Electronic sick leave: instructions for an accountant

New rules for issuing sick leave in 2021

The Ministry of Health issued order No. 925n dated September 1, 2020 “On approval of the procedure for issuing and processing certificates of incapacity for work, including the procedure for generating certificates of incapacity for work in the form of an electronic document.” Document No. 59812 was registered with the Ministry of Justice on September 14, 2020 and officially published. It came into force on December 14, 2020. The changes are aimed at simplifying the issuance of sick leave in the face of the threat of the spread of dangerous diseases, especially coronavirus infection. Medical institutions were allowed to issue sick leave certificates remotely, after the patient contacted a therapist via chat or video call, that is, using telemedicine technologies. Similarly, if necessary, a certificate of long-term incapacity for work for pregnancy and childbirth is filled out.

A medical institution’s sick leave certificate was required to be issued in the form of an electronic file and only duplicated on paper if necessary. In the future, the Ministry of Labor plans to completely abandon paper sick leave. For now, as an exception, they will be issued:

• pregnant women who were dismissed due to the liquidation of an enterprise, who lost their individual entrepreneur status or resigned as a notary (lawyer);
• unemployed citizens who need to confirm that they did not come to the employment service on the appointed day for a good reason.

Parents of preschool children attending kindergarten are given sick leave immediately for the entire quarantine period if it is declared in kindergarten.

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Procedure for registration by the employer

The path that the newsletter takes once it reaches the enterprise is as follows:

1. Providing it to the HR department by the worker;
2. Determination of the amount of benefits by an accountant from the settlement department;
3. Submitting a completed package of documents to the social insurance authorities for reimbursement of expenses.

The OK employee makes the following marks on the reverse side of the sheet:

• name of the company and its registration number;
• position and TIN of the citizen;
• Personnel Number;
• time of missed days;
• salary;
• signatures of responsible persons;
• date on which he assumed duties.

It is necessary to indicate the insurance period, since based on it the accountant will make calculations of average earnings, and then cash payments.

Temporary disability after dismissal

The rules for issuing sick leave for an employee after termination of an employment agreement with the employer do not differ from the standard one. The only nuance is the note that is placed in the “Calculation Conditions” column. There you need to indicate code number 47.

In this case, it is very important to correctly indicate the person’s insurance and work experience. After all, employees of the Social Insurance Fund need to accurately calculate the amount of benefits, which directly depends on the deductions made from wages.

An employee is caring for a child or family member

If relatives require special attention during an illness, the worker has the right to issue a ballot. It is worth sticking to some points. For the full period of illness, the following are registered for care:

• for children up to the age of seven;
• for children under 15 years of age with disabilities and cancer.

If the child’s age is between 7–15 years, then the supporting document is allowed only for fifteen days. And if older, then by three days.

On the certificate of incapacity for work, notes are made about the degree of relationship, the reason for absence, and the age of the patient.

During vacation

If, during an earned vacation, a citizen falls ill, then he has the right to ask the attending specialist whether he can issue a sick leave certificate and, if the answer is positive, do so.
You must immediately inform the company and your manager that a document will be provided confirming his illness during his absence. Immediately after receiving it, the citizen hands it over to the employer. And he, in turn, is obliged to increase the rest period or postpone it to another time (by written agreement with the worker) for the number of days that he was sick.

For pregnancy and childbirth

The legislation of the Russian Federation does not provide for any special differences when issuing such a ballot. However, there are still nuances:

• is issued once, but can be extended if circumstances arise (according to the Labor Code of the Russian Federation);
• the timing depends on the age category of the patient;
• Relatives who take part in caring for the child have the right to share sick leave for child care.

Read also: How to calculate the tax burden

A document is issued to a woman at 28–30 weeks of pregnancy.

Advice! Adoptive parents of babies under three months of age have the right to such a newsletter.

New rules for calculating sick leave

On January 1, 2021, Federal Law No. 478-FZ dated December 29, 2020, amending Federal Law No. 323-FZ dated November 21, 2011, came into force. It completely abolishes the payment of temporary sick leave by employers for the entire period. They were obliged to transfer to the Social Insurance Fund the data and documents necessary for calculating benefits. The period for posting the information necessary for the assignment and payment of benefits in the FSS information system is only 3 working days. Sick leave will be paid directly by the Social Insurance Fund.

When and why do you issue a certificate of temporary incapacity for work?

If a citizen has lost his ability to work due to illness (injury) or illness of a family member, he has the right to count on benefits. To receive benefits and confirm a valid reason for failure to appear, the employee provides the employer with a form of a certificate of incapacity for work issued by a doctor, or the number of an electronic document in the register. The employer’s task is to fill out his part of the document, which is divided by a transverse line, or enter information into the electronic register. The first part is filled out by the doctor.

The sick leave form has not changed since 2011. In 2021, Russian medical institutions began issuing documents on temporary disability to citizens in electronic format. The employee has the right to choose in what form to receive the sheet: in the usual paper or electronic form.

The color of the paper form is blue. The fields to fill out consist of light yellow cells, each for one letter or number. There is a watermark on the paper to protect against counterfeiting. The reverse side of the certificate of incapacity for work is reserved for information: how to fill out the form correctly, what is the procedure for entering data. It bears a large logo of the FSS of the Russian Federation - this is a protective watermark. For greater protection against fraudsters, numbers are assigned to sheets in random order. They are located in the upper right corner, have a unique 12-digit combination and a barcode.

What is sick leave

A document proving temporary disability is issued by a doctor on the basis of an issued insurance policy. The sheet is a strict reporting paper containing identification numbers. The reasons for issuing a form to an individual are illness, injury, prosthetics in a hospital, pregnancy, childbirth, caring for injured close relatives, quarantine, referral to a sanatorium for health procedures for a citizen and his family members. The document is issued by specialists from research institutes and licensed institutions, paramedics, and dentists. Paperwork is prohibited for employees of ambulances and blood transfusion stations.

Category of persons who are allowed to open sick leaves:

• officially employed persons;
• government employees;
• individual entrepreneurs;
• members of production cooperatives;
• citizens who were injured or fell ill 30 days after termination of the employment contract;
• unemployed persons registered with the employment service;
• women who became pregnant within 365 days before dismissal due to liquidation of the organization.

The document is not issued in case of vague symptoms of the disease, being under arrest, appointment of a medical commission, examination for the military registration and enlistment office, exacerbation of chronic pathology, students. The procedure and rules for drawing up a disability certificate are regulated by the Order of the Ministry of Health and Social Development of Russia. According to Federal Law No. 86, the form can be filled out in electronic format with the written permission of an individual.

How to fill out sick leave in a medical institution

The medical institution entrusts the filling out of the document to the attending physician - he fills out the first section. We will give only a general description and description of the procedure for filling out the first part and will dwell in more detail on how to fill out a sick leave certificate for an employer in compliance with the established requirements. But knowing what the doctor should write in the document is necessary to identify errors. The FSS will not accept an incorrectly completed form for payment.

In a medical institution, before handing the form to the patient, you must:

• put a mark indicating which form is being issued (primary or duplicate);
• enter the short name of the clinic (hospital), address and OGRN;
• enter information in the “Date of issue” field;
• indicate full name and the patient's date of birth;
• according to the patient, enter the name of the work organization;
• indicate for which place of work the document is issued (main or part-time);
• if the sheet is issued for the care of relatives, enter their full name. and degree of relationship;
• if the sheet is issued for pregnancy or a disabled employee, fill in the appropriate lines;
• enter the period of release, position, surname, initials into the table, and sign the doctor;
• indicate the date from which the patient begins work and affix the seal of the medical institution.

Electronic sick notes are generated in the Social Insurance Unified Insurance System; the patient is only informed of the number in the registry. Data on disability is available on the government services portal. The number must be provided to the employer.

Principles of compilation

The procedure for issuing sick leave when you get to the employer occurs in the following lines:

1. Company name. You must indicate the name of the company: briefly or in full. If the word is long and does not fit in the space provided, then you need to shorten it. After all, you cannot transfer information to other sections or go beyond the fields. Each word must be separated by one cell. It is important to note what kind of work this is - main or part-time;
2. State registration. The Social Insurance Fund of the Russian Federation provides registration numbers to all organizations. Here it is also entered into the form;
3. Subordination. The code of the specific FSS branch to which the company belongs is displayed;
4. INN and SNILS of the employee. This section is not always filled out, since the citizen may not have an identification number;
5. Form n 1. Enter the serial number of the document drawn up in the case of a recorded case of injury at work during the performance of one’s official duties;
6. Start time. Indicated if, before the worker entered the enterprise, the agreement with him was terminated;
7. Benefit accrual period. The date, month and year of the start and end of the insured event are indicated;
8. Average daily earnings. The average income per day in the workplace is calculated using a special formula;
9. Amount of benefit. This paragraph records the amount paid by management and the share of payments to the Social Insurance Fund. The list ends with the total number of receipts;
10. Last names and signatures. At the end, the signatures of the director and chief accountant are entered with a transcript of their data. Everything is certified by a seal.

Read also: Corporate property tax in 2021

Rules for filling out electronic sick leave certificates

Federal Law No. 86-FZ of May 1, 2017 provides for the issuance of sick leave certificates in electronic form. To ensure that any interested person has the opportunity to quickly obtain information about sick leave issued to a citizen, a special automated system has been created, the operator of which is the Federal Social Insurance Fund of Russia. By issuing a certificate of incapacity for work to a patient in electronic form, the doctor and medical institution certify it with enhanced qualified electronic signatures. The database is available to the Social Insurance Fund, medical institutions and all employers. The latter have the right to receive in their personal account information only about those citizens who are currently employed by them.

To process electronic documents, organizations and individual entrepreneurs need special software and the technical capability of electronic document management with the Social Insurance Fund. If the employer does not have such an opportunity, he refuses the electronic document and requests a paper version. The rest of the design follows a simplified scheme:

1. Registration in the policyholder's personal account. The easiest way is to register an employing organization through an account on the government services portal.
2. Authorization in the Social Insurance system and filling out a special card with the organization’s registration information.
3. Obtaining a sick leave number from a sick employee.
4. Access by number to an electronic document signed with a doctor’s enhanced digital signature and uploaded to the Social Insurance system.
5. Calculation of the amount of temporary disability benefits and entering the necessary data electronically.
6. Certification of entered information with an enhanced electronic signature.

To verify electronic sick leave certificates, an electronic digital signature is suitable, which is used for submitting electronic reports.

Sick leave: color matters!

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Certificate of temporary disability (form 095/у)

July 11, 2013

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Sick leave is issued for employees recognized as temporarily unable to work for medical reasons. Sick leave certificates are issued with the possibility of receiving financial assistance from the Compulsory Social Insurance Fund during the period of incapacity for work.

This or that employee, due to a certain set of circumstances, may experience a period when his performance will be significantly lower than usual or the employee will lose his ability to work altogether. Officially, such workers are considered to be temporarily disabled. This means that the fact that it is impossible for the employee to further perform his labor and professional duties in the order and in the mode in which he did it before the onset of incapacity has been confirmed by law.

Disability must be properly documented, and the employee must have appropriate documents confirming the objective reasons for the onset of disability. Please note that such documents can be various types of medical certificates, copies of documents on close relationships, certificates, etc. What documents an employee must submit to the employer to prove his incapacity for work depends on the reasons that gave rise to this incapacity.

In any case, the workers’ incapacity for work is considered to be temporary. This means that the reasons that became the basis for loss of ability to work will sooner or later be eliminated or acquire a different significance. Thus, an employee who was disabled for medical reasons will either return to normal professional activities after treatment and rehabilitation, or will be transferred to another job or fired due to receiving a disability group.

In order to prove incapacity for work, the employee must obtain a certificate of incapacity for work from a medical institution. A certificate of incapacity for work is nothing more than a regular sick leave certificate for an employee. Medical certificates of disability differ depending on the presence or absence of the need for financial benefits for disability. For employees working under an employment contract, sick leave is provided, which provides financial benefits. Other medical certificates of incapacity for work do not imply financial benefits.

In order for the doctor to issue sick leave, he must see the employee’s identification card (passport or other document). After this, the doctor will conduct an examination to determine your ability to work. And only after that will he issue a sick leave certificate.

These procedures are determined by the Order of the Ministry of Health of the Russian Federation “On Temporary Disability of Citizens”.

It should be clearly understood that financial benefits to disabled citizens are issued solely on the basis of a document such as a sick leave. Other medical certificates of incapacity do not provide payments.

It is important that starting in 2005, the Ministry of Health of the Russian Federation decided to replace the forms on which sick leave is filled out. Since 2005, sick leave must be issued on a green form (instead of the blue form). It is assumed that absolutely all blue sick leaves must be destroyed. The issuance of sick leave on blue forms has been strictly prohibited since 2005. It is with regret that we can state the fact that employees of medical institutions of the constituent entities of the federation still practice issuing sick leave certificates on blue forms, contrary to the law. In this situation, all that remains is to turn to the responsibility of the citizens themselves, who should not condone such practices and refuse to accept sick leave issued on a blue form.

The sick leave certificate must be correctly drawn up also because the possibility of receiving financial benefits for the employee’s disability directly depends on it. Particular attention is paid to how medical certificates are drawn up in the Compulsory Social Insurance Fund, which directly makes financial payments.

The sick leave must contain correctly reflected information about the duration of the pay period, wages, number of days worked and number of days of temporary disability. There is a special appendix to the Federal Law, which describes in detail the rules according to which sick leave must be filled out. In some individual cases, an annex may be made to the sick leave in the form of a detailed calculation of the amount of material benefits for disability. Material payments made to women with disability due to pregnancy and childbirth are calculated taking into account payments of child care benefits for up to one and a half years.

The legislation of the Russian Federation provides for administrative liability of a medical worker who issues an incorrectly issued sick leave. This liability occurs in cases where incorrect execution of a medical document led to moral or financial losses on the part of the applicant. That is, if, due to violations in the preparation of medical documentation, the employee does not receive the full amount of financial payments due, then he has the right to sue the medical worker who issued him an incorrectly completed sick leave.

In any case, only knowledge of the laws will help the employee avoid problems when registering disability and receiving appropriate financial payments.

FORMS OF MEDICAL CERTIFICATES:

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.”

How to enter coronavirus quarantine data into sick leave

Let's figure out how to fill out a sick leave certificate for an employee who is in quarantine due to coronavirus. Such a document is valid for 14 days, since this period is officially accepted as the incubation period.

Employer action algorithm:

1. Check information from the medical institution.
2. Enter the required code in the “Reason of disability” field. For example, if an employee or his child is sick, you will need code 03. For special cases (isolation), enter 10.
3. Calculate the amount of payments. The financial issue is completely dealt with by the FSS. The fund pays the amount to the employee in installments: benefits for the first seven days are transferred the next day after the employer transmits information about the employee. Compensation for the remaining seven days is due within the next day after the end of quarantine.

The procedure for filling out sick leave by an employer

Before starting to fill out the sick leave certificate, the HR department employee must check the duration of the employee’s sick leave indicated in the document. By law they can be:

• from 3 days - in case of illness of the employee himself;
• up to 15 days - if the personal insurance was issued for the care of one of the family members;
• up to 30 days - in case of ordinary illnesses or injuries (for a longer stay on sick leave, a VC conclusion is required);
• 140 days - for personal insurance issued for pregnancy and childbirth.

How to fill out individual fields is described in detail in the next section of the article.

Step-by-step instructions: how to apply for sick leave in 2021 on paper

After receiving a certificate of incapacity for work at a clinic or hospital, the employee hands it over to the employer. The latter’s task is to fill out the bottom section of the form. Our guide will help the employee of the organization who is responsible for calculating benefits and filling out accounting documentation not to make mistakes when entering data according to the new rules. The instructions will be useful if an employee asked for a paper document and refused the electronic format.

Let's look at a step-by-step example of filling out a sick leave certificate by an employer in 2021 on a paper form.

Step 1. Place of work

The name of the company is entered in this field. The FSS recommends providing the short name of the organization, if any. When there is no abbreviated name, and the full name does not fit on the line, the name is interrupted mid-sentence. You should not go beyond the cells. One cell is skipped between words.

Step 2. Employment status

You need to put a mark that will indicate the status of the place of work: main or part-time. An employee who works part-time has the right to submit a certificate of incapacity for work to two organizations. To do this, he requests two forms from the doctor.

Step 3. Registration number of the company in the Social Insurance Fund

In this field enter the number assigned to the organization when registering with the Social Insurance Fund. The FSS assigns the number independently after receiving information from the tax service about the registration of the enterprise. A notification of registration with a registration number is sent to the legal address of the company by mail. If the notification is lost during transmission, you must apply for notification again. In addition, there are monitoring systems that help find out the registration number in the Social Insurance Fund using the organization’s TIN. The number is assigned once and does not change.

Step 4. Subordination code

The subordination code indicates the territorial number of the Social Insurance Fund to which the organization is attached. It consists of 4 digits if the FSS does not have a branch. The regional branch of the fund has a 5-digit code.

Step 5. Employee Taxpayer Identification Number

The employee's TIN is indicated only if it is available.

Step 6. SNILS of the employee

Insurance number of the employee's personal account in the Pension Fund.

Step 7. Accrual conditions

The line contains coded data about special conditions for the calculation and payment of benefits. The codes are given on the back of the form. The benefit is calculated differently for patients:

• affected by radiation (code 43);
• workers of the North (code 44);
• disabled people (code 45);
• citizens working for less than 6 months (code 46);
• citizens who fell ill within 30 days after dismissal (code 47);
• persons who violated the regime for a good reason (code 48);
• disabled people who have been ill for more than 4 months in a row (code 49);
• disabled people who are sick for more than 5 months a year (code 50);
• citizens working part-time (code 51).

Two-digit codes are entered only if the appropriate conditions exist. In other cases, the line remains empty. When combining conditions, several codes are set.

Step 8. Act form N-1

The line is filled in only if the injury for which a certificate of incapacity was issued was received at work. Then the date of drawing up the act that records the incident is recorded in these cells. In other cases, the field remains empty; the rules for filling out sick leave by an employer in 2021 in this part have not changed.

Step 9. Start date

The column is filled in only when canceling a contract with an employee. Management has the right to cancel an employment contract if the employee does not show up for work on time. He is entitled to sickness benefits. Enter the start date of work under the employment contract in the field.

Step 10. Insurance experience

The citizen’s total insurance experience is entered in the column - the time during which he is insured and makes contributions to the Social Insurance Fund. This is usually the time spent working under employment contracts. Periods of military, civil service or service in the police department are also included in the insurance period.

If the length of service is equal to the full number of years, the fields are filled in as follows:

If the number is incomplete, indicate years and months:

Step 11. Non-insurance periods

Non-insurance periods - time of military service, starting from 01/01/2007. If the service began earlier than this date and ended later, only the period from 01/01/2007 until its actual end is included in the column. The number of complete years and months of military service is indicated. Non-insurance periods are included in the total insurance period.

Step 12. Benefit accrual period

The line contains the calendar period of absence of the sick employee due to illness - the opening and closing dates of the sick leave.

Step 13. Average earnings

To calculate the average salary of an employee, the easiest way is to use an online sick leave calculator. Average earnings for calculating benefits are calculated for the two previous calendar years.

Step 14. Average earnings per day

Since benefits are calculated on calendar days, to calculate daily earnings, the total amount earned over 2 years is divided by the number of calendar days in two years (730). The result is the employee’s average daily earnings.

Step 15. Benefit amount from the employer's funds

By law, if an employee becomes ill or injured, the employer pays for the first three days of sick leave from his own funds. The rest of the benefit is paid by the Social Insurance Fund directly based on the organization’s data. When issuing a certificate of incapacity for work for other reasons (pregnancy and childbirth or injuries), the entire amount of the benefit is paid by the Social Insurance Fund - this is the procedure prescribed by law.

Step 16. Benefit amount from the Social Insurance Fund

The Social Insurance Fund transfers benefits to citizens from its own funds for all days of illness, except for the first three. If sick leave is issued for patient care, prosthetics, treatment in a sanatorium or due to quarantine, then the entire amount comes from the Fund.

Step 17. Total amount

The final amount of the benefit will be calculated by an online calculator. This can be easily done manually by multiplying the number of sick days by the employee’s average daily earnings and percentages depending on length of service.

Step 18. Full name manager and accountant of the organization

In a separate field, enter the surname and initials of the head of the company without dots. A signature is placed opposite them. The field below is intended to indicate the surname, initials and signature of the chief accountant. If the company does not have the position of chief accountant and his duties are performed by a manager, then the name and signature of the manager are duplicated.

Step 19. Employer Stamp

The completed sick leave form is certified with the round seal of the organization. It is important that the seal impression does not fall on the filled cells, blocking the information, otherwise the scanner will not be able to read it.

Who can receive

Not all citizens of the country can take sick leave, as the law specifies restrictions. Those who can do this include:

• state and municipal employees;
• employees of cooperative forms with officially registered membership in them;
• individual entrepreneurs;
• church ministers;
• dismissed employees, provided that less than 30 days have passed since the termination of the employment relationship;
• persons engaged in private practice (lawyers, notaries);
• farmers.

Read also: Responsibility for non-payment of taxes in 2021

Citizens who are officially employed or have signed an employment contract also have the right to have such a document.

A person can take a sheet for himself or for sick relatives when:

• detection of disease, poisoning or injury;
• quarantine;
• the need for a prosthetic procedure;
• occupational diseases;
• caring for sick relatives.

When a woman goes on maternity leave, a certificate of incapacity for work is also issued.

There are a number of moments when the law does not allow it to be issued. This may happen when:

• undergoing regular treatment for existing chronic diseases;
• routine examination;
• unidentified symptoms of health problems.

Applications from university students or citizens in custody or arrest may also be denied.

Documentation for registration

The main document required when obtaining a certificate of incapacity for work is a passport or other government-issued document confirming the citizen’s identity.

If a person works part-time and needs two sheets, then a representative of a medical institution may ask for a certificate from his place of work.

What are the deadlines for issuing?

The issuance of a sick leave certificate for an employee and its delivery to the person occurs on the final day of illness.
However, on the first day of illness, you need to invite your doctor to your home or visit a medical center in person. Only then will the health worker be able to open a sheet of temporary incapacity for work. Calling an ambulance does not provide an opportunity to obtain a supporting document. In this case, a certificate of assistance will be issued. You still need to contact a specialist at the clinic to start registering your ballot.

There are maximum periods that cannot be exceeded by law:

• for caring for a sick child - 15 days;
• regular sick leave - 30 days;
• Bulletin on BiR - 140 days;
• dental diseases - up to 10 days.

When undergoing inpatient treatment, the commission has the right to extend it, if necessary, once up to fifteen calendar days.

Advice! The citizen is obliged to transfer it to the accounting department of his company within six months from the date of closure.

Otherwise, these days will be regarded as absenteeism at the enterprise.

Payment after the relevant calculations is made along with wages within ten days.

Stamps

Order of the Ministry of Health No. 624n indicates that the phrase “For certificates of incapacity for work” must be written on the seal imprint.

Its configuration doesn't make any sense. Only the inscription is important. It is often triangular in shape. It is placed in the space provided for it and should not overlap the text and make it unreadable.

In total, two seals of the medical institution are placed on the ballot, on the right side. Must be clearly visible, not smeared, clear with visible letters.

Sample of a completed sick leave certificate

Minimum and maximum benefits

Due to the coronavirus pandemic and the need to support citizens, the amount of temporary disability benefits has been limited.

IMPORTANT!

In 2021, the minimum benefit amount is set at a level not lower than the minimum wage.

The maximum amount of payments is limited according to the old rules. The question arises of how to fill out sick leave from the minimum wage in 2021, adhering to the rules given above, but with one important nuance. In place of average earnings, the accountant puts the minimum wage at 12,792 rubles, provided that the employee’s average earnings are lower. The benefit is calculated from the daily minimum wage, which is considered as normal average daily earnings.

Sick leave for pregnancy and childbirth

Issued by a medical institution. The doctor indicates the reason for issuing the certificate of incapacity for work and notes the period for registration for pregnancy - up to 12 weeks.

Filling out the form by the employer in this case differs from the above in only one way: the line “Benefit amount: at the expense of the employer” is left blank, because payment is made at the expense of the Social Insurance Fund.

Which pen should I use to fill it out?

Black ink is used. Order No. 624n of the Ministry of Health and Social Development allows filling out a sick leave sheet only with a gel, capillary or fountain pen. The Supreme Court of the Russian Federation in 2015 came to the conclusion that the use of a ballpoint pen when filling out is only a technical defect that does not affect the payment of benefits. The main thing is that using a ballpoint pen does not lead to illegibility of the writing. The RF Armed Forces ordered the Social Insurance Fund to accept for payment the sick leave, which the doctor filled out with a ballpoint pen. In this case, the employer, noticing the error, contacted the medical institution for a duplicate. Despite the court's approval, in order to avoid disputes with the FSS, it is advisable not to use a ballpoint pen to fill out forms.

Sample of filling out a sick leave certificate by an employer in 2021

What does a medical institution fill out?

The first entries on the sick leave certificate are made by a doctor or other responsible employee of a medical institution. The health worker fills out the first section of the document. Here are the key filling principles that apply to a medical organization:

1. Make a note of which document is being issued: primary or duplicate.
2. Indicate the short name of the medical institution, location address and OGRN.
3. Record the date the document was issued to the patient.
4. Enter the patient's full name and date of birth.
5. Enter the name of the employing organization from the patient’s words.
6. Indicate whether this is the patient’s main place of work or whether he works part-time.
7. Register the code of the degree of relationship if the LN was issued to care for a relative (you will need to enter his full name).
8. In the tabular section, enter the periods of release from work. Then - the position of the doctor, his full name, certify with the signature and seal of the treating specialist.
9. Indicate the date when the patient will begin work.

According to other rules, a sheet for pregnancy and childbirth is drawn up. As in the certificate of incapacity for work for a disabled employee, it requires the indication of certain details, but this is done by the medical organization.

Read more in the article “How to correctly calculate sick leave for pregnancy and childbirth.”

This completes the doctor’s obligations to fill out the form.

Who fills it out: accountant or personnel officer

Those responsible for filling out sick leave are the head and chief accountant of the organization. They sign the completed form. Filling out a document or checking its correctness is the task of those officials whose signature certifies the completed form. In some cases, entering certain data is the responsibility of the personnel officer; he indicates, for example, the name of the company, insurance experience and other information not related to accounting. The job description of the personnel officer must provide for these powers, otherwise it is unlawful to require him to fill out a sick leave form.