The law provides for sick leave to care for a sick minor. The employer undertakes to pay for the treatment period, then he reimburses the amount spent through social insurance. Children's sick leave is directly financed by the Social Insurance Fund.
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How many days is children's sick leave paid for at the expense of the Social Insurance Fund in 2020?
The age of the child determines the period of compensated days of forced leave. If the child is under 7 years old, the medical institution issues sick leave for the entire period of therapy and recovery. Within 12 months, the period of absence from work should not exceed 3 months.
The certificate of incapacity for work is issued by the mother, father, or relative caring for the baby. Additionally, there are restrictions on the amount of compensation. The duration of leave to care for children under 7 years of age with diseases included in a single, accepted list is up to 2 months. If a disabled person under 15 years of age is undergoing treatment, then a hospital stay of up to 120 days is provided.
If the child is 7-15 years old, the mother will receive up to 15 days of leave. You cannot take a child's sick leave for more than one and a half months in a year. If the teenager is over 15 years old, financial aid is provided for a week's absence for a valid reason. You cannot take more than 30 days of forced leave per year.
Expert opinion
Konstantin Viktorovich
Area of scientific interests: civil law, family law, consumer protection, criminal law, inheritance law
If parents are caring for a child with HIV, mandatory payments and some compensation will be credited to the account during the period of inpatient treatment. In case of complications after the vaccine or cancer, a subsidy is awarded for the entire period of rehabilitation. The age of the child, which determines the period of absence of the parent, is recorded by the date of onset of the disease - the day of filling out and submitting the sick leave certificate. Days in excess of the annual norm are not paid, regardless of the child’s illness.
Until what age do you get sick leave with a child?
Many people are concerned about the age at which the child’s mother is given sick leave. This question is doubly relevant since the age of the children plays an important role in the payment of benefits. The number of days of incapacity for work for which the doctor will issue sick leave depends on how old the child is.
Expert opinion
Polyakov Pyotr Borisovich
Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.
At the same time, the procedure for issuing certificates of incapacity for work (approved by Order of the Ministry of Health and Social Development No. 624n dated June 29, 2011
) establishes the dependence of the duration of sick leave on age and determines how many days you can sit on sick leave to care for a child:
- For family members of a child under 7 years of
, a certificate of incapacity for work is issued for the entire period of treatment, but not more than 60 days a year.
The total annual period is extended to 90 days if the disease is included in a special List approved by Order of the Ministry of Health and Social Development No. 84n dated February 20, 2008
. - For parents of school-age children ( from 7 to 15 years old
), sick leave is issued for 15 days, but not more than 45 days per year. A medical commission can extend the treatment period. - For relatives of children over 15 years of age,
a care sheet can be issued for 3 days during therapy at home. By decision of the medical commission, it is possible to increase the period to 7 days. If treatment is carried out in a hospital, sick leave for child care is not provided to the father, mother or other relative.
Duration of benefit payment increased for relatives of seriously ill people
children.
HIV, the consequences of vaccination, cancer - the grounds for paying sick leave for the entire period of stay of minor children ( under 18 years old
) and parents in the hospital.
Disabled children can be treated and receive disability benefits for 120 days a year. In this case, the duration of therapy for one disease is not limited. Sick leave to care for a disabled child
under these conditions can be discharged until the age of 18.
If certain factors are present, a mother can be issued a certificate of incapacity to care for her child at any age, even after the children reach adulthood. Only it will be calculated as sick leave for the care of an adult family member.
If the sick leave period is exceeded, some doctors do not issue a certificate of incapacity for work, but issue a certificate of care
for the child.
However, the certificate will not justify the employee’s absence from work. Therefore, doctors are obliged to issue sick leave
even if the deadlines are exceeded.
https://youtu.be/tox5_Bv6SwY
Changes in issuing sick leave in 2020
Changes in the legislation of the Russian Federation affected vacations and any sick leave. In 2020, management must draw up the vacation schedule according to updated rules. An employee of the enterprise's personnel service must provide a schedule for completion first to employees classified as a certain category of citizens, and only then to management.
Vacation at will is granted at any convenient time for:
- persons with their own children;
- foster parents;
- trustees;
- guardians.
Priority in scheduling vacations is given to parents of minors. Every year they have the right to vacation within 31 calendar days.
The changes affected the age of the sick child as a limit indicator. Previously, payment for forced absence was carried out to care for a disabled child up to 15 years old, after innovations up to 18 years old.
Citizens receiving sick leave to care for a baby must: temporarily or permanently reside in the territory of the Russian Federation, have citizenship. The benefit is also given to stateless persons and foreigners.
For accountants of any organization, there is an increased burden when calculating sick leave in 2020. Restrictions on days of pay throughout the year remain, but an employee has the right to go on sick leave to care for a child under 7 years old at any time.
Only 2 months of illness are subject to payment. In some cases, an additional payment is provided for 90 days of therapy.
Receiving compensation from your employer
In order to receive compensation at the place of work for sick leave taken to care for a child, the employee must provide a document to the employer. Payment will be made on the day the salary is credited. If the employer refuses to make payments or delays the transfer of funds for labor costs, the employee has the right to send a complaint to the authorized bodies - the labor inspectorate and the prosecutor's office, whose employees will conduct an inspection and take the necessary measures. An employee has the right to legally demand payment under the BC by drawing up and filing a claim.
https://youtu.be/hh1TkN7o2fk
When contacting government agencies, the employee will need to document the violation of payment terms for BL and the very fact of the existence of an employment relationship between the parties. To do this, you will need to attach:
- A copy of the BL;
- A copy of the employment contract;
- Pay slip;
- A copy of the bank account statement to which the employer transfers funds to the employee;
- Other documents - depending on the circumstances.
Who pays: Social Insurance Fund or employer
The entire period of sick leave for parents must be paid by the Social Insurance Fund: even the first 3 days of illness are financed by the Social Insurance Fund. First, the company issues the amount, then sends the data for reimbursement.
If a company is a participant in a social insurance test project, the modified conditions apply to it.
The management pays the sick leave from their own funds. Value added tax is paid from the benefit.
The Social Insurance Fund reimburses the entire amount of the premium, taking into account personal income tax. Individual regions participating in the test project are building a financial policy so that the payment goes to the employee’s account directly from the fund.
How to pay for sick days to care for a child in 2020
According to the legislation of the Russian Federation, the Social Insurance Fund will pay for calendar days of stay in therapy. The calculation takes into account weekends and weekdays.
When working externally at the time of the child’s illness and during a two-year period, the benefit is paid by two or more organizations. The attending physician issues separate forms for each company.
| Child's age | Diagnosis | Number of paid days per case |
| 7 years | Colds, FLU, etc. | All period |
| 7-15 years | Up to 15 days if an outpatient case occurs | |
| 15-18 years old | 3-7 days by decision of the medical institution commission | |
| up to 18 years old | Disability | The entire period of care |
| Malignant tumors, post-vaccination complications | ||
| HIV |
In order for care to be paid for, you must provide the organization’s management with the original document. Medical institutions issue certificates of incapacity for work electronically for the convenience of parents. If the accounting department is ready to accept the electronic form, there will be no problems. Otherwise, you must ask your doctor to provide you with a manually completed form.
How to arrange care for a sick child
To confirm the fact of caring for a sick child and, accordingly, the legality of missing work, a working citizen is provided with sick leave. The document is issued by the medical institution that treats the patient. A specific list of organizations and health workers who have the right to do this is given in paragraphs. 2, 3 procedures for issuing certificates of incapacity for work, approved. by order of the Ministry of Health and Social Development of the Russian Federation No. 624n.
The standard form and information on filling out a sick leave document are covered in the order of the Ministry of Health and Social Development of the Russian Federation “On approval of the form of a certificate of incapacity for work” dated April 26, 2011 No. 347n. Recommendations for the preparation of this document are presented in letters from the Social Insurance Fund:
- dated 08/05/2011 No. 14-03-11/05-8545;
- dated September 14, 2011 No. 14-03-11/15-8056;
- dated October 28, 2011 No. 14-03-18/15-12956.
IMPORTANT! A hospital document can be issued for any relative of the child who cares for him during illness. In this case, the specialist who presented the certificate of incapacity for work is released from work, since it is impossible to simultaneously receive both a salary and compensation for sick leave. This contradicts the meaning of these payments.
A sick leave can be issued to care for several sick children at the same time and for several relatives:
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- if there are 2 children who are sick, then one sick leave is issued, if there are more than two children, then an additional document is issued;
- if different relatives are caring for several sick children, then each of them is issued with a document of incapacity for work, which they present to work;
- sick leave for caring for one sick person can be divided among several relatives caring for a specific period of time.
Calculation of children's sick leave
Sick leave for caring for a minor is calculated using a single formula. Earnings for the last two years must be divided by 730, then multiplied by the percentage of experience. The resulting amount is multiplied by the number of days the child is sick. Work experience in percentage – 60, 80 and 100.
Income includes:
- Vacation pay.
- Awards.
- Wage.
- Financial assistance is more than 4 thousand rubles.
- Business trips.
Additionally, amounts are taken into account - from which social insurance contributions were paid. Factors taken into account are the duration of the illness, the selected medical center that provided qualified care to the minor.
If outpatient treatment is carried out, the first ten days will be paid taking into account the length of service, and the amount for the remaining days will be deducted from average earnings. Inpatient assistance will bring the employee a payment depending on the length of service.
Additional payment for temporary disability is assigned within 10 days after submitting official papers to the management of the company. Each document is completed without errors or corrections. Then the benefit will be transferred by the Fund on the next day the advance is calculated.
Payment of benefits, calculation of personal income tax and contributions
Temporary disability benefits are paid as follows. The employer pays the benefit for the first three days of illness at his own expense, and subsequently the Social Insurance Fund does not reimburse this amount. The employer first pays the benefit for all subsequent days (starting from the fourth) at his own expense, and then the Social Insurance Fund reimburses this amount. It should be noted that in some regions a pilot project is being implemented, within the framework of which employers pay employees disability benefits only for the first three days of illness, and the rest of the benefit is assigned and paid by Social Insurance Fund units. When paying temporary disability benefits, the accountant must calculate and withhold personal income tax.
The employer first pays maternity and child care benefits from his own funds, and subsequently the Social Insurance Fund reimburses this amount. When paying these benefits, personal income tax is not charged or withheld.
Insurance premiums are not charged either for temporary disability benefits, or for BIR benefits, or for child care benefits up to 1.5 years.
Calculate your salary, contributions and personal income tax for free in the web service
Filling out sick leave for child care
A sick leave sheet differs from a regular sheet in appearance and in the items to be filled out. If a child under 15 years of age falls ill, the cause of disability code is 09. If the child has a disease listed by the Ministry of Health, code 12 must be entered.
A relative enters code 14 if the parent is caring for a disabled child, a minor diagnosed with cancer. Code 15 is entered if sick leave is issued to a father or mother with a child with HIV.
Required fields:
- information about the child;
- type of therapy;
- information about the person caring for the patient;
- dates;
- other information.
The BL must be filled out by one person. If exact dates are not indicated, the child was treated at home. The form for 2020 is approved by the Ministry of Health of the Russian Federation. The form is issued to one of the family members. It is important to complete the certificate correctly. Codes 14-15 are assigned by the attending physician if the parents give their official permission.
Care line
In the form line, the first two cells are responsible for the age of the minor: you must indicate how many years and months the patient is. If the baby is under 1 year old, there is no need to fill out the line. The degree of relationship is indicated on the sick leave certificate. The doctor issues an official disability form to the family member caring for the child in quarantine.
Even the grandmother is paid sick leave so that she can look after her sick grandson. The main thing is that the pensioner is employed and is entitled to a separate payment.
Expert opinion
Konstantin Viktorovich
Area of scientific interests: civil law, family law, consumer protection, criminal law, inheritance law
The line contains a code indicating the person responsible for caring for the child. 38 and 39 mean that the mother and father will look after the minor and follow the doctor’s orders. 40 and 41 - codes are responsible for the guardian and trustee. 42 – code is entered when an acquaintance or relative receives release from work. An enterprise should not require documentation from an employee confirming the degree of relationship. No more than 2 minors with the appropriate diagnosis fit into one BC.
If a second or third child falls ill during the treatment of the first, the sheet is extended until all minors recover. The official paper will need to indicate the start and end dates of therapy, the age and personal data of the children.
Section “To be completed by the employer”
The BL is filled out with a pen with black ink, in capital block letters: you cannot go beyond the boundaries of the cells, you must adhere to the separation of words by intervals. The company seal is not allowed to appear on filled cells.
The section filled out by the enterprise contains the following data:
- Name of the organization.
- Does the person work part-time or is this his main place of employment?
- Registration number.
- SNILS of the employee.
- Work start date.
- Duration of performance of duties in a certain position.
- Average salary.
- Amount of child care payment.
- Information about the manager and chief accountant.
- The total amount to be paid.
The amount of the benefit is stated in the section taking into account personal income tax.
Who is entitled to benefits for caring for a sick child?
The benefit for caring for a sick child is paid not only to the parent, but also to any other family member actually caring for the child. The degree of relationship does not affect the payment procedure (clause 34 of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n).
If necessary, sick leave can be alternately issued to different family members (clause 36 of the Procedure). But in this case, it is issued for each family member separately, and is not extended. This is due to the fact that the insured event is not the illness of the child, but the temporary disability of the insured person caring for him.
The certificate of incapacity for work is extended only when the same person continues to care for the sick child (Letter of the Federal Social Insurance Fund of the Russian Federation dated July 28, 2016 No. 02-09-14/15-04).
So, the employee brought you a certificate of incapacity for caring for a sick child. Don't rush to pay it in full right away. The maximum number of days that can be paid depends on the child’s age, type of illness and treatment conditions (at home or in hospital).
New vacation rules - expert commentary
A bill on medical examination of enterprise employees has come into force. Management undertakes to provide staff with a day off for preventive medical examination.
Pensioners and pre-retirees undergo examination for 2 days. Experts noted that the new days of rest should be equal to vacation pay and paid accordingly. Management must pay for medical examination days from their own pockets.
Expert opinion
Konstantin Viktorovich
Area of scientific interests: civil law, family law, consumer protection, criminal law, inheritance law
Wages for days of examination in a medical institution are calculated as average income, so the staff will not lose their money. Hospitals began issuing certificates of completion of mandatory examinations. Based on the document, the day of absence from work is paid. The completed form must be provided to your accountant.
Experts also noted that since October, management has been required to pay vacation pay within three days. If an employed person suddenly goes on vacation, he must receive payment in a timely manner.
From the moment the application is submitted, the deadline begins to count. If the vacation schedule already contains information about going on vacation, you will not need to write an application.
https://youtu.be/PxNuGFwmBqA
How much is paid for children's sick leave?
The amount of sick pay for child care is determined in Art. 7 clause 3 of Law No. 255-FZ and depends on:
- from the place of treatment;
- duration of the document on incapacity for work;
- worker's insurance period.
Respectively:
- If the child is treated on an outpatient basis, then:
- the first 10 days of sick leave are compensated based on the length of insurance coverage of the caring relative;
- the rest of the term - 50% of the average wage.
- If treatment is carried out in a hospital, then compensation is calculated based on the duration of the insurance period caring for the patient for the entire period of treatment.
The amount of compensation in proportion to length of service is:
- 100% of average earnings if the insurance period is 8 years or longer;
- 80% of the average salary if the experience is from 5 to 8 years;
- 60% of the average amount earned if the experience is less than 5 years.
- 100% of average earnings, regardless of length of service, are compensated to persons falling under the definition of Art. 25 of the Law of the Russian Federation No. 1244-1.
