All about payments for additional days off to care for disabled children

Documenting

Decree of the Government of Russia dated October 13, 2014 No. 1048 established the procedure for providing additional paid days off to one of the parents (guardian, trustee) to care for disabled children.
It is provided that:

• the provision of additional vacation days is formalized by order (instruction) of the employer;
• the parent independently (in agreement with the employer) can determine the frequency of filing the application (monthly, once a quarter, once a year, as needed, etc.) as necessary;
• To provide days off, supporting documents are required;
• specifics have been established for the submission of individual documents in cases where one of the parents is unemployed, is engaged in business or private practice, and there are also circumstances confirming that the second parent cannot care for a disabled child;
• if one of the parents (guardian, trustee) partially uses additional paid days off in a calendar month, the other can use the remaining days in the same period;
• additional paid days off should not overlap with the days of the next annual paid leave, leave without pay, leave to care for a child until he reaches the age of three years.

The presence of more than one disabled child in a family does not entail an increase in the number of additional paid days off provided. There is also no provision for transferring additional paid days off unused during the month to another month. When recording working hours in aggregate, additional paid days off are provided based on the total number of working hours per day, increased by four times. Each additional paid day off is paid in the amount of the average earnings of the parent (guardian, trustee).

Summarized working time recording

When determining the average earnings of an employee for whom a summarized recording of working time is established, the average hourly earnings are used. It is calculated by dividing the amount of wages accrued for the pay period by the number of hours actually worked during this period. In this case, the average daily earnings are determined by multiplying the average hourly earnings by the number of working hours to be paid. Wages received for part-time work are not taken into account in this case.

It should be borne in mind that Article 262 of the Labor Code of the Russian Federation establishes the number of days off provided for caring for a disabled child during the month, based on the working hours established for the employee. Thus, if an institution uses summarized recording of working hours and the working day is seven hours, then the time provided for caring for a disabled child and paid from the funds of the Federal Social Insurance Fund of Russia cannot exceed 28 working hours (7 hours × 4 days. ) per month. With an eight-hour working day, no more than 32 hours per month are payable.

When accounting for working hours in aggregate, the provision of additional days off should not exceed the average daily earnings calculated on the basis of the normal working hours established by the labor legislation of the Russian Federation.

Example

The working day of a medical worker in an institution with a disabled child is six hours. In this case, the employee’s additional days off for caring for him are subject to payment in an amount of no more than 24 hours (6 hours × 4 days).

Employee's application for additional days off

The application form for additional days off was approved by Order No. 1055n of the Ministry of Labor and Social Protection of Russia dated December 19, 2014. The frequency of filing an application (monthly, once a quarter, once a year, upon request, etc.) is determined by the parent (guardian, trustee) in agreement with the employer, depending on the need to use additional paid days off.

Read in the taker

View the completed application form in the taker.

Right to additional days off for parents

Attention. Parents who work and raise children with disabilities are legally entitled to additional days off.

The concept of “additional paid leave for parents of children with disabilities” is not enshrined in legislation. This usually means paid additional days off.

You can get additional days:

• one working parent;
• both working parents, dividing the number of days between themselves;
• guardian or trustee of a disabled child.

This right is enshrined in Art. 262 of the Labor Code of the Russian Federation and in clauses 2, 4, 6 of the RF PP No. 1048 of 10/13/2014. Persons who provide themselves with work (individual and private entrepreneurs, private lawyers and attorneys, etc.) do not have the right to paid additional leave for a disabled minor.

The employer is obliged to provide him with the required days off upon written request. Additional leave can be taken out on a monthly basis. If a citizen does not use this right within a month, then the additional days “burn out”, since they are not accumulated and are not transferred to the next month. It is impossible to receive monetary compensation for unused additional days off to care for a disabled child. In other words, if additional days are not issued, then they disappear .

Important. The manager does not have the right to refuse this additional rest to his employee, even if it is not financially beneficial for him.

Thus, a citizen who goes on such leave against the wishes of the manager does not violate the law, since he has the right to choose any period for such days off.

There are situations in which it is impossible to arrange days off to care for a child with a disability. Providing leave is not allowed:

1. during the next paid vacation for the calendar year;
2. during vacation without pay;
3. during leave granted to care for a child under 3 years of age.

For parents whose family has two or more minor children with disabilities, the duration of additional days off is not increased.

The employee also has the right to additional unpaid leave to care for a disabled minor (child under 18 years of age) under Art. 263 Labor Code of the Russian Federation.

But only if the corresponding clause is provided for in the collective agreement, and the employee can take such leave at any time .

Manager's order

Based on the employee’s application, the employer issues an order (in any form) to provide additional days off. It should indicate:

• FULL NAME. and the position of the employee;
• dates for providing days off;
• reasons for providing additional days off;
• payment information.

In addition, the document should include a line indicating that the employee is familiar with the order.

Read in the taker

A manager’s order to provide an employee with additional days off may look like what is shown in the berator

Leave to care for a disabled child: rules and features of provision

The birth of a child with a disability changes the life of the family forever. Due to illness or poor health of the child, parents often have to take leave to care for a disabled child. The law provides benefits for working mothers and fathers, which makes the situation a little easier.

Leave for parents to care for a disabled child

Disabled children need special care. Their parents have the right to benefits that allow them to free up time to visit doctors and carry out necessary procedures related to the child’s health. However, there is no such thing as “parental leave for a disabled child.” Most often this expression means:

• vacation at your own expense;
• additional paid days to care for a disabled child;
• leave with pay at a convenient time.

Paid vacation is provided to all citizens of the Russian Federation who are officially employed. For each year, the company must provide its employee with at least 28 days of rest.

But the parent of a special child has the opportunity to choose a convenient time to go out. This right is regulated by Article 262.1 of the Labor Code. In this case, either the mother or the father has the right to take advantage of this benefit. An exception is not made even if both parents are employed.

In 2020, a legal representative is entitled to 4 days of care for a disabled child or 32 hours with a standard 8-hour working day.

At the same time, the employee’s salary remains at the same level, since these rest days are paid for from budget funds.

Documentary support of registration

In order to apply for paid leave at a convenient time, you need to write an application addressed to the employer, as well as document the right to this benefit. The child's birth certificate and a certificate of disability are usually attached as proof.

If we are talking about additional days off, then the employer will not offer them independently. Even if the benefit is provided by law, the employee himself must take the initiative. The following documents are required for registration:

• application for additional days to care for a disabled child;
• certificate of disability;
• documents confirming relationship or right of guardianship;
• certificate of the child’s place of residence (it does not have to coincide with the parent’s registered address).

If the second spouse in the family also works, it is important to agree with him or her on the distribution of days off. According to the Labor Code, mother and father have the right to divide them equally.

In any case, each time when applying for additional paid days to care for a disabled child, the citizen must also bring a certificate stating that the second guardian did not take advantage of the benefit.

Otherwise, he will be forced to pay for these days at his own expense.

Procedure for provision

There is a specific procedure for granting additional leave.

1. The employee is not required to agree with the employer on the specific day on which he wants to take a day off. The company has no right to deny such a right.
2. Additional days off are provided after application and submission of all necessary documents.
3. Unused days of rest to care for a disabled child cannot be carried over to the next month.
4. Their number does not increase if there is more than one disabled child in the family.
5. The guardian must promptly notify the employer that the child's disability has not been extended if such an incident occurs.
6. During vacation, additional days off are not provided.
7. Holidays are paid based on average income per working day. Income means not only salary, but also bonuses and allowances for the last 12 months. Based on the information received, the daily rate is calculated.
8. Payments are provided by the employer, but not from his own pocket: the funds come from the Social Insurance Fund using government subsidies.

Unpaid leave

According to Article 263 of the Labor Code of the Russian Federation, an employee who has a disabled child may be granted additional unpaid leave. This right makes it possible to extend your vacation and spend more time with your child.

Payment calculation procedure

Additional leave is provided without pay. That is, it is paid at the expense of the employee.

List of documents

In order to apply for additional days of rest, you need to write an application in any form. Documents confirming the right to this benefit are attached to it.

Other benefits

In addition to underpaid leave and additional days off, parents of disabled children at work in 2020 are entitled to other benefits:

• the employer does not have the right to demand that an employee go on a night shift or go on a business trip without his consent;
• a company cannot refuse to employ a person on the grounds that he is the parent of a disabled child;
• the mother or father may request a transfer to part-time work on their own initiative.

Working and raising a disabled child at the same time is not easy. Children diagnosed with a serious illness need the support and care of their parents. Therefore, their legal representatives are given concessions in labor legislation, which allow them to spend more time with the child.

Source: https://opekarf.ru/invalidam/deti-invalidy/otpusk-po-uhodu-za-rebenkom

Required documents

The parent must attach to the application:

• a certificate confirming the fact of disability (form approved by order of the Ministry of Health and Social Development of Russia dated November 24, 2010 No. 1031n);
• documents confirming the place of residence (stay or actual residence) of a disabled child;
• birth (adoption) certificate of a child or a document confirming the establishment of guardianship or trusteeship of a disabled child;
• a certificate from the other parent’s place of work stating that at the time of application, additional days off in the same calendar month were not used or were partially used.

A certificate confirming the fact that a child’s disability has been established is submitted in accordance with the deadlines for determining disability (once a year, once every 2 years, once every 5 years, once).

Documents confirming the place of residence and a child’s birth (adoption) certificate or a document confirming the establishment of guardianship or guardianship over a disabled child or employee are submitted once.

A certificate from the place of work of the other parent (guardian, trustee) must be submitted each time you submit an application.

If the other parent is not in an employment relationship, instead of a certificate, the employer needs to submit documents confirming this fact. Similarly, in the case when the second parent is an individual entrepreneur, lawyer, notary engaged in private practice, etc., documents confirming this must be attached to the application.

note

The employee is responsible for the accuracy of the information submitted by the parent (guardian, trustee), on the basis of which the employer provides additional paid days off.

Who is entitled to

Additional paid leave necessary to care for a child with limited health is entitled to either parent (each can use a portion).

A family raising a disabled child can apply for 4 days of additional days off every month , and they can be provided either to one of the parents in full or divided equally between them.

Accordingly, each application for leave must be accompanied by a certificate from the other parent’s place of official employment. Presentation of this document is not required only in the case of raising a child independently.

To do this, the employer must once be familiar with the papers confirming death, unknown absence, being in prison, etc. second parent.

Features of provision

If one of the working parents uses less than four additional paid days off in a calendar month, the other working parent in the same calendar month has the right to use the remaining days.

EXAMPLE In the Ivanov family, two children are disabled. Ivanova, their mother, was given three additional paid days off on May 6, 7 and 8 to care for them. Since the beginning of the year, the father of the children has taken advantage of the opportunity to use additional days off to care for disabled children. Despite the fact that two children in the family are disabled, the total number of additional paid days off per month that their parents can claim is still the same - four (that is, it does not increase). Since the mother of disabled children used three additional paid days in May, the father has the right to write an application for the provision of one remaining additional day off. To the application, he only needs to attach a certificate from his wife’s place of work confirming that she used three additional days off this month, since they submitted the remaining necessary documents to the employer earlier.

In case of temporary disability of a parent who during this period was granted additional paid days off to care for a disabled child, the employee retains the right to unused days. The employer needs to provide them again in the same calendar month, provided:

• the end of the employee’s period of temporary incapacity for work in the specified calendar month;
• presenting them with a certificate of incapacity for work.

note

If an employee, who is entitled to four additional paid days off, for some reason does not take advantage of the right granted to him during a calendar month, he cannot transfer them to another calendar month.

EXAMPLE The mother of a disabled child was given four additional paid days off from May 19 to May 22 to care for him. On the second day of care (May 20) she fell ill. At the end of the month, the employer was presented with a certificate of incapacity for work from May 20 to May 27; according to the sick leave, the employee must begin work on the 28th. Of the four additional days off provided for caring for a disabled child, the employee used only one (May 19), the remaining three she herself was sick. She can use these remaining days until the end of the month. Since this period accounts for only two working days (May 28 and 29), this is the number of days that will be provided by the employer. Regulatory legal acts do not give the parent the opportunity to transfer the remaining unused one day to June.

Based on the employee’s application, certificate of incapacity for work and a certificate of non-use of additional days off to care for a disabled child by the second parent, the employer issues an order to postpone two additional paid days off to care for a disabled child to May 28 and 29.

Under certain circumstances, a parent cannot exercise the right to four additional paid days off per month. This opportunity is not provided to a working parent during the periods:

• next annual paid leave;
• leaves without pay;
• parental leave until the child reaches the age of 3 years.

During these periods, the four additional paid days off in question can be used by the other working parent.

In addition, current legislation does not contain any restrictions related to the provision of four additional days off in a month that the parent has not fully worked. For example, this could be either the first month of work, if the parent was not hired from the beginning, or the month of dismissal.

note

The employer must provide four additional days off both in the month in which the child is diagnosed with a disability and in the month in which the child loses this status (until the moment of such loss).

Part-time mode

Similar to the above procedure, each additional day off is paid when working part-time.

Example

An employee who has a disabled child works in an institution at 0.25 times the rate. At the same time, the length of the working day in an institution with a five-day working week is eight hours.

Therefore, taking into account his work schedule, he must be provided and paid for additional days off to care for a disabled child for no more than eight hours per month (2 hours × 4 days).

In conclusion, we note that the Russian Ministry of Labor is currently considering a draft of a new Procedure for providing additional days off to care for a disabled child.

Taxation of personal income tax

Officials have repeatedly expressed that payments made in the form of additional paid four days off per month to one of the working parents (guardian, trustee) to care for disabled children should be subject to personal income tax (letters of the Ministry of Finance of Russia dated July 1, 2011 No. 03-04 -08/8-101, dated December 12, 2007 No. 03-04-05-01/407; letter of the Federal Tax Service of Russia dated July 31, 2006 No. 04-1-02/ [email protected] ).

However, the Federal Tax Service of Russia in a letter dated August 9, 2011 No. AS-4-3/ [email protected] indicated that payment for additional days off provided for caring for disabled children is exempt from personal income tax as a payment transferred in accordance with the law (p. 1 Article 217 of the Tax Code of the Russian Federation). A similar opinion was expressed by the Presidium of the Supreme Arbitration Court of the Russian Federation in a resolution dated June 8, 2010. No. 1798/10.

Thus, payment for additional days off to care for disabled children is not subject to personal income tax.

Payment calculation procedure

The additional period of rest due to an employee raising a child with limited health is paid in accordance with the average earnings .

The amount of average daily earnings is determined by dividing the accrued income by the number of days during which the citizen performed his official duties.

Accordingly, to calculate payment for 4 additional days off, the following formula :

B = (W / D) * 4,

Where:

• B – additional days off in monetary terms;
• Z – the employee’s total earnings during the previous 12 months;
• D – actual days worked.

A working parent has the right to take advantage of additional days off in accordance with Art. 262 Labor Code of the Russian Federation.

The joint clarifications of the Ministry of Labor of the Russian Federation and the Social Insurance Fund state that if a family is raising more than 1 disabled child , then additional paid monthly days off cannot be increased.

Since 2010, interbudgetary transfers from the federal budget have been used to finance the payment of such leave.

The calculation of average daily earnings is carried out in accordance with the Regulations, the approval of which is the responsibility of Government Decree No. 922, dated the end of 2007. Every payment that is a participant in the remuneration system is subject to accounting, regardless of the source of financing. The billing period does not include temporary disability and additional paid days off.

Some institutions stipulate in collective agreements the right of a parent raising a disabled child to take additional annual leave without maintaining average earnings, the total duration of which cannot exceed 14 days. The basis for granting this period is a written application from the employee. Additional unpaid rest time can be combined with annual paid leave, and can also be used at any other convenient time in whole or in part. It is not possible to transfer the above-described time to the next year.

Certificate from the other parent’s place of work: features

If the second parent is in an employment relationship, everything is simple. He takes from his employer something like this:

If the mother and father are not in contact, one of them avoids raising the child, then it will no longer be possible to demand a certificate of employment from the applicant himself. Although the personnel officer himself can try to make a request to the company, and perhaps receive an official response. But, to be honest, it’s better not to count on it. That is, there must be other documents. But, according to officials, the employer has the right to demand confirmation of the fact of evasion of education. One of the possible options in this case is a certificate of arrears in the payment of alimony from the bailiff service, according to the FSS. Fund specialists do not say what other documents could be brought in such a situation.

But they clarify that if no contact has been established with a person for a long time (more than one year), then in accordance with Article 42 of the Civil Code of the Russian Federation, you can go to court with an application to recognize the citizen as missing. In this case, the corresponding judicial act will become a replacement for a certificate from the other parent’s place of work.

In a situation where one of the parents is not employed, his/her spouse can provide a copy of the work record book to confirm that no one has previously used the benefit. Or you can bring a document from the employment service. If a citizen has not worked anywhere before, does not have a work book, and is not registered, then FSS specialists suggest writing about this application (in free form). Additionally, the employee must add that he is personally responsible for providing knowingly false information.