Rules for paying sick leave to part-time workers in 2021. Sample of filling out a sick leave certificate when working part-time and current issues of its registration

If an employee, in addition to the main one, performs some other work stipulated by the concluded employment contract, with the same employer or with another, this is called part-time work. The right to it ch. 44 of the Labor Code of the Russian Federation provides any employee, regulating such employment, its accounting and payment.

If temporary disability occurs as a result of an injury, illness, caring for a sick family member, or pregnancy, the employer must pay the employee who provided the appropriate medical document compensation as provided by law. What will happen with these payments if a person is officially employed in several jobs?

Let's consider what situations oblige the employer to pay sick leave benefits to part-time workers,
what is the difference for external and internal part-time workers,
What factors may determine the size and timing of payments.
We will tell you what documents need to be prepared to accrue such benefits to a part-time worker,
how to properly process this payment from an accounting point of view,
Let's make an approximate calculation.

Why does a part-time worker have the right to sick pay?

The legislation of the Russian Federation equates part-time work to official work activity, since it is also formalized by contractual relations. A person who combines two or more positions within one organization is an internal part-time worker , and someone who works for several employers is an external part . In any form of part-time work, remuneration is made with appropriate contributions to social funds, which guarantees compensation payments in case of disability.

NOTE! Any forms of part-time work that are not formalized by an employment contract and are not accompanied by insurance contributions cannot be considered part-time work; therefore, they do not in any way guarantee the right of employees to social protection, including the provision of paid disability leave.

By signing an order appointing an employee to a part-time position, the employer assumes insurance obligations in relation to the new employee. These obligations begin from the date the order is signed. From this day on, the part-time employee has the same insurance guarantees as employees from the main staff.

If there is a break in work during the billing period

As already mentioned, sickness benefits are assigned and paid by employers at all places of work, if the employee at the time of the occurrence of this insured event is employed by several insurers and worked there in the previous two calendar years. This benefit is calculated based on average earnings during work (service, other activities) for each such employer.

Let's say an employee had a break in his work activity in one of the mentioned organizations, where he is employed part-time. That is, the employee resigned of his own free will, and after some time was rehired. Then this circumstance cannot be a reason for such an organization to refuse to grant an employee sickness benefits. After all, the legislation of the Russian Federation does not provide that employment in the two calendar years preceding the assignment of benefits must be continuous.

In addition, if a citizen at the time of the onset of illness is employed in several companies and in the two previous calendar years before the issuance of a certificate of incapacity for work, he was employed by the same insurers, then he is issued several certificates of incapacity for work for each place of work. This is established by paragraph 4 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n. Thus, if an employee has been issued a certificate of incapacity for work, the organization should not refuse to provide him with benefits.

Legislative documents

The rules for part-time work, accounting and payment for such work are regulated by Ch. 44 Labor Code of the Russian Federation. Art. 282 of the Labor Code of the Russian Federation states that an external part-time worker must have at least two employment contracts; an internal part-time worker may have an additional agreement. Part 2 art. 287 of the Labor Code of the Russian Federation guarantees part-time workers the same social rights as main employees.

Letter from the Social Insurance Fund dated January 23, 2006 No. 02-18/07-541 explains the use of all types of earnings, including part-time earnings, to calculate the amount of sick leave benefits.

Federal Law No. 255 of December 29, 2006 determines the procedure for calculating and calculating disability benefits for external part-time workers.

Errors in calculating benefits for part-time workers

Error No. 1. In practice, circumstances arise when an employee is not able to receive personal income benefits at his main place of work, for example, in the event of business downtime. It is a mistake to assume that an employee has the right to pay personal compensation only based on the income of an additional job. The employee must bring the part-time employer a personal identification document, a certificate of income from the main place, and a certificate of no payments. The benefit is assigned taking into account the amount of income received under the main contract. The employee has the right to choose an employer to receive benefits ().

Error No. 2. Employees may provide a duplicate document to pay personal income to a second employer. The employee’s opinion that a duplicate is equal in legal force to the original is erroneous. Payment of disability benefits is carried out according to the original slips. Each of the documents is a separately issued sheet, has a unique number and other mandatory details. The employer, having received a duplicate LN, has the right to refuse to pay benefits.

Sources

https://www.klerk.ru/buh/articles/501245/
https://lgoty-vsem.ru/posobie/bolnichnyj-list-po-sovmetitelstvu.html
https://assistentus.ru/otpusk/bolnichnyj-list-sovmestitelyu/
https://online-buhuchet.ru/oplata-bolnichnogo-lista-po-sovmestitelstvu/
https://urexpert.online/trudovoe-pravo/bolnichnye/sovmestitelyu/osobennosti-oformleniya.html

Disabled internal part-time worker

A person who combines several job functions for the same employer, in the event of temporary disability, must present to the personnel of his organization one copy of a supporting document - a sick leave certificate.

His working time is taken into account and recorded in the time sheet (form T-12) in the usual manner, separately for each position. Therefore, problems in calculating and processing benefits are excluded - this happens on a general basis. The only difference is in determining the average salary - it will consist of the official salary for each position.

FOR YOUR INFORMATION! To correctly account for the earnings of an internal part-time employee, the accountant needs to enter code “B” in the report card for both the main and part-time positions.

Options for paying benefits for part-time workers

In practice, there are several situations of employing an employee. The LN payment option depends on the circumstances that arise.

Conditions of employment	Procedure for receiving benefits
The employee has been employed for the previous 2 years by the same employers	Payment of benefits is carried out by each employer on the basis of original ballots issued by the medical institution
The employee is employed by some employers, but has been employed by other employers for the previous 2 years	Payment for incapacity for work is carried out on one sheet of paper presented to the current or another employer of your choice. When calculating average earnings, income received in previous places of work is taken into account
The employee was employed both in the current organization and with other employers	Payment is made one LN from any of the current employers determined by the employee at his choice
The employee was employed by several employers and in the previous 2 years worked both in the current organization and with other employers	Payment is made for all places of work, taking into account the income received, or one LN from any of the current employers chosen by the employee
The person is employed by one employer, the period of internal part-time work is less than 2 years	When calculating, payment of benefits is carried out according to one document; the amount of average earnings includes all income received, including at the place of internal part-time work

Important! An employee who has chosen one of the organizations to receive benefits will need to provide certificates of no payments from other places of employment.

A person who does not provide a certificate of income and lack of payments is deprived of the right to receive benefits. The Social Insurance Fund does not accept expenses as offsets when paying benefits to a part-time worker without justification.

Disability of an external part-time worker

An employee working in different places is also not insured against temporary disability and has the right to compensation for it. The key point that determines the possibility of obtaining it from an “additional” employer is the length of service at a given workplace. Until 2011, the basic figure was 1 year; after this date, the mandatory insurance “seniority” was increased to 2 years.

ATTENTION! In the accounting documentation, in the “part-time” column, the external part-time worker must be entered with the letter “V” (before the registration number of the certificate of incapacity for work).

There are three possible combinations of length of service and part-time work and, accordingly, three important nuances in calculating sick leave benefits:

Two years of experience with the same employers. If during the billing period the employee did not change either his main or additional place of work, he has the right to receive compensation for each of them. To do this, he will need the appropriate number of certificates of incapacity for work: the medical institution will issue them at the request of the employee in the required quantity. This procedure is relevant even if the employee had a break in his seniority, that is, he quit and then was reinstated at the same workplace.
All employers have less than two years of experience, or only one has two years of experience. When an employee changes jobs more often than once every two years, he is entitled to a single sick leave - for the employer who is considered the main one, or for the one for whom the sick person worked for 2 or more years. Only there will the employee receive the compensation required by law, based on the calculation of the income received from this employer. Earnings within the previous two years will be added to them if the employee provides salary certificates from previous jobs.
The work experience is two years, but employers have changed. An employee can choose which employer will pay for his sick leave. This document will be given to him in a single copy, and he will decide which employer to take it to. In this case, other employers must provide a certificate stating that they do not pay such benefits to this employee during this period. You can also provide duplicate sick leave for each workplace, then the benefit will be paid by all employers - naturally, in proportion to income.

IMPORTANT INFORMATION! If an employee worked for only 6 months or less before receiving sick leave, the amount of compensation will be calculated based on the minimum wage. In other cases, the amount is determined by the total number of years of work experience: 100% will be received by those who have worked for more than 8 years, 80% - from 5 to 8 years, 60% - by those with 1-5 years of experience, 50% - from 6 months to a year.

Payment if the employee works for less than six months

If the total work experience is less than six months, sick leave for a part-time worker is calculated according to the minimum wage. If the experience is less than six months only in a specific organization, the benefit is calculated in the standard way.

Let's look at this with examples. First, we will determine the amount of payment under the BL for an internal part-time worker who has not worked for the organization for 2 years.

Irina worked in a kindergarten for 2 months and combined the positions of a nanny and a cleaner. During this time, she earned 30,000 rubles as a nanny and 16,000 rubles as a cleaner. Due to illness, she had to take a sick leave for 8 days.

During the billing period, the employee also had another employer. She brought a certificate from him in form 182n, which indicated an income of 330,000 rubles. The woman's total insurance experience is 10 years. Let's calculate her allowance:

30,000 + 16,000 + 330,000 = 376,000 (total earnings for 2 years)

376,000/ 730 = 515 (calculated average daily earnings)

515*8 = 4120 (calculated the total amount)

This amount will be received by the woman, because... Based on her length of service, she is entitled to 100% payment.

Let's look at an example for an external part-time worker.

Konstantin worked as a driver in the “Edem” organization. In his free time, he worked as a driver in . Work experience in companies was 2 months. These were the young man's first jobs.

Due to illness, he took a sick leave for 8 days. Because The young person’s work experience is less than 6 months; there is no need to calculate his actual income. The benefit will be calculated based on the minimum wage.

(11,163*24)/ 730 = 367 (average daily earnings, the minimum wage for 2021 was used for calculation)

367*8 = 2936 (benefits amount)

2936*0.6 = 1761.6 (multiplied the amount by a coefficient depending on the length of service)

General rules for calculating benefits

To determine the amount of the benefit, you need to find the base value - the total earnings for the previous 2 years of work. It is necessary to add up the wages received by the employee from each employer (this will also include cash bonuses, vacation pay, salary increases and other regular cash rewards).

REMEMBER! The working day of a part-time worker, by law, cannot exceed 4 hours - this should be taken into account when rationing and remuneration.

Next, based on this indicator, the average earnings per day are calculated (the resulting figure is divided by 730 working days for 2 years), which is multiplied by the number of days spent on sick leave.

How to confirm part-time earnings

Earnings received in the billing period, which are taken into account when calculating benefits at the place of payment, are confirmed by a certificate of the amount of earnings. Mandatory social insurance contributions must be calculated on this amount for the two calendar years preceding the year the employee was dismissed or the year the person applied for a certificate, as well as for the current year.

The certificate contains information on the number of days of illness, maternity leave and child care leave, as well as periods during which the employee retained his average earnings, but no contributions were accrued. This data is necessary for calculating maternity and child benefits, since these days are excluded from the calculation period.

The employer is obliged to issue it to the employee on the day of dismissal or upon a written request from an employee who has already resigned. The certificate form was approved by order of the Ministry of Labor of the Russian Federation dated April 30, 2013 No. 182n.

Sample of filling out the certificate

Can they refuse?

A citizen who is officially employed in several companies has the right to receive payments for all places of work.

In what situations will only one sick leave be issued?:

In case of internal part-time work, the certificate of incapacity for work can be in one copy. When calculating payments, an enterprise accountant simply sums up the salaries for different positions.
If the work experience at one of the places of employment is less than 2 years, then only one sick leave is issued, because The employee does not have the right to receive benefits from two employers. In this case, the employee himself decides which place of employment is more profitable for him to receive benefits.

If a part-time worker has been working in both companies for more than two years and asks for a second sick leave, it must be issued to him.

Pitfalls and practical recommendations

What to do if the period of part-time work is less than the period of work in the main position? In this case, this does not matter, because the benefit is calculated from total earnings.
How to calculate benefits if an employee has been working in the organization for only a few months, and there is no data on previous income?
The benefit is calculated in a standard way based on available data. The employee has the right to bring a certificate of income and write an application for recalculation within 3 years after the date of accrual of benefits.

Sick leave is valid not only for internal, but also for external part-time workers, which can be found out on our website.

So, one sick leave is enough for an internal part-time worker . The payment is calculated based on the total salary for the various positions held by the employee. If there were other sources of income during the billing period, the employee can bring a certificate in form 182n in order to increase the average daily earnings, and therefore the amount of benefits as a whole.

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In what cases should a doctor issue a duplicate document on temporary disability?

Part-time work involves performing other regularly paid work in your free time from your main job on the basis of official employment.

There are 2 types of part-time jobs:

External part-time work means that a person works simultaneously in different companies.
Internal part-time work involves combining different positions within one company.

To calculate benefits, the accountant must have the original certificate of incapacity for work. If a citizen works in different companies, then the medical institution provides several sick days according to the number of places of employment. Each such sheet must be original and have its own number. But for this, work experience in these companies must exceed 2 years. Such information is specified in clause 4 of Order of the Ministry of Health and Social Development of the Russian Federation No. 624n.

If the policyholders have not changed during the previous two years, each of them accrues benefits based on the amounts that they paid to the employee. Salaries from several employers are not cumulative .

When paying benefits to an internal part-time worker, the sum of salaries for several positions is simply calculated. No additional sheet is needed. Also, such a document will not be required if your work experience in one of the companies or both is less than 2 years. Then the citizen receives payments from only one employer. In this case, in order to receive payments, the employee provides a certificate from another insurer that they did not accrue benefits there.