Logbook for registering sick leave in an organization

How sick leave is recorded in accounting in 2019

To record sick leave, it is advisable to keep an appropriate journal. It will be useful to a company’s HR specialist in order to track the storage period of sick leave in the organization, as well as:

• obtaining information about the period of incapacity for work to reflect this period in the time sheet;
• tracking the facts of timely provision of sick leaves by employees;
• obtaining information about the period of incapacity for work to extend the employee’s vacation for the corresponding period.

You can find out how sick leave is extended in this article.

Who fills it out?

According to the rules, a HR specialist is appointed responsible for maintaining the journal. This happens for a reason, since this responsible official keeps work books. He can independently or using software indicate the exact insurance length of the employee.

Sometimes the journal is filled out by a secretary who is also a timekeeper. Then information from the tables is taken to fill out the Table. If an employee’s sick leave with code 01 was used during vacation, then this information is used to extend rest days.

If the position of HR specialist is not provided for in the staffing table, then the responsibilities for maintaining the statement are assigned to the payroll accountant.

Is registration required?

All employees can seek medical attention at their clinic to confirm their well-being. The certificate of incapacity for work issued to the sick employee will serve as evidence of legal absence from the workplace. Without such a form, going to a health care facility may be considered absenteeism.

In addition, sick leave entitles the worker to receive benefits during the period of illness.

Keeping a logbook and recording sick leave at an enterprise is intended for the following purposes :

• systematization of document information storage;
• quick search for the required form when conducting audits by tax authorities and FSS specialists;
• tracking the deadline for submitting a document to the company’s accounting department;
• the ability to control the limit of paid days for temporary disability;
• general analysis of personnel morbidity in the organization to fully assess the current situation;
• planning preventive actions to improve staff health;
• resolution of claims for loss of certificates of incapacity for work.

For HR employees, the logbook helps in calculating vacation days (if the illness occurred during the vacation period).

Is it mandatory to record such documents in an organization?

The sick leave log is considered one of the important reporting points in the personnel document flow of any serious enterprise.

Thanks to him, the employer has the opportunity to:

• have full information about the health status of its employees;
• track the number of days of their disability;
• legally assign payment for the days the employee is on sick leave;
• analyze the incidence of disease at the enterprise, which allows you to assess the general state of affairs;
• provide possible preventive measures to improve the overall level of health;
• resolve claims in case of lost sick leave.

The legislation does not oblige an enterprise to keep a log of sick leave (sick leave certificates).

Management independently decides on its necessity, based on the importance of such information not only for calculating wages, but also for correctly resolving disputes with the employee.

What is a sick leave register?

Let's study in more detail what a journal may look like, which reflects information about sick leave.

A unified sample of a sick leave register is not established by law. The organization has the right to independently develop the format of the corresponding document.

The main element of the structure of the journal in question may be a table that will reflect:

• sick leave numbers;
• names of medical organizations where sick leave certificates are issued;
• Full name of employees filing sick leave;
• dates of sick leave provided by employees;
• periods of temporary incapacity for work in accordance with sick leave certificates;
• information about violations of the treatment regimen and other circumstances that predetermine the calculation of temporary disability benefits in a special manner, for example, in the minimum amount according to the minimum wage.

You can find out more about calculating sick leave in minimum and maximum amounts on our website.

The journal, as well as certificates of incapacity for work, can be stored in a special room or in a safe (clause 6.2 of the Regulations introduced by letter of the USSR Ministry of Finance dated July 29, 1983 No. 105).

In many legal acts, sick leave is referred to as a document of strict reporting (information from the Social Insurance Fund dated 07/01/2011, decision of the Supreme Court of the Russian Federation dated 03/27/2002 No. GKPI 02-311, order of the Ministry of Health of the Russian Federation dated 01/29/2004 No. 29). But how legitimate is it to classify certificates of incapacity for work as BSO?

Sick leave register

a logbook for registering certificates of incapacity for work.

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The magazine is published in a convenient format (A4, book). Part of the table column for registering certificates of incapacity for work

is located on the left side of the spread, part of it is on the right. The cover is thick and durable (thick glossy cardboard 300 g + PVC cover), high-quality white paper sheets 80 g. The lines are clear. More than 1000 lines for entries. The width of the columns is convenient.

Magazine form. The title page of the sick leave register looks like this:

Pages 2 and 3 of the register of registration of certificates of incapacity for work (spread):

Magazine form

There is no legally approved form for registering certificates of incapacity for work. Employers independently determine which columns to include in the journal. Different employers have different compositions. Some people enter into the journal as much information as possible about the certificate of incapacity for work, others do not like to clutter the journal with unnecessary information and enter only the information necessary for timesheets and calculation of pay to the employee.

This magazine contains all the main traditional columns in personnel practice, namely:

• No.,
• the date the employee submitted the certificate of incapacity for work to the employer,
• surname, name, patronymic of the employee,
• position (profession, specialty) of the employee, type of work,
• structural subdivision,
• number and date of issue of the certificate of incapacity for work by the medical organization,
• name of the medical organization that issued the certificate of incapacity for work,
• period of release from work (from what date to what date),
• number of days of incapacity,
• There are also two additional empty columns in the journal that can be filled in by users if necessary at their own discretion.

What other columns can be made in the register of registration of certificates of incapacity for work? Some indicate the employee’s personnel number, some indicate the type of disability, some indicate where the certificate of incapacity was sent to. As a rule, sick leave certificates for employees are transferred to the accounting department, so many HR specialists prefer to enter the column: “Signature of the accounting department employee in receiving the certificate, date of receipt.” In the same column, some provide for the indication of the surname and initials of the accounting employee. You can often find a “Note” column. Decide which columns, in addition to the traditional ones proposed, you still need in the journal and fill in the two remaining empty columns at your own discretion, in accordance with the requirements of your employer.

Creating extra columns will only result in wasted time filling them out. Complete the sick leave register with only those columns that you really need.

The accounting journal is stitched, sealed and certified by the head of the organization.

On the left side of the magazine spread:

On the right side of the magazine spread:

On the back inner cover of the magazine there is a reminder on how to fill it out and a sample for filling it out.

Is sick leave a strict reporting form?

The term “strict reporting document” can be understood as:

1. A document issued by one subject of legal relations to another “on account”, when the loss of the transferred document is unacceptable and may be accompanied by sanctions. In this case, sick leave is transferred to medical institutions as documents of strict accountability (paragraphs 6, 16 of the Instructions under Order No. 29).

2. A document used in monetary settlements (usually between legal entities and individuals) as an analogue of a cash register check.

The procedure for recording settlement documents is regulated by a large number of industry-wide regulations. The main one is the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ.

In turn, the procedure for using sick leave as a strict reporting document has not yet been regulated at the level of industry-wide standards. However, Order No. 29 regulates in detail the recording of sick leave certificates by medical institutions.

Thus, a certificate of incapacity for work in the context of strict reporting documents used by the employer company can only be considered at the level of local regulations of the business entity.

You can learn more about the use, in turn, of settlement BSOs in the article “What applies to strict reporting forms (requirements)?” .

Sample of filling out a sick leave log

Record keeping separates the terms “book” and “magazine”. The journal is a book format of an accounting and registration document, which is formed for a certain time and is considered completed upon its expiration. Whereas a book has a landscape format and is an accounting document that is maintained on an ongoing basis.

Keeping this journal provides the employer with the following benefits:

• Possession of information about the ability to work of any of the enterprise’s employees;
• Ability to track the length of time employees are on sick leave;
• Correct calculation of disability benefits depending on its duration;
• Analysis of the level of morbidity at work to assess the situation;
• Resolution of controversial situations, for example, in case of loss of certificates of incapacity for work.

In most organizations, a HR specialist is responsible for the correct execution and safety of this document. Also, this responsibility may be assigned to another employee appointed by order of the head of the organization. For example, in those organizations where there is no human resources department, the resolution of personnel issues is usually entrusted to the accountant; accordingly, the accountant will need to keep the journal.

Since this accounting journal is an internal document, it cannot be transferred to other employees without the approval of the organization’s administration, and familiarization with it can only occur in the presence of an authorized person who is responsible for its maintenance and storage.

This log should be regularly submitted for inspection by the enterprise administration, as well as for the purpose of generating reports and assessing the work of the HR department.

In the event of damage or loss of a document, the management of the enterprise must contact the internal affairs bodies and form a commission to investigate the incident, as well as to compile an inventory of all lost documentation. The composition of the commission is appointed by order.

The duration of storage of a particular reporting documentation in an organization is determined by the “List of Standard Documents”, which indicates the storage period of a particular document.

As a rule, documentation of the registration form must be kept for 3 years. However, the duration of storage of each document can be determined individually by the head of the organization. The beginning of the period is considered to be January 1 of the year following the year in which the document expires.

This registration document is included in the list of the most popular documentation in personnel records management.

The journaling process does not require significant labor and time. At the same time, the document allows the organization’s management to monitor the correctness and legality of the calculation and accrual of disability benefits, as well as to competently organize the work of the enterprise as a whole, taking into account the timely adoption of preventive measures in the event of employee illnesses.

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A temporary disability certificate is a strict reporting form. It is produced in a strictly defined form, has an inventory number, and degrees of protection.

In medical institutions and the Social Insurance Fund, the process of recording and storing sheets is regulated in detail by law. Organizations that are policyholders (enterprises) also keep such records by filling out a registration log.

note

List of standard archival documents generated in the process of the organization’s activities, approved. Order No. 558 of the Ministry of Culture of Russia dated August 25, 2010 indicates that sick leave certificates must be stored for 5 years.

This decision is justified by the fact that the Social Insurance Fund is the body with which an economic entity interacts directly when assigning and paying benefits for temporary disability.

The Order of the Ministry of Culture and the Order of the FSS have equal legal force, but it is the FSS that works with document flow. This means that papers directly related to the calculation of temporary disability benefits must be kept for 6 years.

A journal of their registration will help systematize the process of recording and storing sick leave.

An accounting journal can also be called a book. This is not important.

The log book must meet the following requirements:

• The title page indicates the full name of the enterprise, the name of the document (“Sick leave register”), as well as the period. The period is a calendar year.
• The pages of the magazine are numbered and bound;
• On the last page the number of pages is indicated, the date of numbering and firmware is indicated, signed and sealed (if any) by the manager.
• The log must indicate the person responsible for its maintenance.

The law does not require keeping a register of sick leave certificates, but it is recommended to do so for the following purposes:

1. Accounting for the limit of paid days for each employee:
2. Tracking the deadline for submitting a certificate of incapacity for work by an employee to the enterprise.
3. To quickly search for forms when submitted to the FSS authorities for reconciliations and checks.
4. To identify the person at fault in the event of loss or other loss and compensation for material damage.

Each log sheet must contain the following elements:

• Page number;
• Last name, first name, patronymic of the insured person;
• Number and series of certificate of incapacity for work;
• Grounds for issuing sick leave (illness, injury, pregnancy)
• Date of onset and end date of the disease, inclusive;
• Duration of disability in days;
• Amount of accrued benefits;
• It is recommended to add columns for the limit of paid days at the beginning and end of the illness.

There are general rules for filling out forms that have legal force:

1. All notes must be made with a black gel or fountain pen.
2. The data is entered in legible handwriting; errors and blots are not allowed. In case of an erroneous entry, it should be carefully crossed out, a correction made and signed “Corrected Believe” signed by the responsible person filling out the document.
3. The use of corrective means (stroke, special eraser) is unacceptable.

Violation of the general rules for maintaining, recording and registering documents may lead to their loss of legal force. They cannot be used in court or other law enforcement agencies as evidence in case of dispute.

After the employee transfers the sick leave to the employer, the organization or individual entrepreneur has an obligation to store it. In order to properly organize storage, it is necessary to keep records of personnel and other documents.

In this case, the employer uses a form such as a sick leave log, a sample of which can be found at the end of the article.

The document is not mandatory for the employer.

However, the feasibility of conducting is confirmed by the following practical tasks performed by it:

• it helps to track the achievement of the limit of paid days of incapacity in cases specified by law;
• it is very easy to track the employee’s compliance with the deadline for submitting this document (within six months from the date of its closure);
• when registering a document, it will be easier to find it in the archive when requesting a certificate of incapacity for work by the Social Insurance Fund;
• when using such a document, a personnel service employee will be able to calculate how many days the annual paid leave needs to be extended for an employee who falls ill during the rest period.

Thus, with proper organization of accounting and storage, personnel records management is greatly simplified.

Form and form

Using a sick leave register is a useful and convenient register for accountants and human resources departments. This is especially true for large companies with a huge number of employees.

All sick leave certificates are initially registered at the clinic, then the employee submits it to the organization, where the HR department or accountant enters all the data into the sick leave record book.

The journal for registering the issuance of sick leave is a systematic document that records all the information about the employee’s sick leave in the organization where the employee works.

It is a good helper in the following situations:

• drawing up a document on working time recording;
• employee payroll;
• summation of paid days due to incapacity for work;
• monitoring the timing of employee provision of sick leave;
• check from the Social Insurance Fund, search for certificates of incapacity for work;
• calculation of vacation pay;
• analysis at the enterprise, morbidity level, assessment of the current situation;
• resolving controversial cases resulting from loss of sick leave.

The manager conducts an analysis of morbidity at the enterprise, determines preventive measures to improve labor safety.

In case of violation of the hospital regime or the provision of sick leave with a delay, the director may strengthen disciplinary liability with strict measures.

The law does not provide for keeping a log of sick leave for legal entities and individual entrepreneurs. Each enterprise manager decides this independently, setting it out in internal local regulations.

But for convenience and for the order of document flow, the ballot journal is a necessary register in the company.

Instructions for preparing and maintaining a sick leave log must be enshrined in the internal regulations of the organization.

In the journal, the sheets are stitched, numbered, and the seal and signature of the director of the enterprise are affixed at the end of the journal.

Structure and form

It is not difficult to develop this register yourself. The form of the journal is approved by the instructions for personnel records management or by order of management.

The structure of the magazine consists of three parts:

• A title page where the following information is entered: title of the document, name of the organization, journal maintenance period (beginning and end), storage period, signature of the responsible person.
• The main part is information about the sick leave.
• The final part: counting the sheets of the journal and the signature of the head of the enterprise.

The person in charge numbers and stitches the magazine. The last page is sealed with a sheet indicating the number of pages. The director and the person in charge sign and affix the seal of the organization.

Where can I register sick leave?

You can use the sick leave log on our portal. This document contains all the information blocks that we discussed above. You can download the sick leave logbook from the link below.

The magazine can be printed - with the required number of spreads and with a table showing information about certificates of incapacity for work, stitched and numbered. The procedure for using the journal can be prescribed in the accounting policy of the enterprise.

You can learn more about the specifics of applying accounting policies in an organization in the article “Ready-made accounting policies - a sample for an organization .

Procedure for filling out the registration log

Despite the absence of requirements for maintaining a journal and instructions for filling it out, when registering and entering accounts, it is necessary to adhere to the general rules for maintaining registration books. An enterprise can develop a form on its own and use magazines offered by human resources. The journal must have a title page, page numbering, and contain information about the person in charge and the period of maintenance.

The title page contains general information about the journal:

Journal maintenance can be carried out both on paper and electronically. Data recording allows you to reduce the time for preparing information for the Social Insurance Fund when conducting a desk audit.

When using an electronic form, the document can be printed at any time and used to create a register of certificates of incapacity for work issued in a given period with presentation to the Social Insurance Fund. Systematization of data allows you to eliminate errors in accounting.

Results

Sick leave certificates provided by employees to the employer must be kept in the organization for at least 5 years (according to one point of view, at least 6 years). In order to track their movement, the company may use a sick leave register. This journal, which may reflect other information about the relevant sheets and periods of incapacity for work of employees, can also be used to optimize the work of the company’s personnel service.

You can learn more about the various nuances of using sick leave in an organization in this section of our website.

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Instructions for filling out the log book

Filling out the magazine begins after the title page is completed. Features of data entry:

• Filling out the journal on paper is done with dark ink.
• All records must be legible; if errors are made, corrected information must be changed in the prescribed manner.
• Data is recorded on a separate line in chronological order.
• Data in the registration log is entered from sick leave sheets. It is not allowed to change the numbering of the forms or enter additional data other than the part filled out by the employer.

The main distinguishing feature of the LN document is its unique number. The new forms do not contain a series. The number of the certificate of incapacity for work is 12 digits, located in the right corner under the barcode.