The employee went to work while ill, so he did not submit an initial sick leave certificate.
How to pay for continued sick leave without submitting an initial sick leave certificate for incapacity for work? What calculation period for calculating temporary disability benefits must be taken if the onset of the illness on the initial sick leave is in December 2014, and the continuation of the sick leave is in January 2015?

April 7, 2015

Having considered the issue, we came to the following conclusion:
Temporary disability benefits must be paid to the employee for the period of incapacity during which he did not work and for which he lost earnings. The calculation period for calculating temporary disability benefits is 2012 and 2013 (provided that, at the request of the employee, they were not replaced for the purpose of calculating average earnings by previous calendar years).

Rationale for the conclusion:
The conditions, amounts and procedure for providing benefits for temporary disability are determined by December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law N 255-FZ).
In accordance with Law N 255-FZ, the payment of benefits for temporary disability is conditioned by the occurrence of an insured event: in the case under consideration - temporary disability of the insured person due to illness or injury.
The basis for the appointment and payment of temporary disability benefits is a certificate of incapacity for work issued in the form approved by the Ministry of Health and Social Development of Russia dated April 26, 2011 N 347n ( Federal Law N 255-FZ). The procedure for issuing certificates of incapacity for work (hereinafter referred to as the Procedure) was approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n.
According to clause 6 of the Procedure, in the case of long-term treatment, the medical organization issues a new certificate of incapacity for work (continued) and at the same time draws up the previous certificate of incapacity for work for the appointment and payment of temporary disability benefits. In this case, a case of temporary disability completed by one completed period of incapacity, certified by a certificate of incapacity for work, taking into account all certificates of incapacity for work issued in continuation of the initial certificate of incapacity for work, should be considered one insured event of temporary disability (letter of the Federal Social Insurance Fund of Russia dated August 18, 2004 N 02-18/11 -5676).
By virtue of Law N 255-FZ, temporary disability benefits for loss of ability to work due to illness or injury, according to general rule, is paid to the insured person for the entire period of temporary disability until the day of restoration of working capacity (establishment of disability).
In the situation under consideration, the initial and subsequent certificates of incapacity for work, issued in its continuation, confirm one case of incapacity for work, which began in December 2014. However, during the period of incapacity for work, confirmed by the first certificate, the employee continued to work.
In accordance with part four of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee, and for the performance of labor duties under the employment contract, he is obliged to pay the employee wages (, Labor Code of the Russian Federation).
The right to receive benefits for temporary disability is a guarantee that protects working citizens from possible changes in material and (or) social status(Federal Law dated July 16, 1999 N 165-FZ “On the fundamentals of mandatory social insurance"). Temporary disability benefits, as a type of insurance coverage for compulsory social insurance, are intended to compensate citizens for lost earnings due to the onset of temporary disability (Law N 255-FZ). Therefore, its payment for the period during which earnings were not lost is impossible and contradicts the law (see, for example, the Supreme Arbitration Court of the Russian Federation dated March 24, 2010 N VAS-2812/10, the Arbitration Court of the Volgograd Region dated April 19, 2010 N A12-3156/2010, as well as the answer to the question “Is temporary disability benefits paid if does the insured person continue to work during the period of incapacity?”, posted on the website regional office FSS of the Russian Federation for Chukotka Autonomous Okrug- http://r87.fss.ru/answers/20497/91495/index.shtml).
At the same time, it is obvious that if an employee goes to work during a period of illness, this does not mean that he is able to work. The employee does not lose the right to be released from work for the period of incapacity and is not deprived of the right to payment of benefits for the remaining days of incapacity when he did not work.
This conclusion is confirmed by judicial practice(see, for example, the Investigative Committee for Civil Cases of the Supreme Court of the Republic of Bashkortostan dated 09/04/2012 in case No. 33-8548/2012). Other specialists adhere to a similar position (see the answer of L.M. Novitskaya (FSS of Russia) to the question: “The employee was given a sick leave certificate due to pregnancy. However, she did not notify the administration of our company, but continued to work. The employee handed in the certificate of incapacity for work to accounting only on December 1, despite the fact that he was discharged on October 1. How to pay for such sick leave?" ("Salary", No. 2, February 2008)).
Thus, for the period confirmed by a certificate of incapacity for work (including in cases where it was issued as a continuation of the initial certificate), when the employee did not work and for which he lost earnings, temporary disability benefits must be paid.
Let us note that going to work without being discharged, in other words, the employee’s performance of work duties during a period of temporary incapacity for work, is a violation of the hospital regime (clause 58 of the Procedure), which, in turn, by virtue of Law N 255-FZ is the basis for reducing the amount temporary disability benefits. From the day on which such a violation was committed, temporary disability benefits are paid to the employee in an amount not exceeding for a full calendar month the minimum wage established by federal law, and in regions and localities in which regional coefficients for wages are applied in accordance with the established procedure , - in an amount not exceeding the minimum wage taking into account these coefficients.
However, in our opinion, without a note on the certificate of incapacity for work, an employee’s going to work during a period of illness cannot be considered a violation of the regime, since the treatment regimen is established by the attending physician and only he (and not the employer) can determine whether the employee’s behavior goes beyond the scope of the instructions issued to him, or the regime cannot be considered violated. That is, formally the employer has no grounds for reducing the amount of temporary disability benefits *(1).
According to Law N 255-FZ, temporary disability benefits are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of the onset of temporary disability. Accordingly, the date of onset of temporary disability is important to determine the amount of benefits. The date of onset of temporary disability is the date indicated on the initial certificate of incapacity for work in the “From what date” column of the first line of the “Exemption from work” table.
In the above situation, as we have already said, both certificates of incapacity for work confirm one case of temporary incapacity for work, completed by one completed period of incapacity for work. As follows from the question, the employee’s temporary disability occurred in 2014, so the calculation period for him is 2012 and 2013 (provided that, at the employee’s request, they were not replaced by the previous calendar years by virtue of Law No. 255-FZ for the purpose of calculating average earnings ).
At the same time, we believe that in the above situation, in order to pay for a certificate of incapacity for work issued in continuation of the initial one, the employee must also present the initial certificate to the employer. Representatives of the Federal Social Insurance Fund of the Russian Federation give similar explanations (see, for example, the answer to the question “The employee provided two certificates of incapacity for work, and the second is a continuation of the first. But due to the pale ink on the first sheet, the seal of the issuing clinic, as well as the last name, first name, are not readable , patronymic and place of work of the employee. Does the accounting department have the right to pay only the second “sick leave”, returning the first one for clarification?” on the website of the Omsk regional branch of the FSS of the Russian Federation - http://r55.fss.ru/35626/35636/69348/69450.shtml ).
In conclusion, we note that the assigned benefit is paid for the first 3 paid days of temporary disability at the expense of the employer, and for the remaining period - starting from the 4th day of temporary disability - at the expense of the budget of the Federal Social Insurance Fund of Russia (Law N 255-FZ). Representatives of the FSS of Russia adhere to the same position (see, for example, the answer of the representative of the FSS of Russia T.M. Ilyukhina to the question: How is temporary disability benefits paid if the illness occurred during administrative leave? // "Payment in a budgetary institution: accounting accounting and taxation", N 7, July 2011; as well as answers to similar questions posted on the official websites of the Yaroslavl regional branch of the FSS of Russia, the Moscow regional branch of the FSS of Russia via the links: http://fss.yaroslavl.ru/fl /vn/consultation01.php ,
http://r50.fss.ru/131058/131059/131064.shtml).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Panova Natalya

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Voronova Elena

March 18, 2015

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

*(1) Please note that this position is only our expert opinion and may not coincide with the position of the territorial body of the FSS. In this regard, on this issue, we recommend that you submit a request to the FSS of the Russian Federation for official clarification by mail (107139, Moscow, Orlikov Lane, 3a) or by leaving a request to

Sick leave, like other benefits, must be calculated based on the employee’s income for the last two calendar years preceding the year of illness. Moreover, we mean exactly calendar years, that is, from January 1 to December 31 inclusive. But unlike the calculation of maternity and children's pay, no days need to be excluded from the calculated time. That is, the billing period is always strictly 730 days. And it doesn’t matter whether it fell within the billing period leap year, whether the employee worked both years in full and whether he worked at all during them, whether he was sick, etc.

How to calculate the maximum limit for maternity leave

Daily earnings when calculating maternity benefits are calculated using the following formula:

But that's not all. The obtained result must always be compared with the limiting value. The fact is that, according to Part 3.3 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ (hereinafter referred to as Law No. 255-FZ), the average daily earnings for calculating maternity benefits (as well as care benefits) in 2015 cannot exceed RUB 1,632.88. This figure turned out like this. We added up the maximum values ​​of the bases for insurance contributions to the Social Insurance Fund for each of the last two years (for 2013 and 2014, these are 568,000 and 624,000 rubles). And then divided by 730. Note - exactly by 730, this figure is in in this case is expressly stated in the law.

If the estimated amount of daily earnings is less than 1632.88 rubles, then multiply it by 140. Otherwise, use 1632.88 rubles. That is, the total amount of maternity leave in 2015 cannot be more than 228,603.20 rubles. This is if the vacation is the standard 140 days. With increased maternity leave, the maximum benefit will be RUB 254,729.28. (for 156 days) or 316,778.72 rubles. (in 194 days).

Payment of sick leave with continuation

There are times when the recovery process lasts for several months. For example, if an employee is involved in a serious accident. In this case, one insured event can be issued with several sick leave certificates. But this does not mean at all that the employee had two insured events. Errors in the allowance occur precisely because the first three days are paid for by the company for each newsletter.

It is enough to determine the billing period and, accordingly, the average daily earnings once, focusing on the date of opening the primary sheet. Therefore, pay for the first three days at the employer’s expense only according to the sick leave certificate where the word “primary” is underlined.

If an employee submits two “primary” sick leave certificates to the accounting department, we are talking about two insurance cases. This means that the employer must pay at his own expense for the first three days for each of these two sheets.

In any case, you need to fill out all sick leave forms. Moreover, many indicators will be identical. Only the dates on the line “Benefit due for the period” and the values ​​of the lines “Amount of benefit” and “TOTAL accrued” will differ. After all, you must calculate the benefit specifically for those days of illness that are indicated on the sick leave.

In addition, in all ballots, starting from the second, there is no need to fill out the line “At the expense of the employer.” And the indicators for the lines “At the expense of the Federal Social Insurance Fund of the Russian Federation” and “TOTAL accrued” will be equal.

And do not forget to attach your calculation of benefits to each certificate of incapacity for work (clause 67 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n).

Errors when calculating sick leave for child care

Employees are also entitled to benefits for the time during which they care for their sick relatives. But the time during which an employee has the right to count on benefits for caring for a child or other family member is generally limited. The amount and period for which benefits should be calculated can be seen from the table (see below).

Payment terms and amounts of benefits for caring for a sick family member

Benefit	How many days can you pay for at the expense of the Federal Social Insurance Fund of Russia?	Benefit amount
When caring for a child under 7 years of age	The entire period of outpatient treatment or joint stay with a child in a hospital, but no more than 60 calendar days a year for all cases of caring for this child. In the case of special illnesses of the child - no more than 90 calendar days per year for all cases of caring for this child. The list of such diseases was approved by order of the Ministry of Health and Social Development of Russia dated February 20, 2008 No. 84n	For outpatient treatment of a child - for the first 10 calendar days in the amount calculated in the usual manner. That is, taking into account the duration of the insurance period. And for the following days - in the amount of 50 percent of average earnings. For inpatient treatment of a child - in the usual amount, taking into account the duration of the insurance period
When caring for a child aged 7 to 15 years	A period of up to 15 calendar days for each case of outpatient treatment or joint stay with a child in a hospital. But at the same time, no more than 45 calendar days can be paid per year for all cases of caring for this child
When caring for a sick family member (except for children under 15 years of age). For example, looking after a sick parent	No more than 7 calendar days for each case of outpatient treatment. But at the same time, no more than 30 calendar days can be paid per year for all cases of care for this family member	The benefit is paid in an amount determined depending on the length of the insurance period. That is, sick leave is calculated as usual

Please note that a doctor issues a certificate of incapacity for caring for a sick family member without any restrictions on the total number of paid days in a calendar year. You must keep records of them. If the limit is exhausted, the time spent caring for a family member is simply not paid. But these days will nevertheless be considered a valid reason for the employee’s absence from work.

Allowances for caring for sick family members are fully reimbursed by the Federal Social Insurance Fund of Russia (Part 3, Article 3 of Law No. 255FZ). That is, starting from the first day of illness, and not from the fourth, as in the case of illness of the employee himself.

When calculating benefits from the minimum wage, take into account the length of service

If in billing period the employee has not earned anything (or has earned less than the minimum wage per month), sick leave must be calculated based on the minimum wage. The calculation in this case is normal, just instead of the employee’s salary you take the minimum wage (Part 1.1 of Article 14 of Law No. 255-FZ). Therefore, in this case, the employee’s insurance experience is important.

The formula for calculating daily allowance in this situation is as follows:

Sick leave for a dismissed person is calculated with a limit of 60 percent

Sick leave is granted to those former employees whose illness or injury occurred within 30 calendar days from the date of dismissal. This is stated in Part 2 of Article 5 of Law No. 255-FZ. At the same time, the amount of sick leave for a former employee is 60 percent of his average earnings, regardless of length of service (Part 2 of Article 7 of Law No. 255-FZ). There will be an error in the allowance if you calculate it in full

The duration of the illness does not matter - it does not matter whether the illness lasted four days or several months. An employee may qualify for payment for the entire period of illness. The main thing is that the certificate of incapacity for work is opened within 30 calendar days from the date of dismissal. That is, even if an employee fell ill on the last day of this period, he is entitled to pay for the entire sick leave. However, temporary disability benefits are awarded only if the quitter himself gets sick or injured, and not, for example, his children.

Pay benefits to your part-time worker based on sick leave

Law No. 255-FZ identifies three situations related to part-time workers.

Situation one. At the time of illness or maternity leave, the employee, as in the two previous calendar years, was employed by the same employers. Then the amount of the benefit is determined based on the average earnings accrued in each organization. You do not need to submit certificates from other places of work.

Second situation. The employee is currently employed by several policyholders and was employed by other companies in the two preceding calendar years. He can receive benefits only for one of his current places of work, of his choice. In this case, the employee must provide a certificate from other organizations in which he works at the time of illness, stating that the benefit was not assigned to him there.

And the third situation. In the two previous calendar years, the employee was employed by both the current and other policyholders (another policyholder). Here, at the employee’s choice, the benefit is paid either by each of the organizations in which the employee works at the time of illness, or by one of the organizations in which the employee works at the time of illness. In the second case, you will again need a certificate stating that the employee did not receive benefits at his other place of work.

Head of the Department of Legal Support of Insurance in Case of Temporary Disability and in Connection with Maternity of the Legal Department of the Federal Social Insurance Fund of the Russian Federation

Graduated from the Faculty of Law of Moscow State University. M.V. Lomonosov
More than 10 years of experience in the central office of the Social Insurance Fund of the Russian Federation

Interviewed by GK correspondent A.V. Khoroshavkina

When checking your sick leave, be careful!

Recently, inspectors from the Social Insurance Fund have been monitoring the correctness of the calculation of sick leave benefits with particular passion. And there is a reason for this: there are more and more fake sick leave certificates. To change the situation, in the future the Fund plans to accept sick leave from employees and pay benefits for them. In the meantime, accountants have to be vigilant.

What to look for when checking sick leave? How not to overdo it and not reject a completely correct sick leave? We addressed these questions to the Social Insurance Fund.

Tatyana Mitrofanovna, what details of the certificate of incapacity for work must the employer check?

T.M. Ilyukhina: A certificate of incapacity for work not only confirms the citizen’s illness, that is, the validity of the reasons for his absence from work. This is a financial document, the basis for the appointment and payment of temporary disability or maternity benefits. Therefore, check the correctness of the sick leave certificate A (hereinafter referred to as the Procedure) you need to be very careful. Otherwise, if there are errors in the sick leave that were not noticed by the accountant, the Social Insurance Fund will not accept the costs of paying benefits I Part 4 Art. 4.7 Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ).

First of all, let me remind you that a doctor can make no more than two corrections on the front side of a sick note. And each of these corrections is certified by the “Corrected Believe” entry, the signature of the attending physician and the seal of the medical organization. If there are more than two corrections, you need to contact medical organization so that she would issue a new one instead of this sick leave.

The front side of the sick note must bear the stamp of the medical institution or its name and address must be indicated. With clause 60 of the Procedure for issuing certificates of incapacity for work by medical organizations, approved. By Order of the Ministry of Health and Social Development of Russia dated August 1, 2007 No. 514 (hereinafter referred to as the Procedure).

The sick leave certificate is certified by the signature of the attending physician and the seal of the medical organization. This seal is placed in the upper and lower right corner X clause 75 of the Order. All seals and stamps must be legible.

Literally all the details must be checked; none of them are unimportant. Let me remind you of them, since our reviewers constantly encounter errors:

In the line “Primary - continuation of sheet No...” the correct entry is underlined. And if this is a continuation, the number of the initial sick leave is indicated;

The line “Medical organization code” should contain its code according to OKPO;

In the line “Issued” - the day, month and year of issue, and the month must be indicated in words;

In the line “Last name, first name, patronymic of a disabled person” - the full first and patronymic, and not just the initials;

In the line “Age” - the number of full years;

In the column "Male" Women." what is correct must be emphasized;

In the line “Place of work” - the full or abbreviated name of your organization, such as in the constituent documents;

In the line “Primary / part-time” - the correct one is emphasized. And if this sick leave is submitted part-time, it must indicate the series and number of the certificate of incapacity for work for the main job. Or, if sick leave for your main job was not issued, then write: “Sick leave for your main job was not issued.” If a citizen works for one employer, the word “primary” is not emphasized;

In the line “Indicate the reason for the disability,” the reason for the disability is emphasized and this reason is written down again. If the cause of disability changes, the date of the change must be indicated;

The “Regime” line indicates the type of regimen prescribed: inpatient, outpatient, sanatorium;

If there were violations of the regime, the type of violation must be indicated;

In the table “Exemption from work” in the columns “From what date” and “To what date inclusive” the day, month and year of the beginning and end of the illness are indicated in Arabic numerals. Don’t forget to also check that the fields “Specialty and surname of the doctor” and “Signature of the doctor” are filled out.

Is it really possible that if a doctor in the name of the employing organization wrote one of the letters in the middle of the word, which should be capitalized, in small letters, it is no longer possible to accrue benefits for such sick leave?

T.M. Ilyukhina: In order for benefits to be calculated on such sick leave, the doctor must make a correction to it - correct the small letter to a capital one. yu Art. 54 Civil Code of the Russian Federation; clause 60 of the Order.

How to correct a mistake on the back of a sick leave certificate? How many corrections are allowed there?

T.M. Ilyukhina: Errors made when filling out the reverse side of the sick leave form are corrected in the same way as other primary accounting documents. s clause 5 art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. And the number of such corrections is not limited.

Corrections must be certified by the signature of the chief accountant. There is no need to certify corrections with the organization's seal.

If you need to recalculate benefits, it is drawn up on a separate sheet indicating the series and number of the sick leave and the employee’s last name, first name and patronymic. The recalculation is certified by the signature of the chief accountant.

The employee was given a certificate of incapacity for work for 20 days. He presented it to his employer on closing day. And the next day I didn’t go to work because I opened a new sick leave in another clinic (possibly for the same disease).

Is it possible to receive consecutive sick leaves for one disease in different medical organizations? Does this require an additional opinion from a medical commission? Should an employer make a request to a medical organization to clarify diseases?

T.M. Ilyukhina: In general, during outpatient treatment of diseases, the doctor alone issues a sick leave certificate for up to 10 calendar days, until the next examination. And then he can extend it each time by no more than 10 days, up to 30 calendar days in total th clause 12 of the Procedure. If the patient has not recovered within 30 days, the sick leave is extended by the medical commission th clause 14 of the Order.

But another clinic had the right to issue a new sick leave, even for the same disease; this is not prohibited. An additional conclusion from a medical commission is not required for this.

In such situations, we still advise you to check the validity of issuing sick leave. To do this, you can contact territorial body Roszdravnadzor with a request to verify the validity of issuing a certificate of incapacity for work to this employee. This request is made primarily in the interests of the employer, since he is responsible for the targeted expenditure of social insurance funds. If, during subsequent inspections, the FSS discovers that this slip was issued unreasonably and benefits should not have been paid on it, then these expenses will not be accepted for offset.

When applying for a job, the employee said that he had lost his work book. At his request, they gave him a new one. This employee recently fell ill and was paid a benefit of 60% of average earnings, since, according to available data, his work experience was about 2.5 years.

But soon the employee found an old work book and presented it to the accounting department, asking to recalculate the benefit based on 100% of average earnings. Do I need to recalculate the benefit taking into account the data from the found work book?

T.M. Ilyukhina: Yes, after the employee submits the old work record book he found, he will need to recalculate his benefits. The recalculation must be completed on a separate sheet.

The doctor filled out the front side of the temporary disability certificate in violation of the requirements of the Procedure, and because of this, the Social Insurance Fund refused to reimburse the benefit. Can the employing organization demand that the medical institution reimburse the amount of the benefit that was not accepted for credit?

T.M. Ilyukhina: Yes, the employer has the right to recover damages from the guilty party, that is, from the medical institution, in court e Art. 15 Civil Code of the Russian Federation.

But do not forget that if violations in filling out sick leave are removable, the issue is resolved pre-trial e Determination of the Supreme Arbitration Court of the Russian Federation dated May 3, 2007 No. 4392/07. That is, if the FSS found violations during an inspection, you can simply ask the medical institution to correct the sick leave or issue a new one. And then the FSS will accept the costs of paying benefits.

The certificate of incapacity for work was issued to the employee on May 5. There is a note on it indicating the establishment of disability group II - May 7. The sick leave was closed on May 28. Will the FSS refuse to reimburse the benefit amount? How to properly pay for sick leave in such a situation?

T.M. Ilyukhina: If the employee is diagnosed with a disability, the period of temporary disability ends on the date immediately preceding the day of registration of documents at the medical and social examination institution, that is, the day the disability was established. In this case it is 6 ma I clause 29 of the Order; clause 12 of the Rules for recognizing a person as disabled, approved. Decree of the Government of the Russian Federation dated February 20, 2006 No. 95.

If an employee continues to be ill after the disability group has been established, he must be issued a new sick leave certificate. In your situation, a new sick leave should have been issued from May 7th.

For persons with disabilities, there are restrictions on the payment of temporary disability benefits: no more than 4 months in a row or 5 months in a calendar year (except for cases of tuberculosis )Part 3 Art. 6 of Law No. 255-FZ.

Due to what shortcomings in the doctor’s filling out the certificate of incapacity for work issued to an external part-time worker, the FSS may refuse to reimburse the benefit?

T.M. Ilyukhina: A certificate of incapacity for work issued at the place of work on an external part-time basis must be issued in exactly the same way as a certificate of incapacity for work for the main place of work. There is only one difference in filling out: you must indicate the name of the place of work, underline the words “part-time” and indicate the number of the certificate of incapacity for work issued at the main place of work.

In practice, the most serious mistake is to present at the place of part-time work a copy of the certificate of incapacity for work issued for the main place of work.

And if an external part-time employee brought a sick leave certificate in which the doctor did not make a note “part-time” on the front side, can the organization itself make such a note? Or should the employee be required to ask the doctor to make such a note?

T.M. Ilyukhina: All corrections on the front side of the certificate of incapacity must be made medical worker.

Since the front side of the certificate of incapacity for work is filled out by an employee of a medical organization, the words “primary” or “part-time” on the front side must be marked (underlined) by a medical worker. The employer does not have the right to make adjustments to the front side of the certificate of incapacity for work.

And if this is the only place of work for an employee, and the doctor mistakenly emphasized the word “primary” - is this also a mistake and the expenses will not be accepted?

T.M. Ilyukhina: In this case, I believe the Fund will accept the expenses.

The employee is on maternity leave until the child reaches the age of one and a half years at her main place of work. In another organization she works as an external part-time worker. Is it possible to pay her temporary disability benefits?

T.M. Ilyukhina: If a woman works in an organization on a part-time basis, she is subject to all labor guarantees And Art. 93 Labor Code of the Russian Federation. And she has the right to receive temporary disability benefits if she or her child gets sick To Part 2 Art. 13 of Law No. 255-FZ.

In 2009, the employee worked in another organization under an employment contract. There is no record of this in the work book. But there is a salary certificate from this organization. In 2011, at a new place of work, he fell ill. Can this certificate be taken into account when calculating sick leave?

T.M. Ilyukhina: If there is no entry in the work book, the fact of the existence of an employment relationship is confirmed only by an employment contract. That is, one certificate is not enough. When the employee submits an employment contract, the accountant will need to make a copy of it. Then, when calculating benefits, the salary certificate will also be taken into account.

The employee asked to make a request to the Social Insurance Fund and the Pension Fund for wages for the previous 2 years, because his previous job is located in another area and he does not have the opportunity to go there. But there are still no answers. What advice would you give to an accountant?

T.M. Ilyukhina: The territorial bodies of the Federal Social Insurance Fund of the Russian Federation do not have information about the salaries of insured persons. The request must be made to the territorial body of the Pension Fund A Part 7.2 Art. 13 of Law No. 255-FZ. Until you have received a response from the Pension Fund, sick leave benefits must be calculated based on the available data. And after receiving information from the Pension Fund about the employee’s salary at his previous job, recalculate the benefit.

The employee was treated as an outpatient, then was in the hospital, and after leaving the hospital, he continued to get sick, being again on an outpatient basis. How many certificates of incapacity must he submit? How many days of incapacity must an employer pay?

T.M. Ilyukhina: As a rule, sick leave is issued and closed by one clinic or hospital. But if the patient is sent for treatment to another medical institution, then the initial sick leave can be extended or closed by the doctor of this second medical institution I clause 6 of the Order. When sending a patient for treatment to another medical institution, a record of extending sick leave is made on the same form, if there are free lines there, and if there are no free lines, on a new one.

Usually when long-term illness the patient is given two or more sick leave. Simply because there is not enough space on one form. But each subsequent sick leave is a continuation of the previous one.

Therefore, if a patient, after outpatient treatment, was sent for treatment to a hospital, then the original sick leave continues to be maintained by the hospital where he is being treated. Upon discharge, the attending physician of the hospital issues the patient a sick leave certificate for the entire period of inpatient treatment. I clause 20 of the Order. If the patient is already healthy, he closes the sick leave; if he continues to be sick, he extends it, but no more than 10 days. At the end of this period, the patient must come to the clinic at his place of residence. Depending on his condition, the clinic doctor will close this sick leave or extend it again.

And the employer must pay benefits, regardless of the number of sick leaves issued, for 3 days of illness And clause 1 part 2 art. 3 of Law No. 255-FZ. After all, there was only one insured event.

Our publication has already addressed the issue of sick leave payment in cases where the first 3 days fall during periods for which benefits are not paid (for example, during unpaid leave or educational leave). Then you confirmed to us that in these cases, benefits for the remaining days are paid from the Social Insurance Fund. As far as we know, the FSS has clarified its position on this matter?

For material on this issue, see the section “We asked - we answer”: 2011, no. 9, p. 55

T.M. Ilyukhina: I don’t want to upset your readers, but this is how it is. Temporary disability benefits for the first 3 days of illness, which are payable, are paid at the expense of the employer. That is, if an employee was sick from June 6 to June 18, while from June 6 to June 8 he was on leave at his own expense or on study leave, the benefit must be paid to him from June 9. And for the first 3 days, from June 9 to 11, the benefit is paid at the expense of the employer, and starting from June 12 - at the expense of the Social Insurance Fund. In this case, the date of the insured event will be the date when the employee was supposed to go to work.

The employee was on sick leave for 9 days in February 2014.
He brought a certificate from his previous place of work for 2013, in which he indicated his earnings in the amount of 47,285 rubles.
There are no days excluded from the calculation period.
Until 2013, this employee did not work anywhere.
The employee's total insurance experience is 4 years.

Benefit calculation:

1. We compare the average employee earnings with minimum size wages (RUB 5,554).
   RUB 47,285 : 24 months = 1,970 rub. (RUB 1,970 less than RUB 5,554)
2. The average daily earnings (based on the minimum wage) will be 182.60 rubles. (RUB 5,554 x 24/730 days).
3. The amount of temporary disability benefits will be 986.04 rubles.
   (RUB 182.60 x 9 days x 60%),
   where 60% of average earnings, since the experience is less than 5 years.
4. At the same time, 328.68 rubles are paid at the expense of the employer. (first 3 days),
   at the expense of the Social Insurance Fund - 657.36 rubles. (for the rest of the period, starting from the 4th day).

Example 6

The employee was on sick leave for 5 days in February 2014.
He presented certificates from another organization where he worked part-time, which indicated that his earnings
for 2012 amounted to 100,000 rubles,
for 2013 – 400,000 rubles.
In this organization, the employee’s earnings for 2012 were equal to 400,000 rubles,
for 2013 – 512,000 rubles.
Insurance experience – 7 years.

Benefit calculation:

1. The average salary of an employee in 2012 was 500,000 rubles. (100,000 + 400,000)
2. For 2013 – 912,000 rubles. (400,000 + 512,000),
   however, let’s take RUB 568,000 into account. (See Maximum Benefit Amount)
3. Thus, the average daily earnings for calculating benefits is 1,463.01 rubles.
   ((RUB 500,000 + RUB 568,000) / 730 days).
4. Temporary disability benefit – RUB 5,852.05.
   (RUB 1,463.01 x 5 days x 80%),
   where 80% of average earnings, since the employee’s insurance coverage is 7 years.
5. At the same time, 3,511.23 rubles are paid at the expense of the employer,
   and at the expense of the Social Insurance Fund - 2,340.82 rubles.

Example 7

An employee of the organization presented two sick leave certificates at once.
One – from 02/05/2014 to 02/11/2014,
the second – from 02/12/2014 to 03/06/2014 (continued).
His earnings
for 2012 - 524,000 rubles,
for 2013 – 684,000 rubles.
The employee's insurance experience is 9 years.

Benefit calculation:

1. The average daily earnings for calculating temporary disability benefits will be 1,479.45 rubles.
   ((RUB 512,000 + RUB 568,000) / 730 days), since
   in 2012 – 524,000 rubles. > 512,000 rub.,
   in 2013 – 684,000 rubles. > 568,000 rub.
2. Temporary disability benefit - RUB 44,383.50.
   (RUB 1,479.45 x 30 days x 100%),
   where 100% of average earnings, since the employee’s insurance experience is 9 years.
3. At the same time, 4,438.35 rubles are paid at the expense of the employer,
   at the expense of the Social Insurance Fund - 39,945.15 rubles.
4. Attention!
   If the second certificate of incapacity for work was not a continuation of the first, these would be two different insurance events.
   This means that the employer would have to pay this benefit for each sick leave for the first three days of temporary disability.

Example 8

The organization hired a student to work part-time on November 1, 2012.
Before that, he worked part-time for another employer (from 07/01/2012 to 10/31/2012),
where his earnings were 32,000 rubles. (certificate provided).

In this organization his earnings
for 2012 was equal to 20,000 rubles,
for 2013 – 120,000 rubles.
From 03/13/2014 to 03/17/2014 (5 days) he was on sick leave.
Insurance experience - 3 years.

Is it possible to assign and pay temporary disability benefits to a part-time worker?
How to calculate the amount of such benefit?

Benefit calculation:

1. The average employee's earnings will be 172,000 rubles. (32,000 + 20,000 + 120,000)
2. Average daily earnings – 235.62 rubles. (RUB 172,000 / 730 days)
3. The average daily earnings, calculated based on the minimum wage, is 182.60 rubles. (RUB 5,554 x 24/730 days).
   RUB 235.62 > 182.60 rub.
4. The temporary disability benefit will be equal to 706.85 rubles.
   (RUB 235.62 x 5 days x 60%).
5. At the same time, 424.11 rubles are paid at the expense of the employer,
   at the expense of the Social Insurance Fund - 282.74 rubles.