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.
How to calculate wages using a tariff system of remuneration
The tariff system also refers to the time-based wage system. Its essence is to pay the employee the number of time units actually worked (hours or days), based on an hourly or daily rate.
Most often, the tariff system is used during a shift work schedule. In this case, you need to remember that, according to Article 154 of the Labor Code of the Russian Federation, for work at night, that is, from 22.00 to 6.00, an additional payment of at least 20% is required.
Example 2
The employee has a tariff rate of 300 rubles per hour. In November, the employee worked 7 24-hour shifts. The total actual time worked was 168 hours (7 shifts x 24 hours), night work - 56 hours.
The accountant calculated the salary for November. It is equal to 53,760 rubles ((168 hours x 300 rubles) + (56 hours x 300 rubles x 20%)).
In addition, you need to remember that if the shift occurred on a holiday (February 23, May 1, etc.), then payment should be made at least double (Article 153 of the Labor Code of the Russian Federation)
Let us add that with a shift work schedule, summarized recording of working time is often used. We wrote about it in detail in the article “Summary accounting of working time: general rules and individual subtleties.”
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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.
What documents to fill out when issuing salaries?
Article 136 of the Labor Code obliges employers to notify each employee in writing of all accruals and deductions, as well as the final amount of salary that the employee will receive. To fulfill this requirement, companies and entrepreneurs draw up and issue so-called payslips to employees.
The form of such a sheet is not established, so each employer develops it independently. The main thing is that the form contains fields for all the necessary information.
In addition, you should fill out either a payroll statement (you can use form No. T-49) or two other statements: settlement (you can use form No. T-51) and payment (you can use form No. T-53). In the case when salaries are transferred to cards, only a payslip is needed.
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 personnel information does an accountant need to calculate payroll?
To correctly calculate an employee’s salary for the past month, an accountant must have the following information:
- the date from which the employee began work (for newly hired employees);
- the remuneration system established for the employee (in most cases - time-based or piecework);
- the amount of remuneration established for the employee (salary amount, tariff rate, etc.);
- time actually worked during the month (with a time-based system), or the volume of products produced or services provided (with a piece-rate system);
- the date from which the employee stopped working (for dismissed employees).
This information comes to the accounting department from the HR department. As a rule, HR officers provide accountants with photocopies of hiring and dismissal orders, vacation orders, employment contracts, staffing schedules and time sheets. If a company has a payroll program installed, then HR officers enter data into it, and the accounting department makes calculations based on them.
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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?
If Sharikov wants to work... or relax
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An example from life. Employee Sharikov P.P. was hired on May 11, 2020. He must be granted the first leave of 28 calendar days for the period from 05/11/2020 to 05/10/2021. The employee has the right to leave starting from November 11, 2020, since after 6 months of work you can get leave (unless otherwise specified in the collective or employment agreement).
If for some reason it is not possible to allow Sharikov to go on vacation, you can, with his consent, postpone the vacation to the next year, but it must be granted no later than May 10, 2022 (no later than 12 months after the end of the year for which it is granted).
Please note: it is most convenient for an accountant to calculate vacation pay for an employee after 11 months (or more) of the year for which the vacation is granted. But in practice, some employees take vacation earlier. If an employee goes on vacation 6 months after starting work at the company, it is not advisable to provide him with the entire vacation. It is better to break it into parts and provide it for no more than 14 days. Because if an employee quits immediately after the vacation, it turns out that the money was paid in advance. In this case, you will need to recalculate them and deduct part of the money paid from the employee.
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.
Questions from our readers
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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.
Results
The procedure for recalculating vacation pay due to an employee’s illness depends on whether the vacation will be postponed or extended, as well as on whether the calculation period for determining average earnings and the duration of the vacation changes. It is not permitted to withhold overpayment of vacation pay without the employee's consent.
Find out also how to properly arrange leave followed by dismissal.
Sources: Labor Code of the Russian Federation
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