Working while on sick leave – consequences for the employee and the employer

Lecturer: Ekaterina Alexandrovna Breeva, Deputy Head of the Legal Department of the Moscow Regional Branch of the FSS of the Russian Federation

Differences between the new sick leave form and the old one

Since July 1, 2011, old-style sick leave forms have been removed from circulation. New ones were introduced to replace them.

They were approved by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n.

This means that from July 1, sick leave will be issued on new forms. But this does not mean that from this date the employee cannot bring sick leave to the accounting department on the old form.

Articles on the topic (click to view)

Is sick leave considered income?
What to do if you have extended sick leave for pregnancy and childbirth
What to do if your employer does not accept electronic sick leave
What to do if you are not given sick leave
How many days does it take for sick leave to arrive from the Social Insurance Fund?
What to do if the place of work is not indicated on the sick leave
Are sick leave taken into account when calculating maternity leave?

After all, until June 30, doctors issued sheets on old forms. They will be processed until the end of the illness.

And a new form will be issued only if there is a need to continue sick leave.

Replacing a certificate of incapacity for work is caused by a number of reasons. One of them is the technical inconsistency of the previously valid document with modern requirements. The old-style certificate of incapacity for work was small in size, and a lot of information had to be entered into it. At the same time, most of the data was entered manually on both sides. In addition, cases of falsification of certificates of incapacity for work have recently become more frequent. But this is a monetary document, which is the basis for the payment of benefits for temporary disability, pregnancy and childbirth. These reasons necessitated the approval of the new form.

The differences between the new leaf and the old one are visible even visually. It has increased in size. It is in A4 format, on a light blue background, with yellow cells for filling. In addition, the new form of certificate of incapacity for work meets technical standards, including the degree of protection against falsification.

The new document format involves automatic machine-readable processing. If you look at it, each cell is filled in separately - a letter or number is entered into it. And it is possible to read the information entered on the certificate of incapacity for work using machines. In parallel with the data that is entered by hand on the sick leave, it is assumed that it will also include a binary code in the upper left corner. Currently, it is not possible to enter such data. But in the future it is assumed that the reason for the disability, the date of issue, and who issued it, to whom it was issued, etc. will be coded. All this data will be represented by one single code - in the upper left corner.

In addition, the certificate of incapacity for work has a barcode and 12 digits - this is the number of the certificate of incapacity for work. On the old form, the series and number were in the form of letters and numbers. Now all that remains is the numbers under the barcode.

The new disability form is designed in such a way that it is not difficult to fill out, process and check the data. It is designed to make it easier to fill out for doctors in clinics, accountants at the place of work, and to be checked by an employee of the Federal Social Insurance Fund of the Russian Federation for the correctness of filling out and calculating the benefit.

How to fill out a new sick leave

Let's move on to the question of how the new form of certificate of incapacity should be filled out. Let's say an employee comes back after illness and submits a new type of sick leave to the accounting department. First, you need to check that part of the certificate of incapacity for work that is filled out by the medical institution. It should be noted that the old form allowed two corrections made by a doctor. Corrections are not allowed on the new form. This means that if the doctor made a mistake, he must issue a new certificate of incapacity for work. Therefore, having checked the sick leave and found an error in it, it must be returned to the employee so that he can replace it at the medical institution.

Let's consider how a certificate of incapacity for work should be filled out by a medical organization. Initially, the doctor checks the “primary” or “duplicate” boxes. The “duplicate” box is checked only if a new sick leave is issued to replace a lost one. Please note that if the doctor made a mistake on the sick leave, the company discovered it and the employee returned to the doctor to receive a slip without errors, the “duplicate” box is not checked on the new sick leave.

Expert opinion

Novikov Oleg Tarasovich

Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.

Next - “name of the medical organization” and “place of work - name of the organization.” Filling out these lines raises the most questions, because the number of cells is not enough to enter the full name.

Next to the date of issue there is a column “OGRN”. This column must be filled out clearly and accurately in accordance with the state registration certificate. This column is also important when automatically processing a certificate of incapacity for work. It allows you to identify a medical institution in the database of the Federal Social Insurance Fund of the Russian Federation.

So, if the full and abbreviated name cannot be accommodated, then it will be entered with an acceptable abbreviation. When entering a name, quotes, dashes, periods, commas, parentheses, and number signs are not entered into the cells. Only alphabetic and numeric information is entered.

After the name of the medical organization, its address is entered. The order is: city, street, house, office. The name of the street is written without the words “street”, “prospect”, “boulevard”, “alley”, etc. If the house has a building or structure, then this information is entered through a fraction without a space. For example, a space, 5/1 (this means building 5 building 1), then a space and the office number, if necessary.

The last name, first name, and patronymic of the sick person are entered based on data from his identity documents. There are 28 cells available for entering a surname. But there are double or long surnames. If there are not enough cells, then the surname is not entered in full, but the first 28 letters. Initials are not included. You cannot leave the fields.

Below is the date of birth, gender of the sick person, and the cause of disability. There are three fields for the reason for disability - “code”, “additional code” and “change code”. All codes that are put on the certificate of incapacity for work are indicated on the reverse side. This is another difference between the new sick leave and the old one. In the old one, two sides were filled, and in the new one, only the front part. On the reverse side there is information about the meanings of the codes that are entered on the certificate of incapacity for work.

The first line where the coded information is found is “reason for disability.” The first two cells indicate the reason for the initial request. An additional code is needed in cases where, during the course of the disease, another reason for disability appears. A change code is entered in cases where there is a change in the cause of disability.

The next line is the name of the organization of the place of work. We have already talked about this. Let me clarify that it is better for the head of the company to issue an order or instruction, which will record the name of the company that will be used to fill out certificates of incapacity for work. You need to notify your branch of the Federal Tax Service of the Russian Federation, where the company is registered, about this. And give your employees instructions for filling out sick leave.

This is important to know: Are weekends included in sick leave?

Next, the doctor puts marks in the columns - main place of work or part-time work. This information is entered from the patient's words. Therefore, the doctor is not obliged to require documents confirming his main place of work. If two certificates of incapacity for work are issued - both for the main job and for another, then in the certificate that is “part-time”, the number of the certificate issued for the main place of work is indicated.

The next section is “date 1”, “date 2”, “voucher number” and “OGRN of the sanatorium or clinic of the research institute”. This line is filled in in certain cases. “Date 1” is filled in if the cause of disability changes. Also, if this is a certificate of incapacity for work due to pregnancy and childbirth, then the expected date of birth, or the start date of the trip when sent to a sanatorium-resort institution, is entered on it. Referral to a sanatorium is possible for follow-up treatment after hospital treatment, medical rehabilitation of victims of industrial accidents or occupational diseases, or referral to the Scientific Research Institute of Balneology. The remaining lines - “date 2”, “voucher number” and “OGRN of the sanatorium or clinic of the research institute” - are filled in only if the patient is sent to the sanatorium.

Next come two lines on care. These lines are filled in when sick leave is issued when it is necessary to care for a sick family member. They indicate the age, relationship and name of the family member who needs care. In the “age” line, the number of full years is entered in the first two cells, and the number of full months in the second. If the child is less than a year old, then the first two cells remain blank, only the second two cells are filled. The relationship was then coded. The code can be found on the back of the sick note.

If you care for more than two children, then two certificates of incapacity for work are issued. They are filled in the same way. The only difference is in the data of those children whom the parent is caring for.

The next line is “registered in the early stages of pregnancy (up to 12 weeks).” There are a lot of questions from doctors and employers regarding this line. The fact is that there is such a benefit - a benefit for women who register in the early stages of pregnancy. It is assigned on the basis of a certificate issued by antenatal clinics. Moreover, the certificate is issued simultaneously with the certificate of incapacity for work. In the new sick leave form, a separate column was provided precisely in order not to issue a certificate. But so far, at present, no changes have been made to the procedure for assigning maternity benefits. Therefore, as before, the basis for payment of benefits for registration in the early stages of pregnancy is a certificate from the antenatal clinic. This means that an additional certificate is still required.

Further notes about violation of the regime. The first two cells contain a code, the meaning of which is again on the back. The date of the violation and the doctor’s signature are also indicated.

Then comes the line “I was in the hospital.” The period of stay there is indicated from the moment of admission to the hospital until discharge. Please note that this period may differ from the one specified in the “Exemption from work” table. For example, if the patient was treated in a hospital outside his place of permanent residence. And the sick leave was issued taking into account the days required for travel.

The next section is completed if the patient is sent for examination to a medical and social examination institution. The date of referral, the date of registration of documents, and the date of examination are indicated. If a disability is established, then a group is assigned.

Let's look at the "Exemption from work" section. The doctor issues a sick leave certificate for up to 10 calendar days at a time and on his own and then extends it. If a person is disabled for more than 30 calendar days, then sick leave can only be extended by a medical commission. Dates are entered in the table. Then the position of the doctor is indicated. Again, there are few cells here - only 9. Therefore, it is enough to write “attending physician” - “TREAT DOCTOR”. The line below is provided for the chairman of the medical commission, when the extension of incapacity for work is carried out on the basis of a decision of the commission. Then the position is marked “PRED VK”. Where the doctor's surname and initials are entered, the recording is kept as long as there is space. That is, the surname may not be entered in full, or only the surname without initials.

Under the “Exemption from work” table, the doctor writes the date on which the patient can begin work. If he continues to be sick, then the corresponding code is entered in the “Other” column. And below is written the number of the sick leave issued in continuation.

The doctor’s signature is placed at the bottom of the section and the seal of the medical organization is placed on the right. This seal can be round, triangular, “for certificates of incapacity for work,” or without such an inscription. The main thing you need to pay attention to is that the name of the medical institution is clearly readable in print. This is also necessary in order to identify the organization that issued the form. Earlier we talked about the possibility of shortening the name of a medical organization. It can be reduced to a minimum. Therefore, the full name should be clearly visible in print.

What does an accountant fill out on sick leave?

After the company has reviewed the top part of the certificate of incapacity for work and is convinced that everything is filled out correctly, the stamps are affixed in the required places and there is no reason to replace it with another, it begins to fill out its part.

You need to start by entering the name of the organization - place of work. We talked about using an abbreviated name. And it must completely coincide with what the doctor entered when issuing the sick leave.

However, if it does not match, the most important thing for the employer is to correctly fill in the next line - “registration number”. Using it, the FSS of the Russian Federation easily identifies the organization. This number can be specified in the notice of registration as an insured in the FSS of the Russian Federation. If a company has branches, then in addition to the registration number, they also have an extended registration number. It is indicated through a fraction. Next, fill in the cells - subordination code. It indicates the branch of the Federal Social Insurance Fund of the Russian Federation where the company is currently registered.

The TIN line of the disabled person is optional. It contains information only if you have a TIN. And next to it there is a field for entering SNILS. This field is required, since SNILS is required when an employee starts working. And the HR department always has this number.

The next line is “accrual conditions”. This is also encoded information. Values are on the reverse side. It applies to beneficiaries, also those who were sick within 30 days after dismissal, disabled people, and those with a fixed-term employment contract. That is, we mean those factors that influence the size and duration of benefit payment. If none of the factors are present, then the cells are not filled.

The “Act of Form N-1” is filled out only if we are talking about an injury at work or an occupational disease.

The string “start date”. There are also a lot of questions on this line. As a rule, this line is understood as the date of return to work after illness. This is wrong. On the back of the sick leave there is an explanation for this line. “Employment start date” is filled in only if the employment contract is cancelled. Labor legislation provides for such a procedure as cancellation of an employment contract. For example, an employment contract was concluded on the first of July. According to the terms of the contract, the employee is obliged to start work on August 1. That is, the agreement was concluded in advance. But the future employee fell ill, say, on July 18th. He does not start work on August 1st. The employer has the right to cancel this employment contract. But, despite the fact that the employee did not start work, he has the right to payment of benefits from the day he was supposed to go to work. That is, in our example - from August 1. Therefore, having recovered, the failed employee brings sick leave to the employer and he pays benefits. And the start date of work is indicated in accordance with the employment contract. That is, the line “work start date” is filled in only if the employment contract is cancelled. And this line contains the date that appeared in the canceled employment contract.

Expert opinion

Novikov Oleg Tarasovich

Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.

Next is “Insurance Experience”. The cells contain the full number of years and months. If on the “old” sick leave it was enough to write “more than 8 years”, then today the length of service is indicated accurately.

This is important to know: Cancellation of vacation due to sick leave

Then follow the cells “incl. non-insurance periods." Non-insurance periods are military service for the period from January 1, 2007. Insurance experience is work under an employment contract, which is confirmed by a work book and other documents. In addition to work under an employment contract, it also includes military service. But it is a non-insurance period, because insurance premiums are not charged or paid from the military pay. That is, the period of military service is included in the length of service, but is not an insurance period.

Periods such as study, registration with the employment service as unemployed, or simply a period when there was no work, are not included in the sick leave.

Next – “benefits due for the period”. The dates are written here, which must correspond to those entered in the “Exemption from work” table, which the doctor fills out.

Below are the lines “Average earnings for calculating benefits” and “Average daily earnings”. In the old sick leave form it was necessary to provide the full calculation of benefits. This is not necessary on the new form. The full calculation must be drawn up on a separate sheet and attached to the sick leave. Only the most important information is included on the sheet itself.

Then the company writes the amount of the benefit, dividing it into two parts - at the expense of the employer and at the expense of the fund. The first part is payment for the first three days of incapacity. From January 1, 2011, the employer pays for the first three calendar days of an employee’s illness, while previously only two days were paid. For all other cases, for example, caring for a sick family member, quarantine, prosthetics in a hospital, after-care, the benefit is paid from the first day from the funds of the Federal Social Insurance Fund of the Russian Federation.

Regarding the “Total accrued” period, it should be noted that all amounts are entered into the certificate of incapacity for work, taking into account personal income tax. The old form had a column “TOTAL (amount to be issued).” Since the benefit is issued to the employee after deduction of personal income tax, in the old form it was necessary to write the amount without personal income tax. And the new form indicates the amount, including tax. This is due to the fact that the amount of temporary disability benefits is accepted for credit at the expense of the Federal Social Insurance Fund of the Russian Federation in full, including personal income tax. Therefore, there is no need to exclude tax from the benefit amount.

And the completion of the certificate of incapacity for work by the employer is completed with the signature of the manager and chief accountant. Small organizations do not have any questions, since often the manager is the chief accountant. Large enterprises often ask whether the first person really has to put his personal signature on sick leave. Of course not. The manager, like the chief accountant, can delegate part of his powers, for example, to certify sick leave, to his deputy or the head of the relevant department. To do this, you need to issue an order or power of attorney.

Abstract prepared by Svetlana Petrova

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

Temporary disability and maternity benefits are calculated on the basis of sick leave. Let us immediately note that benefits are paid only if the document is submitted on time. Thus, according to Article 12 of Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ), sickness and maternity benefits are assigned if employees apply no later than six months from the date:

recovery (establishment of disability) or the end of the period during which employees were released from work in connection with caring for a sick family member, quarantine, prosthetics or after-care in a sanatorium;
end of maternity leave.

If the employee missed the deadline, the decision to issue social benefits is made by the territorial body of the Social Insurance Fund. Benefits may be awarded if the reasons for lateness are considered valid. The list of valid reasons for missing the deadline for applying for temporary disability benefits, maternity benefits, and monthly child care benefits was approved by Order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74.

So, having received a certificate of incapacity for work from an employee, the accountant must check the correctness of its execution, determine which payments to include in the calculation, calculate and issue benefits, and also fill out the back side of the certificate of incapacity for work.

What to do if an employee goes to work while on sick leave

If an employee returns to work during a period of temporary incapacity, the employer does not have the right to remove him from work on the grounds that he is on sick leave. The possibility of removing workers in such a situation is not provided for in Article 76 of the Labor Code of the Russian Federation.

Before he starts work, it would be better for the employer to explain to him, preferably against signature, what negative financial consequences are possible for him.

For this purpose, an act can be drawn up in any form, and it also records the return to work. In particular, it should be explained to the employee that if he violates the prescribed regime without a good reason, this is grounds for reducing the amount of temporary disability benefits from the date of the violation, and as a result, the employee may receive less for sick leave than expected. It should also be clarified that for days of work on sick leave, payment of both benefits and wages is not provided at the same time, since the benefit is intended to compensate for lost earnings when the employee is unable to work.

Although the employer is not required to do this, he can transfer these documents indicating that the employee worked while on sick leave to his attending physician.

A sick employee returns to work: should he pay wages or allowances?

Salary or benefits? In any case, the employer must choose one of these options. It is impossible to accrue both compensation for sick leave and salary at the same time, since according to Federal Law No. 255 of December 29, 2006, one payment is intended to replace the other. That is, during the period when the employee is deprived of labor income, he receives benefits. These payments are mutually exclusive.

A number of employers are confident that benefits should be accrued. They operate with the following arguments:

Article 183 of the Labor Code of the Russian Federation clearly states that the employer is obliged to pay benefits for the entire duration of sick leave, the duration of which can only be determined by a doctor. Only a specialist can accurately determine whether a person is able to work. Therefore, the fact that an employee goes to work while on sick leave does not at all indicate his ability to work.
Sick leave implies release from work: the employee has no obligation to go to work. Voluntary work, when a person comes to work of his own free will, is not required to be paid by the employer.

Question: Is it necessary to pay an employee working on a rotational basis a benefit for days of temporary incapacity for work that fall during the period of rest between shifts? View answer

All these arguments exist, however, despite them, the employer is obliged to pay wages. This is justified as follows:

An employee’s work cannot be called completely voluntary. This is due to the fact that the sick leave period still remains a working period. This is how it is designated in the local labor regulations. This is not a vacation or a day off. Being on sick leave, according to paragraph 3 of Article 5 of the Federal Law No. 323 of November 21, 2011 and Article 3 of the Labor Code of the Russian Federation, cannot be a ban on work. The worker has the right to decide for himself whether he will use days of forced rest.
According to paragraph 3 of Article 37 of the Constitution and Article 56 of the Labor Code of the Russian Federation, the employer is obliged to pay the employee a salary for work. A worker who performs his job duties must receive appropriate remuneration. The obligation to pay wages is also established by Articles 22 and 129 of the Labor Code of the Russian Federation.

ATTENTION! Salaries during the period of sick leave are calculated at the standard rate. This is due to the fact that in this situation the employee does not work overtime. His work complies with the company’s internal work routine and standards. This rule is specified in Articles 107, 152-153 of the Labor Code of the Russian Federation.

Does the employer pay for sick leave and for how long?

The employer pays for the first three days of incapacity for work on sick leave. Starting from the fourth day, payment is made from the Social Insurance Fund.

Payment Features

payments are made at the place of production of the insured person;
if a citizen officially works in several organizations for two years, then sick leave benefits are paid at all specified official places of work;
at the last place of work, sick leave is paid to a citizen who falls ill within 30 days from the date of dismissal;
In the event of bankruptcy, termination of the employer's activities, insufficient funds in accounts, for other reasons provided for by law, citizens have the right to contact the territorial bodies of the Federal Social Insurance Fund of the Russian Federation.

Payment for the newsletter may be reduced in the following cases:

violation of the regimen prescribed by the doctor;
failure to appear for examination at a medical institution;
illness or injury is a consequence of intoxication.

Sick leave in such cases is paid based on the minimum wage .

Payment for sick leave is not granted in the following cases:

upon release from work while maintaining salary;
during a period of temporary suspension from work for various reasons;
during arrest or detention;
during a forensic medical examination;
for a period without causal downtime or absenteeism;
when attempting suicide;
in case of intentional harm to health.

Risks for the employer

If an employee starts work on sick leave, the following risks are possible, in particular:

administrative liability under parts 1 and 2 of Article 5.27. Code of Administrative Offenses of the Russian Federation, for example, if the employer incorrectly kept a time sheet and did not reflect the employee’s return to work during a period of temporary disability;
administrative liability under parts 6 and 7 of Article 5.27. Code of Administrative Offenses of the Russian Federation, if these actions do not contain a criminal offense under Article 145.1 of the Criminal Code of the Russian Federation (non-payment of wages, pensions, scholarships, benefits and other payments), for example, if the employer does not pay wages for time worked during sick leave.

The Social Insurance Fund may not take into account the costs of paying benefits for temporary disability on the basis of sick leave if the employee worked in parallel, on the basis of paragraph 4 of part 1 of article 4.2, part 4 of article 4.7 of law No. 255-FZ and subparagraph 3 of paragraph 1 of article 11 of the Federal Law “ On the basics of compulsory social insurance."

How is sick leave paid?

Calculation of certificates of incapacity for work is carried out in the following order:

The amount of salary for the last two years is determined.
In the case of a part-time working period, earnings are calculated in proportion to employment.
To calculate sick leave benefits (temporary disability), average earnings are determined by dividing the total amount earned over two years by 730, and to determine the amount of benefits accrued for pregnancy and childbirth - by the exact number of calendar days for the time period.
The benefit amount is calculated by multiplying the average daily earnings by a percentage based on data on the insurance period. A person with more than 8 years of experience is paid 100% of average earnings. If you have 5 to 8 years of experience - 80%, less than 5 years - 60%. If an insured event occurs within 30 days after dismissal - 60%.
The total amount of the payment is determined by multiplying the amount of the daily benefit by the exact number of calendar days when the employee was disabled.

Need to know! Income received under certificates of incapacity for work is subject to personal income tax at a rate of 13%, with the exception of maternity benefits, which are completely exempt from taxation (Article 217 of the Tax Code of the Russian Federation).
All payments received on sick leave are not subject to insurance contributions : pension, medical and social insurance (Article 422 of the Tax Code of the Russian Federation). The benefit must be accrued within 10 days from the date of provision of the certificate of incapacity for work and paid on the next payday. An employee can apply for benefits within 6 months from the date of restoration of working capacity or the end of maternity leave.

In cases prescribed by law: force majeure, illegal dismissal, moving to another city, long-term illness, death of a relative, a citizen has the right to apply for benefits even after the established six-month period.

Information! In the event of a person’s death, family members can receive sick leave payments for 4 months (Article 1183 of the Civil Code of the Russian Federation).

Payment of sick leave for child care

According to the Labor Code, maternity leave is paid to a woman in the amount of 100% of average earnings. If the insurance period is less than 6 months, the benefit is paid in the amount of the minimum wage per calendar month.

If a child under 7 years of age was treated on an outpatient basis or in a hospital, the working parent has the right to receive payments on a certificate of incapacity for work issued by a children's clinic or hospital. The total duration of sick leave for a year cannot exceed 60 days (in special cases 90 days).

If a child over 7 and under 15 years of age falls ill, the parent or caregiver of the sick child has the right to receive a shortened sick leave certificate for incapacity for work.

Parents of sick children over 15 years of age can apply for a certificate of incapacity for work for 3 days (in some cases for 7 days by decision of the medical commission).

Need to know! A sick leave for caring for a child due to illness is opened on the day of the initial application.

There are categories of sick disabled children whose parents are given longer periods of exemption from work on a certificate of incapacity for work. The maximum period of paid sick leave is no more than 120 days per year . During treatment of a disabled child in a hospital, sick leave is paid for by a temporary disability benefit in the same amount as the parent (guardian) is paid at the place of work for a similar period of illness. During outpatient treatment of a disabled child, sick leave for a relative caring for him is paid: for the first 10 days - in the full amount of average earnings, depending on the person’s insurance record; for subsequent days - 50% of average earnings, regardless of insurance coverage.