Storage period for sick leave in the organization 2021

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The law requires organizations and individual entrepreneurs to store documents related to the personal data of employees. The reasons are different - calculation of benefits, pensions, salaries, compensation and other payments, provision of other opportunities. The storage period for sick leave at the enterprise is clearly defined; violation will entail the imposition of administrative sanctions on officials whose contract stipulates this obligation.

Why keep sick leaves?

Certificates of incapacity for work are used to calculate benefits for illness or in connection with maternity. Benefits are financed from the Social Insurance Fund and affect the amount of insurance contributions paid. To confirm the validity of the benefit assignment, the primary document - the sick leave certificate - must remain intact for the period of a possible inspection by regulatory authorities.

How and where sick leave certificates should be stored in the organization is decided by the employer independently. He has the right to develop internal rules to ensure the safety of documentation.

How long to store and what to do later

The storage period for sick leave in an organization in 2021, in accordance with the order of the Federal Archive No. 236 dated December 20, 2019 “On approval of the List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating their storage periods,” is five years. However, as we said above, certificates of incapacity for work refer to the documents necessary for the calculation and payment of insurance premiums, and the taxpayer is obliged to ensure their safety for six years (clause 6, clause 3.4, article 23 of the Tax Code of the Russian Federation). Therefore, when deciding on the period for storing sick leave in the archive, it is recommended to adhere to the position of tax legislation. After six years, the forms can be destroyed. But please note that these documents contain personal information about workers, so they cannot simply be thrown away. After drawing up and signing an act on the allocation of papers for destruction, they must either be destroyed independently using a shredder, or transferred for disposal to a specialized organization.

What is the shelf life?

The shelf life of certificates of incapacity for work is 6 years.

Controversy arises around how many years sick leave records are kept in an organization. This is due to the fact that the List of standard management documents indicates the storage period for certificates of incapacity for work is 5 years (Article 618 of the List approved by Order of the Federal Archive No. 236 of December 20, 2019). But these documents are used in the calculation and calculation of insurance premiums. For them in paragraphs. 6 clause 3.4 art. 23 of the Tax Code of the Russian Federation establishes a preservation period of 6 years. Failure to destroy documentation in accordance with the deadline established by the Schedule will result in the risk of collection of arrears due to failure to confirm expenses for payment of benefits.

It is necessary to calculate the period for how long sick leave is kept in the organization’s accounting department from January 1 following the year in which the sick leave was issued and disability benefits were accrued.

How many years are sick leave records kept in the organization (2019 - 2021)?

A sick leave certificate confirms that an employee has suffered injuries or illnesses that result in him or her being temporarily unable to perform his or her job. If the duration of treatment for an injury or illness does not exceed 15 days, sick leave is issued by the attending physician; if this period is exceeded, by a special commission formed in the medical institution. The document is a strict reporting form, the procedure for its issuance and execution is regulated by the order of the Ministry of Health “On approval of the procedure for issuing certificates of incapacity for work” dated June 29, 2011 No. 624n.

This is important to know: Application for payment of sick leave: sample 2021

When an employee presents a sick leave certificate in an organization, the question often arises of what type of document the sick leave belongs to, since both the procedure and the period for its storage/destruction depend on this. After all, a sick leave certificate, on the one hand, is a primary accounting document due to the requirements of Art. 9 of the Law “On Accounting” dated November 6, 2011 No. 402-FZ, since on its basis the organization makes payments to the employee, which is an unconditional fact of its economic activity. On the other hand, it also serves as the basis for paying the employee benefits from social insurance funds - therefore, at the same time it is also an insurance document.

Since insurance and accounting issues are regulated by various regulatory documents, we will consider the requirements of each of them.

How and where to store

To ensure safety, the employer should determine the archive location where sick leave certificates are stored after payment: a safe, a separate room, a closed archive cabinet. Access to documentation is limited to unauthorized persons.

For control, the organization has the right to appoint an employee responsible for the safety of documentation. In this case, it is possible to hold accountable the person responsible for the loss or damage of documents. Selecting the responsible person:

1. Indicate the new responsibility in his employment contract and job description.
2. Issue an order appointing someone responsible.

In the appointment order, indicate the date from which the person in charge is appointed, the place where sick leave certificates are stored in the organization, what responsibilities are assigned to the employee.

When a certificate of incapacity for work is received, it is processed by the responsible employee and transferred to the archive. Accounting software allows you to create a register automatically after a certain period: month, quarter, year. It is convenient to use as a log book.

Sick leave log

As previously stated, the law does not provide for the obligation of employers to maintain such records. And if there is no such obligation, then the legislator will not bother himself with developing a standard form. Therefore, employers faced with the need to record and store sick leave records themselves develop the forms of such logs. They are guided by the general rules of expediency and the specifics of the work of the organization (entrepreneur).

When compiling such a journal, it is recommended to use the following document details and fields to fill out:

On the title page or first page of the magazine:

• name of the organization or full name of the entrepreneur, some basic details,
• start and end dates of logging,
• if a nomenclature of cases is maintained, then the index of this document according to the nomenclature of cases.

Journal page columns are intended for entering the following information:

1. Sequential number - the serial number of the sick leave in the journal,
2. Date of provision of the certificate of incapacity for work,
3. Last name, initials of the employee,
4. Position, name of the employee’s structural unit,
5. Sick leave number,
6. The name of the medical institution that issued the certificate of incapacity for work,
7. Start and end dates of disability,
8. Number of days of incapacity.

In an organization or entrepreneur where the accounting and registration of sick leave is entrusted to several employees, it is recommended to add the column “Signature of the employee who accepted the sick leave certificate.” But in any case, the contents of the document must be certified by the signature of the responsible employee. Therefore, it is recommended to provide space for such painting on each page.

Since sick leaves are subsequently transferred from the HR department to the accounting department, you can add a column to the sick leave log form for the signature of the accounting employee who received sick leave from the HR department. In the future, if the document is lost, this will avoid disputes about which department the sick leave was lost in.

As a general rule, log books must be bound, numbered, and sealed on the last page. On the last page, on the firmware, the signature of the head of the organization (entrepreneur) is affixed, indicating how many sheets have been stitched and numbered. The signature is sealed, if available. At the same time, if the head of an organization or an entrepreneur does not see the need for this, then it is not necessary to do this.

Such a log is stored and maintained, as a rule, in the personnel department, since this is the department that accepts sick leave from employees, calculates the length of service and transfers them to the accounting department for payment of disability benefits. If an organization or entrepreneur does not have a personnel officer, then usually an accountant handles all personnel matters, and if there is a need to maintain such a journal, then the accountant maintains it accordingly.

How to destroy after expiration of storage period

Upon expiration of the storage period, the company has the right to destroy the documentation. The destruction rules are set out in the Storage Rules approved by Order of the Ministry of Culture No. 526 of March 31, 2015, and the Methodological Recommendations thereto. To identify documents to be destroyed:

1. Conduct an inventory of documentation to identify primary documents with expired shelf life.
2. Based on the results of the inventory, draw up an act on the allocation of certificates of incapacity for work to be destroyed.
3. Submit documents for liquidation and draw up an act of destruction.

How to store electronic sick leave certificates

Starting from 2021, in any subject of our country, a sick citizen can present to the employer not only a sick leave certificate on paper, but also in electronic form.

In order not to store sick leave in paper form, connect to the electronic system of the UIIS “Sotsstrakh”

The virtual version of the form is not a copy, which can be confirmed by providing a paper document. Not at all, this is its complete analogue, and no evidence is required to prove its legal validity.

In order for an organization to issue a form electronically, it is necessary that both the employing organization and the medical institution treating the sick employee be connected to the Social Insurance Unified Insurance System. It is here that a medical organization can issue a discharge of a person from sick leave. And in it, the employer will subsequently enter the data that is necessary for the employee to subsequently receive the benefits due to him.

There is no point or need to store this certificate and print it out on the organization’s own, since in the case of issuing an electronic certificate of incapacity for work, the Social Insurance system is responsible for carrying out these procedures. Therefore, this issue in relation to employing organizations is not regulated by law.

Shelf life of sick leave certificates

A question may arise regarding payments later, within the framework of.

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What does the legislation in the field of taxes and fees say?

Sickness certificates are documents that are used in calculating insurance premiums paid by the company to the Social Insurance Fund. From 01/01/2017, the administration of insurance premiums was transferred to the tax authorities. Accordingly, the rules for their calculation are now spelled out in the Tax Code (Chapter 34).

When introducing a new chapter, changes were made to the first part of the code related to the rules for calculating insurance premiums. Thus, Article 23 of the Tax Code of the Russian Federation was supplemented with clause 3.4. In paragraphs 6 clause 3.4 art. 23 specifies the period of preservation of documents necessary for calculating contributions. It is at least six years.

Previously, a similar storage procedure was established in the Law on Insurance Contributions No. 212-FZ of July 24, 2009 (clause 6, part 2, article 28). This law has become invalid since 01/01/2017. But its provisions apply to obligations arising in 2021 and earlier.

Where to find the sick leave number

After replacing the old sick leave form with a new one, questions often arise when filling out the “Sick leave number” column. Where the number of the certificate of incapacity for work is indicated, and what it is, is explained in detail in the Letter of the Social Insurance Fund of Russia No. 14-03-11/15 - 8553 dated September 22, 2011.

As follows from this letter, the sick leave number (sick leave form number) consists of twelve digits. On the sick leave form it is located in two places: on the main part of the form and on the tear-off spine. Since the tear-off part of the form remains in the medical institution, the HR employee should look for the number in the main part of the form, which the employee provides to his employer.

The main reason for the question regarding the sick leave number is that the new sick leave forms do not have a series. If previously the document indicated the series and number of the form of the certificate of incapacity for work, now the sheet contains only a twelve-digit number.

Please note: the new form of certificate of incapacity for work does not have a series; the document is identified only by number. The specified form identification number is located in the upper right part of the document

It is located in the white box below the barcode. The number consists of four groups of numbers, each of which contains three characters. In this case, the first nine numbers are ordinal and only the last three are the check digit

The specified form identification number is located on the upper right side of the document. It is located in the white box below the barcode. The number consists of four groups of numbers, each of which contains three characters. In this case, the first nine numbers are ordinal and only the last three are check digits.

Where are sick leave certificates stored at the enterprise?

Sick leave certificates are among the documents that are subject to verification when inspecting expenses for social benefits.

A part-time worker brought sick leave: how to assign benefits. Under no circumstances should any additional notes be made on sick leave forms. In case of mechanical or actual damage to the certificate of incapacity for work, FSS inspectors may require that it be replaced with a duplicate.

To create optimal storage conditions, it is best to place sick leave certificates and the payment documents attached to them in a separate folder or a thick transparent file.

Shelf life of sick leave

An important aspect during the inspection is the fact that the originals are presented in an undamaged condition, therefore it is not recommended to file this type of document or make punctures in them.

The certificate of incapacity for work must be stored together with the payment document, drawn up on a separate sheet; this fact is indicated in the order of the Ministry of Health of the Russian Federation No. 624n, paragraph 67.

Under no circumstances should any additional notes be made on sick leave forms. In case of mechanical or actual damage to the certificate of incapacity for work, FSS inspectors may require that it be replaced with a duplicate. To create optimal storage conditions and the settlement documents attached to them, it is best to place them in a separate folder or a dense transparent file.

When the storage period for a sick leave certificate has expired, it must be destroyed.

What is sick leave?

A sick leave certificate is a piece of paper that is evidence of temporary disability for a citizen working in an organization. This document is issued by an organization that has state accreditation and a license to carry out activities, and in particular issuing the required form.

For the employee, the required sick leave is, in principle, of serious importance, namely:

• gives the person the right to be absent from work during the validity period of the form;
• confirms that the person has a good reason for a sudden vacation that does not fit into the framework of annual paid leave;
• ensures that a sick employee receives benefits due to temporary disability, designed to compensate for the person’s absence from work.

The sick leave form is established at the state level

It should also be mentioned that the required sheet is not just a piece of paper drawn up by a doctor in a random style. No, this is a special form, number 347, the composition and type of which are approved by the Russian Ministry of Health.

Since the form is of official origin, the following have also been developed for it:

• registration rules;
• issuance rules.

Remember that to obtain temporary release from work, you do not have the right to go to any medical organization and receive a blue certificate of incapacity for work. No, not every medical organization, and not every doctor, can give sick leave. So, even if the hospital itself is licensed to send you on sick leave, the emergency physicians, emergency room specialists and blood transfusion workers who work there cannot legally give you time off. They can only provide a certificate that confirms that on such and such a date you were in the specified institution.

Conclusion

Thus, it is advisable to set the storage period for sick leave at 6 years. It is this period that is prescribed to us by the Tax Code of the Russian Federation, which is a high-level legislative act that mentions the storage period for certificates of incapacity for work.

Legal documents

• By Order of the Ministry of Culture of the Russian Federation No. 558 of August 25, 2010
• Order of the Ministry of Finance dated July 29, 1998 No. 34n
• Tax Code
• Article 23 of the Tax Code of the Russian Federation
• Law on insurance contributions No. 212-FZ of July 24, 2009
• 255-FZ
• Decree of the Government of the Russian Federation dated December 16, 2017 No. 1567

The need to store certificates of incapacity for work

All documentation of the organization is closely linked to each other. One paper is issued on the basis of another

There are a number of forms that are not just important, but decisive. These include those securities on the basis of which various payments are made

If the money is paid by the employer from his own funds, then he can justify their payment with a regular order, indicating as a reason, for example, good work or for achieving some results. But when it comes to accruing funds from budgetary organizations, there are serious reasons for this.

One of the most common reasons for paying budget funds to workers is payment for days of incapacity for work. Payments for days spent away from the workplace due to illness are a mandatory social guarantee. This guarantee is carried out in strict accordance with legal requirements.

The basis for receiving disability benefits is sick leave. This is a strict reporting form; it must have all levels of protection and be filled out correctly. Based on it, the employer accrues benefits, which are subsequently repaid from the funds of the Social Security Fund. And, of course, the Federal Social Security Service or other inspection services can request forms for verification at any time. That is why it is necessary to save sick leaves.