Who was sick: the employee or his child
If an employee comes back from vacation with a certificate of incapacity for work, you need to see who was sick: himself or his child. If sick leave was received due to a child’s illness, then such leave does not need to be paid. The benefit may be assigned if the employee himself becomes ill or injured during his annual paid leave (Clause 1, Clause 1, Article 9 of Federal Law No. 255-FZ of December 29, 2006).
What if the child has not recovered by the end of parental leave? Then the employee has the right to stay at home even after the end of the vacation period. Accordingly, he returns to work only after the child has fully recovered and the sick leave for care has been completed. In such a situation, the employer is obliged to accrue benefits, but only for those days that fell after the vacation.
Cheat sheet on the article from the editors of BUKH.1S for those who do not have time
- Temporary disability benefits may be awarded if an employee falls ill or is injured during his annual paid leave.
- Sick leave for child care received by an employee during his vacation is not paid.
- Vacation days that coincide with a period of illness can be extended or postponed to another time by agreement with the employer. If his child gets sick during the vacation, then there is no opportunity to extend or reschedule part of the vacation.
- Days of incapacity for work that fall on non-working holidays cannot be included in the number of days for which vacation must be extended.
- The sick leave that the employee brought after vacation is subject to payment (if a child was sick, then only for days that did not coincide with the “vacation” period). The benefit is assigned for all calendar days of illness, including weekends and holidays.
However, difficulties may arise here too.
Clause 40 of the Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n states that sick leave for care is not issued while on annual paid leave. At the same time, paragraph 41 of this order states that sick leave for child care is issued (opened) from the day the employee is supposed to go to work.
Often, employees open sick leave to care for a child during their vacation period (when they first contacted the pediatrician about the child’s illness). In essence, there is a violation of the provisions of the above order. Moreover, this may also be due to the employee’s ignorance. The doctor, in turn, being in the dark about the parent’s leave status, issues a sick leave certificate from the moment of the initial application.
And here the employer has a question: is it possible to pay benefits on the basis of such sick leave and reimburse it from social insurance? We believe that it is possible, but sick leave should be accrued only for those days of care that fell during the period after the vacation. The Social Insurance Fund, of course, can refuse compensation, arguing that the sick leave was issued with violations. Therefore, it is worth warning your employee-parents so that in such cases they open a sick leave certificate only after the end of their vacation.
If an employee was on vacation and fell ill: registration of sick leave according to the Labor Code of the Russian Federation
In accordance with the provisions of Art.
124 of the Labor Code of the Russian Federation, if an employee falls ill during vacation (classified as annual and paid), the employer is obliged to extend the employee’s vacation for the period of sick leave or postpone the vacation to another period (the specific option is determined through negotiations between the employee and the employer). Is sick leave extended with a child? If it is not the employee himself who is ill, but a member of his family who requires care during the period of illness, then this fact does not oblige the employer to extend the employee’s leave (Definition of the RF Armed Forces dated February 28, 2013 No. APL13-18).
Is sick leave extended if the leave is educational? If the vacation is classified not as annual paid (main or additional), but as any other, even educational with preservation of wages, then the illness of an employee on such vacation is not a legal basis for the employer to have an obligation to extend or postpone the vacation. However, at the end of such leave, if the employee continues to be ill, he is paid disability benefits in the prescribed manner.
If an employee is on maternity leave and has a complicated birth, then the leave is extended according to the corresponding certificate of incapacity (clause 48 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n).
And if your employee fell ill the day before the vacation, but did not notify you properly, do they have the right to extend the vacation? The answer to this question was explained by ConsultantPlus experts. Get trial access to the system and study the authoritative opinion of experts for free.
You can learn about the nuances of accrual of sick leave in the article “How is sick leave paid during vacation?”
Extension of leave due to sick leave
Labor law provisions allow extending or postponing vacation days that coincide with a period of illness (Article 124 of the Labor Code of the Russian Federation). This only applies to cases where the employee himself was sick or injured. If his child gets sick during the vacation, then there is no opportunity to extend or reschedule part of the vacation. The only exception is if the possibility of extension is provided for by the internal regulations of the company (Article 124 of the Labor Code of the Russian Federation, letter of Rostrud dated 06/01/2012 No. PG/4629-6-1).
In the program “1C:ZUP 8” edition 3, how can I extend a vacation interrupted due to illness to an employee?
But there is one “but” here. Obviously, the fact of the child’s illness, as well as the period of his illness, must be confirmed by a document (so that the employer knows for what period to extend the leave). This document is a sick leave certificate for care. But we just wrote that it is better not to open it during the holidays. Otherwise, the company may have problems with compensation for sick leave.
A completely reasonable question arises: what to do in this case?
You can, for example, ask the doctor to write out a certificate that records the time of illness. It is unlikely that he will refuse this, since pediatricians usually have ready-made forms for certificates for kindergartens.
So, the employee who fell ill during the vacation period chose the option of extending the vacation. Is he required to apply for an extension in this case?
No, not required. The vacation is extended automatically (clause 18 of the Rules, approved by Decree of the People's Commissariat of the USSR dated April 30, 1930 No. 169). Therefore, the employee, without going to work on the appointed day, can continue to rest. But he must inform the employer that he was sick on vacation and wants to extend it. This can be done, for example, by telephone.
In this case, an order to extend vacation is also not required, although in practice some companies prefer to draw up one. This will not be considered a violation.
Is additional leave due to sick leave extended?
Annual paid leave - the one that is extended or transferred in the event of an employee's illness - can be basic or additional (which can be established on the grounds defined in the Labor Code of the Russian Federation, or in accordance with local regulations of the employer company).
It does not matter what type of leave the employee uses when it is extended due to the employee’s illness. For both types of leave - both main and additional - you can choose the option of extending leave after sick leave or transferring it by agreement between the employee and the employer.
The calculation of compensation for the certificate of incapacity for work of an employee who went on sick leave during the vacation period can be carried out using the popular program “1C: ZUP”. If a company employee goes on sick leave while on vacation, how to extend the vacation using this software?
Postponement of vacation due to illness
Another option is to postpone the vacation to another date. Here you need to take into account that this option can be used only if an agreement has been reached with the employer on the timing of the transfer. This follows from the wording of Art. 124 Labor Code of the Russian Federation.
If management is against the transfer or does not agree with the period to which the employee wants to transfer part of the vacation, then the vacation is extended and not postponed. In this regard, it is better for the employee to discuss the possibility of a postponement and the timing with his manager in advance (for example, during a telephone conversation, when he calls to report the fact of his illness). And already on the first day of returning to work after vacation, write a transfer application.
Based on such a statement, you need to draw up an order to postpone the vacation. Since a separate order is issued to postpone the vacation, there is no need to make changes to the originally issued order to grant the vacation.
How can I transfer part of a vacation interrupted by illness in the program “1C:ZUP 8” edition 3?
What if you got sick on vacation and then got fired?
When applying for annual leave, an employee can indicate that after its end he wants to resign of his own free will.
If during a vacation of this type a citizen receives a certificate of temporary incapacity for work, the employer is obliged to pay it in full, even in the event of subsequent termination of the employment relationship with this employee.
It is important to note that the last day of employment is considered the last day of vacation. Based on this, we can conclude that during the rest period the employment relationship is not considered terminated. In this regard, sick leave issued at this time is considered an insured event subject to payment in full.
Extending and postponing vacation in a situation with subsequent dismissal is considered an inappropriate action.
It should also be noted that the period of temporary disability can be paid even if it occurred after dismissal, but no later than 30 days from that moment.
The amount of compensation is calculated as 60% of the citizen’s average monthly earnings. To receive this amount, the employee must submit a certificate of incapacity for work to the company's accounting department as early as possible.
The maximum permissible period for transmitting a document is 6 months from the date of receipt. The procedure for these actions is regulated by Article 127 of the Labor Code of the Russian Federation.
You can read more about granting leave with subsequent dismissal here, and about cases of applying for sick leave during the vacation period - in this article.
Sick leave pay during vacation
The sick leave that the employee brought after vacation must be paid in any case (if a child was sick, then only for days that did not coincide with the “vacation” period). Moreover, the benefit is assigned for all calendar days of illness, including weekends and holidays (clause 8, article 6, clause 1, clause 1, article 9 of the Federal Law of December 29, 2006 No. 255-FZ).
As for vacation pay, they need to be recalculated only if the employee decides to postpone his vacation due to illness. After all, in this case, it is considered that he did not use part of the declared vacation (the part that fell on the days of illness) as planned, and has already received payment for it. This means that we can say that the company overpaid him, and the employee is obliged to return part of the vacation pay he received earlier.
Usually no money is deposited, and the organization simply reduces the following amounts due to the employee (for example, from the amount of the next salary). In this case, it is better to obtain written consent from the employee for such a reduction. By the way, it can be included in the application for transferring vacation days.
When the employee completes the postponed vacation days, vacation payments will need to be accrued again.
As in the program “1C: ZUP 8” ed. 3 register sick leave received by the accounting department after a vacation?
Features of using “1C: ZUP” (extension of leave due to sick leave)
Sick leave compensation can be calculated using the 1C: ZUP program.
The accountant must adjust the employee's original vacation taking into account the sick leave reflected in the program.
To reflect sick leave due to vacation, in 1C:ZUP you will need:
- in the “Payroll calculation” section, select “Sick leave accruals”, then “Add”;
- enter data on sick leave;
- open the completed “Vacation accrual” document, in which the amount of vacation pay is calculated (it was generated before the employee went on vacation), then click on “Correct”;
- adjust the duration of the vacation, which will be increased by the number of days of sick leave or transferred, then click on “Calculate”.
Accounting for leave postponed due to illness
In accounting, you need to reverse part of the vacation pay (we remind you that we are talking about a situation where an employee decides to transfer “extra” vacation days to the future). This must be done at the moment when the employee submits an application for transfer of leave along with sick leave and the organization will accrue sick leave based on the leave.
As for tax accounting, the amount of vacation pay, as is known, is included in labor costs (clause 7 of Article 255 of the Tax Code of the Russian Federation). If vacation pay is subsequently recalculated downward, how can this be done in tax accounting? Through a decrease in previously recorded expenses or through the reflection of the recalculation amount (reimbursed by the employee) as part of non-operating income?
There are different opinions among experts. Unfortunately, there are no clear explanations from officials on this matter. There is only one old letter from the Ministry of Finance of Russia dated December 3, 2009 No. 03-03-05/224, in which officials in similar cases advise including compensation amounts in income.
Since there is no clarity on this issue, the company can choose any of the options and write it down in its accounting policies. Or contact your tax office and act based on the answer received.
Useful video
What to do if the time of illness falls on annual paid leave, is it possible to take out a certificate of incapacity for work, will it be paid, what will happen to the rest - the answers to all these questions can be found in this video:
The next vacation may coincide with temporary disability. This is not scary, vacation time will not be lost, but will be extended or postponed. The leave will be paid in full even if the leave is issued with subsequent dismissal.
An exception is a sick leave issued for child care; such a sheet does not give the right to either an extension, a transfer, or payment.
Calculation of insurance premiums when recalculating vacation pay due to illness
How will the fact of recalculating vacation pay affect insurance premiums and filling out calculations for them?
It turns out that the base for insurance premiums in the month of accrual of vacation pay was overestimated. Some experts advise making an adjustment for this month, which may entail filing an adjusted DAM. However, in our opinion, it is better to make an adjustment when calculating insurance premiums for the month in which the amount of the employee’s debt for “extra” vacation pay will be deducted from payments.
But here one more point should be taken into account. In practice, accountants are sometimes faced with the fact that the program generates “minus” indicators for a specific employee in a certain month. This happens, for example, if in the month of leaving vacation the amount of payment for that month turned out to be insufficient to deduct the “extra” part of the vacation pay from it. As a result, negative values may also be included in the calculation of insurance premiums (for example, section 3). It is better not to allow this to happen. Otherwise, the tax authorities will either not accept the report at all, or will demand that it be corrected, that is, a “clarification” must be submitted. The fact is that the Pension Fund cannot distribute “negative” information to citizens’ personal accounts. The Federal Tax Service, in a letter dated August 24, 2017 No. BS-4-11/ [email protected] , warned that there should not be negative amounts in the DAM.
In this case, the “uncovered balance” can be transferred to the next nearest payment.
Normative base
Based on the provisions of Part 1 of Art. 124 of the Labor Code of the Russian Federation, the employer must extend or postpone the period of annual paid rest if the employee falls ill during it. Adjusting the duration of vacation is possible in two cases:
- The employee's health has deteriorated.
- A pregnant employee on maternity leave experienced a complicated birth. If an appropriate certificate of incapacity for work is provided, the leave is extended.
The above norms of the Labor Code of the Russian Federation do not apply to situations where:
- the employee’s child or another family member was sick (sick leave was issued with a disability reason code of 09);
- The employee was granted study leave.
Calculating the number of days of vacation extension
According to the explanations given by Rostrud in Letter No. 5339-6-1 dated December 27, 2007, leave for a sick employee is extended by the number of calendar days of incapacity. At the same time, the FSS believes that the rest period should be increased by the number of calendar days of incapacity, taking into account holidays and weekends (Letter No. 02-13/07-4830 dated 06/05/2007).
If we take into account that vacation provides the employee with the opportunity to restore physical and mental strength (according to ILO Recommendation No. 47 of June 24, 1936 on annual paid vacations), and at the same time equality of rights of personnel must be observed (Article 2 of the Labor Code of the Russian Federation), vacation is extended by the number of working days during the period of incapacity, minus the holidays listed in Art. 112 Labor Code of the Russian Federation.
Example 1
An employee works for the company on a 5-day workweek with an 8-hour workday. According to the order, he was sent on another paid leave from April 29 to May 26, 2021. During the rest (from May 6 to May 15), the employee fell ill, which is confirmed by a certificate of incapacity for work. How to extend your vacation correctly?
In this case, sick leave was issued for 10 calendar days, 1 of which - May 9 - is a non-working holiday. Consequently, annual leave is extended by 9 days, and the employee will have to return to work not on May 27, but on June 5, 2021.
Example 2
Let's change the conditions: assume that the employee was sick for 18 calendar days: from May 6 to May 23, 2021. Extended vacation days, in addition to May 9, include another holiday - June 12, which is not included in the number of calendar days when calculating the duration of rest (Art. 120 Labor Code of the Russian Federation). Consequently, the specialist will begin duties only on June 14.
Is vacation extended during sick leave: important points
Agree, vacation is a fairly desirable period for all employees. But in some situations you may be confused, because vacation is a guarantee and sick leave must be reimbursed. Therefore, in this topic we want to pay attention to such nuances that will definitely be useful in everyday life, so as not to lose what is guaranteed by law. Namely, when and on what basis leave is extended if you or your child is sick.
- The Labor Code of the Russian Federation, in Article 124 of the Labor Code, clearly regulates cases when vacation must be postponed or continued. One of these cases is illness while on sick leave. Therefore, remember the first rule - when you are sick, you always go to the hospital to formalize everything.
- In principle, you know that a sick leave certificate is a document that confirms the very fact of illness. And if you are employed, you will definitely be paid for this period. And when you are self-medicating, then extending sick leave is out of the question.
- And during the vacation period, many workers lose sight of another important point. Remember - it is not enough to simply register and receive a sick leave; a prerequisite is to notify the employer of the availability of such a document. This is the mandatory point for compensating for vacation and sick leave.
Sick leave is required
- For clarity, let’s look at clear examples of your actions when vacation is extended during illness and when not. When you fall ill while on holiday, you have some options to exercise all your rights. After all, when receiving sick leave, you can act as follows: you do not inform the employer about the availability of sick leave, but simply continue to be on vacation until the agreed date. In this case, the vacation will not be extended or transferred to another date;
- you contact your employer with a request to postpone the period of vacation covered by sick leave to another period. As a result, you receive consent to transfer the unused period of leave due to illness to another period agreed by the employer;
- you simply inform the employer about the availability of sick leave. And you give it to transfer funds that are necessarily compensated in case of illness. And your vacation is automatically extended for the entire period during which you were on sick leave.
Important: Therefore, when receiving sick leave for a period of rest, in order to extend the vacation, you must inform the employer. Or rather, transfer it to the accounting department or accountant. By the way, this can be done both in person and over the telephone.
Don't forget to notify your supervisor about the sick leave.
Do I need to write an application to extend my vacation if I get sick?
- No, you don't need to write anything. Simply inform your employer about your illness in any convenient form. And according to the law, you will be able to return to work after the number of days you spent on sick leave.
- But sometimes management requires such a request to be submitted in writing. Therefore, do not be lazy to write a few lines. By the way, it is not necessary to do this on the first day of illness, when the temperature jumps to 39 °C.
- Here is the information that may be needed when writing such statements: full name of the manager;
- name of the institution or company;
- from which employee the form is being submitted;
- title of the application;
- the text itself about the request to extend leave due to illness for this period;
- signature and date.
Important: Don’t forget to sign this sheet with your boss and hand it over to the HR department, because it is they who will form the proper order based on these papers.
Application example
Is it possible and how not to extend the vacation, but to reschedule it due to illness?
- This option is also allowed. If the employee has recovered and feels well, he is ready to go to work, then the number of days on disability can be transferred to another period . But they must be used within 12 months.
- And keep in mind that in this case it is imperative to write a written statement , where, in addition to basic information, you should indicate the reason why you do not want to extend your vacation.
How is extended sick leave paid?
- This is probably one of the most exciting questions - yes, sick leave and vacation will be paid. Although the period of incapacity for work falls during the vacation period, it is paid according to the same scheme as during the work period. That is, to establish the average number, readings are taken over 2 years. The payment must take place within 10 days, taking into account the entire insurance period.
Such sick leave on vacation is paid properly
Sick leave during vacation at your own expense
A certificate of temporary incapacity for work is issued from the day the vacation ends. All days of vacation at your own expense are marked on the working time sheet with the code “BEFORE”.
Sick leave that was issued during the vacation period at your own expense is not reflected in the report card . Due to the fact that it does not have any effect on vacation. The vacation is not interrupted or extended. Days of illness are marked on the timesheet with code “B”, starting from the day when the employee was supposed to return to his duties.
This article is for informational purposes only. It is better to resolve controversial labor issues on an individual basis, delving into the legal basis for the position of both parties.
