How is sick leave paid for child care?
Sick leave for a child is paid from the first day at the expense of the Social Insurance Fund.
The number of paid days depends on several factors: the age of the child, the method of treatment - outpatient or inpatient - and the disease. Child under 7 years old, outpatient treatment . The Social Insurance Fund will pay for 60 days during the year. The period increases to 90 days if the child’s illness is listed in the Appendix to the Order of the Ministry of Health and Social Development of the Russian Federation dated February 20, 2008 No. 84n. Within the framework of one insured event, an unlimited number of days will be paid.
Child under 7 years old, hospital . The state will pay for all days spent by the parent and child in the hospital.
Child 7-15 years old, outpatient treatment . For one insured event, they will pay for a maximum of 15 days, within a year - 45.
Child 7-15 years old, inpatient treatment . For each insured event, the Social Insurance Fund will pay sick leave for a maximum of 15 days.
Child over 15 years old . The rule for calculating sick leave applies here as when caring for a sick family member. For outpatient treatment, no more than 7 days will be paid for each case of illness. Within a year, the limit is 30 days.
Disabled child under 18 years of age . For outpatient treatment, a maximum of 120 days will be paid during the year. Within one case of treatment, outpatient or inpatient, the number of days is not limited.
A disabled child under 18 years of age with HIV or an illness associated with a post-vaccination complication . In such a situation, the FSS does not limit the number of paid days.
Important! The child's age is determined at the date of onset of the disease.
The days for payment are calculated by the employer, as stated in the Letter of the Federal Social Insurance Fund of the Russian Federation dated December 19, 2014 No. 17-03-14/06-18772.
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Annual paid leave: extend or postpone
Annual paid leave must be extended or postponed to another period determined by the employer taking into account the wishes of the employee, in the event of temporary disability of the employee (according to Article 124 of the Labor Code of the Russian Federation).
| Situation: According to the vacation schedule, an employee is entitled to a vacation of 10 days. He went on vacation, but a day later he fell ill and was on sick leave for 7 days. This means that the employee either leaves vacation 7 days later than originally expected, or leaves on time, but still has 7 days of vacation left. An employee can go to work exactly when, according to the order for granting leave, his leave should have ended. In this case, the working time sheet will contain the code “OT” (annual leave) not for 10 days, but only for 3 days. And in 7 days - code “B” (temporary disability). During these days he will receive disability benefits. |
The period for which the vacation will be postponed (the remaining part of the vacation) is determined by the employer, taking into account the wishes of the employee expressed in the application (Part 1 of Article 124 of the Labor Code of the Russian Federation). Accordingly, the employer is obliged to postpone the vacation at the request of the employee. But the transfer date is determined not only based on the wishes of the employee, but also taking into account the capabilities of the employer. After the employee and employer agree on the date of the new vacation, it is necessary to issue an order to postpone the vacation. And based on the order, make changes to the vacation schedule.
| Important! What should an accountant do with vacation pay? For example, in the situation discussed above, vacation pay was paid for 10 days, but in fact 3 days of vacation were used. Is it possible to deduct vacation pay from an employee for unused vacation days? Article 137 of the Labor Code clearly states cases when certain amounts can be withheld from an employee’s salary. This list is exhaustive and is not subject to broad interpretation. The current situation is not on this list. This means that vacation pay for 7 days cannot be withheld from the employee. |
Despite the fact that the mechanism for such recalculation is not specified directly in the Labor Code of the Russian Federation, it is necessary to do so. After all, vacation pay accruing during the period of vacation actually not used due to illness is, in fact, no longer the average earnings saved for vacation days. For the days that the employee was ill, his lost earnings are compensated by paying temporary disability benefits. In practice, they do this: accountants recalculate and spend vacation pay for sick days as an advance to the employee towards his salary, which he will begin to earn after returning from vacation. And such actions are legal, the prohibition of the Labor Code of the Russian Federation on withholding is observed - no amounts are withheld from the employee. When the employee goes on vacation, it will be necessary to issue a new vacation order and accrue vacation pay to him again, calculating the average earnings.
| Important! But if an employee is delayed in returning to work for exactly the same number of days as the sick leave was issued for, it means that he decided to extend his vacation. And he should not write any applications to extend his vacation. There is no need to draw up an order to extend vacation or make changes to the vacation schedule. The only document that the employee must provide and which obliges the employer to extend the leave is a certificate of temporary incapacity for work. In such a situation, there is no need to recalculate vacation pay. The employee must be paid sickness benefits (Clause 1, Article 15 of Law No. 255-FZ of December 29, 2006). |
| Situation: In practice, employees determine the date of return from vacation in case of illness independently, counting the number of days of incapacity from the last day of vacation. However, the number of sick days and the number of vacation days that an employee has taken is not always the same. For example, if a non-working holiday falls during the period of illness, there is no need to extend vacation for it - it no longer falls within the vacation period, but is excluded from it along with days of illness (Part 1 of Article 120 of the Labor Code of the Russian Federation). Or the number of sick days may be greater than the number of vacation days not used because of it. Vacation is extended specifically for vacation days not used due to illness, and not for sick days. |
If an employee falls ill before the start of the vacation and does not have time to recover by the time it begins, the vacation must be rescheduled for another date.
How is sick leave calculated for child care?
The amount of the benefit depends on the average daily earnings. It is calculated using the following formula:
Average earnings = Sum of payments for the previous 2 years / 730
In 2021, the calculation requires the amounts of payments in 2021 and 2021. The legislator has provided limits for the base for calculating insurance premiums: in 2021, when calculating average earnings, more than 865,000 rubles cannot be included in the calculation, in 2021 - 815,000 rubles. That is, in 2020 the maximum average daily earnings is:
(RUB 815,000 + RUB 865,000) / 730 days = 2,301 rub. 37 kopecks
The minimum benefit amount has also been established. It depends on the minimum wage on the day of onset of the disease:
RUB 12,130 * 24 months / 730 days = 398 rub. 79 kopecks
When determining benefits, remember to compare the employee's benefit to the minimum and maximum amounts.
Next, we calculate the amount of the benefit using the formula:
Benefit amount = Average earnings * % of length of service * Number of sick days
The percentage of experience can range from 60% to 100%. You can get 100% only if you have at least 8 years of work experience. 80% goes to employees with 5 to 8 years of experience. And 60% is the percentage for employees with less than 5 years of experience.
The number of days of illness is indicated on the sick leave certificate. The employer’s task is to control whether the number of child care days that are subject to payment has been exhausted. If the sick leave indicates more days than the employee has left, accrue only the due portion.
The calculation uses the insurance period - the period of work of the employee when insurance premiums were paid for him by all his employers. You can recognize him by looking at his work record.
Important! When caring for a child under 15 years of age for outpatient treatment after 10 days of illness, all subsequent days are paid at a rate of 50% of the average daily earnings.
Benefits are accrued based on a certificate of incapacity for work within 10 calendar days from the date of its transfer to the employer.
Results
To go on maternity and postpartum leave, the expectant mother will need a sick leave certificate issued by a medical institution: receiving a certificate is one of the conditions for paying for it. If on leave the child is cared for not only by the mother, but also by other family members (relatives), then the allowance is paid to one of them.
Sources:
- Labor Code of the Russian Federation
- Law “On Mandatory Social Insurance...” dated December 29, 2006 No. 255-FZ
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How to fill out a sick leave certificate
The employer fills out only part of the form. Enter the employee’s data, length of service, average earnings, the period for which the benefit is calculated and its amount. The head and accountant of the company put their signatures.
In the line “Reason of disability”, enter the appropriate code:
- 09 - standard code for child care;
- 12 - caring for a seriously ill child under 7 years of age;
- 13 - caring for a disabled child;
- 14 — caring for a disabled child with a complication after vaccination;
- 15 — caring for a child with HIV.
A child or family member falls ill during annual leave
Please note: if a member of the employee’s family falls ill during the period of annual paid leave, this circumstance does not affect the extension of the said leave (Decision of the Supreme Court of the Russian Federation dated 02.28.2013 N APL13-18, decision of the Supreme Court of the Russian Federation dated 03.12.2012 N AKPI12-1459). Accordingly, if your employee takes sick leave to care for a child during his paid leave, then the leave is not extended or transferred, and sick leave is not paid. Such sick leave was issued in violation of clause 41 of the Procedure for issuing certificates of incapacity for work, approved. By Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n.
Sick leave for 2 children
The main difficulty when applying for sick leave for 2 children is controlling the paid limits. It must be maintained for each employee’s child separately. If children are sick at the same time, one sick leave certificate is issued, which serves as the basis for calculating benefits.
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How long will they be allowed to care for sick parents and other relatives?
Medical institutions issue sick leave to care for sick parents and other relatives. It will be possible to receive temporary disability benefits if persons who, according to the Family Code of the Russian Federation, are family members, are unwell:
- spouses;
- parents;
- children;
- adoptive parents and adopted children;
- persons bound by rights and obligations arising from marriage, kinship and adoption, including grandparents, grandchildren, brothers and sisters, stepfathers, stepmothers, stepdaughters and stepsons.
When taking out sick leave to care for an elderly person, indicate the degree of relationship:
- 38 - mother;
- 39 - father;
- 40 - guardian;
- 41 - trustee;
- 42 - another relative caring for a sick relative.
The attending physician has the right to issue sick leave so that a working citizen can stay at home and care for the patient for a period of 3 to 7 days. If necessary, you will have to take the remaining days at your own expense or as part of your annual leave.
The law specifies for how long sick leave is issued in 2021 for caring for sick parents over 80 years old - one certificate for caring for an adult sick person will be paid for a maximum of 7 days. The maximum duration of the paid period per year is 30 days. And remember: staying at home and caring for a chronically ill person during a period of remission is not prohibited.
A certificate of incapacity for work when a child is sick and a parent is on vacation.
If a mother takes sick leave with her child on vacation , the time for rest will not be rescheduled or extended.
Therefore, sick leave should be opened on the day when the woman was supposed to return from vacation (based on clauses 40-41 on the rules for issuing sick leave).
When a woman took leave from April 3 to April 17, and her child fell ill, she must take out a certificate of incapacity for work starting from April 18.
If she takes out a sick leave on the day when the baby got sick, for example, April 15, 2 days that coincided with the vacation, no one will pay her.
A woman whose two children fall ill at once will receive one certificate of incapacity for work.
Is it possible to agree with the employer on extending or postponing rest days?
Vacation can be extended or rescheduled only in the event of illness of the employee himself, and not of a member of his family.
This rule is established in the recommendation letter of the FSS of Russia dated August 09, 2007 No. 02-13/07-7422. In cases where an employee needs sick leave to care for her child, it will be opened on the date when she was supposed to return to work after her vacation.
When is this allowed?
Internal local documents of an enterprise, for example, a collective agreement may stipulate the possibility of extending an employee’s leave due to the illness of a member of his family for whom he was caring .
In this case, the employer must make a proposal to amend the collective agreement, and together with the trade union organization of the enterprise, the relevant points are included in the document.
Does the employer have the right to refuse?
A collective agreement is not a mandatory document for an organization; accordingly, its content is not stipulated by law. The decision to include in its content any item relating to sick leave and vacations in particular is decided through negotiations between the collegial trade union body and the manager: and both parties in this case have equal rights.
Cases in which sick leave on vacation will not be paid.
It is worth paying more attention to the issue of payment. Not every sick leave can be paid.
Money will not be transferred:
- if we are talking about sick leave during study leave,
- when the employee was on maternity leave,
- when the employee took a vacation at his own expense,
- if the employee was caring for elderly relatives or small children.
Due to the fact that in these cases, when sick, vacation is not transferred and is not paid, you do not need to take sick leave. It won't affect anything anyway.
Grandmother on sick leave with her grandchildren: how to pay, documents.
