The situation described is related to the payment of certificates of incapacity for work (hereinafter referred to as LS), when the end of one coincides with the opening of another. The procedure for their payment will depend on whether they relate to the same insurance event or to different ones. After all, the first five days of illness of the employee himself are paid at the expense of the employer, and days of illness starting from the sixth day - at the expense of the social insurance fund (hereinafter referred to as the Social Insurance Fund), regardless of the number of sick pay, which are a continuation of the previous sheets.
Please note: if personal income tax is issued in connection with caring for a sick child, then it is fully paid for from the Social Insurance Fund.
However, not only the source of payment for personal income matters. The calculation of average earnings for calculating the amount of sick leave depends on whether this is a primary personal injury or a continuation of the previous one. So, if the next illness is another insured event, then to calculate the average salary for calculating the insurance payment for the second LN, we accept a new billing period (see letter of the Ministry of Labor dated November 2, 2007 No. 623/020/99-07
). And if the next LN is a continuation of the previous one, then to calculate the average salary they use the same billing period as when paying the first one.
In the above question, the illness of the employee herself and caring for a sick child refer to different insured events. Therefore, they will be paid differently, independently of each other.
But before you proceed to paying for such slips, you should find out:
— is it allowed to issue a new LN on the day the previous one is closed;
— how to pay for the day of the end of one insured event (according to the first LN) and the day of the beginning of another (according to the second LN), which “overlapped” each other.
of Instruction No. 455 tell us
* - the main regulatory document for filling out and issuing LN?
In case of illness, LN is issued on the day of diagnosis
disability, except for cases of treatment in a hospital (
clause 2.5 of Instruction No. 455
).
There are no other exceptions. It turns out that there is nothing prohibited in the fact that a personal care facility for caring for a sick child was opened on the day of seeking medical help from a doctor. Moreover, the day of issue of such LN coincided with the last day of temporary disability for the first insured event. Instruction No. 455
also does not contain any requirements that the employee must inform medical workers about the previous open sick leave.
The only thing is that, if desired, LN can be issued on the next calendar day if the insured person seeks medical help and is declared disabled after the end of his working day ( clause 2.6 of Instruction No. 455
).
Thus, if all the details for filling out sick leave are in order*, both LNs should be accepted for payment, since they were issued correctly.
* For requirements for filling out the front side of the LN, see the special issue “OT”, 2015, No. 2/1, p. eleven.
—
Note.
ed. Now for payment of one “joint” day - 03/11/2015. Considering that the same day cannot be paid twice, we will assume that the primary payment will be for the first LN. That is, on March 11, 2015, we will pay once for the first LN. The second LN will be paid starting from March 12, 2015. This is what it will look like in numbers.
We pay the first LN
The first LN was issued from 02/19/2015 to 03/11/2015 inclusive. According to it, the first five calendar days are paid from the employer’s own funds, and sick days starting from the sixth are paid from the Social Insurance Fund.
According to the work schedule (5 working days a week with two days off on Saturday and Sunday), the first five days of illness fall on February 19, 20 and 23, 2015 (February 21 and 22, 2015 are days off). That is,
3 working days
will be paid at the expense of the employer The following days are paid at the expense of the Social Insurance Fund: February 24, 25, 26, 27, March 2, 3, 4, 5, 6, 10, 11, 2015
(February 28, March 1, 7, 8, 9, 2015 are weekends) , i.e. 11 working days.
The billing period for the first LN is August 2014 - January 2015.
We will calculate the average daily salary for payment of the first personal income tax based on the following conditions:
Month of billing period
Accrued salary, UAH.
Number of working days worked
After closing one sick leave, when can I open the next one?
It turns out that there is nothing prohibited in the fact that a personal care facility for caring for a sick child was opened on the day of seeking medical help from a doctor. Moreover, the day of issue of such LN coincided with the last day of temporary disability for the first insured event. Instruction No. 455 also does not contain any requirements that the employee must inform medical workers about the previous open sick leave. The only thing is that, if desired, LN can be issued on the next calendar day if the insured person seeks medical help and is declared disabled after the end of his working day (clause 2.6 of Instruction No. 455).
Thus, if all the details for filling out sick leave are in order*, both LNs should be accepted for payment, since they were issued correctly.
* For requirements for filling out the front side of the LN, see the special issue “OT”, 2015, No. 2/1, p. eleven.
How does the BC close and who has the right to do so?
In addition to applying for a ballot, it is important for citizens to have an idea of how to close their sick leave. Some changes were adopted here, which came into force back in 211. Now, order 624n of the Ministry of Social Development is regularly amended. So, let's talk about the procedure for closing a document.
Firstly, only persons working in a medical institution with a state license can perform this procedure. The same rules apply to private doctors. Persons and institutions that do not have the right to open a certificate of incapacity for work do not have this right.
An important point is the fact that sick leave can be closed in any medical institution, regardless of what region the patient is located in and whether he has a residence permit in the microdistrict where the clinic is located.
I closed one sick leave, when can I open the next one?
It indicates that the patient’s hospital regime was violated, and there can be no talk of any payment of benefits.
In addition to the patient himself, an unclosed sick leave can also involve a health worker in trouble. Sometimes medical workers are fined or reprimanded for leaving unfilled sick leave certificates. This is a rare practice, but it still occurs sometimes.
So, even if a person does not need paid sick leave, he should close his sick leave, at least in order not to “substitute” another person.
Procedure for closing a ballot
Before closing the BL, the citizen will need to visit the attending physician and submit a complete package of documentation. This is necessary because when filling out the form, you will need to provide the citizen’s full details, as well as information about his place of employment.
The completed form is signed by the doctor and then certified by the clinic’s seal. To close a document, you need: passport, SNILS, INN. Many citizens are interested in when they need to start work after the closure of the BC. By law, this must be done the next day.
The patient can close the sick leave ahead of schedule, but first he will need to visit the doctor and agree on this issue with him, since the doctor is directly responsible for the health of the citizen who applied.
After what period does the next sick leave open without passing a medical commission?
The average daily salary will be:
15170.40: 128 = 118.52 (UAH).
The amount of payment for the first five days of temporary disability will be:
118.52 x 3 = 355.56 (UAH),
where 3 is the number of working days falling on the first five days of temporary disability, paid at the expense of the employer.
The amount of temporary disability benefits will be:
118.52 x 11 = 1303.72 (UAH),
where 11 is the number of working days, starting from the sixth day, missed by the employee due to temporary disability and paid from the Social Insurance Fund.
The total amount of sick leave payment for the first insured event was:
355.56 + 1303.72 = 1659.28 (UAH).
We pay for the second LN
Second sick leave from 03/11/2015
What difficulties arise when paying for temporary sick leave?
Difficulties with calculating and paying for transitional sick leave usually do not arise.
You need to know some nuances:
- A sick leave sheet opened in December and closed after the new year contains at least 2 forms, one of which relates to the new year, and the other to the previous year.
- Sheets can be provided at different times, then payment will be calculated for each form separately.
- If the sick leave is provided with a complete set of forms after the sheet is closed, then the payment will be calculated in the total amount within 10 days from the date of provision of the papers.
Rules for closing sick leave. What does a closed sick leave look like?
FSS, since it was issued to care for a sick child. The following days are subject to payment: March 12, 13, 16, 17, 18, 19, 20, 23, 24, 2015 (14, 15, 21, 22 are weekends).
Important! Pay the second LN
We start
on March 12,
2015.
No payment due March 11, 2015
, since this day was already paid when calculating insurance payments for the first insured event (LN from 02/19/2015 to 03/11/2015 inclusive).
The average salary to pay for such LN must be recalculated.
The billing period for the second LN is September 2014 - February 2015.
Now for payment of one “joint” day - 03/11/2015. Considering that the same day cannot be paid twice, we will assume that the primary payment will be for the first LN. That is, on March 11, 2015, we will pay once for the first LN.
We pay the first LN
The first LN was issued from 02/19/2015 to 03/11/2015 inclusive. According to it, the first five calendar days are paid from the employer’s own funds, and sick days starting from the sixth are paid from the Social Insurance Fund.
According to the work schedule (5 working days a week with two days off on Saturday and Sunday), the first five days of illness fall on February 19, 20 and 23, 2015 (February 21 and 22, 2015 are days off).
Particular attention should be paid to the correct name of the organization or institution, since it is often because of errors in it (incorrect abbreviations, abbreviations, etc.) that sick leave certificates have to be redone.
- Indication of the possibility of returning to work due to recovery.
- Indication of the date from which the employee is required to return to work.
- Registration of sick leave in the journal of such documents. This includes the following information:
- date of issue;
- sheet number, automatically entered on forms according to the uniform numbering of the Social Insurance Fund.
- Placing a doctor's stamp and a general hospital stamp (at the reception desk or a special office for issuing such documents).
After affixing all the necessary stamps, the employee can submit the document to the place of work.
Appearance of the certificate of incapacity for work
The closed certificate of incapacity for work is a strict reporting form in A4 format. It must be completely filled out, the sick leave extension columns must be crossed out and the date of return to work must be entered .
A photo of what a closed sick leave sheet looks like is shown below:
The main background of the sick leave sheet is light blue, the cells are pale yellow. The form has watermarks that can be checked for counterfeit. The form is signed by the attending physician and supported by a stamp and triangular seal. After its closure, the sick leave is submitted to the enterprise’s accounting department, where it is checked for authenticity and then paid.
EXCLUSIVE INTERVIEW: Don't forget to cover your sick leave!
It's good to always be healthy. But, alas, sometimes we get sick. And an accountant has to deal with employee sick leave and pay benefits. How to calculate benefits if an employee quits and falls ill before dismissal? Will the Social Insurance Fund accept expenses for a certificate of incapacity for work if the employee goes to work without covering it? The FSS answered our readers' questions.
Tatyana Mitrofanovna, our reader asks: is it possible to accrue benefits for sick leave if it is not closed? An employee is very valuable and difficult to replace. As soon as he felt better, he immediately went to work. But I didn’t close my sick leave so as not to waste time in line at the clinic.
T.M. Ilyukhina: In this case, the period of temporary disability of the employee was not properly documented. So the employer should not have allowed such an employee to work, no matter how valuable he was.
And if the employer nevertheless pays this employee benefits for unclosed sick leave, the FSS will not reimburse the expenses. Moreover, insurance premiums must be charged on such payments.
Another situation: an employee was ill for a long time, he was issued a second sick leave, which is a continuation of the first. The first sick leave shows the code “31” (“the citizen continues to be ill”) and the number of the new sick leave. But the employee did not close the second sick leave, but simply went to work.
The FSS will not accept expenses for the second, unclosed sick leave. Will the Fund accept the costs of the first sick leave, since it itself is issued correctly?
T.M. Ilyukhina: The certificate of incapacity for work performs a double function. This is: • a document confirming temporary release from work due to disability; • a financial document that provides the basis for payment of benefits and confirms the validity of spending compulsory social insurance funds.
If an employee is ill for a long time and is given several certificates of incapacity for work, then the employer pays benefits towards insurance premiums as the certificates of incapacity for work are received, without waiting for the last one to be closed. This is common practice. If the employer does not have enough own funds, then he has the right to apply for their allocation to the territorial body of the Federal Social Insurance Fund of the Russian Federation, where he is registered as an insurer.
In the situation in question, the period of temporary disability of the employee was issued correctly on the first sick leave, but incorrectly on the second. Therefore, the Fund will offset the costs of paying benefits for the first sick leave, but will refuse compensation for the second.
Another similar case. The employee brought two sick leaves, the second was a continuation of the first. But between the first and second sick leave there was a break. Will the Social Insurance Fund accept expenses for such sick leave?
T.M. Ilyukhina: The Fund will reimburse the costs of paying benefits for the first certificate of incapacity for work, since it is correctly issued. After all, the date of issue of the second sick leave certificate is not indicated on the first one, only its number is indicated.
And expenses for the second sick leave will not be credited.
Even if the break falls on weekends?
T.M. Ilyukhina: Temporary disability benefits are paid for calendar days, not for working days.
And since in such a situation there is only one insured event, the period of illness must be indicated in full on the certificates of incapacity for work, without any breaks on weekends.
Therefore, the employee needs to go to a medical institution and replace the second sick leave (continued) in order to include weekends in the period of incapacity. Then the FSS will reimburse benefits for both the first and second sick leave.
The employee fell ill with pneumonia and was given sick leave at the clinic. A few days later, the employee’s condition worsened and he was hospitalized.
And the hospital opened a new sick leave sheet, which is not a continuation of the first one. The employee never completed his first sick leave. Probably, for the first one, discharged at the clinic, the hospital benefit cannot be paid?
T.M. Ilyukhina: If the sick leave remains unfilled, of course, it cannot be accepted for payment. You need to ask the employee to go to the clinic and complete the sick leave, that is, close it in the prescribed manner.
Let’s say an employee does not want to go to the clinic and the employer decides to pay benefits at his own expense. What then to do with the first 3 days of illness on the second sick leave certificate issued at the hospital? Do I also have to pay for them at my own expense?
T.M. Ilyukhina: Since the hospital issued the second certificate of incapacity for work as a primary one in connection with another insured event, the first 3 days of temporary disability under this certificate are paid at the expense of the employer.
Now the situation is different. An employee has been hired into the organization. He immediately submitted sick leave starting from the day before the day of employment. Can the organization pay for this sick leave and if so, from what day: from the date of employment or from the first day of illness?
T.M. Ilyukhina: Persons working under employment contracts have the right to sick leave benefits. This means that the employee has the right to benefits from the date of commencement of work under the employment contract. For the day preceding the day of employment, benefits are not paid.
How are the first 3 days of illness, which the employer must pay at his own expense, counted in this situation?
T.M. Ilyukhina: The first 3 days of incapacity for work are counted from the employee’s first working day.
How much sick leave benefits are paid to an employee who quit during illness?
T.M. Ilyukhina: Since in this case the employee fell ill before the termination of the employment contract, benefits must be accrued to him for the entire period of illness in full, taking into account his insurance record.
But if the employee fell ill after dismissal, but no later than 30 calendar days after the end of work, the benefit would be calculated at the rate of 60% of average earnings.
What to do if an employee who quits while sick falls ill again (sustains a fracture) the next day after the end of the first sick leave? The second sick leave was issued for another insured event and is not a continuation of the first. Should the employer pay for the second sick leave in full?
T.M. Ilyukhina: If on the day when the second insured event occurred - the employee suffered a fracture, he had already quit and there is a record of his dismissal in the work book, then this insured event no longer occurred during the validity period of the employment contract. Therefore, benefits due to a fracture must be paid in the amount of 60% of average earnings.
The employee resigns and immediately, the next day, must go to work in another organization. Before his dismissal, he falls ill. Can the clinic, at his request, issue two sick leave certificates: before the day of dismissal, indicating the first employer, and from the next day, indicating the second employer?
T.M. Ilyukhina: The employee fell ill before dismissal, so his certificate of incapacity for work must indicate the name of the organization where he worked at the time of the insured event. The issuance of a second sick leave, which is a continuation of the first, but in which a different employer is already indicated, is not provided for by the Procedure for issuing sick leave.
Since the employee fell ill during the period of the employment contract, his first employer must pay benefits in the amount of 100%.
And if, despite his illness, he has accepted a job with a new employer, he can present a copy of his sick leave certificate to the second employer to justify his absence from work.
However, if during the period of incapacity the employee actually works for a new employer and receives a salary, and the Fund’s department, upon inspection, finds out that he simultaneously received both a salary and a benefit, the costs of paying the benefit will not be accepted. In turn, the organization can legally recover the amount of benefits from the former employee.
The employee wrote an application for leave, which begins after the May holidays - May 12. On May 11, during the holidays, he fell ill. The sick leave was issued on May 11. From what day should the first 3 days of illness be counted for such sick leave?
T.M. Ilyukhina: In this case, payments must be made at the expense of the employer on May 11, 12 and 13. The following days of illness starting from May 14 are at the expense of the Social Insurance Fund. And the employee’s annual paid leave is extended or postponed to another date.
The employee brought a certificate of incapacity for work, which simultaneously contains o and “duplicate”. Is it possible to accept such a certificate of incapacity for payment?
T.M. Ilyukhina: No, the mark in both the “primary” line and the “duplicate” line is an error. Such a sick leave certificate is considered damaged; in return, a duplicate must be issued, and only about.
An employee (citizen of the Republic of Belarus) plans to go on maternity leave. She is going to give birth in Belarus. Is it possible to pay for her sick leave issued by a Belarusian medical organization? T.M. Ilyukhina: The answer to this question depends on the status of the worker. If she is temporarily residing in Russia, then she has the right to benefits. But even in this case, you cannot directly pay for the sick leave issued in Belarus. First, you should translate it from Belarusian and have the translation certified by a notary.
This can be either a Russian or a Belarusian notary. Since, in accordance with paragraph 1 of the Decision of the Supreme Council of the Community of Belarus and Russia dated June 22, 1996, documents issued in the Republic of Belarus and the Russian Federation for the implementation of labor rights and social and labor guarantees of their citizens, or their copies certified in the prescribed manner, are recognized without legalization.
With the original and notarized translation of the sick leave certificate, the employee must contact the medical organization either at her place of residence or at her place of work. And the medical commission of this medical organization decides to replace the certificate of incapacity for work issued in Belarus with a certificate of incapacity for work of the Russian standard. The decision of the medical commission remains in the employee’s medical record. And the basis for payment of temporary disability benefits is a Russian-style certificate of incapacity for work.
If an employee has the status of temporarily staying in the territory of the Russian Federation, she is not subject to social insurance in case of temporary disability and has no right to benefits.
What needs to be done in order to pay benefits to an employee - a Russian citizen who fell ill while on vacation abroad?
T.M. Ilyukhina: Benefits can only be paid according to the sick leave certificate established in the Russian Federation. And the employee must exchange the documents issued to him in a foreign country confirming the fact of undergoing treatment for a Russian certificate of incapacity for work.
To do this, he needs a legalized translation of hospital documents received abroad into Russian. They can be certified both abroad and in Russia.
In the first case, they must first be certified by the Ministry of Foreign Affairs or another authorized body of the state in whose territory they were issued, and then by the Russian consulate in this state.
In the second case, foreign documents are first certified by the embassy or consulate of the state in whose territory they were issued, and then legalized by the Consular Service Department of the Russian Ministry of Foreign Affairs.
And then you need to contact a Russian medical organization, and its medical commission will decide to replace the foreign sick leave with a Russian one.
What is the difference from regular sick leave?
Regular sick leave opens and closes within one month. For example, an employee fell ill on November 5, and went to work on the 15th and provided sick leave, opened on November 5 and closed on November 14. This is a regular sick leave.
If the certificate of incapacity for work is open in one month and closed in another, then this is a rolling sick leave. For example, an employee fell ill on May 28 and returned to work on June 10.
Typically, rolling leave refers to sick leave opened in December and closed in January. But this may also apply to other months of the year.
