How to pay for one sick leave with two causes of disability

A sick leave issued for illness or for caring for a child (another disabled family member) must contain a disease code. The coding system allows you to maintain medical confidentiality, and also simplifies accounting and payment calculations. The system has 15 main and 5 additional codes indicating the causes and nature of the disease.

The pandemic caused by the spread of the new strain of coronavirus SARS-CoV-2 has made changes in all areas of life, including the medical and legal sphere. A COVID-19 (COVID-19) bulletin is sent not only to the person who has become infected with the virus, but also to the person who has been in contact with the patient, and therefore is subject to temporary isolation.

In this regard, the coronavirus code on the sick leave is indicated in different versions. The rules for issuing certificates of incapacity for work, their payment, registration, and assigning a disease code were adjusted in accordance with the Decree of the Government of the Russian Federation, adopted in March-April of this year.

To draw up the bulletin, the national code of the cause of disability and coding according to ICD-10 (International Classification of Diseases, Tenth Revision) are used.

Sick leave and a new virus

Currently, there are two versions of the certificate of incapacity for work: regular (paper) and electronic BL. Regardless of the form, the document is drawn up when seeking medical help. In the column the disease code is written:

• 01 – in the case when the patient himself is diagnosed with a coronavirus infection;
• 03 – if a person was in forced quarantine after contact with people infected with COVID-19, or upon arrival from a region with an unfavorable epidemic situation for coronavirus.

Any corrections to the sick leave certificate are prohibited by law. The medical institution must transfer information about the document issued on the basis of an examination and laboratory examination to the Social Insurance Fund (FSS) the next day.

General definition of code “11” on a sick leave certificate.

The determination of the significance of disease codes is indicated in the Order of the Ministry of Health and Social Development of Russia “On approval of the Procedure for issuing certificates of incapacity for work” No. 624-N dated June 29, 2011. So, in accordance with this legislative act, this code is assigned to one of the diseases that is included in the list of socially significant ones. This means that an employee whose sick leave contains code “11” suffers from a dangerous disease that can cause serious harm to both the sick person and his colleagues.

Registration of a certificate of incapacity for work remotely

You can issue an electronic certificate of incapacity for work without a personal visit to a doctor during quarantine. The reason is considered to be returning from a territory unfavorable due to the coronavirus situation or contact with patients with COVID-19. To complete the procedure, you must have a verified account on the Social Insurance Fund website.

To register an electronic ballot, you need to go to your personal account, fill out an application and attach photographs of supporting documents:

• travel tickets;
• the first page of the international passport and the border crossing mark;
• travel certificates (for a work trip);
• certificates of joint residence with people who were abroad.

Depending on your specific situation, electronic copies of other documents may be required. Then the FSS interacts with the medical institution that issues the sick leave and determines the employer.

Next, personal information about the employee is requested. The information must be provided to the Social Insurance Fund within two days of receiving the request. BC on home self-isolation is opened for a period of 2 weeks.

What does this mean in b/l: decoding

The procedure for filling out ballots is regulated by Order No. 624n dated June 29, 2011. Ministry of Health and Social Development of the Russian Federation. In particular, the sick leave certificate must be filled out only in black ink and in large block letters in Cyrillic.

In addition, it is possible to fill out the document using a computer. When filling out a ballot in the column “Cause of disability,” code 01 is most often used. This combination of numbers indicates that the cause of a person’s disability is a general disease , i.e. a wide range of illnesses (for example, ARVI, flu, colds, etc.).

The classification of diseases must be treated carefully, because not every one of them is encrypted with code 01. To designate socially significant diseases (tuberculosis, hepatitis, HIV, diphtheria, etc.) code 11 is used.

Payment of sick leave for COVID-19

If all formalities are completed correctly, the Foundation will pay for sick leave for COVID-19 at its own expense. The amount of payment for a whole month, according to the new rules, cannot be less than the minimum wage for a full-time employee (rate). Regional coefficients for charges are also taken into account.

If an employee provides a paper BC with code “01”, received on a general basis (when diagnosing coronavirus in a clinic), payment will be made:

• by the employer - the first three days of incapacity for work;
• SS Fund – remaining days.

The minimum wage (minimum wage) from January of this year is 12,130 rubles.

Procedure for paying sick leave.

Payment for sick leave with this code is most often made on a general basis. This means that it has the following distinctive features:

• the first three days are paid by the employer;
• the rest of the period of illness starting from the fourth day - the Social Insurance Fund of the Russian Federation.

In this case, the amount of payment depends on two main factors:

1. The average salary for the last two years;
2. The duration of the employee's total work experience.

Moreover, the last factor has the following characteristics:

• less than five years of experience - 60% of the average salary per day;
• experience from five to eight years - 80% of the average salary per day;
• more than eight years of experience - 100% of the average salary per day.

However, for citizens who suffer from tuberculosis, the state provides differences in the payment procedure from the general conditions. Article 6 of the Federal Law “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 N 255-FZ establishes the obligation to pay benefits to such employees even if they are removed from the labor process. Persons who have been assigned the status of a disabled person in accordance with current legislation have the right to apply for benefits in the event of a temporary impossibility of working for no more than four to five months in a calendar year. If the status of a disabled person was assigned due to tuberculosis, the legislation establishes special conditions for the assignment and payment of benefits: it is paid throughout the entire period of incapacity until recovery or revision of the disability group.

Separately, it is worth stipulating the maximum periods of sick leave established by law for this type of disease. As already mentioned, the legislation establishes not only the procedure for paying sick leave, but the maximum period for which it can be issued for a particular disease. In exceptional cases, by decision of the medical commission, this period may be extended. In general, for diseases that belong to code “11”, the following terms of sick leave are established:

How can an employer correct an error on a sick leave certificate?

The employer fills out a relatively small part of the form, but is forced to bear sole responsibility for mistakes made by both parties. Is it possible to correct a sick leave certificate at a clinic? No, just get a duplicate, but first make a verdict that the sick leave certificate is damaged and cannot be restored.

Errors and inaccuracies introduced by the employer are corrected according to the standard scheme. For example, how to correct length of service on a sick leave certificate, the sample includes step-by-step implementation of the following steps:

1. Use a black, fountain or helium pen to make a horizontal line, crossing out the erroneously filled field completely, including empty cells.
2. On the back of the form, in the empty space provided, is written:

In the “Insurance Experience” column, correct the entry to 10 years 5 months

1. The following conditional line contains the following inscription:

Corrected to believe

1. This is followed by the signatures of the director, chief accountant and seal. In a specific situation, it is advisable to include a representative of the personnel service, since the calculation of length of service is what the personnel officer does on the sick leave:

General Director ________ V.P. Leshtaev

Chief Accountant _________ S.A. Neveleva

HR Department Inspector _________ E.A. Solovyova

There is no need to fill in block letters, since there is no box in the form of cells. Mechanical and arithmetic errors and clerical errors made by the employer are corrected according to the above sample, which is relevant to how to correct the TIN, insurance certificate number, and the amount of accruals.

Typical mistakes are making entries in columns that should remain empty:

• “Work start date” is filled in in the only case when the employee is obliged to begin performing work duties under a canceled individual contract, and the insured event occurred before the termination of the agreement;
• “Incl. non-insurance periods" is filled in when the insured person performs military or alternative service starting from 2007.

Correction of errors in a sick leave certificate is carried out by crossing out the incorrect entry and on the “wrong” side of the information that a particular column is considered blank. A distinctive feature is the break into different pages of the “corrected believe” entry, which is placed in documents on one page next to the strikethrough.

It is prohibited to correct any distortions made by the medical institution. If the sick leave indicates the wrong place of work in terms of the form of ownership or there is an inaccuracy in the name, then you should reflect the correct information in your field. Then, if problems arise during inspections, it is easy to refer to the insignificance of the information entered by the doctor, and not to prove to the inspectors the edit in “inviolable territory.”

• Part-time sick leave: rules for registration and payment

Corrections on sick leave for a legal entity or individual following the template do not present any difficulties, if not for the limitation of adjustments in quantitative terms. The FSS clearly answers how many corrections are allowed on the form of a certificate of incapacity for work, limiting it to two in one document.

Social insurance justifies its position by the lack of a designated place for making adjustments, which is enough only for the organization.

How to correct errors on a sick leave certificate: instructions for employers

Minor blots and shortcomings when drawing up a certificate of incapacity for work are allowed. But a situation may arise when an error is made on the sick leave certificate; how to correct the error in filling out depends on who made it.

If an error is made by the employer on the sick leave certificate, corrections are permissible. But specialists responsible for working with sick leave in an organization should take into account that making corrections is strictly limited. According to the new rules, the employer has the opportunity to make no more than two corrections (clause 60 of the Resolution of the Federal Tax Service of the Russian Federation No. 81 of 04/07/2008).

Correction of an error on a sick leave certificate by the employer must be carried out in accordance with the established procedure:

• the use of a proofreader is prohibited on the certificate of incapacity for work;
• all adjustments are indicated on the back of the document signed by the responsible person (director, chief accountant or other authorized employee);
• It is allowed to cross out erroneous data only with a pen with black ink.

Let's consider in detail how to correct each error option.

Error classification

The requirements for issuing certificates of incapacity for work, introduced by Order of the Ministry of Health and Social Development No. 624n dated June 26, 2011, despite the statute of limitations, leave relevant questions: how to correct a sick leave certificate, when is the document subject to correction and when does it require replacement?
The need for electronic reading of the document introduced a number of absurd points, which the social insurance fund agreed with, explaining the unnecessaryness of the employer correcting a number of purely technical defects in the sick leave certificate that do not distort the information and have no semantic meaning. In accordance with the letter of the Social Insurance Fund No. 10-09/10/7103 dated March 26, 2013, the following are not classified as errors and do not require correction on the certificate of incapacity for work:

• fields filled with capital letters;
• indication of the abbreviated name of the legal entity or individual - employer instead of the full name;
• adding extra characters such as periods, quotes, hyphens;
• lack of doctor specialization;
• letters leaving the cells;
• leaving spaces between the initials of the health worker;
• the press of a medical institution goes beyond the territory of the information field;
• entering the address of the medical institution not in the required order;
• the presence of empty cells without dashes.

All other errors require “body movements” either to make adjustments by the employer, or to clearly replace the sick leave certificate in the event of an error in the medical institution that issued the document. If a mistake is made on the sick leave by the employer or medical workers, then only the employer should correct it, to the extent possible, since corrections on the sick leave by the medical institution are not allowed.

Uncorrectable errors on sick leave

There are a number of errors that make it possible to recognize a sick leave certificate as spoiled; what should an employer do? In this situation, the medical institution provides for the issuance of a duplicate, where the employee should be sent. The following is considered without the right to correction:

1. Absence of a seal with the inscription: “For certificates of incapacity for work.” If the sick leave document is stamped incorrectly, it does not even require correction, since the error is not considered an error. But the seal must necessarily contain the appropriate inscription, otherwise the medical institution is considered not to have a license to issue ballots.
2. Errors in the patient's personal data. Misprints and typos are considered to be a lack of information, which does not allow the employee to be identified.
3. There is no doctor's signature on the sick leave certificate. Although doctors are issued forms under personal control and can be found by the doctor’s document number, this is not an argument either for the employer or for employees of the social insurance fund.
4. Lack of decision on extension of VC. The attending physician of a polyclinic institution, without a special commission, can issue a document for a period not exceeding 15 days, and a dental technician - 10. Further extension without the participation of a medical qualification commission on its own is prohibited.
5. Incorrect reason for disability code. A document with such an error may result in incorrect calculation of benefits.
6. Filling with a ballpoint pen or ink other than black. An apparent trifle can make the records merge with the protective fibers of the form, which will not provide the technical ability for processing by social insurance employees.

If the doctor refuses to issue a duplicate, economic experts do not recommend paying for the certificate of incapacity for work, since the social insurance fund does not recognize it as valid when checking. This will lead to penalties and refusal of financing.

Is it possible to correct a sick leave certificate?

Sick leave serves as the basis for both payment of social benefits to employees and reimbursement of expenses incurred to employers. Therefore, it is so important to fill it out correctly, because the Social Insurance Fund may refuse to reimburse the organization for the funds spent on compensation if, during an inspection, it discovers errors in the certificate of incapacity for work.

The employer must provide thorough training to the employee responsible for handling sick leave. The specialist must be able to find and correct errors in the document so that the FSS reimburses the expenses, and the accountant does not have to bother the inspector with the question of why compensation from the Fund has not yet been received into the current account.

Therefore, we advise you to save this article to your “Favorites” in order to have at hand a sample of corrections on sick leave by your employer in 2021.