How to fill out a sick leave certificate if there is a pilot project

Why do you need to check your sick leave status?

On the FSS website you can check the status of sick leave, regardless of the form of its issuance - electronic or paper

You can check the status of sick leave either on paper or electronically. Several years ago, a service appeared on the official website of the Social Insurance Fund that allows you to verify the authenticity of the sheet presented by the employee.

There are other reasons why there is a need to check the status of the certificate of incapacity for work:

• current status of the presented paper. That is, the insured person can find out whether the document has been accepted by the accounting department for calculating benefits;
• whether the benefit has been accrued on this sheet and the amount of this benefit;
• make a printout of a certificate of the calculations made.

Note! Each person has the opportunity to check all sick leave certificates issued to him for the entire period of his working life. But to do this, you need not only access to the Internet, but also a verified account.

Not long ago, electronic sick leave certificates began to be used in Russia. But not all medical institutions and employers are connected to this system. When this was a pilot project, it seemed that the clinic-FSS-employee-employer system would not work. In practice, everything turned out to be somewhat simpler. How to receive an electronic document? To do this you need:

• check with the attending physician whether the medical institution is connected to the FSS personal account. If yes, then ask for an electronic version;
• when the patient recovers, the doctor must sign the digital signature sheet and fill it out in accordance with all the rules;
• the employee receives the sheet number so that he can view information on it through his personal account;
• this data is also transmitted to the employer’s accounting department. The responsible employee enters the number in the policyholder’s personal account and continues working with the document.

Note! Electronic sheets cannot be faked!

Who can check the status of sick leave?

The reconciliation can be carried out by:

• FSS itself;
• employee of the enterprise. He is also the insured person;
• the medical institution that issued the sick leave;
• employer;
• doctors who conducted a medical and social examination to determine the disability group or extend sick leave beyond the prescribed period.

Data can only be obtained through your personal account. To do this, you need to complete a simple applicant registration form. Depending on the status of the inspector, access to your personal account will be different.

Reasons for providing a certificate of incapacity for work

The issuance of a bulletin in connection with a disease is carried out by a doctor at a state medical institution. Privately practicing doctors have the right to issue sick leave certificates if they have a license to conduct a disability examination. Sick leave is provided in the following cases:

• Facial illness or injury.
• Child care needs.
• The emergence of quarantine.
• Care needs for an elderly relative.
• Maternity leave arrangements.
• Rehabilitation in sanatorium institutions.

The reason code for issuing a certificate of incapacity for work is indicated in the document.

Step-by-step instructions for checking sick leave in the Social Insurance Fund

Electronic sick leave certificates have been introduced into circulation for several years. They are convenient for employers, but cause distrust among employees. The advantage over paper is as follows:

• protection against counterfeiting. When a sheet appears in the FSS database, it “automatically” becomes genuine;
• the filling process is somewhat simpler;
• On the FSS website, the paper will be stored for an unlimited time, and not 5 years, like the paper version.

It is much easier to check sick leave in the Social Insurance Fund, issued in electronic form, than on paper. But depending on the status of the inspector, the sequence of actions will be different.

For the employer

If an employer accepts electronic certificates of incapacity for work from employees, he already has access to his personal account on the official website of the Social Insurance Fund. To check the status, it is enough to enter the employee’s SNILS number and his sick leave number. If the forms are still accepted in paper form, the employer needs to take the following steps:

1. Go to the official website of the FSS and go through the registration procedure. It is not difficult! The system gives hints. But you need to choose the right inspector - the employer.
2. Depending on the purpose of the check, you need to go to different tabs. Employers typically do this for authentication purposes. Therefore, you need to find the “Information for Employers” tab, then “Invalid certificates of incapacity for work.”

3. The applicant will have access to a single database of fake information. You need to enter the sheet number in the search bar. If it is not found in this database, then it is not fake.

The employer also has the opportunity to check the authenticity of the sick leave sheet by entering the employee’s SNILS number and the number of the document being verified in the required line. If it is valid, it will appear in the list from a single database.

If management reveals the fact of falsification of a certificate of incapacity for work, it should not assign payments on it. If money has already been assigned to the employee, the process must be stopped immediately.

The FSS does not reimburse expenses for paying benefits for invalid certificates.

For the doctor

Each doctor has an electronic digital signature. With its help, he can check the status of a previously issued sickness certificate. To do this you need to take the following steps:

1. Login to the FSS website.
2. Then enter the “ITU office”.
3. The doctor will see a list of sick leaves that were issued at this medical institution.
4. The required document can be found using various parameters - by number, by the name of the doctor and his specialty.

The doctor has several additional opportunities that his personal account gives him. In particular:

• he can add additional data to the already issued certificate of incapacity for work. For example, make adjustments based on the period of illness. These actions are available in a prescribed manner;
• remove the paper legally.

Note! These actions can only be carried out with documents issued in electronic form. If the sheet was issued in paper form, it is not possible for the doctor to make changes.

For employee

The employee also has the right to check the status of his certificate of incapacity for work - whether it has been accepted by the employer, whether benefits have been accrued for it. To do this you need to take the following steps:

1. Go to the official website of the FSS.
2. Select the “Insured Person’s Account” option, since the employee logs in.
3. Here you can check your sick leave by number online.

Note! To use the functionality of the “Insured Person’s Account”, you need to have a confirmed Unified Automated identification and authentication account on the State Services portal. Getting it is quite simple - just go through the registration procedure, and then confirm it through the nearest MFC branch.

Additionally, you do not need to order an electronic signature to confirm entry into the “Cabinet”. In addition to verification, the functionality of the “Insured Person’s Account” allows the employee:

• obtain information on all sick leave certificates that were issued to him throughout his career;
• print this information;
• obtain information on accrued and paid benefits;
• print this data in the form of a certificate in the prescribed form.

Such actions are possible with electronic certificates of incapacity for work.

Additional payment up to average earnings

The employer has the right to provide employees with more preferential payment terms during their incapacity for work. The procedure and categories of workers are established in collective or labor agreements. The amount of the additional payment is not covered by the Social Insurance Fund.

The amounts of average daily earnings used to calculate benefits are compared with the amount obtained based on the employee’s income in the same period. A larger amount is accepted to pay benefits. The additional payment is not a benefit, which obliges the employer to withhold personal income tax, as well as insurance contributions to funds, including the Social Insurance Fund.

Example of surcharge calculation

Employee V. of the Breeze enterprise has a total work experience of 5.5 years. In 2020, the employee was issued a sick leave for a period of 10 days. For 2020 and 2020, the employee had an average daily earnings of 1,325.7 rubles. The accounting department of the enterprise made the following calculations:

1. We determined the amount of benefits due to the employee: P = 1325.7 x 10 x 80% = 10,605.6 rubles;
2. We calculated the amounts due to the employee, taking into account additional payments: Pr = 1325.7 x 10 = 13,257.0 rubles;
3. The amount of the surcharge was established: D = 13,257.0 – 10,605.6 = 2,651.4 rubles.
4. Conclusion: the amount of additional payment to the average earnings of employee V. amounted to 2,651.4 rubles.

How to check the authenticity of a sick leave certificate?

Fake certificate of incapacity for work is not paid

How to check the authenticity of a sick leave certificate by number? Through the official website of the FSS. As a rule, employers use this function to avoid paying for a false slip. If it is issued in electronic form, then it is sufficient:

• go to the official website of the Social Insurance Fund using a confirmed entry on the State Services portal;
• go to the desired tab “Invalid certificates of incapacity for work” and enter the document number. If it is not here, then it is original.

The employer also has access to a unified database of issued sick leave certificates. He can enter the employee’s sick leave number or SNILS number and receive the necessary information in the form of a list. If the sheet presented is on the list, it was issued by a medical institution.

Things are somewhat different with checking a paper document. It also needs to be checked for authenticity. You can do it like this:

• check the security elements - watermarks (this should be the FSS logo) and inscriptions visible in ultraviolet light;
• carry out a visual check - the quality of the paper (you need to compare the paper of the previously brought original sheets and the one presented. There should be no differences in tactile sensations), the presence or absence of microtexts (on genuine paper they can only be clearly seen with the help of a magnifying glass. An inscription must be made on the document “Certificate of incapacity for work.” It is located under the signatures of all responsible persons);
• correctness of filling.

How to check the authenticity of a sick leave certificate issued in paper form

The employer has 10 days to assign the benefit and pay it. During this time, information about the paper document will appear in the FSS database. If management doubts its visual and tactile sensations, it can check on the official website.

How to check payment of sick leave benefits?

How to check the accrual of sick leave in the Social Insurance Fund? Every employee can do this through a single social insurance fund database. But he can only obtain data from those sheets that were issued in his name. To do this you need:

• go to the official website of the FSS in your personal account using a confirmed ESIA account;
• go to the “Certificates of Incapacity for Work” section. A list of documents that were previously issued in the name of the authorized user will be presented here;
• You need to enter the maximum amount of information in the search field so that the system can quickly search. As a rule, it is enough to enter the sick leave number or the date of its opening (closing);
• the system will issue a document for viewing. The applicant will be able to find out whether the employer has accrued disability benefits for him or not. If yes, then the money will be paid to the employee on the next payday.

Accrual of sick leave at the expense of the employer

According to sub.
1 item 2 art. 3 of the Law “On Compulsory Social Insurance” dated December 29, 2006 No. 255-FZ, the first 3 days of incapacity for work are paid at the expense of the enterprise. This does not apply to sick pay for maternity leave, which is paid in full by social insurance. Postings on sick leave at the expense of the employer depend on which expense account the salary of the sick employee is accrued to. In fact, the operation of calculating benefits at the expense of the enterprise is no different from calculating its regular salary:

Dt 20, 23, 25, 26, 29, 44, 91 Kt 70.

How to make wage entries, read the article “Accounting for wages in accounting (nuances).”