Most Russians believe that a certificate of incapacity for work (sick leave) is issued only for periods of illness or maternity leave. But that's not true. Article 59 of the Federal Law of November 21, 2011 No. 323-FZ “On the fundamentals of protecting the health of citizens in the Russian Federation” states that citizens will receive such a document in the following situations:
- in case of illness;
- when diagnosing an injury;
- in case of poisoning;
- during follow-up treatment in sanatorium-resort organizations;
- when caring for a sick family member;
- due to quarantine;
- for the duration of prosthetics in stationary conditions;
- during pregnancy and childbirth;
- when adopting a child;
- for other conditions associated with temporary disability.
Depending on the situation, the maximum number of days of sick leave changes. This is primarily due to the severity of the citizen’s condition: the worse his state of health, the longer the period of temporary disability.
IMPORTANT!
The legislation allows you to issue both paper and electronic certificates of incapacity for work. In the second case, you will have to formalize consent.
Why do you need sick leave and who issues it?
A sick leave form is a strict reporting form documenting the absence of an employee from the workplace due to illness.
If an employee gets sick and does not provide a certificate of incapacity for work, this is equated to absenteeism. Additionally, sick leave secures the possibility of receiving temporary disability benefits. The form is the same, it does not change depending on the type of disease and the reason for visiting a doctor. The formal form of the document was approved by Order of the Ministry of Health and Social Development No. 347n dated April 26, 2011. Who issues and what is the minimum period of sick leave, the procedure for applying the temporary disability certificate is regulated by the following regulations:
- Labor Code (Articles 124, 138 of the Labor Code of the Russian Federation);
- Tax Code (Articles 217, 255 of the Tax Code of the Russian Federation);
- 255-FZ of December 29, 2006 (compulsory social insurance of temporary disability);
- 323-FZ dated November 21, 2011 (payment of BL by social insurance authorities);
- RF PP No. 375 dated June 15, 2007 (calculation of compensation);
- RF PP No. 2375 dated December 30, 2020 (direct payments);
- Order of the Ministry of Health No. 925n dated 09/01/2020.
The issuance procedure is fixed in Order No. 925n. It is issued only by those persons who have a special license for medical activities and examination services. It is completed either by attending physicians at medical institutions or by doctors at clinics at research institutes. Both paramedics and dentists of medical institutions have the right to issue certificates of incapacity for work. Prepared on paper or electronically.
More details: how to obtain consent for an electronic certificate of incapacity for work.
Sick leave is not always issued only in accordance with the disease. It is also issued for pregnancy and childbirth at the 30th week of pregnancy to receive financial compensation. They are issued not only due to illness, but also when it is necessary to care for a sick family member: a sick child, a close relative.
Like any other strict reporting form, the certificate of incapacity for work is filled out according to the regulations approved by law. If an error has crept into the document, it is corrected correctly.
Read more: how to correctly make corrections to a sick leave certificate.
The benefit is calculated based on average earnings for the two years preceding the billing period. Payment for sick leave directly depends on length of service:
- less than six months - calculated from the minimum wage (minimum wage);
- from 3 to 5 years - 60% of the calculated amount will be paid;
- from 5 to 8 years - 80% compensated;
- 8 years or more - temporary disability benefits are paid in full (100%).
ConsultantPlus experts figured out how to calculate and pay sick leave in 2021. Use these instructions for free.
to read.
New in filling out certificates of incapacity for work
New details have been added to the section on filling out sick leave.
- If social insurance pays temporary disability benefits directly to the employee, you only need to fill out the line “At the expense of the employer.” The lines “At the expense of the Social Insurance Fund” and “Total accrued” are left empty.
- The information that the employer fills out in the electronic sick leave must be certified by two signatures - the chief accountant and the manager. If the duties of the chief accountant are assumed by the manager, one of his signatures is sufficient.
- Calculations of sick leave benefits must be stored electronically or in paper form. They must be signed electronically or with handwritten signatures of the chief accountant and manager. If the position of chief accountant is not provided, only the manager signs the calculations.
Minimum term
Legislative acts do not establish a minimum number of days of sick leave. The period of incapacity for work is determined only by the attending physician, based on the characteristics of the disease and the current condition of the patient. The exact number of days directly depends on the patient’s well-being and the period of necessary rehabilitation. The following rehabilitation conditions are distinguished:
- outpatient;
- day hospital;
- hospital
Often the minimum rehabilitation period, determined by the attending physician, is 3 days. If the patient is provided with outpatient treatment, then a certificate of temporary incapacity for work is issued for 15 days. If necessary and with the consent of the medical advisory commission, it is extended.
Rules
If you need to continue sick leave, you need to follow some important rules. The patient must undergo an additional medical examination before the commission. The survey date must be given five days before the meeting. If the patient refuses to undergo the commission, the sheet is closed immediately without the right to extension.
The patient must constantly visit the clinic to assess the condition of the disease and the dynamics of recovery. Missing one such visit may serve as grounds for closing the sick leave.
Maximum duration
The Order of the Ministry of Health No. 925n dated September 1, 2020 stipulates how many days the maximum sick leave is - 15 (clause 19 of Order No. 925n). This period can be extended only on the basis of a decision of the medical advisory commission (MCC). Special deadlines are provided for paramedics and dentists; for them the maximum is 10 days.
If treatment is carried out in a hospital setting, then everything depends on the patient’s condition, diagnosis and the presence of complications in the patient. The maximum duration in inpatient conditions is not defined by law. The attending physician determines how long sick leave is issued - incapacity for work is issued for the entire period of the employee’s stay in the hospital. By decision of the medical commission, the certificate of incapacity for work is extended until the day of restoration of working capacity with the frequency of extension, by decision of the medical commission, at least every 15 calendar days, but for a period that does not exceed 10 months from the date of the onset of temporary incapacity for work, after injuries and reconstructive operations (clause 21 of Order No. 925n). When treating tuberculosis, the extension period does not exceed 12 months.
Similar requirements are provided for when treating an employee in a day hospital. The duration is determined directly by the attending physician, depending on the patient’s condition and the type of disease.
Table of diseases with deadlines
The exact duration is determined only by the attending physician, based on the diagnosis, the course of the individual patient’s disease, the effectiveness of treatment and many other factors. We have prepared a table of the duration of sick leave for diseases in 2021 (instructions of the Ministry of Health No. 2510/9362-34 dated 08/21/2000).
| Medical indication | Minimum period, days | Maximum period, days |
| ARVI | 5 | 15 |
| Angina | 10 | 15 |
| Trauma - fracture of the limbs (depending on complications, presence of displacements) | 30 | 60 |
| Spinal injury (depending on the presence of displacements and the part of the spine) | 60 | 240 or more |
| Concussion - mild | 20 | 28 |
| Concussion - moderate | 1 month | 2 months |
| Concussion - severe | 2 months | 4 or more months |
| Oncology (depending on stage) | 4 months | 6 months |
| Tuberculosis (infiltration phase with small and medium foci) | 4 months | 6 months |
| Tuberculosis (other cases) | 8 months | 10 months |
| Chickenpox | 10 | 21 |
| Removal of appendicitis (depending on type) | 16 | 21 |
| Removal of a tooth | 3 | 10 |
| Removal of the gallbladder (entire hospital stay) | 48 | 55 |
| Gallbladder removal - home rehabilitation | Up to 10 days | |
| Caring for a sick child under 7 years old | Issued for the entire period of treatment | |
| Caring for a sick child 7–15 years old | Up to 15 days | |
| Caring for a sick child over 15 years of age | Up to 7 days | |
| Singleton pregnancy without complications | 140 days | |
| Pregnancy with complications or childbirth between 22 and 30 weeks | 156 days | |
| Multiple pregnancy | 194 days | |
For how long is sick leave issued in case of quarantine and epidemic?
The period of the certificate of incapacity for work depends on the medical history, diagnosis and condition of the patient - from 3 to 15 days. To extend for a longer period, you will need the approval of the head physician or medical council. This rule applies to all diseases with complications. What should an employee do in the event of an epidemic or forced quarantine due to coronavirus?
Rospotrebnadzor determined how many days the minimum sick leave for coronavirus is 14 days until complete recovery (Decree No. 15 of May 22, 2020). Citizens infected with coronavirus are discharged with permission to begin work duties after receiving one negative test for COVID-19. If a positive test is obtained during the control, the patient will be discharged only after receiving a second negative result. A repeat test will be done no earlier than after 3 days (RPN Decree No. 35 of November 13, 2020).
Citizens who have been in contact with a coronavirus patient are required to remain in isolation or observation for 14 days. If during this period they do not show COVID symptoms, their sick leave will be closed and they will be allowed to start work. If the contact person falls ill, he will be given a certificate of incapacity for work at the moment of complete recovery, after receiving a negative test.
How and when is it paid?
The procedure for paying for sick leave is given in Art. 13 255-FZ. The first three days of illness are the deadlines for payment of sick leave by the employer in 2021, the rest of the period is paid by the territorial bodies of the Social Insurance Fund.
The procedure for accruing and paying sick leave in an organization is as follows: the reinstated employee provides the accounting department with a form documenting temporary disability, the accountant checks it for correct completion, and then makes all the necessary calculations and accruals.
More details: how to fill out a sick leave certificate: step-by-step instructions for the employer.
IMPORTANT!
From January 1, 2021, a system of direct payments will be introduced everywhere in the Russian Federation. This means that the Social Insurance Fund fully pays for its part of the certificate of incapacity for work, without compensation or offsets to the policyholder. RF PP No. 2375 dated December 30, 2020 indicates how many days of sick leave the employer pays in 2021 - still 3 days. The exception is disability due to pregnancy and childbirth, quarantine, caring for a sick family member and a number of other insurance cases - these sick leaves are paid entirely by the Social Insurance Fund.
The employer pays his part of the certificate of incapacity for work on the next day of payment of income at the institution (salary or advance payment). The FSS transfers money within 10 calendar days after the policyholder submits all the necessary documents for sick leave (Article 15 255-FZ).
Can a person be fired on sick leave?
No. It is not allowed to dismiss an employee at the initiative of the employer (except in the case of liquidation of the organization or termination of the activities of an individual entrepreneur) during the period of his temporary incapacity for work and while on vacation.
Unlock access to the private part of Clerk with a Premium subscription. Get hundreds of webinars and online courses, unlimited consultations and other proprietary content for accountants.
Hurry up to subscribe with a 20% discount until October 15, 2021. Read more about “Premium” here.
How many times a year are you allowed to take sick leave?
There are no legal restrictions on the issuance of sick leave per patient per year. The employee takes as many times as he needs for treatment and recovery.
IMPORTANT!
The maximum duration of a certificate of incapacity for work in case of illness of the employee himself is 12 months. The duration of payment of benefits in case of illness or injury of the employee himself is not limited. All days of sick leave are paid, regardless of how long it was issued and how many sick days the employee has during the year (Part 1, Article 6 of Law No. 255-FZ). An exception is benefits for disabled people and workers on fixed-term contracts.
During the year, the maximum duration of payment of temporary disability benefits is a total of 5 months, but not more than 4 months in a row (Part 3 of Article 6 255-FZ).
If an employee is injured at work or has an occupational disease, the actual number of sick days is not taken into account, and the patient extends sick leave for as long as he needs until he fully recovers.
The exceptions are sick leave for pregnancy and childbirth, since they have fixed periods, and temporary disability, for which leaves are issued for 12 months. They are issued in the following cases:
- injuries with a long recovery period;
- tuberculosis;
- periods of rehabilitation after operations.
Special rules apply to certificates of incapacity for work issued for child care. For example, the duration of sick days for payment is limited by annual limits. There are other restrictions on payment of benefits, they are collected in the table:
| Reason for temporary disability | Duration of payment of insurance benefits | Legislative norm under 255-FZ |
Illness or injury of an employee:
| The entire period of illness | Part 1 Art. 6 |
| Follow-up treatment for an employee in a Russian sanatorium after receiving medical care in a hospital setting (with the exception of tuberculosis) | No more than 24 calendar days | Part 2 Art. 6 |
| Prosthetics in a hospital according to medical standards. indications | The entire period of incapacity | part 7 art. 6 |
| All cases of illness of a disabled employee | No more than 4 months in a row or 5 months a year | Part 3 Art. 6 |
| Illness or injury of an employee working under an employment contract for up to 6 months | No more than 75 days of employment contract validity | Part 4 Art. 6 |
| Illness or injury of an employee from the moment the employment contract is concluded until the day of its cancellation | No more than 75 days of the employment contract, starting from the day the employee starts work | Part 4 Art. 6 |
| Caring for a sick family member (except a child) | No more than 7 days for each insured event and no more than 30 days per year in total | clause 6, part 5, art. 6 |
| Quarantine of an employee who has been in contact with an infectious patient | All the time that the employee does not work due to quarantine | part 6 art. 6 |
| Quarantine of a child under 7 years old who goes to kindergarten | ||
| Quarantine of an incapacitated family member |
Read more: how sick leave is paid for child care.
What determines the amount of disability benefits?
Based on your length of service and average earnings. If the length of service is:
- less than five years - payments will be 60% of average earnings;
- from five to eight years - 80% of average earnings;
- more than eight - 100% of average earnings.
The length of service is calculated based on the work record book, contracts, certificates or information on transferred wages from the Pension Fund of the Russian Federation.
To calculate average earnings, all payments for which insurance premiums were paid over the last two years are taken, including from the previous employer.
Do I need to notify the employer?
Labor legislation does not stipulate the obligation of workers to warn management about illness. No such norm is specified in 255-FZ of December 29, 2006 on temporary disability. The employer does not have the right to force employees to provide mandatory notification of their absences from work due to illness. Reporting illness is exclusively the employee’s right, but in no case is it an obligation. But the employer has the right to prescribe such a condition in the internal labor regulations of the organization.
The employee conveys a warning about temporary disability both orally (directly to the manager or through colleagues) and in writing, by drawing up a notice addressed to the manager. The application is drawn up in free form, indicating the diagnosis and estimated duration of the illness.
Sick leave for part-time work
An employee has the right to receive benefits for each place of work if, at the time of issuing sick leave, he works simultaneously for different employers and in the previous two calendar years he worked for them or for others.
Since the place of work is not filled out on the electronic sick leave and a part-time job is not marked, a part-time employee can be issued one electronic certificate of incapacity for work for all of his employers. The employee reports the sick leave number for each place of work in any convenient way - in person, by phone or via instant messengers.
But in order to do this, employers must have an exchange of electronic sick leave with social insurance. If there is no agreement with the fund, then the employee needs to issue paper certificates of incapacity for work for each place of work.
If an external part-time worker had other employers in the two calendar years preceding the illness, he will receive one sick leave - in electronic or paper form. It must be provided at one of the last places of employment of your choice.
