Actions in case of work injury. What to do if you are injured at work

It is not uncommon for employees to be injured in the course of their work. What should an employer do if an accident occurs? What documents should be issued? What payments are due to the victims? How to reflect them in accounting and tax accounting? You will find answers to these and other questions in the article.

The current legislation establishes the obligation of employers to transfer insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to the FSS of the Russian Federation. These contributions are a kind of guarantee of compensation for harm to employees if they have damaged their health and lost their ability to work due to an accident at work.

According to Article 3 of Federal Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Law No. 125-FZ), an industrial accident is an event as a result of which an employee died or was injured in the performance of work duties or work in the interests of the employer. Moreover, where this event occurred - on the territory of the employer or outside it, or while traveling to the place of work or returning from the place of work on the employer's transport, does not matter.

Situation one. An employee is injured on the way to or from work. In this case, the injury will be recognized as work-related if the employee went to work (from it) on the employer's transport or personal vehicle, however, subject to several conditions. First, the employee used a personal car at the direction of the employer or for official purposes, which is enshrined in the employment contract and the corresponding order. The second - in the accounting department there is a certified copy of the vehicle registration certificate. Thirdly, a record is kept of the employee's official trips in a personal car. In other cases, including when going to work by public transport, the injury is recognized as domestic.

Situation two. An employee is injured while on a business trip or business trip. In this case, the injury is recognized as work-related, regardless of how he moved (by transport or on foot). The main thing is that documents are available confirming that the work of the employee is traveling in nature or related to business trips.

Situation three. An employee was injured during a lunch break. In this case, an injury can be recognized as a work injury if the following condition is met: the time of the lunch break and its duration are established by the internal labor regulations or an agreement between the employee and the employer. Given this condition, it turns out that if the employee had lunch at an unspecified time, then the injury received during lunch will not be industrial.

Situation four. An employee was injured during a corporate party. In this case, any injury will be considered domestic, since it was received outside of working hours and not in the performance of work duties. This follows from the provisions of Article 227 of the Labor Code of the Russian Federation.

What to do if an accident occurs

The procedure for the employer's actions in the event that an employee has an accident at work is determined by Articles 228-230 of the Labor Code of the Russian Federation, as well as the Regulations on the peculiarities of the investigation of accidents at work in certain industries and organizations, approved by the Decree of the Ministry of Labor of Russia dated October 24, 2002 N 73.

So, first of all, the employer must organize first aid for the victim or organize his delivery to a medical organization and take immediate measures to prevent the impact of traumatic factors on other people.

Then, before starting an accident investigation, it is necessary to save the situation as it was at the time of the accident. And only after that it is necessary to inform the necessary authorities and organizations about the accident.

Note.The obligation to create a labor protection service or to hire a labor protection specialist lies with all employers if the number of their employees exceeds 50 people (Article 217 of the Labor Code of the Russian Federation).

If the injury is minor, then the accident should be reported only to the territorial body of the FSS of the Russian Federation at the place of registration. If the injury is severe or a group accident has occurred, then, in addition to social insurance, you will need to notify the following authorities:

the State Labor Inspectorate;

Prosecutor's office at the scene of the accident;

Executive authority or local administration at the place of registration of the organization (IE);

Trade Union;

Rospotrebnadzor for acute poisoning.

Note.The form of the message is given in Appendix N 1 to the order of the FSS of the Russian Federation of 08.24.2000 N 157, and notices in Appendix N 1 to the decision of the Ministry of Labor of Russia of 10.24.2002 N 73. The investigation period begins to be calculated from the date of issuance of the order on the consciousness of the commission.

Take note. When an event cannot be considered an accident

The current legislation establishes a number of cases that will never be recognized as industrial accidents. These include:

Death due to illness or suicide, confirmed by a health institution and investigating authorities;

Death (damage to health), if the only cause was alcohol (other toxic) intoxication of the employee, not related to violations of the technological process in which toxic substances are used;

An accident that occurs when a victim commits a crime.

This is stated in paragraph 23 of the Regulations on the peculiarities of the investigation of industrial accidents in certain industries and organizations, approved by the Decree of the Ministry of Labor of Russia of October 24, 2002 N 73.

To investigate an accident at work, the employer must set up a commission consisting of at least three people. This commission within three (for minor injuries) or 15 calendar days (for severe injuries or death) must comprehensively study all the circumstances of the incident. If a minor injury was subsequently recognized as severe, then one more month from the moment of retraining is given to investigate the causes of the accident that happened to the employee.

If the accident is recognized by the commission as related to production, then the results of the investigation are drawn up in an act (three copies) in the form H-1 given in Appendix No. 1 to Resolution No. 73. The act is signed by all persons who conducted the investigation, approved by the employer (his representative) and certified seal. One copy of the act must be transferred to the territorial body of the FSS of the Russian Federation, the second to the victim or his relatives, and the third copy of the act remains with the employer.

In addition, the commission is obliged to register the accident that has occurred in the accident register in accordance with Form 9, given in Appendix No. 1 to Resolution No. 73.

Note.The legislation does not provide for a statute of limitations for investigating an accident that occurred to an employee in the performance of his job duties.

After recovery (in cases of death - within a month after the completion of the investigation), the employer must send a message to social insurance about the consequences of the accident at work and the measures taken. The message is submitted in accordance with Form 8 (Appendix 1 to Resolution N 73).

Please note: if the employer tries to hide an accident that happened to an employee and this is subsequently revealed, he may be held administratively liable. The fine for employers-entrepreneurs is from 500 to 1000 rubles, for employers-organizations - from 5000 to 10,000 rubles. (Article 15.34 of the Code of Administrative Offenses of the Russian Federation).

What should an employee do if they are injured at work?

The current legislation guarantees the following types of payments to an employee in the event of an industrial injury. These are temporary disability benefits, lump-sum and monthly payments, reimbursement of additional expenses for medical, social professional rehabilitation (Article 8 of Law N 125-FZ). And employees working on the basis of civil law contracts are guaranteed compensation by the employer for lost earnings.

Note.In addition to mandatory payments, the employer has the right to provide for other compensations or payments in a larger amount.

The one-time and monthly insurance payments are paid directly by the FSS of the Russian Federation. The amount of such payments is determined in accordance with the degree of loss of professional ability to work based on the maximum amount (Articles 10 and 11 of Law N 125-FZ). The maximum lump-sum payment in 2014 is 80,534.8 rubles, and monthly - 61,920 rubles. (Article 6 of the Federal Law of December 2, 2013 N 322-FZ).

Additional costs associated with the medical, social and professional rehabilitation of an employee are also paid directly by the FSS of the Russian Federation.

Note.If the employer delays the payment of benefits for more than one calendar month, then, at the request of the victim, it can be paid by the regional branch of the FSS of the Russian Federation (Article 15 of Law N 125-FZ)

The employer must pay temporary disability benefits due to an accident at work. Subsequently, the amounts paid are fully credited towards the payment of insurance premiums in case of injury.

At its own expense, the employer pays the injured employee only compensation for non-pecuniary damage caused in connection with an accident at work (Article 8 of Law N 125-FZ). The amount of compensation is established by the court (Article 1101 of the Civil Code of the Russian Federation).

Calculating work injury benefits

The procedure for calculating the hospital benefit in this case is somewhat different from the calculation of the usual temporary disability benefit.

Note.In the sick leave, an accident at work or its consequences are indicated by code 04.

Sickness benefit in connection with an accident at work is paid for the entire period of temporary disability until the employee fully recovers in the amount of 100% of his average earnings (Article 9 of Law N 125-FZ). Such average earnings are determined according to the rules established in Article 14 of the Federal Law of December 29, 2006 N 255-FZ.

So, in order to calculate the average earnings, it is necessary to take the payments subject to insurance premiums in case of injury for the two years preceding the year of the insured event. Moreover, at the request of the employee, these years can be replaced by previous ones if one of them (or two at once) had maternity leave or parental leave.

Next - attention! The amount of an employee's average earnings does not need to be compared with the marginal base for calculating contributions, as should be done in the case of calculating ordinary sick leave. This means that all actual payments for two years, from which contributions to the FSS of the Russian Federation were paid in case of injury, must be taken into account in the calculation of benefits in connection with an industrial injury.

If the employee in the billing period does not have earnings or his earnings for this period, calculated for a full calendar month, are less than the minimum wage, then the benefit must be calculated based on earnings equal to the minimum wage on the date of the insured event.

Note.From January 1, 2014, the minimum wage is 5554 rubles. (Article 1 of the Federal Law of December 2, 2013 N 336-FZ).

To determine the average daily earnings, it is necessary to divide the sum of the average earnings accrued for the billing period by 730.

The amount of the daily allowance in connection with an industrial injury is equal to the average daily earnings and is not subject to adjustment depending on the length of the insurance period of the employee.

Note.In the cases listed in Article 8 of Law N 255-FZ, the benefit in connection with an industrial injury may be reduced to the minimum wage.

Finally, the amount of the injury benefit is calculated as follows: the amount of the daily allowance must be multiplied by the number of paid calendar days of disability.

It doesn't seem to be all that difficult. But, as they say, in any barrel of honey there is always a fly in the ointment. So here. According to paragraph 2 of Article 9 of Law N 125-FZ, the maximum amount of temporary disability benefits due to an accident at work or an occupational disease for a full calendar month cannot exceed four times the maximum amount of the monthly insurance payment established in accordance with paragraph 12 of Article 12 of Law N 125-FZ.

In 2014, this limit is 247,680 rubles. (4 x 61,920 rubles) (Article 6 of Law N 322-FZ).

If the amount of the benefit, calculated from the average earnings of the worker, exceeds the maximum amount of the benefit, then this benefit is paid based on the maximum amount. However, in this case, the amount of the daily allowance is calculated as follows: the maximum amount of the allowance for a full calendar month is divided by the number of calendar days in the calendar month in which the temporary disability falls. Accordingly, the amount of the temporary disability benefit payable is calculated by multiplying the amount of the daily allowance by the number of calendar days falling on the period of temporary disability in each calendar month.

An employee of Omega LLC P.V. Semenov, as a result of an accident at work, was on sick leave for 21 calendar days (from March 24 to April 13, 2014). For the billing period - from January 1, 2012 to December 31, 2013 - the actual earnings of P.V. Semenov amounted to 960,000 rubles. Calculate the amount of temporary disability benefits.

The total amount of payments taken into account when calculating benefits is 960,000 rubles. In terms of a calendar month, this is 40,000 rubles. (960,000 rubles : 24 months). As you can see, this is much more than the minimum wage. Accordingly, further calculations will be made based on the actual earnings of the employee.

Calculate the average daily wage. It is equal to 1315.07 rubles. (960,000 rubles : 730 days). This means that the amount of the daily allowance is also 1315.07 rubles.

Calculate the amount of temporary disability benefits for 21 calendar days of illness. It will amount to 27,616.47 rubles. (1315.07 rubles x 21 days).

Now we calculate the amount of temporary disability benefits, taking into account the maximum limit.

For March 2014, the amount of the allowance is 63,917.42 rubles. (247,680 rubles: 31 days x 8 days), for April - 107,328 rubles. (247,680 rubles: 30 days x 13 days).

That is, the amount of the sickness benefit, taking into account the maximum limitation, is 171,245.42 rubles. (63,917.42 rubles + 107,328 rubles).

Since the temporary disability benefit, calculated on the basis of actual earnings, is less than the maximum amount, P.V. Semenov is entitled to an allowance in the amount of 27,616.47 rubles.

In conclusion, we note that the amount of temporary disability benefits due to an accident at work is subject to personal income tax, but is not subject to taxation of insurance premiums to off-budget funds (Article 217 of the Tax Code of the Russian Federation and Article 9 of the Federal Law of July 24, 2009 N 212- FZ). This is also confirmed by the regulatory authorities (letters of the Ministry of Finance of Russia of February 22, 2008 N 03-04-05-01 / 42, of November 19, 2007 N 03-04-06-01 / 397, of April 5, 2007 N 03-04-06- 01/111 and the Federal Tax Service of Russia dated March 16, 2007 N 04-1-02/193).

Causing harm to the health of a worker or employee as a result of an accident at work, which entailed: the need to transfer the employee to another job, temporary or permanent disability by the employee, death of the employee.

An occupational injury is an injury that an employee received during working hours on the territory of the enterprise or while performing instructions from the management outside it. In addition, a work injury is considered to be damage received during the breaks established by the employment contract, processing, preparation for the start of work, as well as business trips.

According to Article 5 of the Federal Law No. 125-FZ dated July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”, individuals performing work on the basis of an employment agreement (contract) concluded with an insured (employer) are subject to compulsory social insurance against accidents at work and occupational diseases.

An accident can occur both on the territory of the insured and outside it, or while traveling to the place of work or returning from the place of work on the transport provided by the insured.

Note. Accidents that occurred with students undergoing industrial practice at the employer, or persons involved in the performance of community service, are also subject to investigation and accounting.

An industrial injury in the workplace, even if not very severe, is always a nuisance for both the employee and the employer.
What to do if an accident does occur?

Industrial injuries received during working hours.

Labor legislation obliges employers to provide employees with safe conditions and labor protection in the organization.

But, if you still received an industrial injury at the workplace, first of all, of course, you need to call a doctor. Then you should call the immediate supervisor and ask the witnesses of the incident to tell about what happened. After the fact of the injury is recorded, you can go to the hospital.

The employer, in turn, is obliged to organize assistance to the victim, and, if necessary, deliver him to the medical center. Also, the head of the organization must initiate the preparation of a protocol, where all the circumstances of the incident must be recorded.

All work-related injuries received by employees in the performance of work duties or performing work on the instructions of the employer that occurred at the workplace, including a break, on the way to or from work are documented and investigated (Articles 227, 230 of the Labor Code of the Russian Federation). There are no special features in the investigation of injuries and the payment of compensation to victims for office workers, these issues are also regulated by labor legislation.

An injury received during working hours can also be qualified as an accident not related to production: by decision of the commission for the investigation of accidents, the state labor inspector or the court. For example, injuries, the only cause of which was alcohol or drug intoxication, or injuries that were received when the victim committed actions qualified by law enforcement agencies as a criminal offense (Article 229.2 of the Labor Code of the Russian Federation).

If an office worker was injured not on the territory of the enterprise, but during working hours (had an accident while taking reports on the instructions of the employer to the tax office by public transport or on foot), then such an injury is an industrial injury (clause 3 of the Regulations on the peculiarities of the investigation of accidents in production in certain industries and organizations, approved by the Decree of the Ministry of Labor of Russia dated October 24, 2002 No. 73).

On the way to work
An injury is recognized as a work injury if the employee traveled to work (from work) on the employer's transport and was injured. If by own car - only if the employee used his own car on the orders of the employer or the use of the employee's car for official purposes was enshrined in the employment contract (Articles 227, 230 of the Labor Code of the Russian Federation).

An accident cannot be recognized as work-related if the employee was traveling by public transport, in his car (without agreement with the employer) or walking.

If an employee at the end of the working day went on assignments, for example, submitted reports, and then, without stopping at the office, got injured on the way home and on the way, then in this case the employee fulfilled the employer’s instructions to submit reports and from that moment ceased to fulfill his labor duties. Consequently, an injury received by an employee on the way home (unless he followed the employer's transport to the house) is not recognized as a work injury.

Occupational Injury Investigation Commission.

The employer is obliged to create a commission of at least 3 people to investigate an industrial injury (Article 229 of the Labor Code of the Russian Federation). The commission includes representatives of the management of the enterprise, the state labor inspectorate, labor protection organizations, law enforcement agencies and doctors. If an accident resulted in the death of an employee at the workplace, an employee of the prosecutor's office must be involved in the investigation.

The commission determines the degree of guilt of the victim on the basis of testimonies, a study of the nature of the injury, the results of examinations and the details of the incident. The amount of payments to the victim and the possibility of paying for his treatment at the expense of the Social Insurance Fund depend on these circumstances. If, for example, you violated safety regulations, the chances of receiving treatment compensation from the employer are drastically reduced.

The length of the investigation depends on the severity of the injury. In case of light damage, the commission gives an opinion within three days, and in case of severe damage, the work of the commission can last 15 days from the moment of the incident. If the injury was considered minor, but subsequently turned out to be serious, the employer must notify all members of the commission within three days.

Work injury compensation.

Recall that the employee has the right to receive social benefits in the event of temporary disability (including injury) in any case. This is provided for in Art. 5 of the Federal Law of December 29, 2006 N 255-FZ.

In case of damage to health, the employee must be compensated for the earnings lost due to an industrial injury and the costs of medical, social and professional rehabilitation (Article 184 of the Labor Code of the Russian Federation).
Temporary disability benefits in the amount of 100% of earnings are reimbursed at the expense of the Social Insurance Fund (FSS of the Russian Federation) (Articles 8, 9 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases” ").

The employee is paid a one-time and monthly insurance payments, the amount of which depends on the degree of loss of professional ability to work. It is determined by the institution of medical and social expertise (Articles 8, 10, 11, 12 of the Federal Law of July 24, 1998 No. 125-FZ).
The rehabilitation of the victim is also carried out at the expense of the FSS (clause 2 of article 8 125-FZ).
In addition to mandatory payments, the company has the right to provide for other compensations or payments in a larger amount. Such guarantees may be secured by an industry tariff agreement. If the organization has signed this agreement, then it is obliged to pay increased security to employees.
And moral damage must be paid by the one who is to blame for causing an industrial injury (clause 3, article 8 No. 125-FZ).

The severity of health damage.

The degree of loss of professional ability as a percentage is established by the institution of medical and social expertise (Article 3, paragraph 3 of Article 11 No. 125-FZ). The amount of one-time and insurance payments depends on it (Article 10 No. 125-FZ).
According to the severity of damage to health, accidents are divided into severe and light. The amount of payment for the treatment of the victim depends on this. The severity of health damage is determined in the medical organization where the injured worker first applied for help.
The List, approved by the Order of the Ministry of Health and Social Development of Russia dated February 24, 2005 No. 160, lists health injuries in which an accident at work is considered serious. If the accident is recognized as serious, additional costs for the treatment and rehabilitation of the injured employee immediately after this accident (in a hospital, clinic, sanatorium) are paid from the FSS (clause 3, clause 1, article 8 No. 125-FZ).

In case of minor accidents, the costs of treatment are paid not by the FSS, but by the employer, who is obliged to compensate for the harm caused to employees in connection with the performance of their labor duties (Article 22 of the Labor Code of the Russian Federation).

Moral damage and statute of limitations.

The employer must compensate the employee for non-pecuniary damage (Articles 21, 22 of the Labor Code of the Russian Federation, clause 3 of Article 8 No. 125-FZ). Its value can be determined by agreement of the parties. If the employee does not agree with the amount of compensation offered by the employer, then it will be determined by the court (Article 237 of the Labor Code of the Russian Federation) depending on the fault of the employer and the degree of physical and moral suffering of the employee (Article 151 of the Civil Code of the Russian Federation).

There is no statute of limitations for investigating an accident that happened to an employee.
According to the statement of the victim (his relatives) that the accident was hidden by the employer or was investigated with violations, the state labor inspector, regardless of the statute of limitations, conducts an additional investigation of the accident (paragraph 25 of the Regulations). In practice, there are many cases when, after several years from the moment of injury, employees (former employees) injured at work apply to the competent authorities in order to establish the fact of an accident at work.
If the organization where the accident occurred had already ceased to exist by that time, the Federal Labor Inspectorate, together with the FSS and the territorial trade union, conducts an investigation independently. The labor inspector inspects the scene, interviews eyewitnesses and officials, examines the internal documents of the employing organization and, based on the collected materials of the investigation, qualifies the accident as related or not related to production.

Fix everything.

You may need to prove a causal relationship between the injury at work and the bodily injury in order to receive compensation due to you. In order to prove this connection, you will need a doctor's note.
If the injury is severe and surgery is required, ask your doctor to also confirm the connection between the operation and the injury received at work. Otherwise, the employer may refuse to pay you all the costs of treatment.

After the commission issues a conclusion, the employer is obliged to compensate the victim for all costs, pay for treatment, and pay wages during the period of disability. The amount of the employee's salary should not be lower than that which he received in a healthy state. Compensation payments are made monthly.

At enterprises of various kinds of activity, there may be cases of obtaining industrial injuries. Despite the fact that an occupational safety specialist is actively fighting this moment, from an accident no one is safe.

The fact of receiving an industrial injury is mandatory documented and accompanied by monetary compensation.

Normative base

During the course of work, contributions to the Social Insurance Fund are received from the employee's income. Federal Law No. 255-FZ of December 29, 2006 states that an injured employee has the right to demand payment of temporary disability benefits from the fund in the full amount of wages.

The payment is made at a time and after monthly, in the amount established based on the degree of incapacity. During the rehabilitation period are also produced compensation accruals.

An industrial injury is a damage caused to an employee of the enterprise that occurred during the performance of work activities. It could be:

physical injury that may be caused by inventory, equipment, another employee, or even animals;
burns, frostbite, electric shock, thermal burns;
accident, explosion or building collapse.

To recognize that an actual work-related injury has occurred, it must be received during the following circumstances:

During the performance of work duties, it does not matter, on the territory of the enterprise or elsewhere. It can also happen when you go to work on weekends or when adding overtime hours.
On the way to work or on the way home from work.
When traveling on a business trip or when moving from one work site to another.
While on duty.
Under other circumstances that may occur during the performance by the employee of his work duties or instructions from the management.

Accidents at work can be classified into different types, depending on the conditions for their receipt. By the number of victims Work injuries can be:

single- one employee was injured;
group- Several people were hurt.

By severity of injury they can be:

lungs- limited to abrasions and scratches;
heavy- getting a concussion or fractures of the limbs, as well as damage to other organs.

By reasons for the injury, they can be:

mechanical;
electrical;
thermal;
chemical.

Also exists three categories, into which the causes of industrial injury are divided:

Organizational- non-compliance with safety rules, lack of proper control over compliance with safety regulations or incorrect work of the labor protection service.
Technical— can be caused by equipment malfunction or improper workplace organization, for example, lack of barriers and fences, insufficient lighting, lack of warning signs.
Personal- Also, injuries can occur due to the fact that a person was inattentive, absent-minded, careless.

Employer actions

Once an employee has been injured, the employer's actions must be next:

First of all, it is necessary to provide first aid and provide a medical examination, for this it is necessary to call an ambulance.
Witnesses to the incident should be interviewed to get a complete picture of what happened.
All the information received must be provided to the medical institution so that they can fully establish the diagnosis.
The employer must, with the help of the accident investigation commission, document the fact of the incident.
The employee is provided with temporary disability benefits.

The injured worker is also required to certain actions:

If an injury occurs, the employer should be informed immediately, if possible.
Also, if feasible, go to the hospital or call an ambulance.
After the end of treatment, you need to go to the personnel department with all the necessary certificates. Also, write down what happened during the accident.

List of documents

In order to properly maintain records and process the payment of benefits, it is necessary to collect list of documents:

accident report;
medical certificates and conclusions, with an established diagnosis and confirmation of disability;
a certificate stating the average salary of an employee;
a copy of the employment contract;
employment history;
employee's passport or a document replacing it.

Terms of investigation of accidents

Article 229.1 of the Labor Code of the Russian Federation establishes certain deadlines during which the investigation of the circumstances under which the accident occurred:

in case of a mild injury, 3 days are allotted for investigation;
if the injury is severe or the employee is fatal, then 15 days are allotted for the case, if necessary, the period is doubled;
if the fact of damage was not established immediately, and later the employee wrote a statement about this, 30 days are allocated to establish all the circumstances.

If for some reason the investigation cannot be completed, the court extends the period by the required amount of time.

Commission of Inquiry

The commission is necessary for independent investigation, which will help establish how great the fault of the employee in getting injured. It consists of at least three people, this may be a state inspector, a representative of the labor protection service or a law enforcement agency.

The commission collects testimonies of witnesses, gets acquainted with the medical examination and examines the place of injury. The amount of benefits received from the FSS depends on the decision of the commission: the more fault the employee has, the smaller the amount of benefits he will receive.

After an employee is injured and declared disabled, the employer must ensure that he is paid disability benefits. Its size should be 100% of salary This does not take into account previous work experience.

In addition, the employee can expect to pay for additional procedures or the purchase of medicines. In this case, it is necessary to save all documents confirming the fact of payment.

SC \u003d MP / DN * DB, where

SC- amount of compensation MP- maximum injury benefit, DN- sick days DB- sick days.

However, it should be remembered that the amount of compensation cannot exceed the amount established by the Government for these purposes. Payment must be made after the end of the proceedings, the period for its payment is given from 5 to 30 days.

Also, the collective agreement of the enterprise may provide for an agreed amount of material assistance to an employee in trouble. As for moral compensation, it is appointed by a court decision, if it came to his involvement.

accounting entries

Without fail, all actions related to cash payments are reflected in the accounting records. For the accumulation of funds in the Social Insurance Fund, account 69 “Calculations for social insurance and security” is intended. A sub-account is opened from this account, which specifically belongs to settlements with the Social Insurance Fund, contributions to insurance against industrial accidents.

Once an accident has been established, following basic wiring:

Dt	ct	Description
91.2	73	reflection of the debt to the employee
91.2	73	the amount of compensation for non-pecuniary damage was accrued, according to the decision of the court
73	51	the amount of compensation was transferred to the employee's account
76	50	Funds were issued from the cash desk of the organization to compensate for moral damage
69	70	calculation of benefits from the Social Insurance Fund
70	68	personal income tax deductions from the amount of the accrued allowance
70	51	Sick leave allowance was transferred to the employee's current account

Getting an injury at work, both for the employee and for the employer, carries lots of responsibility and follow up. But with a calm, correct observance of the procedure, you can quickly and without consequences resolve all issues with both sides.

The rights of employees and the obligations of the employer in case of an industrial injury are presented in this video.

An injury at work is the result of an accident that occurred to an employee in the course of performing his job functions. In such cases, the manager must ensure that not only that the victim is given all the necessary assistance, but also that he receives all the payments and compensation due to him. Let us consider in more detail the algorithm of actions of the employee and the employer in such situations.

The correct execution of documents by the company and the fulfillment of all obligations to the injured employee (timely transfer of payments and compensations to which the employee is entitled under the laws of the Russian Federation) will help the employer avoid serious legal consequences. A list of cases where an injury is considered work-related is contained in article 227 of the Labor Code of the Russian Federation.

What is considered work injury?

According to the existing labor legislation, an occupational injury is considered to be any event that harmed the health of an employee that occurred in the course of performing work duties, as well as in the performance of any actions performed for the benefit of the employer. In particular, these include injuries sustained by oneself and inflicted by another person, animal bites, lightning strikes and other events associated with industrial and natural factors. Such injuries will be considered industrial if:

the employee was at the workplace specified in the employment contract, or on a break;
company vehicle was used;
the employee was on a business trip or followed to its destination.

The question of whether an injury is work-related when injured as a result of an accident on personal or public transport is decided depending on the purpose for which the transport was used. An injury is considered industrial if the employee on such transport carried out the instructions of the head. It is worth remembering that one of the main criteria for qualifying injuries received as work-related is the presence of an order from the head, as well as his material interest in the performance of certain actions by the employee.

Work injury: payments and compensation 2019

In addition to the accident report, the basis for receiving payments is a sick leave. At the same time, the code “04” must be indicated in the column “Cause of disability”. It stands for an accident at work or its consequences. The amount and procedure for paying benefits and compensation for injuries is regulated by article 184 of the Labor Code of the Russian Federation. The benefit is calculated on the basis of all payments received by the employee for the billing period, from which the injury contribution was paid. It is worth remembering that the amount of the benefit does not depend on the length of service of the employee, so it is calculated based on the average monthly daily wage.

According to labor law, the victim is entitled to a lump sum insurance payment. The procedure for its payment (including the principles of calculation and size) - in 125-FZ. It is paid once - on the fact of injury. In 2019 (since February 1), its amount is 100,512.29 rubles. Its size is established in Art. 11 125-FZ. The law provides for a monthly insurance payment. Its size depends on the degree of disability. This year, the maximum amount is 77,283.86 rubles, in accordance with Decree of the Government of the Russian Federation No. 24 dated January 24, 2019 and art. 12 125-FZ.

In addition, the injured employee may be paid additional funds for treatment and rehabilitation at the expense of the employer, if they are specified in the collective agreement or labor agreement.

Payment types

An employee who has been injured at work is entitled to the following payments and compensations:

allowance due to the onset of temporary disability, it is paid in the amount of 100% of the average earnings, the length of service is not taken into account;
insurance payment made at a time;
monthly insurance payments;
compensation for non-pecuniary damage. Produced by the employer on a voluntary basis, the employee also has the right to apply for the protection of his rights to receive it in court;
financial assistance in the event that such a clause is contained in a collective agreement or other local regulatory act, and in the amounts established by this document;
payment for further restoration of health after leaving the hospital, if it is not covered by compulsory medical insurance or other benefits (Article 8 125-FZ).

If an employee dies as a result of an accident, payments are made to his relatives.

The procedure for assigning payments

They are designed to compensate an injured worker for loss of earnings, as he is not able to work (or work at full strength) for a certain period of time. If a person dies, material assistance is provided to his relatives, who also have the right to receive it in accordance with the law.

A one-time payment is made no later than a month from the date of its appointment, and to the relatives of the deceased - no later than two weeks from the date of submission of the entire set of documents. The injured specialist will need to provide the FSS with the conclusion of a medical and social examination, and the relatives of the deceased will need to provide documentary evidence of the death and the acquisition of the right to material assistance.

In accordance with Art. 7 125-FZ, the following relatives of the deceased acquire the right to receive funds:

recognized as dependents entitled to receive maintenance from the deceased on the day of his death;
children of the deceased worker born after his death;
dependents of an employee who have lost the ability to work within five years from the date of death of this citizen;
non-working family members caring for young or disabled children of the deceased.

Transfers are carried out according to the general principle until the moment of restoration or the acquisition of working capacity, if this is not possible - for life.

Who pays

Payments are made by both the employer and the Social Insurance Fund. For example, compensation for moral damage caused, quite logically, is paid by the administration of the enterprise, and insurance payments, both monthly and one-time, are made by the FSS. In addition, sick leave is paid at the expense of the Fund, and the employer makes payments stipulated by the labor or collective agreement (material assistance, for example). The FSS is obliged to bear the financial costs of the citizen for further rehabilitation (in the case of treatment and restoration of health in sanatoriums, the purchase of medicines). Such expenses will be reimbursed only after the submission of payment documents confirming the production of expenses.

Calculation principles

The amounts of compensation for work-related injuries are established in 125-FZ, but are reviewed annually. In Art. 11 of the law specifies the maximum amount of 94,018 rubles, but it is subject to annual indexation in accordance with part 1.1 of the same article. In 2019, the indexation coefficient was established by Decree of the Government of the Russian Federation No. 32 dated January 24, 2019. The amount of compensation depends on the degree of loss of professional ability to work after an injury. In the event of the death of a citizen, it amounts to one million rubles. The calculation also takes into account regional coefficients.

Payout calculation

When paying for sick leave, the calculation procedure includes the following steps:

determination of average earnings, while income for two years before going on sick leave is divided by 730 (the number of days of the specified period);
the calculation includes the employee's income in full, without observing the maximum amount of earnings;
the resulting value is multiplied by the number of sick days;
if the average salary is below the minimum wage, the minimum wage is used in the calculations;
personal income tax is withheld from the allowance, this follows from Art. 217 Tax Code of the Russian Federation(about the same - in the Letter of the Ministry of Finance of Russia dated February 22, 2008 No. 03-04-05-01 / 42);
the allowance is paid on the day of the next advance payment or transfer of wages.

Mandatory actions of the employer

The obligations of the employer in case of an accident are stipulated in article 228 of the Labor Code of the Russian Federation. This rule defines the following algorithm of actions:

Take measures to organize the provision of first aid to the victim.
Prevent further development of the emergency.
Keep the scene intact as much as possible.
Interrogate witnesses.
Conduct an investigation into the circumstances of the incident, for which to form a commission, based on the results of the investigation, draw up an act on an accident at work (the act is drawn up according to the number of victims).
If the accident was a group one (two or more people were injured) or severe (caused the death of a person), the employer is obliged to report it within 24 hours to the prosecutor's office, labor inspectorate, to the regional government by sending a notice. It is imperative to report any accident to the Social Insurance Fund, as the FSS will make payments to the injured citizen.
Fulfill statutory obligations to pay compensation to the victim.

Particular attention should be paid to drawing up an act on an accident at work, because it is on its basis that payments to the employee will be assigned. The document is filled out in accordance with the H-1 form, approved by the Decree of the Ministry of Labor of Russia dated October 24, 2002 No. 73. The act indicates information about the victim, details of the incident, causes, injuries and other information.

Sample act on an accident at work in the form of H-1 (form)

What to do if an employee is injured at work

When an employee is injured at work, it is necessary to take care not only of restoring his health, but also that during treatment and rehabilitation he receives compensation, that is, compensation for lost wages. According to article 184 of the Labor Code of the Russian Federation, the employer is obliged to compensate for the earnings that the employee did not receive during the treatment. Law No. 125-FZ of July 24, 1998 also speaks about this. Moreover, according to this rule, an employee can claim compensation for lost earnings even after returning to work. This is possible in cases where long-term rehabilitation is necessary and the employee cannot work at full strength. Article 1085 of the Civil Code of the Russian Federation states that an employee can claim compensation in the amount of 100%.

An employee who has received an industrial injury should remember that in order to receive all the due payments, it is necessary to provide:

sick leave;
documents confirming the costs of treatment and rehabilitation;
an application demanding reimbursement of the amounts indicated in the submitted documents (application for a one-time or monthly payment for an industrial injury).

Who makes payments

Part of the payments for an industrial injury is made at the expense of the Social Insurance Fund:

monthly allowance;
compensation of expenses incurred by the employee during rehabilitation in sanatoriums, purchase of medicines.

The processing of documents should, by law, take a short period of time: the decision to make payments is made within ten days from the date of writing the application.

With regard to payments made by the employer upon the occurrence of an industrial injury, some managers try to evade this obligation. In this case, it is necessary to file a complaint with the labor inspectorate, and then to the court.

Employer's responsibility

The fact of concealing an accident, as a result of which an injury occurred, is punishable under Art. 15.34 Administrative Code of the Russian Federation. If the company concealed an incident in which an employee was injured, she faces a fine in the amount of:

300-500 rubles (for individuals);
500-1000 rubles (for officials, administration employees);
5000-10 000 (for legal entities).

This rule was introduced both to protect the rights of workers to receive compensation established by law, and to protect public order.