All about payments for additional days off to care for disabled children

Raising a son or daughter with disabilities is a severe test for parents, often taking all their strength. Because of a sick baby, mom or dad has to take sick leave more often or request additional leave - but how many employers would be happy about this? The Russian authorities have provided a number of benefits for such citizens, thanks to which the parent’s hands will be at least partially freed - this includes additional days off.

Leave to care for a disabled child

Who is considered a child with disabilities according to Russian law?

Any benefits or financial assistance from the state can only be discussed in the case of officially established disability. The latter is confirmed by a corresponding certificate from the ITU Bureau.

The decision that a child has a disability is made on the basis of the relevant state of health, worsened by acquired or congenital diseases or injuries. For adults, disability is divided into several groups; for young citizens of the Russian Federation this is not the case - they are simply assigned the status of a disabled person, and if their health has not improved even after reaching adulthood, they are assigned the appropriate group. It is the corresponding certificate that is presented to the authorities when applying for certain preferences, including vacations.

Social services for caring for a disabled child

The status of a child with disabilities is assigned when:

• serious disturbances in the functioning of the body (injuries, damage, developmental features, serious illnesses);
• inability to lead full life activities;
• undeniable need for support to meet mandatory needs, social assistance.

The final decision is made by members of the expert commission, on the basis of which the parent is issued a certificate.

Age criterion

Be sure to take into account the age of the person. It is already clear from the term itself that a citizen who has celebrated his eighteenth birthday will not be called a disabled child. An adult citizen undergoes a re-examination, where the degree of his need for help will be determined and the appropriate group will be assigned - or it will be recognized that there are no longer objective reasons to consider him disabled.

Preferential rights of parents if the child has a disability

The responsibility for undergoing examination and receiving various benefits falls on the parents. The baby himself cannot yet manage the money appropriately; official guardians do this for him - but in any case, all spending and use of help occurs solely for the sake of the sick son or daughter.

Find out detailed information about guardianship of a group 2 disabled person, payments, as well as types of benefits and benefits, in our new article.

Documenting

Decree of the Government of Russia dated October 13, 2014 No. 1048 established the procedure for providing additional paid days off to one of the parents (guardian, trustee) to care for disabled children.
It is provided that:

• the provision of additional vacation days is formalized by order (instruction) of the employer;
• the parent independently (in agreement with the employer) can determine the frequency of filing the application (monthly, once a quarter, once a year, as needed, etc.) as necessary;
• To provide days off, supporting documents are required;
• specifics have been established for the submission of individual documents in cases where one of the parents is unemployed, is engaged in business or private practice, and there are also circumstances confirming that the second parent cannot care for a disabled child;
• if one of the parents (guardian, trustee) partially uses additional paid days off in a calendar month, the other can use the remaining days in the same period;
• additional paid days off should not overlap with the days of the next annual paid leave, leave without pay, leave to care for a child until he reaches the age of three years.

The presence of more than one disabled child in a family does not entail an increase in the number of additional paid days off provided. There is also no provision for transferring additional paid days off unused during the month to another month. When recording working hours in aggregate, additional paid days off are provided based on the total number of working hours per day, increased by four times. Each additional paid day off is paid in the amount of the average earnings of the parent (guardian, trustee).

Social benefits for citizens with children with disabilities

Parents raising a child with disabilities have the right to receive some concessions regarding

• civil;
• tax;
• labor;
• pension legislation.

This possibility is regulated by Federal Law No. 181-FZ.

Federal Law “On Social Protection of Disabled Persons in the Russian Federation” dated November 24, 1995 N 181-FZ

As for labor relations, strictly speaking, there are no special concessions given to the parents of such children. Just like ordinary employees, they have the right to maternity, standard and additional leave, as well as leave to care for a son or daughter up to one and a half years old. True, they give additional days off, which are also paid, but this must be stated in the employment contract.

Attention! All guarantees apply only to those citizens who work under an official employment contract. Labor standards do not apply to civil legal relations, especially work without any official confirmation at all. So if an employer, in response to a request for a week of vacation at his own expense, offers to say goodbye, it is worth first of all remembering what kind of contract was signed when you were hired.

To whom is it provided?

Many mothers ask the question: “Are they entitled to additional paid leave to care for a disabled child?” According to current legislation, parents raising a disabled child are given the right to receive additional leave of 4 days per month. This is stated in Article 262 of the Labor Code of the Russian Federation. Mom, dad or guardians can get leave.

In the case of guardianship, the relevant documents must be submitted.

Requirements for parents

There are no special requirements for them. But they are required to submit all documents confirming that they have a disabled child, and the weekend has not yet been fully spent. In addition, living together with the child is a prerequisite.

Requirements for children

The child must have a disability confirmed by medical specialists. To do this you need to pass a special commission. To receive leave, you must indicate the reason for it.

For example, a deterioration in the child’s health or enrollment in kindergarten. There can be many reasons, but all of them must be supported by a paper application.

Parents are often confused and believe that such leave can only be taken until the child reaches 14 years of age. However, according to the law, a person can be classified as a disabled child up to 18 years of age. Only after the child reaches adulthood will parents not be able to receive additional benefits. vacation . Even if a person requires constant care.

Distribution between parents

Mom and dad can distribute 4 days in any combination. For example, dad took 1 day, and mom 3. The important thing is that, by law, you cannot take more than 4 days for two. This is stated in Article 262 of the Labor Code of the Russian Federation.

Can an employer refuse?

An employer who has a disabled child does not have the right to refuse additional benefits. vacation, even if it harms the company's business. However, if a subordinate has spent his additional vacation days, then the boss has the right to prohibit him from leaving the workplace.

Standard holiday

According to the standard rule, every person working under an employment contract has the right to take a break from work and receive compensation for it. Planned holidays last twenty-eight days and are provided according to a vacation schedule pre-established in the company, mandatory for all participants in labor relations (Article 114; 115 of the Labor Code).

A person working under an employment contract with a disabled child has the right to take a break from work and receive compensation for this

The same applies to employees with disabled children. The only difference is that they have the right not to wait in line, but to receive leave at their preferred time. Such vacations are also paid according to the standard rule - based on a person’s average income.

Attention! When talking about annual planned holidays, you should clearly understand which year is meant. The working year begins on the day the person was hired for the position, and not on the first of January, like the calendar year.

Planned rest is provided on the basis of an application and a supporting document - a certificate from the ITU. It is necessary to provide it, because after all, we are talking about privileges here - the opportunity to get leave bypassing the main line (Article 262.1 of the Labor Code; Federal Law No. 242-FZ).

Can a parent of a disabled child be fired while on vacation?

Benefits for parents and guardians of disabled children

There is an opinion that the father or mother of a child with disabilities cannot lose their job. This is true if we are talking about the initiative of the employer himself. However, if force majeure circumstances occur and a decision is made to close the company and cease its activities, the entire staff is fired, including those who are forced to raise seriously ill children, even if the employee is on legal vacation or is sick himself.

True, the head of the company is obliged to inform about such a measure in advance by a special letter with notification and an inventory of the investment. The text must clearly state that the company ceases to exist as a result of bankruptcy. After dismissal, such a subordinate must be paid, in addition to salary, bonuses, compensation for vacations, severance pay and average earnings for the time that he will look for a new place.

If the company goes out of business, all payments must be made to the subordinate after dismissal

Important! Often, employers, not wanting to part with money, ask their subordinates to quickly resolve everything - after all, it is better to devote time to a sick child than to waste it on routine - and write a statement of their own free will (Article 77 of the Labor Code), and they will quickly pay them everything. However, it should be remembered that in this case the employee will receive only bonuses and compensation, there is no talk of any additional payments.

How many days are required and how is it paid?

According to Article 262 of the Labor Code of the Russian Federation: parents with disabled children are entitled to 4 days of paid leave per month. They can be used all at once or spread out over the entire month. But, if an employee does not have time to spend them in a month, then on the first day of the next month they expire and new ones appear.

The employer is obliged to release the employee even if the employee with a disabled child comes to the organization in the middle of the month. In any case, the parent of a disabled child has the right to take 4 days of paid leave.

Additional rest is paid in the amount of average earnings. Accounting usually uses the following formula: B = (W/D) * 4. The designations are deciphered as follows:

• B – the amount of payment that the employee will receive;
• Z – all wages for the last year;
• D – the number of days the employee worked over the last year;
• 4 – number of days of leave to care for a disabled child.

If a family is raising more than 1 disabled child, then the number of days off still remains 4. The same as payment for them.

Can an employer reduce pay?

The employer does not have the right to reduce your monetary payment for leave to care for a disabled child. If the boss underestimates the payment, then it is necessary to take evidence of this and go to court.

As evidence, you can provide a certificate of income for the last year and a document showing payment for days off to care for a disabled child.

Financial compensation

Days cannot be converted into a monetary amount, even if the child's parents did not spend any. They also cannot be accumulated. After the month has passed, the additional carer's leave days will be updated.

The influence of experience

Experience does not affect the number of days of paid leave. This is also stated in Article 262 of the Labor Code of the Russian Federation. Parents have the right to receive only 4 days of leave to care for a disabled child.

Transfer

Days will not be transferred to the next month. They burn out at the end of the month, and on the 1st they appear again in the amount of 4 days.

Right to extra days off

In addition to standard days off, employees with disabled children are entitled to four additional days off. And they must also be paid. They are given every month upon a corresponding application from the father or mother of a child with disabilities, after which the head of the company issues an order.

The application is written in the form specified in Order of the Ministry of Labor No. 1055-n.

Order dated December 19, 2014 N 1055n

How to apply?

On December 19, 2014, Order No. 1055n of the Ministry of Labor was issued stating that an application regarding additional days off must be written in the appropriate form. Before this, the form was completely free.

The application must include:

1. Company name;
2. Full name of the boss and his position;
3. Full name of the parent of a disabled child and his position;
4. statement of the essence of the case;
5. date;
6. signature;
7. document attachment.

A similar statement must be written every time before taking a paid day off to care for a disabled child.

Required documents

The following must be attached to the application:

• medical report experts;
• child's birth certificate;
• documents confirming the fact that the child lives with the parent;
• a certificate from the place of work of the 2nd parent, if he works.

Where to apply and how long to wait for an answer?

You must submit your application directly to your supervisor. You usually don't have to wait long for an answer. In most cases, the boss signs the application within the next few hours if everything is in order with the documents.

Additional standards

The law also regulates some features regarding the duration of the working day, namely:

• if a person has to work more than four hours, he is required to take a lunch break;
• the possibility of receiving reduced time - in agreement with the employer, for which they write a corresponding application with a draft of a more convenient work schedule.

As for overtime work and business trips, they are possible only with the official written consent of the employee. The mother or father of a disabled child has the legal right to refuse to participate in them (Article 259 of the Labor Code).

Article of the Labor Code of the Russian Federation 259 “Guarantees for pregnant women and persons with family responsibilities..”

Important! The employer must stipulate in advance that the subordinate has the right to refuse additional work.

Part-time mode

Similar to the above procedure, each additional day off is paid when working part-time.

Example

An employee who has a disabled child works in an institution at 0.25 times the rate. At the same time, the length of the working day in an institution with a five-day working week is eight hours.

Therefore, taking into account his work schedule, he must be provided and paid for additional days off to care for a disabled child for no more than eight hours per month (2 hours × 4 days).

In conclusion, we note that the Russian Ministry of Labor is currently considering a draft of a new Procedure for providing additional days off to care for a disabled child.

Benefits for unemployed people

Even unemployed citizens who have to raise a son or daughter with disabilities have the right to receive assistance from the state, namely:

• social pension;
• one-time benefit;
• monthly payments.

In order to receive them, you must submit an application to the territorial division of the Pension Fund of the Russian Federation. This can be done through a personal visit or through Multifunctional). The main document from the guardian here is a certificate from the ITU, confirming the condition of the little citizen.

Unemployed citizens who have to raise a son or daughter with disabilities have the right to receive assistance from the state by contacting the Pension Fund of Russia

What documents must be submitted along with the application?

The parent, adoptive parent, guardian or trustee must provide the employer with the following documents or copies thereof:

a) a certificate confirming the fact of disability, issued by the bureau of medical and social examination;

b) documents confirming the place of residence (stay or actual residence) of a disabled child;

c) birth (adoption) certificate of a child or a document confirming the establishment of guardianship or trusteeship of a disabled child;

d) the original certificate from the place of work of the other parent, adoptive parent, guardian or trustee stating that at the time of filing the application, additional paid days off in the current calendar month were not used or partially used. Or it may be a certificate from the place of work of the other parent (adoptive parent, guardian, trustee) stating that he did not apply for additional paid days off in the current calendar month. If one of the parents (adoptive parents, guardians, trustees) is an individual entrepreneur, lawyer, notary or other person engaged in private practice, each time he submits an application, he submits documents (or copies thereof) confirming his occupation. Even if one of the parents (adoptive parents, guardians, trustees) is unemployed, he must also submit the relevant documents.

I would like to draw special attention to the fact that a certificate confirming the fact that a child’s disability has been established is provided in accordance with the terms for which the disability is established (once a year, once every 2 years, once every 5 years). The documents specified in paragraphs “b” and “c” are provided to the employer once, and the certificate referred to in paragraph “d” is provided each time an application is submitted. At the same time, there are circumstances in which this certificate is not needed. For example, if there is documentary evidence of the death of the other parent or recognition of him as missing, or a court decision on deprivation (limitation) of his parental rights. Or if there is a document stating that one of the parents is in prison, or on a business trip for more than one calendar month. In short, a certificate is not needed if there is documentary evidence of the reason why the other parent is unable to care for a disabled child.

At the same time, it should be noted that the parent (adoptive parent, guardian, trustee) is responsible for the accuracy of the documents provided by him. He is also obliged to notify the employer of the circumstances (if any) under which the right to provide additional paid days off to care for a disabled child is lost.

Rules for granting additional leave

As for the possibility of additional paid time off for parents with disabled children, this is not enshrined in labor legislation at all. As already mentioned, such an employee has the right to request:

• standard planned twenty-eight-day vacations at any time of the year without waiting in line like all other team members;
• maternity leave;
• leave to care for a son or daughter until they are three years old;
• additional days off.

It is the latter that is most often meant by the common term “additional paid leave” among ordinary people. Moreover, in terms of the principle of providing additional days off, it is closest to it (Article 262 of the Labor Code). In order to receive them, the father or mother writes a corresponding application addressed to the head of the company. Weekends are compensated at standard rates.

Labor Code of the Russian Federation N 197-FZ Article 262

Attention! However, only one guardian has the right to such an indulgence!

In addition, local regulations of large companies also often provide for the possibility of additional leave for parents of children with disabilities. If the CEO makes such a decision, appropriate changes are made to all internal regulations of the company.

When are additional days to care for a disabled child not provided?

In accordance with clause 7 of the Rules for the provision of additional paid days off for caring for disabled children, additional days of rest are not provided to the parent (guardian, trustee):

– during his next annual paid leave; – during the period of leave without pay; – during the period of parental leave until the child reaches the age of three years.

At the same time, the other parent (guardian, trustee) retains the right to receive four additional paid days off.

The legislation does not provide for other grounds for refusal to provide additional days of care for disabled children. From this we conclude that additional days off can be provided while the employee is on a business trip.

In addition, it should be taken into account that the law does not require confirmation of the fact that the employee is using the four additional days off per month allocated to him for the purpose of caring for a disabled child. Therefore, he can use such days at his own discretion (for example, while away).

Paid days off for caring for disabled children, provided but not used in a calendar month by a parent (guardian, trustee) due to his temporary disability, are provided to him in the same calendar month (subject to the end of temporary disability in the specified calendar month and presentation of sick leave). Additional paid days off that are not used in a calendar month are not transferred to another calendar month (clauses 9, 10 of the Rules for the provision of additional paid days off for caring for disabled children).

How to write a statement

The application is written in the first person addressed to the head of the company. The text of the document contains:

• date and place of compilation;
• full name of the company;
• to whom it is addressed - passport information, job title;
• from whom - position, surname, initials;
• title of the document - statement;
• the actual request for days off, indicating the dates;
• reference to the law;
• list of applications;
• signature with transcript.

An example of a sample application for additional paid days off to care for a disabled child

The subordinate must support his request with a number of documents.

What are the rules for providing additional paid days?

Days prescribed under Part 1 of Art. 262 of the Labor Code of the Russian Federation are not provided to a specific person during periods of his being on vacation:

• basically;
• additional;
• for child care up to 3 years old.

If the day off coincided with the period of temporary incapacity for work of the person to whom it was due, the day off can be rescheduled within the same month. To do this, the following conditions must be met:

• the disability must end before the end of the calendar month;
• The sick leave must also be presented to the employer before the end of the month.

Additional days off unused in the billing month are not transferred to other periods.

The right to additional days off begins in the month in which the child is diagnosed with a disability.

The right terminates from the month following the month when the disability was lifted or the child turned 18 years old.

How to apply for additional paid days off to care for a disabled child? The answer to the question is in ConsultantPlus. Get trial access to the system and upgrade to the Ready Solution for free.

Required Documentation

To receive preferential holidays, an employee collects the following documents:

• certificate confirming birth or adoption (court decision);
• conclusion of the ITU Bureau;
• an extract from the house register;
• a certificate from the second guardian's work that he has not yet received such days off and has not requested them from his boss.

Required documentation to receive preferential holidays

Typically, a complete package of papers is collected only once. For subsequent applications, as a rule, a certificate from the ITU is sufficient. Directors most often do not even ask for a certificate from their father or mother that they have not yet taken advantage of this privilege, especially if a trusting relationship has developed with a subordinate. However, such a document should always be prepared by default and provided to the head of the company upon request.

Attention! None of this means that the other caregiver won't be able to get more rest. Weekends - as mentioned, there are four of them - can be divided. For example, a mother writes an application for two days off, and the father requests the remaining two days, at his place of work.

Certificate stating that the person is caring for a disabled child

Summarized working time recording

When determining the average earnings of an employee for whom a summarized recording of working time is established, the average hourly earnings are used. It is calculated by dividing the amount of wages accrued for the pay period by the number of hours actually worked during this period. In this case, the average daily earnings are determined by multiplying the average hourly earnings by the number of working hours to be paid. Wages received for part-time work are not taken into account in this case.

It should be borne in mind that Article 262 of the Labor Code of the Russian Federation establishes the number of days off provided for caring for a disabled child during the month, based on the working hours established for the employee. Thus, if an institution uses summarized recording of working hours and the working day is seven hours, then the time provided for caring for a disabled child and paid from the funds of the Federal Social Insurance Fund of Russia cannot exceed 28 working hours (7 hours × 4 days. ) per month. With an eight-hour working day, no more than 32 hours per month are payable.

When accounting for working hours in aggregate, the provision of additional days off should not exceed the average daily earnings calculated on the basis of the normal working hours established by the labor legislation of the Russian Federation.

Example

The working day of a medical worker in an institution with a disabled child is six hours. In this case, the employee’s additional days off for caring for him are subject to payment in an amount of no more than 24 hours (6 hours × 4 days).

Unpaid holidays

In addition to standard holidays, teachers of children with disabilities have the right to request unpaid leave. True, such a possibility should be spelled out in the collective agreement that the employer is obliged to provide this kind of time off.

This type of vacation has other restrictions:

• it lasts a maximum of fourteen days;
• the employee has no right to ask for compensation for him;
• It is not allowed to transfer unused unpaid vacations to the next year.

At the same time, the employee has the right to choose when it is convenient for him to receive such leave. These two weeks can be added to the standard twenty-eight-day rest, used at other times of the year, at once or in “portions.” This concession applies to all workers, including part-time workers (Resolution of the Plenum of the Supreme Court of the Russian Federation No. 1 of January 28, 2014).

Resolution of the Plenum of the Supreme Court of the Russian Federation dated January 28, 2014 N 1 “On the application of legislation regulating the work of women, persons with family responsibilities and minors”

Additional days off and holidays

One of the parents (guardian, trustee) to care for a disabled child, upon his written application, is provided with four additional paid days off per month (Article 262 of the Labor Code of the Russian Federation). Their payment is made at the expense of the Federal Social Insurance Fund of Russia. These days can be used by one of the parents or divided between them at their discretion. For example, this month the mother takes the day off, and the next the father takes the day off, or during the month the mother takes three days off and the child’s father takes one. If one of the parents does not work, the employed parent has the right to use all four days. To provide benefits, a parent of a disabled child must submit an application and submit a number of documents.

After considering the employee’s application and the attached documents, the employer needs to issue an order to provide additional days of rest.

Additional days off not used in the current calendar month are not carried over to the next month and are not compensated with money. If there are two or more disabled children in a family, the number of days off does not increase.

A collective agreement for parents raising disabled children may establish annual additional leaves without pay at a time convenient for them for up to 14 calendar days (Article 263 of the Labor Code of the Russian Federation). The specified leave, upon the written application of the employee, can be added to the annual paid leave or used separately. Transferring vacation to the next working year is not allowed.

Important!

Regional branches of the Federal Social Insurance Fund of Russia often refuse to pay additional days off to part-time workers, citing the fact that they have already received the payment at their main place of work. However, the law says that part-time workers in such a situation have the right to enjoy all the guarantees provided for by labor legislation (part two of Article 287 of the Labor Code of the Russian Federation).

Therefore, four additional days off per month should be provided to a part-time worker who cares for a disabled child (Article 262 of the Labor Code of the Russian Federation). If a company violates this rule, it faces a fine of 30,000 to 50,000 rubles or suspension of activities for up to 90 days (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

How to Get More Compensable Time Off

In order to receive additional days off, the following system of rules is provided:

Step 1. The citizen determines on which days he needs to be free from work in order to devote this time to caring for a person with disabilities.

Step 2. Negotiations with the employer, verbal agreement on dates.

Step 3. Collection of necessary documentation.

Step 4. Writing an application.

Step 5. The head of the company endorses the application and issues an order in form T-6 for review against signature.

Despite the fact that time off should be provided upon first request and the presence of all required papers, for reasons of business ethics it is better to coordinate your plans with the directorate in advance so as not to slow down the production process and explain which day is desired and why. This will serve as an additional advantage in establishing trust between the boss and subordinate.

“Code of the Russian Federation on Administrative Offenses” dated December 30, 2001 N 195-FZ (as amended on March 18, 2019) Code of Administrative Offenses of the Russian Federation Article 5.27

Attention! The employer does not have the right to refuse if the subordinate has provided a complete package of papers. For tyranny and unreasonable refusal, the company can receive a fine of up to fifty thousand rubles, or even suspension of activities for three months (Article 5.27 of the Administrative Code).

Video - Four days of caring for a disabled child

Payment procedure for holidays

Currently, the Explanations of the Ministry of Labor of Russia and the Federal Social Insurance Fund of Russia dated April 4, 2000 No. 3, No. 02-18/05-2256 “On the procedure for providing and paying additional days off to one of the working parents (guardian, trustee) for child care” are in force - disabled people" (hereinafter referred to as the Explanations). They were approved by Resolution of the Ministry of Labor of Russia and the Federal Social Insurance Fund of Russia dated April 4, 2000 No. 26, No. 34. They, in particular, say that if there is more than one disabled child in a family, the number of additional paid days off per month does not increase (p 8 Explanations). That is, there will be no more payment for additional days off to care for disabled children in this case.

Since January 1, 2010, the costs of paying for such days off are financed by interbudgetary transfers from the federal budget, provided in accordance with the established procedure to the budget of the Social Insurance Fund of Russia.

Each additional day off for a parent (guardian, trustee) to care for disabled children and people with disabilities from childhood until they reach the age of 18 is paid in the amount of average earnings. The amounts are paid to employees at the expense of the Russian Social Insurance Fund. This is stated in paragraph 10 of the Explanations, as well as in the letter of the FSS of Russia dated May 5, 2010 No. 02-02-01/08-2082.

The average daily wage to pay for each additional day off for a working parent is calculated in accordance with Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. According to paragraph 3 of Regulation No. 922, the calculation of the average salary of an employee, regardless of his work mode, is based on the actual salary accrued to him for the 12 months preceding the date of payment.

To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments. In this case, the time, as well as the amounts accrued during this time, is excluded from the calculation period when the employee received temporary disability benefits, he was provided with additional paid days off to care for disabled children and people with disabilities since childhood, etc. (clause 5 of Regulation No. 922 ).

Average daily earnings to pay for four additional days off are calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations taken into account in accordance with clause 15 of the Regulations, by the number of days actually worked during this period (clause 9 of the Regulations No. 922).

How do they pay?

According to current regulations (Federal Law No. 213-FZ, Article 17), additional free days are paid by the Social Insurance Fund based on the average income of the applicant.

For example, an application was received for additional days off from the cleaning manager Nikolaeva. Her average earnings per shift is one thousand rubles. Accordingly, she is owed 4 thousand rubles for the four requested days.

The same rule applies to part-time workers, however, here the Social Insurance Fund often does not want to pay for the requested days, citing the fact that part-time workers have already been compensated for them at their main place. Such a refusal is illegal - benefits apply to all places where the parent of a son or daughter with disabilities works, and not just to basic ones (Article 287 of the Labor Code). So if this is the answer from the employer, it is worth referring to the norm of the Labor Code and demanding all due compensation.

According to current regulations (Federal Law No. 213-FZ, Article 17), additional free days are paid for by the Social Insurance Fund

How to deal with personal income tax

Speaking about compensation, we cannot ignore the topic of withholding personal income tax from them. The question of whether personal income tax should be withheld from parents when calculating compensation for additional days off remains one of the most frequently asked questions - because there is no consensus on this matter even among lawyers.

Many experts are inclined to answer - yes, it is necessary to deduct tax. And that's why. The Social Security Fund pays for the requested time off. There is an exhaustive list of financial income from which personal income tax cannot be deducted; it is established by the norms of Art. 217 of the Tax Code of the Russian Federation. That is, we are talking about government compensation, benefits, and other payments required by law. Their list is contained in Federal Law No. 81-FZ. There is nothing said there about additional days off for fathers and mothers of children with disabilities. Consequently, this privilege does not apply to them and it is necessary to deduct personal income tax. The Ministry of Finance of the Russian Federation took exactly the same position (Letter No. 03-04-05-01/407; Letter No. 03-04-06-01/184, Letter No. 03-04-06-01/117; Letter No. 03- 04-06-01/47, published in 2007).

However, there are other points of view on this issue, which also have significant justifications. Many accountants are confident that there is no need to calculate personal income tax on such compensation, because this benefit, by its original nature, cannot be considered a reward for work performed or a material benefit. This is precisely compensation from the state for those people who are forced to raise disabled children and waste days on this when they could work and receive an appropriate income. After all, it is not subject to dispute that raising a son or daughter with disabilities, rehabilitation measures, and caring for them require much more time than ordinary children and this cannot be done on a standard weekend. Since this is compensation, according to the same Article 217 of the Tax Code, personal income tax may not be deducted from it.

Thus, everything here initially depends on the financial policy of the company and on the position that businessmen adhere to regarding this issue.

Certificate issued to a disabled child

Distribution and transfer of additional days off

When giving an employee additional days off, consider the following features.

At the same time, two parents cannot use four days of additional days off within one calendar month. But they can be distributed. For example, the first two days of the month are taken by the child’s mother, and the second by the father. This is possible if both parents are employed (have an employment relationship with the employer). Or one parent uses all four days. At the same time, he can take either four days in a row or use them separately (for example, one day a week).

Additional days off to care for a disabled child are not provided when the employee is:

• on annual leave;

• on leave without pay;

• on parental leave for up to three years.

In this case, during this period, the second working parent can use all four days (clause 7 of the Rules approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048).

Let’s say that the additional days off given to an employee occurred during the period of his illness (if he has a sick leave certificate), proceed as follows. If the employee recovered in the same month, transfer the vacation days at his request and issue a new order. If the employee recovered in another month, then additional days off from the previous month are not carried over. However, current legislation does not provide for monetary compensation for unused additional days off.

This follows from Part 1 of Article 262 of the Labor Code of the Russian Federation and paragraphs 6, 7 and 9 of the Rules approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048.

An example of how to transfer an additional paid day off

On July 8, 2021, the cashier of the organization A.V. Dezhneva was given an additional day off to care for a disabled child under the age of 18. However, from July 7 to July 11, 2016 inclusive, Dezhneva was ill.

The employee wrote a request to postpone an additional day off.

The head of the organization signed an order to postpone the additional paid day off.

Possibility of early retirement

The state also provides for the opportunity for educators of disabled children to retire from working life early. Moreover, the time that a person spent caring for a disabled person is counted towards the insurance period based on the application. The rule is: 1.8 pension units per year.

It is important to remember that the citizen himself is obliged to think about this possibility and whether he needs such inclusion in the insurance record. He must submit the corresponding application independently - during a personal visit to the Pension Fund or by means of a general power of attorney. If care for a disabled child is terminated due to some factors, a statement about this must be submitted immediately, otherwise the Pension Fund of Russia will still reveal this during an audit and oblige the citizen to return the funds allocated to him.

So, it turns out that citizens with disabled children actually have exactly the same opportunities as ordinary employees. Privileges include extraordinary receipt of twenty-eight days of leave, unpaid vacations and paid additional non-working days. The legislation of the Russian Federation does not provide for a special second paid vacation.

Parents of disabled children explained the procedure for obtaining additional leave

To receive additional paid days off, a parent must provide the employer with a certificate from the medical and social examination bureau confirming the child’s disability, documents about the place of residence of the disabled child, his birth certificate, as well as a certificate from the other parent’s place of work. If one of the parents does not work, then his working spouse must provide the employer with documents confirming this fact (for example, a certificate from the employment center declaring the citizen unemployed).

The Social Insurance Fund has looked into cases where parents of disabled children encounter difficulties in getting additional days off.

Question. I am the mother of a disabled child and want to take four extra days off to care for him. The employer requires me to provide a certificate from the place of work of the child’s father. My husband and I are divorced (there is evidence), he does not participate in raising and caring for the child, we do not communicate, so I do not know his place of work. How should I act in this situation?​

— According to the rules for providing additional paid days off for caring for disabled children, when applying for additional days off, the parent provides a certificate from the place of work of the other parent (guardian, trustee) stating that at the time of application there are additional paid days off in the same calendar month they were not used or used partially, or that this parent (guardian, trustee) did not receive an application to provide him with additional paid days off in the same calendar month.

Such a certificate is not required in cases where it is documented that the other parent has died, been declared missing, deprived or limited in parental rights, is in prison, is on a business trip for more than one calendar month, or under other circumstances indicating the impossibility parent to care for a disabled child. If the marriage between the child’s parents is dissolved, and the mother does not have information about the child’s father or the opportunity to contact him, then the employer must be informed about this. In the application for additional leave, you must indicate circumstances indicating that the child’s father does not care for him and evades his upbringing. A copy of the divorce certificate must be attached to the application. In this case, the parent is responsible for the accuracy of the information provided, on the basis of which additional paid days off are provided to care for a disabled child.

Question. I live with my 16-year-old disabled son in a private house. To receive additional days off, you need a document confirming your place of residence. We currently do not have a management company. What to do?

— A document on the place of residence (stay) of a disabled child, if there is no change in the child’s place of residence, the employee must submit only once.

As a document with information about the place of residence, you can provide a child’s passport with a mark of registration at the place of residence, and for children under 14 years of age - a certificate of registration at the place of residence.

The Social Insurance Fund reminded that disabled children are entitled to technical means of rehabilitation (TSR). You can find out about them using SotsPIN (social personal information navigator for disabled children). The goal of the “Social PIN” project is to provide preliminary notification to representatives of disabled children about the right to be provided with technical means of rehabilitation. As part of the project, each disabled child is assigned a curator who develops an individual plan for providing TSD and NEP. The FSS has been implementing this project since 2021, and since 2021 it has been working in all regions of the country and helps improve the exchange of information between families with disabled children and the Foundation. At the beginning of the year, parents and legal representatives of disabled children are notified of what technical means of rehabilitation (TSR) their child should be provided with this year. It is reported what types of TSR are required until the end of the year, where and how to obtain them, as well as the addresses and telephone numbers of the regional office and the responsible employee of the Fund. At the choice of parents or legal representatives of children with disabilities, information can be provided by email, letter by mail, SMS or by telephone (home or mobile). Another option is through the parent’s personal account on the gosuslugi.ru portal. For example, if there is information that in May a child is entitled to orthopedic shoes, and a little later a wheelchair, the parent can decide when it is more convenient to receive one or another product, come for each, or get everything at once a little later. The notification will also indicate the dates for receiving rehabilitation funds. You can also choose the method of receipt - for example, order a wheelchair from the Foundation and pick it up at a convenient pick-up point, or buy the product yourself and receive compensation.