Sample of filling out sick leave if an employee quits

From what sources should benefits be paid to the dismissed person?

The current legislation of the Russian Federation provides for two main sources of payment of temporary disability benefits: funds from the Federal Social Insurance Fund of the Russian Federation and funds from the employer.
If the benefit was paid due to the fact that an employee of the organization himself became ill (injured), then the hospital benefit for the first three days of the employee’s illness (except for an industrial accident and occupational disease) is paid by the organization at its own expense. From the fourth day of illness, the amount of the organization’s benefit is reimbursed by the FSS of the Russian Federation (clause 1, part 2, article 3 of Law No. 255-FZ).

As follows from Part 2 of Article 5 of Law No. 255-FZ, this rule also applies to the case of payment of benefits in situations where an illness or injury occurred within 30 calendar days from the date of termination of work or in the period from the date of conclusion of the employment contract to the day of its cancellation . Consequently, regardless of whether the onset of incapacity falls on weekends, holidays, etc., the employer pays for the first three calendar days of incapacity on the certificate of incapacity for work at his own expense.

The amount of benefits accrued at the expense of the organization’s funds when calculating income tax can be included in other expenses (subclause 48.1, clause 1, article 264 of the Tax Code of the Russian Federation). It does not matter whether the payments on the basis of which the temporary disability benefit is calculated reduce taxable profit or not. This conclusion is confirmed by the letter of the Ministry of Finance of Russia dated April 13, 2010 No. 03-03-06/1/258.

Below we will look at common reasons why an employee may be fired.

While on sick leave, the employer does not have the legal right to dismiss an employee, however, an ill employee can write a statement of his own free will. In the human resources department, this is the most common type of dismissal, in which case the employer is obligated to pay sick leave under general conditions.

In this situation, the employee can also apply for paid sick leave if it was taken within 1 month after dismissal.

Pensioner

In the case where an employee was dismissed due to retirement and it was already issued at the time of illness, the employer may not pay the sick leave certificate to the pensioner.

Pregnant

Of the required 70 days before and after childbirth, the employer pays for 30 days from the date of dismissal. A woman in labor can demand payment for the remaining days of sick leave, but this must be done from the social security service.

If an employee is laid off, he can take out sick leave and bring it to the employer within the prescribed period.

In case of liquidation of an enterprise or closure of an individual entrepreneur, payment is made on the same basis, only by the federal insurance service.

Payment for sick leave is made according to the general rules.

Reference. Payment for any certificate of incapacity for work is made according to the standard scheme: the first three days of the insured event are on the account of the employer, starting from the fourth the Social Insurance Fund pays.

Difficult situations during dismissal

One of the most difficult situations is the termination of an employee’s contract during a period of temporary disability. The situation when an employee, having written a statement, went on sick leave increases the document flow and the workload of human resources services and accounting.

What employees need to know:

1. Temporary disability with sick leave cannot prevent the termination of the employment relationship if the initiative comes from the employee.
2. The law obliges the employer to return the work book to the person resigning on the last working day. If the employee does not show up on this day, he will be notified accordingly. An employer has no right to send a book by mail or transfer it to another person, even a close relative, without obtaining consent.
3. If an employee on sick leave does not bring sick leave on the last day, then issuing a SZV-STAZH certificate will not be possible. It is possible to indicate periods in it only on the basis of documents; in the absence of a sick leave certificate, it will not be possible to indicate the last period correctly. This means that the person leaving will have to come back for it again.

Thus, the period of temporary disability is not an obstacle to the dismissal of an employee upon his initiative. But, dismissal at the initiative of the employer during this period is prohibited. The employer will have to wait until he returns from sick leave.

What ink should I use to fill out a sick leave form?

Issuing sick leave is a procedure strictly regulated by the legislator. This follows from the fact that sick leave must be issued exclusively on a secure form. Its form was approved by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n.

In addition, it is important to follow the rules for filling out sick leave in 2021 by the employer, established for him by order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n. The document contains a list of general requirements for filling out sick leave, which are still relevant today.

The employer enters information only into some of the items on the sick leave form, which are combined into the “To be completed by the employer” block.

IMPORTANT! The sick leave certificate must correctly indicate the data filled in by both the doctor and the employer.

If the responsible person of the employer, before filling out the sick leave certificate, discovers errors in the block drawn up by the doctor, it makes no sense for the employer to fill out the part. Most likely, the Social Insurance Fund will refuse to reimburse the organization for expenses. It is necessary to request a new document from the medical organization.

The FSS sanction can be just as severe for mistakes made due to ignorance of how the employer fills out sick leave. Let's look at how they can be avoided.

There are three situations to consider in this section:

• the employee presented several certificates of incapacity for work, which are a continuation of the originally issued certificate;
• the employee presented several certificates of incapacity for work for different periods for different insurance cases;
• the employee presented several certificates of incapacity for work for the same period for different insurance cases.

If sick leave certificates are issued one after another, without interruptions, and each subsequent one is a continuation of the previous one, then the period of incapacity for work is recognized as one insured event. You can check this as follows. At the top of the earliest sick leave note there should be Fr.

Since the period of incapacity for work in this case is not interrupted, benefits should be paid for the entire period indicated on the sick leave. This is the general rule. But the legislation establishes special conditions for the payment of benefits to disabled people, in addition to the case of tuberculosis (Part 3 of Article 6 of Law No. 255-FZ of December 29, 2006):

• up to four months in a row (if temporary disability lasts without interruption);
• up to five months in a calendar year (with a total calculation for the year).

The average daily earnings for the purpose of calculating benefits must be determined once - based on the calculation period of two calendar years preceding the year the insured event began.

Let's move on to the second situation - the employee presented several certificates of incapacity for work for different periods for different insurance cases. The current legislation of the Russian Federation does not establish any restrictions on the number of certificates of incapacity for work that a dismissed employee can present to his former employer.

If sick leave certificates presented by an employee were issued by different doctors for the same period of illness, it must be taken into account that the amount of the benefit does not depend on the number of sick leave leaves, but on the duration of the period of incapacity for work (Part 8 of Article 6 of Law No. 255 of December 29, 2006 -FZ). Therefore, the employer should not pay double benefits. One of the certificates of incapacity for work must be accepted for payment.

We suggest you read: Who should issue a certificate of objective information

At the same time, the employer retains the obligation to pay for the first three days of incapacity at his own expense in relation to all insured events.

Example 3

Just as when registering the disability of a full-time employee, when receiving a sick leave certificate from a dismissed employee, the accountant is required to fill out the reverse side of the sheet. Features of filling out the reverse side of the certificate of incapacity for work are given in Table 2.

Table 2.

Features of issuing a certificate of incapacity for work when paying benefits to a dismissed employee

Filling out a sick leave certificate (approved by Order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 N 347n) should not cause any particular difficulties for the employer. You just need to remember a few rules, for example, what pen and what ink to fill out the sick leave certificate, what letters to write down the necessary data and how to make corrections if you make a mistake when filling out the sick leave certificate.

When filling out a sick leave certificate, the employer can use a gel, capillary or fountain pen (clause 65 of the Procedure, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). But you cannot make notes on a sick leave sheet with a ballpoint pen.

Keep in mind that you can also fill out a sick leave certificate on a computer. Moreover, combining filling out a certificate of incapacity for work (partially handwritten and partly on a computer) is not a violation of the rules for filling out sick leave (FSS Letter No. 17-03-09/06-3841P dated October 23, 2014).

When filling out a sick leave form, not only the type of pen (gel/fountain/capillary/ballpoint), but also the color of the ink matters. The sick leave form must be filled out in black ink.

Entries on the sick leave sheet are made in printed capital letters in Russian. True, if the name of your organization contains Latin letters (for example, sometimes the name of a company contains the abbreviation “Ltd”), nothing bad will happen if they are reflected on the sick leave.

Entries in specially designated places are made starting from the first cell. Moreover, records should not go beyond the boundaries of cells.

The employer places an imprint of his seal on the certificate of incapacity for work only if it is available (clause 7, article 2 of Federal Law No. 208-FZ, clause 5, article 2 of Federal Law No. 14-FZ). And if a stamp is nevertheless affixed, then it may go beyond the boundaries of the space allocated for it, but cannot fall into the cells of the information field of the sick leave sheet.

An employee fell ill on his last day of work

If an employment contract with an employee is terminated at the initiative of the employer, then the dismissal of the employee (except in the case of liquidation of the organization or termination of activities by an individual entrepreneur) during the period of his temporary incapacity for work is not allowed (Part 6 of Article 81 of the Labor Code of the Russian Federation). It does not matter whether the employee committed guilty actions and dismissal is a disciplinary measure, or whether the employer dismisses him for other reasons. In this case, only after the certificate of incapacity for work is closed can the employer resolve the issue of terminating the employment contract.

In practice, the following situation is possible. The employee consulted a doctor after finishing his shift, and the doctor declared him temporarily disabled. Then, at the request of the patient, the date of release from work can be indicated from the next calendar day. However, it is also possible to indicate the last day of work as the beginning of incapacity for work.

The dismissal order must be canceled, a corrective entry must be made in the work book and the amounts due to the employee must be recalculated.

If an employee resigns on his own initiative, his presentation of a certificate of incapacity for work is not grounds for canceling the dismissal.

But when calculating temporary disability benefits (regardless of the reasons for dismissal), it is necessary to keep in mind that the day of dismissal is considered the last day of work (Part 3 of Article 84.1 of the Labor Code of the Russian Federation). Accordingly, if an employee gets sick on the day of dismissal, the insured event occurred during the period of work in the organization (with the entrepreneur). That is

Benefits are calculated within 10 days from the date of application. In fact, the money will be paid on the next day of payment of salary or advance payment.

The payment period is not regulated by law, however, the money must be paid within 1 month after submitting the application. Otherwise, the citizen awaiting payment has the right to file a claim in court.

Sick leave pay on the day of dismissal

To avoid conflict between the parties, when issuing an order, the employer must take into account all the nuances, including the time of sick leave and the reason for the employee’s disability. Otherwise, court intervention will be required to resolve the problem. If the clarification of relations between management and the employee does come to this, then the court, as a rule, takes the side of the employee, protecting his rights.

However, practice shows that the increasing legal literacy of the population contributes to the fact that employers often have to defend their interests in court. An employee who has prepared in advance can do everything to get more from the enterprise when leaving his previous place of work.

The dismissed foreigner presented sick leave

Benefits for compulsory social insurance in case of temporary disability and in connection with maternity are provided only to insured persons (Part 2 of Article 2 of Law No. 255-FZ). Who belongs to them is defined in Part 1 of Article 2 of Law No. 255-FZ. This category of citizens includes foreigners permanently or temporarily residing in the territory of the Russian Federation. There are no temporarily staying foreign citizens on this list.

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Thus, in order to resolve the issue of payment of temporary disability benefits, it is necessary to determine the legal status of the foreigner. If the employer is contacted by a former employee temporarily staying in Russia, benefits do not need to be paid.

Let us remind you that:

• temporarily staying in the Russian Federation are persons who arrived in the Russian Federation on the basis of a visa or in a manner that does not require a visa, and who received a migration card, but do not have a residence permit or temporary residence permit;
• temporarily residing in the Russian Federation are persons who have received a temporary residence permit;
• permanent residents of the Russian Federation are persons who have received a residence permit.

There are no exceptions to this procedure for employees from the CIS (including employees from the Republic of Belarus).

Termination of employment at the request of the employee

An employee who wishes to terminate an employment contract must properly notify his employer . The easiest way is to write an application two weeks before the intended termination of employment and personally submit it to the employer or to the department authorized to receive such documents: human resources department, administrative department, etc.

Currently, applications are also accepted by mail, including electronically, although such innovations still cause ambiguous attitudes on the part of personnel officers.

What a person submitting a resignation letter needs to consider:

1. The application must contain the full name of its submitter and at the time of filing the application.
2. To avoid ambiguity in calculating the terms, the application must contain the date of writing and the date when the employee wants to resign, for example, “I request you to resign on October 15...”. In such a case, the last working day will be October 15, of course, if the employee has notified no later than 14 days in advance. The preposition “s” used before the date will inevitably cause discrepancies, so its use in a statement is highly undesirable.
3. An employee has the right to submit an application both during the period of vacation and during the period of temporary disability.

It is important to understand that after writing an application for termination of the working relationship and even after reading the dismissal order, that is, until the end of the last working day, the person resigning has the right to withdraw his application for termination of the working relationship.

An employee who was laid off fell ill

Upon dismissal due to a reduction in the number (staff) of employees, employees are entitled to additional compensation.

In addition to severance pay, employees are paid average earnings for the period of employment, as a rule, no more than two months from the date of dismissal (including severance pay). If an employee contacts the employment service within two weeks after dismissal, this period can be extended to three months. This procedure is established in Article 178 of the Labor Code of the Russian Federation.

The relevant question is: whether to pay an employee whose average earnings are maintained, temporary disability benefits, and whether it is possible to pay both benefits and average earnings for the period of illness.

The first of these questions should be answered positively. An employee dismissed due to staff reduction has the right to receive temporary disability benefits if his illness or injury occurs within 30 calendar days from the date of dismissal. There are no exceptions from the general procedure in the current legislation of the Russian Federation for such workers.

Regarding the preservation of both benefits and payments in the form of average earnings during the period of incapacity, there are no clear regulatory rules, no official explanations from regulatory agencies, or arbitration practice at the level of the Supreme Arbitration Court of the Russian Federation and the Federal Antimonopoly Service of the districts.

The Ruling of the Saratov Regional Court dated June 14, 2012 in case No. 33-3100/2012 made the following conclusion: the legislation does not establish restrictions on the possibility of simultaneous payment of temporary disability benefits and average monthly earnings for the period of temporary employment. We have no information about the existence of other arbitration practice on the issue under consideration.