Sick leave on vacation: how to extend, transfer and pay

Who was sick: the employee or his child

If an employee comes back from vacation with a certificate of incapacity for work, you need to see who was sick: himself or his child. If sick leave was received due to a child’s illness, then such leave does not need to be paid. The benefit may be assigned if the employee himself becomes ill or injured during his annual paid leave (Clause 1, Clause 1, Article 9 of Federal Law No. 255-FZ of December 29, 2006).

What if the child has not recovered by the end of parental leave? Then the employee has the right to stay at home even after the end of the vacation period. Accordingly, he returns to work only after the child has fully recovered and the sick leave for care has been completed. In such a situation, the employer is obliged to accrue benefits, but only for those days that fell after the vacation.

Cheat sheet on the article from the editors of BUKH.1S for those who do not have time

1. Temporary disability benefits may be awarded if an employee falls ill or is injured during his annual paid leave.
2. Sick leave for child care received by an employee during his vacation is not paid.
3. Vacation days that coincide with a period of illness can be extended or postponed to another time by agreement with the employer. If his child gets sick during the vacation, then there is no opportunity to extend or reschedule part of the vacation.
4. Days of incapacity for work that fall on non-working holidays cannot be included in the number of days for which vacation must be extended.
5. The sick leave that the employee brought after vacation is subject to payment (if a child was sick, then only for days that did not coincide with the “vacation” period). The benefit is assigned for all calendar days of illness, including weekends and holidays.

However, difficulties may arise here too.

Clause 40 of the Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n states that sick leave for care is not issued while on annual paid leave. At the same time, paragraph 41 of this order states that sick leave for child care is issued (opened) from the day the employee is supposed to go to work.

Often, employees open sick leave to care for a child during their vacation period (when they first contacted the pediatrician about the child’s illness). In essence, there is a violation of the provisions of the above order. Moreover, this may also be due to the employee’s ignorance. The doctor, in turn, being in the dark about the parent’s leave status, issues a sick leave certificate from the moment of the initial application.

And here the employer has a question: is it possible to pay benefits on the basis of such sick leave and reimburse it from social insurance? We believe that it is possible, but sick leave should be accrued only for those days of care that fell during the period after the vacation. The Social Insurance Fund, of course, can refuse compensation, arguing that the sick leave was issued with violations. Therefore, it is worth warning your employee-parents so that in such cases they open a sick leave certificate only after the end of their vacation.

If an employee was on vacation and fell ill: registration of sick leave according to the Labor Code of the Russian Federation

In accordance with the provisions of Art.
124 of the Labor Code of the Russian Federation, if an employee falls ill during vacation (classified as annual and paid), the employer is obliged to extend the employee’s vacation for the period of sick leave or postpone the vacation to another period (the specific option is determined through negotiations between the employee and the employer). Is sick leave extended with a child? If it is not the employee himself who is ill, but a member of his family who requires care during the period of illness, then this fact does not oblige the employer to extend the employee’s leave (Definition of the RF Armed Forces dated February 28, 2013 No. APL13-18).

Is sick leave extended if the leave is educational? If the vacation is classified not as annual paid (main or additional), but as any other, even educational with preservation of wages, then the illness of an employee on such vacation is not a legal basis for the employer to have an obligation to extend or postpone the vacation. However, at the end of such leave, if the employee continues to be ill, he is paid disability benefits in the prescribed manner.

If an employee is on maternity leave and has a complicated birth, then the leave is extended according to the corresponding certificate of incapacity (clause 48 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n).

And if your employee fell ill the day before the vacation, but did not notify you properly, do they have the right to extend the vacation? The answer to this question was explained by ConsultantPlus experts. Get trial access to the system and study the authoritative opinion of experts for free.

You can learn about the nuances of accrual of sick leave in the article “How is sick leave paid during vacation?”

Extension of leave due to sick leave

Labor law provisions allow extending or postponing vacation days that coincide with a period of illness (Article 124 of the Labor Code of the Russian Federation). This only applies to cases where the employee himself was sick or injured. If his child gets sick during the vacation, then there is no opportunity to extend or reschedule part of the vacation. The only exception is if the possibility of extension is provided for by the internal regulations of the company (Article 124 of the Labor Code of the Russian Federation, letter of Rostrud dated 06/01/2012 No. PG/4629-6-1).

In the program “1C:ZUP 8” edition 3, how can I extend a vacation interrupted due to illness to an employee?

But there is one “but” here. Obviously, the fact of the child’s illness, as well as the period of his illness, must be confirmed by a document (so that the employer knows for what period to extend the leave). This document is a sick leave certificate for care. But we just wrote that it is better not to open it during the holidays. Otherwise, the company may have problems with compensation for sick leave.

A completely reasonable question arises: what to do in this case?

You can, for example, ask the doctor to write out a certificate that records the time of illness. It is unlikely that he will refuse this, since pediatricians usually have ready-made forms for certificates for kindergartens.

So, the employee who fell ill during the vacation period chose the option of extending the vacation. Is he required to apply for an extension in this case?

No, not required. The vacation is extended automatically (clause 18 of the Rules, approved by Decree of the People's Commissariat of the USSR dated April 30, 1930 No. 169). Therefore, the employee, without going to work on the appointed day, can continue to rest. But he must inform the employer that he was sick on vacation and wants to extend it. This can be done, for example, by telephone.

In this case, an order to extend vacation is also not required, although in practice some companies prefer to draw up one. This will not be considered a violation.

How to extend vacation if there is sick leave at this time

Since your health has failed during your vacation, it would be useful to understand whether your vacation will last for the duration of your sick leave. In order to ensure that sick days are not irretrievably lost, and that the employee is able to fully rest and not lose money, you need to inform the employer not only about the fact of going to the hospital, but also about your desire to extend or reschedule the prescribed rest days. Depending on the method of compensation agreed between the employer and the employee for days spent on restoring health, the amount of vacation payments due to the worker may also change. Several options for the development of the situation are possible:

To avoid problems and misunderstandings, the employee should still notify his superiors about the fact of illness in a timely manner and do the same with the received document.

Some workers are tormented by doubts about whether to take sick leave during vacation? Undoubtedly, issuing a certificate of incapacity for work is not only worth it, but may be necessary, because your health may not improve until the end of your vacation, and this will take a longer time.

Postponement of vacation due to illness

Another option is to postpone the vacation to another date. Here you need to take into account that this option can be used only if an agreement has been reached with the employer on the timing of the transfer. This follows from the wording of Art. 124 Labor Code of the Russian Federation.

If management is against the transfer or does not agree with the period to which the employee wants to transfer part of the vacation, then the vacation is extended and not postponed. In this regard, it is better for the employee to discuss the possibility of a postponement and the timing with his manager in advance (for example, during a telephone conversation, when he calls to report the fact of his illness). And already on the first day of returning to work after vacation, write a transfer application.

Based on such a statement, you need to draw up an order to postpone the vacation. Since a separate order is issued to postpone the vacation, there is no need to make changes to the originally issued order to grant the vacation.

How can I transfer part of a vacation interrupted by illness in the program “1C:ZUP 8” edition 3?

Situation No. 2. Recall from vacation

Based on Article 125 of the Labor Code, the employer has the right to recall the employee from annual paid leave, provided that the employee agrees to this.

However, do not forget that some categories of employees are not allowed to be recalled from vacation, even with their consent, under any circumstances:

• minor employees;
• pregnant women;
• workers engaged in work with harmful and/or dangerous working conditions.

From the moment of early return to work, the employee must be paid wages for the time actually worked. Vacation pay will have to be recalculated. Their amount will decrease, but taking into account the accrued salary, sooner or later the “red balance” will leave the 70th account.

In addition, the employee has the right to return excess vacation pay to the employer.

Let us add that an employee can dispose of the remaining days of interrupted vacation in different ways:

• take a walk at any convenient time during the current working year;
• add to vacation for the next working year.

Sick leave pay during vacation

The sick leave that the employee brought after vacation must be paid in any case (if a child was sick, then only for days that did not coincide with the “vacation” period). Moreover, the benefit is assigned for all calendar days of illness, including weekends and holidays (clause 8, article 6, clause 1, clause 1, article 9 of the Federal Law of December 29, 2006 No. 255-FZ).

As for vacation pay, they need to be recalculated only if the employee decides to postpone his vacation due to illness. After all, in this case, it is considered that he did not use part of the declared vacation (the part that fell on the days of illness) as planned, and has already received payment for it. This means that we can say that the company overpaid him, and the employee is obliged to return part of the vacation pay he received earlier.

Usually no money is deposited, and the organization simply reduces the following amounts due to the employee (for example, from the amount of the next salary). In this case, it is better to obtain written consent from the employee for such a reduction. By the way, it can be included in the application for transferring vacation days.

When the employee completes the postponed vacation days, vacation payments will need to be accrued again.

As in the program “1C: ZUP 8” ed. 3 register sick leave received by the accounting department after a vacation?

Is additional leave due to sick leave extended?

Annual paid leave - the one that is extended or transferred in the event of an employee's illness - can be basic or additional (which can be established on the grounds defined in the Labor Code of the Russian Federation, or in accordance with local regulations of the employer company).

It does not matter what type of leave the employee uses when it is extended due to the employee’s illness. For both types of leave - both main and additional - you can choose the option of extending leave after sick leave or transferring it by agreement between the employee and the employer.

The calculation of compensation for the certificate of incapacity for work of an employee who went on sick leave during the vacation period can be carried out using the popular program “1C: ZUP”. If a company employee goes on sick leave while on vacation, how to extend the vacation using this software?

Accounting for leave postponed due to illness

In accounting, you need to reverse part of the vacation pay (we remind you that we are talking about a situation where an employee decides to transfer “extra” vacation days to the future). This must be done at the moment when the employee submits an application for transfer of leave along with sick leave and the organization will accrue sick leave based on the leave.

As for tax accounting, the amount of vacation pay, as is known, is included in labor costs (clause 7 of Article 255 of the Tax Code of the Russian Federation). If vacation pay is subsequently recalculated downward, how can this be done in tax accounting? Through a decrease in previously recorded expenses or through the reflection of the recalculation amount (reimbursed by the employee) as part of non-operating income?

There are different opinions among experts. Unfortunately, there are no clear explanations from officials on this matter. There is only one old letter from the Ministry of Finance of Russia dated December 3, 2009 No. 03-03-05/224, in which officials in similar cases advise including compensation amounts in income.

Since there is no clarity on this issue, the company can choose any of the options and write it down in its accounting policies. Or contact your tax office and act based on the answer received.

Results

If an employee on vacation falls ill, the employer is obliged to extend the employee’s vacation by the number of days of sick leave or transfer the added vacation to another period. Both main and additional leave can be extended or postponed. Among the most convenient accounting programs for reflecting the extension of sick leave in accounting is 1C:ZUP.

You can learn more about the specifics of using sick leave at an enterprise in the following articles:

• «Direct payments from the Social Insurance Fund from 2022«;
• “How to calculate sick leave?”;
• “What percentage of your salary should you pay for sick leave?”;
• “What are the nuances of paying for long-term sick leave?”;
• “Is sick leave (sick leave) subject to personal income tax?”.

Sources:

• Tax Code of the Russian Federation
• Labor Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Calculation of insurance premiums when recalculating vacation pay due to illness

How will the fact of recalculating vacation pay affect insurance premiums and filling out calculations for them?

It turns out that the base for insurance premiums in the month of accrual of vacation pay was overestimated. Some experts advise making an adjustment for this month, which may entail filing an adjusted DAM. However, in our opinion, it is better to make an adjustment when calculating insurance premiums for the month in which the amount of the employee’s debt for “extra” vacation pay will be deducted from payments.

But here one more point should be taken into account. In practice, accountants are sometimes faced with the fact that the program generates “minus” indicators for a specific employee in a certain month. This happens, for example, if in the month of leaving vacation the amount of payment for that month turned out to be insufficient to deduct the “extra” part of the vacation pay from it. As a result, negative values ​​may also be included in the calculation of insurance premiums (for example, section 3). It is better not to allow this to happen. Otherwise, the tax authorities will either not accept the report at all, or will demand that it be corrected, that is, a “clarification” must be submitted. The fact is that the Pension Fund cannot distribute “negative” information to citizens’ personal accounts. The Federal Tax Service, in a letter dated August 24, 2017 No. BS-4-11/ [email protected] , warned that there should not be negative amounts in the DAM.

In this case, the “uncovered balance” can be transferred to the next nearest payment.

Sick leave due to pregnancy before annual leave

A pregnant employee can take annual leave before or immediately after maternity leave in accordance with Art. 260 Labor Code of the Russian Federation. In addition, the husband of a maternity leave can also submit an application to his employer for annual leave during the period when his pregnant wife takes out maternity leave on the basis of the sick leave provided. And the employer does not have the right to refuse him in accordance with Part 4 of Art. 123 Labor Code of the Russian Federation.

This means that immediately after completing sick leave for pregnancy and childbirth (maternity leave), the employee will be able to freely apply for annual leave, even if she does not have the required length of service to go on it (Article 122 of the Labor Code of the Russian Federation), and regardless of whether how long it was scheduled for. This leave is issued at the request of the employee.

Is it possible to extend leave due to illness?

Officially employed employees of enterprises have a number of rights guaranteed to them by law. One of these rights is the use of annual leave with pay. Therefore, if the time of rest coincides with a period of illness, the Labor Code protects the interests of workers and provides them with the opportunity to demand an extension of leave.

The time of annual main leave can be extended by as many days as the employee was ill before starting to rest. Extension of vacations is handled by accountants and personnel department employees.

To extend annual leave, you must issue a sick leave certificate and bring it to the enterprise’s human resources department or transfer it to your immediate supervisor - the document will become the basis for making changes to the timing and payment of vacation. If the employee wishes to continue to rest, the application is not written. But in the case where the employee would like to transfer additional days of rest to future periods, he will have to leave a statement. Then the application will become the basis for recalculating vacation pay.