Violation of the sick leave regime: how to calculate benefits

What does coding 32 mean on a certificate of incapacity for work and who puts it on it?

The certificate of incapacity for work is subject to payment by the employer, taking into account the data provided in it by the medical organization that opened the document. Some data is provided in coded form. To understand what code “Other” 32 means on a sick leave certificate, let us turn to the order of the Ministry of Health and Social Development No. 624n dated June 29, 2011. The “Other” section is filled out by an official of a medical organization. Clause 61 of Section IX of the Procedure for issuing certificates of incapacity for work states that if an employee brings sick leave with code 32, his disability is established, and the date of establishment is indicated next to the code. At the same time, the section on referring the sick person to the ITU is filled out.

More details:

• about filling out a sick leave form;
• on the accrual of sickness benefits.

Features of paying sick leave for child care

In addition, there are also features related to determining the percentage of average earnings used in calculating benefits and the number of paid sick days. For these purposes, it is necessary to take into account the age of the child, as well as the nature of his illness and treatment (Clause 5, Article 6 of Law No. 255-FZ).

The limit of paid sick leave days is determined by the child’s age. It is determined at the beginning of the year.

The nature of the disease is determined by the code indicated in the field of the sick leave certificate “Cause of disability”:

• 09 – caring for a sick family member with a common illness or injury;
• 12 – disease included in the special List, approved. by order of the Ministry of Health and Social Development of February 20, 2008 No. 84n;
• 13 – disabled child;
• 14 – post-vaccination complication or malignant neoplasm;
• 15 – HIV-infected child.

Sick leave for care with codes 13–14 is paid according to the same rules, regardless of the age of the children until they reach 18 years of age.

Whether the child was in a hospital or treatment was carried out on an outpatient basis will also be clear from the sick leave. For inpatient treatment, the line “Stayed in the hospital” will be filled in and the dates of stay in the hospital will be indicated.

What should an employee do?

A citizen sent to the ITU is informed about its results. People who are sick often ask the question: if the sick leave code is 32, do they need to start work? Not necessary. As a general rule, the certificate of incapacity for work is closed on a date preceding the date of registration of documents sent for medical and social examination. But if the illness continues after disability is established, then a new certificate of incapacity for work is issued.

Find out for free in ConsultantPlus what to do if an employee has hidden a disability.

What should an employer do if they receive sick leave with this code?

All actions of the employer, if there are 32 on sick leave, are regulated by the Labor Code of the Russian Federation and other regulations. The organization in which the employee works accepts and pays for the certificate according to the current rules. Calculations are made based on the dates of release from work.

IMPORTANT!

To establish a disability, an employee must undergo a medical and social examination. During the examination at the bureau, benefits are not accrued or paid. As a result of the procedure, the employee brings sick leave to the employer; code 32 in the “Other” column means that the employee became disabled from a certain date or the degree of disability was determined for him.

When an accountant calculates benefits using such a sheet, he does not take into account the restrictions for disabled people from Part 3 of Art. 6 255-FZ dated December 29, 2006. But what to do if the sick leave card says “Other” 32, and it is not indicated when to start work - take into account the rule that the incapacity for work ends on the day that precedes the date of registration of documents in the bureau of medical and social examination.

Disability not established

If the certificate of incapacity for work with a completed referral to the ITU does not contain code 32, the employee sent for examination was not diagnosed with disability or loss of ability to work. The submitted sick leave is paid according to the established rules. The employee begins work duties on the date indicated in the “Start work” line.

Disability established

On the other hand, if the sick leave code is 32 based on the results of the examination, ITU specialists recognized the employee as disabled. One option for an employer is to terminate the employment contract with an employee who is unable to perform his duties. But such an opportunity exists only if complete incapacity is recognized at MSE and such employee refuses to be transferred to another job for medical reasons (clause 5, part 1, article 83 of the Labor Code of the Russian Federation). If both of these requirements are not met, the employer does not have the right to terminate the employment relationship with the employee on his own initiative.

And one more important point: according to the provisions of Art. 178 of the Labor Code of the Russian Federation, when terminating an employment relationship with an employee due to medical prescriptions, the employer makes all standard dismissal payments plus severance pay in the amount of two weeks’ average earnings.

What to do if an employee brings a sick note with coded designation 32

How can an employer fill out and pay for sick leave if “Other” is code 32? The benefit is calculated and paid as usual. The time for accrual of benefits is determined according to the “Exemption from work” table of the certificate of incapacity for work. To establish disability, the sick person is sent for a medical and social examination. During the period of examination under the ITU, the employee is released from work, but sickness benefits are not paid for this period. A coded designation is entered in line “Other” 32 on the sick leave sheet, but “Start work” is not indicated. The incapacity for work ends on the date preceding the date of registration of documents with the ITU bureau. When calculating benefits, the restrictions for disabled people established by paragraph 3 of Article 6 of Federal Law No. 255-FZ of December 29, 2006 are not applied.

What is code 32, and on what basis is it assigned?

The form of the certificate of incapacity for work is enshrined in Order of the Ministry of Health and Social Development No. 347n dated April 26, 2011.
The procedure for issuing electronic and paper sheets is regulated by Order No. 925n dated 09/01/2020. The same standard states what “Other” 32 means on the certificate of incapacity for work - disability or loss of professional ability due to occupational diseases or accidents at work. IMPORTANT!

A number of information on the certificate of incapacity for work are encoded. The coding reflects the cause of disability, additional information about the disease and its treatment (additional code), family relationships, violations of the conditions of medical care and other characteristics. For example, reason code 32 on a sick leave record indicates the determination of disability for an employee, and 33 indicates a change in the group for a disabled employee.

Clause 69 of Order No. 925n explains what code “Other” 32 means on sick leave - this means that the employee has become disabled or has lost his ability to work. The date of assignment is indicated next to it. This coding is filled out by the medical organization that opened the document. In addition, fill in other lines:

• date of referral to the bureau of medical and social examination;
• date of registration with the ITU Bureau;
• examination by ITU.

The group for disabled people is indicated in Arabic numerals - put 1, 2 or 3 in a special section of the sheet “Disability group set/changed”.

Then you need to fill out a table with the dates of release from work and indicate from what date and up to which date inclusive the employee is released from work duties.

Clause 34 of Order No. 925n provides an explanation about code 32 on sick leave, whether the employee needs to start work - no, this is not necessary. The period of temporary disability when applying to ITU to establish disability or determine the degree of loss of ability to work ends on the day that precedes the date of registration of documents with the bureau. If, after assigning a new status, the employee continues to be ill, he is issued a new certificate of incapacity for work.

ConsultantPlus experts examined how sick leave is paid when an employee is sent for a medical and social examination and in the event of illness of a disabled employee. Use these instructions for free.

to read.

Dismissal of an employee for medical reasons

Establishing a disability and indicating the reason code VN 32 on a sick leave certificate may lead to the employee’s inability to continue to perform work duties if he:

• according to the results of the ITU, he was declared completely incompetent;
• refused to be transferred to another job for medical reasons.

Dismissal under code 32 at the initiative of the employer without specified reasons is unacceptable.

In addition to all standard payments due upon termination of an employment contract, those dismissed for medical reasons are paid a two-week severance pay (Article 178 of the Labor Code of the Russian Federation).

Causes of disability: deciphering codes on sick leave

Citizens with an insurance policy have the right to sick leave payments from their employer. To do this, you must provide the organization with a certificate of incapacity for work issued by a medical organization.

What does a sick note contain?

A sick leave certificate differs from a certificate in that it has a unified form and is drawn up on special paper. The front side contains information about a specific person; on the back side there are decoding codes.

At the medical institution, the sheet is filled out by the attending physician. The following information should be reflected:

• code reflecting the cause of disability;
• short name of the institution, address and OGRN;
• date of issue;
• patient's personal data;
• information about whether sick leave will be issued at the main place of work or part-time;
• period of illness;
• position, full name and signature of the attending physician;
• date of return to work;
• if sick leave is issued to care for a family member, their details and degree of relationship are entered.

The employer fills out the second section. Since payment of sick leave is related to wages, the accounting department checks the duration of the sick leave, the presence of the clinic’s seal and the doctor’s personal seal on the form. If all data is entered correctly, you need to fill out the second section:

• Name of the organization;
• main job or part-time job;
• registration number in the Social Insurance Fund (SIF);
• INN and SNILS of the employee;
• insurance experience;
• codes indicating the reasons for the emergence of the right to benefits;
• the amount of average earnings for calculating benefits;
• average daily earnings;
• total benefit amount;
• data of the head of the enterprise and the chief accountant.

After complete and correct filling out, the sheet is sent to the accounting department or human resources department, where sick leave payments are calculated.

Decoding disability codes

The most common code is cause of disability "01", indicating illness, but there are other types of disability:

• 02 – injury;
• 03 – quarantine;
• 04 – work injury;
• 05 – bearing a child;
• 06 – preparation of prostheses in the hospital;
• 07 – occupational disease;
• 08 – sanatorium treatment;
• 09 – caring for a relative or disabled person;
• 10 – poisoning;
• 11 – social diseases;
• 12 – illness of a child under 7 years of age;
• 13 – caring for a disabled child;
• 14 – illness of a child due to the introduction of a vaccine;
• 15 – HIV infection.

Additional codes

The basis codes for issuing sick leave have additional cells. They are designated as “additional code” and “change code”.

Additional codes contain additional encoded information:

• 017 – treatment in a specialized sanatorium;
• 018 – sanatorium-resort treatment due to injury at work;
• 019 – treatment at a research institute;
• 020 – additional maternity leave;
• 021 – disease or injury resulting from alcohol or drug intoxication.

ATTENTION! If there are no additions, you do not need to fill in the “additional code” cells.

“Izm code” is filled in with a two-digit disease code if the cause of the disease has changed.

Cause of disability “09” requires the use of additional codes. For example, if a family member is being cared for, then the code “09” is entered in the main field, and the following clarifying designations are entered in the additional field:

• 38 – mother;
• 39 – father;
• 40 – guardian;
• 41 – trustee;
• 42 – another relative who cares for the patient.

The following codings are entered into the regime violation cells:

• 23 – violation of the regime, leaving the hospital, traveling for treatment to another area;
• 24 – failure to show up for a doctor’s appointment;
• 25 – going to work without written permission from a doctor;
• 26 – refusal to appear before the medical and social examination authorities;
• 27 – late appearance at the medical and social examination authorities;
• 28 – other violations.

The health worker also fills out the “Other” section, which contains the following codes:

• 31 – issuance of a new sick leave certificate if the employee continues to be ill;
• 32 – disability;
• 33 – change in disability category;
• 34 – death;
• 35 – refusal to conduct an examination;
• 36 – failure to show up for an appointment, and at a subsequent appointment the patient was declared able to work;
• 37 – referral for follow-up treatment after hospitalization.

What are the codes for?

The use of codes is necessary for the following reasons:

1. Maintain secrecy (the name of the disease is not written in the bulletins).
2. Saving free space in the document.
3. Minimizing errors (in numbers, the number of inaccuracies is reduced to a minimum).

The use of codes is of international importance, as clinics in other countries decipher the records of foreign doctors.

What to do if there is an error on sick leave

If there is an acceptable error in the temporary disability document, such a document is accepted for payment. But there are errors due to which the document may be invalidated. In such a situation, in order to receive sick leave benefits, a new document is drawn up.

Acceptable errors:

• letter going abroad;
• minor correction;
• repeated spaces in the name of the representative of the medical institution;
• incorrect name of the legal entity specified in the section filled out by the clinic.

There should be no more than two corrections or inconsistencies on the ballot.

IMPORTANT! If the FSS detects discrepancies, the sheet is sent for correction, and no payment is made to the company.

A discrepancy between the dates is also considered a violation, as a result of which the ballot will not be paid for. In a situation where an employee was treated in a hospital, it is permissible to issue a certificate of incapacity for work retroactively. This date is filled in in the “Was in hospital” section.

How to fill out sick leave according to the new rules

From December 14, you need to work with sick leave in a new way!
The rules were changed by Order of the Ministry of Health No. 925n dated September 1, 2020. ConsultantPlus experts have prepared an overview of the amendments and new instructions. Use it for free.

Legal documents

• Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n
• Federal Law of December 29, 2006 N 255-FZ
• Article 178 of the Labor Code of the Russian Federation. Severance pay. Payment of average monthly earnings for the period of employment or one-time compensation

New procedure for working with sick leave: what an accountant needs to know

The new procedure for issuing and processing certificates of incapacity for work was approved by Order of the Ministry of Health dated September 1, 2020 No. 925n. We clarified the procedure for extending sick leave, registering sick leave for an employee who is employed in several organizations, and also talked about correcting errors.

Paper and electronic sick leave can continue each other

Previously, our users often asked whether it was possible to issue an electronic sick leave in addition to a paper one and vice versa. Now the Ministry of Health has answered unequivocally - a paper certificate of incapacity for work (CLS) and an electronic certificate of incapacity for work (ELN) can continue each other (clause 14 of the Procedure). Therefore, it is not necessary to renew the certificate of incapacity for work in the form in which it was opened.

Registration of sick leave if the employee is employed in several organizations

The number of certificates of incapacity issued depends on how many insurers the employee is employed by at the time of the onset of incapacity. If there are several policyholders, it is important to consider where the employee worked for the previous two years.

The ELN is issued in one copy, and all employers are informed of its number. If a medical organization issues a BLN, it writes it out for each policyholder. All options are described in clauses 6-8 of the Procedure.

Where was occupied in the previous two years Paper LN Electronic LN

A number of details can be excluded from the electronic sheet that a medical organization generates: the policyholder, the sign of the main or part-time worker, the number of the certificate of incapacity for work at the main place of work. In this case, the paper sheet will not change.

Khvorov A.B. works at Buttercup LLC (main place of work) and at Romashka LLC (part-time job). In the previous two years I worked there.

When filling out the BLN, Khvorov will be issued two certificates of incapacity for work - for LLC “Lutik” at his main place of work and for LLC “Romashka”. On the form for “Romashka” you will have to indicate that Khvorov is a part-time worker and fill in the number of the certificate of incapacity for work at his main place of work.

When forming an ELN, they will issue one certificate of incapacity for work, in which the hospital does not fill in the name of the organization and the part-time status. Khvorov provides the ELN number to both employers. Then, using the sheet number and SNILS, the organization receives an electronic tax record, fills in the calculation data and its details and sends the completed electronic tax record to the Social Insurance Fund.

The new ENL simplified the procedure for recording days for sick family members

Previously, in both paper and electronic sick leave issued to care for a sick family member, only two people could be indicated. The form provided only two fields for information about the sick. If there were three or more patients, it was necessary to generate another certificate of incapacity for work.

There are no changes for BLN: if two children become ill at the same time, one paper sheet is issued to care for them. If more than two children are sick at a time, a second piece of paper is issued.

The ELN for caring for a sick family member is formed in a single copy, even if there are more than two sick people (clause 44 of the Procedure).

For each patient the periods of care for him , the conditions for the provision of medical care, full name, date of birth, code of the cause of disability, related (family) connection, SNILS are indicated.

Also, from the medical information system of the medical organization, in which the certificate of incapacity for work is generated, the ICD code is automatically indicated (clause 45 of the Procedure).

This innovation will help reduce the number of certificates of incapacity for work and keep a more accurate record of days for each sick child using electronic sick leave.

The employee’s two children fell ill: three and six years old. For each child, the number of days paid in the current calendar year is limited - for each case of illness, the entire period of disability is paid, but not more than 60 days during the calendar year.

Let’s say that the youngest child fell ill first from the 1st to the 10th, then the eldest from the 7th to the 16th. The periods of their illness overlap, so one common certificate of incapacity for work is formed from 1 to 16.

If a BLN has been formed, it is difficult to identify periods of illness and the number of paid sick days for each child. There is no unambiguous approach to recording paid days - some inspectors recommend taking into account 16 paid days in a calendar year for each child, others recommend asking for a certificate from the clinic, and some suggest relying “on the words of the employee.”

Information in the ENL for each sick child will allow you to accurately determine how many days are used this year and how many days need to be paid.