In this article we will look at all the nuances and tell you about filling out sick leave in 2017 in a new way; you can download a sample form directly from the article
The procedure for issuing sick leave in 2017
The sick leave form was approved by Order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 No. 347n. Filling out sick leave by an employer in 2017 must be done according to special rules. Next, we will offer you the appropriate sample.
All these rules are in the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n (hereinafter referred to as the Procedure).
Who issues sick leave?
We remind you that sick leave certificates are issued (clause 2 of the Procedure):
- attending physicians of medical organizations;
- paramedics and dentists of medical organizations;
- as well as attending physicians at clinics of research institutions (institutes).
What does sick leave consist of?
To assign and pay benefits for temporary disability, pregnancy and childbirth, sick leave is issued, as a rule, on the day it closes (clause 6 of the Procedure). The sick leave form consists of two sections, one section is filled out by the doctor of the medical organization where the employee applied. And the other section is filled out by the employer (clause 64 of the Procedure).
In what case, instead of a paper document, will an employee bring a sick leave number to the company, information in the article "
Filling out sick leave in 2017 by a doctor
When filling out a sick leave certificate, the doctor should make all entries in Russian in printed capital letters in black ink or using printing devices (clause 56 of the Procedure).
Make sure that when filling out the doctor does not use a ballpoint pen; only gel, capillary or fountain pens are allowed. Also make sure that the entries on the sick leave certificate do not go beyond the boundaries of the cells provided for these entries.
Pay attention to the honey seal. institutions, they can protrude beyond the specially designated place, but should not fall into the cells of the information field of the certificate of incapacity form.
All of these points are very important, since if there are errors in filling out the certificate of incapacity for work, it is considered damaged. In this case, you will need to replace it by issuing a duplicate.
Section of the sick leave certificate that the employer fills out
General rules for filling out a sick leave certificate by an employer in 2017 similar to the section filled out by the doctor, we have prepared a form for you and sample.
We remind you that errors made in this section should be corrected as follows:
- Carefully cross out the erroneous entry;
- Make the correct entry on the back of the form;
- Confirm the correction with a “corrected credit” entry and the signature and seal of the company.
In the line “place of work - name of organization”, indicate the full or abbreviated name of the company where the patient works. The lines “Primary” and “Part-time” are filled in depending on the place of work for which the sheet was provided. To do this, enter the “V” sign in the appropriate cell.
In the line “Registration number” you need to put down the registration number that the company received when registering with the territorial body of the Social Insurance Fund. The lines “TIN” and “SNILS” of the insured (patient) should not cause you any difficulties. But we will tell you in more detail about the line “Calculation conditions”.
Features of filling out the line “Calculation conditions” of the sick leave sheet
In this line you need to indicate one (or more) digital codes from the list below:
- enter code 43 if the insured person was exposed to radiation (has appropriate benefits when assigning benefits);
- enter code 44 if the insured person works in the regions of the Far North, as well as areas equivalent to them;
- code 45 must be indicated if the insured person has a disability;
- code 46 is intended for cases when the contract with the insured person is concluded for a period of less than 6 months (the line must be left empty if code 11 is indicated in the line “Cause of disability”);
- enter code 47 if the illness or injury occurred immediately after completion of work, but no later than 30 days;
- code 48 must be entered when there was a violation of the regime, moreover, the violation was caused by valid reasons, and the corresponding code is entered in the line “Notes about violation of the regime”;
- code 49 is entered when the duration of the illness exceeds 4 months in a row, provided that the insured person has a disability, and code 11 is not indicated in the line “Cause of disability”;
- code 50 is entered when the duration of the illness exceeds 5 months in a row, provided that the insured person has a disability, and code 11 is not indicated in the line “Cause of disability”;
- indicate code 51 if the insured person had no earnings during the billing period, or it was below the minimum wage, and the person worked part-time (weekly, daily).
Filling out data on accrued benefits on the sick leave sheet
When filling out a sick leave certificate, you will need to fill out data on average earnings, insurance coverage and the amount of benefits. To do this, you need to know how to calculate sick leave in 2017, we will tell you about it and give example.
The procedure for calculating sick leave is regulated by Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ. The algorithm of actions is spelled out in it as follows: first you need to calculate the average daily earnings of the employee, then determine the length of insurance, after which you can calculate the amount of the daily benefit (clause 1 of Article 14 of Law No. 255-FZ).
We indicate the insurance period in the line of the sick leave certificate of the same name, and enter here the number of full years and months of the employee’s work activity. In the line “Benefit due for period” we indicate the period for which the employee is paid temporary disability or maternity benefits.
How to calculate and fill out the line “Average earnings for calculating benefits”
In the line “Average earnings for calculating benefits”, indicate the amount of average earnings from which the benefit will be calculated. Average earnings are calculated for two calendar years preceding the period of incapacity (Clause 1, Article 14 of Law No. 255-FZ).
If in these two years or in one of them the person was on maternity leave or child care leave, then the corresponding period (year or years) can be replaced at the request of the insured person for the previous period.
An important condition for such a replacement is that it is made only in the event of an increase in benefits. Let's try to accrue sick leave in 2017, an example will be like this. The calculation period will be 2015 and 2016.
But if a person asks to replace 2016 with a previous period, the calculation period for accruing sick leave will be 2014 and 2015. Now we need to collect all payments that were made in favor of an individual during this period.
Please note that when calculating average earnings, only those payments that were subject to insurance contributions for VNiM should be taken into account (clause 2 of Article 14 of Law No. 255-FZ). Another important point is the correspondence of the total amount of payments for a particular year to the size of the maximum base for calculating contributions to the Social Insurance Fund for the same year.
The Government of the Russian Federation annually approves the value of the maximum base for calculating insurance contributions to the Social Insurance Fund; we suggest that you familiarize yourself with the corresponding table:
In our example, payments to an employee for 2014 should not exceed the amount of 624,000 rubles, and for 2015 - 670,000 rubles. It turns out that the maximum possible amount of income for two years can be 1,294,000 rubles; indicate this amount in the line “Average earnings for calculating benefits.”
Fill in the line “Average daily earnings” of the sick leave certificate
We calculate the average daily earnings as follows: we divide the average earnings that we calculated in the previous chapter by 730 (Part 3 of Article 14 of Law No. 255-FZ). At calculation of sick leave for pregnancy and childbirth in 2017, To example, the average earnings must be divided by the number of days in the billing period (Part 3.1 of Article 14 of Law No. 255-FZ).
We remind you that the billing period may include a calendar year with 366 days (leap year), so the total number of days for two years may be 731 days. In our example, 2014 and 2015 are not leap years.
Therefore, regardless of whether you are calculating temporary disability benefits or maternity benefits, the amount of average earnings must be divided by 730. We obtain an average daily earnings of 1,772.60 rubles.
If during the specified period the employee did not have earnings or the amount for a full calendar month was lower than the minimum wage established for this period. Average earnings are equal to the minimum wage (clause 1.1 of Article 14 of Law No. 255-FZ).
We remind you that from July 1, 2016, the monthly minimum wage is 7,500 rubles. it turns out that in two years the employee’s total income will be 180,000 rubles. (RUB 7,500 X 24 months). And the average daily earnings will be 246.58 rubles. (RUB 180,000 / 730 days).
Why is it important to calculate an employee’s insurance coverage?
The sick leave form contains the line “Insurance record” of the employee, and this was not done by chance. The assignment of temporary disability or maternity benefits involves the payment of average earnings for each day of incapacity (daily allowance).
Depending on the employee’s insurance experience, the amount of daily benefits is determined as a percentage of the amount of average daily earnings (Parts 1, 3, 4, Article 7 of Law No. 255-FZ). At the same time, not only the employee’s length of service matters, but also the reason for the sick leave.
If sick leave is received due to an illness (injury) of an employee, in connection with caring for a sick child (under 18 years of age) who is being treated in a hospital, or a sick family member (over 18 years of age), the daily allowance is calculated in the following amount:
If sick leave is received in connection with caring for a sick child (under 18 years of age) who is being treated on an outpatient basis, the daily allowance is calculated in the following amount:
In our example, the employee’s work experience was more than 8 years, so sick leave must be paid in the amount of 100% of the average daily earnings. Please note that the calculation of sick leave in 2017 is made for all days of incapacity for work (Part 1, Article 6 of Law No. 255-FZ).
But it is necessary to exclude some periods (Part 1, Article 9 of Law No. 255-FZ), so, when calculating sick leave, you do not need to take into account days of vacation at your own expense, days of educational leave, as well as days of parental leave, provided that the employee did not work part-time during this period.
Calculation of sick leave in 2017 when caring for a child.
Depending on the age and cause of illness of the child whom the employee is caring for, the benefit is assigned in the following amounts (Part 5, Article 6 of Law No. 255-FZ):
Who is the employee caring for? |
Cause of incapacity for work on sick leave |
Maximum number of paid days |
||
|---|---|---|---|---|
|
Reason code |
Decoding the reason |
for every occasion |
during the calendar year |
|
|
child under 7 years old |
caring for a sick family member |
not limited |
||
|
caring for a sick child, if the disease is included in the list, approved. By Order of the Ministry of Health and Social Development of the Russian Federation dated February 20, 2008 No. 84n |
not limited |
|||
|
child from 7 to 15 years old |
caring for a sick family member |
|||
|
a child aged 15 years or older or another family member |
caring for a sick family member |
|||
|
disabled child (under 18 years of age) |
caring for a disabled child |
not limited |
||
|
any child |
caring for a sick child, if the illness is associated with a post-vaccination complication or with a malignant neoplasm in the child |
not limited |
||
|
caring for an HIV-infected child |
||||
Look at a sample of how an employer filled out a sick leave certificate in 2017.
The employee has worked for more than 8 years, so sick leave must be paid at 100%. Moreover, if sick leave is received due to caring for a child who is being treated on an outpatient basis (at home), a daily benefit in the amount of 100% of the average daily earnings can be assigned only for the first 10 days of illness.
For subsequent days, the benefit amount will be 50% of the average daily earnings. In addition, taking into account the additional conditions for the payment of benefits for child care, sick leave can be calculated for all days of incapacity for work if the child’s age does not exceed 7 years (but no more than 60 or 90 days in a whole year).
If the child is between 7 and 15 years old, sick leave will be paid only for the first 15 days of incapacity (but not more than 45 days in a whole year). Please note that if an employee was caring for a sick child or other family member, sick leave is paid in full by the FSS (Part 3 of Article 3 of Law No. 255-FZ).
If an employee falls ill or is injured, the first three days of incapacity for work are paid by the employer, and only the remaining days are paid from the Social Insurance Fund (Clause 1, Part 2, Article 3 of Law No. 255-FZ).
The sample for filling out sick leave calculations - 2019 will require compliance with procedural rules. This is necessary so that an employee who has suffered an illness or injury confirmed by a certificate of incapacity for work receives the payments due to him in full. And the employer receives the required compensation from the Social Insurance Fund.
From the article you will learn:
Sick leave in 2019
However, in order for him to actually receive the payments due to him, it is necessary that the sick leave certificate be issued in full compliance with all current requirements.
List of rules for filling out sick leave
Currently, a complete list of rules for filling out sick leave, including the required codes and rules for their use, is recorded in Order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 N 347n “On approval of the form of a certificate of incapacity for work».
However, in practice, employers should keep a number of additional nuances in mind when entering information into the form. Failure to comply with them may cause difficulties when making mutual settlements with the Social Insurance Fund.
Note! Information on the certificate of incapacity for work is entered by two main entities - the medical organization that opened the sick leave, and the employer.
Rules for filling out sick leave
It is important to take into account that the sick leave certificate is a form designed to automatically read information. Therefore, when filling it out, it is extremely important to ensure the ability to recognize machine-readable text. This in turn means that the sheet should not be kinked or folded as this may interfere with the data being read.
In addition, information on the form must be entered in only two ways: by machine printing or with a capillary or black gel pen.
Note! It is allowed to enter information into different parts of the sick leave sheet in different permitted ways.
When filling out a certificate of incapacity for work, you should use only Russian block letters, which should be used in capital form for ease of reading. Each letter or sign should be placed in a separate cell, carefully ensuring that the entries do not extend beyond the boundaries of the cell. The columns must be filled out, starting from the first cell, using special symbols and codes provided for encrypting information.
Sick leave – 2019: sample
In 2019, the same form of sick leave is used as in previous years. She was approved by order of the Ministry of Health No. 347n. According to this document, the certificate of incapacity for work contains two main parts. They are filled out by two different entities - the medical institution where the patient went with symptoms of illness or injury, and his employer.
In this case, the medical organization enters into the document the following information:
related to the employee’s health condition,
the therapy carried out on him and its results.
The employer enters data that affects the amount of temporary disability benefits.
As a rule, employees of a medical organization fill out a large number of sick leaves every day, so they are well familiar with the rules for filling them out. In particular, in their activities they are guided by the provisions formulated in Letter of the Federal Social Insurance Fund of the Russian Federation dated September 14, 2011 N 14-03-11/15-8605 “On the issue of issuing sick leave forms of the new sample”.
However, it is impossible to completely insure against possible errors, so if specialists make a serious mistake when filling out their part of the form, the form will have to be filled out again.
Error correction
The employer is allowed to make corrections to his part if errors are discovered. However, company representatives do not have the right to correct mistakes made by medical facility specialists. In this case, the employee will need to apply there again to obtain a duplicate.
In turn, the employer must indicate in the sick leave information that determines the amount of payments for the employee. These include, among other things, the duration of the specialist’s insurance experience, which is recorded in the format of the number of complete years and months worked.
If the duration of the employee’s insurance period, that is, the period when the employer paid the required contributions to social funds for him, is less than a month, zero marks are entered in the corresponding columns.
Note! In addition to the insurance period, some periods of non-insurance service are also included in the sick leave. They are determined by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.”
If additional questions arise regarding the procedure for filling out a certificate of incapacity for work by the employer, the specialist entering the information should be guided by Letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 N 14-03-18/15-12956 “On clarification of certain provisions of the Procedure for issuing certificates of incapacity for work».
Technical shortcomings
This letter clearly states that the presence of technical deficiencies in the part of the sick leave form filled out by the employer’s representative is not a sufficiently compelling reason for refusal to make payments by the Social Insurance Fund or the requirement to reissue the form.
Download documents on the topic:
Rules for issuing sick leave in 2019
Entities involved in the procedure for issuing sick leave in 2019 according to the model established by current legislation should keep in mind a number of current rules in this area. In particular, this issue is regulated by order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 N 624n.
This document and other regulations clearly indicate one of the main requirements for the rules for issuing sick leave in 2019. This is to ensure unhindered reading of information placed on the form by automatic equipment. In this regard, all entered information must be indicated legibly, and the seals of organizations must be affixed in such a way as not to overlap the columns in which the data is available.
In addition, specialists responsible for entering information should be competent in the application of established codes used to encrypt information. In particular, one of the largest blocks filled out using codes is the section devoted to the cause of disability.
To fill it out, 15 main codes are used. They indicate injuries, illnesses, quarantine and other conditions that necessitate a temporary break from work. They are indicated on the sick leave certificate in 2019 according to the sample; a complete list of codes is given in Order of the Ministry of Health No. 347n.
Causes of employee disability
The most common causes of employee disability are indicated by codes 01 (illness) and 02 (injury).
In addition, five additional codes exist to clarify the nature, causes, or consequences of a particular patient's health condition. They are entered in a specially designated column next to the field intended for entering the main disability code. In particular, additional codes are used to record cases of complicated childbirth, injuries sustained as a result of being under the influence of alcohol or drugs, and the need to undergo specific types of treatment in specialized organizations.
In order to protect personal information about employees, data indicating specific health problems may be hidden from sick leave. For example, disability codes:
14 (presence of a malignant tumor or complication resulting from vaccination in the child);
15 (presence of HIV infection in a child) are entered on the certificate of incapacity for work only with the consent of the patient to whom it is issued.
For example, such medical organizations include centers engaged in the rehabilitation of people with drug addiction, organizations providing therapy for HIV-infected people, and similar institutions.
Maximum sick pay in 2019
The procedure for paying temporary disability benefits to an employee who provided the employer with sick leave in 2019 according to the established pattern, depends on several key factors.
Thus, first of all, the amount of payments is influenced by the length of the so-called insurance experience of a specialist. This is the period during which the employer paid mandatory contributions to insurance funds for this employee.
The relationship between the amount of payment and the duration of insurance length of service is installed Part 1 Art. 7 FZ-255. The amount of money due to the employee will be calculated on the basis of his actual average earnings.
Thus, the maximum amount that an employee can receive will be 100% of his average income for this period - if the duration of the insurance period is at least 8 years. Employees with 5 to 8 years of experience will be able to receive only 80% of the average salary, and specialists with up to 5 years of experience will receive 60% of this amount.
Note! Young professionals whose work experience does not exceed six months, in case of illness, will receive a benefit calculated on the basis of the minimum wage established by Federal Law of June 19, 2000 N 82-FZ “On the minimum wage”.
Basis for calculating the amount of sick leave benefits
According to current legislation, the sample for filling out the 2019 sick leave calculation is based on data on the employee’s average earnings. In order to calculate it, you need to divide the total amount of income for these two years by the number of days in this period.
Note! This means that to determine the amount of benefits in 2019, information for 2017 and 2018 will be taken into account. Accordingly, to calculate, the amount of earnings for these years should be divided by 730.
At the same time, when making calculations, the accountant must remember that in the Russian Federation there are regulations establishing the maximum amount of earnings for determining the amount of sick leave benefits.
If the actual amount of the employee’s income exceeded these levels, to carry out the required calculations it is necessary to take the specified maximum values.
Thus, entering information into a sick leave certificate is not just a complex bureaucratic procedure that requires special knowledge in the field of current legislation. It represents a special procedure for recording information about the period of incapacity for work of a specific employee, which requires proper registration.
In this case, the employee will be able to receive benefits covering his expenses for treatment and recovery, and the employer will be able to receive reimbursement of funds spent on making the corresponding payments from the Social Insurance Fund.
Employees of the organization may temporarily lose their ability to work. They turn to a medical organization to receive help and obtain a sick leave. After returning to work, the employee submits a certificate of incapacity for work to the employer. The latter is faced with the task - fill out sick leave according to the rules.
Regulatory framework for filling out sick leave by an employer in 2017
The rules for filling out sick leave by the employer and the sick leave form itself, explanations from government bodies can be found in the following documents:
- Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n (here you will find the rules for filling out sick leave by the employer);
- Order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 N 347n (reflects the form of sick leave);
- Letter of the Federal Social Insurance Fund of the Russian Federation dated September 14, 2011 N 14-03-11/15-8605;
- Letter of the Federal Social Insurance Fund of the Russian Federation dated December 23, 2011 N 14-03-11/15-16055;
- Letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 N 14-03-18/15-12956.
In the indicated letters from the social insurance fund, you can find explanations from the state body on the issues of filling out sick leave by the employer, which are also relevant for 2017.
How to fill out a sick leave form for an employer: 2017 sample?
First of all, the employer needs to remember several rules in accordance with which it is necessary to fill out a sick leave certificate. So, fill out the disability certificate:
- in Russian;
- in printed capital letters;
- using black ink (using printing devices is allowed);
- using a gel, capillary or fountain pen;
- starting recording from the first cell.
It is forbidden! Use a ballpoint pen and go beyond the cell boundaries.
Now let’s start filling out the sick leave certificate step by step in the section – To be filled out by the employer.
Step 1
We indicate the name of the employer. You can enter both the full name and an abbreviated one. If the employer is an individual, then the last name, first name, and patronymic are indicated. Data is indicated with spaces in one cell.
Note! The name of the organization (full or abbreviated) must be indicated strictly in accordance with the constituent documents of the company. If the abbreviated name of the company is missing in the charter or the full and abbreviated names are so long that they do not fit into the allocated cells, then you can arbitrarily shorten the name. The FSS authorities identify the company by their registration number, which you indicate on the certificate of incapacity for work.
It is not forbidden to use special characters in the title - quotation marks, periods, commas, dashes, etc. Their use cannot become a basis for re-issuing sick leave and refusing to pay benefits. When using such signs, place them in separate cells. But you don’t need to put them down if the name of the organization is too long.
Step 2
Place a check mark in the appropriate box depending on the place of work for which the employee provided sick leave - the main place of work or part-time work.
Step 3
Indicate the registration number of the organization, which is reflected in your notice (notification) to the policyholder, issued upon registration with the Federal Social Insurance Fund of the Russian Federation.
Step 4
Reflect the subordination code. These five digits (or four digits) indicate the territorial body of the Federal Social Insurance Fund of Russia where the employer is registered at the time the sick leave is issued. You can also find these numbers in the Notice from the FSS.
Step 5
Indicate the TIN of the employee who should receive the benefit. The TIN number can be found from the Certificate of Tax Registration of a citizen. If the employee has not registered with the tax authority, then there is no need to indicate the TIN.
Step 6
Indicate the SNILS number of the employee applying for benefits.
Step 7
In the “Calculation conditions” column, you must indicate a two-digit code if there are any special conditions for calculating benefits. For example, when a fixed-term employment contract is concluded with a sick employee and its term is less than 6 months, in this situation we enter code 46. When the employee has a disability, then it is necessary to enter code 45. A complete list of special conditions and corresponding codes can be found on the back of the sick leave certificate. If there are no special conditions for calculating benefits, then you do not need to fill out this column.
Step 8
In the column “Act Form-N-1” it is necessary to indicate the day, month and year of drawing up the act. This information is filled out only when an employee is injured at work.
Step 9
Fill in the line - work start date. It is filled out when an employment agreement is canceled if the employee was supposed to go to work after its conclusion, but did not do so without good reason. In this situation, the employer has the right to cancel this agreement. Indicate the day, month and year when the employee was supposed to start work. If your situation is not related to the cancellation of an employment contract, then do not fill out this line.
Step 10
When filling out the line “Insurance experience”, indicate the full number of years and months during which the employee worked and which are included in the insurance experience in accordance with the legislation of the Russian Federation.
Step 11
Let's move on to filling out the line for non-insurance periods. Here you need to indicate the full number of full years and months that the employee spent on military service and other service provided for by the legislation of the Russian Federation, from 01/01/2007.
Step 12
Indicate the period of time for which the employee is due benefits. This line indicates the period of time when the employee was absent from the workplace due to illness - from the date of opening of the sick leave to the date of its closure.
Step 13
Enter the amount of average earnings for calculating benefits. Average earnings for calculating benefits are calculated according to the rules established in Federal Law No. 255-FZ dated December 29, 2006.
Step 14
Please indicate your average daily earnings. It is also calculated in accordance with the norms of the Federal Law dated December 29, 2006 No. 255-FZ.
Step 15
Calculate and indicate the amount of the benefit - separately the amount that must be paid at the expense of the employer, and separately - the amount that must be reimbursed to the Social Insurance Fund. This can be done, among other things, using an online calculator for calculating sick leave benefits. Remember that sick leave at the expense of the employer in 2017, as before, is paid only for the first three days of the period of incapacity for work. The remaining days are subject to payment at the expense of the Social Insurance Fund.
Note! The benefit amount in this line is indicated in full without deducting personal income tax amounts (Letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956).
Step 16
Enter the full benefit amount. In this line, the benefit amount is indicated minus personal income tax. Please note that the amount of the benefit must be calculated on a separate sheet and attached to the sick leave certificate.
Step 17
Indicate the surname and initials of the head of the organization or individual employer; in the adjacent line “Signature” you must put a signature.
Step 18
Indicate the surname and initials of the chief accountant of the organization or individual employer and sign. If the citizen-employer does not have the position of chief accountant, then in this column you must indicate the surname and initials of the citizen-employer.
Step 19
Apply the organization's seal, if available. The stamp must be placed in such a way that it does not fall on other cells of the information field of the sick leave sheet. In this case, the print may extend beyond the allocated print space.
Note! The company's seal must correspond to the name of the organization as reflected in its constituent documents (FSS letter No. 14-03-18/15-12956 dated October 28, 2011).
So we told you about how to correctly fill out a sick leave certificate for an employer, and you can download a sample at the bottom of the page.
Correction of sick leave by the employer in 2017
When filling out a sick leave certificate, an employee may make a mistake. How can I fix it? If you made a mistake when filling out a sick leave form, you must carefully cross out the erroneous entry, and the correct entry must be made on the back of the sick leave form. The correct entry must be certified by the entry “corrected to believe”, the signature and seal of the employer.
It is forbidden! Correcting errors using a proofreader or other similar means is not permitted.
If you have any questions about sick leave
You can contact us for help. The first consultation is free. Details.
Incorrectly filled out sick leave certificates may not be accepted by the Social Insurance Fund.
The consequences of this can be very different: the employer either pays temporary disability benefits on his own and then sues the Social Insurance Fund, or does not pay benefits at all, and then the employee sues him.
general information
In 2011, a unified disability form was officially adopted, which is valid throughout the Russian Federation.
Like any official document, it has several degrees of protection against fakes and copies.
The established form of the form implies that filling out is carried out by two organizations:
- medical institution;
- employer organization.
Basic filling rules
For each company, the certificate of incapacity for work has its own fields for entering data. The employee in whose name the form is drawn up does not enter any information into it. The main task of an employee who has lost his ability to work is to obtain a completed form from a medical institution and submit it to the employer.
The HR department or accounting department enters the necessary information into its columns. After this, the sheet is transferred to the Social Insurance Fund, which transfers temporary disability benefits to the account of the employing organization.
The employer, in turn, transfers these funds to the employee.
Each date of visiting a doctor with an extension of the period of loss of working capacity is entered on the form. This is a mandatory requirement. In cases where there is no space left in the columns and the employee cannot yet begin his duties, the doctor is obliged to issue an additional form.
Wherein the person is given one sick leave certificate - the last one. It contains all the important dates: when the sick leave was opened, and when the employee can start work.
The main part of the information on the sick leave is entered using codes. All data is read automatically. Therefore, if there are errors in the form, incorrectly or carelessly filled in data, the electronic device will not be able to process the data.
The code includes 2-3 digits. Their decoding is indicated on the back of the document.
The front side of the sheet is divided into three parts:
- Filled out by the attending physician of a medical institution or receptionists at a hospital (clinic).
- Prepared by the employer.
- A tear-off form that is filled out by medical staff for internal reporting of a medical institution.
There are certain rules for filling out sick leave. If they are violated, the form may be invalidated by the FSS. As a result, the employee loses benefits from the Fund, which the employer is obliged to compensate.
The procedure for filling out sick leave by a medical institution
The first part of the sheet is filled out by an employee of the medical institution that issues the sick leave. Below are step-by-step instructions for filling out the main lines of the sick leave form.
| Stages | Explanations |
|
| 1. | At the top of the certificate of incapacity for work (next to the number and barcode), the first line indicates the primary sick leave or the issuance of a duplicate of it | If there are two marks, the certificate of incapacity for work is invalid. If “duplicate” is indicated, the number of the lost sheet must be indicated next to it. If the illness is long-term, then they issue several sheets and in each subsequent one they put the number of the previous one. |
| 2. | Next indicate the name and address of the medical institution | Between words and numbers, one cell should be empty. If the data does not fit on the lines, then the word can be shortened |
| 3. | Specify the date of issue of the form and OGRN of the medical institution (main state registration number) | The registration number is useful if the name of the institution has been shortened. For legal entities, the OGRN consists of 13 numbers, for individual entrepreneurs - 15 |
| 4. | Care information. Filled out when sick leave is issued while caring for a sick family member. The age, relationship and name of the family member who needs care is indicated. | In the “age” line, the number of full years is entered in the first two cells, and the number of full months in the second. If the child is less than a year old, then only the second two are filled out. Then the relationship code. If there are more than two sick children, then two certificates of incapacity for work are issued. They differ only in the data of those children whom the parent is caring for. |
| 5. | Fill in patient information: | |
| — Full name, date of birth and gender | Be sure to check that your date of birth and gender are spelled correctly. Instead of the date of birth, they may indicate the date of onset of disability | |
| — INN and SNILS | Help to establish the patient’s identity | |
| - cause of disability indicated by code | The code values are on the reverse side of the sheet | |
| — type of place of work (main or part-time) | Data is entered from the patient's words. If a sheet is issued for part-time work, then the sheet number issued for the main job is indicated. | |
| - name of place of work | Be sure to ask your employer what name of the company is recorded in the Federal Tax Service of the Russian Federation. This is the name that should be indicated on the sheet. If the patient does not know the full name of the employer, in this case the doctor leaves a blank field that the employer must fill in |
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| 6. | Next, in the “Exemption from work” table, indicate the start and end dates of sick leave. The doctor's details are entered and his signature is added. | When filling out the name of the institution or doctor's specialization, writing an abbreviation is allowed. |
| 7. | Under the table, the doctor writes from what date the patient can start working. | If the sick leave is extended, then the corresponding code is entered in the “Other” column. And below is written the sick leave number, which is issued in continuation. |
| 8. | The doctor’s signature is placed at the bottom of the section and the seal of the medical organization is placed on the right. This seal can be round, triangular, “for certificates of incapacity for work,” or without such an inscription. The main thing you need to pay attention to is that the name of the medical institution is clearly readable in print. | To maintain medical confidentiality, some medical organizations are allowed to affix seals and stamps without indicating the organization’s profile. These could be, for example, psychiatric, drug treatment organizations, centers for the prevention and control of AIDS, etc. |
| 9. | The counterfoil of the hospital form is filled out by the doctor. | It contains the minimum data from previously completed subsections. Only the medical history number, the date of issue of the sick leave certificate and the patient’s signature are added |
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What to pay attention to
Only persons with a license to practice medicine have the right to issue sick leave. These include:
- attending physicians, paramedics and dentists of medical organizations;
- attending physicians at research institute clinics, including clinics at research institutes of prosthetics or prosthetics.
Sick leave certificates are not issued in the following healthcare institutions:
- ambulance and blood transfusion stations;
- reception departments of hospitals, balneological clinics and mud baths;
- medical organizations for special purposes (centers for medical prevention, disaster medicine, forensic bureaus);
- health care institutions for consumer protection.
When filling out the form the attending physician enters a code for the reason for the visit, without fully prescribing the diagnosis. Disability codes correspond to the reason for which the employee was admitted to a medical institution for treatment.
According to these codes, the organization's accounting department determines the amount of temporary disability benefits provided.
The attending physician is required to enter information in all relevant cells of the form. At the same time, some columns may remain blank, if there is a reason for this. For example, if a person was treated on an outpatient basis, then the cells with the dates of his stay in the hospital remain empty. According to the rules, dashes are required, but their absence is not an error - it is an acceptable technical defect.
If the employee was not sent for a medical and social examination, then the data on it also remains blank.
The procedure for filling out sick leave by an employer
The employer is responsible for paying benefits. He can make corrections in his part of the form. Information entered by a medical institution cannot be corrected. If a mistake was made by a health worker, the certificate of incapacity for work is returned for replacement. Otherwise, the sick leave will not be accepted by the social insurance authorities and the employee will not receive disability benefits.
First of all, you should check the period of incapacity indicated on the sheet:
| Causes of disability | Period of sick leave |
| If an employee was on sick leave | 3 or more days |
| Caring for a sick child | Up to 15 days |
| Caring for a sick relative | Up to 15 days, but the employer pays for 3 days |
| For common illness or injury | No more than 30 days. If you need more, a conclusion from a medical commission is required |
| Sick leave related to pregnancy and childbirth | The duration is 140 days; if there are complications, it can be extended. |
When filling out sick leave, the employer also follows the established rules. They are spelled out in the following legal acts:
- Letter of the Federal Social Insurance Fund of the Russian Federation dated September 14, 2011 N 14-03-11/15-8605 On the issue of issuing sick leave forms of the new sample;
- Letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 N 14-03-18/15-12956 (as amended on December 23, 2011) On clarification of certain provisions of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 N 624n;
- Letter of the Federal Social Insurance Fund of the Russian Federation dated December 23, 2011 N 14-03-11/15-16055 On clarification of certain issues that arise when issuing certificates of incapacity for work.
Filling out sick leave by the organization where the employee works is carried out as follows:
| Stages | Procedure for filling out sick leave | Explanations |
| 1. | Organization data is entered | If there is not enough space to write the full name of the company, you can use abbreviations and broken words |
| 2. | Type of place of work (main or part-time) | If a sheet is issued for part-time work, then the sheet number issued for the main job is indicated. |
| 3. | The registration number issued by the FSS authorities and the code of subordination must be entered | This data serves to identify the organization |
| 4. | The employee’s TIN and SNILS are indicated | Help to establish the employee’s identity |
| 5. | Work experience is calculated. All fields must be completed. | If the experience is less than a month, then zeros are entered in the cells. If there is non-insurance experience (military service, work in law enforcement or fire departments), the period is indicated; if not, zeros are given. |
| 6. | Column "N-1" | To be completed if an employee is injured at work |
| 7. | Start date | The start date of work is indicated if the employment contract is canceled |
| 8. | Enter information about the employee's salary | This data is provided by the company's accounting department. The data is indicated excluding personal income tax. The accountant calculates the average and average daily earnings and indicates the amount of accrued benefits (in two parts). One part is paid from the employer’s funds, the second from social insurance funds. |
| 9. | Signatures and seals | The sick leave certificate is signed by the head and chief accountant of the organization, indicating their last names and initials. If there is no accountant on staff, both fields are signed and filled out by the manager. |
Along with the certificate of incapacity for work, the chief accountant submits to the Social Insurance Fund an extract from the accounting department, which reflects all the information necessary for calculating benefits. The extract must contain data on the employee’s length of service, his average monthly and average daily earnings, salary and allowances, and work report card.
If a fixed-term employment contract is concluded between an employee and an organization, the duration of which does not exceed 6 months, a special mark is affixed - 46. In this case, benefits are paid for no more than 75 days of such a contract.
If an accountant made an error in calculations and noticed it himself, then he has the right to make corrections. Provided that there are no more than two of these corrections for the entire document.
What to pay attention to
The employer fills out the certificate of incapacity for work in the same way as in the case of doctors - with a black non-ballpoint pen or in a machine version.
It is allowed to fill out one part of the sick leave manually, and the other by machine. So, if the employer does not have a special program for entering data into the form, then he can fill it out by hand. Even if the medical institution filled out its part using a PC.
The employer has the right to independently make corrections to the form if it discovers errors before submitting the document to the Social Insurance Fund. However, special rules apply to changes made. If they are violated, the Social Insurance Fund has the right to refuse to pay temporary disability benefits to an employee of the organization.
The employer is required to complete the document within 10 working days after receiving it from the employee. At the same time, the legislation does not oblige the transfer of a certificate of temporary loss of ability to work to the Social Insurance Fund.
If an organization pays sick leave for an employee on its own, then this remains its right. At the same time, she has the right to submit the completed document form to the Social Insurance Fund to receive compensation against her budget.
In order for the Social Insurance Fund to accept a temporary disability certificate for payment, the form must be filled out correctly. The accountant and the attending physician are required to adhere to the established rules for entering information.
In cases where questions arise regarding filling out any columns or cells, the official may seek clarification from the regulations.
In addition, it is possible to address questions directly to employees of the Social Insurance Fund. They can give written or verbal recommendations on how to fill out sick leave, which is required by the employer or representative of the medical institution.
Common mistakes in sick leave
- Stamps on the sick leave sheet should not affect the information in the cells. This interferes with the automatic reading of information and lengthens the period for calculating disability benefits.
- Do not fold or crumple the sick leave form.
- If the period of incapacity for work exceeds 15 days, then only a commission of doctors can extend the sick leave.
- In addition to the data of the attending physician, details certified by the signature of the chairman of the commission or the head of the medical institution are required.
- Signatures and/or seals are missing.
The most common errors and how to fix them are listed below: 
The employer can make corrections to the certificate of incapacity for work without any time limits. You can edit entries by crossing them out with a solid line, or simply by indicating the correct spelling on the back of the sheet.
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The employer fills out only part of the sick leave. However, he may have many questions about what data needs to be entered into the document lines. Therefore, you should study the nuances of registration in order to avoid troubles with the FSS.
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The following regulations clarify the registration procedure:
- explanatory letters from the FSS of the Russian Federation.
Almost all registration requirements are contained in Chapter IX of Order No. 624n. However, what is written in it is corrected and clarified by letters from the FSS.
For example, the order states that the presence of errors makes the form invalid, and the letter explains that in the handwritten version, the presence of technical defects, while the writing is clear, does not require re-issuance of the document.
FSS pilot project
The pilot project “Direct Payments” operates in some regions of Russia. Its main difference from the usual regime is that payments of insurance amounts are made by the Social Insurance Fund branches directly to the employee’s account.
According to the pilot project:
- the employee, having received sick leave, brings it to the employer and fills out an application to the Social Insurance Fund in a regulated form;
- the employer fills out his part of the certificate of incapacity for work, attaches to it a certificate calculating the amount of insurance payment and an application from the employee, and other documents if necessary, then takes the package of documents to the Social Insurance Fund office within 5 days from the date of receipt of the form;
- The Social Insurance Fund checks within 10 days and, if filled out correctly, transfers the amount to the bank account specified in the application.
There are also minor differences in filling:
- “At the expense of the Federal Social Insurance Fund of the Russian Federation”;
- “Total accrued.”
How to fill out a sick leave certificate for an employer? (sample 2019)
Step-by-step instruction
It won’t be much of a problem for an employer to fill out a sick leave certificate with step-by-step instructions.
For greater convenience, below is a sample of filling out the employer section on a sick leave certificate in 2019:
Name of company
The graph contains 29 cells. Usually the abbreviated name from the Charter is included here so that it fits.
For the same reason, quotation marks and other characters are omitted. However, their presence will not be considered an error: writing punctuation marks is not prohibited by regulations.
There should be one empty cell between words.
Individual entrepreneurs also write their full or abbreviated last name, first name and patronymic in this line. Initials are not separated by a space.
Place of work
Main or part-time. You must check the required box.
This field is provided for situations where a person works in several companies. In this case, the medical institution issues two sick leave certificates.
Registration number
Assigned to a company or individual entrepreneur upon registration with the Social Insurance Fund. The number can be checked on the fund’s website by entering the TIN and KPP.
Subordination code
Necessary to determine the FSS branch to which the organization belongs. It usually matches the first four digits of the registration number.
TIN and SNILS of the employee
Taken from the tax registration certificate.
If a person does not have a tax number or a woman applies for maternity benefits, this field is left blank.
In the “SNILS” line you must indicate the number from the “green card” issued by the pension fund.
Calculation conditions
The column is filled in if the employee has special circumstances (the corresponding codes are indicated in brackets):
- If a person has been exposed to radiation and, according to the law, is entitled to certain benefits (43).
- When an employee began working in the regions of the Far North before 2007 and continues to work to this day (44).
- In cases where the employee has a disability (45), if the disabled person has long-term sick leave for more than 4 months in a row or more than 5 months during a calendar year, other codes are noted on the form (49 or 50, respectively).
- When a short-term employment contract is concluded with a person - less than 6 months (46).
- If the insured event occurred within 30 calendar days after the employee’s dismissal (47).
- When an employee does not comply with the recovery regime for a good reason (48).
- When a person works in an organization on a part-time basis (51).
Line “Act form N-1”
Filled out when illness occurs due to a work injury. The form contains the date of drawing up the report describing the incident.
Start date
The wording of the column is a common cause of errors.
This term refers to the time from which a person should have started work, but due to his illness, the previously concluded employment contract was canceled.
Insurance experience
In the field you must indicate the number of full years and months of work from the work book. This also includes the period of military and other services.
Years of military service are noted in the line “including non-insurance periods.” It should be noted that this time is included in the length of service only when serving from January 1, 2007.
Benefit due for the period
The field indicates the start and end dates of the insured event.
Average earnings for calculating benefits
This is the amount of salary for the two previous calendar years, excluding amounts for which insurance premiums are not charged (periods of temporary disability, pregnancy and child care, etc.)
Average earnings per day
The last columns contain the surname and initials of the director and chief accountant.
In the absence of the second one, the manager’s surname is duplicated, and he signs in both fields. There is no space between initials.
Rules and procedure for filling out
Who should deal with sick leave certificates: a personnel officer or an accountant?
This issue is decided by the employer himself.
He can entrust filling out the first half of the section to the personnel officer, and the settlement section to the accountant, or the entire section to one of them.
The main thing is that the employee responsible for the registration knows how to fill it out correctly.
What pen (paste) should I use?
You are allowed to write on the form with the following pens:
- gel;
- capillary;
- feather
Only black ink is allowed; using a ballpoint pen is strictly prohibited.
When printing a sheet filled with electronic devices, black ink is also used.
What should the letters be?
Graphic design requirements are as follows:
- All words must be written in Russian in capital block letters.
- Letters and signs must be located within the cells, including not touching their boundary lines; there must be one letter inside one cell.
- The entry in the line should begin from the first cell.
The employer can draw up his section using electronic devices. The main thing is to be careful when designing and printing the sheet.
Stamps
If the employer has a seal, he must put it on the form.
The following requirements apply to printing:
- the print outline must be readable, without smudging;
- it should not affect the information field of the sheet.
Calculation of the amount
Average earnings
To calculate the benefit amount, information about the employee’s salary for the previous two full years is needed.
If an employee has been working in an organization for more than two years, all the necessary information should be in its database.
If not, the person needs to bring a certificate in a unified form from his previous job. To calculate sick leave for the current year, you need information about 2015 and 2016.
There are limiting thresholds for average earnings; they change every year.
The lower threshold is calculated based on the minimum wage, and the upper threshold is limited by the maximum amount of insurance premium payments. The employee's salary must be compared with these amounts.
Average daily earnings are found by dividing the resulting amount by 730 days.
Based on the minimum wage
This indicator is used to calculate the sheet in two cases:
- if the employee’s salary is less than the minimum wage;
- if the employee started work recently and this is his first job.
The minimum daily wage in 2019 is: 246.58 rubles. before July 1, after – 256.44 rubles.
Its size varies depending on the day the employee’s illness began.
If you have no experience
There are cases when employees who have no experience or who have less than 6 months of experience go on sick leave.
In this case, the average daily earnings can be calculated:
- as the amount of wages for months worked divided by 730;
- as the minimum wage on the start date of the sick leave period, multiplied by 24 months and divided by 730.
The larger result is taken into account.
If there is length of service, the amount of sick leave is adjusted as follows:
These coefficients are used in case of illness of the employee himself, as well as illness and treatment of a child in a hospital and treatment of an adult at home.
However, if a child is sick at home, after 10 days of the employee’s incapacity for work, the coefficient changes to 50%.
If your earnings are less than the minimum wage
In cases where the amount of average daily earnings is less than required by law, the employee's benefit is brought to the minimum amount.
If the limit is exceeded
In cases where the amount of the average salary is greater than the amount of maximum payments to the Social Insurance Fund for two years, the amount of the benefit is reduced.
In 2019, the maximum daily earnings is 1901.37 rubles.
Examples
The employee has been working for the organization for more than four years. He fell ill on June 26, 2019 and started work on July 3 (7 calendar days). The total length of service at the start of the insurance event is six years and 7 months. For the last three years I have not taken sick leave. Actual earnings in 2015 – 535,400 rubles, 2016 – 618,700 rubles. Average earnings for 2 years 1,154,100 rubles.
Calculation:
- Average daily earnings are 1,154,100/730 = 1,580.96 rubles, which is more than the minimum wage, but less than the maximum wage.
- The benefit for the first three days will be: 1580.96*80%*3=3794.3 rubles.
- The amount for the next four days will be: 1580.96*80%*4=5059.07 rubles.
- The total amount will be 8853.37 rubles.
The employee cared for a sick child from September 13 to 17 (5 calendar days). She has 10 years of experience. Her salary in 2015 was 435,000 rubles, in 2016 – 460,000 rubles. amounts are less than the maximum limits.
Since in case of incapacity for work due to caring for a sick family member, the fund pays in full, the final amount of the benefit is:
(435000+460000)/730*100%*5days=6130.14 rub.
Certification and verification
If the need arises, you can check the authenticity of the sheet by calling the FSS office and dictating the form number to them.
Correction of errors and inaccuracies
Registration of sick leave is a two-step process. Since the employer fills out his section after the medical institution, you should first check the accuracy of the information at the top, and then proceed with yours.
If there are errors in the section filled out by a medical organization, you should request a new form with the correct data, otherwise the Social Insurance Fund will recognize this form as invalid.
If an error is made, you need to take the following actions:
- Carefully draw a line along the cells, crossing out the incorrect entry;
- write down the correct information on the back of the sheet;
- certify next to it with the inscription “Believe the Corrected”, the signature of the head and the seal; This procedure is performed only once, even if there are several errors.
Before completing the employer section, you can make a copy of the sheet and fill it out, and then, after making sure that the data is correct, enter the information into the original. This way you can reduce the likelihood of error.
Nuances
If the organization name is too long
If the name does not fit, then the word cannot be added; it must be left as it is: the employer is identified by the registration number.
Entering information into the continuation sheet
The continuation of the sick leave sheet is filled out in the same way as the first.
If the illness continues within one calendar year, the data on average earnings will be the same, but the period of incapacity for work and the amount of accrued benefits will change.
On the second sick leave, you do not need to fill in the line “Amount of benefit at the expense of the employer,” since the required amount for three days has already been accrued earlier.
What program can be used to fill it out?
You can use online calculators to calculate the benefit amount. On many sites, including the FSS, they are available for free and without registration.
How to fill out if the company does not have a chief accountant?
When the company does not have a chief accountant, the head of the organization puts his signature on the sick leave sheet.
Who issues a notice to a dismissed employee?
An employee who has left the organization has the right to bring sick leave within 30 days if he himself was sick.
Moreover, despite the length of service, the adjustment factor will be 60%. The former employer cannot accept the form received in connection with caring for relatives.
Are there any special features for the employer - individual entrepreneur?
To receive insurance benefits, an individual entrepreneur must register himself with the Social Insurance Fund and pay insurance premiums for a certain time.
If an individual entrepreneur hires employees, he is obliged to contact the fund within 10 days after concluding an employment contract.
Features for sheets during pregnancy
When filling out a sheet for employees going on maternity leave, please note that:
- TIN is not filled in;
- The entire amount is paid by the fund, so the cells indicating the amount paid by the organization remain empty.
If there was a violation of the regime
In cases where an employee, without good reason, violates the regimen recommended by the doctor, the amount of payment is calculated according to.
- a person who did not appear on time for an inspection or for an MSA;
- a person who has suffered injury or illness due to intoxication.
Can it be submitted electronically?
To do this you need to:
- The employer and the medical organization were connected to the information interaction system.
- The employee gave his consent to the generation of an electronic sick leave certificate.