The Labor Code of the Russian Federation states that certain categories of employees must undergo mandatory medical examinations, and the employer must pay these costs. (Article 213 of the Labor Code of the Russian Federation).
Medical examinations can be preliminary, which the employee undergoes at the stage of employment, and periodic, which are carried out during the employee’s work activity in order to identify possible occupational diseases.
Medical examinations make it possible to determine to what extent an employee is able to work in his position, and to what extent he is able to perform his job duties due to health reasons.
The categories of workers for whom medical examinations are mandatory are defined in Art. 213. Labor Code of the Russian Federation.
Accounting
Accounting for the costs of medical examinations depends on the sources from which they were paid:
- at the expense of the organization;
- at the expense of contributions for insurance against accidents and occupational diseases (if such a possibility is provided for by the rules for spending insurance premiums approved by the Ministry of Health and Social Development of Russia for the current year).
The costs of mandatory medical examinations carried out at the expense of the organization are included in expenses for ordinary activities (clauses 5, 7 of PBU 10/99).
If the medical examination is carried out in your own medical center, write off the expenses using the following entries:
Debit 26 (44) Credit 02 (10, 70, 68, 69…)
– reflects the costs of maintaining a medical center (medicines, salaries of medical staff).
If the medical examination is carried out under an agreement with a medical institution, document the cost of the services provided by posting:
Debit 26 (44) Credit 76
– the costs of conducting a mandatory medical examination are reflected.
If an employee underwent a medical examination at his own expense, and the organization reimburses him for expenses, reflect the accrual of compensation by posting:
Debit 26 (44) Credit 73
– compensation for expenses for undergoing a mandatory medical examination has been accrued.
How to pay an employee for days of medical examination that he missed due to illness
(?) The employee was sick on the days specified in the calendar plan for the medical examination, so he did not undergo it.
How to pay him for sick days that coincided with the days when he was supposed to undergo a medical examination? Is it possible to still require him to undergo a medical examination after illness? O.I. Konstantinova, Perm
Answer
For days of illness that coincided with a medical examination, the employee must be paid sickness benefits, because the person was sick and could not undergo a medical examination <19>.
If passing a medical examination by this employee is a necessary condition for his admission to work, and by the time he returns to work after the end of his illness, the previous medical examination has already expired, then the employee must be suspended from work until he undergoes a medical examination and again sent for a medical examination. The time of suspension from work must be paid in the amount of at least 2/3 of the salary as downtime for reasons beyond the control of the employee and the employer <20>, and days of medical examination - based on average earnings <21>.
