Payment of sick leave in 2020 advance or salary

The Labor Code of the Russian Federation (Article 136) establishes the payment of wages at least twice a month. For the first half of the month, employees of the enterprise are paid from the 16th to the last day of the current month.

In the professional world of accountants, it is called an “advance”. There may often be cases where an employee was absent from his place at the beginning of the month due to illness. Our article will explain whether it is necessary to pay a full advance to an employee who took sick leave and will tell you what to do if the person was given extra money by mistake.

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When sick leave is not paid + 2 examples

The overpayment for salary is essentially part of the payment for sick leave, which the employee brought on February 25, 2016. For sick leave, personal income tax is withheld on the day of payment from the cash register.

Those. It turns out that on January 15, we had to withhold personal income tax (in the amount of 1,170 rubles) from the advance payment (8,241 rubles), which later became part of the sick leave.

Articles on the topic (click to view)

Is sick leave considered income?
What to do if you have extended sick leave for pregnancy and childbirth
What to do if your employer does not accept electronic sick leave
What to do if you are not given sick leave
How many days does it take for sick leave to arrive from the Social Insurance Fund?
What to do if the place of work is not indicated on the sick leave
Are sick leave taken into account when calculating maternity leave?

Should personal income tax be calculated and transferred from the salary on the day of accrual (01/31/2016)?

The existence of any acts in the organization that establish the payment of wages to employees only once a month.

The better the exchange of information between services is organized and the higher the degree of automation of accounting, the sooner wages can be calculated and paid. After setting the salary payment date, half a month (15 days) must be added to it. This is how the advance payment date is determined in accordance with the requirements of the Labor Code of the Russian Federation. An example of determining the amount of salary advance if the employee was on vacation in the first half of the month Manager of Alpha LLC A.S. Kondratiev took a three-day vacation from November 5 to 7, 2014.

Sick leave on leave at the Ministry of Internal Affairs

When summing up annual paid leave or transferring annual paid leave to the next working year, monetary compensation can be replaced by a part of each annual paid leave exceeding 28 calendar days, or any number of days from this part.

▪ other types of vacations if their payment is provided for by the legislation of the Russian Federation.

▪ leave upon graduation from an educational institution of higher professional education of the federal executive body in the field of internal affairs;

Hello! If you are serving in a certified position, then you are required to extend your vacation (see Federal Law of November 30, 2011 N 342-FZ “On service in the internal affairs bodies of the Russian Federation and amendments to certain legislative acts of the Russian Federation”)

Employees of internal affairs bodies are provided with the following types of leave with continued pay:

How to withhold personal income tax if an employee received an advance and went on long-term sick leave

If the employee has recovered during this period, he can receive his salary personally. While on sick leave, you should not appear in person at production, even for a short time.

The Federal Law provides the employer with 10 days to calculate benefits from the date of submission of sick leave. Payment must be made on the next payday. The law does not define such a thing as an “advance”; what is usually called an advance is, in fact, a payment of wages.

Clause 9 of Art. 136 of the Labor Code of the Russian Federation establishes that “Payment for vacation is made no later than three days before its start.”

Expert opinion

Novikov Oleg Tarasovich

Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.

The extension mechanism implies changing the functionality of the configuration without removing it from support. Those. installing the extension will not affect the installation of configuration updates, because the configuration itself remains standard.

In accordance with Art. 15 of the said Federal Law, the insurer assigns temporary disability benefits within 10 calendar days from the date the insured person applies for it with the necessary documents. Payment of benefits is carried out by the policyholder on the day closest to the date of payment of wages after the appointment of benefits. For example, the employer has established that the advance payment is paid on the 16th of the current month, and the final payment is paid on the 5th of the next month.

As far as I know, if less than 5 working days are worked in the first half of the month, then the advance is not paid.

An employee on sick leave: how to pay wages

If one day is worked in the first half of the month, the employee must be paid wages for that day; if there was no time worked in the specified period, the employee is not paid wages. The employer must assign the benefit within 10 calendar days from the date the employee applies with the necessary documents to receive the benefit.

This is important to know: Is sick leave paid on leave without pay?

Salary is not paid on sick leave; during the period of incapacity for work, benefits are paid on the basis of the provided sick leave. It has its limits.

If an employee, for example, has been on sick leave since the 18th, and before this date he actually worked, then why is he not entitled to an advance? We charge you for the time worked.

The maximum benefit limits the amount of payments and sets the maximum amount of earnings over the last 730 days from which benefits can be calculated.

If an employee, for example, has been on sick leave since the 18th, and before this date he actually worked, then why is he not entitled to an advance? We charge you for the time worked.

At the same time, on the basis of part one of Art. 423 of the Labor Code of the Russian Federation, legislative and other regulatory legal acts of the former USSR are currently applied insofar as they do not contradict the Labor Code of the Russian Federation.

For example, if the deadline for paying wages is set on the 4th, then the advance must be issued no later than the 19th, if it is 8th, then no later than the 23rd, etc. What if the advance is issued earlier than 15 days? For example, on the 12th when the salary payment date is 5. In this case, more than 20 days will pass from the advance payment to the next salary payment, which exceeds the period established by the Labor Code of the Russian Federation.

The very concept of “advance” currently does not exist at the official level; this part also refers to wages, but out of habit, for convenience, it is called that way.

Infostart LLC guarantees you a 100% refund if the program does not correspond to the declared functionality from the description. The money can be returned in full if you request this within 14 days from the date the money is received in our account.

If an employee was on sick leave for several days in the first half of the month, then an advance will be credited to him.

Correct calculation and payment of sick leave in 2020

This includes, for example, additional payment for going to work at night, for combining several positions, for length of service, etc. If you calculate the advance only taking into account the salary or tariff rate, then the regulatory authorities will consider such a step to be an infringement of the employee, which will lead to a fine of up to 50 thousand rubles. Step 3. Determine accruals that do not need to be used So, if an advance is determined, then the following accruals do not need to be taken into account:

Bonuses that are paid based on monthly work results;
Additional payments, the determination of which depends on the monthly work and are made only at the end of the billing month. For example, extra pay for overtime work.

The size of these payments will be known only after the end of the month at the time of the general salary calculation.

As you know, advance payments do not need to be subject to personal income tax.

How is the advance calculated if there was sick leave?

An economic entity has the right to reduce the timing of benefits accrual in the interests of the employee. For example, set the accrual period to three days.

If an employee takes sick leave in 2020, then the average daily salary will be calculated based on data for 2020 and 2019.

Is it legal?[/url]

[/size] The situation is this: since February 3, I have been on sick leave with the children, first the youngest one stayed in the hospital, was discharged, the middle one gets sick on the weekend, we only go to the appointment tomorrow, it turns out I haven’t been working for a month. We have an advance payment on the 28th, but it is usually transferred the day before (this time it was also the case), but I did not receive it on either the 27th or 28th.

Expert opinion

Novikov Oleg Tarasovich

Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.

It depends on how it is stated in your employment contract or salary payment regulations. If you are paid for time worked (usually this is the case), then you must pay in 2 days. But I don’t know how it is with state employees.

Is an advance paid if the employee was on sick leave?

Salaries are paid by the employer only if the employee conscientiously performs his job duties.

In the first case, having passed the traditional L/N, the employee writes a statement to the employer about accruing benefits for sick days.

The internal regulations of the enterprise may establish a provision on whether to include sick leave in the advance payment or not. In this case, it is necessary to take into account the deadlines established by law for the payment of temporary disability benefits. Examples When paid: The day of payment of wages for the first half of the month worked is established by the internal regulations of the enterprise on the 20th.

The payment of advance and wages is set by the enterprise on the 20th and 5th, respectively. The employee brought the sick leave on the 9th of the current month. There are 10 days to calculate the benefit, i.e. The payment amount must be calculated by the 19th day of the month. The next payday is the 20th.

Disability benefits are also paid if the employee is absolutely healthy, but his child or close relative needs care.

If you have the basic version of ZUP 3.1 installed and it is activated by the “basic” license, then you can use the additional processing “Checking Absences from Work When Paying Advances,” which is also included in this publication. The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate employee salaries, but also to pay them correctly.

On payment of an advance in a fixed amount.

Sverdlovsk Region Sevastopolseye Ossetia-Alania Rep. Smolensk region. Stavropolskoye region of Tatarstan, responal region of the Tom Tulskiy Region Veteleskaya region of the Udmurt Republic of Ulyanovsk region of the Khanty-Mansi Auto. env. - Yugra, Chelyabinsk region, Chechen Republic, Chuvash Republic, Chukotka Autonomous Region. vicinity of the Yamalo-Nenets Autonomous District. okr. Yaroslavl region.

This is important to know: Is alimony withheld from sick leave in 2020?

What liability will the employer be held accountable for failure to pay the advance? How to correctly determine the amount of the advance?

Although the employee insists that before the onset of incapacity he worked a working week, for which we were obliged to pay him in accordance with the law. Payment of benefits must be made on the same days when the enterprise pays wages to employees.

The question of what deadlines need to be set for payment of wages was also discussed in the article by E.A.

It is worth noting that the norm of Part 6 of Art. 136 of the Labor Code of the Russian Federation is imperative in nature, therefore, its application does not depend on the will of employees. The fact is that in practice there are still situations where employers pay wages once a month based on the relevant statements of employees.

Today we suggest you familiarize yourself with the topic: “is an advance payment due if a person was on sick leave?” We tried to fully cover the topic. If you have any questions, you can ask them in the comments after the article or to our duty lawyer.

This situation will affect the ability to receive temporary disability benefits as soon as possible.

Please tell me I was on sick leave and quit my job. Will I be paid my sick leave right away or will my salary be paid only in the next advance payment?

In particular, these include: settlement (non-advance) and advance method. With the calculation method, wages for the first half of the month are calculated specifically for the days worked.

Is it possible to pay sick leave on the day the advance is paid?

For the first half of the month worked, the payment is made on a certain date, which must be set between the 16th and the last day of the current month. This payment in the professional environment of accountants is called an “advance”. During the production process, there are often cases when the first half of the month is not fully worked out.

For example, an employee was on sick leave. If you want to find out how to solve your particular problem, use the online consultant form in the lower right corner of the site or call direct numbers:

Should I pay an advance if an employee is on sick leave?

» A former employee may qualify for such sick leave if a number of requirements specified in Article 7, paragraph 2 of Federal Law No. 255-FZ are met.

Sick leave calculator

Payment of sick leave to a permanent employee and external part-time worker The general procedure for calculating sick leave is as follows:

The received amount is divided into 730 (seven hundred and thirty) days;
The employee’s total income base for the last 2 calendar years is taken, for which insurance premiums are calculated;
Next, the percentage of payment is determined based on the length of the employee’s insurance period:
The calculated value is the average daily earnings;

Insurance experience of 8 or more years – 100%;
Less than 6 months
From 3 to 5 years – 60%;
From 5 to 8 years – 80%;

Does an employer have the right not to pay an advance to an employee, citing

Sick leave payment

→ → Current as of: March 26, 2020

It is he who must calculate and assign benefits to the employee who has submitted a correctly completed certificate of incapacity for work, and make payments for sick leave in 2020 (, ,).

And only then receive compensation from the Social Insurance Fund, except for the amount of temporary disability benefits for the first 3 days of the employee’s illness ().

How is sick leave paid in 2020 if the employer is located in the region where the Social Insurance Fund pilot project operates?

In these constituent entities of the Russian Federation, the employer routinely pays sick leave for the first 3 days of an employee’s illness.

How to pay sick leave

The article from the magazine “MAIN BOOK” is relevant as of April 22, 2011. Questions were answered by E.A. Shapoval, lawyer, PhD. n. Traditionally, our readers have many questions about the procedure for calculating, assigning and paying temporary disability benefits. This year, some of the issues are also related to changes that have occurred in the procedure for calculating this benefit.

T.A. Filippova, St. Petersburg From March 28 to April 5, 2011

The employee was granted leave without pay.

: During the time when an employee is released from performing his work duties, temporary disability benefits are not provided (hereinafter referred to as Law No. 255-FZ).

Payment of sick leave in 2020 advance or salary

Part of the advance from the salary is equal to: Advance from the salary = Salary: Total number of working days in the month X Number of working days worked Part of the advance from other additional payments is equal to: Advance from additional payments = Amount of additional payment: Total number of working days in the month X Number of working days worked Total amount advance payment is equal to: Advance for the first half of the month = Advance from salary + Advance from additional payments An example of calculating the advance part of Fillipova A.

We will calculate the advance payment. It will include the salary and the amount of additional payment.

Attention In practice, every officially registered employee is insured.

Salary payment procedure: is advance payment required?

1. How often and within what time frames must wages be paid to employees? 2. How to determine the amount of advance payment due to employees.

3. In what order are insurance premiums and personal income tax from wages and advance payments calculated and paid?

“The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them”

This statement is only half true: it is important not only to correctly calculate employee salaries, but also to pay them correctly.

At the same time, the stumbling block for many is paying advances to employees.

136 Labor Code of the Russian Federation)

// A situation is possible when the day the advance payment or salary is issued does not fall on a weekend or non-working holiday, but the employer wants to pay the salary in advance. For example, in an organization, the final payroll payment date is the 7th of the next month.

So, for October 2020, the salary must be paid by the deadline of 11/07/2020.

Statutory deadlines for payment of sick leave in 2018

Accounting and calculation of sick leave

The procedure for issuing ballots was approved by order of the Ministry of Health and Social Development No. 624N dated June 29, 2011. However, there are cases when sick leave is not paid.

Let's look at such situations in detail in this article. Financial and legal purpose of the bulletin Bulletin (sick leave) - documentary evidence of the temporary disability of the employee.

This official document confirms a valid reason for the absence of a working citizen (or an unemployed person listed in the employment center) and gives the right to payment of cash assistance after illness.

Payment of vacation pay in advance

Is it possible to pay vacation pay earlier than 3 days in advance? Not only employees, but also employers seek an answer to this question. Yes, the law provides for the possibility of paying vacation funds earlier, for example, 14 days before going on a planned vacation.

holding strikes during which work obligations by employees are not fulfilled (other similar events);
business trips;
downtime in work activities;
time off at your own expense, by agreement with the employer;
temporary loss of ability to work.

Is it possible to pay sick leave before salary?

Who issues sick leave and who pays for sick leave, also known as a certificate of incapacity for work (l/n), a document of strict accountability that gives the right to receive temporary disability benefits. A certificate of incapacity for work is issued by the medical institution to which the sick person applied.

When preparing a complaint against an employer, be prepared to support facts of violation of the law with evidence.

An employment contract, statistical materials, audio recordings, testimony of your colleagues, everything that is relevant to your issue will be useful during the proceedings. Payment of wages and vacation pay before vacation The procedure, place and timing of payment of wages are regulated by Art. 136

Attention

Labor Code of the Russian Federation. In accordance with this article, the employer is obliged to pay wages to its employees at least every half month on the days that are specified in the wage regulations, in the collective or labor agreement. Vacation pay is paid in accordance with Art. 136 Labor Code of the Russian Federation.

In accordance with this article, the employer must pay the employee vacation pay 3 days before the employee goes on vacation.

Is it possible to pay salary before the due date?

Article 136 of the Labor Code of the Russian Federation only states that wages must be paid at least every half month. That is, on average there should be no more than 15 days between payment days.

The calculation will look like this:

the salary of 15,000 rubles is divided by the number of working days in the month, and the average daily wage is obtained.

15000/21 = 714.29 rubles per day.

The result obtained is multiplied by the days worked.

714.29 x 5 = 3571.45 rubles.

The amount attributable to personal income tax is calculated

3571.45 x 13%=464.29 rubles

The amount to be paid is calculated

3571.45-464.29=3107.16 rubles.

Total: Taking into account rounding, the employee will be paid an advance in the amount of 3,100 rubles. Then, on the basis of Article 14, paragraph 1 of Federal Law No. 255, she has the right to write a statement and choose the previous calendar years (where the income was) to calculate the average daily earnings.

The only condition is the fact that the amount of sick leave increases upward (compared to that calculated according to the minimum wage). When determining average earnings, accounting is guided by Article 14 of Law No. 255-FZ.

In this case, the obtained result is compared with the current one at the time of calculating the minimum wage benefit. Example: an employee has an income base for 2016-2017.

274.7 thousand rubles. A certificate of incapacity for work is issued by the medical institution to which the sick person applied.

Sick leave is a stupid question

From the article you will learn: 1. How often and within what time frames it is necessary to pay wages to employees. 2. How to determine the amount of advance payment due to employees. 3.

In what order are insurance premiums and personal income tax calculated and paid from wages and advance payments? “The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them.”

This statement is only half true: it is important not only to correctly calculate employee salaries, but also to pay them correctly.

At the same time, the stumbling block for many is paying advances to employees. Is it necessary to split the salary into an advance payment and a final payment if the amount is already small? Is an advance paid to external part-time workers? How to calculate the advance amount? We will look into these and other issues related to the payment of wages to employees in this article.

Salary advance, how to calculate it in a new way in 2018

Federal Law of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity”, taking into account all changes and additions (the latest changes were made by No. 86-FZ of May 1, 2020).

When will a person receive BL benefits: with a salary or with an advance payment?

Many are also interested in the question of when exactly the disability benefit is paid, on the day of the advance or salary.

Article 136 of the Labor Code of the Russian Federation establishes the payment of wages at least twice a month.

For the first half of the month worked, the payment is made on a certain date, which must be set between the 16th and the last day of the current month.

This payment is called an “advance” in the accounting profession.

During the production process, there are often cases when the first half of the month is not fully worked out. For example, an employee was on sick leave.

Get free access to HR and business services:

SALARY – for calculating wages, vacation pay, sick leave, reporting. Integration of electronic sick leave.

2. PERSONNEL – to automate personnel records, filling out documents, tracking personnel movements, and reporting.

Attention

The production calendar for 2020 with weekends and holidays is in the article.

Working time standards, holidays, postponed holidays and weekends. The time sheet form can be downloaded here.

Payment of sick leave after dismissal It happens that sick leaves have to be paid to an employee who has already resigned.

Step 2. Determine the charges that need to be included in the advance The Ministry of Finance believes that to calculate the advance the following types of charges must be taken into account:

The amount of the employee’s salary or tariff rate for the period;
Allowances and additional payments, the receipt of which does not depend on the employee’s performance during the pay period, fulfillment of the monthly work schedule, or compliance with work schedules.

Payment of sick leave in 2020 advance or salary

When calculating advance payments, the accounting department will take into account only working days from September 11 to 15, i.e.

5 working days. Payment of benefits for 6 working days will be included in the final payment for the month.

Should an advance be paid if an employee is on sick leave Voting: You can add a topic to your favorites list and subscribe to notifications by mail.

Marina [e-mail hidden] Russian Federation, St. Petersburg #9[99008] March 2, 2010, 1:57 pm And then, what kind of advances can there be if the report card is N? I want to draw the moderator’s attention to this message, because: In progress sending notification... I love this forum!!! Luka Russian Federation, Krasnoyarsk #10[99122] March 2, 2010, 17:00 Marina, we don’t have N on our report card, we have B on our report card.

N is a non-existence for unknown reasons, if my memory serves me correctly. My team and I have everything regulated in this regard - employees call us and inform us that they are on sick leave.

And when submitting the report card, if necessary, we call the employees and clarify so as not to paint correctional report cards later. The report card is submitted by the 30th of each month.

Usually by this time everything in this matter has been regulated.

If an employee, for example, has been on sick leave since the 18th, and before this date he actually worked, then why is he not entitled to an advance? We charge you for the time worked.

But, of course, there are some nuances - long sick leave. Although the employee insists that before the onset of incapacity he worked a working week, for which we were obliged to pay him in accordance with the law.

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Nika

etc.

Important

The employer did not pay an advance during sick leave. The employer did not pay an advance during sick leave.

Federal Law of December 29, 2006 N 255-FZ; hereinafter referred to as Law No. 255-FZ). Based on the foregoing, we can conclude that if an employee was temporarily disabled in the first half of the month and worked one day, then on the day of payment of the “advance” he must be paid wages for actually worked time in the specified period, that is, one day.

1 tbsp. 15 of Law N 255-FZ). The assigned benefit is paid in the same manner as the employee is paid wages: payment is made on the day closest to the assignment of the benefit, established for the payment of wages (Part 8, Article 13, Part.

An employee on sick leave: how to pay a salary Does the employer have the right not to pay an advance to an employee, citing the fact that at the time of its accrual the employee was on sick leave? Labor legislation does not contain the concept of “advance”. Wages are calculated and paid to the employee for the time actually worked.

In practice, there are several ways to calculate payroll.

The law clearly states that no more than 15 days should pass between the issuance of these two parts. In addition, it is established that earnings for the first part of the month must be issued between the 15th and 30th days of the current month, and the final payment must be made between the 1st and 15th days of the month following it.

The administration does not have the right to establish in the documents a period of days during which the payment is expected to be made. However, it can be stipulated that the payment must be made before the specified date.

Also, inaccurate dates should not be recorded. The document must clearly indicate the days on which the payment is made, and exactly what part of the salary is paid at that moment. The law does not prohibit payments at more frequent intervals, for example every 10 days. But in any case, these dates must be indicated in the documents.

Calculation of salary advance

The collective agreement, concluded jointly by employees and employers, specifies the terms for payment of wages twice a month, indicating the exact date of payment, i.e.

Is the salary due for the first half of the month if a person is sick?

According to Art. 136 of the Labor Code of the Russian Federation, wages are paid in proportion to the time worked .

If an employee was on sick leave for several days in the first half of the month, then an advance will be credited to him.

The advance amount is calculated in a similar way when the employee was on vacation - details here.

Example

Condition:

Salary – 10,000.

In March 2020, the standard working time is 20 days.

From March 1 to March 5, the employee was on sick leave.

In fact, in the first half of the month, taking into account weekends and holidays, the employed person worked 3 days.

Calculation:

Average daily earnings for March are: 10,000: 20 = 500.

The advance will be: 500 * 3 = 1500.

When is disability benefits paid?

The answer to this question depends on the period during which the employee was on sick leave.

In accordance with Part 1 of Art.

Free consultation, call now:

Is it necessary to pay sick leave when paying an advance if the employee was sick in the first half of the month, but did not receive sick leave before the advance payment?

Part of the salary that must be paid to employees after the first half of the month (letter of Rostrud dated September 8, 2006 No. 1557-6). Therefore, if an employee was in or during the first week of the month, then the salary for the first half of the month should be reduced based on the time actually worked. Thus, the “advance” must be paid in .

If the employee does not have any days worked in the first half of the month and there is no reason for other payments, then the “advance” may not be paid at all.

Compensation for work in conditions that deviate from normal: , in , in , the employer must pay. Since such payments are considered part of the salary.

The exception is that these payments are accrued on the entire salary at the end of the month, taking into account compensation.

This is indicated by Articles 129, 135, 136, 149 of the Labor Code of the Russian Federation. Salaries are paid at least every half month. Moreover, the salary for the first half of the month must be issued from the 16th to the 30th (31st) day of the current period.

Systematization of accounting

In this case, wages for the first half of the month are paid in a fixed amount - up to 50% of the salary or tariff rate. The specific method of calculating wages is determined by the employer and is prescribed in local regulations that establish the wage system in the organization.

Salaries are paid upon the employee's first request. Thus, the employer’s obligation to pay wages for the first half of the month in each specific case depends on the wage system established in the organization, the number of days actually worked in the accounting period, as well as the start and end dates of temporary disability (if any).

Accrual and issuance of sick leave along with advance payment

Sick leave is documentary evidence of the occurrence of an insured event. How long does the Social Insurance Fund pay for sick leave is regulated by law?

“On compulsory social insurance in case of temporary disability and in connection with maternity”

(Federal Law No. 255).

A certificate of incapacity for work is issued by the medical institution to which the sick person applied.

From the article you will learn: 1. How often and within what time frames it is necessary to pay wages to employees. 2. How to determine the amount of advance payment due to employees. 3. In what order are insurance premiums and personal income tax from wages and advance payments calculated and paid?

“The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them”

What to do if a person was on sick leave, is he entitled to an advance?

Do I need to accrue and pay?

For example, set the accrual period to three days. This provision will affect the ability to receive temporary disability benefits as soon as possible. It is impossible to increase the time frame for calculating sick pay, as this is contrary to the law and infringes on the rights of employees.

If wages are paid through a credit institution, then it does not matter where the employee is on the day of payment. If the employee has days worked during the paid period, the advance must be paid.

If the payment is made in cash through the cash desk of the enterprise, then the funds will be at the enterprise for five days. During this period, it will be possible to receive a salary by registering it in the name of your representative. If the employee has recovered during this period, he can receive the salary in person.

While on sick leave, you should not come to production in person, even for a short time. Inspection authorities

Advance payment for sick leave

The Labor Code does not provide for such a concept as “advance payment”. The Labor Code obliges workers to pay wages twice a month, on the days established by local documents.

As I understand it, on February 23, you are paid wages for the first half of the month (billing period from the 1st to the 15th), so even despite sick leave, you will have days worked, in addition, the first 3 days of disability are also paid by the employer.

Therefore, you are required to pay wages for the first half of the month on the 23rd. Subscribe to notifications Mobile application We are on social media.

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R. Fontanki, 59 RUB Ekaterinburg:

Taxes and Law

In practice, there are several ways to calculate payroll. In particular, these include: settlement (non-advance) and advance method. With the calculation method, wages for the first half of the month are calculated specifically for the days worked. With the advance method, the number of days worked in the first half of the month does not affect the amount of wages for this period. In this case, wages for the first half of the month are paid in a fixed amount - up to 50% of the salary or tariff rate. The specific method of calculating wages is determined by the employer and is prescribed in local regulations that establish the wage system in the organization.

If an employee is unable to receive wages on the specified day (including due to temporary disability), the funds due to him must be deposited (clause 9 and clause 18 of the Procedure for Conducting Cash Transactions in the Russian Federation, approved by the Decision of the Board of Directors Central Bank of Russia dated September 22, 1993 No. 40). Salaries are paid upon the employee's first request.

Thus, the employer’s obligation to pay wages for the first half of the month in each specific case depends on the wage system established in the organization, the number of days actually worked in the accounting period, as well as the start and end dates of temporary disability (if any).

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What is sick leave and in what cases is it given?

General certificate of incapacity for work

So, a sick leave certificate (sick leave certificate, bulletin) is a document of the established form that certifies the period of incapacity for work. This document is necessary to pay for a period of temporary disability, as well as to confirm the validity of the reason for absence from work.

Sick leave is given in the following cases:

illness, injury;
caring for a sick family member (child or adult family member in need of care);
in connection with quarantine (children under seven years of age, including);
implementation of prosthetics for medical reasons in a hospital. For prosthetics on an outpatient basis, a certificate of incapacity for work is not given;
aftercare in a sanatorium. But there are nuances here - this should be follow-up treatment, immediately after treatment in a hospital, in the direction of the attending physician of the hospital. In addition, the sanatorium-resort institution must be located on the territory of the Russian Federation.

What to do if a person was on sick leave, is he entitled to an advance? Do I need to accrue and pay?

Article 136 of the Labor Code of the Russian Federation establishes the payment of wages at least twice a month.

For the first half of the month worked, the payment is made on a certain date, which must be set between the 16th and the last day of the current month.

This payment is called an “advance” in the accounting profession.

During the production process, there are often cases when the first half of the month is not fully worked out.

If an agreement cannot be reached, then the Employee can submit Applications (2 copies each) to the State Labor Inspectorate, the Federal Tax Service Inspectorate (tax), the Prosecutor's Office, but it is better to go straight to the District Court (not subject to state duty) with a Statement of Claim (3 copies), from The Prosecutor's Office and the State Labor Inspectorate are usually of little use. The employee may refer to documents, witness statements and the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004.

No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation.” For information: Article 236 of the Labor Code of the Russian Federation.

Is the salary due for the first half of the month if a person is sick?

According to Art. 136 of the Labor Code of the Russian Federation, wages are paid in proportion to the time worked.

If an employee was on sick leave for several days in the first half of the month, then an advance will be credited to him.

The amount is calculated based on the days on which the employee performed his official duties.

The advance amount is calculated in a similar way when the employee was on vacation - details here.

Example

In March 2020, the standard working time is 20 days.

From March 1 to March 5, the employee was on sick leave.

In fact, in the first half of the month, taking into account weekends and holidays, the employed person worked 3 days.

The advance will be: 500 * 3 = 1500.

Payment of sick leave

If the child is under 7 years old, sick leave is issued for the entire duration of the illness, if from 7 to 15 years old - up to two weeks depending on the illness, over 15 years old - up to three days. Payment for sick leave for child care depends on the method of treatment. When treating at home, the first ten days are paid based on the insurance experience of the guardian (relative), the subsequent days are considered 50% of average earnings. For outpatient treatment, the amount of benefits depends only on the length of insurance coverage. Find out about dismissal from military service for health reasons on our website. The production calendar for 2020 with weekends and holidays is in the article.

Working time standards, holidays, postponed holidays and weekends. The time sheet form can be downloaded here. Payment of sick leave after dismissal It happens that sick leaves have to be paid to an employee who has already resigned.

The amount of the employee’s salary or tariff rate for the period;
Allowances and additional payments, the receipt of which does not depend on the employee’s performance during the pay period, fulfillment of the monthly work schedule, or compliance with work schedules.

When is disability benefits paid?

The answer to this question depends on the period during which the employee was on sick leave.

In accordance with Part 1 of Art. 15 of Law No. 255-FZ, the employer is given 10 days to calculate benefits from the date of submission of sick leave.

Payment must be made on the next payday.

The law does not define such a thing as an “advance”; what is usually called an advance is, in fact, a payment of wages.

The internal regulations of the enterprise may establish a provision on whether to include sick leave in the advance payment or not.

Examples

The day of payment of wages for the first half of the month worked is established by the internal regulations of the enterprise on the 20th.

The employee submitted a certificate of incapacity for work on the 7th of the current month.

The law allocates 10 calendar days for calculating benefits, which means that the accounting department must accrue benefits no later than the 17th.

The next pay day is the 20th, which means the benefit should be included in the advance payment.

When not paid:

At the same enterprise, the employee presented a certificate of incapacity for work on the 14th.

The accounting department has the right to accrue benefits until the 24th.

The next payday will come next month, so the benefit amount may not be included in the advance payment.

An economic entity has the right to reduce the timing of benefits accrual in the interests of the employee. For example, set the accrual period to three days.

This situation will affect the ability to receive temporary disability benefits as soon as possible.

It is impossible to increase the time frame for calculating sick pay, as this is contrary to the law and infringes on the rights of employees.

Temporary disability certificate: main points

There are several basic nuances that employers, HR employees, and accountants should know. The correctness of the accruals, payments and registration of sick leave depends on this.

Types of sick leave

There is always a code on the temporary disability certificate. In accordance with it, you can determine what type of sick leave is issued in this case:

01 - illness;
02 - injury, which is divided into domestic or industrial. This is important during registration and payment;
08 - caring for a sick family member;
03 - quarantine - a document is issued if a dangerous viral disease is detected in the employee’s family.

Also, sick leave can be primary, when it is issued upon detection of an illness, or it can be extended.

Persons entitled to receive a certificate

The Labor Code established sick leave pay as a social guarantee. These transfers are mandatory for the employer, as well as for the Social Insurance Fund.

The legislation lists the groups of persons who have the right to sick pay in accordance with the Labor Code of the Russian Federation:

farm members;
persons with whom an employment contract has been concluded;
municipal and government employees;
lawyers and entrepreneurs.

Attention! Both citizens of the Russian Federation and residents of other states, stateless persons, refugees who work in organizations and enterprises of our country, regardless of their form of ownership, have the right to receive sick leave.

Terms of issue

The legislation clearly states the grounds on which you can obtain a certificate of temporary incapacity for work (Labor Code, Article 183 on the issuance of sick leave). The reasons for issuing a certificate may be the following:

Pregnancy, illness, and injury.
Caring for a sick close relative who needs help.
An employee, his minor child or a disabled family member is in quarantine.
The period of installation of prostheses in a hospital setting.
Time for rehabilitation in sanatorium conditions.

When issuing a certificate of incapacity to care for a sick family member, there is no need to prove the degree of relationship. This could be grandparents, sisters and brothers.

For large families, it is common practice to issue several certificates - one cannot indicate more than two family members. In this case, a separate sick leave sheet is kept for each of the children.

Persons and organizations issuing the document

Not every medical institution has the right to issue a certificate of temporary disability. Article 183 of the Labor Code of the Russian Federation lists the following organizations and persons who are allowed to issue a sick leave document:

State clinics and hospitals.
Private medical and clinical institutions.
Dental offices (but only for a certain period).
Specialized clinical organizations (for example, psychiatric hospitals).

Only a certain form that is approved by order of the Ministry of Health is considered valid.
Many employers have a negative attitude towards allowing sick leave in private clinical organizations. But according to the law, an employee has the right to be treated in a public or paid clinic, based on his personal considerations and financial capabilities. Therefore, the Labor Code of the Russian Federation allows the issuance of temporary disability certificates in paid organizations. It is prohibited to issue certificates to persons and organizations:

emergency department doctors;
at blood transfusion stations;
ambulance staff;
sanatoriums and various mud baths;
medical and physical education clinics;
holiday homes;
research institute clinics;
forensic medical examination organizations;
sanitary and epidemiological supervision.

If institutions that do not have the right to do so try to issue a document, their license will be confiscated and they will have to bear responsibility for illegal actions.

Time limits for taking sick leave

The ballot determines the legality of the employee’s absence from his place. In addition to the reasons, this document also indicates the period for how long the employee is exempt from performing official duties.

Factors influencing the number of days on the certificate are:

type and type of disease;
manifestation of complications;
how serious the patient’s condition is;
doctor's specialization.

Depending on the patient’s well-being, the doctor himself calculates the minimum period of sick leave, since this figure is not defined by law. And the maximum period is indicated. By order of the Ministry of Health, the maximum number of calendar days for one temporary disability certificate is 15. After this period, the issue of extension is decided by a medical commission.

It is important to know! Dentists and paramedics do not have the right to issue a newsletter for more than 10 calendar days.

These figures relate to situations where treatment takes place on an outpatient basis, that is, at home with periodic visits to the doctor according to his instructions. But therapy can also be prescribed in a hospital. This applies to cases when the patient has a serious illness or injury, surgery or other conditions that require constant medical monitoring.

For such a situation, the period of the bulletin is not limited, since it is practically unpredictable, depending on the well-being and condition of the patient. And after discharge, additional rehabilitation may be needed.

The Order of the Ministry of Health contains approximate deadlines for issuing a certificate of incapacity for work depending on the disease:

sore throat according to degree of complexity - 5-15 days;
injuries of various types - 30-60;
head injury with concussion - 20-28 calendar days;
oncological problems depending on the stage - 4-6 months;
tuberculosis in an employee or his family members - 4-10 months (depending on the form and complexity);
chickenpox 10-21 days;
appendicitis with surgery—16-21;
tooth extraction with or without anesthesia - 3-10;
surgery to cut out the cyst -20-28.

But the final decision is always up to the treating specialist, who, based on the results of therapy and the patient’s well-being, can determine his ability to work.