Temporary disability benefits at the expense of the employer

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In accordance with the order of the Government of the Russian Federation dated May 23, 2021 N 670-, the Ministry of Labor and Social Development of the Russian Federation, in agreement with the Ministry of Finance of the Russian Federation, decides: ——————————— Collection of Legislation of the Russian Federation, 2021 , N 21, art. 2055.

1. The procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of the employment service (hereinafter referred to as the Procedure) determines the rules for calculating the average salary (average earnings) for cases determination of its size provided for by the Law of the Russian Federation “On Employment of the Population in the Russian Federation”, namely: ——————————— Collection of Legislation of the Russian Federation, 1996, No. 17, Art. 1915.

General provisions

According to the provisions of labor legislation, the calculation and payment of benefits is the responsibility of the employing company. The basis for accrual of sick pay and proof that the specialist did not miss work days, but was absent due to illness, is a certificate of incapacity for work, drawn up in accordance with the established form and procedure for filling out. The form was approved by Order of the Ministry of Health and Social Development No. 347n dated April 26, 2011.

If sick leave is not provided to the personnel officer or accountant of the enterprise, the employee has no right to expect to receive compensation. The benefit is paid from the employer’s funds (for the first 3 days of the illness period) and from the Social Insurance Fund (for the remaining time). An employee may be on sick leave due to his own illness or to care for relatives, including children. In this case, the certificate of incapacity for work is opened to the person who is directly supervising.

Is sick leave (sick leave) subject to personal income tax?

When paying for sick leave in the Russian Federation, the following rule applies: the first three days of absence from work due to illness are paid by the enterprise, all the rest are paid by the Social Insurance Fund. Doubts may arise whether personal income tax is withheld from sick leave received from this Fund. It has already been said above that funds issued as part of the payment of sick leave are not included in the list of tax-free benefits. That is, the entire amount of sick leave must be subject to income tax.

But when determining the procedure, sometimes accountants have doubts about whether to withhold personal income tax from sick leave as when assessing wages, or are there differences? Please note that deductions here are carried out in a special manner, different from deductions from an employee’s salary.

Reimbursement of benefits

In 2021 and earlier, rules were in force in regions that did not participate in the Direct Payments project.

The employer could reimburse the benefits (except for the first three days on the “regular” ballot) from budget funds. To do this, the accountant reflected the benefits in the reports submitted to the Federal Tax Service. If the amount of social insurance contributions was greater than the amount of benefits paid, then the employer transferred contributions minus benefits. If the amount of contributions is less than the amount of benefits, then the difference could be offset against the payment of contributions in subsequent periods. There was another option - to apply for the allocation of funds necessary to pay benefits.

Next, FSS specialists checked how justified the employer paid benefits. Inspectors looked at all the documents and recalculated the amount of benefits. If any violation was discovered (incorrect amount, lack of documents, errors in sick leave certificates, etc.), compensation was refused.

Starting from 2021, in all regions the FSS does not reimburse benefits, and pays them directly to insured persons. In this regard, employers transfer contributions in full, without reducing the amount of benefits.

In conclusion, we note that calculating benefits often causes difficulties for novice accountants. After all, for a correct calculation it is necessary to take into account many factors. Therefore, those accountants who calculate benefits using web services feel most comfortable. After all, a “smart” web service, even during the calculation of the benefit amount, necessarily points out errors, asks clarifying questions and gives tips to the accountant, referring to current legislation.

How to reflect payments for sick leave in 2 personal income taxes

Temporary disability benefits are calculated based on average earnings over the last two years. But what to do if the employee recently got a job and has not yet worked for the established period in the organization. In order for accruals for calculating sick leave to be displayed correctly, the law obliges employers to issue an employee a certificate in form 182n upon dismissal.

In case of illness, medical institutions issue sick leave to the employee. It not only releases you from work, but is also the basis for receiving monetary compensation for the period of incapacity for work. Are such payments considered income for the employee and do they need to be shown in 2nd personal income tax.

Rules for payment of disability benefits

The volume of social insurance funds is formed from contributions from working citizens. The higher the income of a particular specialist and the longer he works, the more payments go to the Social Insurance Fund. For this reason, the amount of the benefit directly depends on salary and length of service:

A certificate of incapacity for work is issued by a medical organization. On the first working day, the document is submitted to the employer’s personnel department for the calculation of benefits.

As a general rule, sick leave can be submitted for compensation within six months, but only dismissed employees can delay submitting it. Full-time employees need a ballot both to receive payment and to confirm valid reasons for absence from work.

The employer submits the documents to the Social Insurance Fund, where within 10 days they will check the legality of being on sick leave and issue compensation. This process, as a rule, does not affect the timing of the employee’s receipt of funds - they will arrive on the day of the next advance or salary payment.

What taxes are paid on sick leave in 2021?

As mentioned above, sick leave payments (with the exception of certain cases) are subject to taxation at the rate of 13% of the accrued amount. The employer has the right to assign additional financial assistance to its employees in connection with certain reasons for illness. For example, an additional payment up to the salary due to the illness of a child or the employee himself. If such additional payments are specified in a collective agreement or other local regulatory act, then they are not subject to taxation.

The minimum period of illness is 10 consecutive days. If necessary, the therapist can extend up to 30 days. If the patient does not recover, then a special commission is convened, which can extend the period of illness to 1 year. During this time, you need to either recover or apply for disability.

How is it paid?

After the employee submits the certificate of incapacity for work completed by the medical organization, the employer fills out his part of the form. The chief accountant calculates the accrued benefits. The completed form is submitted to the Social Insurance Fund.

The certificate of incapacity for work is paid from the first day the employee contacts the medical organization until the last. At the same time, the law establishes that during outpatient treatment of diseases (injuries), poisonings and other conditions associated with temporary loss of citizens’ ability to work, the attending physician alone issues certificates of incapacity to citizens for a period of up to 15 calendar days inclusive. For periods of temporary incapacity for work exceeding 15 calendar days, a certificate of incapacity for work is issued and extended by decision of the medical commission appointed by the head of the medical organization.

Caring for a sick child

The legislation establishes that a sick leave certificate for caring for a sick child whose age does not exceed 7 years is issued for the entire period of treatment. child. In this case, a person is not obliged to prove the degree of his relationship in a medical institution; an entry on the sick leave sheet is made only from his words.

If an employee is caring for a sick child aged 7 to 15 years, then sick leave is issued for a period of up to 15 days for each case of illness of the child, unless, according to the conclusion of the medical commission, a longer period is required. In this case, sick leaves can follow one after another.

Example:

A 13-year-old child was treated by a pediatrician, who issued a certificate of incapacity for work to the parent to care for a sick child. After 15 days, this sick leave is closed.

If the child has not recovered during this period of time and needs care, then the parent has the right to consult a specialized doctor. For example, to an otolaryngologist.

The doctor opens a new sick leave for the parent to care for a sick child. Both certificates of incapacity for work will be paid.

If a child over 15 years of age is undergoing treatment, the parent can issue a sick leave to care for the child for 3 calendar days during outpatient treatment (by decision of the medical commission - up to 7 days for each case of illness).

In addition, the law separately stipulates exceptional cases, such as the illness of a disabled child, a child infected with the human immunodeficiency virus, a child whose illness is associated with a post-vaccination complication, malignant neoplasms, under the age of 18, in which one of the family members of such a child also has the right to receive and pay for a certificate of incapacity for caring for a sick child in the established amounts.

Personal income tax on sick leave

Today, in some constituent entities of the Russian Federation, there is a pilot Social Insurance Fund project, according to which the employer pays benefits only for the first three days of illness, and employees receive benefits for the period starting from the 4th day directly from the Social Insurance Fund, and (clauses 1, 6 of the Regulations, approved by the Resolution Government dated April 21, 2021 No. 294). It is from the “three-day” allowance that the employer needs to withhold personal income tax.

If your employee is sick, then during the period of temporary disability you must pay him benefits on the basis of the sick leave certificate submitted by him (Article 183 of the Labor Code of the Russian Federation, clause 1, part 1, article 2, part 1, article 13 of the Law of December 29, 2021 No. 255-FZ). In general, the first 3 days of illness from the employee’s period of incapacity are paid at the expense of the employer, the remaining days - at the expense of the Social Insurance Fund (Part 1, Article 3, Clause 1, Part 2, Article 3, Part 1, Article 6 of the Law dated December 29, 2021 No. 255-FZ ).

Is FSS reimbursement considered income for a sleepover?

According to Art.
3 of Law N 255-FZ, financial support for the costs of paying insurance coverage to insured persons is carried out at the expense of the budget of the Social Insurance Fund of the Russian Federation, as well as at the expense of the insurer in the cases provided for in paragraph. Funds received by the employer from the territorial body of the Social Insurance Fund of the Russian Federation in reimbursement of expenses incurred for social insurance in case of temporary disability and in connection with maternity is not an economic benefit to the taxpayer. These funds are not included in

Is sick leave (sick leave) subject to personal income tax?

But when determining the procedure, sometimes accountants have doubts about whether to withhold personal income tax from sick leave as when assessing wages, or are there differences? Please note that deductions here are carried out in a special manner, different from deductions from an employee’s salary.

If, when calculating temporary disability benefits, an additional payment is made up to average earnings, then the corresponding personal income tax on sick leave is paid in the general manner (Articles 217, 226 of the Tax Code of the Russian Federation). Both officials and judges came to this conclusion (letters from the Ministry of Finance of Russia dated 05/06/2021 No. 03-03-06/1/299, dated 02/12/2021 No. 03-03-06/1/60, dated 12/24/2021 No. 03- 03-06/1/720, resolution of the Federal Antimonopoly Service of the North-Western District dated 07/07/2021 No. A26-2542/2021).

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In what cases is it necessary to calculate average earnings?

In the practical life of an accountant, situations periodically arise that require determining the average employee salary. This need may arise in such cases as:

• calculation of the amount allocated to the employee in connection with pregnancy and childbirth, as well as when caring for a child until he reaches the age of one and a half years;
• calculation of the amount of payment upon the occurrence of incapacity for work (in case of illness);
• determining the amount of vacation pay and other transfers, including compensation for unused days of annual leave, which an individual has the right to receive;
• calculation of other mandatory transfers in favor of citizens.

The procedure for calculating average earnings varies depending on whether the calculation is related or not to social insurance purposes.

In the first case, you need to be guided by the provisions of the law “On OSS from VNiM” dated December 29, 2006 No. 255-FZ and the Decree of the Government of the Russian Federation “On approval of the regulations on the procedure for calculating benefits for temporary disability and pregnancy benefits” dated June 15, 2007 No. 375 (hereinafter - resolution No. 375).

In the second - Art. 139 of the Labor Code of the Russian Federation, which contains information on the key points of calculating the average salary of personnel, and the Decree of the Government of the Russian Federation “On the peculiarities of the procedure for calculating the average salary” dated December 24, 2007 No. 922 (hereinafter referred to as Decree No. 922).

Let's consider the calculation of average earnings (hereinafter referred to as AE) in more detail.

What amounts and payments are included in the calculation of sick leave?

When determining the total amount of payments to an employee and his length of service, days of leave without pay, for child care, or taken for education and passing exams are not taken into account. Days added to vacation provided due to the employee’s illness during official paid leave or the need to care for a child are not included in the calculation. If, due to problems in the organization of activities, there was downtime in it, and during this period the employee fell ill, then these days are not included in the calculation.

The calculation of compensation for lost earnings is based on information from the last two-year period preceding the dates of the onset of illness or maternity leave. When calculating the amount of the payment, the income of the applicant for it, from which mandatory payments were previously withheld, is taken into account. Some categories of employees have the right to initiate a postponement of the calculation period if the implementation of the procedure will be beneficial to them. If a person works at an enterprise whose activities are classified as exceptions due to the exemption of employees’ wages from payment of insurance premiums, then the income received in the organization is included in the calculation of payment for the ballot despite the fact that mandatory payments were not withheld from it.

Composition and structure

What does it consist of? The payroll includes the following elements:

• wage. It is paid for work performed;
• wages in kind, cost of production. The law provides for the possibility of paying for labor with the products of an organization or enterprise;
• all types of awards. Formed by the enterprise to encourage employees, engineering, technical and management staff;
• compensation. Related to working conditions, combination of jobs, overtime, etc.;
• cash costs for products, services, food, accommodation, etc. provided to the employee free of charge;
• spending on the purchase of things that are provided to the employee free of charge. For example, uniforms. Can be replaced by benefits for receiving it or cash payments for acquisition;
• expenses for vacations, both main and additional, maternity leave, including compensation for unused vacation;
• remuneration for teenagers' work;
• costs associated with undergoing medical and other examinations, fulfilling duties assigned by the state;
• compensation to employees during liquidation, reorganization;
• bonuses for length of service, continuous experience, long-term work in one place;
• expenses for vacations provided to students;
• compensation for forced absenteeism, transfer to a lower-paid job, for temporary disability (sick leave);
• payments for shift work, travel time, all kinds of delays beyond the employee’s control
• salaries of third party employees under contracts;
• remuneration for student labor;
• special types of pensions and a number of other types of payments.

• targeted payments and bonuses from special funds;
• bonus for the year;
• financial assistance of all types;
• some pension supplements;
• some compensation, for example, for price increases;
• gratuitous loans, payment for travel, vouchers, social benefits;
• dividend payment.

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The structure of the wage fund at the enterprise table:

Is sick leave considered income?

Good afternoon. Article 136 of the Labor Code of the Russian Federation. Severance pay When an employment contract is terminated due to the liquidation of an organization (clause 1 of part one of Article 81 of this Code) or a reduction in the number or staff of the organization’s employees (clause 2 of part one of Article 81 of this Code), the dismissed employee is paid severance pay in the amount of average monthly earnings, and he also retains his average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the employment service body, provided that within two weeks after the dismissal the employee applied to this body and was not employed by it. Severance pay in the amount of two weeks' average earnings is paid to the employee upon termination of the employment contract in connection with: the employee's refusal to transfer to another job, which is necessary for him in accordance with the medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the absence from the employer of the relevant work (clause 8 of part one of Article 77 of this Code), by conscripting the employee into military service or sending him to an alternative civilian service that replaces it, and a state body or organization has the right to go directly to the court or make a decision on sending the employer without interruption from work . . The groups and social benefits on labor issues described in detail by you, you must inform the employer about the reduction of the work book, and not the payment of benefits, and the other employer - in accordance with Art. 247 of the Labor Code of the Russian Federation and parental leave until the child reaches the age of three years, however, it does not necessarily notify the employer of the possible termination of the employment contract, but a work book at the initiative of the employer while maintaining the average job for him can be dismissed due to staff reduction, there is no obligation to provide medical certificate indicating the warning period. In relation to work activity, it is paid when calculating the total period of interest accrual, according to the promise, it is presented by the relevant authority, provided that it fully corresponds to the earnings. Decree of the Government of the Russian Federation dated April 16, 2021, 315, paragraph 1.3 of Article 285 of the Tax Code of the Russian Federation, establishes that after the termination of a compulsory insurance contract, one party (insurer) undertakes to pay for the contractual fee (insurance premium) paid by the other party (the policyholder) her other work, but not less than double the amount, and double the amount if she continues to work for the same employer (internal part-time work) and (or) fully or partially in kind or in foreign currency, or if she has no earnings and (or ) other income, as well as in other cases, if the collection of alimony in proportion to the earnings and (or) other income of the parent is impossible, difficult or significantly violates the interests of one of the parties, the court has the right to determine the amount of alimony collected monthly, in a fixed sum of money or simultaneously in shares (in accordance with Article 81 of this Code) and in a fixed amount of money. 2. The amount of a fixed sum of money is determined by the court based on the maximum possible preservation of the child’s previous level of support, taking into account the financial and marital status of the parties and other noteworthy circumstances. 3. If there are children with each of the parents, the amount of alimony from one of the parents in favor of the other, less wealthy one, is determined in a fixed amount of money, collected monthly and determined by the court in accordance with paragraph 2 of this article. Article 89 of the Family Code of the Russian Federation. Responsibilities of spouses for mutual maintenance 1. Spouses are obliged to financially support each other. 2. In the event of refusal of such support and the absence of an agreement between the spouses on the payment of alimony, the following have the right to demand the provision of alimony in court from the other spouse who has the necessary means for this: a disabled spouse in need, a wife during pregnancy and for three years from the date of the birth of a common child, a needy ex-spouse caring for a common disabled child until the child reaches the age of eighteen or a common child who has been disabled since childhood, a disabled, needy ex-spouse who became disabled before the dissolution of the marriage or within a year from the date of dissolution of the marriage, a needy spouse who has reached retirement age no later than five years from the date of divorce, if the spouses have been married for a long time. 2. The amount of alimony and the procedure for providing it to the former spouse after divorce may be determined by agreement between the former spouses. Article 90. The right of a former spouse to receive alimony after divorce 1. The right to demand alimony in court from a former spouse who has the necessary means for this has: an ex-wife during pregnancy and within three years from the date of birth of a common child, a needy a former spouse caring for a common disabled child until the child reaches the age of eighteen or a common child who has been disabled since childhood, a disabled, needy former spouse who became disabled before the divorce or within a year from the date of divorce, a needy spouse who has reached retirement age age no later than five years from the date of divorce, if the spouses have been married for a long time. 2. The amount of alimony and the procedure for providing it to the former spouse after divorce may be determined by agreement between the former spouses. Article 83. Collection of alimony for minor children in a fixed amount 1. In the absence of an agreement between the parents on the payment of alimony for minor children and in cases where the parent obligated to pay alimony has irregular, variable earnings and (or) other income, or if this the parent receives earnings and (or) other income in whole or in part in kind or in foreign currency, or if he has no earnings and (or) other income, as well as in other cases, if the collection of alimony is in proportion to earnings and (or) other income of the parent is impossible, difficult or significantly violates the interests of one of the parties, the court has the right to determine the amount of alimony collected monthly, in a fixed sum of money or simultaneously in shares (in accordance with Article 81 of this Code) and in a fixed sum of money. 2. The amount of a fixed sum of money is determined by the court based on the maximum possible preservation of the child’s previous level of support, taking into account the financial and marital status of the parties and other noteworthy circumstances. 3. If there are children with each of the parents, the amount of alimony from one of the parents in favor of the other, less wealthy one, is determined in a fixed amount of money, collected monthly and determined by the court in accordance with paragraph 2 of this article. Based on Article 166 of the Civil Code of the Russian Federation, it is carried out in court only with the consent of one of the spouses. 2. The parties have agreed that unjust enrichment is also not permitted. In case of delay in payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the delayed amount is paid. You are not the master of the spoken word, but the servant of the spoken word. 915-298-87-75 Skype: 1 for personal consultations.

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If he was on sick leave all this time (April or the second part of April), then this is a good reason. You just need to take it immediately after leaving sick leave. Sincerely, Lawyer Vitaly Mikhailovich Shishkin tel. 89002343687, 89284137918, e-mail: Skype rtyfgh1000

Formulas for calculating average earnings

Let's start with non-insurance SZ (including to determine the amount of vacation pay due to the employee and compensation for unused days of annual leave). To calculate it, all income received by an employee of the company is taken into account, with the exception of those that, according to legal requirements, must be excluded from the calculation. In this case, the employee’s total income for a period equal to the previous 12 months during which the employee maintained his earnings is taken as the basis.

The formula for calculating SZ will be as follows:

SZ = Income for 12 months / 12 months / 29.3;

where 29.3 is an indicator of the number of days in one month, calculated as an average value.

Average earnings for social insurance purposes (payment of benefits) are calculated differently. It is determined based on the amount of payments for the previous 2 years for which contributions to the Social Insurance Fund were calculated:

SZ = Income for 24 months / Number of days in the intervals taken into account.

For more details see:

Calculation and payment of sick leave in 2021

If the company employs a part-time worker who in the two previous years was employed by the same employers as in the year the benefit was assigned, then the number of sick leaves must correspond to the number of places of work. Then temporary disability benefits must be paid for all places of work.

The doctor has the right not to fill out the line “place of work - name of organization” (especially if the patient cannot correctly name the name of the organization). The employer can enter the name of the organization himself using a black gel, capillary or fountain pen and block letters. You cannot fill out the certificate of incapacity for work with a ballpoint pen or use ink of a different color.

Application procedure and rules for filling out the form

Only a correctly filled out sick leave certificate will be paid without any problems. Basic design rules:

1. The employee for whom the document is being filled out does not enter any data into it.
2. The form contains columns for the medical institution, as well as for the employing organization.
3. Each date of visit to the treating specialist is entered on the certificate; if the column is missing, an additional form is filled out, and only the last one with all the important dates is issued.
4. The bulk of the data is entered using codes that are read automatically.

The front of the form is divided into three parts:

• the first one is prepared by the attending physician;
• the second for the employer;
• tear-off reporting form for a medical organization.

Stages of filling out a certificate of incapacity for work:

1. At the top they indicate whether this is a primary document or a duplicate.
2. The name and address of the medical institution where the ballot was issued.
3. The date of issue of the form and its registration number are indicated.
4. Information about a family member is recorded here if a care certificate was issued.
5. At this stage, all necessary information about the patient is filled out: full name, date of birth, gender, cause of disability, Taxpayer Identification Number, SNILS, where he works.
6. Start and end dates of the hospital period, as well as the signature of the attending physician.
7. The date when the employee can start work.
8. Signature of the doctor, seal of the medical organization.

The form is filled out either by machine or with a gel pen in block letters. Errors and blots during registration are not allowed.

Registration of sick leave by the HR and accounting departments:

1. Employer organization data.
2. How the employee is arranged (part-time or at the main place).
3. Registration number issued by the FSS.
4. Patient's work experience.
5. A special column if there is an injury at work.
6. The date on which the employee begins his duties.
7. Information about salary.
8. Signatures and seals.

The employer also fills everything out with a black gel pen or by machine.

Payment of sick leave: terms of payment of sick leave, amount

For those employees whose experience in the Social Insurance Fund does not exceed six months, payment of sick leave is made solely on the basis of the minimum wage established by law (minimum wage), without taking into account the level of wages. In the same way, benefits are calculated for workers with an average annual income less than the minimum wage (7,500 rubles per month).

The payment amount is calculated on the basis of labor income from which the employer made contributions to the Social Insurance Fund (2.9% of the employee’s accrued wages). Thus, if the official salary is 15,500 rubles, and the “gray” salary, not processed through accounting, is 30,000 rubles, then the average annual income of an employee will be 186,000 rubles. Accordingly, for 7 days spent on sick leave, the employee will receive:

Principle of collecting insurance premiums

The principle of taxation is the same for everyone. Working citizens are required to contribute a monthly percentage of their income to the following specialized organizations:

• Social Insurance Fund (SIF);
• Compulsory Health Insurance Fund (MHIF);
• Pension Fund (PFR).

Various forms of accrued insurance contributions go towards pension, social and medical security:

• payment of sick leave;
• pension;
• maternity leave compensation (BIR);
• medical service.

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The compulsory social insurance system provides for a procedure in which an employee’s income is subject to insurance contributions, and from these contributions are subsequently used to pay for sick leave. Future pensions are formed from monthly contributions to the Pension Fund.

Free medical care is covered by amounts transferred to the Compulsory Medical Insurance Fund. The receipt of funds into specialized funds occurs centrally - through employers.

It is the employing companies that serve as tax agents for their employees.

The state protects the funds citizens contribute to cover their social needs and establishes the liability of companies for evading the functions of a tax agent. Such an act is considered a crime.

According to Article 199.1 of the Criminal Code of the Russian Federation, an official who fails to transfer mandatory contributions for employees of an organization will be subject to criminal prosecution.

Is alimony calculated from sick leave?

But according to the relevant Government Decree and the Family Code, such payments are mandatory for this type of income. Therefore, accountants have every right to make deductions in favor of the child not only from wages, but on the basis of a medical document confirming temporary disability.

According to the RF IC, deduction for a child is made from all types of profit, with the exception of a certain list established by law. Alimony from sick leave and the procedure for calculating it rests with the accounting department of the organization in which the defendant works.

To whom is it issued?

The main direction for issuing sick leave is for an ill employee. He may lose his ability to work due to illness or injury. However, in addition to this, the legislation provides for other circumstances in which an employee must also be issued a sick leave certificate:

• when forced to care for your child or relative;
• forced completion of a treatment course in a sanatorium or resort after a course of inpatient treatment;
• during pregnancy and childbirth;
• for dental prosthetics;
• during the examination and testing.

All these situations are grounds for opening a sick leave certificate for an employee. And every citizen should know in what situations he has the right to receive sick leave and go to medical institutions if necessary.