An employee can be issued two disability sheets in one period. The grounds for issuing bulletins serve different reasons. The worker can get sick, being in the period of care for child care, maternity leave and childbirth. What to do if two hospital workerAfter all, when paying for hospital sheets, it is necessary to take into account the period of start and end of periods to prevent overpayment?

Payment procedure by employer disability

The employee has the right to receive an average earnings for the days of illness confirmed by a medical institution doctor. The manual is paid in return lost during the illness of earnings.Conditions for receiving the payment of the hospital leaf:

• Payment is made on the basis of the amount of income received by the person in the preceding 2 years. The earnings are taken into account from different employers.
• After calculating the average daily earnings, the manual is assigned to the length of the experience and the basis of issuing a disability sheet.
• In one period, several benefits are not paid for different bases.
• The first 3 days of illness or injury of the employee are paid from the income of the employer, the rest - at the expense of the fund social insurance. Bulletins on other foundations are paid at the expense of social.

To obtain benefits, a employed worker should refer to the employer.

What to do if two hospital workers: features of accruals on sheets issued by employee for different grounds

In the presence of two hospital sheets in one period, on different grounds, the accrual of benefits is made taking into account payment of 3 days by the employer in the disease of the worker himself.

Payment of benefits on sheets issued in different calendar periods

In practice, there are situations when the first sheet of disability is issued at the end of the year, the second - at the beginning of next year. The estimated periods for each of the ballots will be different that it will cause the discrepancy in the magnitude of the average earnings. So, for a sheet of disability issued at the end of 2016, the estimated period are 2014 and 2015, for the bulletin issued in early 2017, revenues received in 2015 and 2016 are used. When calculating the benefit, the employer performs operations:

• If the period of the disease in the lest number 1 moves to the next year, and on the number 2 of the average daily earnings is obtained above, the payment of the second sick leave is carried out completely regardless of the deadline for the end of the first bulletin.
• If the manual on the second sheet of disability below the first, payment of the bulletin No. 1 is made before the end of the period, No. 2 after the closure of the first.

Overlaying disability for child care and worker himself

The manual is charged by the employer after closing the bulletin. If an employee has at the time of closing a sheet of disability on another basis, the amount of payment may change. On the second bulletin it is necessary to notify accounting and submit both documents at the same time.

For example, the worker carries for a child for a long period. Starting from 11 days the amount of the benefit is calculated in half the size. If the employee fell ill in the child's care period and the amount of benefits more, the payment, starting from 11 days, is carried out on a leaflet issued to the employee in connection with its disease.

Example of calculating disability sheet

A worker R. designed a child carelet from April 3 to 21, 2017. The income for the years 2015 and 2016 amounted to 570,600 rubles. Stage R. is over 8 years. On April 17, being in the period of child care, R. sick, issuing a sick leave until April 21 inclusive. In registering enterprises:

1. Determine the average daily earnings: cf \u003d 570 600/731 \u003d 780.57 rubles;
2. Calculate the amount laid on a hospital leaf of care for the first 10 days: C1 \u003d 780, 57 x 10 \u003d 7805.7 rubles;
3. Calculate the amount of the hospital leaf with a payment of 50%: C2 \u003d 780.57 x 4 x 50% \u003d 1 561.14 rubles;
4. Calculate the amount of the benefit based on the disease p.: C3 \u003d 780.57 x 5 \u003d 3 902.85 rubles.
5. Determine the total amount in all periods of disability: C \u003d 7 805.7 + 1 561.14 + 3,902.85 rubles \u003d 13 269.69 rubles.

Conclusion: According to sheets of disability with intersecting deadlines, the payment is made in the greater amount.

Disability on maternity leave and childbirth

The sheet of disability for pregnancy and childbirth is discharged by 30 weeks of 140 days with one-bed pregnancy and at 28 weeks of 194 days at a multidiscipation week. Persons can issue a vacation at a later period, continuing to work. If the disease or the need to care for a relative occurs in the period of pregnancy and childbirth, the payment of the hospital under the general basis is not produced.

The peculiarity of disability on pregnancy and childbirth (BIR) is to design for the absence of leave. The worker submits a statement to the employer for the period of the hospital leaf on the BIR.

Instructions for receiving disability benefits from the enterprise

Payment period of disability of the hired employee is made by the employer. To obtain benefits, you must comply with the procedure for action and documentary.

The payment period of benefit sheets is 10 days, calculated from the date of submission of the document.

Payments to employees when using the FSS pilot project

A number of regions of the Russian Federation participated in pilot project FSS. The implementation of the project conditions is mandatory for all enterprises in the region. Employees of organizations or IP participating in the pilot project of the FSS receive a manual of 2 sources of payments separately. The part, put on the payment by the employer, is issued at the enterprise simultaneously with an advance or wage residue, the remaining amount is listed directly to the employee to the personal account, open in the bank.

Accounting wiring when calculating benefits

When calculating and paying benefits, the accountant keeps accounting operations using standard postings.

Enterprises involved in the pilot project reflect the accounting of operations on the accrual of the benefit for the first 3 days, the deduction of personal income tax from the accrued amount, pay the employee.

Wiring when paying benefits insurance company

The employer has the ability to conclude a voluntary insurance contract for coverage of the amounts put to pay at the expense of the enterprise. As part of the costs are taken into account insurance contributionsThe accrued manual is covered at the expense of the policy. Accountant uses wiring:

1. Dt 26 CT 76/1 - a monthly insurance premium;
2. DT 76/1 CT 51 is a transaction of the amount of insurance premiums;
3. Dt 76/1 CT 73 - the accrual of the benefit paid at the expense of the employer;
4. Dt 51 CT 76/1 - repayment of the amount of the insured event;
5. Dt 73 CT 68 - Hold Ndfl;
6. Dt 73 CT 50 (51) - payment of benefits to the employee.

A voluntary insurance contract can be concluded with an employee, in which funds are listed directly. The employer does not take into account the funds translated by the insured person.

The most common questions

Question number 1.. How are disability sheets in case of two children, if the periods coincide?

Answer: With simultaneous disease, more than one child is issued one child carelet. When recovering one of the child, a document is extension on the second ill child.

Question number 2.. How are holidays paying for a period of disability confirmed documented?

Answer: Availability in the period of the weekend or festive days Does not change the duration of the period of disability calculated in calendar days.

Question number 3.. Is the allowance, if in the second hospital sheet, overlapping the first period of disability, the doctor from the words of the employee did the incorrect entry of the company's name?

Answer: Errors in the name of the enterprise are not grounds for recognizing a document invalid. The record is made by a doctor with the words of an employee who does not always have reliable information. When submitting a sheet in FSS, the company is identified by the registration number.

Question number 4.. How is the payment of disability sheets in which the cause of disability is not affixed?

Answer: The bulletin issued without specifying the causes of disability must be returned to the employee for the progress of the code in the medical institution.

Question number 5. How to do in case of assumptions when filling out the data sheet of disability by an accountant?

Answer: Correction is done in the document itself by crossing the erroneous data and instructions of the right information. Correction is assigned by the head.

Hospital leaf is the basis for paying benefits for temporary disability and pregnancy and childbirth. Filled in medical institution. This is stated in Labor Code The Russian Federation, in part 5 of the Law of December 29, 2006 No. 255-FZ. He also confirms that the employee was not at work for a valid reason (paragraph 17 of the FSS of Russia from October 28, 2011 No. 14-03-18 / 15-12956).

Hospital opens from the first day of disability. That is, you must open in the first medical institution, where the patient turned.

Who gives the sick leave and the terms of his payment due to the FSS of Russia

Medical organizations issue hospital leaves to working people while losing disability, to confirm the right to pregnancy and childbirth, as well as for the period of care for unhealthy family members. The official name of the document is a sheet of disability. However, they often call them simply "sick leave."

The form of disability is approved by order of the Ministry of Health and Social Development of Russia of April 26, 2011 No. 347N.

Along with the usual paper sick leaves - all clinics that have an electronic signature can produce them.

Disability leaves have the right to issue only those medical organizationswho are licensed to medical activities. Moreover, the license should be provided for the right to work (services) on the examination of temporary disability (paragraph 2 of the Procedure, approved by the Order of the Ministry of Health and Social Development of Russia).

If a sheet of disability gives a medical organization, which has no licenses, then the employer does not bear responsibility. Check if the license has a license, no need.

If the hospital leaves issued a branch of a honeyberization, then controlled if it was named in the license, you are also not required.

FSS of Russia issues forms of hospital leaflets only to medical organizations that have a license. Employer Unlike FSS employees of Russia cannot monitor whether the procedure for issuing hospital leaflets is essential (paragraph 1 of the instructions approved by the Order of the Ministry of Health of Russia, the FSS of Russia of January 29, 2004 No. 18/29, the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 11, 2012 No. 10605 /12).

It is not entitled to produce sick leave:

• emergency medical care;
• blood transfusion stations;
• reception branches of hospitals;
• balneological hospitals and mud;
• medical organizations of a special type - the centers of medical prevention, disaster medicine, the bureau of forensic examination;
• health facilities for the supervision of consumer protection and human well-being.

Note: clause 3 of the order approved by the Order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624N.

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Video Instructions for Filling Disability Leaf

Filling a sheet of disability, hospital medical organization, clinics

56. Records in a sheet of disability are performed in Russian by print ink ink in black or using printing devices. It is allowed to use gel, capillary or feather knob. The use of ballpoint handles is not allowed. Records in a sheet of disability should not go beyond the boundaries of the cells provided for appropriate entries, and should not be in contact with the boundaries of the cells.

All entries in specially designated cells are affixed, starting from the first cell.

Printing a medical organization, institutions medical and Social Examination can act beyond specifically reserved space, but should not fall on the cells of the information field Disability lettering blank.

Print Printing Medical Organization must correspond to the namespecified in the Charter of the Medical Organization. When issuing disability leaves in some medical organizations (psychiatric, narcological organizations, prevention and control centers and the fight against AIDS and infectious diseases et al.) Special seals or stamps can be used without an indication of the organization's profile.

If there are errors in filling out a list of disability in the hospital he considered spoiled And instead of it is issued a new sheet of disability.

Filling the root (bottom tear-off part) of the hospital employee clinics

Sick leave. Spine tear-off part

57. When filling in the root of the form of disability:

the corresponding mark "V" is made in the "primary" line in case the disability sheet is primary;

in the duplicate line, the mark "V" is affixed in the case when due to the loss of disability, the insured person with the attending physician and chairman medical commission Duplicate disability sheet is drawn up;

in line " continuation of a leaflet number "The number of the previous sheet of disability is indicated if the disability sheet is executed is a continuation of the previously issued sheet;

in the line "Date of issue - -" indicates the number, month, the year of issuing a disability sheet;

in the "FULL NAME" in the corresponding cells, the names, name and patronymic are indicated in the corresponding cells (patronymic is indicated if it is possible) a temporarily disabled citizen in accordance with the identity document;

in line "( surname, initials of the doctor) "It is indicated by the surname of a medical worker who issued a list of disability and its initials (with a space in one cell);

in line " Number of medical history "The number of the medical card of the outpatient or stationary patient is affixed;

in line " place of work - Name of the organization"The full or abbreviated name of the organization or the name and initials of the employer is indicated. individual (with an interval in one cell between the surname and the initials of the employer).

Note: This information It is indicated by the citizen. Teach employees to correctly call their organization;

in the "Basic" line, the "V" mark is made in case of disability sheet issued to the main place of work;

in line " Part-time number "The" V "mark is made if the disability sheet is issued to submit to the place of work on external part-time and indicates the number of disability issued for submission to the main place of work;

in field " recipient receipt"The signature of a citizen who received a sheet of disability is put.

Sick leave. Top part. Filled in a medical institution

When filling out a sheet of disability in case, in the "line" "Position of the doctor" Table "Exemption from work" is not enough cells to indicate the post, it is possible to reduce the name of the position of a medical professional within the existing cells.

When filling out the "string" " Surname and initials of the doctor or an identification number "Tables" Exemption from work "indicates the name of the doctor, then with a space in one cell of his initials that need point through the gap Without any punctuation marks.

If the name and initials of the doctor exceed 14 characters of the first row of cells, then the end of the surname and the initials of the doctor in the second series of cells of this string is allowed. If there are not enough cells in the specified line to fill the surname and initials of the medical worker (more than 28 characters), it is possible to fill only the name of the doctor without specifying the initials, and if there is not enough cells to fill the surname, it is possible to reduce it within the existing cells.

When decorating a sheet of disability by decision of the medical commission, when in the "Line" of the name and initials of the doctor or identification number "In addition to the name and initials of the attending physician, the names and initials of the chairman of the medical commission are indicated, if there is not enough cells in the first row of the specified line to fill the surname and initials attending physician (more than 14 characters), in the second row there are not enough cells to fill the last name and initials of the chairman of the medical commission (more than 14 characters), it is possible to fill out only the names of the doctor (in the first row of cells) and the chairman of the medical commission (in the second row of cells) Without instructions of initials, and if there are not enough cells to fill the surnames, it is possible to reduce them within the limits of the first and second row of the cells of the specified line, respectively.

Note:

Explanations of individual provisions of the procedure for issuing disability leaves,
approved by the Order of the Ministry of Health and Social Development of the Russian Federation of 29.06.2011 No. 624n

1. Letter of the FSS of the Russian Federation of August 05, 2011 No. 14-03-11 / 05-8545
2. A letter of the FSS of Russia dated September 14, 2011 No. 14-03-11 / 15-8605
3. Letter\u003e FSS of the Russian Federation of October 28, 2011 No. 14-03-18 / 15-12956

61. In the string " Get to work"In the cells" C - - "indicate the date of restoration of working capacity as follows after inspection and recognition of a citizen able-bodied.

In the line "Other:" The following two-digit code is specified:
31 - In the event that a citizen continues to hurt and give it a new sheet of disability (continued);
32 - when establishing disability;
33 - when changing a group of disability;
34 - in the event of death;
35 - in case of refusal to conduct medical and social expertise;
36 - In the case when a citizen after issuing or renewing a sheet of disability to receive was not, and with the next visit, it was recognized as able-bodied;
37 - in the case of direction on fill, immediately after inpatient treatment.

Following the two-digit code that is affiliated in the line "Other:", in the cells "-" for codes 32, 33, 34 and 36, the date of the establishment, changes in the disability group, the date of death of a citizen, the date of the appearance of a worker, is also affordable.

62. In the string " Lesson issued (continued) No."Specifies the continuation number of disability.

63. In the Signature of the doctor, the signature of the attending physician is put.

Filling a duplicate of the hospital sheet

In the hospital, an error was made in the child's name, so a duplicate was issued, in which a mark was put in the Primary column, the employer returned a duplicate for correction, but in the clinic they believe that everything is filled correctly.

Question: is it necessary in the duplicate of the hospital leaf to fill in the "primary" graph?

The procedure for filling the sheet of disability is set out in section IX of the Order of the Ministry of Health and Social Development of the Russian Federation of June 29, 2011 No. 624N. In paragraph 58 of the Procedure, it is indicated that when completing the section "Filled by a medical organization", the line "Primary", Duplicate is filled in accordance with para. 2 and 3 p. 57 orders.

In para 2 and 3 p. 57 It is indicated that the corresponding "V" mark is made in the "primary" line if the disability sheet is primary, and the "V" mark is affixed in the duplicate line in the case when due to the loss of disability sheet The insured person by the attending physician and chairman of the medical commission is drawn up a duplicate sheet of disability.

In paragraph 6 of about 624n, it is said that the extension and closure of a disability leaf is carried out by a medical organization in which a citizen is aimed at treatment. At the same time, under the extension, it is necessary to understand the issuance of the "continuation" of the bulletin decorated by the previous hinduction. It is issued for this new blank And at the same time "closes" the previous sheet of disability to submit to payment. The fact is that in the hospital sheet, in addition to the disability period, it is indicated, among other things, the name of the medical organization, its OGRN, the address of the provision of medical services. And specify the details of two different medical organizations In the same form it is impossible.

1. 
   The data on insignificant errors in the hospital leaf is given when it must be paid.
2. 
   Recommendations and the procedure for filling the hospital leaf by the employer.
3. 
   Brief rules Fill the sick leave about temporary disability. What laws are regulated. Examples of filling are given. Protection, fake.

The employee was on the hospital and brought 2 sheets of disability: primary and continued. Please tell me where from them you need to fill counts: on the primary, continued or on 2 sheets of disability?

fill you need both sick leave - and primary, and continued. Since the disease "With the continuation" is one insured case, estimated period And, accordingly, the average daily earnings is determined once. Therefore, many indicators will be identical. There will differ only on the dates on the line "the allowance for the period" and the values \u200b\u200bof the lines "the amount of the benefit" and "Total is accrued". After all, it is necessary to calculate the allowance for those days of the diseases that are indicated in the hospital.

In addition, in all bulletins, starting from the second, you do not need to fill out the line "at the expense of the employer". And the figures for the rows "at the expense of the FSS RF" and "Total accrued" will be equal.

To each sheet of disability, you need to make your calculation of the manual.

The rationale for this position is given below in the materials of the Glavbukh system.

Article:1.9. If one sick leave continues another

There are cases when the recovery process is stretched for several months. For example, if the employee fell into a serious accident. In this case, one insured case may be decorated with several hospital sheets. We'll figure it out how in such a situation it is to calculate and pay benefits.

Hospital sheet with a continuation does not mean that the employee had two insurance cases. The estimated period and, accordingly, the average day earnings are enough to determine once, focusing on the date of opening of the primary sheet.

Moreover, this rule "works" and in the event that the initial diagnosis has been changed. For example, at first the worker was cold, and then broke his leg. In other words, if the period of the disease is decorated with several sheets with continuations, such a disease is considered one insured event. Therefore, the first three days at the expense of the employer are paid only by the hospital leaf, where the word "primary" is emphasized.

If the employee will submit two "primary" sick leave, the speech is already talking about two insured events. So, the employer must pay the first three days for each of these two sheets at his own expense.

In any case, fill it all hospital lists. Since the disease "with a continuation" is one insured case, the estimated period and, accordingly, the average daily earnings determine once. Here focus on the date when it was opened primary sheet. That is, when the employee fell ill. Therefore, many indicators will be identical. There will differ only on the dates on the line "the allowance for the period" and the values \u200b\u200bof the lines "the amount of the benefit" and "Total is accrued". After all, consider the benefit you should specifically for those days of the diseases that are indicated in the hospital.

In addition, in all bulletins, starting from the second, you do not need to fill out the line "at the expense of the employer". And the figures for the rows "at the expense of the FSS RF" and "Total accrued" will be equal.

And do not forget to make your own calculation of the manual (paragraph 67 of the order approved). *

When the worker's disease is long in nature, a reasonable question arises: is it necessary to give all the benefits after recovery or can you pay each of the hospital sheets separately? That is, does the employee have the right personally or through his representative to pay for the payment of the primary hospitalist after the doctor placed a continuation sheet?

Yes, the company has the right in the case of a long-term illness to pay for its employees to hospital sheets as they are present, even if the disease continues. This follows from paragraph 6 of the procedure for issuing leafletship-capacity (approved by the Order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624n), which says that in this case the doctor issues a new disability leaflet (continued) and at the same time decorates the previous hospital.

Library of the magazine "Headbuch". Book of examples with calculations of hospital, maternity and children's manuals

An employee can have two "primary" hospitals issued for different insured events, and periods of disability in them may coincide or intersect. However, the allowance needs to be paid only by one of them (paragraphs. 2 of paragraph 1, paragraph 1.1 of Art. 7, paragraphs. 5 of Art. 8 of the Law of July 16, 1999 No. 165-FZ "On the Basis of Mandatory Social Insurance"). The period of partial "imposition" of hospitals is also paid in single amount.

Paying the benefit in a similar situation, some nuances should be taken into account related to the procedure for financing payments.

Situation 1.

Both hospitals are issued by the diseases of the employee.

If both sick leaves are issued to one person along two different diseases, first should pay all calendar days on the first hospital. The second hospital is paid from the day following the day of closing the first hospital. It is important to remember that with disability on a common disease, that is, in the disease of the employee himself, the first three calendar days are paid at the expense of the employer, - starting from the fourth. So it should be done when paying for the first hospital. As for the second hospital, at the expense of the employer, you need to pay the first three days of the paid period of disability, which begins to flow from the day following the day of the closure of the first hospital.

note

In the coincidence of disability periods in two different hospital, under the first three days, the first three days of the period paid period of exemption from work on the second hospital should be considered, and not the first three days of disability on it - they fall on the period when the first hospital lasts.

Example 1. Two hospitals from different medical institutions

The employee of Volna LLC Trunov brought two hospitals in various diseases issued by various medical institutions: one - from March 10 to March 19, another - from March 18 to March 25. Both disability leaves are issued without violations and shall be paid. The benefit on the first hospital is paid:

10, 11, March 12 - at the expense of the employer;
- From March 13 to March 19 - at the expense of FSS funds.

According to the second hospital, you should pay:

20, 21, March 22 - at the expense of the employer;
- From March 23 to March 25 - at the expense of FSS funds.

The period from March 18 to March 19 (intersection of periods of disability) is paid only once (according to the first hospital).

Situation 2.

One hospital issued to care for a fallen child, the second - by the disease of the worker himself.

If the first hospital is issued with outpatient treatment, it must be remembered that all the days of such a hospital are paid at the expense of social funds. Therefore, first is also paid first hospital. The first three days of the paid period of disability in the second hospital (from the day next after the day of the closing of the first hospital) are paid at the expense of the employer's funds. It should be done if the duration of disability in connection with the care of a fallen child does not exceed 10 days.

Recall that the first 10 days of hospital care for a sick child are paid in accordance with the employee, and all subsequent days starting from the 11th - in the amount of 50% if the duration of such a hospital exceeds 10 days, temporary disability allowance is assigned and paid up to the day, with Which worker issued a sheet of disability due to its own disease. At the same time, the paid period in the second hospital is made at the expense of the employer's funds.