Features of registration of rolling sick leave

Every officially employed person, in case of injury, illness or other health problems, goes to the clinic at his place of residence to open a sick leave certificate, which is important for both the employee and the employer and is confirmation of absence due to illness.

The law requires each employee to provide sick leave, otherwise absence from work is considered absenteeism. This official form also gives the right to be treated at home and receive benefits during forced “rest.”

What is the difference from regular sick leave?

Regular sick leave opens and closes within one month. For example, an employee fell ill on November 5, and went to work on the 15th and provided sick leave, opened on November 5 and closed on November 14. This is a regular sick leave.

If the certificate of incapacity for work is open in one month and closed in another, then this is a rolling sick leave. For example, an employee fell ill on May 28 and returned to work on June 10.

Typically, rolling leave refers to sick leave opened in December and closed in January. But this may also apply to other months of the year.

Prolongation in the absence of illness

Often people simply do not want to go to work after recovery, and then the question arises: “How to extend sick leave if you are not sick?” This is why many citizens feign illness.

What to tell the doctor to extend sick leave? In order for you to extend the strict reporting form, it will be enough to say that you have a temperature in the morning or evening . Let it be small, within 37-38 degrees. This will allow you to gain three days of time to solve your problems. If you report a temperature above 38 degrees, you risk being referred for tests and other procedures.

We advise you to read the article “How to take sick leave if you are not sick?”, in which our specialists will tell you about all the legal and illegal possibilities for getting time off for a non-existent illness.

Who can issue a rolling sick leave?

The legislation allows the issuance of sick leave only to licensed medical institutions:

• These can be public clinics or hospitals and private medical centers that have licenses and certificates. Forms must be filled out in accordance with established rules, dates must be accurately and clearly stated.
• The document can also be obtained from a foreign clinic if the employee falls ill during a business trip. In this case, sick leave is issued according to the laws of this country, and upon return it is provided to the personnel department.

The minimum period for which sick leave is opened is 3 days. Even if the employee feels better, he cannot begin his job duties on the second day.

The maximum period for opening a sick leave is a month. If recovery has not occurred during this time, and it is necessary to continue treatment, the head physician of the medical institution gathers a council of doctors, at which the issue of further treatment or closure of sick leave is decided.

What should an employee do?

The employee logs into the service recipient’s personal account on the Social Insurance Fund website and creates an application for remote opening of sick leave.

To work in your personal account on the FSS website, you need to be registered on the government services portal. But Government Decree No. 294 dated March 18, 2020 allows that, with the consent of the insured, another person can file an application for him.

If the application is not submitted by the insured person himself, in the form immediately under the heading you need to check the box “Consent to submit an application for the issuance of an electronic certificate of incapacity for work for another person not registered in the Unified Identification of Affiliation”. Otherwise, the form will automatically include the data of the person who logged in to the site, and not the insured person.

Not all clinics will issue such sick leave: there may be no more than three of them in the region. Therefore, a medical organization will need to be selected from the list, regardless of where the employee is usually treated.

The following documents must be attached to the completed application:

• scan of the international passport: the first page with a photo and a page with marks about crossing the Russian border;
• if there is no such mark in the international passport - copies of other documents that will confirm that the employee was abroad;
• electronic travel ticket;
• if an employee goes into quarantine due to cohabitation with a person who has returned from abroad, a scan of a document confirming cohabitation.

An application with attached documents must be sent to the FSS. If any problems arise and you cannot send an application through your personal account, call the territorial FSS office.

If anything is unclear, please refer to the detailed instructions.

When will sick leave be issued?

A sick leave certificate will only be issued to a truly sick person (illness or injury). This does not apply to a person under the influence of drugs or alcohol.

The following situations are also possible:

1. If a relative is sick and needs care.
2. Health problems due to pregnancy.
3. Childbirth is coming.
4. The person is in quarantine.

Important! If an employee falls ill during vacation, the vacation can be extended after recovery.

Features of issuing sick leave during quarantine

The new Order clarifies how to issue sick leave when there is a threat of the spread of diseases dangerous to others.

1. Those who must be temporarily suspended from work or in self-isolation will be issued a certificate of incapacity for work for the entire period.
2. A patient who received medical care using telemedicine (that is, remotely) will be issued an electronic sick leave (including for pregnancy and childbirth). To register, you do not need to go to a medical organization. The doctor who issues such a sick leave must be listed in the Federal Register of Health Workers, and the medical institution must be listed in the Uniform State Health Information System register of medical organizations.

How does payment work?

After recovery, the sick leave is transferred to the accounting department. But no later than six months from the date of termination of the sick leave. Otherwise, benefits will not be accrued.

In accordance with Federal Law No. 255 of 03/09/16, after submitting a certificate of incapacity for work, benefits are accrued within 10 days and issued together with the next salary or advance payment.

Benefit payment calculation

To calculate the payment amount you need to know:

1. How many days did the sick leave officially last?
2. Official work experience.
3. Average wage for one day.

Benefit amount

The amount of the benefit directly depends on the length of service, as well as on the salary of the last two years:

• If the experience is less than 2 years, then provide a certificate from a previous job for correct calculation.
• If the work experience is more than 8 years, then the amount of benefits for one day of sick leave is equal to the average income per day.
• From 5 to 8 years - 80% of average income.
• Up to 5 years - 60% of average income.
• Up to 6 months - payments are calculated according to the minimum wage.

The calculation of rolling sick leave is made using the same formula as for regular sick leave.

The average salary per day is calculated as follows: the annual salary for the two previous years is divided by 730 days. Then it is multiplied by the number of days of sick leave and by a coefficient (0.8; 0.6 or according to the minimum wage).

Let's look at an example

Employee A.A. Petrov provided sick leave, which was opened on December 25, 2021, and closed on January 10, 2021. On January 11, the employee began his official duties. Thus, he was sick for 7 days in December and 10 in January - a total of 17 days.

The amount of his income for the previous 2 years:

• For 2015 - 300 thousand rubles.
• For 2021 - 350 thousand rubles.

Total 650 thousand rubles for two years.

Let's calculate the average income for one working day: 650,000/731=889 rubles. 2021 was a leap year, so you need to divide by 731, not 730. The employee’s work experience is more than 10 years, so his payment per day will be equal to the average income per day. If the total length of service was, for example, 6 years, then the payment per day would be 889 * 0.8 = 711 rubles.

So, the total payment for 17 days of sick leave will be 889 * 17 = 15,113 rubles.

Important! The employee will not receive the entire amount: taxes will be deducted.

Is it possible to close a certificate of incapacity for work retroactively?

Closing sick leave “retroactively” implies the execution and issuance of a document on the day it was opened. This method is used in exceptional cases:

• during pregnancy;
• citizens who have young children aged 7 years with a serious illness;
• employees who are under 15 years of age are disabled or have HIV.

It happens that a citizen works on a shift schedule and needs to go out on a day when the doctor is officially off. In such a situation, the certificate of incapacity for work is closed in advance on the doctor’s last working day before his day off.

What difficulties arise when paying for temporary sick leave?

Difficulties with calculating and paying for transitional sick leave usually do not arise.

You need to know some nuances:

1. A sick leave sheet opened in December and closed after the new year contains at least 2 forms, one of which relates to the new year, and the other to the previous year.
2. Sheets can be provided at different times, then payment will be calculated for each form separately.
3. If the sick leave is provided with a complete set of forms after the sheet is closed, then the payment will be calculated in the total amount within 10 days from the date of provision of the papers.

How many times and for how long

You can extend your sick leave with a therapist only once; repeated extensions are possible only when the issue is discussed by a medical commission. If the period approved by the medical commission has also expired, the sick person is sent for a medical examination, where the dynamics of recovery are monitored.

If positive dynamics are present, then the sick leave is extended until the patient fully recovers; if not, a working or non-working disability group is awarded. In the latter case, the sick leave is closed upon receipt of the results of the medical examination.

Below is a table of maximum renewal periods for doctors :

Transition to electronic sick leave certificates

In 2021, a new federal law No. 86 was issued on the transition from paper sick leave certificates to electronic ones for all medical institutions. This will simplify and speed up the transfer of documents via the Internet to the accounting department and the Social Insurance Fund. The law does not deprive an employee of the right to receive a certificate of incapacity for work in traditional paper form, and in electronic form the papers are sent to the relevant organizations only with voluntary consent.

From July 1, 2021, a smooth transition to electronic hospital clinics and hospitals connected to the Medical Information System began. The sick leave certificate is signed electronically, and the discharged employee is given his number, with which he goes to the accounting department. As soon as the sick leave is closed, at that very second it is transferred to the work organization and the Social Insurance Fund. Using the number in the database, the accountant will find a document with the necessary information for calculating benefits. It is impossible to falsify such a document, since the communication channels through which it is transmitted are reliably protected.

Rolling sick leave is practically no different from regular sick leave, except that it is open in one month and closed in another. You can obtain the document at any licensed medical institution. Calculating and paying disability benefits is not difficult. The only thing you need to be careful with: if you choose a sick leave certificate on paper, then it must be submitted to the accounting department within the time limits established by law.

How quickly the payment will be calculated depends on the employee: the faster the documents are provided, the faster the money will be transferred to the account.

Who are the new rules for?

Temporary rules for issuing sick leave are valid from March 20 to July 1, 2021 (Government Decree No. 294 dated March 18, 2020). They concern:

• those who arrived in Russia from countries where there are cases of coronavirus infection;
• those who live with the newcomers.

“It follows from the resolution that the temporary rules apply only to those who go into quarantine and fall into the categories listed in the resolution. If an employee becomes infected with coronavirus and takes sick leave, everything happens as usual. But it is not clear how to issue sick leave for those who have not traveled anywhere, but have had contact with people infected in Russia. We are waiting for amendments to the resolution or clarifications from the FSS,” explained Vyacheslav Shinkarev, an expert in calculating wages, insurance premiums and personal income tax.

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.

Who makes the decision

Therapist

The therapist can extend sick leave for up to 30 days and only once . All other actions must be approved by a medical commission.

Medical commission

When extending sick leave for more than 15 days, decisions are required to be made by a special selected medical commission. Any verdict of theirs is recorded in the table “Exemption from work” with two signatures.

Everything you need to know about sick leave: the most frequently asked questions

Sometimes people prefer not to go on sick leave, but to endure the illness “on their feet” and continue to go to work so as not to lose money. Now such behavior is dangerous not only for the person himself, but also for those around him. Together with Oleg Shein, a member of the Committee on Labor, Social Policy and Veterans Affairs, we answer the most frequently asked questions about sick leave.

Sick leave is regulated by the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” and individual articles of the Labor Code of the Russian Federation.

In what cases is sick leave issued?

In the following:

• illness (injury) of a citizen;
• further treatment of an employee in a sanatorium-resort institution;
• prosthetics in a hospital;
• illness of a family member who needs care;
• pregnancy and upcoming birth;
• quarantine.

Where does the money for disability benefits come from?

There is no need to be afraid to go on sick leave - you will definitely be paid.

When sick leave is paid due to an employee’s illness or injury:

• for the first three days, payments come from the funds of the employer (the policyholder);
• for the following days - from the funds of the Social Insurance Fund of Russia.

In other cases - caring for a sick family member, quarantine, prosthetics, after-care in a sanatorium - the benefit is paid from the Social Insurance Fund from the first day.

“Sick leave is paid from the Social Insurance Fund. Accordingly, the employer does not bear any personal losses. Expenses come from the fund, where there is no budget money, but deductions from the employee’s salary. This money also pays for sick leave. A person receives his own money, set aside from a government institution,” the deputy explained.

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.

Can all medical organizations issue sick leave?

Sick leave is issued by medical organizations authorized to examine temporary disability. These may include private clinics with a suitable license.

Do they pay benefits only for working days, weekends are not considered?

The benefit is paid for calendar days, that is, for the entire period for which the certificate of incapacity for work was issued.

There are exceptions to this rule.

Is there a minimum benefit?

Yes. There are situations when an employee had no earnings over the previous two years or the average earnings were below the minimum wage. In this case, the benefit is calculated from the minimum wage.

There is also a benefit maximum. The maximum payment for sick leave is made dependent on the maximum value of the base for calculating insurance contributions to the Social Insurance Fund. The value is indexed annually by resolutions of the Government of the Russian Federation and characterizes the maximum amount with which contributions to the Social Insurance Fund can be paid for the year. Thus, the FSS cannot pay benefits in an amount above this limit (it does not receive contributions for this).

The maximum base for calculating contributions was:

• in 2021 - 815,000 rubles;
• in 2021 - 865,000 rubles;
• for 2021 - 912,000 rubles.

This means that in 2021, the value of the average daily earnings for calculating the maximum sick leave payment will be no more than: (865,000,815,000) / 730 [days] = 2,301.37 rubles.

Does violation of the regime prescribed by the attending physician affect the amount of sick leave?

Yes, from the date of violation, benefits will be calculated from the minimum wage. If the cause of an employee’s illness is alcohol, drug or toxic intoxication, then the benefit for the entire period of illness is calculated from the minimum wage.

What is the maximum period of sick leave?

Temporary disability benefits for loss of ability to work due to illness or injury are paid for the entire period until the day the ability to work is restored or disability is established.

Is it possible to extend sick leave?

If after 15 days the patient has not improved, then a medical examination will be required to extend the sick leave. If, for medical reasons, the patient must go to a hospital, then sick leave is issued for the entire period of stay in the medical institution. After this, the hospital doctor can extend the document for 10 days for rehabilitation at home.

Sick leave to care for a child can be extended until the child is fully recovered only if the child is under seven years old.

In the case of long-term treatment, the medical organization issues a new certificate of incapacity for work and at the same time draws up the previous certificate of incapacity for work to assign and pay benefits for temporary disability, pregnancy and childbirth.

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.

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).

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.