The COVID-19 pandemic has made adjustments to the procedure for issuing and processing certificates of incapacity for work. Previously, recommendations on filling out and calculating sick leave were already given in Decrees of the Government of the Russian Federation No. 294 of 03/18/2020 and No. 402 of 04/01/2020. But with all this, the original order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n “On approval of the Procedure for issuing certificates of incapacity for work” did not change, despite the fact that its content did not contain a word about possible changes taking into account the pandemic, and also did not mention Possibility of issuing an electronic sick leave certificate.
This discrepancy was eliminated in Order No. 925n, which was approved by the Order of the Ministry of Health of Russia dated September 1, 2020. It will come into force three months after its official publication, namely on December 14, 2021.
The new procedure stipulates that sick leave can be issued in two ways: electronically and in paper form. For each method, the order of its compilation is described. Let's take a look at what's new. Or maybe nothing has changed at all.
What is sick leave
A document proving temporary disability is issued by a doctor on the basis of an issued insurance policy. The sheet is a strict reporting paper containing identification numbers. The reasons for issuing a form to an individual are illness, injury, prosthetics in a hospital, pregnancy, childbirth, caring for injured close relatives, quarantine, referral to a sanatorium for health procedures for a citizen and his family members. The document is issued by specialists from research institutes and licensed institutions, paramedics, and dentists. Paperwork is prohibited for employees of ambulances and blood transfusion stations.
Category of persons who are allowed to open sick leaves:
- officially employed persons;
- government employees;
- individual entrepreneurs;
- members of production cooperatives;
- citizens who were injured or fell ill 30 days after termination of the employment contract;
- unemployed persons registered with the employment service;
- women who became pregnant within 365 days before dismissal due to liquidation of the organization.
The document is not issued in case of vague symptoms of the disease, being under arrest, appointment of a medical commission, examination for the military registration and enlistment office, exacerbation of chronic pathology, students. The procedure and rules for drawing up a disability certificate are regulated by the Order of the Ministry of Health and Social Development of Russia. According to Federal Law No. 86, the form can be filled out in electronic format with the written permission of an individual.
Procedure for issuing sick leave
The form must be filled out on the day you visit the doctor. It is impossible to issue a sick leave certificate using a different date. To receive the paper, a citizen must provide a Russian passport and medical insurance policy. The issuance and closure of a temporary disability document is carried out in one institution.
Procedure for creating a sheet:
- Going to the hospital.
- Examination by the attending physician.
- Putting a mark on the outpatient card.
- Filling out the form.
- Issuance of the document.
It is important to know! The form is filled out by the attending physician if the duration of illness does not exceed 15 days. If the established period is extended, the decision to issue a ballot is made by the commission.
Dentists and paramedics have the right to open sick leave for only 10 days. When referred for treatment to a specialized institution, the document is issued by another organization. A certificate of incapacity is issued while in hospital. After discharge, the ballot can be extended for 10 days. When caring for a child, a form is received for the entire period of outpatient treatment, care in a hospital, or stay in a health care facility.
The total amount of accruals is indicated with personal income tax
Temporary disability benefits, including benefits for caring for a sick child, are subject to personal income tax (Clause 1, Article 217 of the Tax Code of the Russian Federation).
For a long time, officials from the FSS indicated that when filling out a certificate of incapacity for work, the following requirements must be observed (letters from the FSS of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956, dated September 8, 2011 No. 14-03-14/15-10022) :
- the Total accrued line indicates the amount of the benefit after reducing it by the amount of personal income tax;
- in the lines Amount of benefit: at the expense of the employer and Amount of benefit: at the expense of the Social Insurance Fund of the Russian Federation, the amount is indicated without reduction by the amount of personal income tax.
At the same time, they referred to the ambiguous phrase in paragraph 66 of the Procedure that the Total accrued line indicates the total amount to be paid to the insured person. From it it was concluded that this payment should be without personal income tax. Accountants argued to officials that personal income tax should be reimbursed to the Social Insurance Fund, and the requirement is meaningless. In addition, it is impossible to calculate the amount of tax attributable to short-term sick leave if the employee, for example, receives social tax deductions.
In the new version of paragraph 66 of the Procedure, the words “payable” were replaced with the words “accrued benefits”. Therefore, in the Total accrued line, it will be necessary to indicate the total amount of accrued benefits, taking into account personal income tax.
In the “salary” solutions of the 1C:Enterprise 8 system, as a report for a sick leave sheet, you can print the Calculation of average earnings until 2011, Turnover of salary sheets of the 2007 sample, Calculation of average earnings from 2011, Calculation of benefits for the salary sheet of the 2011 sample of the year.
In the reporting forms before 2011, there was no mention of personal income tax at all. Therefore, in the “old” forms, the “total accrued” amount is full, including personal income tax.
The report Calculation of benefits for b/l sample 2011 contains information about the entire calculated amount and the amount minus personal income tax (see Fig. 1).
Rice. 1
Here it is necessary to clarify that the amount of benefit minus personal income tax indicated for information is not used anywhere in the program and does not affect either the actual calculation of personal income tax or the formation of the payroll.
Filling rules
To receive monetary compensation, you should check with the head of the human resources department on how to apply for sick leave. The management of some companies requires that the form be filled out only by the attending physician, without the possibility of entering personal information independently. Basic design rules:
- making an entry in Russian capital block letters;
- use of helium, capillary, black fountain pens;
- putting spaces between words;
- code designation of the reason for opening a sick leave to maintain medical confidentiality;
- filling within the inscribed field;
- the ability to use quotation marks and punctuation marks in the name of the organization;
- indication of the abbreviated name of the medical institution if it exceeds 29 characters.
To recognize the document as valid, the form must bear the seal of the organization responsible for issuing the sick leave. The paper does not lose legal force if the stamp or signature is placed outside the drawn graphic boundaries or touches other lines. Technical deficiencies are not grounds for re-issuing a document if the entries made are clearly legible. Filling out a duplicate is carried out if false information is provided, or the form is lost or damaged.
The lower part of the sheet, necessary for calculating monetary compensation, is drawn up by the employer. The manager must indicate the name of the organization, date of employment of the employee, length of service, average income. If incorrect information is entered, the form is not considered damaged. It is allowed to correct the information by crossing out the blots, indicating the correct entry on the back of the document, affixing the signature of the boss and the company seal.
To fill it out correctly, you need to know what a sick leave sheet looks like. A form is a secure printing product printed on paper with a watermark and logo. The color background of the document on the front and back sides is blue with dark edges. The fields where entries are made are light yellow. There is an identification code in the upper right corner of the sheet, and a technological number to the left of the spine.
Basic design requirements
View of a blank sick leave form
Issuing a certificate of incapacity for work is a short but important procedure. First of all, you need to pay attention to the correctness of entering information into it. Sick leave certificates filled out arbitrarily are invalid. The type of form can be found in the order dated 04/26/2011 No. 347n, and the rules for filling out in the order dated 06/29/2011 No. 624n.
The following requirements must be met:
- Entries may only be made in capital letters, in block font, using a black pen or using a printing device.
- It should be filled out in special cells.
- The seal of the medical organization or employer must necessarily coincide with the name of the institution or organization and cannot enter the information field of the sheet.
- If an error was made, the form should be replaced with a duplicate, then a check mark is placed next to the inscription “duplicate”. A duplicate is also issued if the main form was lost or damaged. Due to a loss due to the negligence of a company employee, a duplicate may be denied, because this is a serious violation of the law. If the damage occurred due to a natural disaster, you must obtain a certificate from firefighters, the Ministry of Emergency Situations or the Ministry of Internal Affairs.
Validity period of the certificate of incapacity for work
The newsletter is valid for a limited time. The established period allows you to perform official duties without violating the law while maintaining your salary. Sick leave includes holidays and weekends. The duration of suspension from work is influenced by the type of disease, the presence of complications, the specialization of the attending physician, and the patient’s condition. The form is not filled out if you are slightly unwell or have minor health problems.
Minimum and maximum
The regulatory document does not define the shortest period of stay on sick leave. The doctor independently decides on the period during which the citizen requires appropriate treatment. Regardless of the conditions for receiving medical care, the validity of the bulletin may be limited to one day. According to unofficial practice, the minimum period of a certificate of incapacity for work is 3 days.
According to the law, the maximum duration of a ballot is 15 days. Paramedics and dentists have the right to open a sick leave form for 10 days. The length of hospital stay in case of injury or detection of a serious illness is not established by legal acts. Treatment time depends on the patient’s well-being, rehabilitation and recovery period. In case of injuries to the limbs, spine, or malignant neoplasms, the duration of sick leave can be up to 10 months.
Possibility of extension
After the initial closing date, the patient must visit a physician. The doctor has the right to once extend the sick leave for 14 days, the dentist - for 10. At the end of the period, a commission is appointed upon presentation of documents confirming the absence of positive dynamics of therapy.
Attention! When extending the certificate of incapacity for work, the citizen is required to visit a medical institution every 15 days for examination.
If, after the expiration of the permissible period of use of sick leave, no improvements are expected, the question of establishing disability is raised. If the results of the examination are unsatisfactory, the notice will be extended until the patient recovers.
Special cases
The period of legal exclusion due to illness in children depends on age. To care for a child under 7 years of age, sick leave is open for an unlimited number of days. The duration of treatment is affected by the time of treatment. To look after sick children from 7 to 15 years old, up to 15 days are allocated, over 15 years old - up to 3 days. Based on the results of the commission, the period of release from official duties may be extended. If the health of several children deteriorates, days are recorded separately for each family member.
The legislation establishes the maximum period of paid sick leave per year for child care, depending on age and pathology characteristics:
- from 0 to 7 years - outpatient, inpatient treatment no more than 60 days, for severe illness - 90;
- from 7 to 15 – 45 days;
- from 15 to 18 – 30 days;
- disabled children – 120 days
- a minor child with cancer – the entire period of treatment.
Employees should know how sick leave is issued while on vacation. If you feel worse, you should consult a doctor. The employee has the right to postpone or extend days by the amount of incapacity. Caring for a child or close relative is not a basis for increasing leave. The maximum period of stay on sick leave at the time of rest has not been established. To renew, you do not need to fill out an application: you just need to verbally notify management and provide a completed form when you go to work. When rescheduling days, written notice is required. According to the law, days of removal from official duties on leave due to deteriorating health are paid.
Why are the current rules changing?
Why did the Ministry of Health decide to rewrite the existing rules for issuing sick leave, approved. By order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n? The answer is simple - they are outdated. There was not a word in them about electronic sick leave, which has firmly and permanently settled in our lives.
By the way, in Art. 13 of the Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance...” has been using an electronic sick leave certificate as a basis for receiving temporary disability benefits for 3 years now. In fact, electronic sick leave has recently been actively generated and issued.
They do not take into account the previous rules and the coronavirus circumstances that appeared suddenly, but with which we will have to live further. As well as other legislative changes.
The answer to the question of how the rules for issuing sick leave are changing cannot be contained in one or two lines. The new order not only changed its name, but also expanded in scope and content, although in many ways it copies the previous rules. Find out more details below.
Sick leave for pregnancy and childbirth
Regulatory acts provide for the right of women to receive a certificate of incapacity for work during the period of bearing a child and caring for an infant. Employees should know how to take sick leave during pregnancy. The document is issued in the 30th week upon the official occurrence of the insured event. The ballot is issued in the gynecology department of the clinic without undergoing an examination or commission.
The duration of paid maternity leave depends on the specifics of pregnancy and childbirth:
- 70 days before and after the birth of one child;
- 156 days after premature birth;
- 70 days before and 86 with severe consequences;
- 70 days before and 124 after in case of multiple pregnancy discovered during childbirth;
- 84 days before and 110 after when two or more children are born.
The validity period of the bulletin can be extended by decision of the medical commission in the event of complications during the birth of the child. Women living in the Exclusion Zone of the Chernobyl Nuclear Power Plant, produced by Mayak, receive 90 days of rest during pregnancy. When a dead baby is born, an employee has the right to count on sick leave for 70 days. For an abortion performed before the 21st week of pregnancy, the notice is issued for 3 days.
Results
The procedure for issuing and issuing a certificate of incapacity for work, as well as payment of benefits, is strictly regulated by the legislator.
There are a number of regulations, each of which sets strict conditions for both the employer and medical institutions. The main legal acts and their provisions governing the issue and payment of sick leave are discussed in the material. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Rules for calculating sick leave payments
The amount of monetary compensation depends on the length of service, the period of insurance contributions, the average monthly profit, and the validity period of the bulletin. The conditions for calculation of sick leave are determined by the employer on the basis of a cooperation agreement, work record book, extracts from orders, certificates, statements, and personal accounts. Payment formula = amount of monthly profit for the last 2 years / 730 (number of calendar days for the billing period) * validity period of the newsletter.
The percentage of monthly income taken into account when determining the final amount depends on the length of service. If the period of employment is more than 8 years, 100% of the salary is accrued, from 5 to 8 - 80%, up to 5 - 60%. Average earnings are calculated for the last 2 years of official duties. The law sets the maximum possible monthly income. If the value determined each year is exceeded, the permissible limit is taken into account: in 2021 it amounted to 755,000 rubles, in 2021 – 815,000 rubles. in a year.
