Reflection of donor days in the time sheet

Donor with summarized working hours

The organization has introduced summarized recording of working hours with an accounting period of one year. The employee works on a shift schedule. By how many hours should his working hours be reduced if he donated blood five times during the accounting period?

REST DAYS ALLOWED TO THE DONOR

On the day of a medical examination related to the donation of blood and its components, as well as on the day of donation of blood and components, the employee is released from work[1].

The employer is obliged to freely release the donor employee to the healthcare organization on the day of examination and donation of blood and its components[2]. Therefore, the employee needs to notify the employer about this .

The current legislation does not stipulate the form of notification to the employer of absence from work in connection with a medical examination.

To avoid disputes about proper notification to the employer, we recommend filing a statement from the employee. The application is drawn up in free form; it must indicate the date of absence from work.

Based on the application, an order is issued to release the employee from work . There is no unified form for such an order, so it is drawn up in any form.

After donating blood (its components), the employee must receive a certificate in form 402/у[3], confirming the fact of performing the donor function. Such a certificate is issued to the employee for presentation at the place of work.

The absence of an employee should be reflected in the time sheet.

When filling out a work time sheet, you must remember that donating blood (its components), as well as undergoing a medical examination in connection with this, is classified as the performance of state or public duties [4]. Therefore, in the working time sheet[5], days of employee absence are marked with the letter code “ G ” or the digital code “ 23 ”.

If an employee goes to work on the day of blood donation, he is given another day of rest . The day of blood donation during the period of annual paid leave, on a day off or a non-working holiday is also compensated[6].

The donor employee is given an additional day of rest after each day of donating blood (its components)[7].

At his request, such a day can be added to annual paid leave or used at other times during the year after donating blood (its components).

The procedure for providing additional days of rest is not established by current legislation. It is advisable that the employee notify the employer in advance of his intention to use additional days of rest.

The employer is obliged to provide the employee with the specified days of rest, and on dates determined by the employee himself.

Protecting the rights of donors, protecting their health, as well as providing social support measures are a state guarantee[8].

NOTE! For each case of donating blood, the employee is provided with two days of rest, paid according to average earnings. One day is the day of blood donation or compensation for it (Parts 1–3 of Article 186 of the Labor Code of the Russian Federation), and the second day is additional rest (Part 4 of Article 186 of the Labor Code of the Russian Federation). The employer is obliged to pay for all days of blood donation and additional days of rest based on the average salary.

REDUCING WORKING HOURS

When recording working time in aggregate, the employer organizes the work process in such a way that the standard working time is worked by the employee during the accounting period.

Moreover, on each day of the accounting period, the duration of working hours may change, and thus an increase in working hours on any day or week is compensated by a decrease in working hours on other days or weeks.

The employer must initially draw up a shift schedule for the accounting period in such a way that the employee can work out the standard working hours.

In other words, the summary accounting of working time is based on working time standards calculated for certain periods (for a month, quarter, etc., but not more than a calendar year), called an accounting period, based on the normal (or reduced) duration working hours.

Shortfalls or overtime of hours compared to the daily (weekly, monthly, quarterly) standard working hours are compensated in subsequent days (weeks, months, quarters).

Please note that the standard working time for the accounting period is calculated according to the rules based on the generally established norm, for example, 40 hours per week.

In this case, the standard working time is reduced by the number of working hours not worked by the employee for valid reasons (main and additional leaves; leave without pay, period of temporary disability, performance of state and public duties, etc.).

NOTE! The accounting period excludes the time during which the employee is released from work duties while maintaining his job (vacations, temporary disability, performance of state and public duties, including days of donating blood and additional days of rest for donors). The standard working time is reduced by the number of hours of such absence in accordance with his work schedule.

Thus, the standard working time is reduced by the number of days the employee is released from work, multiplied by the number of working hours established for the employee by the work schedule.

In the case referred to in the question, it would be: 10 days × number of working hours.

Source:

https://youtu.be/I57vzXLjgOI

The employee brought a certificate of blood donation. Non-standard cases of providing days off

“Labor Disputes” No. 8, August 2014

Tatyana Voronina senior lawyer

Donation is undoubtedly an important activity for society. But the employee’s decision to donate blood imposes a number of additional responsibilities on the employer. First of all, on the days of medical examination and direct blood donation, the employee must be released from work.

Moreover, the employee does not have to warn about his absence from work. And even if the company establishes such an obligation in a local act, this will run counter to legislative norms that do not give the employer such a right.

But there is one subtle point: such rules apply only to the day of blood donation and medical examination. But there is no such rule regarding the additional day of rest that an employee can take the day after donating blood.

Of course, the employer, by virtue of the law, does not have the right to refuse the employee to use it, but he has the right to establish a procedure for warning about absence from work on that day.

An employee has the right not to notify the employer about the decision to donate blood.

Often the cause of disputes between a company and an employee is the latter’s absence from work due to the fact that he decided to donate blood. An employer who was not aware of such an employee’s decision may regard his behavior as absenteeism with all the ensuing consequences.

But claims against the employee can most likely be challenged in court. Donating blood is always considered a valid reason for an employee’s absence from work. Therefore, even if the company has some difficulties in its work due to the employee’s absence, it will not have the right to fire the employee.

However, more often employers make claims that the employee did not inform about his intention to donate blood. But the legislation does not contain an obligation to notify the employer about this, either in writing or orally.

Therefore, even if the employee did not warn the employer, he has no grounds to dismiss the employee for absenteeism due to the fact that he was absent from work on the day of the medical examination and the day of blood donation. Of course, if he has supporting documents.

On the day of blood donation (and medical examination), the situation is more or less clear. But regarding the notification of the employer about the use of an additional day of rest for donating blood, everything is more complicated. There is also no direct obligation to notify about this by law.

But the need to inform the employer about the use of a day of rest after donating blood is indirectly confirmed by the resolution of the Plenum of the Supreme Court of the Russian Federation dated D No. 2 (hereinafter referred to as Resolution No. 2).

It states, in particular, that the employee’s use of rest days after each day of donating blood and its components will not be considered absenteeism if the employer refuses to provide them (subparagraph “d”, paragraph 39 of Resolution No. 2).

If we read this rule literally, then in order to refuse an employee, the employer must be aware that he plans to use this day of rest. And, therefore, the employee needs to notify the company of his absence for this reason. Please note that the form of such notification is not established by law, so it can be either written or oral.

Moreover, sometimes even an SMS message is considered an appropriate warning about absence from work. Thus, in one case, the court considered that the employer was notified that the employee was using an additional day of rest after he sent an SMS message that he was donating blood, and used the additional day of rest immediately after it. The court considered that such a warning was sufficient (cassation ruling of the Krasnoyarsk Regional Court in case No. 33-659).

However, the question arises: is it possible to fire an employee if he did not warn the employer that he would take a day of rest? It seems that dismissal in this case for absenteeism would be illegal, since the employee has the right to be absent from work by virtue of the law.

Such behavior can be regarded as a disciplinary offense, which may result in a reprimand or reprimand, but not dismissal. However, we note that holding an employee accountable in such a situation is complicated by the fact that, as noted above, the law does not indicate how the employee must notify the employer about the use of a day of rest.

A solution may be to indicate in a local act (for example, in internal labor regulations) a procedure for warning the employer that the employee has decided to take a day of rest.

It seems that such a condition will not violate the rights of the employee, since it is obvious that the employer needs to know about the employee’s absence in advance in order to organize the work process. Such provisions in the company’s local regulations will significantly simplify the prompt resolution of such issues.

Guarantees for employee donors

Exemption from work on the day of blood donation and medical examination;
Providing a paid day of rest if the employee went to work on the above days;
Providing another day of rest if the employee donated blood on a weekend, holiday or during paid leave;
Providing an additional day of rest after each blood donation.

If the rest day is not used immediately, it must be agreed with the employer

Quite often, an employee, despite donating blood, goes to work on this day. Also, he may not immediately take the day of rest allotted to him for performing the duties of a donor. Thus, the employee has 2 days left, which he can use later. The main thing is to meet the deadline within a year from the date of blood donation (Part D, Article 186 of the Labor Code of the Russian Federation).

Since the employee’s right to use such days corresponds to the company’s obligation to provide them, employees often believe that nothing needs to be agreed upon with the employer. That is, you can simply communicate your decision to take a day off and not come to work.

But this approach is incorrect and can lead to rather unpleasant consequences for the employee.

Source:

Registration of time off in the time sheet

An employee working on weekends or holidays can count on receiving time off. Information about it is recorded in the working time sheet.

An authorized person is responsible for entering time off data into the time sheet. Recording of information is necessary for further calculation of wages.

The procedure is regulated by current legislation.

The data must be reflected correctly in the documentation. An error on a timesheet can cause problems. In order to prevent this, the procedure should begin with an analysis of current information on the topic.

TK RF

Remuneration for work on holidays and non-working days is regulated by the Labor Code of the Russian Federation.

If a person is forced to work during the required rest, he can count on receiving double payment or payment for 1 calendar day with the provision of 2 as time off.

The law allows the use of employees at unspecified times only in case of an emergency. In accordance with the Labor Code of the Russian Federation, the grounds for providing rest may be:

work overtime, article No. 152;
work on holidays or rest days, article No. 153;
donation of donor blood article No. 186;
overtime during shift work, article No. 301.

A person can choose the form of compensation independently. An employer does not have the right to impose his opinion on a citizen. An exception to the rule is employees who work under a fixed-term contract. In this situation, the need to go to work at the wrong time is compensated only by double pay.

Time off on working time sheet sample

If a person goes to work on a day off, he must write a statement of consent to such an action. This fact must be reflected in the order. The time an employee works is reflected in the time sheet in accordance with the order of his superiors. Subsequently, the period is paid. The procedure is regulated by the Labor Code of the Russian Federation and Federal Law No. 402 of December 6, 2011.

Data must be recorded in documentation in accordance with established rules. To avoid mistakes, it is better to use a sample. It will allow you to clearly understand all the features of filling out the document.

time sheet

Time off in the time sheet in 1s

You can display information about time off on your time sheet using a special 1C program. It greatly simplifies entering data on time off. To learn how to use the program, a citizen will need to become familiar with the basic principles of operation.

If you need to record work on a weekend or holiday in a time sheet, the data must be entered using the codes “РВ” or “03”. The outer lines record the duration of work activity during this period.

If an employee decides to take a day off, this fact is recorded in the document using the codes “NV” or “28”. The bottom line is not filled in.

Holidays provided by the employer are included in the length of service. The period during which the employee was absent from his place is registered in the program with the document “absenteeism in organizations.” It notes the following information:

what period of time the employee of the enterprise was absent (full or part-time shift);
absence start date;
end date of absence.

During the provided vacation, wages are calculated. This fact is also recorded in the time sheet using the 1C program. To carry out the action, the document “payment for holidays and weekends” is used. Features of filling out depend on the amount of accrual.

If an employee receives a double payment, two lines are created for him. In the “accrual” column, a record of payment for holidays and weekends and additional payment for work on weekends and holidays is entered.

If the second wording is present, this means that the funds are transferred in double amount.

Paid and unpaid time off on the timesheet

Today, there are two types of time off: paid and unpaid. In the first situation, the events specified in the law are compensated by providing a paid day off. Information must be recorded in the time sheet.

For ease of filling out the document, letter designations are used. If a citizen was given a paid day off, the following mark will be placed on the report card (OB, 27). The letter designation is placed on the document form opposite the employee’s last name.

Additional payment is not always provided. If a person worked on a day off or a general public holiday and chose an additional day of rest as compensation, a single payment is provided. The additional day off itself is not paid. In this situation, it will be recorded on the report card (NV, 28).

Designations may vary. The law does not fix the exact list of symbols that must be used to reflect information about time off in documentation. The company has the right to introduce its own encryption system for recording data in the time sheet. The decision to introduce individual designations must be reflected in the company’s internal documentation.

Time off for work on a day off

Time worked on a day off is also indicated by a code. If a citizen went to work when he had the right to rest, the authorized employee must enter it on the work time sheet (РВ, 03). If the enterprise has adopted a different code system, the designation may change.

Nuances

Changes are periodically made to current legislation. They may also relate to recording information about time off in the time sheet. Thus, a new rule has come into force, which requires that changes made be certified by the manager. At the same time, today it is allowed to keep a continuous time sheet or record any types of rest for employees.

There are other codes that can be used to specify the reason for providing rest. The following designations may be included in the report card:

(I, 01) – normal working hours. The designation is supplemented by the number of hours worked.
(C, 04) – overtime work. The authorized employee is required to record the number of hours worked, for which compensation can subsequently be received.
(G, 23) – the donor did not show up on the day of blood donation.

The rest period must be taken into account and recorded in accordance with the standards established in the Labor Code of the Russian Federation. In order to simplify reporting and payroll, information is reflected in the time sheet.

The document allows you to quickly obtain the information you are interested in without additional searching. The form of the paper is fixed by law, but the company has the right to make changes to it.

By correctly filling out the document, the employer will simplify control over working hours and the specifics of accruals made in favor of employees.

Source:

How are donor days confirmed?

The fact that the employee was absent for a reason, but in connection with a donation, must be documented. The following references are used for this:

according to form No. 401/u - on the day when the medical examination was carried out;
according to form No. 402/u - directly on the day of blood donation.

If the day of the medical examination and the donation itself coincide, it is enough to provide the employer with one certificate No. 402/u.

When filling out a timesheet on these days, you must first enter “NN” or “30”. Only after the certificate has been provided can you make adjustments and enter the appropriate code. The law does not indicate the employee’s obligation to warn about the planned blood donation, therefore absence from work on this day cannot be considered as absenteeism. However, regulations in force at the enterprise itself may require the employee to notify 2-3 days in advance about the planned blood donation. If there is such a warning, the code “G” or “23” is immediately entered into the report card.

Art. 6 of the Law of the Russian Federation dated 06/09/1993 No. 5142-1 “On the donation of blood and its components” directly obliges heads of organizations to freely release an employee who is a donor to a health care institution on the day of donation of blood and its components and on the day of the associated medical examination. In accordance with Art. 185 and 186 of the Labor Code of the Russian Federation, during the examination, blood donation and rest days provided in connection with this, employees retain the average earnings at their place of work. Next, you will learn how to enter these payments in the 1C: Salaries and Personnel Management program, ed. 2.5.

1. Let’s create a new accrual “Donor days”. It will serve to reflect the actual day of blood donation. To do this, you need to go to the menu “Payroll calculation by organizations” - “Salary calculation settings” - “Basic accruals of organizations” (or on the “Payroll calculation” tab in the “See also” group of the calculator’s desktop). This is the primary accrual and its calculation method “By average earnings”.

On the “Time” tab: type of time – “Unworked full shifts, as well as business trips”, type of time according to the classifier of working time use – “Performance of government duties”. This will allow you to reflect the day of blood donation in the “Time Sheet” with the letter “G”.

2. Let’s create a second accrual “Additional days off in connection with blood donation.” The settings for this type of calculation are identical to the settings for “Donor days”, with the exception of the type of time according to the classifier of working time use. There should be “Additional days off (paid)”, reflected by the letter “OB” in the timesheet.

Taxation of donor days. There is a lot of controversy about this. However, this type of calculation is subject to personal income tax and insurance contributions. This conclusion can be drawn based on Art. 217 of the Tax Code of the Russian Federation, which lists income that is not subject to personal income tax. The article contains a mention of “remuneration to donors for donated blood, breast milk and other assistance (clause 4 of Article 217 of the Tax Code of the Russian Federation),” but this does not apply to the average earnings paid to donor employees. Experts from the Ministry of Finance of Russia share the same opinion (Letters of the Ministry of Finance of Russia dated July 6, 2009 No. 03-04-05-01/530, dated May 5, 2009 No. 03-04-06-01/110). If an organization decides not to impose personal income tax on the average earnings paid to a donor, then its decision will likely have to be defended in court. There is also a list of amounts not subject to insurance premiums (Article 9 of Law No. 212-FZ and Article 20.2 of Law No. 125-FZ). Payment is the average employee’s earnings, maintained by the employer in accordance with Art. 186 of the Labor Code of the Russian Federation, - absent for donors. Based on the above, specialists from the Social Insurance Fund and the Ministry of Health and Social Development of the Russian Federation believe that the average earnings paid by the organization to employee donors for days of blood donation and rest days provided in connection with this are subject to insurance premiums (Letter from the Ministry of Health and Social Development of the Russian Federation dated March 15 .2011 No. 784-19, Social Insurance Fund of the Russian Federation dated November 17, 2011 No. 14-03-11/08-13985). Judicial practice is also emerging in favor of charging insurance premiums for the payment of average earnings for the days of blood donation.

It should also be noted that both of these accruals are not vacation, but can be added to the main vacation by mutual agreement of the parties.

The accruals we create should be displacing in relation to the main types of calculation “Salary by day”, “Salary by hour”, “Parental leave without pay”, etc. That is, in these types of calculations, it is necessary to indicate donor days in the list of crowding out accruals (on the “Other” tab).

1. Issuance of an order to provide rest when donating blood by the personnel service. The law does not oblige such an order to be issued in form T-6, so it can be issued in any form, but with the obligatory indication of the number of a certificate from a medical institution in form 402/u. The deviation is registered in the program using the document “Absences and illnesses of organizations” (menu “Personnel records”), in which on the day of blood donation the status “Time for performing state or public duties” is indicated, and the rest day provided in connection with this as “Additional days off” days (paid)".

2. Reflection of payroll calculations. The accountant needs to create a document “Payment based on average earnings” with the corresponding types of payments for donor days. To simplify the procedure for entering documents in the system, there is an “Analysis of Absenteeism” assistant (provided that absenteeism is reflected in personnel documents; menu “Payroll calculation by organization” - “Analysis of Absenteeism”). Before you start creating settlement documents, you must select the analysis period, click on the “Fill” button and check the types of accruals that will be inserted into the generated settlement documents. To do this, you can click on the field in the “No-show” column and select the correct type of calculation. Then sequentially create, calculate and post documents by clicking on the appropriate buttons at the bottom of the form.

If everything was done correctly, the document will look like this:

In this case, in the report card in the T-13 form, the days will be reflected with the letter designations “G” and “OV”:

And when calculating salaries, the salary will be reflected minus donor days, since the crowding out mechanism has been set up:

During the preparation, materials from the ATP “Garant” were used

Exemption from work on the “donor” day

The employer is obliged to release the donor from work (Article 186 of the Labor Code of the Russian Federation): - on the day of blood donation, confirmed by a certificate in form N 402/у, which is issued by blood transfusion stations or departments; - on the day of the medical examination, the fact of which is confirmed by a certificate in form N 401/у. As a rule, both of these events are carried out on the same day, and then the employee is issued only a certificate in form N 402/u. Since donation relates to the performance of state or public duties (Article 165 of the Labor Code of the Russian Federation), in the time sheet and calculation of wages (forms NN T-12, T-13) the day of absence of an employee in connection with blood donation is indicated by the letter code “G” or digital “23” (absenteeism while performing state or public duties in accordance with the law). In an amicable way, the employee must inform his management in advance in some way (written or verbal) that on a certain day he intends to go donate blood and therefore will not be at work. You never know, maybe his absence on that very day will lead to some work problems. But let's not forget that the need to donate blood may arise suddenly. For example, in emergency situations with relatives or loved ones. And the employee, due to excitement or due to communication problems, could not inform that he would not come. Therefore, before making “far-reaching” conclusions about an employee who did not show up for work, you must first find out the reasons and circumstances of his absence. Until this moment, you can put the letters “NN” or the digital code “30” on the report card (failure to appear for unknown reasons (until the circumstances are clarified)). And when he brings the relevant certificates, then you will correct these designations to “G” or “23”. And of course, the day of donating blood and the associated medical examination cannot be considered absenteeism in the case when the employee warned the employer, he did not let him go, but the employee still went to donate blood. After all, he will have a supporting document, and the court will recognize his absence from work as a valid reason (See, for example, Determination of the Leningrad Regional Court No. 33-1990/2010).

For reference, absenteeism is the absence of an employee from the workplace without good reason (Subparagraph “a”, paragraph 6, Article 81 of the Labor Code of the Russian Federation): (or) during the entire working day, if the working day is less than 4 hours; (or) more than 4 hours in a row, if the working day is more than 4 hours.

What are donor days and how to reflect them on the timesheet

All aspects related to the regulation of the relationship between the employer and the worker are present in the current regulations. Among the basic regulations, the following papers and documents can be distinguished:

Federal Law No. 125 of the city “On donation...”, in this case we are talking about a description of the financial aspects of the issue;
Order No. 364 of the city (it provides a detailed and consistent description of all restrictions that are directly related to the donation of blood fluid, and lists situations in which the collection of material is not carried out);
Art. 186 of the Labor Code of the Russian Federation - this norm acts as a regulation for creating a special procedure for providing days of rest.

Traditionally, the delivery of material is carried out for a fee , the cost depends on the type of “raw materials” taken.

In this case, labor legislation also applies, which states that the employer has an obligation to leave a person from work on the day of blood donation , as well as on any other working day that will be chosen by the donor himself.

It turns out that for each act of donating blood fluid, an employee can count on receiving two days off . As for the day of the medical examination, the employee is not relieved from performing his immediate duties on this day.

Labor legislation spells out several basic nuances in this regard.

If it is necessary to urgently submit biomaterial, informing management about going to a hospital facility is not mandatory; it will be enough to provide a certificate drawn up in form No. 401/u or No. 402/u. An absence will not be considered absenteeism, but to confirm the causal factor of absence from work, the employee will need to obtain an evidentiary document.
When carrying out activities for the delivery of biomaterial while an employee is on sick leave or on any vacation, this day is not considered a day off and is not subject to payment. However, the employer has an obligation to provide the donor with another day off. If management does not allow you to leave your workplace to donate blood, this opinion can be ignored, since in practice the law always takes the side of the person who decides to help other people.

Particular attention is paid to the timesheet of accounting operations for working time, which is compiled in the form T-12 or T-13.

The document was approved by the State Statistics Committee . To fill out a document, it is customary to use a special encoding, which was established within the framework of the same resolution.

of codes used :

Procedure for sending employees

biological material is collected , as is the practice, people do not show up to perform their official duties.

However, if the employee feels well, and there is a decent amount of time left before the end of the work shift, he can return to the place where he performs his duties, and receive the allotted two days at any other time convenient for him.

Registration of additional days off is carried out on the basis of drawing up an order; this requires the submission of two documents - an application and a certificate from the hospital department in form No. 402/u.

There is a list of activities that are prohibited on the day of blood donation. A request for a day off for the fact of donation is made through an appropriate application.

How are donor days recorded on the time sheet?

The accounting sheet is drawn up in form T-12 or form T-13 (approved in 2004 by resolution of the State Statistics Committee of the Russian Federation dated No. 1). To fill them out, a special coding established by the same decree is used. Here is an example of some codes:

I (01) - the employee showed up and worked daytime hours;
N (02) - the employee worked on the night shift;
C (04) - overtime work;
LCH (21) - work on a “short day”, the duration of work was reduced in accordance with the law.
G(23) - the employee was absent performing duties in favor of the state or society in cases established by law;
OV (27) - additional paid day off;
NN (30) - absence from work for an unknown reason;
NB (35) - the employee was not allowed to perform work duties, wages were not accrued;
NZ (36) - work was suspended due to non-payment of wages.

In each case, the report card indicates either a digital or alphabetic code. There are 36 of them in total.

According to Art. 165 of the Labor Code of the Russian Federation, blood donation (donation) is equated to the performance of public duties. Therefore, if the employee did not show up for this reason, the timesheet for these days should contain code “G” or “23”.

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It must be remembered that according to Art. 186 of the Labor Code of the Russian Federation, an employee is granted exemption from work duties not only on the day of blood donation, but also on the day when he undergoes the necessary medical examination. In addition, after donating blood, the employee is given a day of rest, paid in the amount of average earnings. At his own request, the employee may, by submitting a corresponding application addressed to the manager, add this day to the vacation.

In this case it is necessary to put in the report card:

G (23) - on the day of the medical examination;
OB (27) - on the day off after donating blood.
I (01) - if the employee went to work on donor days, and decided to postpone the rest to another time upon application.

How to take time off - sample application

An application for time off is submitted to the manager and drawn up in free form. Requirements: compliance with business correspondence standards and the following information:

Full name of the director;
Name of the organization;
information about the applicant: full name, position;
the essence of the appeal is a request for a paid day off, indicating the basis (undergoing a medical examination, donating blood, recovery after donation) and a link to a supporting legal norm (the corresponding paragraph of Article 186 of the Labor Code of the Russian Federation);
date and signature of the applicant.

DOWNLOAD Application for time off

After reviewing the document, the manager issues an order to grant the employee a paid day off (refusing such a request is prohibited).

Note! The employee is not always required to write such a statement; if blood donation occurs on a weekend or vacation, notification to the employer is not required. However, the day of donation is still paid, with the exception of the period of sick leave.

It is important to correctly indicate the legal norm on the basis of which the day off will be granted.

Registration of days off in the accounting sheet T-12 and T-13

Many employees need time off during their career. However, often HR officers cannot accurately reflect such a day off in the time sheet, incorrectly indicating the digital or letter designation. How to reflect the days of compensatory leave on the timesheet, depending on the basis for their provision.

article - How to indicate vacation at your own expense on your time sheet.

What is a time sheet

According to the decree of the government of the Russian Federation, which was founded by the Department of State Statistics on Labor Issues, an official sample report card is provided. This document is necessary to enter data on the hours worked by workers.

Based on part four of Article 91 of the Code, the main forms of the accounting sheet are used:

The administration of the enterprise is obliged to draw up a time sheet for all employees of the enterprise, including management, recording attendance and deviations from them. Time off refers to the latter.

How to indicate time off on a working time sheet

The designation is used in the form of an alphabetic or digital code, based on Russian legislation. Without the possibility of changing or replacing the proper numbers and letters.

Possible designations for time off:

code 28 or NV - indicates the provision of time off for work on a non-working day or overtime; nothing is entered in the bottom line where the hours are indicated;
code 27 or OB - indicates time off for donation; hours in the lower part are also not provided;
code 16 or DO - this designation is used when an employee is given a day off without pay (at his own expense) with the permission of the employer;
code 17 or OZ - the designation on the report card is used when a day off at one’s own expense is provided by law.

Sample designation of time off for overtime work in the T-12 report card:

Sample designation of time off for donation in the T-13 report card:

Who is granted time off and when?

What is time off?

It's a day off. As a rule, it is taken without pay for one or more days during a period other than the annual main leave. Which staff members can take time off? According to the Labor Code of the Russian Federation, a day off is provided to:

On account of work on a day off or a holiday (Article 113 of the Labor Code - hereinafter referred to as the Code);
Those who have worked overtime (Article 299 of the Code) so that these days do not fall within work shifts;
Those undergoing a medical examination in personal time (Article 185 of the Code);
Personnel who are on duty at work, in accordance with Resolution No. 233 of April 2, 1954 “On Duty.”
Those who were on business trips and spent private time traveling to their destination;
Employees who donated blood.
Certain categories of citizens - pensioners, people raising disabled children, in the event of the death of a loved one, during marriage - are provided with additional unpaid days of rest.
To any employee at his request in agreement with the employer.

Is time off paid?

If we talk about the first six points presented above, then according to Russian legislation, a person who takes a day off independently chooses how to reward him. A worker can take one day off or double his salary.

If the worker donated blood, or underwent a medical examination, or remained on duty at the enterprise, then payment is made at the rate. In this case, double payment is not provided.

Upon dismissal, an employee has the right to choose all the time off that he or she has earned. In this case, the manager is obliged to provide the worker with such an opportunity. According to the law, upon dismissal, the administration of the enterprise has the right to pay the balance of compensatory leave in cash upon the written application of the employee.

Time off book

Today, time off is recorded in the arrival and departure log. Very convenient in unspoken situations such as illness, natural disaster, etc. Without documentation of time off, it will be difficult to prove absence.

In the order for granting a day off, you must indicate the reason and method of remuneration. It is necessary to familiarize the worker to whom this order applies.

The order arises from the submitted application of the worker. When processing wages, the accountant takes the worker’s statements signed by the head of the enterprise and enters them into the statement.

Source:

If the employee is a donor

For citizens who decide to become donors of blood and its components, legislators have provided a number of guarantees (Article 186 of the Labor Code of the Russian Federation).

First of all, the donor employee is released from work on the day of delivery. The employer must also release him on the day of the medical examination. In addition, the donor is entitled to one additional day of rest.

Other “bonuses” are provided for honorary donors.

For example, the employing organization is obliged to provide annual paid leave at a time of year convenient for them, and must also offer them to buy vouchers for sanatorium and resort treatment first (Clause 1, Article 23 of the Federal Law of July 20, 2012 No. 125-FZ “ On the donation of blood and its components").

Let’s figure out how and on the basis of what documents an accountant should document the absence of an employee on the day of blood donation, the associated medical examination and additional day of rest, what salary to accrue for these days and what taxes to withhold from it.

FOR REFERENCE Federal Law No. 125-FZ of July 20, 2012 “On the donation of blood and its components” establishes that the “Honorary Donor of Russia” badge is awarded to donors who donate free of charge:

blood and (or) its components (except for blood plasma) 40 or more times;
or blood and (or) its components 25 or more times and blood plasma in the total amount of blood and (or) its components and blood plasma 40 times;
or blood and (or) its components less than 25 times and blood plasma in the total amount of blood and (or) its components and blood plasma 60 times or more;
or blood plasma 60 or more times.

Medical examination day

Before donating blood, the future donor must undergo a medical examination. The Labor Code of the Russian Federation establishes the obligation of the employer to provide an employee with a day to undergo a medical examination in connection with further donation of blood and its components (paragraph 1 of Article 186 of the Labor Code of the Russian Federation).

Many people know that on the day of donating blood an employee retains an average salary (paragraph 5 of Article 186 of the Labor Code of the Russian Federation), but there are cases when an employee did not pass a medical examination, which means he did not donate blood that day. The code does not say anything about the fact that the employee in this case retains his average earnings.

Therefore, most employers do not pay future donors a salary for the day of undergoing a medical examination (without donating blood). However, there is a cassation ruling of the St. Petersburg City Court dated April 16, 2012.

No. 33-4615/12, in which the court sided with the donor employee and indicated that the organization was obliged to pay the average salary per day of undergoing a medical examination to donate blood.

Details of the decision:

Arguments of the applicant (OJSC):

The court decided:

Confirmation that the employee has undergone a medical examination will be a certificate from a medical institution in form No. 401/u (approved by Order of the USSR Ministry of Health dated August 7, 1985 No. 1055 “On approval of forms of primary medical documentation for blood service institutions”, hereinafter referred to as Order No. 1055).

FORM Form No. 401/у “Certificate for donor about examination” Other forms

The Labor Code of the Russian Federation does not provide for the obligation of an employee to notify the employer in advance of his intention to undergo a medical examination and donate blood. Therefore, a situation may arise that the employee does not show up for work, but brings the certificate the next day. In this case, the organization does not have the right to punish the employee, because this is not considered absenteeism.

When filling out a work time sheet (unified forms No. T-12, No. T-13, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004

No. 1 “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment”, hereinafter referred to as the Resolution of the State Statistics Committee), on the day of the employee’s absence, you must enter the code “NN” or “30” - failure to appear for unknown reasons (until the circumstances are clarified).

After the employee has provided a certificate, the time sheet must be corrected and coded “G” or “23” must be entered - absence from work while performing state or public duties in accordance with the law. Corrections are confirmed by the signature of the employee who filled out the form, and are also agreed upon and signed by all persons responsible for the contents of the document.

FORM Sheet of working time and calculation of wages (Form No. T-12) (in A4 and A3 formats) Sheet of working time (Form No. T-13) (in A4 and A3 formats)Other forms

However, in order to avoid controversial situations or the need to adjust the work time sheet, it is possible to stipulate in a local regulatory act (for example, in the internal labor regulations) the obligation of employees in advance (for example, two to three working days) to notify the employer in writing of their intention to undergo medical examination in connection with the donation of blood and its components.

Blood donation day

FOR REFERENCE The procedure for making changes to the work time sheet is not regulated by the Resolution of the State Statistics Committee. Therefore, when adjusting the timesheet, you should be guided by the general rules for primary accounting documentation (Regulations on documents and document flow in accounting, approved by the USSR Ministry of Finance on July 29, 1983 No. 105 in agreement with the Central Statistical Office of the USSR, hereinafter referred to as the Regulations). In accordance with clause 4 of the Regulations, errors are corrected as follows: “the incorrect text or amounts are crossed out and the corrected text or amounts are written above the crossed out. Crossing out is done with one line so that the correction can be read. Correction of an error in the primary document must be indicated by the inscription “Corrected”, confirmed by the signature of the persons who signed the document, and the date of correction must be indicated.”

Often the donor donates blood on the same day as the medical examination, but it is much more convenient to do it differently. Pass a medical examination on the first day

On this day, the employee has every right not to come to work, and the employer must pay him based on average earnings.

Moreover, the donor is not obliged to notify the employer in advance of his intention and agree on the day of blood donation; however, in order to avoid misunderstandings, it is better to write an application for granting him a “donor” day in any form.

In this case, a corresponding order will be issued, which the future donor must familiarize himself with under signature.

If an employee, by agreement with the employer, went to work on the day of blood donation, then he is given another day of rest at his request. The only restriction is that if the donor works at work with dangerous or harmful working conditions, then he has no right to work on the day of blood donation. Such a prohibition is expressly stated in paragraph. 2 tbsp. 186 Labor Code of the Russian Federation.

Since the code indicates that the employee changes the day of rest at his own request , the donor will need to notify the employer about this - write a statement in any form.

SAMPLE Sample application for granting a day of rest for donating bloodSample order for granting a day of rest for donating bloodOther samples

There is another option when the employer asks the employee to go to work on the day of donating blood due to production needs.

To do this, you need to obtain the employee’s consent, and it is better in writing, for example, by drawing up an agreement asking the employee to go to work (paragraph 2 of Article 186 of the Labor Code of the Russian Federation).

The form of such an application is not provided for by law, so it is drawn up in any form.

If an employee donates blood during his annual paid leave, on a weekend or a holiday, then in this case he has the right to take another day of rest by writing a similar statement. For example, an employee can extend his vacation by adding an additional day to his vacation, but even in this case he cannot do without an application.

Confirmation that the employee donated blood will be a certificate issued by the medical institution that performed the procedure, according to form No. 402/u (approved by Order No. 1055).

The working time sheet is filled out depending on the situation:

if the employee warned in advance about his intention to donate blood (i.e., wrote a corresponding statement), then on the day of donation the code “G” or “23” is entered in the report card;
FORM Form No. 402/у “Certificate for donor to be released from work on the day of blood donation and to provide him with an additional day of rest” Other forms
if the employee did not write an application for a day of rest, did not warn the employer in advance and did not show up for work on the day of blood donation, then first you need to enter the code “NN” or “30” in the report card, and then after the employee provides certificate No. 402/u adjust to code “G” or “23”;
if an employee went to work on the day of blood donation, then for this day in the report card you need to enter the classic “I” or “01” - work during the daytime, and for the rest day for which the donor wanted to change his day of blood donation, you need to enter the code “OV” or “27” – additional days off (paid).

After each day of donating blood, the donor is given an additional day of rest, which is also paid based on the employee’s average earnings. An employee, at his own discretion, can take it directly after the donor day, add it to annual paid leave, or use it at other times during the year after the day of blood donation (paragraph 4 of Article 186 of the Labor Code of the Russian Federation).

In the last two cases, the employee must write an application for an additional day of rest in any form.

https://www.youtube.com/watch?v=meJR-8WMeSM

You must enter the code “OB” or “27” in your time sheet.

Taxes on “donor” wages

Personal income tax

Source: https://www.garant.ru/article/558000/

Additional day of rest

An employee who donates blood has the right to an additional day of rest, for which the employee also retains his average earnings (Article 186 of the Labor Code of the Russian Federation). In the timesheet, this day is designated “OB” or “27” (additional days off (paid)). Often, donors take advantage of an extra day off immediately after the day of blood donation. But at the request of the employee, this day can be: (or) attached to annual paid leave; (or) used at another time within a year after the day of blood donation.

We tell the employee The additional day of rest must be used within 1 year after the day of blood donation or added to annual leave. You cannot receive monetary compensation instead of a day of rest.

Here is an example of an application for an additional day of rest.

General Director of LLC "Cat House" Lebedev A.I. from the administrator Svetikova M.V.

Statement

I ask you to provide me with an additional day of rest on March 5, 2011, prescribed in accordance with Art. 186 of the Labor Code of the Russian Federation for donating blood on February 18, 2011.

Reason: certificate in form N 402/у from.

————— M.V. Svetikova

Pay attention to this. In a situation where an additional day of rest is added to the annual paid leave, it is not considered a vacation day. Therefore, the average earnings for this day must be calculated according to the general rules (Clause 9 of the Regulations), and not according to the rules provided for calculating vacation pay (Clause 10 of the Regulations).

If the vacation and the day of rest fall in different months, then the calculation periods for calculating vacation pay and average earnings for the additional day of rest will be different. This was confirmed to us by the Ministry of Health and Social Development.

From authoritative sources Kovyazin N.Z., Ministry of Health and Social Development of Russia “If the start day of vacation and the day of rest fall on different calendar months, then the billing period for calculating vacation pay will be equal to 12 calendar months preceding the month the vacation started, and the billing period for calculating average earnings for additional day of rest - 12 calendar months preceding the month of provision of this day. But if the vacation and rest day fall within the same calendar month, then the billing periods will coincide.”

Example. Calculation of vacation pay and payment for the day of rest due to the employee for the day of blood donation

Condition

Administrator M.V. Svetikova leave granted from to . The calculation period for calculating vacation pay (March 2010 - February 2011) was fully worked out by her. Svetikova’s salary is 20,000 rubles. per month. According to Svetikova, 1 day () is added to the vacation as an additional day of rest, due to her for the day of blood donation (). The organization operates on a 5-day work week with two days off on Saturday and Sunday.

Solution

The algorithm of actions is as follows. Step 1. Calculate vacation pay : (RUB 20,000 x 12 months) / (29.4 days x 12 months) x 28 days.

If blood donation occurred on a non-working or vacation day

An employee may well go to donate blood on a weekend or a public holiday, or during his annual leave . In addition, by agreement with his management, an employee can come to work on the day of donating blood (provided that he is not engaged in heavy work or work with harmful and dangerous working conditions). In all these cases, he has the right not to go to work on any other day of his choice (Article 186 of the Labor Code of the Russian Federation), having previously notified his superiors about this. In such situations, you need to fill out a time sheet like this. Let’s say an employee donated blood while on vacation. Then you need to correct the letters “OT” in the report card for that day to “G”, because in fact he did not rest that day, but donated blood. But on the day allotted to him for the day of donating blood, put “OT” on his report card, because this day, in fact, is a vacation day that he did not use due to donating blood.

Attention! All donor days and days of medical examination are included in the vacation period (Article 121 of the Labor Code of the Russian Federation).

Now a few words about payment. A day off or a non-working holiday on which the employee donated blood must be paid based on average earnings as a donor day. In this case, there is no need to pay for the day of rest provided to the employee for the day of blood donation on a weekend or holiday. If an employee decides to extend his vacation in connection with donating blood, then after the vacation you will simply pay him for the donor day based on his average earnings. If an employee postpones a day of vacation due to donating blood, then after the vacation, pay him the difference between the average earnings for a donor day and the average earnings for a day of vacation. And pay for the postponed vacation day by recalculating vacation pay (Articles 124, 139 of the Labor Code of the Russian Federation). If the employee went to work on the day of donating blood, then you will pay him a salary for that day, and pay for the rest day provided later as a donor day. The question arises: if an employee goes to donate blood during study leave or while on sick leave, should he be provided and paid for a day in exchange for the day of blood donation? We asked specialists from the Ministry of Health and Social Development, and this is what they told us.

From authoritative sources Nina Zaurbekovna Kovyazina, Deputy Director of the Department of Wages, Occupational Safety and Social Partnership of the Ministry of Health and Social Development of Russia “For employees who donated blood during study leave or temporary disability, the employer is not required to provide and pay for a day of rest for the day of blood donation (Parts 1, 5 Article 186 of the Labor Code of the Russian Federation), since: - blood donation in the described cases does not occur during working hours or during the employee’s rest period (weekends, holidays, annual leave); - the employee donated blood during periods already paid taking into account average earnings. That is, in these situations, only an additional day of rest, provided for in Part 4 of Art. 186 of the Labor Code of the Russian Federation, paid in the amount of average earnings.”

How is a “donor” day paid?

The day of blood donation must be paid to the employee based on his average earnings (Article 186 of the Labor Code of the Russian Federation; Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation No. 922 (hereinafter referred to as the Regulations)). But the day of medical examination should not be paid, unless otherwise stipulated in the local regulatory act of the organization. It does not matter whether the employee donated blood the next day after the examination or did not donate, for example, because he was found to have some contraindications to donation. As we have already said, the employee has the right only to be released from work on the day of the examination. To pay for the “donor” day, the mentioned certificate in form N 402/у is quite sufficient.

We tell the manager. The donor needs to pay for the days of blood donation and the days of rest provided in the amount of average earnings, regardless of whether such provisions are enshrined in the labor (collective) agreement (Letter of the Ministry of Health and Social Development of Russia dated N 1354-19).

Taxation of amounts paid for “donor” days and days of rest

Amounts of average earnings paid by the organization to donor employees: - are fully taken into account in “profitable” expenses (Clause 20 of Article 255 of the Tax Code of the Russian Federation); - are subject to personal income tax (Subclause 6, clause 1, Article 208, clause 1, Article 209, clause 1, Article 210 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated N 03-04-05-01/530, dated N 03-04- 06-01/110). At the same time, they are not charged : - insurance contributions to the Pension Fund, Social Insurance Fund, FFOMS and TFOMS (Part 1, Article 7 of the Federal Law No. 212-FZ “On Insurance Contributions...”; Letter of the Ministry of Health and Social Development of Russia No. 1239-19); — contributions “for injuries” (Clause 1, Article 20.1 of Federal Law No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”).

Blood donation confirmation

The fact that an employee is absent from the workplace for a valid reason must have appropriate documentary evidence. For this purpose, two types of certificates are used, which were discussed earlier:

form No. 401/у, for the day of the immediate medical examination;
form No. 402/у, for the day on which the blood fluid was donated.

If both days coincide, it is enough to present the second document .

When filling out the document, opposite the box with these days, first enter “NN” or “30”, the adjustment is made after the fact of providing the certificate.

The law does not imply an employee’s obligation to provide warning in connection with a planned blood donation, so absence from work on this day cannot be regarded as absenteeism. But the employer has the right to require the employee to warn about the day of the planned blood donation.

How to arrange donor days

Employees who donate blood and blood components as donors are entitled to certain guarantees. The Law on Donor Days (Federal Law No. 125-FZ) contains detailed information about the basic principles of blood donation, who can donate blood (be a donor), etc.

Guarantees for donor days are provided for by labor legislation. What is included in these guarantees? Vacation for donor days: a day of rest on the day the blood was donated, an additional non-working day after donating blood, as well as maintaining the average salary for the specified period.

If the employee went to work on donor days, the Labor Code provides for the possibility of giving the employee days off at other times, but only if this is agreed upon with the employer.

Let's figure out what donor days are, how to register an employee's days off, in what cases an employer can deny an employee days off, and what to put on the report card on the employee's rest days.

Providing rest days for donating blood

Before donating blood, any person must undergo a medical examination, based on the results of which he will be allowed or not allowed to donate blood. This usually occurs on the day when the main procedure occurs, but if these 2 days do not coincide, the examination is still grounds for the employee not to report to work on that day.

The donor must be free from work on the day he went to the hospital and donated blood. By prior agreement with the employer, the employee can come to work on the day of the procedure and agree on another day of rest.

However, it is worth considering that if an employee works in an enterprise with dangerous or harmful working conditions, then providing donor days at other times is impossible.

In addition, the employer has every right not to give a day of rest at any other time, if the employee did not agree on this issue in advance and went to work without warning management.

In addition, the employer must provide the employee with a day of rest for donating blood. This day of rest does not have to follow the day of the procedure - it can be added to the annual paid leave or used during the year at any other time after.

At the same time, “leave for donation” should be provided to employees on those days that are working days for those who have undergone the procedure. Based on the wording in labor legislation, time off for donating blood is not a generally accepted day off, and not a day off according to a shift schedule; the employer should take this into account.

For the days of blood donation and weekends that the donor receives additionally, he must retain his average earnings.

People who frequently donate blood have special privileges - such employees are given honorary donor leave. The employer must provide employees awarded with the “Honorary Donor of Russia”, “Honorary Donor of the USSR” badges with annual paid leave at a time convenient for them.

So how many days does a donor have to donate blood? In general, it turns out to be two days - a day of medical examination and blood donation, and a day of rest. Employees who have honorary donor status are entitled to annual paid leave at a time convenient to them.

Designation in the donor days list

Employers are often concerned with the question: how to register the absence of an employee on the days of blood donation in order to avoid questions arising in the future, how to register donor days in the time sheet? A certificate in form No. 402/u, which confirms that a citizen has donated blood, is sufficient grounds for the citizen to be released from work. However, it is advisable to issue an order from the employer to release the citizen from work due to the fulfillment of his public duty (donating blood) and passing a medical examination. This is necessary to record the employee’s absence and correctly fill out the time sheet.

In some cases, in order to receive a day of rest on the day of blood donation, to receive an additional day off after the medical procedure itself, or to receive a day off for the day of blood donation while on vacation, the employee is asked to write an application. This is acceptable and not an error.

How to mark the donor day on the report card? The day on which the employee directly donated blood can be marked with the letter code “G” or using the digital code “23”. These values can be used to indicate employee absences due to the performance of public duties.

But what about the registration of donor days, which are provided as additional days of rest for the employee? They can be marked using the letters “OB” or the digital code “27”. These values indicate additional paid days off for the employee.

A situation such as donating blood during vacation raises many questions - should the employer provide the employee with a day of rest on another day? If an employee donated blood during his annual leave or on a day that is a day off for him, based on the application, he must be given a day of rest at another time. It is worth considering that this does not apply to undergoing a medical examination - the donor is not given leave (an additional day of rest) for such a day.

Source:

Two days of rest for donating blood letter code in the report card

Compensation for another day of rest is the responsibility of the employer.

The administration also does not have the right to refuse the donor a specific date for the day of rest - it is chosen by the donor himself.

In case of violation of the donor's rights, he should contact the local body of Rostrud - the state inspection. Often conflicts between the employer and the donor are resolved in court, especially in connection with dismissals. Features of donor time off The donor's rights to rest are unconditional and do not depend on the manager and the interests of production. But the administration has the right to stipulate in local regulations and when concluding an employment contract the obligation of employees to notify of their expected absence. In this case, the fact that the employee is absent will not be a surprise to the manager.

How to arrange “donor days” (part 2)

D 20 (23, 25, 26, 44, etc.) - K 69 Insurance premiums are calculated for the amount of average daily earnings (the same accounts are debited as when calculating wages) D 70 - K 68 Personal income tax calculated from the amount is withheld average daily earnings D 70 - K 50 (51) Average daily earnings paid (along with salary or vacation pay) Sample application for an additional day of rest (time off) in connection with blood donation Sample of filling out a time sheet when being released from work on the day of blood donation (T-13) Sample of filling out a time sheet when providing an additional day off for donation (T-13) Sample order to provide an additional day of rest to a donor Every day we select news that is important for the work of an accountant, saving your time. Receive free accounting news by email.

How to take time off for donating blood?

Additional information In the letter of the Ministry of Labor No. 14-2 / OOG-1727 of 2020, it was once again confirmed that the donor's day off is paid as an 8-hour working day, including a day of rest attached to the vacation. If the employer denies rest days Article 26 of Law No. 125-FZ talks about the employer’s obligation to provide the donor with the required benefits for donating blood. The basis is certificates No. 401/ and No. 402/у, which the employee must present.

Often the administration tries to assign absenteeism and punish an employee who missed 2 working days. The Labor Code of the Russian Federation does not indicate that an employee is obliged to warn the employer about a donation, therefore such actions of the administration will be illegal.
Another case of violation of the law is providing an employee with only one extra day if he donated blood on a weekend or while on vacation.

Reflection in the blood donation report card

subject to personal income tax and insurance contributions Letters of the Ministry of Finance dated April 24, 2014 N 03-04-05/19211, Ministry of Labor dated February 17, 2014 N 17-4/B-54, Information from the Social Insurance Fund, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 13, 2014 N 104/14;
included in labor costs.

Rules for registration and use of donor days according to the Labor Code of the Russian Federation

The received data is transferred to accountants, who, based on the information studied, calculate wages and other payments due to a specific employee. How are the weekends celebrated? It was already mentioned earlier that for each circumstance there is a single form of designation - a digital or alphabetic code. Important! In the case of time off, the code depends on the reason for which the additional day off was granted.

You can indicate time off on the accounting sheet using the following codes:

28 or HB. It is indicated in the working time sheet in case of registration of a day off granted for previously worked time, received for carrying out professional activities on a weekend or holiday, or working overtime after the end of the working day.

The employee presented you with a certificate 402/у, confirming the completion of a medical examination and blood donation. Option 1. The employee did not go to work on the day of blood donation, which is a working day for him. Mark this day on the T-12 or T-13 working time sheet.

Art. 165, 186 Labor Code of the Russian Federation:

or the letter code “G”;
or digital code "23".

Receive an application from the employee to provide him with an additional day of rest in connection with donating blood. Issue an order in any form to provide an additional day of rest specified in the employee’s application, Art. 186 Labor Code of the Russian Federation.