What are the deadlines for paying sick leave in 2021 - 2021?

In tax legal relations, deadlines often play, if not the main, then an important role. There are no questions about the deadlines, which are defined quite clearly - the deadline for the taxpayer to fulfill any obligations or actions (for example, paying tax, filing tax reports) is named.

The situation becomes more complicated if the deadline is determined by the expiration of a certain period of time, that is, when it depends on the actions of participants in tax legal relations or events related to their participation. When establishing such deadlines, the legislator, as a rule, uses reference formulations, for example, “no later than N days, counting from the day...”, “no later than N days from the date of occurrence...”.

However, simpler formulations also raise questions. For example, what would be the deadline defined by the phrase “on or before…” or “on or before…”?

Who pays sick leave in 2021 and when?

From 01/01/2021, temporary disability benefits throughout the country are paid according to the rules of the “pilot” project. So, in case of illness or injury:

the employer issues benefits for the first 3 days of illness;
The employee receives the rest from the Social Insurance Fund.

In cases of sick leave:

caring for a sick family member;
for quarantine of an employee, his child under 7 years old attending kindergarten, or an incapacitated family member of the employee;
for prosthetics for medical reasons in a hospital;
when providing follow-up treatment to an employee in a sanatorium-resort organization on the territory of the Russian Federation immediately after providing him with medical care in a hospital,

benefits The FSS pays benefits in full starting from the first day.

See our memo for accountants on the new procedure for paying benefits from 2021.

The benefit is accrued no later than 10 calendar days from the date of receipt of sick leave from the employee. The employer issues the money on the next day after the settlement date established for the payment of wages. Social insurance pays funds within 10 calendar days from the date of receipt of documents (information) or a register of information from the employer.

For example, if an employee submitted sick leave on January 15, and the salary payment deadlines are on the 5th and 20th of each month, then the benefit must be paid no later than February 5.

Important! Recommendations from ConsultantPlus To pay an employee benefits due to illness or domestic injury, obtain from him the following documents (information): certificate of incapacity for work... See the full list of documents in K+, having received a free trial access.

Violation of paperwork deadlines

If you miss the period for receiving an inheritance, you will have to go to court to restore the deadline for writing an application at the notary’s office. The citizen's claim will be satisfied if there is a good reason. The law does not contain a list of reasons for missing the deadline for registering an inheritance, but in practice the reasons are most often related to the fact that a person is physically unable to visit a notary.

Objective grounds for violation of deadlines:

staying abroad without the opportunity to come to Russia in the near future and visit the place where the inheritance was opened;
receiving previously false information about the lack of inheritance;
being in the army or in prison, performing a long service assignment, etc.;
ignorance about the tragic events, because the successor did not communicate with the testator for a long time.

The procedure for restoring deadlines begins with filing a statement of claim. The procedure can be carried out 6 months after the death of a relative. But if more than 3 years have passed (in exceptional cases - 10 years), then the court does not have the authority to allow the recalculation of the inheritance.

If the period when you can go to court has expired, you can receive the due share only with the consent of all successors. They must confirm in writing their consent to the recalculation of the inheritance. In this case, relatives must give their inheritance documents to a notary in order to receive a certificate for a new calculation after allocating a share to an unexpectedly appeared applicant. But in practice this option does not occur.

Restoration of inheritance rights in court

When going to court, a citizen must clearly formulate the reason for the violation of the deadlines for entering into an inheritance and collect evidence of valid grounds. Next you need to write a claim.

Application details:

name of the judicial authority;
information about the applicant and all applicants for the inheritance;
description of the reasons for missing deadlines;
A list of documents that are attached to the claim and prove the existence of valid grounds for restoring rights to inheritance.

If the rules for drawing up an application are violated, the plaintiff’s claims will be rejected. When the application is accepted for consideration and satisfied by the court, the circle of successors is determined and the shares of each applicant are recalculated.

Deadlines for filing a claim

It is allowed to go to court within 3 years from the date of death of the testator or the time when the citizen learned about his rights to the property of the deceased. In exceptional cases, the application will be accepted after 10 years. There are equal opportunities for all heirs to claim their inheritance rights, regardless of the line of kinship and the due portion.

Agreement of the parties

If a new claimant to the assets of the deceased appears, the heirs can give him the allotted share without litigation. To do this, the successors must draw up written agreements and submit their certificates to the notary. The actual heirs must be prepared for the fact that their share will be reduced, since a share is being formed for the new applicant.

How was sick leave paid until 2021?

Until 2021, payment of temporary disability benefits within the statutory sick leave payment period was carried out by:

1. The employer - upon subsequent reimbursement of expenses from the Social Insurance Fund (starting from the 4th day of illness, in case of a work injury - for all days).

This scenario was implemented in the most general case. It was assumed that at the time of payment of sick leave, the employee was an active full-time employee of the employer.

Read about filling out an application for reimbursement of expenses that exceeded the amount of accrued OSS contributions here.

2. FSS as a subject of legal relations regulated by the provisions of the Law “On Compulsory Insurance” dated December 29, 2006 No. 255-FZ.

The Social Insurance Fund was obliged to make payments for sick leave (starting from the 4th day of illness, in case of a work injury - for all days), if (clause 4 of Article 13 of Law No. 255-FZ):

the employer from whom the employee has the right to receive benefits was liquidated at the time of registration of sick leave;
the employer cannot pay sick leave due to insufficient funds in the account, based on the priority of fulfilling other financial requirements;
the employer is in bankruptcy, and there is no way to recover sick pay from its existing assets.

3. FSS as a subject of legal relations regulated by Decree of the Government of Russia dated April 21, 2011 No. 294.

Here we are talking about a “pilot project”, within the framework of which the calculation and payment of benefits is carried out only by the Social Insurance Fund (from the 4th day of illness, except for sick leave for an industrial injury).

Let’s consider how long it took for employers and the Social Insurance Fund to pay for sick leave under each of the above scenarios.

Deadlines set as “not later than” or “before” a specific date

Clause 7 of Art. 346.21 of the Tax Code of the Russian Federation (for example), it is established that advance payments for “simplified” tax are made no later than the 25th day of the first month following the expired reporting period. In this case, the 25th (or another subsequent day - if this date falls on a weekend or holiday) is the last day for the “simplified” person to perform the designated duty. A similar phrase (“not later”) is contained in Art. 346.23 of the Tax Code of the Russian Federation, which determines the deadlines for submitting a declaration under the simplified tax system in various cases.

Calculating (setting) the deadline in such situations is extremely simple. There shouldn't be any difficulties here.

It is somewhat more difficult if the deadline is set as “until” a certain date. For example, clause 2 of Art. 346.14 of the Tax Code of the Russian Federation obliges the “simplified” person to notify the tax authority of a change in the object of taxation in 2019 before December 31, 2021.

The literal interpretation of this rule suggests that a notice of a change in the object of taxation must be submitted before the specified date; accordingly, filing a notice on the 31st indicates that the “simplified” person missed the established deadline.

However, both officials and courts in such cases, as a rule, make concessions for taxpayers, considering that the period “until” means “including”.

For example, the Federal Tax Service in Letter dated November 21, 2018 No. BS-4-21/ [email protected] regarding clause 7 of Art. 407 of the Tax Code of the Russian Federation (which states the obligation of an individual to submit, before November 1, a notification about selected objects in respect of which he will take advantage of the personal property tax benefit) indicated that the last day for filing such a notification is November 1. In support of this conclusion, the authors of the letter referred to paragraph 7 of Art. 3 of the Tax Code of the Russian Federation, according to which all irremovable contradictions must be interpreted in favor of the taxpayer.

The Ruling of the Supreme Court of the Russian Federation dated October 16, 2018 No. 304-KG18-7786 in case No. A45-14844/2017 considered the dispute about the deadline for paying land tax.

Let us remind you: the procedure and terms for payment of land tax and advance payments on it are established by the regulations of municipalities. Moreover, these deadlines cannot be set earlier than the deadline specified for submitting a tax return - February 1 of the year following the expired tax period (clause 1 of Article 397, clause 3 of Article 398 of the Tax Code of the Russian Federation).

In this regard, in 2021, the regulatory act of the city of Novosibirsk established deadlines for the payment of land tax and advance payments on it with the wording “until”, for example, for the first quarter - until April 30 of the tax period. In fact, the first advance payment due until April 30, 2021 was made in two payments - on May 4 (since April 30 and May 1-3 were days off) and on August 1. Tax officials considered that the company was late in payment and charged it a penalty starting April 30. However, the company, believing that the last day for payment was April 30, went to court.

The district court and the appellate court concluded that when a deadline is stated “until a certain date,” the action for which this deadline is established must have already been completed by the specified date. Therefore, the date itself, before which the action must be performed, is not included in such a period.

Meanwhile, the Judicial Collegium of the Supreme Court of the Russian Federation, agreeing with the decision of the first instance, indicated that the wording of the deadline “until April 30” does not allow us to reliably and without unremovable doubts determine whether the deadline for fulfilling this obligation is April 29 or 30.

Taking into account clause 7 of Art. 3 of the Tax Code of the Russian Federation, a later payment of tax is usually preferable for the taxpayer. Therefore, the deadline for fulfilling the obligation to make an advance payment for the first quarter should be considered to be April 30. The senior arbitrators also emphasized that this approach is confirmed by the legal position set out in the Decree of the Constitutional Court of the Russian Federation dated July 4, 2002 No. 185-O, according to which the wording “monthly before the 15th day of the previous month” and “monthly no later than the 15th day of the month , following the reporting month" (in relation to the deadline for tax payment by road users) are equivalent.

For our part, we believe that the position set forth in the Determination of the Supreme Court of the Russian Federation No. 304-KG18-7786 can be guided not only when determining deadlines for paying fiscal payments, but also in other situations requiring the taxpayer to perform any actions on time, defined using the preposition "before".

But is a similar approach applicable to determining the last day if we are talking about “urgent” responsibilities of the tax authorities? We believe that no, since the effect of the norm of paragraph 7 of Art. 3 of the Tax Code of the Russian Federation (in fact, the main argument in case No. A45-14844/2017) applies exclusively to taxpayers.

How long did employers have to pay for sick leave in 2021?

The obligation to pay sick leave for Russian employers arose from the moment an employee who is on or has returned from sick leave presents a certificate of incapacity for work, which is issued by a medical institution. Within 10 calendar days after receiving such a certificate, the employer was obliged to accrue temporary disability benefits to the employee.

On the nearest (relative to the date of accrual of benefits) salary transfer day, the employer is obliged to pay the corresponding benefit. As a rule, this payment is made simultaneously with the salary and in the same way (cash or by transfer to a card).

For information on the specifics of withholding personal income tax from sick leave payments, read the article “Is sick leave (sick leave) subject to personal income tax?”

How long does it take for an employer to pay disability benefits if an employee takes sick leave on the day of dismissal? The answer to this question is considered step by step by ConsultantPlus experts. Get trial access to the system and study the material for free.

How long does it take for money to arrive after a benefit application is approved?

The timing of payments depends on the specific region, they are usually made before the 26th of each month. From the date of approval of the application for benefits until immediate payment, at least 3 working days must pass (depending on the region). You will receive your monthly amount by the 26th of each month. If you submitted an application, for example, on August 28, then you will receive your payment by September 26.

Please note that since the system is overcrowded with requests of this type, there may be delays. Representatives of social services ask parents not to worry - all payments due to them will be received on time before the end of the month (usually the 26th).

This will be useful: how to find out the name of the local physician at your address.

Deadlines for payment (payment) of sick leave from the Social Insurance Fund until 2021

If the employer was located in a constituent entity of the Russian Federation in which the FSS pilot project was not operating, then in cases provided for by law, the fund paid the employee sick leave funds within 10 calendar days from the date of receipt directly from him or through the MFC of the necessary documents:

statements (according to Appendix No. 1 to the regulations, approved by order of the Ministry of Labor and Social Protection of Russia dated May 6, 2014 No. 290n);
sick leave;
certificates of earnings (according to Appendix No. 1 to the order of the Ministry of Labor of the Russian Federation dated April 30, 2013 No. 182n);
documents certifying insurance experience (according to the rules approved by order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 No. 91):
other documents listed in clause 13 of the regulations approved by order No. 290n.

If the employing company was located in the region in which the Social Insurance Fund pilot project is being implemented, then sick leave payment - the timing of benefit payment - consisted of the following periods:

1. The period during which the employer is obliged to transfer to the local Social Insurance Fund the necessary data about an employee who went on sick leave is 5 calendar days.

2. The period of verification of documents by the Social Insurance Fund and payment of sick leave is 10 calendar days.

Thus, the total period for paying sick leave in 2021 in the regions of the FSS pilot project may have a longer duration (up to 15 calendar days).

Responsibility

The procurement legislation determines whether it is possible to increase the payment period under the contract - yes, under certain conditions, changing essential conditions is allowed. But the deadlines established by the standards cannot be exceeded. The absence of a payment procedure and terms in the contract is a violation of Part 13 of Art. 34. The customer official who approved the documentation in violation will be held administratively liable in the form of a fine in the amount of 3,000 rubles on the basis of Part 4.2 of Art. 7.30 Code of Administrative Offenses of the Russian Federation.

If an official violates the procedure and terms of payment under a contract or advance payment obligations for the first time, he will be fined in the amount of 30,000 to 50,000 rubles. Repeated violations will result in disqualification for a period of one to two years.

Results

Starting from 2021, sick leave is paid according to new rules: the employer calculates and issues benefits for the first 3 days of illness, the second part of the amount is paid to the Social Insurance Fund employee. To accrue benefits, the employer is given 10 calendar days from the date of receipt of sick leave from the employee. Money is issued along with the next salary. The Social Insurance Fund pays benefits within 10 calendar days after receiving the relevant documents from the employer.

Sources:

Federal Law of December 29, 2006 No. 255-FZ
Decree of the Government of the Russian Federation of April 21, 2011 No. 294
Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n
Order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Minimum term

No regulatory document sets a minimum period of sick leave in 2021, but usually at least three days are given for treatment. After repeated admission, a decision is made to continue or discontinue therapy. That is, the duration of sick leave is determined by the attending physician, taking into account the patient’s well-being.

At the same time, the laws of the Russian Federation stipulate how long medical workers can give sick leave:

the attending physician has the right to issue a sick leave certificate for up to 15 days;
paramedics and dentists are allowed to release the patient from work for up to 10 days inclusive;
a special medical commission is authorized to extend the document for longer periods.

Rationale

The current labor legislation does not directly regulate this issue, while there is no direct prohibition on changing the work schedule for employees with cumulative accounting of working hours during the accounting period. Official explanations from government agencies are not provided in SPS ConsultantPlus.

At the same time, in order to make a decision in this matter, the employer must take into account that the shift work schedule should be distinguished from the regular schedule (not shift work).

Extracted from the HR Guide. Work time

2.2. Work schedule with summarized recording of working hours

When recording working hours in aggregate, the presence of a work schedule is mandatory, since the employee must know in advance what his work schedule will be (for example, a sliding schedule in flexible working hours). It is necessary to distinguish the shift schedule for the corresponding work from other work schedules, the use of which is associated with the introduction of summarized recording of working hours (for example, when working in one shift). For more information on creating a shift schedule, see paragraph 5 of this material.

The work schedule can be put into effect by order of the head of the organization. The Labor Code of the Russian Federation does not contain norms defining the period and form of familiarization with work schedules, in which a summarized recording of working time is also introduced, in contrast to the shift schedule (Part 4 of Article 103 of the Labor Code of the Russian Federation). Therefore, in the PVTR, when determining the procedure for introducing summarized recording of working time, it is advisable to establish a procedure for familiarizing yourself with the specified schedule.

If the employee refuses to sign to confirm familiarization with the work schedule, the employer should draw up a corresponding report.

5.1. How to draw up a shift work schedule, including when recording working hours summed up

Shift schedules are drawn up taking into account the opinion of the representative body of workers in the manner established by Art. 372 of the Labor Code of the Russian Federation (Part 3 of Article 103 of the Labor Code of the Russian Federation).

For more information, see the HR Guide. Trade union."

The schedules are drawn up based on the established norm of working time for the accounting period for a specific category of workers and contain information about the duration of working time during a shift, rest breaks between shifts and the order of their rotation.

After drawing up the shift schedule must be approved by the head of the organization. As a general rule, the schedule is put into effect by issuing an appropriate order.

Employees must be familiarized with the approved shift schedule by signature at least a month before it comes into force (Part 4 of Article 103 of the Labor Code of the Russian Federation). If one of the employees refuses to become familiar, the employer should draw up a corresponding report.

How to notify about a change in work schedule

If employees working as usual, at the initiative of the employer, need to change the work mode (for example, when switching from a two-shift to a three-shift mode), employees are notified of this at least two months in advance (Article 74 of the Labor Code of the Russian Federation). If they agree to work under changed conditions, additional agreements to the employment contract are concluded with them.

In the case of transfer of an employee to a position or work where a shift schedule is provided, the change in conditions does not require two months’ notice. A transfer to another job is formalized by signing an additional agreement on changing the work schedule (Article 72 of the Labor Code of the Russian Federation). In this case, the employee must be familiarized with the local regulations governing work according to the shift schedule, and directly with the schedule.

How to notify about a change in work schedule

Ready-made solution: How can an employer make changes to the shift schedule (ConsultantPlus, 2021)

We recommend making changes in the same way as you approved the original shift schedule; the procedure is not regulated by law. In practice, they still issue an order to make changes to the schedule. For changes that do not change the terms of employment contracts, it is usually necessary to take into account the opinion of the representative body of employees and approve the changes. If the conditions change, then enter into additional agreements to the employment contracts with the shift workers who agree, and change the work schedule for those who disagree according to a special procedure.

Changes can be formalized by drawing up a schedule in a new edition or by drawing up a separate document.

It is necessary to change the internal labor regulations if changes to the shift schedule affect their provisions.

How to draw up an order to change the shift schedule

Draw up an order to change the shift schedule in any form, since there is no normatively approved one. The document is optional, but it is often drawn up in practice to begin the procedure for making changes to the shift schedule.

We recommend specifying in the order, in particular:

the reason for its publication;
information about schedule changes. Here, indicate directly the changes that you plan to introduce;
information about employees (positions, full names, structural units) affected by the changes;
instructions to responsible persons. For example, a HR specialist should prepare a draft schedule change.

Introduce the order to change the shift schedule to the responsible employees against their signature.

How to change the shift schedule if the changes do not affect the terms of the shift workers’ employment contracts

The procedure for making changes to the shift schedule in this case is not regulated by law. We recommend making changes in the same order in which you approved the original shift schedule. This approach is applied in practice and is risk-free.

We recommend doing the following:

prepare the changes (we’ll tell you how to prepare them below);
take into account the opinion of the employee representative body (if you have one). We advise you to take this opinion into account, since it is required when approving the shift schedule (Part 3 of Article 103 of the Labor Code of the Russian Federation);
approve the changes in the same order as the original shift schedule. For example, if the original shift schedule was approved by order of the director of the organization, then the changes must be approved by order of the director. This must be done in advance in order to have time to familiarize shift workers with the changes, usually at least a month in advance (Part 4 of Article 103 of the Labor Code of the Russian Federation).

If the shift schedule is an annex to the collective agreement, we recommend that you consider the following. If the collective agreement does not stipulate the procedure for changing the shift schedule, then change it in the same way as the collective agreement. That is, before changing the schedule, conduct collective negotiations on this issue. When the changes are accepted, send the amended document for notification registration to the labor authority in accordance with Part 1 of Art. 50 of the Labor Code of the Russian Federation (Article 36, Part 3 of Article 103 of the Labor Code of the Russian Federation).

2.1. How to formalize changes to the shift schedule

The form of changes to the shift schedule is not normatively established. In practice, two methods are used. The first method is that the shift schedule is drawn up in a new edition (this is convenient if the changes affect all shift workers).

The second method is to draw up a separate document (addition to the schedule). This is convenient when changes affect only a part of the employees. For example, if you change shifts between two shift workers out of six, or change the work mode of only one shift worker. You can take your shift schedule form as a basis and indicate only the information that you are changing.

An example of registration of changes to the shift schedule as a separate document (as an addition to the schedule)

Will there be a payment or a referral for repairs?

In general, this is a separate big topic for conversation. And we wrote about this in as much detail as possible. Unfortunately, it is impossible to determine this 100% reliably while waiting for insurance compensation under compulsory motor liability insurance.

However, the following circumstances should be taken into account:

by default, repairs are the responsibility of the insurer (it is a myth that the insurance company has the right to choose this itself - read 15.3 of Article 12 of the Federal Law on Compulsory Motor Liability Insurance),
but payment may be made if at the stage of submitting the application (or after) you entered into a written agreement with the insurer about this (clause 16.1, as well as other conditions in this clause),
but if the company does not have a single car service center that meets the requirements of the law on organizing repairs, then payment is also due (clause 15.2).

I suspect that they will pay little - is it worth doing an examination before reimbursement?

Definitely not worth it. Simply because changes occurred not so long ago, and in claims disputes between victims and insurers, another “intermediary” was introduced in the form of a financial ombudsman.

This means that the issue of insufficient funds for payment should now be resolved at the stage when a relevant problem appears. And this examination is carried out by the specified financial ombudsman.

Simply put, an independent examination done by you yourself may not be accepted at the stage of considering a dispute about the insufficient amount of compensation for damage from an accident.