Payment of sick leave after dismissal of an employee

A certificate of incapacity for work opened to a dismissed employee within 30 days from the date of termination of the employment contract must be paid by the employer. The employer's obligation is fulfilled when staffing is reduced. Sick leave certificates for employees who are not employed by another employer are accepted for payment. The fact that there is no hiring is confirmed by the work book of the laid-off employee. The period of incapacity for work is not paid by the employer if the person receives benefits from the employment center. In this article we will discuss sick leave after dismissal due to staff reduction in 2021.

Sick leave after dismissal due to staff reduction: how is payment made?

The employer pays for the certificate of incapacity for work issued in connection with the illness of the employee himself. Sick leave issued when family members of a redundant employee fall ill is not subject to payment. An employee has the right to sickness benefit in the amount of 60% of average earnings, regardless of his or her total length of service.

When calculating the amount, the procedure corresponds to the conditions for paying sick leave to employees of the enterprise. To calculate benefits, the earnings received by employees in the previous 2 years are used. If the person’s total length of service is less than 6 months, payment is made based on the minimum wage.

Payment of sick leave after layoffs from other sources

The Social Insurance Fund is included in the company’s relationship with a former employee if the company is unable to pay money for social obligations. When an organization is liquidated, its functions regarding compensation for temporary disability are transferred to the FSS.

A citizen registered with the Central Employment Service receives unemployment benefits instead of paying sick leave. The ballot must be given directly to the Central Election Commission, and only if you fail to appear for the scheduled mark.

Deadlines for presentation and payment of certificates of incapacity for work

When receiving payment, the employee and employer must comply with the documentation deadlines.

Condition	Fixed time
The onset of a disease confirmed by sick leave	The opening date must not be later than 30 days after the day of reduction
Deadline for submitting sick leave	No later than 6 months from the date of dismissal
Benefit payment period	Within 10 days from the date of presentation of the document
Payment deadline when applying for payment to the Social Insurance Fund	Within 10 days from the date of submission of the application and sick leave
Deadline for receiving accrued benefits	3 years from the date of accrual

Violation of the deadlines for document flow entails the refusal of the Social Insurance Fund to recognize the legality of the payment of benefits.

What the law says

According to the Labor Code of the Russian Federation, an enterprise represented by an employer is obliged to notify an employee of dismissal due to reduction 60 days in advance. If there are vacancies, then offer them to choose from. All this time, the employee continues to perform his duties and enjoy all rights, labor guarantees, including sick leave.

If the employee received sick leave at the time of layoff , then it is considered the basis for the continuation of the employment contract. It will be legal until the employee becomes able to work. The order with the date of his dismissal will be moved to the last day of his sick leave.

This is important to know: How to fill out sick leave from the minimum wage in 2021: sample filling

Another option is if an employee is dismissed due to staff reduction while he is on sick leave. According to the law, payment of disability to a former employee after payment in connection with the reduction is carried out in accordance with the general rules.

If his incapacity for work occurred from the day he ended his work for a calendar month (30 days), then the employer is obliged to accrue and pay money according to the attached document in the form of a medical bulletin.

Withholding personal income tax and paying contributions from accrued benefits

The employer has the obligation to withhold and transfer personal income tax to the budget from the amounts of accrued payments. Benefits paid in connection with illness are not considered non-taxable payments and are subject to taxation. When withholding tax, standard and other deductions are not applied due to their expiration on the day of termination of the employment contract.

Insurance premiums due for accrual from payments to employees are not accrued on the certificate of incapacity for work of a dismissed employee. The procedure applies to the entire document, regardless of the source of payment.

Documentation of payment for employee illness after layoff

In connection with a person’s illness or injury, a medical institution provides a standard form of sick leave. A document issued to a person without a specific place of employment does not contain the name of the enterprise. When paying for the period of illness of a dismissed person, the employer independently enters the name of the enterprise on the list of incapacity for work. Benefits are paid subject to certain conditions being met. Read also the article: → “When sick leave is not paid. 2 examples”

Condition	Explanations
A document base	Certificate of incapacity for work opened by a medical institution within 30 days after layoff
Additional documents	Statement from the employee, a copy of the work record book indicating that the employee was not hired during the period of incapacity for work
Duration and end date of sick leave	The expiration date of incapacity for work is not taken into account
Sick person	An employee of an enterprise dismissed due to layoffs
The need for prior notice to the employer	Absent

Contacting the employer within a period exceeding 6 months leads to refusal of payment. The period can be restored if there are special circumstances. Valid reasons include missing a deadline due to insurmountable natural circumstances, moving to another area, illness lasting more than six months, or other reasons. The restoration of the period is carried out in court.

Registration of a certificate of temporary incapacity for work

In accordance with Order No. 514 dated August 1, 2007, the procedure for issuing certificates of incapacity for work is established. Section 9 of this Procedure provides instructions on the procedure for preparing the front side, which confirms the fact of being under treatment. It must be completed by medical professionals.

The reverse side must be completed by the responsible persons of the enterprise. When filling out a sick leave issued after dismissal due to layoff and subsequent illness of an employee, in the “Special notes” column you should indicate detailed information about the dismissal: date, reason, number of the administrative document. The remaining columns must be filled out in the generally established order.

A very important point concerns the situation when an employee has an employment relationship with several employers. In this case, the law prescribes the calculation of benefits for each place of work separately.

Payment of maternity benefits

The Labor Code of the Russian Federation prohibits layoffs of women during pregnancy. The grounds for terminating an employment contract with a pregnant employee are:

Liquidation of an enterprise or termination of the activities of an individual entrepreneur.
The employee’s own desire, for example, in connection with her husband’s transfer to service or work in another locality.
Dismissal of an employee when a temporarily absent employee is hired for a position. When a permanent employee starts work, the employer must present vacant positions to the temporarily hired person who is pregnant. If the employee refuses, he is dismissed due to the termination of the contract.

After dismissal, the employee has the right to register with the employment center. When receiving sick leave for pregnancy and childbirth, payments from the employment center are terminated and resumed after the end of the period.

Payments of maternity benefits to employees during liquidation are made by the social insurance fund. Unlike other grounds for dismissal, the employee will receive benefits based on income. Average earnings are calculated based on the income received by the employee over the previous 2 years. The right to sick pay is available for 12 months from the date of registration with the employment center and recognition as unemployed.

Grounds for dismissal	Payment of maternity benefits
Liquidation of an enterprise or termination of the activities of an individual entrepreneur	Payment is made by social insurance authorities
Personal initiative of the employee	Payment is not made, except in cases of opening a certificate for maternity leave within 30 days from the date of dismissal
Dismissal under the terms of a fixed-term contract due to the departure of a permanent employee	Similar to voluntary dismissal

Conditions for paying sick leave

Federal Law No. 255-F3 of December 29, 2006 regulates the procedure and conditions for making payments in connection with temporary disability of insured employees, including in connection with pregnancy and childbirth. Article five of this law specifies the employer’s obligation to provide payments under a temporary disability document when an illness or injury occurs within 30 days after dismissal. At the same time, you need to know that the appropriate payments must be made, regardless of the reasons for termination of the employment contract and the duration of the employee’s illness.

Notice and reduction during the period of incapacity for work

If an employee falls ill at the time of the planned notice of layoff, a corresponding valuable letter with an enclosed inventory is sent by mail. The signature put by the person on the delivery notice indicates receipt of information about the upcoming staff reduction.

The occurrence of an illness or injury may prevent dismissal on the day about which the employee was notified 2 months in advance. An employee cannot be fired on the day he is absent from work due to illness, which requires postponing the date of termination of the contract. Sick leave may be opened due to a child becoming ill. Payment for sick leave opened before the day of layoff is made in full according to the total length of service.

Positive sides.

The advantage of reductions for the employee is benefits. The severance pay is paid in full by the employer if the contract was terminated due to the layoff of one employee or the entire staff. Typically, the benefit does not exceed the average monthly salary and is maintained for the period of employment. Compensation is not awarded to conscripts, and for seasonal workers, payment is provided in the amount of two weeks' average salary.

Required documentation for applying for sick pay for layoff:

photocopy of document (passport, ID);
statement;
a copy of the work book;
an electronic certificate of incapacity for work or its paper version filled out without errors.

If the employee was not employed by the employment service, by their decision, earnings may be fixed in the 4th, 5th and 6th months after the layoff. The calculation of average earnings is carried out by the Decree of the Government of the Russian Federation.

To calculate benefits, use the standard calculation procedure. The scheme consists of average static earnings for the last two years and is multiplied by the number of sick days:

1. The employee went on sick leave until staff reduction. In this case, the percentage depends entirely on the length of service:

8 years or more – 100%;
From 5 years to 8 – 80%;
Less than a year to 5 years – 60%

2. If an employee falls ill after actual dismissal, the amount is equal to 60% of the average salary.

3. Withholding 13% tax on sick leave benefits based on illness, not pregnancy.

Payment for the employee's sick leave must be received 10 days in advance from the date of issue of the layoff notice.

Payment for disability occurring after liquidation

An employee dismissed due to the liquidation of an enterprise has the right to payment for the period of incapacity from the Social Insurance Fund. During liquidation, all employees are subject to dismissal, including pregnant employees and persons with children under 3 years of age. The FSS makes the payment to the person’s account or sends the required amount by postal order to the applicant’s registered address. To receive payment, the person provides:

A copy of your identification document.
A certificate of incapacity for work issued within a month from the date of liquidation.
A copy of the work book with a record of liquidation, confirming the lack of employment.
Certificates of income for the previous 2 years. An employee who has not received a certificate of income from the enterprise’s accounting department attaches an application asking the Social Insurance Fund to send a request to the Pension Fund of the Russian Federation about the amounts received by the person.
An application addressed to the head of the FSS department with a request for payment of benefits.

An employee has the right to receive sickness benefits even in the event of a difficult financial situation of an enterprise that is in the process of bankruptcy. An employee dismissed due to the liquidation of a bankrupt enterprise that was not removed from the register due to the end of the procedure receives payments through the Social Insurance Fund. To receive the required amount, a certificate issued by the bankruptcy trustee and a copy of the court decision on the initiation of bankruptcy proceedings for the enterprise are required.

After the layoff, severance pay and sick leave will be paid at the same time

Only in this case is it possible to pay benefits. Sample application for payment Despite the fact that a sample application is not a mandatory document for submission, there are cases when it is still necessary to write it. For example, if the company is liquidated and you need to contact the insurance company. The sample application consists of:

detailed information about the applicant;
number and date of sick leave;
a specific request for disability benefits;
details where to transfer money;
list of applications;
mandatory reference to the Federal Law;
at the end of the application - date and signature.

Who provides benefits Most of the sick leave payments are made by the social insurance fund.

Form for dismissal order due to staff reduction Payments Payments in connection with temporary disability of an employee and their conditions are regulated by law. According to it, the employer is obliged to pay sick leave funds if the employee’s illness or injury occurs within thirty days after the date of dismissal.

That is, if there was a reduction in the organization and a sick employee fell under it, the management is obliged to pay him financially in full until the moment of dismissal due to his incapacity. After dismissal due to redundancy, the former employee also receives severance pay.

It is worth noting that its payment does not provide grounds for refusal to accept sick leave and the payment due on it.

Sick leave pay after dismissal due to redundancy

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees.

This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.

NKT USSR 04/30/1930 No. 169). But sometimes these 11 months are not so spent.

Registration of sick leave after dismissal due to staff reduction

You cannot refuse sick leave benefits due to the lack of funds in the company’s account. The employer, in this case, must contact the Social Insurance Fund.

Attention

Within two weeks, the required amount will be transferred to the company’s account. Deadline for granting sick leave for payment According to clause 1 of Art.

Federal Law N 255-FZ, the employee retains the right to receive benefits due to disability for six months after recovery. The employer does not have the right to refuse payment for sick leave due to prolonged failure to submit documents for payment, if the corresponding request occurred within the specified six-month period.

Form of sick leave form and payment during staff reduction is carried out in accordance with the Labor Code of the Russian Federation. To make payment, you must make sure that the form of the supporting document corresponds to the established one.

A sick leave certificate in the hands of an employee and drawn up in accordance with all the rules can be handed over for payment to the former employer within 6 months from the date of its closure.

Another fact In accordance with Russian legislation, when reorganizing an enterprise and reducing staff, the employer must, if possible, offer the employee a transfer to another permanent job or relocation.

Payment for sick leave when an employee is laid off during illness is made in the usual manner. The employee submits sick leave to the employer. The necessary data of the insured person is entered into it and the form must be submitted to the Social Insurance Fund within 10 days (see the list of documents for sick leave compensation at the Social Insurance Fund here).

The amount of the benefit is not affected by the fact that the person who has been laid off has received payment. In this case, the benefit is calculated based on 60% of his average earnings (Part 2 of Article 7 of the Law of December 29, 2006 N 255-FZ).

By the way, paying a laid-off employee severance pay and average earnings for the period of employment does not cancel the former employer’s obligation to also pay him sick leave if the former employee fell ill during the above 30 days.

If the name of the organization is not indicated on the sick leave Since at the time of incapacity for work your former employee is unemployed and therefore it is you who he turns to for sick leave after a reduction in staff, it is quite possible that he will provide you with a sick leave certificate that will not indicate the name of your organization. In such a situation, you can enter the name of your organization with a black pen - fountain, gel or capillary (clause 65 of the Procedure, approved by Order of the Ministry of Health and Social Development dated June 29, 2011 N 624n).

In this case, the amount of disability benefits is calculated based on the average salary that the employee received in the previous two years preceding the date of injury or illness. Sick leave is paid by the employer after dismissal due to reduction, even when all the amounts due for the reduction of the employee have already been transferred to him, namely:

average monthly salary for two months (paid for the period of searching for a new job as compensation);
wages for actual time worked until dismissal;
compensation for unspent vacation days.

Dismissed employees should take into account that this payment does not occur at the initiative of the employer. Therefore, in order to receive disability benefits, you must provide a sick leave certificate and register it.

if an employee falls ill after termination of an employment contract, the benefit is equal to 60% of the average salary for the last two years that preceded this insured event (the amount of the benefit must also be equal to, but not less than, the minimum wage in the employee’s region);
those who apply to the employment center after dismissal are paid an amount equal to the amount of unemployment benefits;
Pregnant women are expected to receive maternity benefits, but they can refuse it in favor of child care benefits from the moment of birth, and not at the end of the sick leave certificate received for pregnancy and childbirth, and the amount of payment in this case is more impressive.

Maternity benefits Terminating an employment contract with pregnant employees is prohibited by law, and therefore sick leave issued during this period excludes this possibility for the employer.

Since a properly carried out layoff procedure always requires special scrupulousness, many employers have a reasonable question: how is sick leave paid during layoffs? Of course, if an employee becomes ill in the last days before layoff, dismissal must be postponed until recovery. Another option is when the employee’s illness occurred after termination of employment and receipt of severance pay.

Conditions for payment of sick leave according to the Federal Law of December 29.

2006 No. 255-F3 regulates the procedure and conditions for making payments in connection with temporary disability of insured employees, including in connection with pregnancy and childbirth.

Article five of this law specifies the employer’s obligation to provide payments under a temporary disability document when an illness or injury occurs within 30 days after dismissal.

Source: https://advokat-na-donu.ru/posle-sokrashheniya-oplatyat-vyhodnoe-posobie-i-bolnichnyj-odnovremenno/

Sick leave issued when laying off civil servants

Persons recognized as civil servants have similar rights to other employees. When an illness occurs, the organization pays benefits:

According to a sheet opened within 30 days from the date of reduction at the rate of 60% of average earnings.
For sick leave, which begins before the day of layoff or falls on the last day of employment, in the amount of average earnings depending on length of service.
If the length of service is less than 6 months - based on the minimum wage.

A special procedure is provided for persons who are contract employees in the RF Ministry of Defense or the Ministry of Internal Affairs. Employees are not subject to the terms of the Labor Code of the Russian Federation or payments from the Social Insurance Fund. Payment for the period of incapacity for work is carried out according to departmental legislative acts. After layoffs, payment for sick leave is not carried out. Also, be sure to check out the example of filling out a sick leave form after layoff.

Summary

Who will pay for sick leave after being laid off while being unemployed?
Sick leave when registering disability
Sick leave for injury
Sick leave after layoff
Payment of sick leaves after layoffs
Payment of sick leave upon dismissal

Questions

1. Who will pay for sick leave after being laid off while being unemployed?

1.1. Contact social protection.

2. I am interested in how payment is made in case of layoffs if sick leave was issued in the second month of the layoff period. The accountant said that with the payment of sick leave there should also be a benefit. Sick leave payment came in the amount of 60%. Should there be a payment this month? Thank you.

2.1. According to Article 180 of the Labor Code of the Russian Federation, the employer is obliged to notify you of dismissal 2 months in advance, during which you have the right to receive a salary, and then receive severance pay for at least 2 months (first for the first, and if you do not get a job, then for the second , and if you join the stock exchange within 2 weeks after dismissal, then in exceptional cases - for the third), based on average earnings (Article 178 of the Labor Code of the Russian Federation). Well, don’t forget compensation for unused vacations (Article 127 of the Labor Code of the Russian Federation).

According to Part 2 of Article 7 of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, temporary disability benefits for loss of ability to work due to illness or injury are paid to insured persons in the amount of 60 percent average earnings in the event of illness or injury occurring within 30 calendar days after termination of work under an employment contract, official or other activity, during which they are subject to compulsory social insurance in case of temporary disability and in connection with maternity.

2.2. There must be a payment. If the accountant said... Art. 178 of the Labor Code of the Russian Federation states: Upon termination of an employment contract due to the liquidation of an organization (clause 1 of part one of Article 81 of this Code) or a reduction in the number or staff of the organization’s employees (clause 2 of part one of Article 81 of this Code), the dismissed employee is paid severance pay in the amount of the average monthly earnings, and also retains his average monthly earnings for the period of employment, but not more than two months from the date of dismissal (including severance pay).

2.3. Hello. Payment of sick leave and payment of benefits are in no way related to each other. Severance pay ST. 178 of the Labor Code of the Russian Federation, as well as other payments, must be transferred to you on your last working day. The same time is set for the transfer of the work book. Sick leave will be paid separately.

2.4. Regardless of the presence or absence of a period of incapacity for work, money must be paid for the second month if you do not get a job. This requirement follows from the provisions of Article 178 of the Labor Code of the Russian Federation. Therefore, the accountant answered you correctly. All that remains is to find out why the money was not paid and, if necessary, this issue can be resolved, including in court, if necessary.

3. How to pay for sick leave when an employee is laid off due to the liquidation of an enterprise, if at the same time he joined the employment center and receives a retained salary for the period of employment.

3.1. Good day! An ill employee who is subject to layoff has the right to receive compensation for sick leave and severance pay.

3.2. 30 days have not passed since the dismissal

Your employer pays you sick leave in the amount of 60%; if it passes, they will not pay you. Good luck and success to you!

3.3. Good afternoon. Reduction and liquidation are different things and the procedure for paying sick leave is different. If an employee provides sick leave to the employer, he must recalculate and pay him sick leave at the expense of the Social Insurance Fund, this is for the first month after dismissal. After dismissal, sick leave is payable if the employee becomes ill within 30 days after dismissal.

3.4. Temporary disability benefits are paid to insured persons upon the occurrence of the cases specified in Part 1 of this article, during the period of work under an employment contract, performance of official or other activities, during which they are subject to compulsory social insurance in case of temporary disability and in connection with maternity, and also in cases where the illness or injury occurred within 30 calendar days from the date of termination of the specified work or activity or in the period from the date of conclusion of the employment contract until the day of its cancellation (Part 2 of Article 5 No. 255-FZ).

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3.5. Hello, For a month after dismissal, sick leave is paid by the former employer, or (if the employer has already been liquidated) by the Social Insurance Fund itself.

4. Can an employee be dismissed due to staff reduction during liquidation due to the bankruptcy of an enterprise, during the period of open sick leave, but the sick leave was opened after notification of the reduction.

4.1. ☼ Hello, In this situation, the employer must wait for you to return to work from sick leave and only then fire you, if you have a regular layoff, if liquidation, then no one will wait until you are treated, if the organization is excluded from the register of legal entities in tax office

I wish you good luck and all the best!

4.2. Maybe, but sick leave is provided for payment. You need to contact the person who is liquidating the company.

4.3. During the liquidation of an organization, subject to the procedure for notification of layoffs, dismissal can also be carried out while the employee is on sick leave.

4.4. Hello. You must be notified of your upcoming bankruptcy dismissal. In bankruptcy, you cannot be fired until you complete your sick leave. There are no such restrictions during liquidation.

5. The laid-off employee contacted the employment center for a certificate. At the same time, I registered on time. Then he didn’t show up for the check-in date and presented a sick leave certificate. The sick leave is still open at the moment. Did the employment center issue the certificate correctly?

5.1. You can appeal the illegal actions of the employment center to the prosecutor's office in accordance with the Law on the Prosecutor's Office, and also file a claim in court.

5.2. ☼ Hello, Depending on what kind of certificate you were given, the fact that you are registered with the employment center, such a certificate was issued quite legally

I wish you good luck and all the best!

6. Which day will be considered the day of dismissal in case of staff reduction with sick leave, if the date of dismissal is December 29, the sick leave ends on January 9. On January 10, a dismissal order is issued and paid as a working day. Although, as of January 1, the unit was removed from the staffing table.

6.1. Good day, Natalia! The employer extended the last working day for sick leave. Therefore, he acted correctly towards the employee, and January 10 will be considered the day of dismissal, the employee will receive a salary, pay and quit.

7. My name is Alena. I have been working in the organization for 2.5 years and am now in a position. Now we are making layoffs, and in my case I was offered to write a letter of resignation after paying my sick leave. The organization is not liquidated after. I would like to know what is the right thing to do without losing good child care benefits? Can I switch to another organization? And do I understand correctly that the Social Security Fund will be accrued for 2 years, regardless of which organization I am in? Thank you.

7.1. Women, upon their application and on the basis of a certificate of incapacity for work issued in accordance with the established procedure, are granted maternity leave of 70 (in the case of multiple pregnancies - 84) calendar days before childbirth and 70 (in the case of complicated childbirth - 86, for the birth of two or more children - 110) calendar days after childbirth with payment of state social insurance benefits in the amount established by federal laws. Termination of an employment contract at the initiative of an employer with a pregnant woman is not allowed, except in cases of liquidation of the organization or termination of activities by an individual entrepreneur.

8. In the first month after my dismissal due to staff reduction, I fell ill and was paid sick leave in the amount of 60% without withholding income tax. Two months later, when paying severance pay for the third month, the amount of income for sick leave was withheld. Is this provocative?

8.1. Hello! Yes, that's legal. Temporary disability benefits are excluded from the list of tax-free state benefits established by current legislation (clause 1 of Article 217 of the Tax Code of the Russian Federation).

Peculiarities of document flow for individual entrepreneurs

An individual entrepreneur, as an employer, has the right not to comply with notice periods and payment procedures when laying off workers. The requirements of the Labor Code of the Russian Federation are established only for legal entities. The entrepreneur independently determines the notice period and the possibility of paying severance pay. Conditions for different types of contracts can be included in labor or collective agreements or approved by orders.

A certificate of incapacity for work for an employee, opened within 30 days after the dismissal of an individual entrepreneur, is paid in accordance with the established procedure. Similarly to legal entities, the employee is required to provide sick leave, a work book and an application.

Payment nuances

When he recovers, he returns to his workplace after finishing his sick leave and already writes a letter of resignation from work. But no one can automatically fire him while he is on legal sick leave. They will wait for him until he recovers, even if the dismissal date has already arrived.

The sick leave certificate itself, if properly completed, can be submitted to the employer within six months. The employee brings the sheet to the employer, and he is obliged to submit the necessary data to the Social Insurance Fund 10 days in advance. The very fact of job loss does not in any way affect the final amount of payment, since it is determined based only on the insurance period and the average daily wage of the employee.

FZ-255 plays in favor of the laid-off employee. Payment is due if the illness overtakes the person within 30 days - the period established by law. The amount largely depends on the income level of the patient. The average daily income for the last two years is taken into account. However, you need to know that the amount of compensation will be only 60%, even if taking into account the length of service the full amount is due. Moreover, income tax will be withheld from the payment amount.

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