days of illness - at the expense of the employer;
• from the 4th day until the end of sick leave - at the expense of the Federal Social Insurance Fund of the Russian Federation.

Registration of a certificate of incapacity for work

Certificates of incapacity for work can be issued by medical institutions that have appropriate accreditation, allowing them not only to examine the patient, but also to treat him. Such institutions include clinics, government and non-government hospitals.

The ballot is issued to applied citizens who have symptoms of the disease and are officially employed. A non-working person can also receive a sick leave form, but no payments will be made to him. A sick leave certificate is a document of strict accountability, which has not only a personal identification code, but also several degrees of protection that protect it from forgery. The attending physician is given disability forms by number, and he reports for each of them.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

Correct formatting of ballots is a prerequisite for those filling out. On the reverse side of each form there is a list of mandatory conditions that must be observed when filling out the paper.

When filling out a number of rules should be taken into account:

1. You can enter information only in black ink; gel or ballpoint pens are accepted.
2. Data is entered in block letters.
3. One symbol occupies one cell, layering is unacceptable.
4. The form does not tolerate blots, erasing or the use of corrective agents.
5. Each line has a specific purpose and must contain the correct information.

The sick leave sheet is conventionally divided into two parts, one of which is filled out by the doctor, and the second by the accounting department, which makes the accruals. Each party is responsible for ensuring that their portion of the completed form is correct.

This is important to know: Sick leave protocol: sample 2021

Registration of an electronic certificate of incapacity for work: conditions and procedure

› With the global development of information technology, many manual operations are being improved and automated. From the beginning of July 2021, it became possible to issue an electronic certificate of incapacity for work, instead of a paper version.

More details about this innovation, the procedure and mandatory requirements for its application, pros and cons will be discussed later in the article. First of all, this innovation is related to avoiding illegal trafficking in sick leave. After all, if the employer accepts the counterfeit and makes appropriate payments to the employee, then this will subsequently entail the occurrence of such unfavorable events as, for example, refusal to reimburse expenses, additional assessment of insurance contributions to the budget, adjustments to previously submitted reports, and others.

Also, when drawing up and filling out an electronic certificate of incapacity for work, it is quite easy and simple to correct mistakes made, unlike a paper copy.

Duration of sick leave

When opening a certificate of incapacity for work, the doctor makes a preliminary diagnosis, which is subsequently confirmed or refuted. For this reason, it is not possible to determine the duration of the newsletter on your first visit.

The final duration of the newsletter is affected by:

1. The diagnosis established as a result of the tests.
2. The individual characteristics of the patient’s body, some recover faster, others more slowly.

But, in addition, there are generally accepted norms for the duration of the bulletin, which are established according to the average recovery rates for a particular disease.

The duration of sick leave depending on the illness is:

1. Up to 15 days for colds.
2. Fractures up to 60 days.
3. Spinal injuries up to eight months, depending on the complexity.
4. Up to 28 days for concussions.
5. Up to six months for cancer.
6. With tuberculosis, recovery can take up to 10 months.
7. Chickenpox takes up to three weeks.
8. Removal of the appendix takes from 16 to 21 days, depending on its type.
9. Tooth extraction under anesthesia from three days to three weeks.
10. Surgical interventions can take 30 or 100 days, depending on the degree of complexity of the intervention and the time allotted for recovery.

If the treatment has not achieved the desired result within the allotted period, then an extension of the period is possible only with the agreement of a specially appointed medical commission.

The commission reviews the circumstances of the illness and treatment methods and makes a decision to extend the ballot for another period.

Closing procedure

The sick leave cannot be endless; sooner or later it must be closed. By law, an unclosed ballot cannot be presented to the employer for payment. Also, the employee does not have the right to appear at the workplace until he is allowed to do so by the attending physician. Otherwise, such a return to work will be regarded as non-compliance with the doctor’s order and will result in a note on the form for non-compliance with the hospital regime. Such a mark will give the employer a reason not to take into account the specified period and not pay for days of violations.

Whatever the desires of the patient himself, he is obliged to comply with the strict rules of the hospital regime, which dictate that the citizen must first be discharged, and only then he can go to work.

The procedure for closing sick leave involves:

1. Availability of grounds for closing the form.
2. Appeal to the person who has the right to close the ballot.
3. Placing signatures and seals confirming the end of the illness and the possibility of returning to the workplace.

This procedure is mandatory and cannot look any other way.

Sequencing

You can close the certificate of incapacity for work only after there are grounds for it.

Sufficient grounds include:

1. Recovery of the patient or his relative, if the form is opened to care for a family member.
2. Expiration date of the form. As stated earlier, each disease has its own treatment period. If the disease is not cured, a new form will be opened immediately after closing.

The patient comes to the attending physician on the appointed date, he conducts an examination and concludes that the treatment has achieved its result. After this, the closing date is written on the form and the doctor’s own signature is placed, indicating his last name and initials, as well as his position.

Who covers sick leave

You can close the ballot only in the medical institution where it was opened. But the doctor who closes the form should not necessarily be the one who opened it. If you go to the clinic and receive treatment at home, the patient simply comes for examinations on the appointed dates. In this case, he can go not to one therapist, but to different ones, and each of them must put his initials, position and signature on the form when visiting. With this type of treatment, the bulletin is closed by the local doctor who is currently on duty at the site.

During inpatient treatment, the sick leave record is usually kept by the same person. Sick leave can be closed only after the patient has been discharged from the medical institution.

When closing, the following sequence of actions is observed:

1. The attending physician fills out the fields indicating the end of treatment, where he puts the closing date and his signature.
2. At the registry of the medical institution, the issued form is registered and the entry is secured with the hospital seal. The seal should have o.

The name of the medical institution at the beginning of the newsletter and on the seal must be exactly the same.

What is the sequence of actions?

It is very easy to obtain a closed document. To do this, you should perform a series of actions that will lead to the logical conclusion of the disease.

Outpatients receive certificates of incapacity for work immediately after they are initially opened. But those who are receiving inpatient treatment can receive a document in their hands only in two cases:

1. The patient recovered and was discharged.
2. The person was sent for further treatment at home. The bulletin will be closed by the local doctor who observes the patient after discharge.

After the course of treatment has been completed, the patient must:

1. Submit proof of proof for finalization of the form.
2. Provide information about your employer. It is important to correctly name the legal name, because if a citizen gives incorrect information, he will not be able to receive payment.

In turn, the doctor must:

1. Indicate that the patient has recovered and can return to work.
2. Enter the date you will return to work.
3. Apply your signature.
4. Seal the data.
5. Enter information about the issuance of the form in a special journal.

After all actions have been completed, the ballot will be considered closed and ready to be presented to the employer.

Is it possible to close a sick leave earlier if the date is already set?

passport. The law does not require the provision of additional documentation. However, to fill out the paper, information about the citizen’s TIN

and
SNILS
.

The person must be prepared to present these documents. Having familiarized yourself in advance with a screenshot or photo of what a sick leave certificate looks like, a citizen will be able to identify the peculiarities of filling out the paper and make sure that the doctor did not make mistakes when drawing up a new document.

Before the end of treatment, many people are interested in whether the day the sick leave ends is considered the date of return to work? In Order of the Ministry of Social Development of Russia 624n dated June 29, 2011

year says:

From the above it follows that the date of resumption of work capacity is considered to be the day that follows the date recorded on sick leave.

The duration of sick leave is regulated by Article 59 of Federal Law No. 323 of November 21, 2011

.

Providing incorrect information may lead to cancellation of sick leave and, as a result, non-payment of benefits.

• Registering a sheet in a journal. The number and date of issue of the sheet are entered in this journal. Nothing is required from the patient at this stage, since the procedure is performed by the attending physician.
• Signing and sealing. This stage is also carried out by the attending physician. The patient does not need to sign anything. He only has to make sure that the doctor’s signature is on the sheet, as well as his personal seal.
• Placing the remaining stamps. There should be a total of 3 stamps on the sick leave certificate. One is placed by the doctor, and the rest by the reception staff. If the medical institution has an office that certifies sheets, then you can go there. If it is not there, just go to the registry.

Due dates

How long does it take to submit sick leave to your employer? If an employee is ill for a long period of time, he has the right to receive payment in installments. To do this, his responsibilities include providing the document by the day of payroll. The benefit is assigned for 10 days. from the day the employee applies and is paid on the day of wages.

If he does not present the document within the deadlines established by law for submitting sick leave to the employer, then he retains the right to receive cash payments for six months.

The employee must carefully monitor the execution of the document and thoroughly check the information entered in the medical institution.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

A small mistake may cause the document to be reissued, which will require convening an additional medical commission.

Problems with payments and other controversial situations are best resolved with the support of an experienced lawyer.

Video about payment procedure

Registration procedure

The sick leave certificate opens on the day the employee seeks medical care.

To apply you will need:

• employee passport;
• TIN and insurance certificate;
• Medical Card/

Information about the attending physician and the circumstances of the establishment of incapacity for work is indicated by the employee of the medical institution. He also writes down the necessary information about the patient, including his personal data, on the sheet.

The sick leave certificate contains two seals of the institution and one of the attending physician. The form should be taken to the employer and await payment of benefits - usually along with your next salary.

A sample of filling out a sick leave form is here.

Is it necessary to cover sick leave?

Federal legislation in force in Russia defines the procedure for processing and issuing temporary disability benefits.

The benefit is calculated as follows:

• We calculate the amount of compensation for the employee (his insurance experience was 6 years, so the average daily income must be multiplied by 80%): 1,164.38 x 80% = 931.51 rubles.

Conclusion

In 2021, the amount of temporary disability benefits is calculated a little differently.

According to Article 7 of Federal Law No. 255 of December 29, 2006

, the amount of payment depends on:

• insurance experience of the recipient of the payment;
• duration of temporary disability;
• the employee's salary.

If benefits were assigned but not received, the employee has the right to apply for funds within 3 years. This rule is enshrined in Article 15 of Federal Law No. 255 of December 29, 2006

.

A citizen is not obliged to notify the employer about resuming work after illness. There is no provision in Russian legislation obliging the action to be carried out.

If a person who wants to stop treatment prematurely suffers from just such a disease, he will be sent for a re-examination, based on the results of which a decision will be made to end the period of incapacity.

Before the deadline indicated by the doctor, the sick leave sheet is closed to certain categories of patients:

• Women expecting the birth of a child;
• Employees who have HIV-infected children and disabled people;
• Persons caring for minors with cancer and other complex diseases.

You can even terminate treatment retroactively and on weekends.

How to close a sick leave certificate ahead of schedule if the date is already set?

The desire of the patient to stop treatment before the established date must be satisfied by the doctor.

And the director can forget about them at a favorable moment, and the employee will have to challenge the fact that he was absent from work for an unexcused reason.

Only closed sick leave gives the right to receive compensation

So, even if you had to be sick for just two or three days, you need to see a doctor or call a specialist at home and fill out a form.

Payment will depend on the person’s insurance coverage, time of illness and official income.

Video - 5 questions about sick leave

Sick leave for pregnancy and childbirth

There are new rules for issuing a ballot in case of termination of pregnancy.

According to the current rules, in case of termination of pregnancy for up to 21 full weeks, they do not give sick leave according to the BiR, but a regular certificate of incapacity for work. That is, the same as in case of illness or injury. The ballot period is at least three days (clause 50 of Procedure No. 624n).

In paragraph 58 of the new Order No. 925n, the above situation was divided into two (see Table 1).

Table 1

Rules for issuing sick leave for termination of pregnancy according to the new Procedure

Calculate maternity benefits taking into account current indicators Calculate for free

Illness while on vacation

Getting sick is always unpleasant, and even more so when an illness threatens to ruin all your vacation plans. For example, the general director has already issued an order to send a subordinate on vacation, for example, from the first of April. However, on the thirtieth of March he fell ill and went to the ballot.

If the reason for absence from work is the need to care for a bedridden family member or child, then only weekdays are paid, and not those in which the person being cared for did not need to be released from work. For the employer, such a bulletin will not cause any difficulties, since it officially confirms the valid reason why the person did not come to work.

But the FSS has the right to consider such a form to be filled out with violations and refuse compensation.

Deadlines for submission to the employer and where should it be sent?

Closed sick leave must be taken to the accounting department of the enterprise where the patient works. There is no need to give it to your boss. This document is used to receive sickness benefits, and payments, as you know, are handled by the accounting department.

What is the deadline for submitting the work sheet? This deserves special attention.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

The maximum period when you can take sick leave is 6 months from the date of closure. There are no clearer deadlines. But it is recommended to submit the document immediately after closing.

In the sheet itself, this action of the employee corresponds to code 25 in the line “Notes on violation of the regime” (clause 58 of the order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n). If this code is indicated on sick leave, the employer pays disability benefits in the minimum amount (subclause 1, clause 1, 2, article 8 of the Law “On Compulsory Social Insurance” dated December 29, 2006 No. 255-FZ) provided that the reason for the employee’s violation treatment regimen is not considered valid.

The employer has the power, in accordance with the established procedure, to recognize the reason for the violation as valid or to agree with the employee that he will not tell the doctor about reporting to work during sick leave. In both cases, the noted legal mechanism involving a reduction in benefits will not be launched.

The benefit is issued along with the first salary, so the sooner the slip is submitted, the faster the benefit will be paid.

advant24.ru

Grounds for closing a sick leave certificate The exact period for closing this document depends on the patient’s condition, which is determined by the attending physician. If the form is filled out incorrectly or the document itself was not closed according to the rules, then the insurance company may refuse to pay compensation.

All issued sheets indicating temporary disability are recorded in the accounting journal.

In case of failure to appear for a valid reason, disability benefits are paid in full.