Can I work or be called to work while on sick leave? How do you get paid to go to work while on sick leave? Can I work on sick leave? What to do if forced to work? If you work on sick leave, will the sick leave be paid.

In a letter dated 04.06.2012 No. 03-03-06 / 4/57, the Ministry of Finance of Russia considered an interesting situation: an employee fell ill and issued a temporary disability certificate, but the first days of the illness he came to work and performed labor duties. How do I pay for sick leave in this case?

The employee of the organization continued to work for the first five days of illness. This is evidenced by entries in the time sheet. A temporary disability certificate was issued to the employee for the entire period of illness. The organization faced a problem: how to make settlements with the employee - pay temporary disability benefits for all days of illness or pay wages for days of work, and temporary disability benefits for the remaining days? Is it possible to take into account the wages paid during the period of illness when calculating income tax? With these questions, the organization turned to the Ministry of Finance of Russia.

What the Ministry of Finance said

The Financial Department explained the following: In the event of temporary disability, the employer pays the employee temporary disability benefits (Article 183 of the Labor Code of the Russian Federation). To pay benefits, the employee submits a sick leave issued by a medical organization in the prescribed form. This document performs a dual function: it is a financial document that serves as the basis for the appointment and payment of benefits, and certifies the disability of citizens, confirming their temporary release from work (clause 17 of the letter of the FSS of Russia dated 10.28.2011 No. 14-03-18 / 15 -12956).

The basis for reducing the amount of temporary disability benefits is the violation by the insured person without good reason during the period of temporary disability of the regime prescribed by the attending physician (subparagraph 1, clause 1, article 8 of the Federal Law of December 29, 2006 No. case of temporary disability and in connection with motherhood”, hereinafter referred to as Law No. 255-FZ). The employer's expenses for the payment of temporary disability benefits for the days of temporary disability of the employee, which are paid at the expense of the employer, are included in other expenses related to production and sales, on the basis of clause 48.1 of Art. 264 of the Tax Code of the Russian Federation.

As you can see, the specialists of the financial department did not give specific recommendations.

How to proceed

From the answer of the Ministry of Finance of Russia, we can draw the following conclusion: the employee's going to work during a period of temporary disability is a violation of the regimen prescribed by the attending physician. Violation of the regime without good reason entails a reduction in the amount of benefits paid to the employee.

According to paragraph 2 of Art. 8 of Law No. 255-FZ, if there are grounds for reducing the benefit, it is paid in an amount not exceeding the minimum wage established by federal law for a full calendar month from the day the violation was committed (currently the minimum wage is 4611 rubles).

The employee violated the regime from the first day of disability indicated in the sick leave, which is the basis for the calculation and payment of benefits. This means that the organization must pay the employee a benefit in a reduced amount from the date the sick leave is issued.

The allowance itself is paid in the usual way: the first three days at the expense of the organization, the rest - at the expense of the FSS of Russia. The organization has the right to take into account the payment for the first three days in other expenses related to production and sale, on the basis of clause 48.1 of Art. 264 of the Tax Code of the Russian Federation.

Let's take a closer look at this course of action and its consequences for the organization.

Salary for work

Unfortunately, the Russian Ministry of Finance did not say anything about the salary for the days when the employee went to work. Let's try to fill this gap.

The employee has the right to timely and in full payment of a fair wage, which is a remuneration for work (Articles 2 and 129 of the Labor Code of the Russian Federation). Since the employee was at the workplace and completed the required amount of work, the employer is obliged to pay for them. That is, he must pay the employee wages. Its non-payment is fraught with administrative (Article 5.27 of the Code of Administrative Offenses of the Russian Federation) and criminal liability (Article 145.1 of the Criminal Code of the Russian Federation) for the employer.

The primary document serving as the basis for calculating wages is the time sheet (form No. T-13 approved by the Decree of the State Statistics Committee of Russia No. 1 dated 05.01.2004). The instructions for filling out the time sheet state that it is used to record the time actually worked and (or) not worked by each employee of the organization, to monitor compliance with the established working hours by employees, to obtain data on hours worked, to calculate wages, and also for the preparation of statistical reporting on labor.

In the case under consideration, the fact of working during illness is documented (there is a record of the employee being at the workplace in the first days of illness in the time sheet). At the same time, the employee performed ordinary work aimed at generating income for the organization. Any expenses incurred for the implementation of activities aimed at generating income are recognized as expenses (clause 1 of article 252 of the Tax Code of the Russian Federation). The expenses of the organization for wages include any accruals to employees related to the mode of work or working conditions (Article 255 of the Tax Code of the Russian Federation).

From these legislative norms, it can be concluded that the expenses of the organization for the payment of wages to the employee in this situation are economically justified and documented. Accordingly, the organization may attribute payments to the employee for his work in the first days of illness to labor costs in accordance with Art. 255 of the Tax Code of the Russian Federation. The Tax Code does not contain any restrictions for this.

At the same time, the Ministry of Finance of Russia considers it possible to take into account the costs of paying temporary disability benefits for the days when the employee was at work in other expenses related to production and sales, on the basis of clause 48.1 of Art. 264 of the Tax Code of the Russian Federation. True, then there is a high risk of claims from the tax authorities, which may recognize double payment for the same days (salary and allowance) as economically unjustified. In order to avoid litigation with tax authorities, the accrued and paid salary to an employee should not be included in expenses when calculating the tax base for income tax.

In addition, the very fact of paying wages during the period of temporary disability of an employee (regardless of whether it is included in expenses or not) will attract the attention of specialists from the FSS of Russia, who will most likely refuse to reimburse expenses for paying benefits for those days when the employee worked.

We fix the violation of the regime

It is important for the organization to fix the fact of violation by the employee of the regimen prescribed by the attending physician. This can be done by the social insurance commission (authorized in social insurance), which should be in every organization (clause 11 of the Regulations on the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of February 12, 1994 No. 101). Its functions include monitoring the correct accrual and timely payment of social insurance benefits by the enterprise administration, verifying the correctness of the determination by the enterprise administration of the right to benefits, the validity of deprivation or denial of benefits, consideration of contentious issues on the provision of social insurance benefits between employees and the enterprise administration (p. 2. 2 of the Model Regulations on the commission (authorized) for social insurance, approved by the FSS of Russia on July 15, 1994 No. 556a).

In addition to the decision of the commission, it is advisable to make a record of the violation of the regime established by the attending physician in the sick leave. For this, a special column “Marks of violation of the regime” is provided in the form of a temporary disability sheet. According to paragraph 58 of the Procedure for issuing sick leave certificates by medical organizations, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n, in this column, depending on the type of violation, the following two-digit code is indicated:

23 - non-compliance with the prescribed regimen, unauthorized leaving the hospital, leaving for treatment in another administrative region without the permission of the attending physician;
24 - untimely appearance at the doctor's appointment;
25 - going to work without an extract;
26 - refusal to send to the institution of medical and social expertise;
27 - untimely appearance at the institution of medical and social expertise;
28 - other violations.

The organization is not entitled to independently make a record of violation of the regime in the hospital. This is done by the attending physician, who puts down the date of entry and his signature in the allotted columns.

Accordingly, it is necessary to send the employee to a medical institution that issued a certificate of incapacity for work, so that the attending physician makes a note about the violation of the regime. If the doctor refuses to make such an entry actually retroactively, the organization may send an official request to the medical institution with documents confirming the violation of the regime (for example, a copy of the time sheet). But even if there is no mark on the violation of the regime on the disability certificate, this does not change things. Indeed, in this case, the fact of violation of the regime is determined by the commission (which has the right to do so).

We pay benefits

On the basis of a temporary disability certificate and the protocol of the social insurance commission with a note of violation of the regime, the organization pays for the sick leave. Payment is made in the manner specified in sub. 1 p. 2 art. 3 of Law No. 255-FZ. That is, the first three days are paid at the expense of the organization, and starting from the fourth day - at the expense of the budget of the FSS of Russia. Note that the amount of the benefit is reduced only if the regimen prescribed by the doctor was violated for disrespectful reasons. Valid reasons are determined by the employer. This statement is confirmed by arbitration practice (decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 14, 2012 No. 14379/11 and the FAS of the Ural District of June 10, 2010 No. F09-4237 / 10-C2). Therefore, the organization may consider a good reason for violating the regime, and in this case, the amount of temporary disability benefits may not be reduced.

Such actions will inevitably entail claims from both the tax authorities in terms of income tax and the FSS of Russia in terms of insurance premiums.

Most employees of enterprises, opening a sick leave, continue to work. The reasons contributing to such action are different, from a simple desire to work to the fulfillment of urgent tasks and duties.

Some employees believe that they have recovered, and before the medical worker closes the temporary disability sheet, they go to work. These situations create contradictions between payroll and the number of days worked, which, accordingly, affects the complexity of solving such a problem.

A temporary disability certificate is issued according to the doctor's decision regarding the patient's state of health. Until the date of discharge, the treatment regimen must be observed, and involvement in labor during this period is a serious violation of the Labor Code.

Going to work during sick leave can occur both at the initiative of the employee and the employer.

On the legal side, there is a risk for both parties. An employer who paid for work time and recorded this fact in the payment document may have serious problems. An employee who feels bad is not able to perform duties carefully and efficiently, which will negatively affect the result of the activity. Moreover, the hours worked by a person on sick leave, according to the law, can be left without payment.

The only legitimate time to go to work that is not problematic is the first day of illness. An employee could feel bad during the working day, consult a doctor and open a sick leave on that day. In this case, the allowance begins to accrue from the second day and has legal grounds.

It is important to consider that the sick leave involves payment for temporary disability, according to Article 183 of the Labor Code of the Russian Federation, respectively, the employer does not have the right to calculate wages at the same time as the allowance.

Consequences of violation of the hospital regime

Going to work while on sick leave is considered a violation of the treatment regimen and, according to the law, can lead to a reduction in benefits.

In the event that an employee receives an industrial injury or a complication of the course of the disease at the enterprise when going to work during sick leave, the manager will be fined and held accountable. The same situation can befall the employer if the subordinate, due to a conflict, provides documents confirming the illegal presence at the workplace to the labor inspectorate or court.

Considering the law of article 8 “On compulsory social insurance”, the following reasons for the violation of the medical process can be distinguished:

Code 23, provides for non-compliance with the regime.
Code 24, involves a failure to appear to the attending physician according to the plan.
Code 26, refusal of medical and social examination.
Code 27, non-attendance at the scheduled ITU.

When starting work duties during an illness, an employee on the disability sheet receives code 25 (the employee went to work during sick leave).

According to the violation of the above codes, the head has legal grounds for reducing benefits.

Consider the consequences of paying benefits instead of wages.

It would seem that there should be no problems on the part of the personnel and accounting department, it is enough not to display the sick days of the employee worked out in fact.

In fact, when receiving earnings, an employee may express dissatisfaction with the level of payment received and apply to the labor inspectorate. For this supervisory authority, it is often not difficult to find evidence of the presence of an employee on the indicated days. As a result, the head of the organization will receive an administrative fine, and the accounting department will have to recalculate the allowance, and if the contributions were paid incorrectly, this will entail additional fines and penalties.

Part-time employees

Unscrupulous part-time employees deliver unpleasant consequences to managers. Having issued a sick leave for one workplace, they continue to conduct activities at another. As a result, the FSS will sooner or later discover disagreements received on a working citizen. An organization that has reflected a sick leave may be charged with fines and arrears.

In any case, regardless of whether the employee went to work during the sick leave at his own request or at the initiative of the employer, this action is illegal.

Compensation for work at work during sick leave

To influence an employee who voluntarily goes to work during the validity of the sick leave, the manager may contact a medical institution. It is necessary to inform the doctor about the violation of the treatment regimen, providing evidence on the basis of which the corresponding fact will be reflected in the document on temporary disability. Based on this, relying on Article 8 of the Federal Law No. 255, the employer will reduce the allowance. To avoid such a situation, the employee should not present a sick leave to the manager, thus, his work is paid at the standard rate established by the order of the organization.

If the employer forces you to go to work on sick leave, then the only legal way to pay is to accrue bonuses, there are no other legal methods. It should be borne in mind that if an employee refuses to carry out labor activities during the treatment regimen, it is highly recommended not to insist on going to work. Based on Article 76 of the Labor Code of the Russian Federation, the head, in the event of such situations, may be fined.

Most employees are afraid of disagreements about this, because they can lead to dismissal. This situation is regulated by Article 81 of the Labor Code of the Russian Federation and protects working citizens from losing their place of employment during a period of temporary disability. If the manager acts illegally and forces him to write a letter of resignation, the employee has every right to file a complaint with the Prosecutor's Office.

Before you risk your health and go to work, remember that according to the law, remuneration for medical treatment is not provided.

Work on maternity leave

Calling an employee who is on maternity leave to work is prohibited by law. This leave belongs to the state guarantees and is designed to protect the health of women and children.

If a woman wants to go to work on her own initiative in order to maintain benefits and receive wages, she must choose a part-time (reduced) day.

This is reflected in the accounting of the time sheet by putting down the double code “OZH / I”, where “OZH” is parental leave, and “I” is the presence at the workplace and receiving remuneration. When working full-time, no allowance is due.

Conclusion

Each person must make their own decision, endure the disease on their feet or apply for temporary disability and recover at home.

In any case, aggravating the course of the disease and infecting colleagues is not the best option, and the labor efficiency of an employee with a serious health condition will be very low.

The autumn-winter period is the time for colds, so it is not surprising that at this time a huge number of people take sick leave. Their right, of course, but it doesn’t make it easier for employers - someone has to do the work. Therefore, sometimes they ask recovering employees to go to work until the sick leave is closed. Is it legal work on sick leave?

By the way, work on sick leave is far from always a whim of an employer who, in a good way, asks (or in a bad way forces) an employee to go to work during a period of temporary disability. Sometimes the employee himself comes to work without closing the sick leave to show their dedication and willingness to make sacrifices for the sake of the firm. Well, or it’s just that colleagues or clients “got” him so much that it’s easier to go to work and do everything yourself than to explain on the phone. But will such zeal be rewarded?

While on sick leave, the employee receives temporary disability benefits (Article 183 of the Labor Code of the Russian Federation). Therefore, sick leave is not paid. The employer does not have the right to pay wages and temporary disability benefits at the same time - only one thing at a time. The situation is the same as with - you cannot receive a salary and vacation pay at the same time. That is, theoretically, he can pay you, but the Social Insurance Fund will not reimburse him these funds by canceling the sick leave payment.

Of course, there are ways in which work on sick leave can be compensated, but they are not entirely legal or even illegal. Let's say it can be a premium (quarterly, annual, etc.). But it is natural that the award will be officially issued not for work during sick leave, but for some other merits. Or the employer pays you sick leave, and gives you money for work “in an envelope”. It is clear that this is unofficial, as are individual arrangements when you work from home when you are sick, and then receive compensation for this.

Please note, by the way, that working on sick leave can lead to the fact that not only will you not be paid for it, you will also not be paid sick leave. The fact is that going to work during sick leave is considered one of the types of violation of the regime. Sick days in which a violation of the regimen prescribed by the doctor was recorded are not subject to payment.

Yes, and for the employer, the exit of an employee to work during sick leave can be dangerous. Even if it happened by mutual agreement. Let's say the employer voluntarily paid for work on sick leave, and this fact was documented (that is, there are documents on payments). If suddenly an employee has a grudge against management, then upon dismissal, he can declare that he was forced to work during his illness. In this case, the employer will have big problems.

Well, even if we ignore the issues of labor legislation and look at this problem from a philistine point of view - is it really that good to work on sick leave? Emergency cases, when you can’t do without your help, are the exception rather than the rule. Very often, the employer calls to work not because the sick employee is irreplaceable, but out of harm. Until you close the sick leave, you have the right not to go to work, and you will not get anything for it. The law is on your side.

Besides, the whole point of sick leave is to rest, recover and gain strength. Not fully recovered, we can rarely do the work properly: concentration decreases, we make more mistakes, so some of the work has to be redone. Doubtful benefit.

Plus, if you get sick with some kind of infectious "sore", you can infect colleagues, even if you yourself feel more or less normal. It happens that one such exit of a not fully recovered employee leads to the fact that almost his entire office falls ill. As a result, many people have to go on sick leave (well, if not at the same time). The employer ends up losing more than he gains.

So working on sick leave is the case when the game is not worth the candle. According to the law, it is impossible to work during sick leave, and such work is not always effective and pays off in the end.

Sick leave implies temporary disability. It is in connection with it that appropriate compensation is accrued. But what payments are due to an employee if he enters the service during the validity period? The law gives a rather vague answer to this question, but still the correct procedure exists.

An ill employee went to work: pay a salary or allowance?

Salary or allowance? In any case, the employer needs to choose one of these options. It is impossible to accrue both sick leave compensation and salary at the same time, since according to the Federal Law of December 29, 2006 No. 255, one payment is intended to replace another. That is, during the period when the employee is deprived of labor income, he receives benefits. These payments are mutually exclusive.

A number of employers are sure that you need to accrue benefits. They operate with the following arguments:

Article 183 of the Labor Code of the Russian Federation clearly states that the employer is obliged to pay benefits throughout the duration of the sick leave, the duration of which can only be determined by a doctor. Only a specialist can accurately determine whether a person is able to work. Therefore, the fact that an employee enters the service during the sick leave does not at all indicate his ability to work.
Sick leave implies release from work: the employee has no obligation to go to work. Voluntary work, when a person comes to the service at will, the employer is not obliged to pay.

All these arguments take place, however, despite them, the employer is obliged to pay the salary. This is justified as follows:

The work of an employee cannot be called voluntary in full. This is due to the fact that the sick leave period still remains working. So it is designated in the local labor schedule. It's not a vacation or a day off. Being on sick leave, in accordance with paragraph 3 of Article 5 of the Federal Law of November 21, 2011 No. 323 and Article 3 of the Labor Code of the Russian Federation, cannot be a ban on work. The worker has the right to decide for himself whether he will use the days of forced rest.
According to paragraph 3 of Article 37 of the Constitution and Article 56 of the Labor Code of the Russian Federation, the employer is obliged to pay the employee a salary for work. A worker who performs his job duties must receive appropriate remuneration. The obligation to pay wages is also established by articles 22 and 129 of the Labor Code of the Russian Federation.

ATTENTION! Salary during the period of validity of the sick leave is accrued at the standard rate. This is due to the fact that in this situation the employee does not work overtime. His work complies with the company's internal work schedule and standards. This rule is specified in articles 107, 152-153 of the Labor Code of the Russian Federation.

Is it a violation to replace a salary with an allowance?

At first glance, nothing threatens the employer for calculating benefits instead of wages. The manager simply does not display in the time sheet the days on which the employee actually worked. And in fact, if the employee is loyal, nothing will happen. But an employee who is dissatisfied with the small amount of accruals can apply to the labor inspectorate. In this case, the company may have problems.

It is enough for the worker to provide the inspectors with evidence that he was in the service during the period of validity of the sick leave:

Witness's testimonies.
Correspondence from the workplace.
Signatures on documents.
Completed itinerary.
Making a refund at the checkout.

If the labor inspectorate establishes that the employer did not pay wages to the employee (even when benefits were calculated), an administrative fine is imposed. The punishment is stipulated in Article 5.27 of the Code of Administrative Offenses of the Russian Federation. After considering the employee's complaint, he will have to accrue his previously unpaid salary. The sick leave benefit is reduced by the number of shifts worked. If compensation is set off against insurance premiums, an arrears are formed. You will have to pay interest on it, as well as a fine. Thus, for the wrong action, the employer may suffer significant losses. Therefore, it is better to do everything right from the beginning. Paying an allowance instead of a salary brings little or no benefit, but it can lead to costs in the future.

Can I call an employee on sick leave?

Is it possible to force a specialist to go to work when he is on sick leave? No, this is strictly prohibited. A person has the right to stay at home throughout the entire sick leave. Involvement in work in this case will be considered a violation, which is punishable by a fine (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). The ban on forced labor is stipulated in article 4 of the Labor Code of the Russian Federation. However, a rare leader issues an official order to call a person from sick leave. Usually, if there is a production need for this, they try to negotiate with the employee, that is, this is an informal request. The main motivation of an employee is monetary. The employee is promised a certain financial reward.

IMPORTANT! The employer needs to take into account all the risks of calling an employee from sick leave. In particular, if an employee's illness worsens due to the continuation of activities, he can recover material compensation from the company. This right is stipulated by articles 232-233, 237 of the Labor Code of the Russian Federation.

What rewards can be paid?

Typically, employers pay employees who leave the sick leave early the following compensation:

The employer has the right to provide financial assistance to his employee. If the amount of assistance is less than 4,000 rubles, the amount will not be subject to personal income tax in accordance with paragraph 28 of Article 217 of the Tax Code of the Russian Federation.
Prize. It is charged for the period before or after sick leave. The bonus cannot be awarded during a period of temporary disability, as the tax authorities will have questions about what it was paid for. The remuneration must comply with the clauses of the local act on bonuses. Money cannot be issued on the grounds that are absent in the act.

Some employers give employees the opportunity to take "informal" days off, during which wages are calculated, for an early exit from the hospital.

Can an employee be banned from work?

Many companies, in order to avoid confusion, completely prohibit employees from going to work during the open sick leave period. The corresponding prohibition is entered into the local acts of the enterprise. Can it be done? There are two opposing views on the problem:

It is forbidden. This is due to the fact that this condition will worsen the position of the employee, and this is unacceptable in accordance with Article 8 of the Labor Code of the Russian Federation. The employer under article 22 of the Labor Code of the Russian Federation is obliged to provide employees with opportunities for work. Article 76 of the Labor Code of the Russian Federation discloses a list of conditions under which an employee may not be allowed to work. This list does not include sick leave.
Can. Rostrud gave an explanation according to which a worker may not be allowed to work. If the employee still came, he is given a notice of his obligation to comply with the hospital regime.

An employee who violates the provision of a local act may be punished. As punishments, deprivation of profits or disciplinary action is applied.

FOR YOUR INFORMATION! Usually, all financial issues related to work during sick leave are negotiated informally by the employee and the employer.

It is said that the days of treatment should be paid for by temporary disability benefits.

The management of the company should not allow employees to the workplace, in cases where there is a doctor's opinion on this. Organizations that fail to comply with these requirements may be subject to fines. in accordance with article 76 of the Labor Code of the Russian Federation. In such cases, the existence of an agreement, and even the consent of the worker, does not matter.

Attention. Performance of work duties during this period is a violation of the employee's rights in any of the possible situations and, as a rule, leads to negative consequences for both the company and the employee.

When starting work with outstanding sick leave, the worker must remember the following:

the amount of the benefit may be reduced in cases of violation of the treatment regimen;
hours spent at work cannot be paid.

Is it considered illegal?

Returning to work and, accordingly, appearing at the workplace while on sick leave should be considered as non-compliance with the treatment regimen and regarded as a reason for reducing the disability payment to an amount not exceeding the minimum wage for a full calendar month (Article 8 of Law No. 255-FZ).

Such situations are recorded by the attending physician in the sick leave itself and are accompanied by a mark in the corresponding field with code 25 (going to work without discharge). From the moment of violation of the regime, the reduction of disability benefits begins.

As practice shows, such violations are not always reflected in certificates. In such situations, the management of the company itself may consider the actions of the worker as a violation and have grounds for reducing the amount of payment. Evidence must be an hour book, magnetic entry-exit devices, or documents signed by employees during the period of sick leave.

Allowance or salary - what is paid?

When the question arises of calculating payments, you need to understand that an employee will not be able to receive both disability benefits and wages at the same time, since one is designed to compensate for the other.

Most often, benefits are paid, since the employer is obliged to pay it for the entire time of sick leave (Article 183 of the Labor Code of the Russian Federation). Presence at the workplace during the period of the current sick leave does not cancel the conclusion about the incapacity for work of the attending physician.

Article 183 of the Labor Code of the Russian Federation. Guarantees to the employee in case of temporary disability

In the event of temporary disability, the employer pays the employee temporary disability benefits in accordance with federal laws.

The amount of benefits for temporary disability and the conditions for their payment are established by federal laws.

In addition, the fact of issuing a sick leave confirms the employee's release from work during this period, but does not prohibit his voluntary stay at the workplace.

If the management allowed the employee to work during illness, often Employees write a job application of the following type:

“Due to the deterioration of my health, I was issued a sick leave sheet No. ... for the period from 04/05/2017 to 04/13/2017. In fact, I was present at work on April 7, 8, 10, 2017.

Please consider these 3 days as working days and charge for them based on the salary. I ask you to consider the remaining days as sick days and pay benefits, according to the disability certificate.

This statement can be considered an additional document, because according to Article 100 of the Labor Code of the Russian Federation, the internal labor regulations, as well as paragraph 3 of Article 37 of the Constitution of the Russian Federation, the very fact of labor activity is considered the basis for calculating and paying wages.

IMPORTANT! When making a report card, turnouts mark the days of going to work, the rest of the days - days of sick leave. The sick leave notes the days of absence due to illness.

In cases where the days of going to work were dispersed throughout the entire sick leave period, in addition to the sheet, in the calculation of benefits, it is necessary to explain for which specific days it is necessary to make an accrual.

Such payments are considered reasonable, as they are used to pay for work, so there should not be any difficulties with inclusion in tax expenses.

What to do if an employee left the sheet ahead of schedule?

According to the law, only the attending physician can close the sick leave before the due date. based on the health status of the patient.

If an employee, due to various circumstances, is forced to go to work a day before the closing of the sick leave, the employer may recognize the reason for leaving as valid and not launch a legal mechanism to reduce benefits. In agreement with the management, the employee can write a statement of this kind:

“Having a certificate of incapacity for work No. ..., for the period from 25.03 to 5.04, in fact, I started work on 4.04. In connection with this situation, I ask you to consider 4.04 as a working day.

In the report card, put down the appearance of the employee on that day, and in the disability certificate in the column “Benefit due for the period: ...” do not include the dates 4.04 and 5.04 for the payment of benefits.

What if the boss makes you work during treatment?

Obviously, it is impossible to force an employee to go to work from a sick leave (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). In the event of disputes in the field of coercion to work, a worker who is undergoing treatment may apply to the labor inspectorate with a statement (complaint), which may lead to further penalties on the employer.

Many are afraid of possible dismissal if they refuse to go to work, but even here the law is in favor of the sick person. says that it is impossible to dismiss an employee during a period of temporary incapacity for work. Forcing the employer to sign the employee's letter of resignation, in this case, may serve as an appeal to the prosecutor's office.

If the manager's call was more of an informal request, backed up by the promise of rewards, employees sometimes go to work. As a reward, the employer may provide a bonus or time off.

Conclusion

Do not forget that going to work during treatment is considered non-compliance with the treatment regimen and is illegal under the labor code. Therefore, it can lead to certain problems for both the employee and the employer.

Therefore, the best solution for an employee during sick leave is to stay at home until he is fully recovered and get back to work with renewed vigor.