Leave for the funeral of a loved one under Article 128 of the Labor Code of the Russian Federation protects the rights of the employee who has drawn up an employment contract with the employer. Not only is death unsettling, but it takes time to attend and sometimes even organize the funeral. This requires time and financial expenses. When you can apply for legal leave and how to apply for it - this is the first thing you need to know. In addition, an employer can be punished by law for not providing vacation days, but not always. It is worth taking a closer look at the cases in which Article 128 of the Labor Code of the Russian Federation applies.
Leave due to the death of a relative according to the Labor Code of the Russian Federation
Leave based on the death of a relative is issued under Article 128 of the Labor Code of the Russian Federation. The code does not provide an exact list of relatives in connection with whose funeral the employee is relieved of his work duties. Who is considered close relatives? The answer to this question is contained in Articles 2 and 14 of the RF IC. In particular, these are:
- Husband or wife.
- Natural or adoptive parents.
- Native and adopted children.
- Grandmothers and grandfathers.
- Grandchildren.
- Full and free brothers/sisters.
FOR YOUR INFORMATION! Is a worker entitled to leave in connection with the burial of a relative who is not close, or a person with whom there is no relationship?
From a legal point of view, no. However, the employer has the right to grant leave on his own initiative. In this case, a corresponding internal act is drawn up.
How to report
Not every material is provided with special codes and ciphers in the income certificate. In particular, if we are talking about the death of an employee or a close relative, financial assistance is not reflected in the report, and neither is the funeral benefit. If a relative who is not considered a close relative dies, income code 2760 and deduction code 503 will be used.
These values should be indicated when calculating materials at the expense of the employer. Specify the codes in the calculation of the amounts of personal income tax calculated and withheld by the tax agent (6-NDFL), and in the certificate of income and tax amounts of an individual (KND 1175018).
Design features
Leave is issued based on an application from the worker. It is acceptable to submit this document right before your vacation, since death is not something that can be planned. The application form is not established by law. When drawing up, you should focus on the standard form.
Application example
General Director of Prodvizhenie LLC I.V. Sidorov, promotion department manager A. S. Krylova
statement.
Please give me leave without pay from 07/06/2021 for 5 calendar days due to the death of my father.
07/05/2017
A.S. Krylova
How to apply correctly?
Based on the application, management issues an order to issue leave. In this case, either the enterprise template or the T-6 form is used. The paper does not need to specify the reason for the vacation, but it is necessary to indicate its start and end dates.
Management must also put the appropriate marks on the time sheet:
- OZ or 17 – leave due to the death of a relative, granted on the basis of the Labor Code of the Russian Federation.
- DO or 16/DB or 18 – leave due to the death of another person, granted on the basis of the employer’s decision.
Documents must be requested from the employee. In particular, you need a copy of the death certificate, documents confirming the relationship with the person (for example, a birth certificate). As a rule, these documents are provided after the vacation.
Sample application for the funeral of a relative
Leave on the occasion of the death of close relatives is granted on request - that is, the employee must notify the manager of the need to leave for the funeral of a family member. This is done by submitting an application for a funeral - you can download a sample of it from the link.
The application must contain the following information:
- information about the manager - indicated in the header of the application: title of position, full name in the dative case;
- who provides the application - that is, information about the employee: “from <position Full Name” in the genitive case;
- the text of the request itself: “In connection with the death of <family member Full Name>, I ask you, in accordance with Article 128 of the Labor Code of the Russian Federation, to grant me leave without pay from <date> for <number of days, no more 5> calendar days. I am attaching a copy of the death certificate to the application.”
- date of writing the application and signature with transcript.
If leave is given for the funeral of a loved one who does not belong to the category of relatives, then the text of such an application will not contain any mention of an article of the Labor Code of the Russian Federation. If the company’s local regulations have clear rules for providing leave at one’s own expense in the event of the death of non-close relatives, refer to the corresponding paragraph. If there is no such clause, then the employee can indicate the wording “due to family circumstances.”
You can also download a sample application for leave for the funeral of non-close relatives on our website.
We recommend that you attach documents to your application confirming the death of a family member and the degree of relationship itself - copies of a death certificate, marriage/birth certificate, etc.
Paid leave for funerals
According to the Labor Code of the Russian Federation, leave in connection with a funeral is not paid. However, the employer is not prohibited from paying for missed days at his own discretion. In this case, a local act is drawn up. It can justify payments as follows:
“In the event of a relative’s funeral, the employee is granted a 3-day leave with pay.”
In this case, the employee can request another 5 days of unpaid leave. In such a situation, you need to draw up a second statement.
Are days away from work paid?
No, they are not paid if we are talking about leave at your own expense for a funeral under the Labor Code, which is required by law. If a person does not have time to meet five days or does not want to lose wages, then one of the options is to do, for example, this: register 3 days for a funeral according to the Labor Code as unpaid days, and take a few days towards the next vacation, which will be paid . The law allows this. But remember: such a choice involves negotiations with the employer.
As for the present, days for the funeral of a relative according to the Labor Code in 2021 are provided in the same way - a maximum of 5 working days without pay. This concerns what the employer must. But it is permissible to take more days if he allows it.
Material support
The law does not oblige companies to financially support an employee in the event of death. However, in practice, employees usually receive these payments. The need to provide material support must be stipulated in internal agreements. Let's consider the procedure for providing assistance:
- Receipt of an application from an employee with a corresponding request.
- Providing documents confirming relationship with the employee.
- Receipt of funds by the employee within the specified time frame. As a rule, this is 2 weeks from the date of death of a relative.
An employee can receive financial assistance along with his salary.
Application example
General Director of Prodvizhenie LLC I.V. Sidorov, promotion department manager A. S. Krylova
statement.
I ask you to provide me with financial assistance in connection with the death of my mother I.V. Krylova. I am attaching to my application a birth certificate confirming my relationship.
20.07.2017
A. S. Krylova
How to take time off or vacation
An employee who wants to either take full time off instead of vacation, or add additional days of non-working days to travel due to the death of a relative, has two options: available time off and vacation (additional or standard).
Time off will be considered the allotted time off for work on holidays and weekends. Since in most cases these are paid days, the employee will not lose money. To take a day off, you need to write an application, and it is better to do this in advance, because otherwise the day will be considered as absenteeism.
When filling out the application, you must indicate the reason in the main part. If a relative falls under the concept of “close”, then you need to refer to the article that provides the basis for the employer’s consent.
Vacation is also an option, but remember that it cannot always be taken at any time. For example, the following factors may influence:
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The employee’s right to receive regular paid leave
- indispensability of the employee;
- frequent days off, sick leave;
- low labor productivity;
- being on probation;
- recent punishment for failure to comply with their duties.
However, in other cases, in order to take a vacation, you need to write an application. The application must indicate several points: the duration and number of vacation days required by the employee, and the reason.
But regardless of which method the employee chooses, the employer must assess the degree of indispensability and organize the work so that his absence does not affect the productivity of the entire department.
Governmental support
Upon the death of a relative, a person is also provided with state financial support. Social benefits are paid to the person who took responsibility for the funeral. You can receive funds through your employer or social security authorities. Social benefits are not taxed. Insurance premiums are also not deducted from them. To receive funds, you must contact your employer with an application within 6 months from the date of death.
Taxation
Financial assistance to an employee will not be subject to income tax. This rule is established by paragraph 8 of Article 217 of the Tax Code of the Russian Federation. However, this only applies to the death of close relatives: children, parents, spouses. In all other cases, income tax is not paid only if the deceased relative lived in the same apartment as the employee.
Insurance premiums are also not deducted from financial assistance. This is stipulated by Federal Law No. 212 dated July 24, 2009. Again, this only applies to deaths of spouses, children and parents. If, for example, a grandmother dies, it is recommended to pay insurance premiums.
Amounts from the employer
Current regulations do not establish any restrictions on the amount of payment at work upon the death of a close relative for the employer. The amount is determined based on the financial capabilities of the employer.
The amount of financial assistance should be fixed in the local documents of the enterprise. For example, in the regulations on remuneration, in a collective and (or) employment contract, in accounting policies. It is permissible to determine the maximum amount of payments in a special order, for example, to approve it by a separate order for the current year.
Responsibility for refusal to grant leave
The employer does not have the right to refuse to grant leave to an employee, even if the application is submitted immediately before the issuance of days off from work. If the manager refuses the employee, he may be subject to administrative liability on the basis of Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation:
- A fine of 1,000 - 5,000 rubles for individual entrepreneurs and officials.
- A fine of 30,000 - 50,000 rubles for legal entities.
Repeated violation of the law threatens even more serious consequences:
- 10,000-20,000 rubles for individual entrepreneurs and officials.
- 50,000-70,000 rubles for legal entities.
A fine is issued only if there is evidence of the employer’s guilt.
Documents for time off
To provide additional days in connection with the departure of a loved one to another world, the employee must write an application addressed to the head of the facility. This document will be the basis for granting time off. There is no need to pay attention to the factor of how long this employee has worked at the enterprise.
To correctly complete your application, you must consider the following information:
- In the upper right corner the position of the manager is written, as well as his abbreviated initials and his last name. Below is the surname and initials of the employee who wrote the application.
- Stepping back a little, they write by, as a rule, the word is written with a lowercase letter.
- Then you need to state the reason, that is, on the basis of which he needs to be given time off, and you also don’t forget to indicate for how long.
- If these days are paid, then you should indicate a request to pay for the time allotted to resolve the funeral issue based on the accepted procedure at the enterprise.
- Be sure to sign your name, write your name and date.
What should an employee who is denied leave do?
What should an employee do if the employer does not allow leave due to a funeral? You should contact the labor inspectorate. However, a person going to a funeral has nothing to do with it. You can use the following algorithm:
- Drawing up an application for leave.
- Sending an application with confirmation of its acceptance (you need to take a copy of the document with a mark of its registration).
- An employee goes on leave without permission for the duration specified in the Labor Code of the Russian Federation.
In this case, the employer does not have the right to fire the employee. If he does this, the employee can apply to the labor inspectorate. You need to take with you a copy of the application requesting leave, a copy of the death certificate, copies of documents confirming the person’s relationship with the deceased. The employee can also apply directly to the court for his reinstatement at work. You will not have to pay a fee.
FOR YOUR INFORMATION! You need to understand that many disputes arise due to simple ignorance of the laws by both the employer and the employee. It is not recommended to immediately enter into confrontation with management. You should simply refer to the law that obliges the employer to provide leave. As a rule, at this stage all problems are resolved. It is rare that an employer will agree to enter into labor litigation.
Important nuances
When taking time off to organize a funeral for a relative, there are several subtleties:
- In accordance with the Labor Code of the Russian Federation, the enterprise does not pay for rest days for funerals, but the employer, on its own initiative, can pay for these days. In this case, a separate act is drawn up.
- According to the law, time off is not provided for the funeral of a non-close relative, but the employer, on its own initiative, by creating an act, can issue a day off at the expense of the employee.
- The collective agreement may stipulate a different number of days off provided for the funeral of a relative. But the number of days should not be less than prescribed by law. That is, the collective agreement should not worsen the employee’s position.
- If an employee has unpaid overtime hours, he has the right to ask the employer to allow him to take time off to cover overtime. To do this, you need to write a statement indicating the date and hours of processing. In this case, there is no need to indicate a reason for absence.
- The law does not establish the number of vacations caused by the need to bury relatives. That is, you can take a vacation every time a tragic event occurs.
The burial of a close relative is mentally difficult, so employers always try to provide leave for the funeral.
Rules for granting days off
Procedure for granting time off: number of days
An application for approval is submitted to the manager. The boss, in turn, endorses the document and sends it to the HR inspector. When another close person has passed into the world, there should be no reason for management to dissuade you from the time provided.
Also, you cannot reduce the number of allotted days. Vacation days are paid based on established rules.
The labor inspectorate may issue orders to the employer for further transmission to the human resources department if the employee’s rights have been violated. For such a violation, an administrative penalty of up to 30 thousand rubles may be imposed, and if the violation is repeated, the amount of the fine increases.
A HR specialist prepares an administrative document regarding the incident, which is then submitted to the manager for signature. Usually this is done on a prescribed form.
Reflection in the time sheet
Any vacation, even lasting one day, must be officially registered. This process involves issuing an order and recording information in a time sheet.
The time sheet is the main document on the basis of which an employee’s salary is calculated, so it is important that time off is marked as days of absence without compensation. Depending on the form adopted by the company, either 17 or OZ is written.
Days off provided for funerals are not reflected in the vacation schedule, as they do not affect it. This document specifies only paid periods of absence from work.
