In this publication N.V. Fimina, a lawyer and tax expert, considers questions that practitioners may have when an organization’s accounting department receives an additional certificate of incapacity for work issued by a maternity hospital. In this case, maternity benefits have already been paid, but the accountant is faced with the need to make additional calculations and accrue additional amounts to the employee. 1C methodologists explain how situations related to complicated childbirth should be documented in the 1C: Salaries and Personnel Management 8 program.

Before maternity leave, the accounting department accrues benefits to the maternity leaver for the entire period of leave. However, in the event of a complicated birth, the maternity hospital will issue the woman an additional certificate of incapacity for work for 16 calendar days, which will also need to be paid.

What is complicated childbirth?

Childbirth considered complicated is listed in the Instruction of the Ministry of Health of Russia dated April 23, 1997 No. 01-97. This is a multiple birth; births accompanied by obstetric operations: caesarean section, births in women with heart disease, etc. In cases where the diagnosis of multiple pregnancy is established during childbirth, a certificate of incapacity for work for pregnancy and childbirth is issued for an additional 54 calendar days (not 16 days) by a medical organization, where the birth took place.

Most often, at the time of accrual of maternity benefits on the initial certificate of incapacity for work, the subsequent course of childbirth is unknown. In some cases, the possible issuance of an additional sheet can be assumed (for example, in the case of a planned caesarean section). At the same time, it is important to keep in mind that the doctor’s testimony on the method of delivery does not matter to the accountant. He will pay for the additional certificate of incapacity for work only after presentation by the employee.

It happens that there are several reasons to recognize the birth as complicated. For example, when the birth of twins is predicted, a woman is initially issued a certificate of incapacity for work not for 140 days, but for 194 calendar days. That is, even before going on maternity leave, she is paid sick leave for a longer period. If she also underwent a cesarean section, it happens that she presents the employer with an additional certificate of incapacity for work for 16 calendar days.

It is important for an accountant to clearly understand whether it is worth satisfying the employee’s request for additional benefits.

Commenting on the situation, specialists from the FSS of the Russian Federation provide the following recommendations. If the employee has already been paid sick leave in the amount of 194 calendar days, she does not need to provide her with an additional 16 days of vacation. The provision of two additional postpartum leaves (in this case, lasting 210 calendar days) is not provided for by the legislation of the Russian Federation. Read more in the article “An employee was born with twins” (see No. 10 (October) “BUKH.1S” for 2012, p. 16).

Having satisfied the employee’s request and paid the benefit, the accountant takes certain risks. If, during the inspection, the specialists of the Federal Social Insurance Fund of the Russian Federation do not take into account the amount of benefits for additional sick leave issued by the maternity hospital, the organization faces penalties and fines. Personal income tax and insurance premiums will need to be charged on the amount not recognized as a benefit.

Since additional accrual is carried out in the error correction mode (i.e. “retroactively”), penalties may be charged for the entire period of delay in transferring mandatory payments.

What documents should I submit in case of complicated childbirth?

When receiving additional sick leave, the practitioner needs to decide whether to request an application from the employee to extend maternity leave or whether the mere fact of having a certificate of incapacity for work is enough for the leave to be extended “automatically”.

To assign and pay additional maternity benefits, a certificate of incapacity for work and an application for the extension of maternity leave and the assignment of maternity benefits are submitted. This follows from paragraph 16 of the order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n “On approval of the Procedure and conditions for the appointment and payment of state benefits to citizens with children.”

There is a high probability that this document may be required by specialists of the FSS of the Russian Federation as part of control activities (see, for example, the consultation provided on the website of the regional branch of the FSS of the Russian Federation - http://www.fss.vrn.ru/faq/1/3). Therefore, it is better to fill out an application for the employee.

How to fill out a certificate of incapacity for work in case of complicated childbirth

It must be borne in mind that organizations only fill out the “To be completed by the employer” section. In this case, you need to be guided by the Procedure, approved. by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n.

It is also worth paying attention to the part of the sheet issued by the medical organization so that, if necessary, it can be returned to the employee to correct errors. Let us remind you that if there are errors in filling out the certificate of incapacity for work, it is considered damaged and in its place the medical organization issues a duplicate certificate of incapacity for work.

The most common question that practitioners have is whether it is possible to accept for payment an additional certificate of incapacity for work in connection with complicated childbirth, which is issued as a primary one. It is important to understand that there is only one insured event in this situation - maternity leave. However, the medical professional who prescribes the initial certificate cannot predict the course of labor. The maternity hospital often does not consider it necessary to issue sick leave as a continuation.

We advise you to pay attention to the sample “Additional leave for complicated childbirth”, posted on the website of the Federal Social Insurance Fund of the Russian Federation (see http://r71.fss.ru/50973/50975/54113.shtml). In it, the leaflet is designed as a continuation of the primary one. Similar recommendations are given on the websites of regional branches of the FSS of the Russian Federation (see, for example, http://r32.fss.ru/28650/28897/index.shtml).

If the accounting department received a certificate of incapacity for work in connection with a complicated birth, issued as a primary one, it is better to return it to the employee for re-registration in a medical organization.

Many questions also arise in practice regarding stamps on a piece of paper. The following must be taken into account:

• if the seal is not completely affixed (“cut off”), but the details of the medical institution that issued the sheet are legible, then the sheet can be accepted for payment;
• If a certificate of incapacity for work is presented with the stamp “For sick leave certificates,” there are no grounds for re-issuing a certificate of incapacity for work.

Let’s take a closer look at the design of the “To be filled out by the employer” section of the certificate of incapacity for work.

The certificate of incapacity for work should be filled out in printed capital letters using a gel, capillary or fountain pen with black ink or using a printing device. You cannot write on a sick leave form with a ballpoint pen.

Features of filling out individual lines (sections) of the certificate of incapacity for work are given in Table 1.

Table 1

Features of issuing a certificate of incapacity for work by the employer

How to additionally accrue benefits and reflect them in “1C: Salaries and Personnel Management 8”

The calculation period for payment of additional days of incapacity for work will be the same period as for payment for the first sick leave. The second certificate of incapacity for work is a continuation of the first. These are two separate documents, but the insured event (pregnancy, birth of a child) is the same (clause 2, part 1, article 1.2 of Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ). Since sick leave associated with complicated childbirth is a continuation of the main sick leave for pregnancy and childbirth, the change in the procedure for calculating maternity benefits since 2013 does not affect the calculation. The calculation uses the average earnings from the primary sick leave.

Example 1

Employee of Baza LLC A.A. Andreeva has been working in the organization since 2008. In August 2012, she was awarded maternity benefits. It was calculated according to the rules of 2010 and the average daily earnings were 1,047.23 rubles. (see Fig. 1). Rice. 1 In February 2013, A.A. Andreeva submitted a sick leave certificate to the accounting department due to complicated childbirth. Sick leave for maternity leave is the only type of sick leave that is accrued long before the end date of the period of release from work. Therefore, when the employee brought in a certificate of incapacity for work extending the period of incapacity for work, almost six months later, she was required to apply for an extension of maternity leave. Based on this application and sick leave, an additional payment was made for another 16 days in connection with complicated childbirth. Moreover, despite the fact that the document is dated 2013 and registered in 2013, average earnings are not calculated based on it. Being a continuation of the insured event, it is calculated on the basis of the primary document (see Fig. 2). Rice. 2

Since 2013, maternity benefits are calculated in a special manner:

• the transition period has ended, and the woman does not have the right to choose the option for calculating benefits (the calculation period is two calendar years preceding the year the insured event began);
• as before, if a woman’s insurance period at the time of the insured event—the start of maternity leave—is less than 6 months, the monthly earnings are taken equal to the minimum wage;
• periods excluded from the calculation period are entered.

Calendar days falling within the following periods are not taken into account:

• temporary disability, maternity leave, parental leave;
• releasing an employee from work with full or partial retention of salary, if insurance contributions to the Federal Social Insurance Fund of the Russian Federation were not accrued for the retained salary for this period (with explanations from the Federal Social Insurance Fund of the Russian Federation on the procedure for calculating maternity benefits and monthly child care benefits in 2013, and Also, the issuance of a certificate about the periods excluded when calculating them can be found here /itemsItem-13478 and /itemsItem-13502).

If there were no excluded periods, and the calculation period includes 2012 (leap year), 731 days are taken into account when calculating average earnings for calculating benefits (including additional sick leave).

On February 22, 2013, Decree of the Government of the Russian Federation dated February 20, 2013 No. 145 “On amendments to the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability” was published and in connection with motherhood." It came into force on March 2, 2013 and applies to legal relations arising from January 1, 2013.

It is this calculation procedure that is implemented in the “salary” programs of the 1C:Enterprise system. So, in the program “1C: Salaries and Personnel Management 8” this procedure has been implemented starting from version 2.5.55.

Example 2

In this case, only the sick leave period is excluded from the calculation period. The rest of the time, although the employee was released from work (in most cases with the same average earnings), payments for these periods are included in the base for calculating contributions to the Social Insurance Fund of the Russian Federation in accordance with Federal Law No. 212-FZ of July 24, 2009, and, This means that they are not excluded from the calculation period.

For 2012, the employee was accrued:

Total 470,000 rubles, of which 450,000 rubles are taken into account when calculating benefits, since the amount of temporary disability benefits does not need to be included in the calculation.

For 2011, the employee received a salary in the amount of 300,000 rubles.

Average daily earnings were:

(450,000 rub. + 300,000 rub.) / (731 days - 20 days) = 1,054.85 rub.

A continuation of sick leave due to complicated childbirth lasting 16 days may be included immediately in the primary document - then the duration of the primary sick leave will be 156 days, and can be issued later in the maternity hospital.

If the initial sick leave was issued for 140 days, then when calculating the continuation sick leave, the amount will be calculated based on the same average earnings:

1,054.85 x 16=16,877.60 rub.

As we indicated above, when the organization’s accounting department receives an additional certificate of incapacity for work in connection with complicated childbirth, it is necessary to accrue additional maternity benefits. In the program “1C: Salaries and Personnel Management 8” this operation must be reflected as follows.

Additional benefits are accrued using a document (menu Payroll -> Absenteeism -> Sick leave). In line Continuation of the sheet you need to cock the flag and then select a certificate of incapacity for work, the continuation of which is issued (the certificate of incapacity for work, on the basis of which the woman was initially granted maternity leave). The document fields are filled in automatically based on the data in the primary document.

It often happens that an employee, at the same time as continuing maternity sick leave, brings to the accounting department an application for parental leave for up to 1.5 years. And here it is important not to get confused. Complicated childbirth is not a new insured event, but parental leave is a new insured event and it will be calculated according to the rules of 2013, regardless of the rules by which sick leave was accrued.

In practice, the following situation is possible: while on maternity leave, the employee changed her last name. In this case, she does not need to change the primary certificate of incapacity for work (see, for example, http://www.volgrofss.ru/q-a/81/). The continuation of the sheet can be issued under a new surname. This fact should be reflected in the program as follows. You need to open the directory Individuals, find this employee and click Change. In the upper right corner you need to click the button Change of name, the full name change history window will open, then you should add a new value for the desired date. Please note - there is no need to change the last name in the program at the moment of creating the document Sick leave accruals, because it uses a directory element Employees, which appears both in the formation of the quarterly report to the Pension Fund and when uploading payments to the bank. Therefore, before changing your last name in the program information base, make sure that the employee’s pension insurance certificate and bank card have been replaced.

Let's return to document design Sick leave accruals. In field Assign a benefit The date from which the benefit is calculated and the number of days on the certificate of incapacity for work must be indicated.

Field Reduce earnings for violation of regime c must remain blank. It is explained this way.

A reduction in the amount of benefits due to violation of the regime is provided only for temporary disability benefits. There is no such condition in the legislation of the Russian Federation for maternity benefits.

To calculate benefits, the document must be registered in the information database using the button Write down. If the information base contains data on accruals to the employee for the billing period, then click Calculate The benefit amount is automatically calculated. In this case, the data for calculating average earnings is taken from the initial certificate of incapacity for work.

If the automatic calculation of maternity benefits produced by the program raises questions, you can use the document Sick leave accruals in the bookmark Calculation of sick leave press the button Calculate with comment. Data on accrued benefits is posted on the tab Payment for each month of vacation on a separate line.

In practice, the following situation is possible. At the time of calculating benefits, the employee did not provide a certificate of earnings from previous employers in the billing period. After some time, she brought the certificates and turned to the accounting department to recalculate the benefits.

In this case, two circumstances must be taken into account. Firstly, the accountant is obliged to recalculate the benefit. Secondly, no corrections need to be made to the certificate of incapacity for work, which by the time additional benefits are calculated is already filled out with available salary data. Similar comments were given in the weekly “Social World” No. 12 on March 28-31, 2011 and are duplicated on the websites of branches of the FSS of the Russian Federation (see, for example, http://r41.fss.ru/answers/20498/ 45966.shtml)

The recalculation of benefits is drawn up on a separate sheet, which should be attached to the sick leave certificate.

In the program “1C: Salaries and Personnel Management 8”, this operation must be reflected as follows. First of all, you need to enter the details of the certificates provided by the employee. Certificates of earnings received from other policyholders are entered before calculating employee benefits separately for each policyholder using a document Certificate of earnings from another policyholder(menu Salary calculation -> Absenteeism -> Certificates from other policyholders about earnings).

Next you need to open the primary document Sick leave accrual(menu Payroll -> Absenteeism -> Sick leave). There is a button in the lower left corner of the document To correct, which will allow corrections to be made. The document needs to set the flag Take into account the earnings of previous policyholders. Old data will be reversed after recalculation. Then, similarly, recalculate the second continuation document on complicated childbirth.

If a woman worked before giving birth

If a woman gives birth without having time to go on maternity leave (birth occurred between 22 and 30 weeks of pregnancy), she will receive a certificate of incapacity for work from a medical organization, the duration of incapacity for work is 156 calendar days (clause 49 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated June 29. 2011 No. 624n). Premature birth is complicated, therefore the law provides for the issuance of sick leave for 16 days more.

A situation is possible: a woman has worked a working day, and the day is marked on the timesheet as worked. That evening she was admitted to the maternity hospital and gave birth. In this case, you need to take into account that both maternity benefits and wages are not accrued for the same day. A benefit is a guaranteed payment for the period of absence from work. Therefore, accrual of two of these payments at the same time is directly contrary to the law. Similar recommendations are given by employees of the FSS of the Russian Federation (see, for example, http://www.fss.vrn.ru/faq/1/6).

Let us remind you that an employee has the right to go on maternity leave after 30 weeks of pregnancy. We discussed this issue in more detail in the article “An employee wants to work during maternity leave,” published in No. 1 (January) “BUKH.1S” for 2013, p. 29.

Complicated childbirth of an employee's wife

In accordance with Article 123 of the Labor Code of the Russian Federation, if a wife is on maternity leave, then the husband is required to be granted, at his request and upon application, annual leave, regardless of the time of continuous work for the employer (i.e., even if the employee has not yet completed the six months required for vacation entitlement to arise). This rule also applies to the period of additional sick leave due to complicated childbirth.

The wording used in the legislation excludes the application of this norm in relation to persons in a civil marriage that is not registered in the manner prescribed by law*.

* For more information about payments to persons in a civil marriage, read No. 11 (November) “BUKH.1S” for 2012, p. 31.

When should a “maternity leaver” take sick leave?

A woman can receive maternity benefits if she applies for it no later than 6 months after the end of maternity leave. The right to benefits may continue after dismissal if the onset of the insured event (beginning of maternity leave) falls during the period when the employment contract was still in force (see table 2). The employer assigns maternity benefits within 10 calendar days from the date the insured person applies with the necessary documents. Payment of benefits is carried out on the day closest to the date established for payment of wages after the assignment of benefits.

table 2

Complicated childbirth after dismissal

Some people tolerate all the pain during contractions and pushing well, give birth to a healthy baby and go on a well-deserved rest. But sometimes circumstances arise that, one way or another, complicate the process of not only childbirth, but also postpartum care.

All this is of course very sad and such women need a long vacation. But do they have the right to hope for an extension of maternity leave, and if so, how to get it? Will they extend it? We will talk about this in today's article.

Is it possible?

Can sick leave for pregnancy and childbirth be extended?

The legislator takes into account that childbirth is a practically uncontrollable process, so permission may vary.

Undoubtedly, It’s not uncommon for mothers to undergo surgery and get sick and other problems as a result of childbirth.

What does this say about a child who can also receive various complications as a result of being born.

Let's take a look at the main cases of extending sick leave and find out what the terms of these extensions are, as well as what nuances each specific case has.

The commented letter is a response to a private request. The employee went on annual paid leave until July 20, 2016. And after the vacation, she brought sick leave for pregnancy and childbirth, opened on July 18, 2016. Thus, three days (July 18-20) were both maternity leave and regular vacation. Does an employee have the right to take these days off after returning from maternity or child care leave? Yes, you have the right, the officials answered.

First of all, specialists from the Ministry of Labor noted that while the employee is on maternity leave, she is entitled to benefits. This rule also applies if the maternity leave falls on annual paid leave. That is, if an insured event (maternity leave) occurred during annual leave, then the certificate of incapacity for work issued to the employee for this period is paid in accordance with the general procedure.

As for previously accrued vacation pay and the provision of “under-filled” vacation days, there are two options. Based on the provisions of Article 124 of the Labor Code, annual leave must either be extended by the number of calendar days of the employee’s incapacity for work, or postponed to another date.

Option one: extending vacation

If the employee decides to extend her annual leave, then the “non-working” days of this leave are provided immediately after the end of maternity leave and before the start of parental leave. Officials explain this by the fact that the law does not provide for an employee to be on two different vacations at the same time.

For extended vacation days, the employee will not receive additional vacation pay, since in fact her vacation was not increased, but extended by the number of days of maternity leave. The number of vacation days actually used will correspond to the number of paid days, and, accordingly, there is no need to recalculate the previously issued vacation pay amount.

Option two: postponement of vacation

If the employee decides to transfer the remaining days of the next vacation to the future, a different procedure applies. In this case, the number of actual vacation days used will not correspond to the number of vacation days paid by the employer. In this regard, when transferring vacations, previously paid vacation pay must be recalculated, the authors of the letter stated.

Employee Petrova has been on maternity leave (on sick leave for pregnancy and childbirth) since 08/05/2013. until December 22, 2013. The order for prenatal and postnatal leave was made from 08/05/2013. to 12/22/2013 Petrova also brought a sick leave certificate, because... the birth was by caesarean section, from 12/23/2013. to 01/07/2013.

Do we still need to make an order to extend Petrova’s maternity leave? Or just take sick leave, and take out leave for up to 1.5 years from November 8, 2013 until the child reaches 1.5 years? Also, all employees on maternity leave are worried about when paid leave will be increased to 3- x years, and unpaid for up to 4.5 years. Tell me when the bill will come into force and whether it will come into force?

Answer

Let's consider your questions:

Do we still need to issue an order to extend Petrova’s maternity leave? Or simply take sick leave and issue leave for up to 1.5 years from November 8, 2013 until the child reaches 1.5 years of age.

In accordance with Part 1 of Art. 255 of the Labor Code of the Russian Federation, women, upon their application and on the basis of a certificate of incapacity for work issued in the prescribed manner, are granted maternity leave for a duration of 70 calendar days before childbirth and 70 calendar days after childbirth, with the payment of state social insurance benefits in the amount established by federal laws.

In accordance with paragraph 48 of section. VIII of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n, a woman may additionally be issued a certificate of incapacity for work for 16 calendar days in case of complicated childbirth. The list of cases related to complicated childbirth is established in the Instructions on the procedure for granting postpartum leave for complicated childbirth, approved by the Ministry of Health of Russia on April 23, 1997 No. 01-97. The certificate of incapacity for work issued in this case extends maternity leave and entails the need to make an additional payment of maternity benefits for the additional 16 days of leave provided.

certificate of incapacity for work issued in connection with pregnancy.

Based on the specified documents, issue an order for leave by or by. Next, introduce it to the employee against her signature and enter information about the vacation in her.

Vacation period

The duration of leave is determined by the doctor and indicated on the sick leave certificate. It depends on the circumstances under which pregnancy and childbirth took place. So, the duration of the vacation can be:

140 calendar days (in general);

156 calendar days - for complicated childbirth;

194 calendar days - for multiple pregnancies and the birth of several children;

160 calendar days (of which 90 prenatal days) - if the employee lives (works) in a locality exposed to radioactive contamination as a result of the accident at the Chernobyl nuclear power plant (in a residential area with the right to resettle), or lives in a locality exposed to radiation contamination as a result of the accident at the Mayak production association and the discharge of radioactive waste into the Techa River (in the general case).

Such rules are established by paragraphs of the Procedure approved by.

For more details on the duration of vacation, see.

During the period of maternity leave, the employee is entitled to...

Nina Kovyazina,

Deputy Director of the Department of Education
and human resources of the Russian Ministry of Health

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