An employee brought sick leave: step-by-step instructions for an accountant

Why does the HR manager need to follow the rules for filling out sick leave?

Issuing sick leave is a procedure strictly regulated by the legislator.
This follows from the fact that sick leave must be issued exclusively on a secure form. Its form was approved by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n. In addition, it is important to follow the rules for filling out sick leave in 2021 by the employer, established for him by order of the Ministry of Health and Social Development of the Russian Federation dated September 1, 2020 No. 925n. The document contains a list of general requirements for filling out sick leave, which are still relevant today.

The employer enters information only into some of the items on the sick leave form, which are combined into the “To be completed by the employer” block.

IMPORTANT! The sick leave certificate must correctly indicate the data filled in by both the doctor and the employer.

If the responsible person of the employer, before filling out the sick leave certificate, discovers errors in the block drawn up by the doctor, it makes no sense for the employer to fill out the part. Most likely, the FSS will not pay for it. It is necessary to request a new document from the medical organization.

Let us remind you! Since 2021, the FSS “direct payments” project has been operating throughout the Russian Federation. For more information, see our memo for accountants.

ConsultantPlus experts explained in detail what an employer participating in the pilot project of the Social Insurance Fund of the Russian Federation needs to do. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

The FSS sanction can be just as severe for mistakes made due to ignorance of how the employer fills out sick leave. Let's look at how they can be avoided.

Certificate of incapacity for work

The issuance of each sick leave is additionally recorded in the organization's registration book (this is a special journal for recording sheets, having a standardized form 036 y). Each book must be kept in the organization for at least 3 years, and must also be numbered, laced and certified in two ways: with the seal of the institution and the signature of the head.

Typically, an illness certificate is issued on the day the patient is discharged, and the period of incapacity for work should not exceed 15 calendar days. If sick leave is issued for a longer period, then its issuance must be confirmed by the decision of the medical commission of the given medical institution.

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Instructions for filling out sick leave in 2021 by an employer

Taking into account the requirements set out in regulatory documents, the instructions for filling out a sick leave certificate will look like this. The employer enters on the sick leave:

1. Information about the employee’s place of work by indicating:

• the name of the company (full or abbreviated) in accordance with the constituent documents, if the employer is a legal entity;
• Full name of the entrepreneur, if the employer is an individual entrepreneur.

1. A note indicating whether the work is primary for the employee or not by checking the appropriate box.
2. Employer registration number in the Social Insurance Fund.
3. Code of subordination of the FSS body that issued the registration number to the employer.
4. TIN of the employee for whom sick leave is issued (not indicated for women receiving maternity benefits for pregnancy and childbirth, as well as after registration with a medical institution in the early stages of pregnancy).
5. SNILS of the employee.
6. Code indicating the conditions for calculating sick leave (1 or more) - on the reverse side of the sheet:

• 43, if the employee has benefits as a victim of radiation exposure;
• 44, if the employee worked in the regions of the Far North or in territories equivalent to them before 2007;
• 45 if the employee has a disability;
• 46, if the term of the employee’s employment contract with the employer is less than 6 months (not recorded if the cause of disability is indicated on the sick leave as corresponding to code 11);
• 47, if the employee went on sick leave within 30 days after dismissal;
• 48, if going on sick leave was accompanied by a violation of the regime for a good reason (subject to marking this in the appropriate column of the form);
• 49, if the illness of an employee who has a disability at the time of going on sick leave lasts 4 consecutive months or more (not entered if code 11 is indicated in the column where the cause of disability is given);
• 50, if under the same conditions the sick leave lasts 5 or more months in a calendar year;
• 51 if the employee is employed part-time.

• Details of the report in form N-1 (about an accident during work), if it was drawn up.
• The start date of work of the employee whose contract was canceled, but he went on sick leave before the cancellation. If the employment contract with the employee is valid, the corresponding column does not need to be filled out.
• Length of insurance period in full years and months.

Read more about calculating length of service and its impact on the amount of disability benefits here.

1. The duration of non-insurance periods for a citizen to serve in the army, law enforcement agencies, and fire service.
2. The period for which benefits must be paid to the employee.
3. The employee’s average earnings on the basis of which sick leave is calculated.
4. The employee's average daily earnings.
5. The amount of compensation for sick leave, paid from the funds of the Federal Social Insurance Fund of the Russian Federation.
6. The amount of compensation paid at the expense of the employer.
7. The total amount of sick leave.
8. Full name of the manager and chief accountant of the employer.

For more information about the procedure for calculating the total amount of sick leave, read the material “Maximum amount of sick leave in 2021 - 2021”.

Academy Department of Public Health and Healthcare

In addition, the certificate of incapacity for work prescribes a certain type of medical and protective regime (medical function) and is the primary document for analyzing morbidity with temporary loss of disability (statistical function). In order for the certificate of incapacity to perform these functions, it is necessary to strictly follow the rules for its registration.

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If a certificate of incapacity for work is lost, a duplicate is issued by the attending physician if there is a certificate from the place of work stating that the benefits for this certificate have not been paid. “Duplicate” is written in the upper corner of the form; in the “exemption from work” section, the entire period of incapacity for work is written down in one line, certified by the attending physician and the deputy head of the health care facility for clinical expert work. At the same time, a corresponding entry is made in the medical documentation and the number of the issued certificate of incapacity is indicated.

Certificate-calculation as a mandatory attachment to sick leave

It should be borne in mind that just knowing how to fill out a sick leave certificate correctly is not enough. In addition to the sick leave certificate itself, the employer must submit a certificate to the Social Insurance Fund indicating the calculation of benefits. It is needed to confirm the correctness of the numbers indicated on the sick leave.

The legislator did not approve a unified form of payment certificate. The employer will have to develop it independently.

The main thing is that the certificate includes:

The calculation certificate is usually signed by the manager and chief accountant of the employer.

What pen, what ink and what color to fill out a sick leave form

Entering data into sick leave forms created on paper is usually done manually using a pen - capillary, gel or black fountain pen. Entering data into a sick note with a ballpoint pen is not allowed.

In principle, you can fill out the form on a PC using a special program that can transfer data from a digital form to a paper one, transferring the data to the printer into which the official form is inserted. Moreover, it is permissible to fill out 1 part of the sick leave with a pen, and the other on a PC (letter of the Federal Social Insurance Fund of the Russian Federation dated October 23, 2014 No. 17-03-09/06-3841P).

A coupon for obtaining a certificate of incapacity for work, what to do?

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The certificate of incapacity for work can be filled out using printing devices or manually in Russian in printed capital letters in black ink, using a gel, capillary or fountain pen. 1. On the issuance and extension of certificates of incapacity for work during inpatient treatment and in the case

How to fill out the document

When filling out the sick leave sheet for 2021, it should be taken into account that the data must be entered into it in capital letters, starting from the first cell available on the left in the field being used. If the employer puts a stamp on the form, it should not go to the corresponding cells.

If errors are found in the sick leave columns, they can be corrected. To do this you need:

• cross out the incorrect entry;
• on the back of the document, enter the correct data in the format “form column name: correct information”;
• Make a note next to it: “Believe the corrected”;
• certify the record with the signatures of the director, chief accountant of the employer, as well as the seal (if used).

Regardless of the number of corrections on the sick leave, it is enough to make a note on the form: “Believe the corrected one”, affixing the signatures of the director, chief accountant, and a seal once.

Rules for filling out a paper form

There are established rules for filling out sick leave by a doctor, and employers adhere to the same rules when entering data on the calculation of benefits:

• letters are located within the cell without going beyond its edges or touching the edge;
• words are entered using a printing device or written by hand in capital letters;
• When filling out manually, black ink is used;
• the doctor must not make a mistake when filling out the form; if a mistake is made or the form is lost before being sent to work, the patient is given a duplicate;
• a copy is filled out on the same form, but marked “Duplicate”;
• the employer, unlike the doctor, corrects the error without replacing the form; this is done by simply crossing out; the correct data is written on the back of the document, certified by a signature, seal and the entry “Believe the corrected one.”

Where to fill out the new sample sick leave for 2021

The document is available at the link below. The calculation data in it are given based on the employee’s work experience, ranging from 5 to 8 years (i.e., 80% of average earnings are taken into account).

ConsultantPlus experts provided a line-by-line comment on how an employer fills out a sick leave sheet. If you don't have access to K+, sign up for free and follow the instructions.

Electronic sick leave

On July 1, 2017, the use of an electronic sick leave form began (law dated May 1, 2017 No. 86-FZ), which is used on a par with a regular paper document.

The following distinguishes an electronic sick leave from a regular one:

• creation in an automated electronic system that provides the ability to work with it for all interested parties;
• certification by enhanced qualified electronic signatures of persons drawing up the document;
• protection from counterfeiting.

The employer will also need to fill out an electronic sick leave. Find out how to do this correctly in ConsultantPlus. Get free demo access to K+ and go to the material to find out all the details of this procedure.

Read more about organizing the interaction of the parties when working with sick leave in the materials:

• “Electronic sick leave for transfer to the Social Insurance Fund online”;
• “Electronic sick leave: a new order”;
• “Step-by-step guide to working with electronic sick leave certificates.”

Results

The procedure for issuing sick leave in 2021 is still strictly regulated by the legislation of the Russian Federation - both in terms of requirements for the appearance of the document and in terms of the algorithm for filling it out.
An employer, like a medical institution, must clearly understand how to fill out a sick leave sheet correctly, and mistakes must not be made when filling out a sick leave note, otherwise the Social Insurance Fund will not accept it as a basis for compensating the employer’s expenses for paying benefits. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.