On December 1, 2021, Order of the Ministry of Health No. 925n dated September 1, 2021 came into force. There are many innovations in it: a new procedure for issuing and filling out temporary disability certificates, special rules for issuing temporary disability certificates during quarantine, changes in the rules for issuing sick leave for part-time work and child care. We tell you what has changed in the work of an accountant.
New issuance procedure
The previous procedure for issuance and registration is replaced by Order of the Ministry of Health No. 925n dated September 1, 2021. Now the rules are prescribed for electronic certificates of incapacity for work.
In order for a medical institution to issue sick leave electronically, the patient must give written consent, show a passport (or other identification document) and SNILS. For the paper version, a passport is sufficient. When applying for electronic sick leave to care for sick family members, you will need their SNILS (if any).
If the certificate of incapacity for work has a continuation, it can be obtained in paper or electronic form. It does not matter in what format the primary sheet was issued.
Only those employers who have entered into an agreement on information interaction with the regional department of social insurance and have acquired an enhanced qualified electronic signature (ECES) can accept electronic sick leave.
The list of those entitled to sick leave has become longer. They added:
- managers who are listed as the only participants (founders, property owners) of their organization;
- convicts who are serving imprisonment and involved in paid work.
Information has appeared about whom a certificate of incapacity for work will be issued only in paper form:
- for the unemployed, to confirm a valid reason for failure to appear at government employment offices;
- women dismissed due to the liquidation of an organization if they became pregnant within 12 months before they registered at the labor exchange as unemployed.
Who issues sick leave and the terms of its payment at the expense of the Federal Social Insurance Fund of Russia
Certificates of incapacity for work may be issued only by medical institutions that have a license for medical activities. Moreover, the license must provide for the right to work (services) for the examination of temporary disability (clause 2 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n).
By the way, if a certificate of incapacity for work is issued by a medical organization that does not have a license, then the employer is not responsible for this. There is no need to check whether the medical institution has a license.
If the sick leave certificate was issued by a branch of the medical institution, then you are also not required to control whether it is named in the license.
The fact is that the FSS of Russia issues sick leave forms only to those medical organizations that have a license. In addition, the employer (unlike employees of the social insurance service) cannot control whether the procedure for issuing sick leaves by medical institutions is followed. This follows from paragraph 1 of the Instruction, approved by order of the Ministry of Health of Russia, the FSS of Russia dated January 29, 2004 No. 18/29, and confirmed in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 11, 2012 No. 10605/12 in case No. A33-11561/2011 .
Private doctors must indicate their license number on the sick leave certificate (clause 60 of the Methodological Instructions approved by Resolution of the Federal Social Insurance Fund of Russia dated April 7, 2008 No. 81).
The following persons are not entitled to issue sick leave certificates:
- emergency medical care organizations;
- blood transfusion stations;
- hospital emergency departments;
- balneological clinics and mud baths;
- medical organizations of a special type - centers for medical prevention, disaster medicine, forensic medical examination bureaus;
- healthcare institutions for supervision in the field of consumer rights protection and human well-being.
This is stated in paragraph 3 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n.
Having a license from a medical institution is also the most important condition for paying for sick leave at the expense of the Federal Social Insurance Fund of Russia. This procedure follows from the provisions of paragraphs 2 and 9 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n.
Features of issuing sick leave during quarantine
The new Order clarifies how to issue sick leave when there is a threat of the spread of diseases dangerous to others.
- Those who must be temporarily suspended from work or in self-isolation will be issued a certificate of incapacity for work for the entire period.
- A patient who received medical care using telemedicine (that is, remotely) will be issued an electronic sick leave (including for pregnancy and childbirth). To register, you do not need to go to a medical organization. The doctor who issues such a sick leave must be listed in the Federal Register of Health Workers, and the medical institution must be listed in the Uniform State Health Information System register of medical organizations.
Obtaining certificate 095/у
The certificate of temporary disability, presented in Figure 1, is intended for issuance to educational institutions, that is, it is issued to schoolchildren or students. It is not provided to employees for transfer to the employer for the purpose of receiving compensation payments. At the same time, not only unemployed citizens or students can receive such a document, but also working people. Such a certificate will be able to justify the reasons for absence from work for a certain time.
Figure 1 - Certificate of temporary disability in form 095/у
It can be issued by a general practitioner or pediatrician in public clinics, as well as by employees of private medical practices after the discovery of any disease and the patient’s complete recovery. At the same time, as in the case of a certificate of incapacity for work, such a document cannot be issued by ambulance employees, nurses, sanatorium workers, or forensic experts. The certificate is subject to reporting and has its own unique number, which is entered in the medical register of the medical institution. The maximum period of treatment after which a document is issued is 14 days. But if recovery does not occur within 2 weeks, in addition to certificate 095/y, an extract in form 027/y is issued.
Sick leave for part-time work
An employee has the right to receive benefits for each place of work if, at the time of issuing sick leave, he works simultaneously for different employers and in the previous two calendar years he worked for them or for others.
Since the place of work is not filled out on the electronic sick leave and a part-time job is not marked, a part-time employee can be issued one electronic certificate of incapacity for work for all of his employers. The employee reports the sick leave number for each place of work in any convenient way - in person, by phone or via instant messengers.
But in order to do this, employers must have an exchange of electronic sick leave with social insurance. If there is no agreement with the fund, then the employee needs to issue paper certificates of incapacity for work for each place of work.
If an external part-time worker had other employers in the two calendar years preceding the illness, he will receive one sick leave - in electronic or paper form. It must be provided at one of the last places of employment of your choice.
What to do if an employee provides two sick leaves in a row
In practice, it often happens that an employee, instead of going to work after illness, gets sick again. And having already returned to work, he provides the HR department with two sick leaves issued in a row. At the same time, certificates of incapacity for work can be issued for different diseases, and the second may not be a continuation of the first.
In this regard, the question may arise about how many days the employer will have to pay out of his own pocket. And if periods of incapacity overlap each other, then the question arises of how to make payment at all.
First of all, you need to understand that each of the employee’s illnesses represents a separate insured event. Therefore, despite the fact that the employee was continuously on sick leave, the employer will have to pay for six days at his own expense. Three days from each sick leave.
And if the terms of sick leave overlap with each other, for example, during an illness the employee was also injured, then it is recommended to pay for the coinciding days according to the first sick leave. Which is quite logical, since disability benefits cannot be paid twice for the same calendar day.
In this case, the employer must pay for the three days following the matching ones. It will not be possible to count them as paid by the Social Insurance Fund.
Sick leave while caring for a child
Sick leave for caring for children aged 7 to 15 years is no longer limited to 15 days. Previously, it could only be extended by the conclusion of a medical commission. There are no such restrictions in the new rules. But the benefit can be received for a maximum of 15 calendar days for each case of treatment and for no more than 45 calendar days per year. The fact is that the conditions and duration of payments for such sick leave are established by another document - Law No. 255-FZ (clause 2, clause 5, article 6), and they have not changed.
The restrictions on sick leave for caring for a child over 15 years of age have been removed: up to three days for outpatient treatment. Now a certificate of incapacity for work will be issued for a period of up to 7 days for each case of illness without the decision of a medical commission.
We added a clause stating that if two or more children fall ill at once, one electronic sick leave will be issued.
Documents certifying temporary disability and the procedure for issuing them
Documents confirming temporary disability and temporary release from work or study:
- certificate of incapacity for work (sick leave);
- in some cases - certificates, the form of which is approved by the Ministry of Health of the Russian Federation.
Note!
The basis for granting temporary work capacity benefits is only sick leave. Since January 1, 2004, a new form of certificate of incapacity for work has been used. The changes made were made in order to bring the form of a certificate of incapacity into compliance with current regulations and were communicated by Letter of the Federal Social Insurance Fund of the Russian Federation dated December 15, 2003 No. 02-18/05-8139 “On the form of a certificate of incapacity for work.” It should be noted that only the back side of the sheet has changed, and the front side of the form remains unchanged. The Letter also states that the stocks of sick leave forms available in the health authorities of the constituent entities of the Russian Federation will be used by medical institutions along with the new sample forms.
