Rules and procedure for filling out sick leave by an employer. Sample sheet

Correctly filling out a paper form of temporary disability is a responsibility that lies not only with the medical institution, but also with the employee’s employer. We will tell you how to fill out a sick leave form for an employer (with a 2022 sample and comments) in this material. The rules in this regard are regulated by orders of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 347n and dated June 29, 2011 No. 624n. Compliance with them allows you to pay the employee monetary compensation for the period of incapacity from the Social Fund. insurance and not get into trouble with this body.

Also see:

• How to pay for electronic sick leave
• In which regions will sick leave be paid directly by the Social Insurance Fund in 2022?

New rules for issuing sick leave in 2022

The Ministry of Health issued order No. 925n dated September 1, 2020 “On approval of the procedure for issuing and processing certificates of incapacity for work, including the procedure for generating certificates of incapacity for work in the form of an electronic document.”
Document No. 59812 was registered with the Ministry of Justice on September 14, 2020 and officially published. It came into force on December 14, 2020. The changes are aimed at simplifying the issuance of sick leave in the face of the threat of the spread of dangerous diseases, especially coronavirus infection. Medical institutions were allowed to issue sick leave certificates remotely, after the patient contacted a therapist via chat or video call, that is, using telemedicine technologies. Similarly, if necessary, a certificate of long-term incapacity for work for pregnancy and childbirth is filled out. A medical institution’s sick leave certificate was required to be issued in the form of an electronic file and only duplicated on paper if necessary. In the future, the Ministry of Labor plans to completely abandon paper sick leave. For now, as an exception, they will be issued:

• pregnant women who were dismissed due to the liquidation of an enterprise, who lost their individual entrepreneur status or resigned as a notary (lawyer);
• unemployed citizens who need to confirm that they did not come to the employment service on the appointed day for a good reason.

Parents of preschool children attending kindergarten are given sick leave immediately for the entire quarantine period if it is declared in kindergarten.

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Requirements for filling out the form

The first thing that the doctor and the employer should understand is which pen to fill out the sick leave with. This seemingly insignificant moment plays a decisive role in this case. Black ink is required to enter information. You cannot draw up a document with a blue pen, since the security fibers are blue in color and will merge with the inscription, making it impossible to verify the authenticity of the issued paper. The information is filled out in block letters. Each letter is placed in a cell, maintaining its boundaries. Layering one symbol on top of another is unacceptable. You cannot erase, correct or seal incorrectly entered data.

Rules for issuing sick leave from the medical side

The doctor has the right to open a sick leave certificate. Opening a sick leave certificate by non-medical organizations is impossible and is considered illegal.

The health worker enters the following information into the bulletin:

1. Marking the primacy of the document.
2. Name of the medical institution, address of its location and OGRN of the clinic.
3. Date of issue of the form.
4. Patient's name.
5. Date of birth of the patient.
6. Place of work (entered according to the patient’s words, so the doctor is not responsible for the correctness of the information provided).
7. A note about the condition of employment - main or combined.
8. Information about the relative being cared for. This column is filled in when disability is registered in the name of a family member.
9. Notes on issuance for pregnancy and childbirth or disability.
10. The table contains information about from what date to what date the citizen was sick. For outpatient treatment, intermediate dates are also entered here, which are the days of doctor visits.
11. Each date is confirmed by the signature of the doctor and an indication of his position and personal details.

When closing the disability form, the start date of work and the seal of the medical organization are entered. Then the patient himself transfers the form to the employing organization, where further filling is carried out.

How to fill out a sick leave certificate for an employer

The procedure for filling out a sick leave certificate by an employer is as follows:

1. Correct information about the name of the organization is entered. It is better to enter abbreviated names; if there is no abbreviation, then you should not go beyond the line, but should break off the writing in the last cell.
2. Check the box about job status - main/part-time.
3. The Social Insurance Fund number, which is issued to the organization for the purpose of debiting insurance premiums.
4. Subordination code.
5. If the employee has an individual tax number, it is entered in the appropriate line.
6. SNILS license plate.
7. If there are special conditions that should be taken into account when calculating benefits, a special code is entered. Correlations between terms and codes can be found on the back of the bulletin.
8. The amount of existing insurance experience.
9. Time of non-insurance periods, which are included in the total insurance period.
10. The start and end dates of the disability for which accrual is made.
11. Average daily earnings of an employee. Average daily income is calculated based on information taken over the last two years.
12. The amount that is compensated from the employer’s funds is usually the first three days of illness. Three days are multiplied by the average daily earnings and the required amount is obtained.
13. The benefit from the Social Insurance Fund is calculated by multiplying the average daily income by the remaining number of days.
14. Total accrual amount.
15. Full name of the director of the organization without dots and his signature.
16. Full name of the chief accountant and signature.

Calculations and signatures are certified by the seal of the enterprise. An example of correct filling can be seen in the attached file.

New rules for calculating sick leave

On January 1, 2021, Federal Law No. 478-FZ dated December 29, 2020, amending Federal Law No. 323-FZ dated November 21, 2011, came into force. It completely abolishes the payment of temporary sick leave by employers for the entire period. They were obliged to transfer to the Social Insurance Fund the data and documents necessary for calculating benefits. The period for posting the information necessary for the assignment and payment of benefits in the FSS information system is only 3 working days. Sick leave will be paid directly by the Social Insurance Fund.

How to fill out a sick leave certificate for an employer: sample

That is, some of the data is entered by hand, and the other on the computer.

Using only the capabilities of computer technology for these purposes is another option that does not contradict existing rules.

The color of the ink matters, as does the type of pen you use.

If the name of the company contains, for example, words in Latin, their combinations and abbreviations (Ltd, International/Int., etc.), then their spelling is not prohibited by established standards.

Thus, there is no need to transcribe the name into Russian.

There are no clear restrictions or rules regulating this point in the existing rules.

When and why do you issue a certificate of temporary incapacity for work?

If a citizen has lost his ability to work due to illness (injury) or illness of a family member, he has the right to count on benefits. To receive benefits and confirm a valid reason for failure to appear, the employee provides the employer with a form of a certificate of incapacity for work issued by a doctor, or the number of an electronic document in the register. The employer’s task is to fill out his part of the document, which is divided by a transverse line, or enter information into the electronic register. The first part is filled out by the doctor.

The sick leave form has not changed since 2011. In 2022, Russian medical institutions began issuing documents on temporary disability to citizens in electronic format. The employee has the right to choose in what form to receive the sheet: in the usual paper or electronic form.

The color of the paper form is blue. The fields to fill out consist of light yellow cells, each for one letter or number. There is a watermark on the paper to protect against counterfeiting. The reverse side of the certificate of incapacity for work is reserved for information: how to fill out the form correctly, what is the procedure for entering data. It bears a large logo of the FSS of the Russian Federation - this is a protective watermark. For greater protection against fraudsters, numbers are assigned to sheets in random order. They are located in the upper right corner, have a unique 12-digit combination and a barcode.

Rules for filling out sick leave: questions and answers in 2018

Exceeding the boundaries of the information field is not allowed, the recording of the name is stopped. The OGRN (main state registration number) of the medical organization must be indicated.

If it is impossible to write the full (abbreviated) name of the insured, which has more than 29 characters with spaces, when filling out the lines of the certificate of incapacity for work, indicate the accepted abbreviated name of the insured and (or) the surname and initials of the employer - an individual entrepreneur in accordance with the number of cells in the line of the information field. If it is possible to go beyond the boundaries of the information field, the recording stops.

If the name of the organization contains more than 38 letters (with spaces) and there is no abbreviation in the constituent or statutory documents, the abbreviated name is entered in accordance with generally accepted abbreviations that allow identifying the organization, according to the appendix.

The adopted abbreviated name of the organization is established by the relevant organizations in agreement with the regional branch of the Fund, and is brought to the attention of insured persons working in this organization when they apply for medical help to medical organizations in connection with an injury or illness, as well as for other reasons.

Question: How many certificates of incapacity for work are issued to a mother when caring for two or more children at the same time?

Answer:

When caring for two children at the same time, one certificate of incapacity for work is issued.

There are two lines in the “care” section. The first indicates the details of the first child (age, relationship, last name, first name, patronymic), the second indicates the second child.

When caring for more than two children at the same time, a second certificate of incapacity is issued, in the first and second row of cells of the lines “for care” the data of other children being cared for is indicated, the remaining lines (columns) of the certificate of incapacity are drawn up identically to the lines (columns) of the first certificate of incapacity

Question: How to fill in the line “doctor’s surname and initials or identification number”

Answer:

When filling out the line “surname and initials of the doctor or identification number” on the certificate of incapacity for work, first indicate the surname, then the initials separated by a space. When leaving the information field, recording stops.

If the length of the doctor's surname exceeds 14 letters, the surname without initials is filled in.

If there is a double surname, both lines of the information field are filled in. The surname of the chairman of the medical commission (vk) is entered without initials.

It is possible to fill out the position of a doctor on a certificate of incapacity for work as follows:

- doctor and (or) paramedic and (or) dentist (without indicating his specialty);

- therapist, pediatrician, surgeon, ENT - doctor (if the number of letters does not exceed 9 cells).

How to fill out sick leave in a medical institution

The medical institution entrusts the filling out of the document to the attending physician - he fills out the first section. We will give only a general description and description of the procedure for filling out the first part and will dwell in more detail on how to fill out a sick leave certificate for an employer in compliance with the established requirements. But knowing what the doctor should write in the document is necessary to identify errors. The FSS will not accept an incorrectly completed form for payment.

In a medical institution, before handing the form to the patient, you must:

• put a mark indicating which form is being issued (primary or duplicate);
• enter the short name of the clinic (hospital), address and OGRN;
• enter information in the “Date of issue” field;
• indicate full name and the patient's date of birth;
• according to the patient, enter the name of the work organization;
• indicate for which place of work the document is issued (main or part-time);
• if the sheet is issued for the care of relatives, enter their full name. and degree of relationship;
• if the sheet is issued for pregnancy or a disabled employee, fill in the appropriate lines;
• enter the period of release, position, surname, initials into the table, and sign the doctor;
• indicate the date from which the patient begins work and affix the seal of the medical institution.

Electronic sick notes are generated in the Social Insurance Unified Insurance System; the patient is only informed of the number in the registry. Data on disability is available on the government services portal. The number must be provided to the employer.

How can an employer correct mistakes on sick leave?

Made a mistake or typo on your sick note? Proceed like this:

• do not cover up the mistake with a proofreader;
• the erroneous entry must be carefully crossed out;
• Make the correct entry on the back of the sick leave sheet.

If the employer discovers errors made by the medical institution, then it is necessary to determine whether re-issuance of the sick leave is required or whether these errors are not critical. For example, if the sick leave is filled out in capital letters, then there is no need to reissue it (clause 17 of the Letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956). If, for example, the name of the sick employee is incorrectly indicated on the sick leave certificate, then you need to obtain a corrected duplicate of this certificate of incapacity for work.

Read more about correcting sick leave by following the link .

Rules for filling out electronic sick leave certificates

Federal Law No. 86-FZ of May 1, 2017 provides for the issuance of sick leave certificates in electronic form. To ensure that any interested person has the opportunity to quickly obtain information about sick leave issued to a citizen, a special automated system has been created, the operator of which is the Federal Social Insurance Fund of Russia. By issuing a certificate of incapacity for work to a patient in electronic form, the doctor and medical institution certify it with enhanced qualified electronic signatures. The database is available to the Social Insurance Fund, medical institutions and all employers. The latter have the right to receive in their personal account information only about those citizens who are currently employed by them.

To process electronic documents, organizations and individual entrepreneurs need special software and the technical capability of electronic document management with the Social Insurance Fund. If the employer does not have such an opportunity, he refuses the electronic document and requests a paper version. The rest of the design follows a simplified scheme:

1. Registration in the policyholder's personal account. The easiest way is to register an employing organization through an account on the government services portal.
2. Authorization in the Social Insurance system and filling out a special card with the organization’s registration information.
3. Obtaining a sick leave number from a sick employee.
4. Access by number to an electronic document signed with a doctor’s enhanced digital signature and uploaded to the Social Insurance system.
5. Calculation of the amount of temporary disability benefits and entering the necessary data electronically.
6. Certification of entered information with an enhanced electronic signature.

To verify electronic sick leave certificates, an electronic digital signature is suitable, which is used for submitting electronic reports.

If the signature on the sick leave is in blue ink

What errors in sick leave have become safe? Courts oblige specialists of the Federal Social Insurance Fund of the Russian Federation to reimburse the costs of benefits, even if there are shortcomings in the sick leave.

Important Confirms this determination of the RF Armed Forces dated 04/07/17 No. 310-KG17-4016. What errors now may not be corrected Employees of the Social Insurance Fund explained that most errors in ballots are still dangerous.

The fund will not reject a sick leave certificate only if there are technical deficiencies in it. For example, a doctor filled out a sick note with blue ink, not black.

Or a ballpoint pen, not a capillary pen.

But if the certificate of incapacity for work is issued in violation of the Procedure, there may be problems with reimbursement of benefits from the budget of the Social Insurance Fund of Russia.

Rules for filling out a paper form

There are established rules for filling out sick leave by a doctor, and employers adhere to the same rules when entering data on the calculation of benefits:

• letters are located within the cell without going beyond its edges or touching the edge;
• words are entered using a printing device or written by hand in capital letters;
• When filling out manually, black ink is used;
• the doctor must not make a mistake when filling out the form; if a mistake is made or the form is lost before being sent to work, the patient is given a duplicate;
• a copy is filled out on the same form, but marked “Duplicate”;
• the employer, unlike the doctor, corrects the error without replacing the form; this is done by simply crossing out; the correct data is written on the back of the document, certified by a signature, seal and the entry “Believe the corrected one.”

How to fill out sick leave for an employer - sample 2022

Keep in mind that you can also fill out a sick leave certificate on a computer.
Moreover, combining the filling out of a sick leave certificate (partially handwritten and partly on a computer) is not a violation of the rules for filling out a sick leave certificate (). When filling out a sick leave form, not only the type of pen (gel/fountain/capillary/ballpoint), but also the color of the ink matters.

The sick leave form must be filled out in black ink.

Entries on the sick leave sheet are made in printed capital letters in Russian.

True, if the name of your organization contains Latin letters (for example, sometimes the name of a company contains the abbreviation “Ltd”), nothing bad will happen if they are reflected on the sick leave. Entries in specially designated places are made starting from the first cell. Moreover, records should not go beyond the boundaries of cells.

The employer puts his seal on the certificate of incapacity for work only if it is available (,).

How to enter coronavirus quarantine data into sick leave

Let's figure out how to fill out a sick leave certificate for an employee who is in quarantine due to coronavirus. Such a document is valid for 14 days, since this period is officially accepted as the incubation period.

Employer action algorithm:

1. Check information from the medical institution.
2. Enter the required code in the “Reason of disability” field. For example, if an employee or his child is sick, you will need code 03. For special cases (isolation), enter 10.
3. Calculate the amount of payments. The financial issue is completely dealt with by the FSS. The fund pays the amount to the employee in installments: benefits for the first seven days are transferred the next day after the employer transmits information about the employee. Compensation for the remaining seven days is due within the next day after the end of quarantine.

Filling out a sick leave certificate: how to fill it out correctly and with what pen

In addition, the employee’s physical health and how quickly he can recover and return to work are taken into account. Often, sick leave can be issued for 5 days, but the attending physician can also extend it to a maximum of 30 days.

If after one month the employee is still unable to cope with his direct responsibilities, then in this case a commission of doctors is appointed. It will decide whether to extend the sick leave for the patient. It is issued mainly by the attending physician, but also by other medical workers who made the diagnosis regarding the disease.

Basic rules. Due to the fact that processes are being optimized in all industries, and this, accordingly, makes it easier to record documentation, innovations have been introduced in healthcare that will help eliminate filling out errors. For this, a special form of sick leave form has been developed.

Step-by-step instructions: how to apply for sick leave in 2022 on paper

After receiving a certificate of incapacity for work at a clinic or hospital, the employee hands it over to the employer. The latter’s task is to fill out the bottom section of the form. Our guide will help the employee of the organization who is responsible for calculating benefits and filling out accounting documentation not to make mistakes when entering data according to the new rules. The instructions will be useful if an employee asked for a paper document and refused the electronic format.

Let's look at a step-by-step example of filling out a sick leave certificate by an employer in 2022 on a paper form.

Step 1. Place of work

The name of the company is entered in this field. The FSS recommends providing the short name of the organization, if any. When there is no abbreviated name, and the full name does not fit on the line, the name is interrupted mid-sentence. You should not go beyond the cells. One cell is skipped between words.

Step 2. Employment status

You need to put a mark that will indicate the status of the place of work: main or part-time. An employee who works part-time has the right to submit a certificate of incapacity for work to two organizations. To do this, he requests two forms from the doctor.

Step 3. Registration number of the company in the Social Insurance Fund

In this field enter the number assigned to the organization when registering with the Social Insurance Fund. The FSS assigns the number independently after receiving information from the tax service about the registration of the enterprise. A notification of registration with a registration number is sent to the legal address of the company by mail. If the notification is lost during transmission, you must apply for notification again. In addition, there are monitoring systems that help find out the registration number in the Social Insurance Fund using the organization’s TIN. The number is assigned once and does not change.

Step 4. Subordination code

The subordination code indicates the territorial number of the Social Insurance Fund to which the organization is attached. It consists of 4 digits if the FSS does not have a branch. The regional branch of the fund has a 5-digit code.

Step 5. Employee Taxpayer Identification Number

The employee's TIN is indicated only if it is available.

Step 6. SNILS of the employee

Insurance number of the employee's personal account in the Pension Fund.

Step 7. Accrual conditions

The line contains coded data about special conditions for the calculation and payment of benefits. The codes are given on the back of the form. The benefit is calculated differently for patients:

• affected by radiation (code 43);
• workers of the North (code 44);
• disabled people (code 45);
• citizens working for less than 6 months (code 46);
• citizens who fell ill within 30 days after dismissal (code 47);
• persons who violated the regime for a good reason (code 48);
• disabled people who have been ill for more than 4 months in a row (code 49);
• disabled people who are sick for more than 5 months a year (code 50);
• citizens working part-time (code 51).

Two-digit codes are entered only if the appropriate conditions exist. In other cases, the line remains empty. When combining conditions, several codes are set.

Step 8. Act form N-1

The line is filled in only if the injury for which a certificate of incapacity was issued was received at work. Then the date of drawing up the act that records the incident is recorded in these cells. In other cases, the field remains empty; the rules for filling out sick leave by an employer in 2022 in this part have not changed.

Step 9. Start date

The column is filled in only when canceling a contract with an employee. Management has the right to cancel an employment contract if the employee does not show up for work on time. He is entitled to sickness benefits. Enter the start date of work under the employment contract in the field.

Step 10. Insurance experience

The citizen’s total insurance experience is entered in the column - the time during which he is insured and makes contributions to the Social Insurance Fund. This is usually the time spent working under employment contracts. Periods of military, civil service or service in the police department are also included in the insurance period.

If the length of service is equal to the full number of years, the fields are filled in as follows:

If the number is incomplete, indicate years and months:

Step 11. Non-insurance periods

Non-insurance periods - time of military service, starting from 01/01/2007. If the service began earlier than this date and ended later, only the period from 01/01/2007 until its actual end is included in the column. The number of complete years and months of military service is indicated. Non-insurance periods are included in the total insurance period.

Step 12. Benefit accrual period

The line contains the calendar period of absence of the sick employee due to illness - the opening and closing dates of the sick leave.

Step 13. Average earnings

To calculate the average salary of an employee, the easiest way is to use an online sick leave calculator. Average earnings for calculating benefits are calculated for the two previous calendar years.

Step 14. Average earnings per day

Since benefits are calculated on calendar days, to calculate daily earnings, the total amount earned over 2 years is divided by the number of calendar days in two years (730). The result is the employee’s average daily earnings.

Step 15. Benefit amount from the employer's funds

By law, if an employee becomes ill or injured, the employer pays for the first three days of sick leave from his own funds. The rest of the benefit is paid by the Social Insurance Fund directly based on the organization’s data. When issuing a certificate of incapacity for work for other reasons (pregnancy and childbirth or injuries), the entire amount of the benefit is paid by the Social Insurance Fund - this is the procedure prescribed by law.

Step 16. Benefit amount from the Social Insurance Fund

The Social Insurance Fund transfers benefits to citizens from its own funds for all days of illness, except for the first three. If sick leave is issued for patient care, prosthetics, treatment in a sanatorium or due to quarantine, then the entire amount comes from the Fund.

Step 17. Total amount

The final amount of the benefit will be calculated by an online calculator. This can be easily done manually by multiplying the number of sick days by the employee’s average daily earnings and percentages depending on length of service.

Step 18. Full name manager and accountant of the organization

In a separate field, enter the surname and initials of the head of the company without dots. A signature is placed opposite them. The field below is intended to indicate the surname, initials and signature of the chief accountant. If the company does not have the position of chief accountant and his duties are performed by a manager, then the name and signature of the manager are duplicated.

Step 19. Employer Stamp

The completed sick leave form is certified with the round seal of the organization. It is important that the seal impression does not fall on the filled cells, blocking the information, otherwise the scanner will not be able to read it.

Possible questions and difficulties

1. Does the employer need to fill it out when making direct payments from the Social Insurance Fund? Need to. Participants in the “Direct Payments” project from the Social Insurance Fund enter the same information as in standard cases, with the exception of the items “FSS Payments” and “Total Accrual Amount”. These fields are left blank.
2. Can an employer fill out a sheet for a healthcare worker? No, this is unacceptable.
3. Entering information into the continuation sheet . In this case, the primary sheet is filled out by the employer in the same manner, and the medical worker indicates code 31 instead of the end date of sick leave, which means that the employee continues to be ill. The employer submits sick leave to the Social Insurance Fund as before. At the end of the sick leave, the medical worker and the employer fill out another sheet in the standard manner.
4. What program can be used to fill it out? A special program developed by the FSS. It can be found and downloaded on the official website of the institution.
5. How to fill out if the company does not have a chief accountant? The sheet is filled out in the same order. All signatures are placed by the head of the organization or another person acting on the basis of a power of attorney from the accountant. There is no need to indicate or provide the details of this person.
6. Who issues a notice to a dismissed employee? Drawing up a notice after dismissal is also the responsibility of the medical organization and the employer.
7. Are there any special features for the employer - individual entrepreneur? The individual entrepreneur issues a sheet for the employee under standard conditions. To apply for sick leave for an entrepreneur, you must be registered with the Social Insurance Fund as an individual, and not just an employer. The individual entrepreneur fills out the document for himself, certifying it with his own signatures. The benefit is calculated based on the current minimum wage in accordance with Part 1.1 of Art. 14 Federal Law No. 255.
8. Features for sheets during pregnancy . The benefit for pregnant women is calculated in the amount of the full average daily earnings for the previous 2 years of work without deducting personal income tax. Compensation is entirely payable from the Social Insurance Fund. The amount of the benefit is calculated based on the amount of daily earnings multiplied by the number of days of sick leave in accordance with the data of the medical record, the duration of which can reach 150 days.
9. If there was a violation of the regime . This will become the basis for reducing the amount of benefits in accordance with Art. 8 Federal Law No. 255. The total amount will not exceed 1 minimum wage (find out the rules for calculating and filling out sick leave from the minimum wage here).
10. Is it possible to submit electronically ? Yes. The sheet is drawn up on electronic media in the Social Insurance Fund UIIS “Sotsstrakh” system. The employee will be given a unique number, which he will transfer to the accounting department, where they will continue to fill in the system. It is acceptable to draw up a sheet on paper, but using machine text.
11. Is it possible not to fill it out at all ? No, in order to make Social Insurance payments, filling out the form is mandatory for both the medical organization and the employer.

If the employee complies with the sick leave regime, he will receive monetary compensation in full. In case of violation, he is entitled to an amount not exceeding 1 minimum wage. Payment of benefits is carried out on the next day after the assignment of benefits, established for the payment of wages.

Minimum and maximum benefits

Due to the coronavirus pandemic and the need to support citizens, the amount of temporary disability benefits has been limited.

IMPORTANT!

In 2022, the minimum benefit amount is set at a level not lower than the minimum wage.

The maximum amount of payments is limited according to the old rules. The question arises of how to fill out sick leave from the minimum wage in 2021, adhering to the rules given above, but with one important nuance. In place of average earnings, the accountant puts the minimum wage at 12,792 rubles, provided that the employee’s average earnings are lower. The benefit is calculated from the daily minimum wage, which is considered as normal average daily earnings.

How to properly issue a certificate of incapacity for work, who should do it - a personnel officer or an accountant?

Imposing the obligation to fill out the sheet on the employees of the organization is the right of the employer, however, the current regulations do not provide strict explanations regarding the division of powers to fill out. In this case, management has the right to independently coordinate the actions of organizational departments, guided by its own corporate policies, and assign the responsibility for filling to the personnel department or accounting department.

Attention! Based on the experience of entrepreneurial practice, organizations often practice partial assignment of authority. In this case, the personnel officer enters the organization’s details on the sick leave sheet without affecting the calculation data, which is subsequently entered by the chief accountant.

The obligation to fill it out can also be legally assigned to a specific department, provided that this is reflected in the job description of the filler. Authority is confirmed by an organizational order.

Which pen should I use to fill it out?

Black ink is used. Order No. 624n of the Ministry of Health and Social Development allows filling out a sick leave sheet only with a gel, capillary or fountain pen. The Supreme Court of the Russian Federation in 2015 came to the conclusion that the use of a ballpoint pen when filling out is only a technical defect that does not affect the payment of benefits. The main thing is that using a ballpoint pen does not lead to illegibility of the writing. The RF Armed Forces ordered the Social Insurance Fund to accept for payment the sick leave, which the doctor filled out with a ballpoint pen. In this case, the employer, noticing the error, contacted the medical institution for a duplicate. Despite the court's approval, in order to avoid disputes with the FSS, it is advisable not to use a ballpoint pen to fill out forms.

Sample of filling out a sick leave certificate by an employer in 2021

Rules and procedure for filling out

Selection of pen and paste

According to Order of the Ministry of Health and Social Development No. 624n, entering information on a sick leave sheet is allowed only in black ink. The following office supplies can be used:

• pens using gel-based ink, including rollerballs;
• pens with a capillary ink supply mechanism, liners, rapidographs;
• fountain pens.

Indicating information using a ballpoint pen is recognized as a formal defect, but may serve as a basis for refusal by the FSS authorities. If the employer notices errors and errors when filling out the sheet by a medical worker, then it is necessary to request a duplicate copy of the sick leave sheet, indicating the need to use suitable ink and paste.

What should the letters be?

Information can be entered in both handwritten and typed text. Regulatory acts also allow for the option of combining two writing styles. When filling out a document manually, you must write words in capital letters, reminiscent of printed text. When typing by machine, you should also use uppercase characters. Information is entered in the national language of the country - Russian. If Latin characters are found in the name of the institution, then they can be left unchanged. For example, Factorrio Inc. etc.

Seals from the organization

On the sick leave form filled out by the employer, there is a special place for stamping to the right of the information fields. Therefore, it must be placed exactly there. At the same time, the absence of such a mark will not be grounds for declaring the sheet invalid, since the law does not oblige the employer to have its own seal.

Important! When applying a seal, it is unacceptable to overlap the text from the information fields.

We talked in more detail about the requirements for stamps on sick leave here.

Certification and verification

Before certifying and submitting the certificate of incapacity for work to the Social Insurance Fund, the employer needs to make sure that:

1. the information provided does not contain errors and is true;
2. the specified information on the part of the medical institution and the employee of the organization was entered in black ink, gel, capillary or fountain pen, but not a ballpoint pen;
3. the spine, which is filled out by medical institutions, is stamped;
4. letters do not extend beyond the cells, there are no abbreviations or punctuation marks;
5. The document contains watermarks and corresponds to the form established by the Ministry of Health (624n).

If everything is correct, the manager puts his signature and indicates his initials above the signature of the chief accountant. If available, a stamp is placed in the appropriate place. If the employer doubts the authenticity of the sick leave, then to verify it, you should request information on the details of the medical institution.

What to do when correcting errors and inaccuracies?

Based on Order No. 624n, a medical worker is prohibited from making corrections and blots on the certificate of incapacity for work. In this case, it will need to be replaced. The employer has the right to carefully cross out erroneous information, and indicate the correct information on the reverse side of the sheet and certify it with the seal of the organization. For example, on the back side, in a place free from instructions, you must write: insurance experience 10 years 11 months, below sign “Believe the corrected”, even lower below put the signature and initials of the manager. A stamp is placed on top.

The photo below shows an example of correcting errors when filling out the BL:

Who fills it out: accountant or personnel officer

Those responsible for filling out sick leave are the head and chief accountant of the organization. They sign the completed form. Filling out a document or checking its correctness is the task of those officials whose signature certifies the completed form. In some cases, entering certain data is the responsibility of the personnel officer; he indicates, for example, the name of the company, insurance experience and other information not related to accounting. The job description of the personnel officer must provide for these powers, otherwise it is unlawful to require him to fill out a sick leave form.

Who signs the sick leave certificate from the employer in 2022?

In the line “Last name and initials of the manager”, indicate one of the following persons:

• head of the department;
• head of the parent organization;
• another person acting under a power of attorney;

In the line “Last name and initials of ch. accountant" please indicate one of the following employees:

• chief accountant;
• chief accountant of a separate structural unit;
• another person who acts on the basis of a power of attorney (without indicating its details);

The people indicated in the lines “Last name and initials of the head” and “Last name and initials of the head. accountant” and sign the sick leave certificate. To do this, they put their signature in the “Signature” field of the same name opposite their last name.

Regulations for filling out certificates

The current regulations clearly outline the circle of persons allowed to enter information into a medical certificate. The citizen (company employee) to whom it is issued is excluded from it. His task is to contact a doctor, receive treatment and receive a document with subsequent transfer to management.

He, in turn, writes down his information and transfers the sheet to the Social Insurance Fund, where the citizen’s incapacity for work, including maternity leave, entails the transfer of insurance payments to the account of the employer’s company. The received funds are transferred to the employee.

It is important to know! The certificate indicates each date when the patient visited the attending physician, after which there is either an extension or discharge. If there are not enough fields, another form is issued, and this is the one provided to the employer.

An encoding system is used, where most of the information is entered in an encrypted format and is read automatically. If filled in incorrectly, the equipment will not detect the information, which will complicate the calculation or make it impossible.

The procedure for filling out the sheet by a medical institution

The head of medical institutions strictly monitors the order, since each form is accountable. There is a step-by-step regulation indicating how to fill out a sick leave certificate:

1. At the top, information is displayed about whether the sheet is the primary sheet or whether it is a duplicate copy. A duplicate is allowed only if the number of the original document is indicated. Filling out 2 fields at the same time makes the certificate incorrect;
2. The name (allowed in a shortened format) and address of the institution that issued the document. Letters and numbers are separated by one cell;
3. OGRN (registration number) and date of completion. If the hospital appears as a legal entity, the number consists of 15, and if as an individual entrepreneur, it consists of 13 digits;
4. Information about caring for a sick citizen. Usually this is a child or a close relative. If several people require care, a sheet is issued for each of them;
5. Patient information. This includes full name, place of residence, INN and SNILS, code designation of disability, place of work (both main and part-time jobs are indicated). If the employee does not know the name of the organization, the column remains empty - for subsequent filling by the employer;
6. The next paragraph specifies the period of validity of the document, the doctor’s specialization, for example, “therapist”;
7. The number from which the citizen is discharged is indicated below. When extending, a code designation is entered in the “Other” field and the number of the next sick leave is given;
8. The medical part of the document is completed by printing. The main requirement is a clear name of the institution. Sometimes the seals do not contain his specialization, for example, if it is a drug treatment hospital or a skin and venereal disease clinic. The absence of a profile is intended to preserve medical confidentiality;
9. The tear-off spine of the sick leave certificate is filled out by the attending physician, entering a minimum of information. This is the history number, the date the certificate was issued. Unlike other sections, the patient signs on the spine.

Entering information by the employer

The issuance of sick leave by company management is also regulated, but unlike medical staff, corrections are allowed. The insurance fund will not refuse to accept the document. When filling, the following structure is used:

1. Company name. Abbreviations and incomplete names are allowed;
2. Format of activity (main position, part-time);
3. Company identifiers (numbering, codes);
4. Employee identifiers (TIN and SNILS);
5. Information about the patient’s work experience;
6. Field N-1. Filling is carried out only in case of a work-related injury;
7. Date of return to work;
8. Wage. The information is provided by the accounting department. Payment is made partially at the expense of the company (pays for the first 3 days) and the Social Insurance Fund;
9. Signatures of responsible persons (manager, chief accountant). In the absence of an accountant, both columns are filled in by the manager. The company seal is affixed.

No more than two corrections are allowed for the entire certificate.

Common Mistakes

There is a list of the most common errors, the severity of which determines the consequences. Sick leave is changed in the following cases:

• There is a discrepancy between the name of the organization and the press information;
• The doctor uses a ballpoint pen;
• The doctor did not make the required notes;
• The disease code is incorrect;
• The doctor's specialization is not indicated;
• There are no signatures of the doctor or the chairman of the MSEC;
• Roman numerals are used;
• Extra information is entered into the cells.

The following shortcomings caused by inattention or negligence are also identified:

• The seal imprint is superimposed on the information from the cells, which prevents the automatic scanning of codes;
• The form is folded or crumpled;
• The period of incapacity for work exceeded 15 days, but the document does not contain information about the medical commission;
• Signatures of responsible persons and seals are missing.

The rules clearly indicate how to fill out a sick leave certificate, so such shortcomings are unacceptable.

Sick leave: wrong pen - expense removed

The arguments presented in the court ruling under consideration will help organizations defend the legality of accepting expenses for the payment of temporary disability benefits if individual fields of the sick leave sheet are filled in with a ballpoint pen.

Specialists from the Federal Social Insurance Fund of Russia conducted a desk audit of the correctness of the company's expenses for paying temporary disability benefits to employees. Based on its results, the organization was denied credit for expenses for payment of benefits in the amount of more than 300,000 rubles. According to the inspectors, the company paid for sick leave issued in violation of the requirements of the Procedure for issuing certificates of incapacity for work, approved (hereinafter referred to as the Procedure).

Namely: the name of the patient’s place of work was filled in with a ballpoint pen.