Displaying sick leave in the time sheet. Indication of sick leave on the report card - how to mark sick leave on the report card? How to reflect sick leave on a timesheet

Sick leave on the timesheet is displayed by entering an alphabetic or numeric code in the corresponding column. You will find more information about the features of displaying sick days of employees in time sheets in the article below.

The obligation of the employer to maintain a time sheet

In accordance with paragraph. 4 tbsp. 91 of the Labor Code of the Russian Federation, the employer is required to keep records of the time actually worked by each employee. First of all, this data is necessary to calculate the employee’s monthly earnings. In addition, recording hours worked allows the inspection bodies to monitor compliance by the employing organization with the standards establishing the length of the work week (according to paragraph 2 of Article 91 of the Labor Code of the Russian Federation, the maximum standard value is 40 hours). In case of failure to keep track of working hours, administrative sanctions may be imposed on the employer in accordance with clause 1 of Art. 5.27 of the Code of Administrative Offenses for violation of labor legislation.

To record the time actually worked by employees, a special timesheet is kept. Since the obligation to maintain a unified form was abolished after the adoption of the accounting law (since 2013), each employer has the right to independently develop its own timesheet form. However, for many it is much easier to take a unified time sheet and modify it a little, taking into account their own accounting nuances. Forms T-12 and T-13, approved by Decree of the State Statistics Committee dated January 5, 2004 No. 1, are used as the basis.

What sick leave code is best to use on a time sheet?

Symbols of actually worked/unworked time are contained on the title page of the T-12 form. These designations are used everywhere to maintain the above timesheet, even if it was developed independently.

In accordance with the indicated transcripts designation of sick leave in the work time sheet can be done in either alphabetic or digital form. Moreover, in cases where an employee is paid benefits during days of incapacity, days of absence from work for health reasons are noted in the report card by entering code “B” or “19”. If the benefit is not paid, then the days of absence from work due to illness are marked on the report card with the code “T” or “20”. Cases when the insured are not paid disability benefits are listed in Art. 9 of Law No. 255-FZ of December 29, 2006.

Don't know your rights?

Each employer has the right to determine independently which code (letter or numeric) is best to use for reflection in the timesheet. Most often, a digital designation code is used when maintaining time sheets using computer technology, while an alphabetic code is more informative and easier to process information manually.

Reflection of days of incapacity for work in the time sheet in various situations

When reflected sick leave on the work time sheet Various situations are possible, which are most often caused by the fact that the employee did not inform in a timely manner that he had open/closed sick leave. Certificates of incapacity for work are issued in accordance with the procedure approved by order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n. As an example, let's look at some cases that arise when filling out a timesheet.

If an employee does not go to work without reporting the reasons (i.e., did not inform the employer about his illness in a timely manner), each day of his absence from work is noted in the report card by entering the code “NN” or “30”, meaning absence from work due to for unknown reasons. After the employee submits a certificate of incapacity for work, corrections are made to the time sheet and the code “NN” is replaced by “B” or “T” or “19” or “20”.

If an employee falls ill during vacation, sick days extend the time the employee is on vacation (Article 124 of the Labor Code of the Russian Federation), except for cases when the employee is on vacation with subsequent dismissal - then vacation days are not extended, but benefits (if any) are paid . Vacation days are not extended for sick days (since a certificate of incapacity for work is not issued) also in cases where the employee is on study leave, parental leave or leave at his own expense.

All these nuances are reflected in the time sheet, but the following scenarios are possible:

1. If an employee, while on vacation, notified the employer by telephone or other means about the opening of sick leave, then the corresponding notes about the days of temporary incapacity for work are immediately made on the time sheet.
2. If the employee returned to work after vacation and presented a certificate of incapacity for work for days that coincided with vacation pay, corrections are made to the time sheet by replacing the code “OT” or “09” (if on main leave) or “OD” or “10” entered there. (while on additional paid leave) to code “B” or “T” or “19” or “20”. Note: in the future, the employer and employee must come to an agreement on the use of unused vacation days (usually the vacation is transferred/extended or compensation is paid for unused days).
3. If the employee did not return after the vacation and independently extended his vacation time, adding days of illness and without notifying the employer about the presence of a certificate of incapacity for work, in the time sheet all the days the employee was absent from work after the vacation days are marked with the code “NN” or “30”. When submitting sick leave, corrections are made by arranging vacation days and days of temporary disability in chronological order.

How to make corrections to a timesheet

If any of the situations described above arise, when changes need to be made to the time sheet, the employer can use one of two options:

1. If the time sheet is not yet closed and you need to make changes, then this is very easy to do. In the case of maintaining a timesheet in electronic form, the operator simply makes changes to the electronic document, which is then printed with the already corrected data. If the timesheet is filled out by hand, then you will need to take a new form and transfer all the information taking into account the changes.
2. If the time sheet was closed at the end of the month and changes are required related to the employee submitting a certificate of incapacity for work, it is necessary to proceed differently. In lines that contain codes that require correction (for example, “NN” or “OT” should be corrected to “B”), the incorrect data is carefully crossed out. The employee responsible for the correct maintenance of the accounting sheet makes the correct entry above (or next to) the crossed-out value. It is important to remember that all corrections, in accordance with paragraph 7 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, must be accompanied by an indication of the date the entry was corrected and the signature of the person responsible for maintaining this document (with full name deciphered). You can also make a clarifying inscription in a free space in the document, for example: “Believe the correction “FROM” to “B” for January 5-8. The basis for making the correction is the certificate of incapacity for work dated January 15, 2016 No. ХХХХХХХХХХХ.”

In conclusion, it remains to be said that the previously mentioned unified forms T-12 and T-13 are not mandatory for use, although they are used by many employers as a basis for developing their own time sheet form.

Each enterprise keeps records of hours worked. The period of temporary incapacity for work of the employee is also noted in the relevant document, since the employer is obliged to pay benefits to his sick subordinate. How exactly sick leave is reflected in the work time sheet, the features of its recording are described below.

Recording time worked is a must

Working hours are recorded using primary documents - unified forms T12 and T13, which are called time sheets and wage records. It reflects daily data on employee attendance or absence, vacation days, sick leave, weekends and holidays.

At the end of the month, the timesheet is closed and transferred to the accounting department for payroll calculation.

Purpose of the document:

1. Monitoring compliance with internal labor regulations.
2. Accounting for the amount of time worked.
3. Correct calculation of earnings.
4. Basis for compiling labor statistics.

• kept in one copy;
• opens a day or two before the start of the new month;
• submitted to the accounting department.

Important! Form T12 is filled out manually, and Form T13 is filled out automatically.

Reflection of days of temporary disability in the timesheet: step-by-step instructions

When an employee is notified that he has been issued sick leave, the HR officer must follow these steps:

When an employee submits a closed certificate of temporary incapacity for work, it is necessary to check its execution: whether all the necessary fields are filled in, whether the seal and signature are in place.

Important! The report card is kept by a specialist who is assigned the corresponding responsibility by order of the manager. This could be a personnel officer, an accountant. It is possible that the director retains such accounting for himself.

Codes and symbols in the report card

In the timesheet, the days of the month are marked separately. Each of them contains two lines. The code (alphabetic or numeric) is written at the top, and the number of hours worked is at the bottom. For a five-day working week, the number “8” is put in, corresponding to the length of the working day.

Sick days are indicated by the following codes:

Code T (or 20), meaning that the employee is sick but is not entitled to receive benefits, is set for the following periods of time:

• treatment of domestic trauma;
• release from work without pay or with payment (full, partial). An example is being on vacation at your own expense, the child’s illness during the next vacation;
• removal of an employee from work, with the condition that his salary was not accrued;
• administrative arrest or imprisonment;
• conducting forensic medical examinations;
• simple. If the employee fell ill before him, the benefit is paid.

The code is either numeric or alphabetic. Which one is decided by the head of the enterprise. Sample .

Several methods for filling out timesheets

Office management provides for the following methods of maintaining timesheets:

1. Complete registration.
2. Registration of deviations.

The first method involves filling out each cell of the report card. The employee’s “condition” is recorded daily: working the whole day, going on vacation, being on sick leave, etc.

When using the second method, only deviations from the standard work schedule are recorded in the timesheet. Sick leave, part-time work, vacations, and absences for unknown reasons are recorded. They are reflected in the top line with symbols. The bottom column of the line is not filled in.

If there are no deviations from the standard schedule, the cells are left empty. This means that the employee worked as usual for the entire month.

Important! It is necessary to fill out the time sheet carefully, since errors or inaccuracies can cost the company a fine.

State Labor and tax specialists are often interested in this primary document. Inaccuracies in filling out lead to incorrect calculation of salaries, social contributions and taxes. Such errors entail administrative liability.

The amount of the fine for officials and entrepreneurs working without forming a legal entity ranges from one to five thousand rubles, for enterprises - 30-50 thousand rubles.

To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓

Sick leave in the time sheet: making corrections

Any mistakes made must be corrected. If the timesheet is not yet closed, it will have to be rewritten. It is more difficult when incorrect entries are identified after it is completely filled out and approved by the manager.

Example. The driver Valeev S.L. did not show up for work on February 20 and reported that he was ill and would start work no earlier than in a week. The HR specialist wrote down the code “B” next to his last name on the report card for all five days (from February 20 to February 24).

On Monday, the driver presented a sick leave certificate, which indicated the cause of incapacity for work - a domestic injury. The code “T” should be written on the report card. The specialist had to rewrite it.

If the document were closed, then it should be corrected as follows:

• cross out code “B”;
• write “T” next to it;
• in the margins of the report card write: “Corrected from “B” to “T” from February 20 to 24 regarding the driver S.L. Valeev,” indicate the sick leave number and the date of its opening;
• certified by the signatures of those persons authorized to do so.

How are days of temporary incapacity paid?

Payments for sick leave are made after the document is presented to the employer. The time sheet contains a code corresponding to the reason for the employee’s absence.

The amount of the benefit depends on:

• employee's insurance period;
• his average salary:

When the length of service is less than six months, the current minimum wage is used in the calculation.

The benefit must be paid in the following cases:

• employee illness;
• illnesses of the child and close relative;
• rehabilitation in a sanatorium after hospital treatment;
• prosthetics necessary for medical reasons;
• quarantine (applies not only to the employee himself, but also to his children under seven years of age).

The first three days of illness of the employee are paid directly by the employer, then by the Social Insurance Fund. In all other cases, payments are financed entirely from the social insurance fund.

Floating date of illness - accounting features

A sick employee can see a doctor, for example, after a night shift, or use emergency medical care in the evening. The doctor, if the illness does not allow you to work, issues a sick leave certificate on the same day.

Confusion arises because the start date of sick leave coincides with the date of a fully worked day. In the report card, code “B” is written down from the next day.

An employee has the right to contact a doctor with a request to reissue a sick leave certificate. Then the accounting of his working time is reflected more correctly.

What is the maximum period of sick leave reflected in the report card?

Being sick for too long and keeping your job is not easy. Yes, and the doctor can issue a certificate of temporary incapacity for work for a maximum of 15 days (calendar). When dental prosthetics is performed, the period is limited to 10 days.

If the illness continues beyond the specified period, the temporary disability certificate is extended based on the decision of the medical commission for another 15 days.

A patient can remain on sick leave for up to 10 months, after a serious operation or injury – up to a year.

After 4 months of temporary disability, the medical commission will raise the issue of disability.

The number of paid days for one calendar year in other cases is:

Each employer, without exception, has an obligation to maintain a time sheet, which records time worked and absences from work.

Each of the reasons for omission implies an individual designation using letters or numbers. The way sick leave is reflected in the document depends on whether it involves payment.

The essence and meaning of the accounting sheet

Working time sheet (hereinafter referred to as TURV, or TRV) is a document through which work takes place. display basic information related to work schedule. It gives an understanding of when a person was absent from the workplace, whether he used his vacation, if so, when he left and returned, whether he went on business trips, or whether he had absenteeism for a certain period of time. Every enterprise should include add this paper to your document flow.

There are several key problems that can be solved through the use of expansion valves:

• control of work time and time off of employees in the organization;
• confirmation of stay at the workplace;
• calculation of the salary amount, which depends on from actual visit places of performance of labor duties;
• determination of statistical information for the purpose of submission to regulatory authorities.

In order to ensure rational document management, the organization appoints a specific employee with experience.

Features of sick leave reflection

The obligation to register sick leave within the framework of this document is assigned to absolutely every employer, as evidenced by the provisions of Art. 91 Labor Code of the Russian Federation. This contributes rational conduct of settlement transactions according to salary.

For accounting purposes, it is customary to use TRVs related to forms T-12, T-13, which were developed and subsequently adopted by the State Statistics Committee on January 5, 2004.

If the agreed standards are violated, the employee responsible for maintaining responsibility imposed according to the code of administrative offenses (Article 5.27).

To complete each column, you need to follow a simple algorithm of actions. For this, it is most advisable to use the T-12 form. You can enter information by following the following instructions:

• choice document designations(if we are talking about sick leave, the letter “B” is indicated);
• determining the code value in the line at the top of the table (if there is no document, the responsible employee puts the letter “N”);
• identifying the actual amount of time, worked out by man.

Paperwork implies the availability of all necessary information about the employee.

To rationally put any marks, you can use two ways to fill out the paper. And each of them is correct. If competent worker decided to make notes on an ongoing basis, he should note the following points:

• time of arrival and departure from the workplace;
• exact hours worked schedule;
• all kinds of reductions in working hours;
• vacation periods;
• other.

If certain deviations or violations occurred on the part of the employee, they are subject to mandatory recording. This could include unauthorized absences, going on vacation at your own expense, or periods of illness.

Notes on sick leave in the TRV must be made accurately. The document must be provided to tax inspectors; it is required by judges, prosecutors, representatives of the State Tax Inspectorate, and statistical organizations.

Employee days spent in the hospital are indicated using special code combinations:

• “P” - prenatal and postpartum period;
• "T" is a sheet suggesting lack of opportunity the employee receives payments;
• “B” is the time period implying the accrual of benefits.

In the process of drawing up a sheet in connection with maternity leave the vacationer is given every day indicated on the sheet. The exact designation is “P”. Weekends are also taken into account. Once the document has been submitted, competent specialist has the right to do the following:

• if the expansion valve is not closed, it is permissible to rewrite it and then insert new codes;
• If the document is closed, it is possible to correct it.

Corrections are being made by a professional employee, who has impressive experience in this area.

To do this, carefully cross out the marked “NN” codes, and write the letter “B”, “T” or “P” next to them. All corrections must be subject to clear identification.

To ensure the convenience of the HR specialist’s work, it is necessary to use several forms of TRV. The most common is A4 sheet. It is filled in by personnel department staff, but it is possible to maintain documentation in electronic format. It is considered the simplest, most convenient and progressive. Both documents can be printed and provided to inspection authorities.

Designation of maternity leave

Pregnant employees have the right to count on additional service time, as evidenced by basic standards Art. 255 Labor Code of the Russian Federation. This point is also noted in TURV by means of the letter designation “P” or the accepted digital format – “14”. As for the registration of subsequent leave intended to care for a newborn child, its registration is carried out in the form of the letters “OZH” or the number “15”.

An employee who is listed as a vacation worker can continue to implement labor functions on a part-time basis.

In this case, the fact of visiting the workplace is recorded in the document as “01” and “OZH”, which means work during the daytime and at the same time being on parental leave for a child up to 3 years old.

Codes are marked in one cell through the “/” symbol, or an additional line is filled in in the TRV.

In TURV, “P” or “14” is placed opposite the surname of the employee who is on this leave, and the fields within which the recording hours worked, remain empty. To mark a decree in the document in question, a justification is required. Its role may be played by an Order issued by management.

Filling algorithm

1. Filling out the columns is carried out during a monthly period, and after it is completed, the document will summarize the number of hours actually worked by each employee.
2. The indication plays an important role subtotals, working hours in the first and second half of the accounting month.
3. Absolutely every exit or absence of an employee to the place of performance of duties must be recorded using a continuous registration method.
   Within the framework of this fixation method, it is assumed that opposite each of the numbers of the month in the document, filling is required corresponding graphs, in which the alphabetic and digital values ​​will be reflected.
4. In the 4th and 6th columns there are supposed (according to the T-12 form) 2 lines. At the top is happening fixing the letter designation varieties of time expenditure, while the number of hours for each of them is entered in the lower part.
5. If the employee was on a business trip that day, then the code value “K” should be entered. The mark “0” is placed below, because at this time employee was in another organization.
6. Reflection of weekends and holidays is carried out according to the same principle using the same symbols. The code “B” is placed at the top, and the number “0” at the bottom.

All codes that are included in the document in question must be supported by documentary evidence.

The TRV is drawn up in one copy twice a month, i.e. directly for its first part and as a result. The following specialists put their “autographs” on the document:

• timekeeper;
• a manager belonging to a specific structural unit;
• HR specialist responsible for maintaining the document.

• for the first half month, the document is submitted no later than the 12th;
• for the entire period - no later than the 25th.

Brief designations with explanation

In the process of filling out a document, specialists are faced with certain characters. The form uses specific letters or numbers that appear on the cover page of the form.
Here are some of the most common sign options:

• “I” – daily hours worked;
• “B” - weekends and holidays during which the employee didn't perform job responsibilities;
• “NN” - the fact of absence from the workplace for causal reasons that have not been clarified;
• "N" - night hours;
• “РВ” - working hours classified as weekends and holidays;
• “C” - overtime hours during which the employee performed job responsibilities;
• "K" - days when the employee was sent on a business trip;
• “B” - the time period during which the employee was temporarily disabled;
• “U” - leave that was taken during the passage special education;
• “OT” - annual main vacation days, which are paid by management;
• “OZ” - if the leave is not paid, i.e. it was actually taken by the employee at his own expense.

Thus, filling out the TRV is a responsible process that requires a professional approach and a certain amount of time. Following the algorithm for its design plays an important role.

For more information on filling out the accounting sheet, see the video below.

An employee does not always work a full month. He may be missing cause of illness. In this case, it is fundamentally important to know how to indicate sick leave on the timesheet for the correct calculation of wages.

The working time of employees and all deviations from it are reflected in the working time sheet. Article 91 of the Labor Code of the Russian Federation (paragraph 4) obliges the employer to maintain it. All reasons for the employee’s absence and attendance are assigned unique code, which may have alphabetic or digital designation.

After the abolition of the mandatory use of unified forms ( T-12, T-13), each organization can develop this document independently. However, most businesses use familiar forms, changing them only slightly.

Important! An organization that does not keep track of working hours may be held administratively liable with penalties ( clause 1 art. 5.27 Code of Administrative Offenses).

How are sick days reflected?

To indicate days of incapacity for work There are two codes. Their application depends on whether benefits are due during this time. If it is paid, a mark “B” or “19” is affixed. When compensation is not due, code “T” or “20” is displayed. Situations where benefits are not paid have been established Art.

Sick leave on the report card

9 of Law No. 255-FZ of December 29, 2006:

1. for the period liberation an employee from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation, with the exception of cases of loss of ability by the employee due to illness or injury during the period of annual paid leave;
2. for the period suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period;
3. during the period of imprisonment into custody or administrative arrest;
4. during the period of forensic medical examination;
5. for idle period, except as otherwise provided part 7 of article 7 of this Federal Law.
6. the onset of temporary disability as a result of a court-established intentional infliction of harm to one’s health by the insured person or suicide attempts;
7. the onset of temporary disability as a result of the insured person committing intentional crime.

The organization itself chooses which designations (letter or numeric) it will use. The code is placed opposite the employee’s last name in the top line - on those days of the month on which the person was sick (reflected on the sick leave). At the end of each half of the month, the number of working days is summed up in the timesheet. When closing a period, deviations in days and hours are recorded.

The timesheet can be filled out in two ways:

1. Solid - the employee’s “condition” is noted daily.
2. By deviations - only notes on deviations from the regular schedule are entered (vacations, downtime, sick leave, business trips, etc.).

The man got sick and did not go to work, but did not warn about it. In such situations, “NN” or “30” are entered on the report card. This reflects absence for unknown reasons. Subsequently, when a person brings a certificate of incapacity for work, the codes change to “B” (19) or “T” (20).

The employee took sick leave during annual leave- vacation is extended by the number of sick days that fell on it. In some cases, by agreement of the parties, the vacation is postponed to another time. In the time sheet, the vacation code “FROM” (09) is replaced with the corresponding sick leave code. Thus, the issue of extending vacation is resolved if the employee has previously warned about the coincidence or provided sick leave.

When an employee independently extended my vacation, without warning about this, days of absence are marked with the code “NN” (30). Corrections are made after submitting a certificate of incapacity for work.

Important! Annual leave is not extended if sick leave was issued to care for a child or other relative.

An employee can go to the clinic on a weekend (holiday). If the patient’s health does not allow him to go to work after the weekend, sick leave is opened on the same day.

Part 8 of Article 6 of Law 255-FZ says the following:

“Temporary disability benefits are paid to the insured person in all cases specified in parts 1 - 7 of this article, for calendar days falling within the corresponding period, with the exception of calendar days falling within the periods specified in Part 1 Article 9 of this Federal Law«.

This means that all sick days, including weekends, are reflected in the sick report card.

What if an employee worked his shift and went to the doctor in the evening? In this case, code “B” is entered from the next day so that there is no overlap of one event with another.

For an internal part-time worker, the time sheet is kept separately for each position he occupies. Sick leave is recorded on all lines.

Let's consider sample report card accounting of working time with sick leave using an example.

The employee fell ill on his day off and was absent from work for 10 days. He warned the HR department about his illness, and on September 19 (the first working day after his illness) he brought in a certificate of incapacity for work.

For all 10 days, the mark “B” is placed on the report card. In column 10 of the form, “B” is also entered. In column 11 the number of days (hours) of illness, in our case – 10 (80).

How to correct a timesheet

Eat two ways making corrections, depending on whether the reporting month is closed or not.

If the period has not yet ended, then a new form is filled out taking into account the changes. When adjusting a timesheet in a specialized program, changes are made to the electronic document.

How to put sick leave on the report card when is the month already over? The adjustment is made as follows:

• incorrect data is crossed out with one line;
• The correct code is placed above or next to it;
• corrections are certified by the date and signature of the responsible person.

Reference! An explanatory entry in a free space is allowed, for example, “The correction “NN” to “B” for March 2 - 6 is to be believed.”

For timely and correct reflection of sick leave and other deviations, the organization must assign responsible person for keeping timesheets.

When applying for sick leave for children, at any time you may encounter two new situations. Firstly, the employee can bring a doctor’s certificate instead of a certificate of incapacity for work for the days of the child’s illness. Secondly, the Russian Federation may refuse to reimburse children’s sick leave if the employee was on maternity leave but worked part-time. In both situations, it is not at all clear how to reflect the disability on the time sheet and enter these days into the earnings certificate. You will learn in detail how to do this from this article.

Instead, the employee brought a doctor’s certificate

The number of sick days that the company must pay depends on the age of the child. For example, if a child under 7 years old is sick, then the benefit is paid for no more than 60 calendar days per year, if the child’s age is from 7 to 15 years - no more than 45 calendar days (Article 6 of Federal Law of December 29, 2006 No. 255 -FZ). If this limit is exceeded, no benefits are awarded for days of incapacity above the limit. Nevertheless, the doctor must still issue a certificate of incapacity for work for the entire period of illness. After all, this document not only serves as the basis for granting benefits, but also confirms a valid reason why the employee was absent from work.

Until recently this was an axiom. But at the end of summer, doctors began to issue certificates only for paid days of illness of the child. And for days above the limit, certificates are now issued.

We believe that this is illegal and the employer must still count paid days. The doctor will not be able to take into account all the days of illness if the employee was served in different clinics during the year, for example, when moving or when a similar opinion is held, as we found out, in the Federal Social Insurance Fund of the Russian Federation. But until there is official clarification, doctors will not change anything. We have prepared an official request to dot all the i’s. In the meantime, you can document the employee’s absence from the office based on a certificate.

Enter the same codes in the timesheet as if the employee brought sick leave on extra-limit days. Namely, the days of the child’s illness, confirmed by a certificate of incapacity for work, are indicated in the report card with code “B”. And the days that the doctor issued a certificate are coded “T” (sick leave without assignment of benefits).

The reason for absence from work is valid, and this is confirmed by a doctor’s certificate. That is why you cannot register these days as absenteeism, and there is also no point in sending an employee on vacation at his own expense, and besides, this will shorten the employee’s vacation period. After all, the time of children’s sick leave, including that recorded in the report card on the basis of a doctor’s certificate, is included in this length of service in full. And vacation at your own expense is only within 14 calendar days per working year (Article 121 of the Labor Code of the Russian Federation).

You are required to issue such a certificate to each employee on the day of dismissal (subclause 3, clause 2, article 4.1 of Law No. 255-FZ). Among other things, it must indicate the time of care for sick children. It should also include those days for which you did not pay benefits. Even if they are issued not as a sick leave, but as a certificate.

A part-time employee took sick leave for children

An employee who is on maternity leave has the right to work part-time and still continue to receive monthly benefits. Moreover, if she herself gets sick or her child gets sick, the doctor must issue a sick leave (clause 23 of Order No. 624n), and the company must pay for it. In this case, the employee is simultaneously entitled to both child care benefits and sick leave related to her illness. After all, these two benefits have different reasons for payment. But experts from some branches of the Federal Social Insurance Fund of the Russian Federation believe that in such a situation the employee is not entitled to sick leave benefits. In their opinion, in order to receive sick leave, she must interrupt her maternity leave. The FSS confirmed to us that such a position is illegal. Therefore, the company must assign benefits. And if a branch of the fund refuses to reimburse it, you can complain to this branch or to the regional branch of the FSS of the Russian Federation.

What codes to put on the report card?

Leave to care for a child up to three years of age is designated by the code “OZH”. On the employee’s working days, next to the code “OJ”, also put the code “I” (appearance). And the days when the employee was supposed to go to work, but did not come due to the child’s illness, are coded “B” (or “T” if the days of illness are beyond the limit).

Example
Employee of Pioneer LLC Sviridova I.S. cared for a sick child from December 11 to December 25, 2014 inclusive (15 calendar days in total). Of these, five days are above-limit (from December 21 to 25). The child's age at the time of illness was one year and five months. The employee is on leave to care for this child and has started working part-time since January 9, 2014.

Since the employee is on maternity leave, the accountant will designate all days of December in the work time sheet with the code “OZH”. At the same time, the days when the employee went to work - from December 1 to 4, from December 8 to 10, from December 29 to 31 - the accountant designated the days of paid sick leave (from December 11 to 20) - with code "B", and over-limit days (from December 21 to 25) - with code “T”. We have provided a sample of filling out the report card for December below.

How to fill out an earnings certificate

If an employee who worked on a reduced schedule and took sick leave for children in 2014 quits in 2015, then the question will definitely arise: how to fill out a certificate of earnings and excluded periods? Firstly, in section 3 of the certificate you need to indicate the entire amount of the accrued salary. And secondly, in section 4 - all days of maternity leave, that is, including those days when the employee worked part-time (letter of the Federal Social Insurance Fund of the Russian Federation dated June 20, 2013 No. 25-03-14/12-7942) .

In addition, as a general rule, it is necessary to show the time when the employee took sick leave to care for a child. However, in this case this does not make any sense, since it will still not be possible to exclude the same period twice. But if you nevertheless indicate in the certificate periods of temporary disability that overlap with the period of care leave, this will not be a mistake. In this case, the number of excluded days in the certificate must correspond to the actual one.

For example, throughout 2014 the employee was on maternity leave and worked part-time. In addition, she issued sick leave for a total of 25 days. Then the certificate should indicate 365 excluded days. There is no need to indicate the amount (390 days). But if you then decipher all the excluded periods, that is, show both care leave and periods of illness, the certificate does not need to be redone.