Sick leave: concept, payment and does it include days off?

Sick leave on weekends and holidays - is it paid and how?

In the calculation, the average daily earnings are multiplied by the number of days the worker missed due to health reasons. The resulting value is then multiplied by the labor coefficient.

For accounting employees, when calculating payment for sick leave, it does not matter whether it is a working day or a day according to the production calendar or not.

It is known that the calculation of days in the regular and industrial calendars differs. If, according to the production calendar, a holiday for an employee on sick leave was a working day, the accounting department will pay for it as usual. In this case, the legislation does not provide for increased payment.

Which sick days are paid, calendar days or working days?

A sick employee can open a sick leave sheet both on a working day and on a day off. Just like he can get sick - on weekdays, or even on weekends.

In this case, we will tell you how an accountant can calculate temporary disability benefits in our article. This rule applies to both sick leave taken by an employee due to his own illness or injury (including at work), and sick leave taken to care for a child or a sick family member.

For example, the date of onset of an employee’s illness was May 1, 2018 and lasted until May 10, 2020.

Calculation of temporary disability benefits in other cases

You can take it due to the illness of a relative.

Other cases of payment for temporary disability include illness of a child or another family member.

If the child’s illness occurs on a day off, then a certificate for the parent is opened on the next working day. Payments will be counted from the beginning of this period.

If a certificate of temporary insolvency in this case is opened on a day off, then, according to the legislation of the Social Insurance Fund, accruals for the day off will not be made. Sick leave for child care is paid for by the Social Insurance Fund.

A certificate issued for illness and care of an adult family member is paid by the Social Insurance Fund only for the first 7 days for the period of one illness. The Social Insurance Fund can pay for only thirty such sick days for the entire year.

That is, once a year you can take such sick leave to care for a disabled relative, so that the Social Insurance Fund can pay for it. This point is also spelled out in legislation.

For home-based workers who carry out their work activities under a contract, all calendar days are also included in sick leave pay.

In order for an accountant to calculate benefits for such an employee, the contract must stipulate the working regime of this employee, which includes the number of working hours per month or per day.

Weekends in sick leave to care for a sick family member

Sick leave issued in connection with the need to care for a sick child or other family member must also be paid to the employee (clause 2, part 1, article 5 of the Law of December 29, 2006 N 255-FZ).

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

But is sick leave paid on weekends in this case? Yes, when calculating the number of paid sick days, weekends are taken into account. Including when the sick leave was issued on a day off.

By the way, the benefit for such sick leave is paid entirely from the funds of the Social Insurance Fund (Part 3 of Article 3 of the Law of December 29, 2006 N 255-FZ).

How to open a sick leave certificate if you get sick on a weekend or holiday

Due to the fact that state clinics, where the majority of workers record the fact of illness and fill out sick leave certificates, do not work on Saturday/Sunday, and even more so on state days. holidays, the question arises: how to open a sick leave certificate in case of deterioration in health or injury on one of the weekends? To implement this procedure, the patient should:

Contact one or another medical institution where there will be a doctor on duty, for example, a medical center, and officially certify there the occurrence of an insured event. After the examination, the medical worker is obliged to issue a corresponding certificate;
On the first working day of the clinic to which the employee is assigned, make an appointment with the doctor and present him with the existing certificate. Based on this document, the doctor will be able to issue a sick leave certificate on the date on which the certificate was issued by the medical worker on duty and the fact of the onset of illness/injury was recorded.

This is important to know: Are sick leave taken into account when calculating maternity leave?

The video addresses the following questions:

Who pays the employee sick leave benefits?
In what cases is sick leave benefits paid?
Is sick leave paid upon dismissal?
For what duration of sick leave is the benefit paid?
How is sick leave benefits paid if the employment contract has been cancelled?
How much is the benefit paid?
In what cases is the benefit reduced?
In what cases is sick leave not paid?
When should benefits be paid?

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Paying sick leave on holidays

Concept

Before considering the payments themselves, it’s first worth finding out what sick leave is.

A sick leave certificate is a document that confirms the temporary disability of an employee. The document is written out on a special form of the established form, the columns in which are filled in according to the rules. The sheet also contains security measures that will eliminate the possibility of counterfeiting.

Sick leave is issued in the following cases:

in case of injury or illness of an employee;
for pregnancy and childbirth;
if it is necessary to care for a sick child or relative.

This is important to know: Is sick leave paid under GPC?

Payments for sick leave on holidays are made in the same way as on regular days. Therefore, if an employee gets sick during the New Year holidays, he will be paid for these days, as if he got sick on working days.

Sick leave pay on weekends

Let's start with the main definition, and what is actually meant by the word “weekends”. Most often, Saturday and Sunday come to mind, but for some, these days may be working days, and they rest, for example, on Monday. So what is meant in this case?

Each person works according to his own established schedule, which depends both on the specifics of the organization and on the profession of the worker. When concluding an employment contract, an employee is prescribed his individual work schedule, which should be followed. Accounting for sick leave on weekends means those days that are marked according to the schedule for the employee as his legal rest time.

So are weekends included in sick leave? According to legislative norms, weekends are included in the sick leave, that is, the doctor, putting notes on the time of illness, does not exclude such dates from the general calendar record. That is, these days are counted in the general order. For example, if a person went to the ballot on Friday and closed it on Wednesday, then the total number of days on the sick leave will be six, including both Saturday and Sunday.

When providing the document to the employer, he is obliged to take into account all the days included in it. They should be paid according to the accepted standards of Russian legislation. It follows from this that sick leave on weekends should be paid at the same rates as at other times. The total amount of sick time is multiplied by the average daily wage. From the amount received, the percentage that is due to the employee based on the insurance period earned at the time of recovery is taken.

This is important to know: Until what age of a child are parents given sick leave?

New rules

When issuing sick leave and calculating the amount of benefits due to the employee, you should adhere to the following rules:

The benefit is paid for the entire period of temporary disability. However, there are excluded periods when calculating sick leave, as well as certain time limits.
Payment of benefits for the first three days occurs at the expense of the enterprise where the employee works, then at the expense of the Social Insurance Fund.

There are differences in the amount of benefits depending on the age of the patient and the type of treatment.

Sources of payment of benefits in case of employee illness

The benefit is calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of temporary disability, including during work (service, other activities) with another policyholder (other policyholders).

Poor health can appear on any day, so visiting a doctor cannot be timed to coincide with a standard work schedule. The total amount is divided by the number of days in the period taken to calculate the benefit.

The resulting number will be the average daily earnings of a person.

The only caveat is that it must be a continuous sick leave.

— Average daily earnings for calculating temporary disability benefits are calculated in accordance with the general rule for 6 calendar months. preceding the month in which the right to benefits arises.

Bol sheet calculation for calendar or working days

It may also be provided for in a collective and labor agreement. The duration of the certificate of incapacity for work does not in any way affect the accrual of sick leave. Therefore, regardless of the diagnosis, a regular document is issued for a period of no more than 15 days.

These months must be converted to calendar days, taking into account weekends and holidays. It is necessary to calculate the amount of his salary for a year or less period of work of an employee.

Duration of sick leave

The duration of the certificate of incapacity for work does not in any way affect the accrual of sick leave. Therefore, regardless of the diagnosis, a regular document is issued for a period of no more than 15 days.

If during this time there is no improvement, then the decision to extend the sick leave is made by the medical commission.

The maximum limit is set at 10 months, but in special circumstances the period is extended to 12 months.

Extension

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

So, as mentioned above, on average, sick leave is issued for a period of up to 15 calendar days. However, if a person’s health deteriorates, the document may be extended by a medical commission. It is worth noting that this rule does not make any changes in the calculation of sick leave.

The certificate of temporary incapacity for work is extended in the clinic where it was originally opened. However, if during an illness the patient was sent to another medical institution, then the document must be closed for him in the last hospital where he went.

Sick leave payment

So, now it’s time to figure out whether weekends are included in sick leave?

According to current legislation, the employee’s direct employer pays only the first 3 days of sick leave from their own payroll fund. Other days, including holidays and weekends, are paid from the Social Insurance Fund, but only if the employee regularly makes contributions there.

These are almost all people who work on a “white” salary.

As a result, the question of whether weekends are included in sick leave can only be answered in the affirmative. The temporary disability certificate must be paid in full and all calendar days are taken into account, not work shifts.

Is it possible to open a certificate of incapacity for work on a day off?

What to do to get sick leave on the weekend? This need arises when you feel so bad that there is simply no way to wait until a working day to go to a medical facility, and you urgently want to receive a certificate of incapacity for work.

To begin with, let’s say that based on Order of the Ministry of Health and Social Development of Russia No. 624n “On approval of the procedure for issuing certificates of incapacity for work” - this is completely legitimate.

No one can prevent you from getting sick leave on a non-working day, although bosses or medical professionals may try to convince you of the opposite.

Payment for sick leave

Let's now find out whether payment is made on sick leave for weekends.

Based on paragraph 1, part 2, article 3 of the Federal Law “On compulsory insurance in case of temporary disability and in connection with maternity,” the authorities make payments for sick leave during the first three days, and then payment is the responsibility of the Social Insurance Fund of Russia.

This is important to know: For what reason can you take sick leave?

The legislative framework

Not all employers and employees know whether holidays are included in sick leave. This raises a number of questions when a subordinate brings to the personnel department a certificate of temporary incapacity for work, opened, for example, during the New Year holidays. It is important for accounting to correctly calculate sick leave benefits. To do this, you need to know what legal documents regulate this area.

The legislative framework that regulates the procedure for issuing and paying for temporary disability ballots is given below:

Labor Code of Russia. Federal Law No. 197 of December 30, 2001 was put into effect;
Federal Law No. 255 “On compulsory social insurance in case of temporary disability and in connection with maternity.” Accepted December 29, 2006.

The accounting department of the enterprise and the Social Insurance Fund (SIF) are required to work within the framework of current legislation.

The period of release from work due to the development of the disease is documented by an employee of the medical institution. This includes actual sick days. This is stated in the order of the Ministry of Health and Social Development No. 347n dated April 26, 2011. During the period of temporary disability, the citizen is guaranteed compensation at the expense of the Social Insurance Fund. This right of employees is enshrined in Article No. 183 of the Labor Code of the Russian Federation. In accordance with the first part of Article No. 6 of Federal Law No. 255, all sick days, including weekends and holidays, are subject to payment.

The right to receive benefits for temporary disability remains for the period of the main vacation. According to Article No. 124 of the Labor Code of the Russian Federation, an employee can postpone or extend the time of legal release from work by the number of days of illness.

The following situations may be grounds for refusal to accrue sickness benefits:

loss of ability to work occurred due to deliberate harm to one’s health or attempted suicide. This fact must be proven in court;
temporary disability arose as a result of the employee committing an intentional crime.

Sick leave issued during the following periods is not subject to payment:

vacation at your own expense;
release from work with partial or full retention of earnings;
being under administrative arrest;
simple;
detention;
conducting a forensic medical examination;
suspension from work if wages are not accrued during this time.

This is important to know: what a closed sick leave should look like

An example of calculating days of paid sick leave

The employee was on leave at his own expense from August 29 to September 3, 2020. For the period from August 31 to September 10, 2020, he was on sick leave. Then he will receive benefits for 7 days of illness - from September 4 to September 10.

And although, in accordance with the sick leave certificate, sick leave includes the weekends of September 1-2 and September 8-9, for September 1-2 (as well as for the working days of August 31 and September 3) benefits will not be assigned, since during this time the employee Leave without pay was issued.

When can an employee apply for benefits?

At the end of the period of illness, the employee has the right to apply for benefits within 6 months by submitting sick leave to the employer’s accounting department (Part 1, Article 12, Part 5, Article 13 of the Law of December 29, 2006 N 255-FZ). And if the certificate of incapacity for work is submitted after the specified period, then the benefit for it will not be paid.

The period for which benefits can be paid to an employee if he loses his ability to work due to illness or injury is not limited from above and can be as long as desired. True, limits on the duration of the paid sick leave period are established for disabled workers, as well as persons hired under a fixed-term employment contract (Parts 1, 3, 4, Article 6 of the Law of December 29, 2006 N 255-FZ).

Are they taken into account in the calculation?

Federal Law No. 255 regulates the amount of payments that workers can count on during their illness.

In 2020, if the certificate of incapacity for work falls on holidays, then it is paid, except when the worker took a vacation at his own expense .

A certificate of incapacity for work on a holiday or weekend is subject to the same payment as on any other day.

Social insurance services and accounting departments of enterprises must carry out their activities in accordance with the current law.

A certificate of incapacity for work is needed to perform several functions:

It is proof that the employee has temporarily lost his ability to work and needs a certain period of treatment.
When taking into account this document, calculations of disability payments are made.

To receive a sick leave certificate, you must have a specific disease or injury. For a certain period, the worker is exempt from performing work tasks and during this period he is entitled to PPVN (temporary disability benefit)

. Sick leave is also issued on weekends, in addition to weekdays.

Read about the rules for calculating sick leave in our article.

The legislation regarding whether weekends are included in the sick leave says: if a citizen undergoes outpatient treatment for an injury or illness, then the sick leave opens from the date when the presence of the disease was recorded by the doctor until the citizen returns to work, including holidays and weekends.

Regarding payments for weekends on a certificate of incapacity for work, the legislation also provides an explanation. It consists in the fact that sick leave is issued for the period of treatment in a hospital, and weekends are taken into account. PPV calculations are made taking into account the days of treatment, which also include weekends.

Payment of sick leaves to employees of the educational sector

State employees are a separate category of the working population and often separate rules for remuneration and other charges apply to them. But not in this case. Payment for unpaid leave for teachers and education workers is carried out according to the general principle. To do this, the average salary for one calendar day is determined based on data for the last 2 years, taking into account all allowances and other additional payments (meaning calendar years). Then the value of the daily allowance is calculated and multiplied by the number of missed days indicated on the sheet. Are weekends included in sick leave when calculating compensation for this period? Yes, just like employees of other professions, teachers are paid for their days off on a general basis.

Is it beneficial to take sick leave for the weekend?

A sick leave certificate is issued to a citizen only after visiting a clinic. This document is drawn up on a special form and contains information about the period of treatment, as well as the signatures of the doctors.

Sick leave is paid in full for the entire duration of your stay. At the same time, the period of incapacity for work includes holidays and weekends. For example, if sick leave is open from February 7 to February 17, 2020, then the calculation will be eleven days .

It is necessary to keep in mind under what circumstances the certificate of incapacity for work will be paid and when it will not.

If this document is issued on a weekend or holiday, then payment is subject to payment on absolutely all days.

This is important to know: Is it possible to take sick leave for childcare for a grandmother?

It must be taken into account that the circumstances for taking sick leave can be varied. This applies to such circumstances if the worker needs to care for a child or other relative. In these cases, payments for sick leave will be made differently.

Payments are made according to a special algorithm. To make accruals for sick leave, it is necessary to take into account the period of work for the previous two years . If a citizen was hired unofficially, then the minimum indicator will be used as a basis.

In order to receive accruals for sick leave in full, you need to bring a certificate from the place of work where the person worked before. Such data is necessary to make calculations as accurately as possible.

According to the law, if a worker takes sick leave due to his illness, then absolutely all days are taken into account in the calculation.

In this case, the employer pays for the initial three days, and the subsequent days of payment are paid for by the Social Insurance Fund.

If the employer does not want to fulfill its payment obligations, then you need to contact the Labor Inspectorate.

If a citizen goes on sick leave not because of his own illness, but because of the need to care for a sick child, then accruals will occur in a completely different order. In this circumstance, no one will pay for days off.

sick leave for an employee. In this case, either parent has the right to a certificate of incapacity for work.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

Based on these rules, if an employee goes on sick leave due to his own illness, then it is beneficial to take out a certificate of incapacity for work on weekends. If sick leave is open to care for a child, then it is not profitable to take it on weekends.

Is it profitable to take sick leave during the holidays?

It is beneficial to obtain a release from work for those citizens who receive an official salary and whose insurance period is 8 years or more. In this case, the employee will receive a higher income than in the case of work, since the holiday will be paid additionally in the amount of average earnings.

If the insurance period is less than six months, then taking sick leave will be unprofitable, since the benefit will be calculated according to the minimum wage. It must be taken into account that opening a sick leave on a holiday will be difficult.

Since this day is a day off, clinics will not be open. To get out of the situation, you can call an ambulance. The doctor will issue a certificate on the basis of which the local therapist of the medical institution will have the right to issue sick leave for the past date.

Thus, holidays that are included in the period of incapacity for work are subject to payment. The benefit is accrued for the entire duration of sick leave, based on the employee’s average earnings and insurance coverage.

Expert opinion

Lebedev Sergey Fedorovich

Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.

When determining the amount of payment, you should be guided by the provisions of the Labor Code and Federal Law No. 255. In some situations, sick days are not payable. Taking sick leave during the holidays is beneficial for those citizens who have insurance coverage for more than 8 years.

How to open and close it on rest days?

If an employee becomes ill or injured at work, sick leave is issued at the moment the illness was recorded. This applies to holidays and weekends, including. This means that no one can issue a certificate of incapacity for work retroactively.

Retrospective issuance of a sick leave certificate is permitted only in certain cases, if the illness was confirmed by a medical employee at that moment. Another option is that such a decision must be made by a commission, then a certificate of incapacity for work will be opened for the past day.

The doctor will most likely not be able to come to your home on a day off, because clinics also have a day off. An ambulance only arrives if a person has a serious case.

But there is a way out of the situation - you need to find the phone number of a private clinic that provides services on weekends, including inviting a doctor to your home.

If the doctor sees you on a day off, you can close the certificate of incapacity for work on that day. Sick leave is handled by a therapist or a doctor of a certain specialty, whose certificate of incapacity for work was opened. If the doctor does not see you on a given day, the document will be closed on weekdays.

Find out how not to lose sick leave pay on the weekend from the video: