Decoding the cause of disability 01 on the sick leave

New rules for issuing and processing sick leave in 2021

The Russian Ministry of Health published 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” (registered with the Ministry of Justice of Russia on September 14, 2020 No. 59812). The document came into force on December 14, 2020.

Officials have simplified the issuance of sick leave in the face of the threat of the spread of dangerous diseases, in particular the flu epidemic or COVID-19. They legalized the remote issuance of electronic certificates of temporary disability using telemedicine technologies. This means that the doctor and the patient will be able to chat via messenger or by phone or conduct a video conference to establish the diagnosis and disability of the patient. When applying remotely, it is allowed to issue even long-term maternity leave for pregnancy and childbirth.

Almost all doctors’ sick leave certificates were required to be filed as an electronic file. If necessary, they are allowed to be duplicated on paper. In the future, the Russian Ministry of Labor plans to completely abandon paper sick leave. But as an exception, they will be saved for:

• unemployed people who need to confirm a valid reason for their next failure to appear at the employment service at the appointed time;
• pregnant women who have lost the status of individual entrepreneur, lawyer or notary, as well as those dismissed due to the liquidation of the employing organization.

It has become possible to issue sick leave to parents of children attending kindergarten for the entire period of the declared quarantine, without the need for intermediate visits to the doctor. This opportunity is not provided for parents of schoolchildren.

Procedure for filling out sick leave

A medical organization can issue a certificate of temporary incapacity for work both in electronic and paper format - they have the same legal force. In both options, the employer needs to enter information about the organization, employee, average earnings, etc. into the document.

If sick leave is issued on paper

, data can be entered by hand, using a computer, or a combination. You cannot use a ballpoint pen - only gel, capillary or fountain pen with black ink. Information is entered in printed capital letters, without going beyond the cells. There are no dashes in empty cells.

When registering an electronic sick leave

Some fields are filled in automatically after logging into the system (for example, the name of the employer); for others, indicators can be selected from the pop-up menu and calendar. The electronic sick leave is certified by UKEP.

Sample of filling out sick leave by employer

The “To be completed by the employer” section includes the following data:

• full and abbreviated company name. If the employee is employed in a separate unit that is registered as an insurer with the Social Insurance Fund, then its name is indicated. If the policyholder is an individual, his full name is indicated.
• place of work: main or part-time.
• “Registration number” of the policyholder and “Subordination code” (number of the Social Insurance Fund branch with which the policyholder is registered)
• TIN (if available) and SNILS of the disabled person.
• One or more two-digit codes are entered in the “Calculation conditions” line (the explanation is given in the Procedure for issuing sick leave). For example, if an employee has a disability, then the code “45” must be entered.
• The “Act Form N-1” is filled out if the cause of incapacity for work was an accident at work. The details of the relevant act are indicated.
• the start date of work is indicated if the employment contract was canceled and the employee fell ill during the period from the day the employment contract was concluded until the day of its cancellation. The field remains empty if the employee works in the organization.
• “Insurance period” is the number of full years and months of a worker’s activity, which are taken into account when calculating the amount of sick leave benefits. If there is no experience, zeros are written in the cells. Non-insurance periods (for example, military service) are indicated separately.
• in the “Benefit due for period” field, enter the start and end dates of sick leave for which benefits need to be assigned and paid.
• average earnings for the two previous calendar years for calculating temporary disability benefits.
• average daily earnings of a worker. The procedure for calculating the indicator depends on the type of benefit - temporary disability or pregnancy and childbirth.
• the amount of the benefit at the expense of the employer and the Social Insurance Fund is reflected in full without deduction of personal income tax. The company pays for the first three days of sick leave, the remaining days - Social Insurance Fund. In some cases, the entire period is paid at the expense of the Social Insurance Fund, then the line “at the expense of the employer” remains empty.
• in the line “Total accrued” the total amount of benefits accrued to the insured person is indicated.
• surname, initials and signature of the head of the company (or separate division) and accountant.

If in the section “To be completed by a doctor of a medical organization” in the “Cause of disability” field, codes “01” or “11” are indicated, you must calculate the amount of sick leave on a separate sheet (in the calculation certificate) and attach it to the sick leave. When a doctor indicates code “11” (tuberculosis disease) as the cause of disability, the policyholder does not enter codes “46”, “49”, “50” in the “Calculation Conditions” line.

For external part-time workers, the procedure for filling out sick leave is similar, only an o is placed in the “Part-time” line.
The legal collection “Personnel Records Management” contains instructions for completing personnel procedures (sick leave, vacation, business trip), samples of filling out documents, explanations about electronic sick leave, electronic work books and much more.
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Paper form and electronic document

An official document confirming that a working citizen was absent from his workplace due to illness, injury or other reasons (pregnancy, childbirth) is called a certificate of incapacity for work (sick leave - in the colloquial version). Such a document can only be issued by the medical institution to which the sick person applied.

Officials approved a unified form for a certificate of incapacity for work back in 2011. Initially, the legislation provided for the issuance of certificates of incapacity for work exclusively in paper form, but in July 2021, legislators made changes to the current legislation. It has been determined that the unified form can now be issued not only in paper form, but also in electronic format.

IMPORTANT!

The paper form is planned to be completely abolished in 2021. The Ministry of Labor posted the bill with amendments on the single portal regulation.gov.ru. When the changes come into force, the employer’s lack of technical ability to process an electronic document will no longer be considered a valid reason. The rules for registration and processing of electronic sick leave and the deadlines for transmitting information to the Social Insurance Fund will remain the same.

The paper form of certificates of incapacity for work is classified as a form of strict reporting. Each document has several levels of protection to avoid forgery, since it is the basis for the assignment and payment of temporary disability benefits.

Each form is assigned a unique number and barcode, which is located in the upper right corner and duplicated below, under the tear line on the spine. The 12-digit code and barcode are generated in random order, which allows for maximum protection against fraudsters. On the reverse side of the document there is a watermark in the form of the Social Security Fund logo.

The LN form is blue in color and the fields for entering information are pale yellow. The front side is reserved for the data that is entered into the certificate of incapacity for work by the doctor and the employer, and the back contains important information on entering the data.

Rules for filling out electronic sick leave certificates

Paper certificates of incapacity for work are issued less and less often, since now the patient has the right to choose an electronic document. This is convenient if the employee is in quarantine, working remotely, gets sick on a business trip, or is undergoing treatment in another city.

Data on all electronic certificates of incapacity for work are entered into a special register. To work with it, a unified information system was developed, the operator of which is the FSS. The employer can obtain information at any time; to do this, you will need to log into your personal account. This requires a qualified electronic signature. The FSS register stores information about all sick leave issued to employees of this company.

To gain access to the system, you need computer equipment that meets the minimum requirements. If the employer does not have such equipment (there is no technical ability to obtain data), then the sick leave is duplicated on paper.

How to fill out the register for an electronic sick leave for the Social Insurance Fund if there is no 2-personal income tax for the employee for previous years? In this case, the employer requests a certificate from the employee in format 182n. This document is the basis for calculating benefits if the employee worked elsewhere in the previous two years. The 2-NDFL certificate is not needed, since it does not contain the information necessary for the calculation and assignment of VNiM benefits.

General procedure for filling out a paper sick leave

The document must be drawn up correctly; how to correctly fill out a sick leave certificate for an employer in 2021 is established in the regulations of the Ministry of Labor and the Social Insurance Fund of Russia. Correct completion of the form is important for its processing: the electronic scanner that reads the information from the certificate of incapacity for work must recognize all the entered data. Inaccuracies will interfere with scanning, and a minor blot or typo will cause a denial of benefits.

Let's define the key rules for issuing a paper sick leave:

1. Information can be entered into the form by hand or using printing devices.
2. If data is logged manually, use black ink only. You cannot use a ballpoint pen! Enter information with a gel, fountain or capillary pen.
3. One cell is intended for only one character - a letter, a number, a sign.
4. The inscribed character does not touch the edges of the cell and does not extend beyond its boundaries.
5. Enter information in capital block letters.
6. To indicate a space between words, one empty cell is left.

IMPORTANT!

The names of organizations are indicated in abbreviated form if it is provided for in the constituent documents. Otherwise, write the name in full, and if there is not enough space, do not add it. You cannot squeeze words into the designated field; the scanner will not be able to recognize the information.

How a doctor fills out a certificate of temporary incapacity for work

The first section of the form is filled out by the attending physician or other responsible employee of the medical organization. We will indicate special points on how a medical worker fills out a sick leave form.

The first stage: the doctor makes a note about which document is being issued - the primary or duplicate. Let us remind you that if the doctor made a mistake and violated the procedure for filling out the sick leave, then instead of the form with the error, a new document should be issued, that is, a duplicate.

After this, the health worker enters the following information:

1. Information about the initial certificate of incapacity for work if the LN is extended.
2. Name of the medical institution (short if available), location address and OGRN.
3. Date of issue of the document to the patient.
4. FULL NAME. the patient and his date of birth. Middle name is indicated if available.
5. The name of the organization in which the patient works (written in his words).
6. Type of employment: at the main place of work or part-time.
7. Special information about the disability case (if any).
8. Information about the duration of the illness, full name. and the position of the doctor, his signature.
9. The date from which the patient must begin performing his work duties.

A correctly executed sick leave certificate is certified by the seal of the medical institution and only then issued to the patient. The paper document is handed over to the employer through the employee. This is what a sick leave certificate looks like in 2021 with stamps, photo from the Internet:

Sample of filling out sick leave 2021

The first, front side consists of several sections that must be completed by a hospital specialist. As a rule, a receptionist specialist. You must contact him.

That is why the document preparation takes place in several stages:

Stage 1

The topmost subsection is filled out by an employee of the medical institution issuing the sick leave.

In the first line, you must mark whether it is a primary sheet or a duplicate. If there is a mark in two cells at once, then such a sheet must be replaced.

When checking the duplicate box next to it, you must indicate the number of the sick leave certificate, of which this is a copy.

Stage 2

Next, you should indicate the name of the medical institution, its address and the date the form was issued.

Example:

Stage 3

The date of onset of disability and the date of onset of illness are indicated. They can be different - for example, if a child gets sick while the mother is on vacation.

To correctly indicate the two-digit disability code and the following additional three-digit code, you can look on the back.

Stage 4

It is necessary to supply the hospital's OGRN; you can check it on the website egrul.nalog.ru.

If the number indicated is incorrect, the sick leave certificate must be replaced.

Stage 5

You should also check your date of birth and gender. It often happens that instead of the date of birth, they may write the date of onset of disability.

Stage 6

Column “date 1” - suggests the day the cause of the illness changed; in these cells you can enter the expected day of birth and the date of travel.

And in the column “date 2” the end time of the trip is indicated, followed by its number.

Stage 7

There is a special block, it is called “care”. There are 2 lines to enter information about two relatives for whom care is assigned: age, relationship is indicated by code (look on the back of the sheet) and data (full name).

Below are special cells for indicating medical data (time spent in hospital, whether there were any violations, disability group and data from the ITU bureau).

The duration of the illness, its result and information about the doctor who made the diagnosis also fits into the columns next to it.

The start date can be found here.

The counterfoil of the hospital form is filled out by the doctor. There is a minimum of information that can be taken from previously completed subsections; only the medical history number, the date of issue of the sick leave and the signature of the sick employee are added.

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

If the employer makes a mistake when drawing up a document, then the inaccuracies will have to be corrected according to the established rules. To avoid mistakes, we fill out the sick leave certificate correctly in the section for the employer.

Step No. 1. Indicate the name of the employer

In the provided cells, in capital block letters, enter the abbreviated name of the organization. If there is no abbreviated name, enter the full name. Abort when the field cells run out. There is no need to put quotation marks. The space between words is one empty cell.

Step No. 2. Specify the type of employment

We determine what place of work the employee is employed in: primary or part-time. Check the appropriate box on the completed sick leave form.

Specialists who work part-time in several companies at once have the right to provide a certificate of incapacity for work to each of their employers. In this case, the medical institution issues several certificates of incapacity for work at once - one for each organization.

Step No. 3. Specify the registration code in the Social Insurance Fund and the code of subordination

In this field you must indicate the code assigned to the company upon registration with the territorial branch of the Social Insurance Fund. Let us remind you that FSS representatives register policyholders independently. The procedure for entering an organization into the Social Insurance information database is carried out on the basis of information sent by the Federal Tax Service when registering a taxpayer.

The subordination code identifies the FSS branch to which the employer is attached. We indicate the four-digit branch code. If the company is attached to the fund's head office (not to a branch), then the code consists of 5 characters.

Step No. 4. Specify the employee’s INN and SNILS

We indicate the number of the sick employee’s insurance certificate issued by the Pension Fund of Russia. The TIN is indicated only if it is available. If the employee does not have a TIN or there is no information about the code, then leave the field blank.

Step No. 5. Determine special conditions for calculating benefits

In some cases, the calculation of sickness benefits differs from generally accepted norms. Each exception has a unique code. All types of special calculation conditions are listed on the back of the form (codes 43 to 51).

Step No. 6. Provide information about the work injury

If a certificate of incapacity for work is issued due to the fact that the employee was injured at work, then it is necessary to fill out a special field in the form. This is the date when the act was drawn up in form N-1. If the employee’s illness is not related to work-related injuries (see example of an employer’s sick leave form), this field is not filled out.

Step No. 7. Specify the start date of work

In most cases, the employer leaves this field on the sick leave blank. It will have to be filled out if the employee violated the deadlines within which he was supposed to start work. Such a violation becomes grounds for cancellation of the employment contract. If the contract was terminated, then what should I put in the “Date of start of work” column on the sick leave certificate for 2021? In this field, indicate the start date of work under the employment agreement.

Step No. 8. Determine insurance and non-insurance periods

The insurance period is all periods of an employee’s work activity during which he was insured, and the employer paid VNiM insurance premiums for him. Usually these are periods of work under employment contracts, but the total insurance period will also have to include periods of service in internal affairs bodies, periods of military and civil service.

In non-insurance periods, include periods of military service starting from 01/01/2007. If the service began before the specified date, then indicate in the column the period from 01/01/2007 to the actual end date.

IMPORTANT!

The employer enters the duration of the periods in years and full months on the certificate of incapacity for work. Non-insurance periods are necessarily included in the total insurance period.

Step No. 9. Specify the periods for calculating benefits

These columns of the certificate of incapacity for work are filled in with the dates of the beginning and end of the illness. Format for entering information: DD.MM.YYYY.

IMPORTANT!

Important information about the duration of illnesses: “Maximum duration of sick leave in 2021.”

Step No. 10. Calculate average earnings

To calculate sickness benefits, you will need to calculate several calculations. Average earnings for calculating benefits is one of them. It is determined in total for the two calendar years preceding the year of illness. Include only those amounts from which VNIM contributions were calculated.

Step No. 11. Calculate earnings per day

To calculate the average daily earnings, the amount of average earnings is divided by the number of days worked. We divide two fully worked years into 730 days. Please note that this algorithm is not applicable to the calculation of maternity benefits. The procedure for calculating and registering sick leave for pregnancy and childbirth in 2021 is in the article “How to calculate sick leave for pregnancy and childbirth.”

Step No. 12. Calculate benefit amounts

As a general rule, sickness benefits are paid from two sources:

1. The first three days are paid by the employer.
2. Remaining sick days - Social Insurance Fund.

The calculation is made taking into account the length of service coefficient. For work experience from 6 months to 5 years, pay a benefit in the amount of 60% of average earnings, from 5 to 8 years - 80%, over 8 years - 100%.

If the total insurance period is less than six months, the benefit is calculated based on the minimum wage.

For more information on how to fill out a sick leave from the minimum wage in 2021, see the article “Why do you need a minimum wage for a sick leave?”

Enter the information on the sick leave form in the following order: in the columns, fill in the appropriate amounts at the expense of the employer and at the expense of the Social Insurance Fund. Then add up the total (the total amount of payments from both sources).

Step No. 13. Indicate the responsible persons

The rules for issuing sick leave by an employer in 2021 stipulate that the form is signed by the employer and the chief accountant of the enterprise. Please note that the initials of the manager and chief accountant are indicated without dots.

IMPORTANT!

If the organization does not have a chief accountant position, the manager signs the calculation twice. That is, full name. and the signature of the boss on the sick leave form filled out by the employer are duplicated.

IMPORTANT!

The completed calculation on the sick leave certificate should be certified with a round seal, but only if the employer has one. Make sure that the print does not fall on the filled cells. Otherwise, reading problems will occur.

Current example of filling out sick leave by an employer in 2021

What is indicated in the line “Start date of work” on a sick leave certificate

The line in question on the certificate of incapacity for work records the date of commencement of performance by the employee who provided sick leave of work duties in accordance with the employment contract previously signed, but canceled by the time the certificate of temporary incapacity for work was presented to the employer (clause 73 of the Procedure for issuing and processing certificates of incapacity for work, approved by order of the Ministry of Health dated 01.09 .2020 No. 925n).
For sick leave for full-time employees, the “Start Date” line must be left blank.

ConsultantPlus experts will tell you what to do if you filled out the “Start date” line by mistake. You can view recommendations for correcting this inaccuracy for free by getting trial access to the system.

So how can such a legal relationship arise when a person receives the right to sick leave after a canceled employment contract?

To answer this question, let's look at examples.

Example 1

Stepanov V.S. On 02/01/2021, he entered into an agreement with the employer Salyut LLC, according to which he must begin work on 03/01/2021.

It so happened that Stepanov fell ill on 02/25/2021 and therefore could not go to work on March 1. In this case, the employer has the right to cancel the employment contract in accordance with Art. 61 Labor Code of the Russian Federation.

However, according to the same Art. 61 of the Labor Code of the Russian Federation, the employee does not lose the right to receive sick leave benefits from the moment the contract is signed, despite the fact that it has been cancelled.

ConsultantPlus experts spoke about the rules for filling out sick leave by an employer. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

Example 2

Antonov A.S., a friend of Stepanov V.S., got a job at Salyut LLC together with him. They signed employment contracts at the same time, and they also had to go to work together.

It so happened that Antonov also fell ill after signing the contract, but recovered quite quickly - by 03/10/2021. But, since Stepanov was unable to go to work, Antonov also decided not to start working at Salyut LLC.

Even in this scenario, Antonov has the right to take out sick leave for the period of incapacity, despite the fact that his contract was canceled at his own request.

Special rules for registering sick leave by an employer

Let us repeat that filling out the certificate of incapacity for work is allowed only with black paste, gel, fountain or capillary pen. If you fill out a document with a ballpoint pen, then problems with controllers are likely. But even if you fill out the information with blue ink and a ballpoint pen, the FSS does not have the right to refuse payment for such a document. This opinion was expressed by the Supreme Court (ruling No. 304-KG14-6897 dated February 17, 2015): if the form was filled out with a ballpoint pen or a blue pen, then such a violation is regarded as a technical defect, and the refusal to pay funds from the Social Insurance Fund is unlawful.

Correcting errors

Let us list the features of correcting errors in the finished document.

Recommendations for an accountant on how to correctly fill out corrections on a sick leave certificate or make adjustments to calculations:

1. Corrective agents cannot be used.
2. Carefully cross out the error with one thin line.
3. Fill in the correct information on the back of the form.
4. Certify the corrections by putting your full name, position and signature of the head of the organization.
5. Place a round seal of the organization (if available) next to it.

An example of a record of correction of errors on sick leave made by the employer

Can corrections be made?

Are corrections allowed on a new sample sick leave certificate? Even in the foreseeable past, this was prohibited - both by the clinic and by the employer. Reason: The Social Insurance Fund could have made a mistake in the issue of calculating compensation for temporary disability. Or even refuse to allow the employer to offset such expenses. How right he is in this will be discussed below.

At the moment, the clinic does not have the right to make any adjustments to the form. But the employer can. And only those that were allowed by them. Moreover, there is no time frame for making such corrections.

How can I correct my employer’s sick leave? An example of an employer correcting an error on a new sick leave certificate:

It should be remembered that when correcting inaccuracies, you cannot use “putty” - a proofreader. The maximum permissible number of entries about the content of errors in the new sample sick leave certificate is two.

What the Social Insurance Fund will “turn a blind eye to” is that if there is a blot or inaccuracy, then it is more of a formal nature and does not raise doubts about the picture of what is happening. For example, a doctor in some column went abroad, or if the employer made a mistake on the sick leave.

If a medical institution makes a mistake on a sick leave certificate, then nothing or anything can be done to correct it. Only the issuance of a duplicate sheet is acceptable.

Personnel officer or accountant - who fills out the document

To ensure that sick leave forms are filled out in your organization without errors, identify the responsible employee. Set these responsibilities in the specialist’s job description and familiarize him with them under his signature.

The manager decides who to appoint to this position. It is permissible to entrust the preparation to a personnel officer. An employee of the HR department will only be able to enter the name of the company, OGRN, registration data of the company (OGNR) and employee (TIN, SNILS), dates. Only an accountant who knows how to fill out a sick leave certificate for an employer can calculate the amount of benefits, taking into account the latest requirements of the legislation on calculating benefits for temporary disability. Please take this into account when assigning someone in charge.

IMPORTANT!

Regardless of which specialist was assigned the responsibilities for filling, the responsibility still lies with the head of the company.

Calculation of sick leave when filling out the column “Date of start of work”: nuances

Thus, if the legal relations indicated in the examples above arise, the date 03/01/2021 is entered in the “Date of start of work” column on the sick leave.

Let us now study how sick leave is calculated when canceling a contract.

Temporary disability benefits for an employee are calculated if the “Date of start of work” column on the sick leave is filled out, in the same way as if the benefits were accrued to an employee actually working on the staff of Salut LLC (in the example conditions). However, payment of temporary disability benefits is made to the employee from the day on which, in accordance with the signed contract, he was supposed to start working.

Important! Starting from 2021, the employer accrues and pays benefits only for the first 3 days of sick leave due to illness or domestic injury. The remaining benefit amount is calculated and paid to the Social Insurance Fund employee. For more information, see our guide to direct benefit payments.

How sick leave is calculated for an employee of a company or for a citizen with whom the company is in good order, as discussed above, cancels an employment contract, find out in this article.

Normative base

Federal Law No. 323-FZ of November 21, 2011 “On the fundamentals of protecting the health of citizens in the Russian Federation”
Supreme Court Ruling No. 304-KG14-6897 of February 17, 2015 in case No. A27-5730/2014

Order of the Ministry of Health of Russia dated September 1, 2020 No. 925n “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”

Order of the Ministry of Labor No. 182n dated April 30, 2013