Hello, in this article we will try to answer the question “If an employee is on long-term sick leave, should he pay an advance or not?” You can also consult with lawyers online for free directly on the website.
In addition, the general director approves staff, issues orders, etc. There are similar rules in the legislation on LLCs.
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When sick leave is not paid + 2 examples
The overpayment for salary is essentially part of the payment for sick leave, which the employee brought on February 25, 2016. For sick leave, personal income tax is withheld on the day of payment from the cash register.
Those. It turns out that on January 15, we had to withhold personal income tax (in the amount of 1,170 rubles) from the advance payment (8,241 rubles), which later became part of the sick leave.
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?
Should personal income tax be calculated and transferred from the salary on the day of accrual (01/31/2016)?
The existence of any acts in the organization that establish the payment of wages to employees only once a month.
The better the exchange of information between services is organized and the higher the degree of automation of accounting, the sooner wages can be calculated and paid. After setting the salary payment date, half a month (15 days) must be added to it. This is how the advance payment date is determined in accordance with the requirements of the Labor Code of the Russian Federation. An example of determining the amount of salary advance if the employee was on vacation in the first half of the month Manager of Alpha LLC A.S. Kondratiev took a three-day vacation from November 5 to 7, 2014.
How to withhold personal income tax if an employee received an advance and went on long-term sick leave
If the employee has recovered during this period, he can receive his salary personally. While on sick leave, you should not appear in person at production, even for a short time.
The Federal Law provides the employer with 10 days to calculate benefits from the date of submission of sick leave. Payment must be made on the next payday. The law does not define such a thing as an “advance”; what is usually called an advance is, in fact, a payment of wages.
Clause 9 of Art. 136 of the Labor Code of the Russian Federation establishes that “Payment for vacation is made no later than three days before its start.”
Expert opinion
Novikov Oleg Tarasovich
Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.
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In accordance with Art. 15 of the said Federal Law, the insurer assigns temporary disability benefits within 10 calendar days from the date the insured person applies for it with the necessary documents. Payment of benefits is carried out by the policyholder on the day closest to the date of payment of wages after the appointment of benefits. For example, the employer has established that the advance payment is paid on the 16th of the current month, and the final payment is paid on the 5th of the next month.
As far as I know, if less than 5 working days are worked in the first half of the month, then the advance is not paid.
Sick leave payment deadline in 2021
The deadline for paying sick leave is established by the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” dated December 29, 2006 No. 255-FZ. In a separate case, the rules are regulated by the Civil Code of the Russian Federation. We are talking about sick leave, which is due to the relatives of a deceased employee. In this article we will look at the procedure for paying sick leave in 2021.
Download Download The employer assigns and calculates sick leave benefits within 10 calendar days after receiving the necessary documents. This procedure is established by paragraph 1 of Art.
15 of Federal Law No. 255-FZ. As soon as the calculation is made, the employer must pay the amount received from the cash register or transfer it to the employee’s bank account, but not immediately, but on the next “payday” day. According to Art. 136 of the Labor Code of the Russian Federation, the employer must pay wages at least twice a month.
Specific dates are established by internal labor regulations, collective agreement or employment contract. The period for payment of wages should not exceed 15 calendar days from the end of the period for which it was accrued.
Based on the above, the employee will receive sick leave on the next payday after leaving sick leave (on the day of payment of the advance or the second part of the salary). Moreover, if the employee went to work 10 days before the payday or earlier, then the employer has the right to postpone the sick leave payment day to the next payday, since by law he is given 10 calendar days to do this.
An employee on sick leave: how to pay wages
If one day is worked in the first half of the month, the employee must be paid wages for that day; if there was no time worked in the specified period, the employee is not paid wages. The employer must assign the benefit within 10 calendar days from the date the employee applies with the necessary documents to receive the benefit.
This is important to know: After how many years of service, sick leave is paid 100 percent
Salary is not paid on sick leave; during the period of incapacity for work, benefits are paid on the basis of the provided sick leave. It has its limits.
If an employee, for example, has been on sick leave since the 18th, and before this date he actually worked, then why is he not entitled to an advance? We charge you for the time worked.
The maximum benefit limits the amount of payments and sets the maximum amount of earnings over the last 730 days from which benefits can be calculated.
If an employee, for example, has been on sick leave since the 18th, and before this date he actually worked, then why is he not entitled to an advance? We charge you for the time worked.
At the same time, on the basis of part one of Art. 423 of the Labor Code of the Russian Federation, legislative and other regulatory legal acts of the former USSR are currently applied insofar as they do not contradict the Labor Code of the Russian Federation.
For example, if the deadline for paying wages is set on the 4th, then the advance must be issued no later than the 19th, if it is 8th, then no later than the 23rd, etc. What if the advance is issued earlier than 15 days? For example, on the 12th when the salary payment date is 5. In this case, more than 20 days will pass from the advance payment to the next salary payment, which exceeds the period established by the Labor Code of the Russian Federation.
The very concept of “advance” currently does not exist at the official level; this part also refers to wages, but out of habit, for convenience, it is called that way.
Infostart LLC guarantees you a 100% refund if the program does not correspond to the declared functionality from the description. The money can be returned in full if you request this within 14 days from the date the money is received in our account.
If an employee was on sick leave for several days in the first half of the month, then an advance will be credited to him.
Quarantine and sick leave in advance - forced measures
All citizens returning from countries where cases of coronavirus infection have been recorded (China, Italy, Germany, Spain, the USA and a number of others) are required to stay at home for 14 days, even if they do not have any symptoms of the disease. Quarantine is also necessary for their relatives living with them, as well as for those citizens who have been in contact with patients or carriers of coronavirus, or reasonably believe that they have been in contact with such people. The incubation period of the virus is exactly 14 days, and if no symptoms of the disease appear at the end of it, the person will be able to go to work.
According to T. Golikova, during quarantine it will be possible to issue sick leave remotely by documenting your return from an epidemiologically “disadvantaged” country. A direct “face-to-face” examination by a doctor is not required. In a similar manner, all household members living with such a person will be able to receive “quarantine” sick leave for the period of self-isolation.
How is the advance calculated if there was sick leave?
An economic entity has the right to reduce the timing of benefits accrual in the interests of the employee. For example, set the accrual period to three days.
If an employee takes sick leave in 2021, then the average daily salary will be calculated based on data for 2021 and 2019.
Is it legal?[/url]
[/size] The situation is this: since February 3, I have been on sick leave with the children, first the youngest one stayed in the hospital, was discharged, the middle one gets sick on the weekend, we only go to the appointment tomorrow, it turns out I haven’t been working for a month. We have an advance payment on the 28th, but it is usually transferred the day before (this time it was also the case), but I did not receive it on either the 27th or 28th.
Expert opinion
Novikov Oleg Tarasovich
Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.
It depends on how it is stated in your employment contract or salary payment regulations. If you are paid for time worked (usually this is the case), then you must pay in 2 days. But I don’t know how it is with state employees.
Is an advance paid if the employee was on sick leave?
Salaries are paid by the employer only if the employee conscientiously performs his job duties.
In the first case, having passed the traditional L/N, the employee writes a statement to the employer about accruing benefits for sick days.
The internal regulations of the enterprise may establish a provision on whether to include sick leave in the advance payment or not. In this case, it is necessary to take into account the deadlines established by law for the payment of temporary disability benefits. Examples When paid: The day of payment of wages for the first half of the month worked is established by the internal regulations of the enterprise on the 20th.
The payment of advance and wages is set by the enterprise on the 20th and 5th, respectively. The employee brought the sick leave on the 9th of the current month. There are 10 days to calculate the benefit, i.e. The payment amount must be calculated by the 19th day of the month. The next payday is the 20th.
Disability benefits are also paid if the employee is absolutely healthy, but his child or close relative needs care.
If you have the basic version of ZUP 3.1 installed and it is activated by the “basic” license, then you can use the additional processing “Checking Absences from Work When Paying Advances,” which is also included in this publication. The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate employee salaries, but also to pay them correctly.
Is an advance paid if the employee was sick?
Article No. 136 of the Labor Code states that wages are paid based on the actual time worked.
If an employee is absent from work for several days in the first half of the month, the advance payment is paid in part, taking into account the amount of time worked. If the employee was not at work for a single day during this period of time, the advance is not accrued at all.
Let's look at an example of how a person's payment is calculated for the first half of the month if he was on sick leave during this period.
Employee salary – 20,000 rubles. There are 20 working days in a billing month. From the 1st to the 8th the employee was on sick leave. Until the 15th, 4 days were worked.
To find out whether an advance is paid if the employee did not go to work due to illness, and what its amount will be, you need to determine the average daily earnings and multiply it by the number of days worked:
From this we see that if the employee had not worked a single day, he would not have received the advance.
On payment of an advance in a fixed amount.
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This is important to know: What to do if the employer does not accept electronic sick leave
What liability will the employer be held accountable for failure to pay the advance? How to correctly determine the amount of the advance?
Although the employee insists that before the onset of incapacity he worked a working week, for which we were obliged to pay him in accordance with the law. Payment of benefits must be made on the same days when the enterprise pays wages to employees.
The question of what deadlines need to be set for payment of wages was also discussed in the article by E.A.
It is worth noting that the norm of Part 6 of Art. 136 of the Labor Code of the Russian Federation is imperative in nature, therefore, its application does not depend on the will of employees. The fact is that in practice there are still situations where employers pay wages once a month based on the relevant statements of employees.
Today we suggest you familiarize yourself with the topic: “is an advance payment due if a person was on sick leave?” We tried to fully cover the topic. If you have any questions, you can ask them in the comments after the article or to our duty lawyer.
This situation will affect the ability to receive temporary disability benefits as soon as possible.
Please tell me I was on sick leave and quit my job. Will I be paid my sick leave right away or will my salary be paid only in the next advance payment?
In particular, these include: settlement (non-advance) and advance method. With the calculation method, wages for the first half of the month are calculated specifically for the days worked.
How an advance is paid - new rules and payment procedures
> > October 01, 2021 How is an advance paid taking into account the latest changes in legislation? Our article will discuss how to calculate the amount of the advance, how and when to pay it to employees, what sanctions await the employer for failure to pay the advance.
The concept of “advance” is not enshrined in labor legislation. Since the employer is obliged to pay his employees wages every half month, payment for the first half of the month is called an advance.
How are advances paid under the Labor Code of the Russian Federation? Specific terms for payment of wages and advances are not established in the Labor Code of the Russian Federation.
The rules for advance payment currently applied (since October 3, 2016) limit the period for issuing money to 15 calendar days from the end of the period for which the salary was accrued. At the same time, the Labor Code does not prohibit making advance payments more often than every half month, for example, 3 times a month (every decade) or 1 time a week. The employer independently establishes the exact dates for payment of income calculated to employees in internal local regulations:
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Thus, according to the current rules for advance payment, the deadline for payment of wages for the first half of the month can be set on one of the days from the 16th to the 30th (31st) day, and for the final payment - from the 1st to the 15th e day of the month (letter from the Ministry of Labor, dated September 21, 2016 No. 14-1/B-911).
At the same time, establishing a variable period for transferring the calculated amount to the employee
Taxes and Law
In practice, there are several ways to calculate payroll. In particular, these include: settlement (non-advance) and advance method. With the calculation method, wages for the first half of the month are calculated specifically for the days worked. With the advance method, the number of days worked in the first half of the month does not affect the amount of wages for this period. In this case, wages for the first half of the month are paid in a fixed amount - up to 50% of the salary or tariff rate. The specific method of calculating wages is determined by the employer and is prescribed in local regulations that establish the wage system in the organization.
If an employee is unable to receive wages on the specified day (including due to temporary disability), the funds due to him must be deposited (clause 9 and clause 18 of the Procedure for Conducting Cash Transactions in the Russian Federation, approved by the Decision of the Board of Directors Central Bank of Russia dated September 22, 1993 No. 40). Salaries are paid upon the employee's first request.
Thus, the employer’s obligation to pay wages for the first half of the month in each specific case depends on the wage system established in the organization, the number of days actually worked in the accounting period, as well as the start and end dates of temporary disability (if any).
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What to do if a person was on sick leave, is he entitled to an advance? Do I need to accrue and pay?
Article 136 of the Labor Code of the Russian Federation establishes the payment of wages at least twice a month.
For the first half of the month worked, the payment is made on a certain date, which must be set between the 16th and the last day of the current month.
This payment is called an “advance” in the accounting profession.
During the production process, there are often cases when the first half of the month is not fully worked out.
If an agreement cannot be reached, then the Employee can submit Applications (2 copies each) to the State Labor Inspectorate, the Federal Tax Service Inspectorate (tax), the Prosecutor's Office, but it is better to go straight to the District Court (not subject to state duty) with a Statement of Claim (3 copies), from The Prosecutor's Office and the State Labor Inspectorate are usually of little use. The employee may refer to documents, witness statements and the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004.
No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation.” For information: Article 236 of the Labor Code of the Russian Federation.
Is the salary due for the first half of the month if a person is sick?
According to Art. 136 of the Labor Code of the Russian Federation, wages are paid in proportion to the time worked.
If an employee was on sick leave for several days in the first half of the month, then an advance will be credited to him.
The amount is calculated based on the days on which the employee performed his official duties.
The advance amount is calculated in a similar way when the employee was on vacation - details here.
Example
In March 2021, the standard working time is 20 days.
From March 1 to March 5, the employee was on sick leave.
In fact, in the first half of the month, taking into account weekends and holidays, the employed person worked 3 days.
The advance will be: 500 * 3 = 1500.
What to do if money was given by mistake?
It also happens that an advance payment is received to an employee by mistake. Money that comes in just like that is always pleasant, but you shouldn’t rejoice ahead of time.
If an employee was mistakenly accrued an advance for the period of time when he was actually on sick leave, the accountant needs to make a wage adjustment, having discussed this with the employee himself and received permission from him.
In this situation, the employee must understand that he did not work this time and received extra money. However, he may be against subsequent deductions and the issue will have to be resolved in court, since in this case it is unlawful to adjust wages without the consent of both parties.
Article 137 of the Labor Code clearly stated that wage adjustments without the employee’s consent occur only in 3 cases:
- The overcharge was the result of counting operations, namely an arithmetic error.
- The employee did not comply with labor standards, was idle - proof requires confirmation of the fact from the labor dispute commission or establishment of this fact in court.
- The accrual was made as a result of the employee’s unlawful actions—incorrect tax payment documents were provided. In this case, the illegality of the employee’s actions must also be confirmed by the court.
The best solution for everyone would be to make the adjustment with the consent of both parties. Litigation and collection of evidence can take a significant amount of time, stress and expense.
The accrual of an advance to employees who were or are on sick leave on the day of payment depends on how much time was worked in the first half of the month. If you provide sick leave 10 days before the payday, the sick leave benefit is accrued along with the advance payment.
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When is disability benefits paid?
The answer to this question depends on the period during which the employee was on sick leave.
In accordance with Part 1 of Art. 15 of Law No. 255-FZ, the employer is given 10 days to calculate benefits from the date of submission of sick leave.
Payment must be made on the next payday.
The law does not define such a thing as an “advance”; what is usually called an advance is, in fact, a payment of wages.
The internal regulations of the enterprise may establish a provision on whether to include sick leave in the advance payment or not.
Examples
The day of payment of wages for the first half of the month worked is established by the internal regulations of the enterprise on the 20th.
The employee submitted a certificate of incapacity for work on the 7th of the current month.
The law allocates 10 calendar days for calculating benefits, which means that the accounting department must accrue benefits no later than the 17th.
The next pay day is the 20th, which means the benefit should be included in the advance payment.
When not paid:
At the same enterprise, the employee presented a certificate of incapacity for work on the 14th.
The accounting department has the right to accrue benefits until the 24th.
The next payday will come next month, so the benefit amount may not be included in the advance payment.
An economic entity has the right to reduce the timing of benefits accrual in the interests of the employee. For example, set the accrual period to three days.
This situation will affect the ability to receive temporary disability benefits as soon as possible.
It is impossible to increase the time frame for calculating sick pay, as this is contrary to the law and infringes on the rights of employees.
Sick leave is a stupid question
Answer: You can receive temporary disability benefits along with your first salary after sick leave or an advance payment. After all, the employer must pay sick leave only together with paying employees their hard-earned money. This is stated in paragraph 113 of the Resolution of the Presidium of the All-Union Central Council of Trade Unions dated November 12, 1984 N 13-6. Question: An employee has been sick for a long time (about two months). Since wages are his only source of income, is it possible to pay for sick leave before the employee goes to work and presents the sick leave certificate? Is it necessary to pay sick leave when paying wages at the end of the month, or can this be done when paying an advance?
