Book of registration of certificates of incapacity for work (Form 036/у)

How are sick leave records kept?

Medical organizations are provided with forms of disability certificates by the Social Insurance Fund (Order of the Federal Social Insurance Fund of the Russian Federation No. 18, Ministry of Health of the Russian Federation No. 29 of January 29, 2004).

Forms of certificates of incapacity for work are subject to systematic accounting on a balance sheet account. Their quantity and consumption must be monitored.

To record sick leave forms in a medical organization, the following registers are used:

1. Book of receipt of forms of certificates of incapacity for work by a medical organization. To be completed upon receipt of forms from health authorities. Records how many documents were received from the FSS.
2. Book of distribution of forms of certificates of incapacity for work by a medical organization. Filled out when submitting forms to doctors of a medical organization responsible for examining the temporary disability of patients.
3. Book of records of damaged, lost, stolen forms of certificates of incapacity for work. To be completed in case of damage, loss, or theft of forms. At the end of the year, the information is transferred to the FSS and posted on the department’s website. This allows you to check dubious certificates of incapacity for work for authenticity.
4. Sick leave register. To be completed when issuing a certificate of incapacity for work to the patient.

Attending physicians of medical organizations and other employees designated as responsible for sick leave receive bound forms for reporting and, after using the documents, hand over the counterfoils.

A quarterly reconciliation of the receipt and distribution of sick leave forms is carried out.

Basic information about certificates of incapacity for work

The need to record certificates of incapacity for work is due to the nature of their turnover, namely the fact that they are issued by the Social Insurance Fund of the Russian Federation to various medical organizations that have the right to draw up these documents in accordance with the issued license to operate. Certificates of incapacity for work act as strict reporting forms produced by the Federal Social Insurance Fund of the Russian Federation. They are officially approved documents that are subject to special recording and preservation in medical organizations.

Why do you need a sick leave log?

Keeping records of sick leave certificates is necessary to control the movement of forms. In order to track information on each form, the Sickness Sheet Register is used.

Thanks to journaling, the following tasks are solved:

• it is recorded to whom the certificate of incapacity for work was issued;
• the limit of days of incapacity subject to payment is monitored;
• the period for which the sick leave is open is monitored;
• Sick leave certificates are searched;
• The safety of sick leave certificates is monitored.

You should know! The medical organization separately maintains accounting records of forms of certificates of incapacity for work. For this purpose, Receipt and Distribution Books are maintained. Facts of damage, loss and theft of documents are also recorded. Systematized information allows you to control the number and movement of documents, monitor which form numbers are received, used and lost for any reason.

How to mark sick leave on a time sheet

Duplicate sick leave certificate - what is it for and how to get it

What information to enter

The book of registration of certificates of incapacity for work must contain the following fields to fill out:

• personal information about the employee (indicate the person’s full name and position);
• serial number of the disability form;
• date of issue of the certificate;
• name of the medical institution to which the document was issued;
• the basis for registration of sick leave (personal illness or caring for a close relative);
• the start and end date of the period when the employee did not perform his duties;
• the number of days during which he was absent from work (the calculation of sick leave benefits depends on these indicators);
• notes;
• signature of the employee who accepted the journal for storage.

In practice, questions often arise regarding the design of an additional notebook, which displays information about all sick leave sheets that were damaged or lost during storage at the enterprise. This type of accounting is not needed: only hospitals draw up statements on the safety and use of disability forms.

If the form is lost or damaged, the company initiates a restoration procedure. For this purpose, the employee himself or the company administration contacts the hospital to have a duplicate of the bulletin made.

Who should keep a sick leave log?

The register of certificates of incapacity for work (form 036-U) is maintained by medical organizations that have the right to conduct examinations of temporary incapacity for work and issue sick leave certificates on the basis of a license to carry out medical activities.

The decision on the need to register sick leave is made by the manager at his own discretion. Usually an order is issued to appoint persons responsible for sick leave.

We must remember! In addition to the medical organization, the employer can keep records of sick leave. The HR department or accounting department is responsible for registering received documents. Records are kept for reporting employees and calculating temporary disability benefits. For the purpose of recording sick leave, a free-form journal is used.

Who is required to keep a journal?

The appointment of a responsible person is the task of the head of the company. As a rule, this becomes a personnel officer. An appropriate order is issued regarding the fact that the duty to keep a log of certificates of incapacity for work has been added to the functional responsibilities of a personnel employee. The employee familiarizes himself with it against his signature.

The functions of the responsible employee include:

• timely completion of the book;
• entering correct information or editing incorrect data;
• attaching a sick leave certificate to the employee’s personal file;
• guarantee of safety of accounting documents.

Improper performance of official duties may result in disciplinary action. A serious violation of the HR department is the loss of a sick leave form. In this case, the company prepares a request to the medical institution to issue a new disability form.

At the end of the calendar year or after filling out all the pages, the magazine is transferred to the archive for storage. A special act is drawn up about this.

How is the sick leave register filled out?

The form of the Register of Sickness Certificates is approved only for medical organizations. There is no standardized form for employers. In practice, a journal is maintained, developed independently, taking into account generally accepted practice.

Medical organization

Medical institutions purchase a ready-made book for registering sheets of temporary disability (form No. 036-u), lace it up, number it, and certify it with the seal and signature of the director.

The following information is entered into the Journal:

• sick leave number;
• Patient's name;
• patient's age;
• patient's residential address;
• the patient's place of work and work performed;
• diagnosis;
• Full name of the doctor;
• from what date to what day of the month the employee is released from work;
• number of days of sick leave;
• a note about the patient’s referral to another medical organization.

Entries are made clearly and legibly without crossing out or corrections. In case of errors, corrections are made, which must be certified by the seal of the institution and the signature of the head.

Temporary disability sheet registration form

Important! A monthly check is carried out to check the correctness of the book of registration of temporary disability sheets. The incidence and duration of the disease are analyzed. It is recorded how many forms are damaged, lost or stolen.

Employer

Employers independently develop a form for registering sick leave sheets, taking into account their needs. For them, recording sick leave is optional.

The following information is entered into the registration log:

• name of the organization (on the title page);
• number of the certificate of incapacity for work;
• name of the medical institution that issued the sick leave;
• position and full name of the employee;
• period of temporary incapacity for work;
• the basis for issuing sick leave;
• information about violation of the treatment regimen;
• date of receipt of sick leave by the employer.

In addition to the name of the organization, the TIN, OGRN, legal address, and the person responsible for maintaining the journal may be indicated.

Temporary disability sheet log form (for the employer)

Magazine sample

You should know! After registering the certificate of incapacity for work, it is handed over to the accountant, who calculates the temporary disability benefit. Next, the sick leave is transferred to the Social Insurance Fund. The employer, with the next advance payment or salary, transfers money to the employee for the first three days of temporary disability. For the remaining days, the benefit is paid by the fund.

Register of certificates of incapacity for work

Sick leave is issued according to a strictly defined procedure and taking into account the following principles:

• the basis for obtaining the document is the personal illness of the employee or the illness of a close relative;
• the forms have assigned numbers that are not repeated;
• completed sick leave certificates are issued only against signature;
• the medical institution must have a license to treat patients;
• According to the rules of office work, the document must be submitted to the employer for payment no later than six months after the patient is discharged.

At the enterprise, the sheet is handed over to the HR department employee, who makes a note about absence due to illness on the worksheet. The document is then sent to the accounting department for payment. Disability benefits are calculated according to the following algorithm:

• within five days from the moment of receiving the sheet from the employee, the accountant submits the document to the Social Insurance Fund;
• with the next payment (salary or advance), the employee receives compensation for three missed days, which is paid by the company;
• Depending on the date of receipt of the sick leave form by the Social Insurance Fund, payments are credited to the employee’s account within one week.

After the certificate of incapacity for work is issued, it is attached to the employee’s personal file and stored along with other documents. The storage period is not specified in the law, but you can be guided by the articles of the Law “On Insurance Contributions”.

ATTENTION! The provisions of the legislative act stipulate that all documents on the basis of which cash payments are made to citizens must be kept for at least 6 years.

Based on the above, special attention should be paid to the rules for recording disability documents. There are no uniform requirements for what registration documents must be present at the enterprise to systematize information about sick leave. Most often, a book (or journal) of disability forms is used for this.

According to the design rules, the notebook must be compiled taking into account the following requirements:

• design of the title page, which contains the name of the enterprise and the title of the document, the reporting year;
• completed sheets are subject to mandatory numbering;
• the last sheet indicates the number of pages and the signature of the employee who prepared the notebook;
• at the beginning the surname of the employee who is responsible for its maintenance is indicated.

As for the volume of the book, there are no uniform requirements for this: the personnel officer independently decides how many pages will be enough for him to complete the registration work.

Is it necessary to keep records of electronic sick leave?

When issuing an electronic sick leave certificate, the paper form of the document is not filled out. All information about the case of temporary disability is filled out in the Social Insurance Fund system.

The medical organization fills out its part of the certificate of incapacity for work and informs the patient of its number. The employer, through the organization’s personal account in the Social Insurance Fund system, fills out the second part based on information about the electronic sick leave number.

Medical organizations and employers have access to all electronic certificates of incapacity for work in the personal account of the FSS website. If necessary, just log in using your digital signature and obtain the necessary information. However, they do not have the authority to delete an already completed sick leave form from the system.

Thus, it is not practical to keep a register of electronic disability certificates, since they are automatically taken into account in the online social insurance service.

Procedure for storing reporting forms

In accordance with the previously stated Instructions, certificates of temporary disability must be stored in medical organizations in fireproof cabinets that can be locked with a key. The premises in which they are located must be securely closed and sealed.

Access to sick leave certificates by third parties is prohibited in order to ensure the safety of state funds, since fraudulent activities can be carried out with sick leave certificates. In addition, damaged sick leave certificates, as well as stubs from previously issued documents, are subject to mandatory storage for three years. After this period they can be destroyed.

Basic errors in accounting

Errors in recording temporary disability certificates are usually associated with the peculiarities of their circulation between the Social Insurance Fund and the medical institution, as well as when used in document flow in the medical organization itself. Typical errors when accounting for BSO of this type include:

• untimely preparation and submission of reports and applications for sick leave from the Social Insurance Fund;
• incorrect registration of the receipt book and distribution of sheets without filling out the necessary columns;
• not using off-balance sheet account 03 to record sick leave in accounting;
• lack of inventory of damaged forms, as well as failure to make entries in the book of records of damaged forms;
• untimely destruction of damaged forms or sick leave stubs;
• access to forms by third parties who are not responsible for the use of forms.

A specific example of recording sick leave certificates

The medical institution of Stroitel JSC, on the basis of its existing license, has the right to issue certificates of incapacity for work. In 2015, it received 500 forms of leaflets from the FSS of the Russian Federation. During the year, it issued 312 certificates of incapacity for work to treated people.

The doctors handed in 3 damaged certificates of incapacity for work in addition to the existing 5 certificates. In just one year, 2 sheets of paper were destroyed due to the expiration of their shelf life. In addition, 412 certificates of incapacity for work were received from doctors. Initially, 214 were stored, and 13 were destroyed during the year. The organization had 15 sheets of paper at the beginning of the year.

We will generate the postings in the context of analytics, and the results will look like this:

Accounting entries for accounting

Accounting of sheets is carried out on off-balance sheet account 03 “Strict reporting forms”, which does not provide for the principle of double entry. However, for ease of understanding and accounting, you can use this principle. When accounting for temporary disability certificates, the following standard entries are made for off-balance sheet account 03 in the context of analytical subaccounts:

Reporting on certificates of incapacity for work

For all operations with temporary disability certificates, as well as their stubs, medical institutions are required to report to the Social Insurance Fund. At the same time, they must draw up and submit reporting forms established by law.

Firstly, to obtain new documents, medical institutions submit an application report to government authorities no later than the 5th day of the month following the reporting quarter. With the help of such an application report, organizations report on the forms they have in stock, and also order new ones.

Drawing up a report of this type is mandatory after the end of any quarter, regardless of whether the institution needs new forms or not.

The second form of reporting is an application report for the next calendar year, which indicates how many forms are planned to be received from the Social Insurance Fund for the next year. This report is submitted no later than February 1 of the current year, and, as a rule, such data will be taken into account when issuing sheets next year.

Both types of application reports must be drawn up according to the template established by law, and also signed by the head of the medical organization and its chief accountant, and also certified by a seal.

Sample of filling out the sheet registration log

An employee of Urozhay LLC, Andrey Valentinovich Smirnov, provided the company’s personnel department with a sick leave for child care. Document number 012 338 546 700 was issued by Municipal Unitary Enterprise State Enterprise No. 23. The period of illness was from February 1 to February 10, 2022. The company carries out operations:

1. Acceptance of a certificate of incapacity for work from an employee.
2. Entering document data into the accounting journal.
3. Submitting the document to the accounting department for calculation and payment.

Fragment of the accounting book:

Continuation of the fragment:

When calculating the certificate of incapacity for work, the accounting employee must pay attention to the coding. For a number of categories of disability, there is a limit on paid days. Thus, for caring for a child under 7 years of age, the maximum number of paid days is no more than 60 per year. If the limit is exceeded, the period is not paid; the sick leave is confirmation of a valid reason for absence from work.