Another vacation and maternity leave
The employee went on another 56-day vacation and, after taking 10 days off, brought in sick leave for maternity leave. What to do with the remaining 46 days of vacation?
Annual paid leave can be extended or postponed to another date, taking into account the wishes of the employee (Article 124 of the Labor Code of the Russian Federation). It is best to transfer annual paid leave by completing two documents:
- the employee’s application to transfer the remaining part of the vacation (in this situation 46 days) to another period;
- an order from the employer in any form to transfer the remainder of the vacation.
The period for which the vacation is transferred can be specified specifically: name the dates or indicate that the vacation will begin after the end of maternity leave. Or we can say that the dates will be indicated in an additional statement. The employee must be familiarized with the order to postpone the vacation against signature within three days from the date of execution of the order.
Additionally, you will have to enter information into the employee’s personal card on form T-2 and into the vacation schedule. In your personal card, you need to change the end date of the vacation (justify it with an order to postpone the vacation). And in the vacation schedule, adjust the number of vacation days used and in the notes indicate the number and date of the order and the number of days transferred.
Work with electronic sick leave according to new rules
Procedure for extending leave due to illness
If an employee falls ill while on vacation, he can receive sick leave and, on the basis of it, after recovery, he can calmly take off his sick days. Registration of such leave has the following procedure:
- The employee receives a certificate of incapacity for work.
- Writes an application addressed to the head of the organization and attaches the above-mentioned document to it.
- The employer reads the application and sick leave, makes a decision and issues an order. As a rule, the personnel officer is responsible for drawing up the order.
- The employee reads the order, puts his signature on it and goes to finish his vacation.
- The order is registered in the personnel order log and left for storage.
For your information! Personnel orders must be kept for 5 years.
Vacation and sick leave for care
An employee on vacation took sick leave to care for a disabled child. Is the vacation extended?
Annual paid leave is extended or postponed if the employee himself goes on sick leave (Part 1 of Article 124 of the Labor Code of the Russian Federation). The Code does not say that leave can be postponed due to the illness of other family members, in particular children.
Rostrud itself adheres to this position. Thus, in Letter No. PG/4629-6-1 dated June 1, 2012, department specialists note that a child’s illness cannot serve as an automatic basis for extending leave - despite the fact that the employee has a sick leave certificate.
However, if your organization's local regulations provide for the extension or transfer of vacation days that include incapacity for child care, you must do so.
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Is annual additional leave extended for a Chernobyl survivor if he gets sick during this period?
Our organization has an employee who suffered an illness after exposure to radiation due to the disaster at the Chernobyl nuclear power plant. He recently asked for additional leave, and we granted it for two weeks in accordance with labor laws. But a week later, the employee called the HR department and reported that he was sick. And we have a question: is the Chernobyl survivor’s vacation extended in this case? Or can it be postponed to another date? Tell me, what should be the order of our actions?
To help you understand this issue and determine the possibility of extending or postponing additional leave granted to an employee who suffered an illness after exposure to radiation due to the disaster at the Chernobyl nuclear power plant to another period, you must first consider the procedure for granting and paying for this leave.
In accordance with Art. 116 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), additional paid leave is provided to employees employed in work with harmful and (or) dangerous working conditions; employees with a special nature of work; workers with irregular working hours; employees working in the Far North and equivalent areas, as well as in other cases provided for by the Labor Code of the Russian Federation and other federal laws.
This is important to know: Sick on vacation: extension of leave for a serviceman due to illness
Other cases include additional paid leave for citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant. But not everything is as simple as it might seem at first glance. This type of vacation has a number of features. Let's take a look at them.
Feature 1. Additional leave is a measure of social support.
Feature 2. Additional leave is provided annually for a certain number of days.
Feature 3. Additional leave is provided in a special manner.
YOU SHOULD KNOW THIS
Additional leave for an employee exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant is provided annually
Decree of the Government of the Russian Federation dated 03.03.2007 No. 136 “On the procedure for providing social support measures to citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant and nuclear tests at the Semipalatinsk test site, in connection with the performance of their work duties, as well as payment of funeral benefits for citizens who died (dead) in connection with the Chernobyl disaster" (hereinafter referred to as Decree of the Government of the Russian Federation No. 136) approved. Rules for payment of additional leave and payment of one-time compensation for health improvement, provided simultaneously with additional paid leave to citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant (hereinafter referred to as the Payment Rules).
The procedure for applying for such leave is as follows.
Step 1 Receive an employee’s application for additional paid leave.
To apply for additional paid leave in an organization, an employee who has suffered an illness after exposure to radiation applies to the head of the organization with an application to grant him the specified leave and attaches a copy of the certificate (approved by order of the Ministry of Emergency Situations of Russia No. 228, the Ministry of Health and Social Development of Russia No. 27 and the Ministry of Finance of Russia No. 63n dated 04/11/2006 “Approval of the Procedure and conditions for registration and issuance of special uniform certificates to citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”), giving the right to receive this social support.
Step 2 Issuing an order to provide additional paid leave.
Based on the employee’s application, the employer issues an order to provide additional leave in the unified form No. T-6 (approved by Resolution of the State Statistics Committee of Russia dated 01/05/2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”).
YOU SHOULD KNOW THIS
Annual additional leave for Chernobyl victims is paid from the federal budget (Resolution of the Government of the Russian Federation dated March 3, 2007 No. 136)
Step 3 Receive an application for a certificate of average earnings.
The employee applies to the employer with a written application to issue a certificate of average earnings. It reflects the total amount due (after tax) and the period for which the leave is granted. The certificate is signed by the head of the organization and the chief accountant, and is also certified by the seal of the organization.
Step 4 Submission of the employee’s application to the social protection authority for payment of additional leave and payment of a one-time compensation for health improvement.
Next, the employee applies at his place of residence to the body in the field of social protection of the population with an application for payment of additional leave and payment of a one-time compensation for health improvement, which is provided simultaneously with additional paid leave (clause 2 of the Payment Rules). This application is also accompanied by a copy of the certificate giving the right to social support measures, certified in the prescribed manner, and a certificate of average earnings.
Feature 4. Additional leave is paid from the federal budget.
The employer does not pay for this additional leave, since payment is made from the federal budget.
The territorial body of the Federal Treasury, on the basis of lists of recipients compiled by social protection authorities, transfers federal budget funds allocated for payment of additional paid leave and payment of one-time compensation to the federal postal service organization or to an account opened by the recipient in a credit institution (clause 7 of the Payment Rules) .
So, this type of vacation has a number of features.
Now let’s consider a situation where an employee who suffered an illness after exposure to radiation fell ill while on annual additional paid leave.
According to Part 1 of Art. 124 of the Labor Code of the Russian Federation, clause 17 of the Rules on regular and additional vacations (hereinafter referred to as the Rules on vacations), approved. NKT USSR 04/30/1930 No. 169, the employee’s annual paid leave must be extended or transferred to another period determined by the employer taking into account the wishes of the employee, including in the event of his temporary disability.
At the same time, the Labor Code of the Russian Federation does not indicate who determines in each specific case whether to extend or postpone vacation.
Paragraph 18 of the Vacation Rules states that if temporary disability occurs while the employee is on vacation, then the period of return from vacation is automatically extended by the corresponding number of days, and the employee is obliged to immediately notify the employer about this.
Due to the fact that additional paid leave provided to an employee who has suffered an illness after exposure to radiation is regulated by labor legislation, the norms of the Labor Code of the Russian Federation must, accordingly, be applied to it.
Our information
However, taking into account the specifics of granting the leave in question, we believe that if an employee falls ill while on such leave, only one option is possible: the additional leave is extended by the number of days of his temporary disability. It is impossible to transfer the specified leave that falls during the employee’s illness to another period.
IN THE SAME TIME.
. due to the fact that the employee warned you by telephone that he was ill and was issued a certificate of incapacity for work, which he will most likely be able to submit only after returning to work after the expiration of the period for which the leave is extended, the employee’s absences must be reflected in time sheet.
But the employee’s oral statement is not the basis for putting notes on temporary disability and extension of leave on the report card. Days of absence of an employee after the planned end of additional leave should be noted as absences for unknown reasons (until the circumstances are clarified) by affixing the letter code “NN” or the digital code “30” (example 1).
And after the employee goes to work and presents a certificate of incapacity for work, changes will need to be made to the time sheet. Days of temporary disability, which have already been properly confirmed, will need to be reflected with the letter code “B” or the digital code “19”, and the days previously marked with the code NN will be marked as days on vacation - with the letter code “OD” or the digital code “ 10" (example 2).
Summary
Additional paid leave for citizens who have suffered from illness after exposure to radiation due to the disaster at the Chernobyl nuclear power plant is a measure of social support that has a number of features. In connection with the employee’s illness, the specified vacation can only be extended by the number of days of his incapacity for work, but not postponed to another period.
We draw this conclusion due to the fact that at the time of illness the employee had already been paid for additional leave from the federal budget. In this case, there is no need to recalculate the amount of vacation pay, because payment has already been made for a specific vacation period. As for the employee’s illness, for this period he will be paid temporary disability benefits on the basis of a certificate of incapacity for work issued in the manner prescribed by law.
An order to extend leave in this case is not issued. The only thing that needs to be paid special attention to is filling out the work time sheet and the vacation schedule, in which it will be necessary to indicate the actual dates of the employee’s use of additional leave.
EXAMPLE 1
Time sheet (unified form No. T-13) (fragment)
Sick leave and quarantine
Is vacation extended if a person was on sick leave with code 03 (quarantine) during annual paid leave?
The employer is obliged to extend annual paid leave only if during it the employee became incapacitated due to illness or injury (Article 124 of the Labor Code of the Russian Federation, paragraph 30 of the Rules, approved by order of the Ministry of Health dated September 1, 2020 No. 925n). Temporary disability due to quarantine is not a basis for extending or postponing vacation. Such clarifications were given by the Ministry of Labor in letter dated 04/09/2020 No. 14-2/B-393.
For days of quarantine sick leave that coincide with vacation, benefits are not paid. Since quarantine does not apply to an insured event due to illness or injury (clause 1, part 1, article 9 of the Law of December 29, 2006 No. 255-FZ).
How is temporary disability paid?
The amount of payment for people who fall ill during vacation is made up of two criteria:
- From the employee’s own budget (first day, two).
- From the funds of the Federal Social Insurance Fund of Russia.
These same funds from the fund have a common name - personal income tax benefits. This benefit includes such aspects as the employee’s income and insurance coverage.
The average daily payout is calculated using the simple formula: Payout = Total possible income for two years (not counting the current one) / per number of days (730). For example, this is the situation: two years ago an employee received approximately 378 thousand rubles, and for the previous year it was about 457 thousand rubles, the total amount is 835 thousand rubles, we divide this result by the number of days (730 days for two years), we get daily temporary disability benefit is 1144 rubles.
All data is presented for 2015; previously, benefits were collected from the employers’ budget, but now from the Russian Social Insurance Fund.
Sick leave and vacation pay return
According to the schedule, the employee was supposed to go on vacation in June, but she went on sick leave. While on sick leave, she wrote an application to postpone the vacation to a specific date, assuming that she would have time to close the certificate of incapacity for work. What about vacation pay? On the one hand, they must be transferred 3 days before the start of the vacation. On the other hand, sick leave can be extended.
The employer will have to reschedule an employee's vacation if during the vacation he was on sick leave and wrote an application for rescheduling (Part 1 124 of the Labor Code of the Russian Federation). The employer decides for how long to postpone the vacation, but takes into account the wishes of the employee.
If the vacation period has already been paid, then the amount of vacation pay cannot be withheld from the employee’s salary: this situation does not apply to cases of possible deduction (Article 137 of the Labor Code of the Russian Federation). How to act in such a situation is not specified in the regulatory documents. One of the possible options is to ask the employee to write an application for crediting vacation pay against salary. It may say:
“In connection with the postponement of a vacation of __ days from “___” ___________ 2021 to another date, I ask that the amount of vacation pay paid to me in the amount of _________ rubles be offset against wages for the ___________ month of 2021.”
Based on this statement, issue an appropriate order. Then the paid amount of vacation pay can be offset against wages for the corresponding month.
Reversal of vacation pay
The employee did not report that he was on sick leave during his vacation. He deposited the vacation pay transferred to him into the organization's cash desk. Please tell me the wiring.
Apparently, vacation pay was accrued and paid on the basis of an order granting vacation. If an employee falls ill on the eve of a vacation, then this order should be canceled by another - on the cancellation of vacation due to illness.
Based on this order and the certificate of incapacity for work, in settlements with the employee, reflect the reversal entries for vacation amounts and the accrual of disability benefits. In wiring it will look like this:
Dt 96 “Reserve for vacation pay” Kt 70, 69 | Reversal (with minus) amount of vacation pay |
Dt 20, 26, 69 “FSS” Kt 70 | Disability benefits |
Dt 70 Kt 68 Personal income tax | Personal income tax accrued on benefits (clause 2 of article 226 of the Tax Code of the Russian Federation, article 223 of the Tax Code of the Russian Federation, clause 1 of article 224 of the Tax Code of the Russian Federation) |
Dt 50 Kt 70 | The employee deposited vacation pay into the organization's cash desk |
Dt 70 Kt 50, 51 | The employee is transferred the amount due after all payments have been made. |
The material was prepared based on experts’ answers to questions from users of the reference and legal service Kontur.Normative.