How is sick leave paid for child care?
Sick leave for a child is paid from the first day at the expense of the Social Insurance Fund.
The number of paid days depends on several factors: the age of the child, the method of treatment - outpatient or inpatient - and the disease. Child under 7 years old, outpatient treatment . The Social Insurance Fund will pay for 60 days during the year. The period increases to 90 days if the child’s illness is listed in the Appendix to the Order of the Ministry of Health and Social Development of the Russian Federation dated February 20, 2008 No. 84n. Within the framework of one insured event, an unlimited number of days will be paid.
Child under 7 years old, hospital . The state will pay for all days spent by the parent and child in the hospital.
Child 7-15 years old, outpatient treatment . For one insured event, they will pay for a maximum of 15 days, within a year - 45.
Child 7-15 years old, inpatient treatment . For each insured event, the Social Insurance Fund will pay sick leave for a maximum of 15 days.
Child over 15 years old . The rule for calculating sick leave applies here as when caring for a sick family member. For outpatient treatment, no more than 7 days will be paid for each case of illness. Within a year, the limit is 30 days.
Disabled child under 18 years of age . For outpatient treatment, a maximum of 120 days will be paid during the year. Within one case of treatment, outpatient or inpatient, the number of days is not limited.
A disabled child under 18 years of age with HIV or an illness associated with a post-vaccination complication . In such a situation, the FSS does not limit the number of paid days.
Important! The child's age is determined at the date of onset of the disease.
The days for payment are calculated by the employer, as stated in the Letter of the Federal Social Insurance Fund of the Russian Federation dated December 19, 2014 No. 17-03-14/06-18772.
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Sick leave on vacation
Sick leave on vacation
A person can get sick at any time, even while on vacation. In this case, sick leave during vacation must be paid in accordance with the general procedure. But there are some features that employers need to know about.
Postponement of sick leave to 2022
According to the rules of the Labor Code of the Russian Federation, sick leave during vacation leads to the fact that the employer must postpone this vacation to another period, taking into account the wishes of the employee (Article 124 of the Labor Code of the Russian Federation).
Extension of sick leave in 2022
It is possible not only to postpone, but also to extend leave due to sick leave. How is sick leave extended? At the end of the vacation, the employee continues to rest for as many days as he was sick during the vacation. In this case, there is no need to recalculate vacation pay for sick leave.
Sick leave during vacation 2022: actions of an accountant
There are two possible scenarios here.
Option 1. If an employee on vacation went on sick leave and informed the employer (orally or in writing) that he wants to extend the vacation, then neither the accountant nor the HR officer needs to do anything. Indeed, in this case, the extension of sick leave occurs automatically (clause 18 of the Rules, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169) and there is no need to issue an order to extend leave, or to recalculate sick leave pay.
Option 2. If an employee on vacation went on sick leave, but returned to work on time (i.e. did not extend his vacation) and provided sick leave, then, by agreement with the employer, the days not taken off are transferred to another time. It turns out that the employee was paid vacation pay in a larger amount than it should have been. Therefore, excess amounts of vacation pay can be offset against other payments due to the employee. In addition, do not forget to make “sickness” corrections on the time sheet if vacation days are already noted on it.
How to calculate sick leave during vacation
Sickness benefits falling during the employee’s annual paid leave are calculated according to general rules.
Is sick leave included in the calculation of vacation pay?
In addition to postponing/extending leave due to an employee’s illness, many accountants are also concerned with the question of whether sick leave benefits paid to the employee are taken into account when calculating vacation pay and vice versa. So, sick leave is not included in the calculation of vacation pay (subclause b, clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922), but when calculating sick leave benefits, paid vacation pay must be taken into account (part 2 of article 14 of the Federal Law dated December 29, 2006 No. 255-FZ, clause 1 of Article 420 of the Tax Code of the Russian Federation).
If an employee took sick leave during vacation to care for a child (family member)
In this case, sick leave benefits for sick days coinciding with vacation are not paid (Clause 1, Part 1, Article 9 of Federal Law No. 255-FZ of December 29, 2006), and leave for days caring for a child/relative is not extended or is postponed (Letter of Rostrud dated 06/01/2012 No. PG/4629-6-1). True, the employer has the right to stipulate in local regulations that caring for a sick child or family member during vacation also gives the right to reschedule/extend it.
Sick leave during vacation without pay
If an employee took a vacation at his own expense and fell ill during the vacation, then sick leave benefits for this period are not paid (clause 1, part 1, article 9 of the Federal Law of December 29, 2006 No. 255-FZ).
If, on the day when the employee was supposed to start working again after a vacation at his own expense, he was still ill, then it is from this day that temporary disability benefits will be accrued.
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How is sick leave calculated for child care?
The amount of the benefit depends on the average daily earnings. It is calculated using the following formula:
Average earnings = Sum of payments for the previous 2 years / 730
In 2022, the calculation requires the amounts of payments in 2022 and 2022. The legislator has provided limits for the base for calculating insurance premiums: in 2022, when calculating average earnings, more than 865,000 rubles cannot be included in the calculation, in 2022 - 815,000 rubles. That is, in 2020 the maximum average daily earnings is:
(RUB 815,000 + RUB 865,000) / 730 days = 2,301 rub. 37 kopecks
The minimum benefit amount has also been established. It depends on the minimum wage on the day of onset of the disease:
RUB 12,130 * 24 months / 730 days = 398 rub. 79 kopecks
When determining benefits, remember to compare the employee's benefit to the minimum and maximum amounts.
Next, we calculate the amount of the benefit using the formula:
Benefit amount = Average earnings * % of length of service * Number of sick days
The percentage of experience can range from 60% to 100%. You can get 100% only if you have at least 8 years of work experience. 80% goes to employees with 5 to 8 years of experience. And 60% is the percentage for employees with less than 5 years of experience.
The number of days of illness is indicated on the sick leave certificate. The employer’s task is to control whether the number of child care days that are subject to payment has been exhausted. If the sick leave indicates more days than the employee has left, accrue only the due portion.
The calculation uses the insurance period - the period of work of the employee when insurance premiums were paid for him by all his employers. You can recognize him by looking at his work record.
Important! When caring for a child under 15 years of age for outpatient treatment after 10 days of illness, all subsequent days are paid at a rate of 50% of the average daily earnings.
Benefits are accrued based on a certificate of incapacity for work within 10 calendar days from the date of its transfer to the employer.
Consequences of sick leave during vacation
If you get sick during your annual paid leave (main or additional), then the leave must be extended or postponed to another date.
At the same time, if you took sick leave in connection with caring for a sick family member, this will not affect the period of leave provided (Part 1 of Article 124 of the Labor Code of the Russian Federation; Clause 46 of the Procedure, approved by Order of the Ministry of Health of Russia dated September 1, 2020 N 925n ; Determination of the Supreme Court of the Russian Federation dated February 28, 2013 N APL13-18).
In case of illness while on vacation followed by dismissal, as well as on other vacations (study leave, leave without pay, etc.), the employer is not obliged to extend or postpone the vacation.
An exception is maternity leave, which can be extended by an additional certificate of incapacity for work in the event of a complicated birth or if a diagnosis of multiple pregnancy is made during childbirth (clauses 28, 55 of the Procedure).
How to fill out a sick leave certificate
The employer fills out only part of the form. Enter the employee’s data, length of service, average earnings, the period for which the benefit is calculated and its amount. The head and accountant of the company put their signatures.
In the line “Reason of disability”, enter the appropriate code:
- 09 - standard code for child care;
- 12 - caring for a seriously ill child under 7 years of age;
- 13 - caring for a disabled child;
- 14 — caring for a disabled child with a complication after vaccination;
- 15 — caring for a child with HIV.
In what case is it allowed?
There is another option that the next year’s vacation has ended, but the child continues to be sick. In this case, a certificate of incapacity for work is issued starting from the next day after the end of the vacation (clause 41 of the Procedure). Sick leave benefits are paid :
- for the first 10 days, the amount of the benefit paid is equal to the sickness benefit of the employee himself (clause 1, clause 1, clause 3, clause 4 of Article 7 of the Law of December 29, 2006 No. 255-FZ);
- from the 11th calendar day and subsequent days, the benefit amount is 50 percent of the average salary, regardless of the employee’s length of service (clause 1, clause 3, article 7 of the Federal Law of December 29, 2006 No. 255-FZ).
The maximum number of days allotted for child care is 15 days . But if necessary, the time can be extended.
Organizations create a vacation schedule, according to which workers receive the right to annual paid leave. In the event that a child falls ill before the start of the vacation and the employee has issued a certificate of incapacity for work, the vacation can be postponed by agreement with the management of the organization.
In this case, the following solution is possible:
- Consider the beginning of the vacation to be the day following the date indicated on the sick leave certificate.
- Agree with the management of the organization on later dates for vacation.
Sick leave for 2 children
The main difficulty when applying for sick leave for 2 children is controlling the paid limits. It must be maintained for each employee’s child separately. If children are sick at the same time, one sick leave certificate is issued, which serves as the basis for calculating benefits.
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Is it possible to extend it under the Labor Code of the Russian Federation?
In the Labor Code of the Russian Federation, Article 124 of the Labor Code of the Russian Federation is devoted to issues of extension and transfer.
It does contain a guarantee of extension in case of issuing sick leave during annual leave, but this rule applies only to those cases when the sick person is the vacationer himself.
Is it possible to exercise this right if the employee was on sick leave to care for a child during his vacation?
If a certificate of incapacity for work is opened in connection with caring for a sick child, then regular annual leave is not extended.
The employee is obliged to go to work on the day specified in advance in the order. No guarantees under Article 124 of the Labor Code of the Russian Federation apply to this case.
This limitation is associated with the appointment of annual basic paid leave. An employee needs it to take a break from work duties.
If at this time the vacationer himself falls ill, then full restoration of strength will not be possible, therefore the Labor Code of the Russian Federation provides the opportunity to fully exercise the right to rest - to extend it or reschedule it.
If a child gets sick, then the logic is different. An employee can simultaneously rest and care for a sick person, so legislators believe that there is no reason to extend the rest.
Often, employees themselves choose the time of annual leave for the purpose of devoting this time to caring for a child and restoring his health in sanatoriums and dispensaries.
It is possible to legally extend annual leave when taking sick leave with a child only in one case, if this point is enshrined in a collective agreement or other local act of the employer.
There are no other ways.
Even if, while on vacation, the doctor issues a sick leave certificate to care for a sick relative, there is no point in submitting it to work. The employer will not extend the vacation, and the sick leave will not pay.
Is it possible if the minor was treated in a hospital?
If a child falls ill while a parent is on vacation and is admitted to hospital for treatment, then there is still no right to an extension.
Moreover, there is no right to payment for sick leave that coincides with the vacation period.
Sick leave to care for a child who is being treated in a hospital can be accepted by the employer and paid only for the period that occurred after the end of the vacation period.
Is sick leave paid or not?
Sick leave opened in connection with child care that coincides with the vacation period is not paid.
Only the certificate of incapacity for work that is opened due to the illness of the vacationer is subject to payment.
If the child’s illness continues after the completion of annual leave, then the period from the date of return to work to the date the leave is closed will be paid according to standard rules. At this time, the employee will be able to legally go on sick leave and receive benefits.
Example:
The annual rest period lasts from July 1 to July 14; on July 15, the employee returns to work.
Sick leave for child care is open from July 10 to July 20.
After the vacation, the employee can immediately go on sick leave for the period from July 15 to July 20. He will receive payment of temporary disability benefits only for the period from July 15 to July 20.
The period from 10 to 14 will not be paid, since this time falls on the annual vacation.
