For working citizens, the law provides for the receipt of sick leave in the event of their temporary incapacity for work. It is documentary evidence of the employee’s absence from the workplace for a valid reason. And besides this, these days must be paid to him in a certain amount in accordance with the Labor Code.
Regulation by law, definition of issuance and sick leave codes are described in detail in this article.
Russian legislation
A sick leave certificate is a very important document, because if it is available, the employer is obliged to pay part of the employee’s wages, despite the fact that the latter was absent from the workplace. Some dishonest citizens used to try to falsify this document so that they could avoid going to work and still get money for it.
The procedure for issuing sick leave in accordance with the Labor Code of the Russian Federation
In this regard, the procedure for issuing and extending sick leave is strictly regulated by Russian legislation. This procedure applies to the following categories of citizens:
- the employee who requires the issuance of the sheet;
- his employer;
- medical officer;
- tax authorities.
Thus, the employee must follow the established procedure for contacting medical institutions in the event of his incapacity for work or the occurrence of circumstances when he is forced to help a sick person.
The employer is obliged to pay wages to such an employee in accordance with the Labor Code, to reserve his position and place after the employee returns to work. And also, together with the tax authorities, the correct taxation of the employee’s income must be carried out.
The main legal acts governing the procedure for issuing and extending sheets are the following documents:
- order of the Ministry of Health “On approval of the procedure for issuing certificates of incapacity for work”;
- Law “On the fundamentals of protecting the health of citizens in the Russian Federation”;
- Labor Code;
- resolution “On approval of the Regulations on the specifics of the procedure for calculating benefits for temporary disability during pregnancy and childbirth”;
- Tax code.
These regulations establish a general procedure that all participants in these legal relations must adhere to.
Temporary incapacity for work of an employee during the next paid leave
This issue is especially relevant during the holiday season.
If an employee gets sick while on vacation, then according to Art. 124 of the Labor Code of the Russian Federation, leave must be extended or, by agreement with the employee, postponed to another date. In addition, the employee is entitled to payment of temporary disability benefits in accordance with the norms of current legislation. According to clause 24 of the Procedure for issuing certificates of incapacity for work*, in the event of temporary disability due to an illness** of a citizen that occurs during the period of annual paid leave, a certificate of incapacity for work is issued in accordance with this Procedure, including during the period of follow-up treatment in a sanatorium-resort institution.
