Instructions: draw up an order for replacement during sick leave

No organization is immune from the fact that its employees may become ill and lose their ability to work for a long time. In such a situation, the employer will have to ensure that the work process does not stop during this time.

One of the best options would be to replace a temporarily absent employee during illness with another employee. At the same time, do not forget about the correct documentation of such a replacement.

What can an employer do if one of the employees goes on sick leave?

  • Temporarily transfer his colleague to this position (based on Article 72.2 of the Labor Code of the Russian Federation). In this case, it is necessary to draw up an additional agreement to the contract and an order for replacement during sick leave, a sample of which will be presented below.
  • To additionally assign the functions of the absent employee to his colleague, having drawn up an additional agreement to the employment contract and an order to combine positions (based on Article 60.2 of the Labor Code of the Russian Federation).
  • Hire a new person during the absence of the main employee.

Combination will be effective only if the amount of work is relatively small. Otherwise, substitution will be the best alternative.

Features of substitution during sick leave for pregnancy and childbirth

Sick leave for maternity leave in most cases assumes that the employee will not return to her place of work for several months, or even years, after the birth of the baby. Therefore, it is impossible to do without a new employee.

The head of the enterprise can:

  1. Transfer a colleague to her position, registering a temporary replacement.
  2. Hire a new employee while the main one is absent by drawing up a fixed-term employment agreement.
  3. Organize an internal part-time job by entrusting the functions of a maternity maid to a colleague.

The first two options are the most acceptable, although part-time work is also effective if the amount of work is not so large.

A fixed-term employment agreement should clearly indicate the terms regarding its expiration date and the moment of termination. This will protect the manager from problems that may arise when an employee returns from sick leave. If she does not take maternity leave, it will turn out that two people are applying for one job at once.

Important! In the contract with the replacement employee, information about the period must be specified as follows: for the period of absence of the employee due to sick leave for pregnancy and childbirth, as well as parental leave.

The concept of substitution

Replacement of a position is the transfer of a company employee to another position by issuing an appropriate order. The translation can be carried out both on a temporary and permanent basis. The replacement employee will be indicated in the documents as an EO or an ACT. Substitution may be needed in the following cases: if the main employee is on sick leave, on vacation, on maternity leave, retired or was fired.

Articles on the topic (click to view)

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  • What to do if you have extended sick leave for pregnancy and childbirth
  • What to do if your employer does not accept electronic sick leave
  • What to do if you are not given sick leave
  • How many days does it take for sick leave to arrive from the Social Insurance Fund?
  • What to do if the place of work is not indicated on the sick leave
  • Are sick leave taken into account when calculating maternity leave?

The replacement mechanism is regulated by Art. 72.2 Labor Code of the Russian Federation. During the transfer, the functional responsibilities of the substitute change. The employee only performs the duties of his colleague in full; his salary is calculated in accordance with the work performed, but as a rule, not lower than his basic average earnings. Entries about the period of replacement are not made in the work book; it is enough to draw up an additional agreement to the employment contract.

The employer has no right to force hired personnel to fill other positions against his will. This is possible only with the consent of the employee, and in case of refusal he does not bear any responsibility. The exception is situations when the replacement of a temporarily absent employee is due to emergency circumstances (Parts 2, 3, Article 72.2 of the Labor Code of the Russian Federation). It is unacceptable to transfer a person to a new position if he has contraindications for health reasons.

The Labor Code of the Russian Federation establishes the duration of the maximum replacement period - 1 year, and when replacing an ill employee or one on vacation - until he returns to work. The specific period is set by the head of the organization in agreement with the replacement person.

Replacement during sick leave: options for replacing an employee

The employee receives a certificate of temporary incapacity for work:

  • contracting an illness that may last several days or weeks;
  • for pregnancy and childbirth;
  • due to the need to care for a sick child or parents.

After the end of sick leave, the employee has every right to return to his workplace, which is retained by him.

While he is absent, the manager makes a decision about who will do the work of the sick person. The provisions of the Labor Code provide for the design of your choice:

  1. Substitution.
  2. Sharing work with another employee.

When the manager chooses the first option, this means that the replacement employee completely performs the work of his colleague and receives appropriate payment.

Registration of replacement during sick leave

Temporary filling of a vacant position occurs in several stages:

  • The head of the company identifies a potential replacement and receives written consent from him.
  • The parties draw up an additional agreement to the employment contract. The document indicates the terms, amount of payment, position, and amount of work performed. If the exact date of departure of the sick employee is not known, indicate that the replacement is carried out until the main employee returns from sick leave.
  • A replacement order is issued on behalf of the manager. The employee who agreed to the replacement must familiarize himself with it against signature.

Making an order for replacement during illness

When all the nuances have already been settled with the employee, and an additional agreement to replace a colleague has been signed, the manager draws up an order, which should contain:

  • Full name of the temporarily absent employee, his position and the reason for which the replacement is carried out (illness);
  • Full name of the deputy employee, his position;
  • date when replacement begins;
  • the date of the end of this period or some other indication of it;
  • the amount of payment for replacement;
  • reference to the documents that became the basis for issuing the order (employee statement, additional agreement).

This information must be reflected in the order. The remaining points are recorded if necessary. The form of this internal document is not regulated. When compiling it, the personnel officer trusts the business practices that are accepted in the company.

Is there an additional payment for replacement?

For persons who have taken over the performance of someone else’s official duties, the relevant question is whether they are entitled to additional payment for replacing a temporarily absent employee. Here it is necessary to distinguish between additional payment when combining and remuneration when filling another position.

Remuneration for combined work is regulated by Art. 151 of the Labor Code of the Russian Federation: the employee is paid additionally because the volume of his work increases - during working hours he performs his own volume of work and work for an absent colleague. The amount of the additional payment is established by agreement of the parties in the additional agreement to the employment contract. The amount of the surcharge can be any, since this point is not regulated by law.

When replacing, the employee leaves his duties in the main position and performs work only for the absent employee. In this case, additional payment is possible if the new job is more complex or involves a greater volume of responsibilities than the main job of the replacement. In any case, the payment procedure is fixed in the additional replacement agreement attached to the employment contract.

Example of calculating payment for a replacement employee

Example. The chief accountant is undergoing hospital treatment from March 1 to March 31, 2021. The replacement was assigned to one of the accounting employees. There is no clause in his job description that he performs the functions of the chief accountant during his absence. Therefore, when drawing up an additional agreement, the manager assigned payment to the accountant in the form of the difference in salaries.

Initial data:

Job titleWages (salary), rub.
Chief Accountant50 000,00
Accountant38 000,00

Additional payment amount 50,000 – 38,000 = 12,000 rubles.

The manager has the right to set an additional payment as a percentage of the salary for each day of replacement. For example, if such a percentage is 2%, then the amount of the surcharge will be:

38,000 · 0.02 · 22 = 16,720 rubles.

When assigning the type of payment for replacing an employee on sick leave, the employer is guided by the collective agreement. When there are no such provisions in it, the choice of payment is the responsibility of the manager.

We replace an employee

Expert opinion

Polyakov Pyotr Borisovich

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

In this case, the person who will replace the temporarily absent person fully delves into his responsibilities in the new position instead of the ill colleague. And his salary will be given specifically for this temporary part of the work.

Keep in mind: replacing a temporarily ill specialist is the right, and not the duty of a colleague. Everything depends on his will; no one can force him. As a rule, this is formalized by an additional agreement to the employment contract. But the work book remains unchanged.

We issue an order

Note that the company itself can draw up a standard sample order for substitution during sick leave . At the same time, you can use a form already approved by the state - T-5 or T-5a.

An order in form T-5 can be found on our website here.

This is an example of a sample order for replacement during sick leave :

This is important to know: Is advance payment paid on sick leave?

Keep in mind: you may not need to make such an order. To do this, look at the main employment agreement with the employee. There may be a directly stated condition that he comes in as a substitute if his colleague takes sick leave (or for other reasons). As a rule, such a mechanism applies to persons who have the word “deputy” in their job title. An order for them, as a rule. They don't issue it. Everything goes without saying.

The execution of a replacement order may be preceded by two more documents: a memo for replacement during sick leave and/or an application for replacement during sick leave . The specified note addressed to senior management must come from the head/supervisor of the unit, whose task is to urgently find a replacement for the sick specialist.

The mandatory form of these two internal documents is not regulated by law, so you can trust the company’s business practices.

Combination instead of replacement

As mentioned above, the second way is to find a part-time employee for this position from among the company employees who are closest in job function to the absent colleague.

When combined, a person is not freed from his main job and becomes a kind of multi-machine operator. For this, he is entitled to an addition to his basic income. Its value is specified in a separate agreement.

The registration is almost the same as the replacement: a separate additional agreement is made. But this does not affect the contents of the work book in any way.

An order to combine sick leave may look like this:

Coordinating and replacing an ill colleague

In the replacement form, a temporary transfer to the position of an ill employee or a combination is formalized.

When combined, the employee must perform the functions of an absent colleague in parallel with his main job. For this he is given an additional payment. Its size is determined as a percentage of the sick person’s earnings and is fixed in a separate agreement.

The combination is formalized by order. The employee who is assigned the duties of the sick person must familiarize himself with it. Most likely, you should sign under the text “I do not object to combining positions.”

The table briefly summarizes the essence of substitution and combination:

Type of personnel decisionA commentPayment
SubstitutionAn employee is busy working in the position of a sick colleagueThe salary of the absent employee or an additional payment in the amount of the difference in salaries is paid
CombinationThe employee performs both his own duties and the functions of a colleague absent due to illnessThe manager sets the amount of additional payment (in % or a specific amount) for each day or month of the combination

Both the combination of the main job with performing the functions of a sick employee, and the replacement must be carried out within the established working hours.

Important! No entries are made in the work book for any of these two types of personnel decisions.

Combination of positions

If the employer decides to assign additional responsibilities to an employee, then in addition to his own work during the day, he will also have to perform the work of a sick specialist. In this case, for the combination, an amount will be paid in addition to his basic salary, the amount of which is determined by an agreement signed by the parties. Then the employer issues an order to combine positions. The worker must familiarize himself with the order by signing it, after which he can begin to perform new duties. An entry about the combination is not made in the work book.

Translation

If the employer believes that it is more important for the company’s activities to fulfill the job duties of an employee who is temporarily absent, the solution may be to transfer another employee to take the place of the sick person. When transferring, there is a change in the responsibilities or even the place of work of the replacement. At the same time, he does not perform his usual labor functions.

A translation can only be completed with the consent of the person being translated, except in cases where such consent is not required:

  • relocation of an employee while maintaining his job duties and in the same area to another workplace or structural unit;
  • entrusting him with work on another unit or mechanism;
  • to eliminate the circumstances of disasters, including replacement during such a period or in case of downtime for up to 1 month (Article 72.2).

You cannot transfer an employee if he has health contraindications.

How to register a temporary employee

According to Article 59 of the Labor Code of the Russian Federation, the main employee retains his position. However, someone must do the work, and employers are left to accept or transfer acting employees to temporarily vacant positions, guided by Rostrud letter No. 4413-6 dated October 31, 2007.

First, let's find out whether and how to write a job application for the position of a temporarily absent employee?

This Labor Code does not approve the need to write an employment application, since the registration of a new employee occurs by concluding a mutual employment contract. An application for employment in the place of a sick person is written by hand by the candidate applying to replace the sick employee. The application is not much different from a regular application for employment, it indicates the same data, and expresses the applicant’s request to accept him for the position of the absent so-and-so (we indicate the details of the main employee) for a position (we indicate the position) indicating the start date of work. Afterwards it is signed by the candidate and registered in the journal of incoming applications.

A fixed-term employment agreement is concluded with temporary workers, which indicates the duration of its validity and the reasons that serve as the basis for its conclusion.

Part-time job

This option is possible when an employee performs other work for pay in his free time. This option is formalized in an employment contract, which must indicate part-time work. It is more applicable when combining the main place with work for other employers. The part-time worker is provided with all the guarantees and compensations as for those working in this organization. An exception is the conditions for workers in the northern regions (the Far North and similar areas). In such areas, all guarantees and compensation are provided only at the main place of work. Therefore, if a part-time job is arranged for an employee in the north in an organization that is also his main place of work, he will receive compensation and enjoy guarantees only at his main place.

Algorithm for registration of combination

The Labor Code of the Russian Federation does not contain any special requirements, except for the formalization of certain conditions reached by the parties in writing. This may be a replacement proposal indicating:

  • volume and content of the proposed work;
  • term, conditions and basic requirements for its implementation;
  • the amount and procedure for determining the additional payment.

If such an offer is made in writing, the employee should either express his or her acceptance in writing, by marking the offer directly, or by means of a separate statement of acceptance.

Example of a replacement proposal

Example of consent to replacement

The next step is to issue an order for replacement during sick leave or for some other reason.

Order for replacement during sick leave (sample)

The last stage is the execution of an additional agreement to the employment contract in writing, reflecting in it all the conditions for replacement reached by the parties.

The choice of replacement method depends solely on the current needs of the organization.

Assign responsibilities during the period of sick leave

An order for substitution during sick leave - a sample of it is available on our website - is necessary if the mechanism for such substitution is not specified in the deputy’s employment contract. Let's study how this order can be drawn up. If an employee holding a responsible position in a company goes on sick leave, the employer can temporarily, by way of replacement, hire another person.

Expert opinion

Polyakov Pyotr Borisovich

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

The mechanism of such replacement is regulated by the provisions of Art. 72.2 Labor Code of the Russian Federation. You can learn more about the features of using unified forms in enterprises in the article

“Unified forms of primary documents (list)”

The replacement is formalized by drawing up an additional agreement to the current employment contract with the deputy.

However, he has the right to refuse to sign this agreement. If initially the employee’s employment contract states that he replaces someone in case of illness, the mechanism using the order is not implemented, and the replacement is carried out under the validity of the employment contract.

If a new employee is hired, a fixed-term contract is concluded with him, which will expire after the main employee returns from sick leave. You can learn more about the specifics of legal relations related to the issuance of sick leave in the articles: Be the first to know about important tax changes

How to write an order for a new main employee

If the main employee goes on sick leave for a deliberately long period, then during his absence the organization has the right to hire a new employee in his place under a fixed-term contract. It does not indicate a specific period, but an event on the occasion of which the contract ends - the departure of the main employee. This condition is indicated in the order for hiring a deputy. The document is drawn up according to the standard T-1 form.

An approximate example of an order for employment under a fixed-term employment contract during sick leave:

Assignment of responsibilities

Actors in the process of assigning responsibilities from one employee to another:

  • the immediate superiors of the absent employee and the deputy (or one supervisor if the replacement occurs within the same department);
  • substitute worker;
  • CEO;
  • personnel officer

Art. is responsible for assigning responsibilities.

In this case, a replacement order is also not issued. 151 of the Labor Code of the Russian Federation. It is short: Article 151. Remuneration for combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without release from work specified in the employment contract. When combining professions (positions), expanding service areas, increasing the volume of work, or performing the duties of a temporarily absent employee without release from work specified in the employment contract, the employee is paid additionally. The amount of additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work (Article 60.2 of this Code).

This is important to know: Application for sick leave after dismissal

Vacation is a planned thing. It is always known in advance on which days the employee will not be on site. Therefore, the immediate supervisor of an employee going on vacation needs to write a memo in advance addressed to management with a request for a replacement. Here is an example of the text of a memo (the picture is clickable): What you should pay attention to: The memo receives a positive resolution from the general director and is sent to the personnel department, which prepares the order.

The assignment of duties during a business trip is formalized in the same way. If an employee gets sick, the algorithm of actions is approximately the same.

There is only one difference: since it is unknown how long our colleague will be sick, only the date of his leave on sick leave is written in all documents. Example of the text of a memo (picture clickable):

In no case do we forget to familiarize employees with the orders!

"Vertical" approach

Usually, the head of the organization entrusts control over the execution of a specific order to one of his deputies. In the event of a deputy’s temporary absence, his duties are performed by one of his subordinates (for example, the head of a department or the head of a department). It is this subordinate head of the unit who will be the actual controller of the execution of the order with all the necessary powers.

As a rule, the right to plan the progress of execution, determine its stages, hold operational meetings, demand the submission of interim and final reports from performers, etc., passes to him “vertically,” since he knows the specifics of the direction of activity and the essence of the issue.

The list of invalid sick leave has been updated

Read more…

He will be required to submit interim and final reports to the manager who signed the order, and to interact with the office management service or control service within the framework of the stages of intermediate and preventive control.

That is, the general logic of the developed organizational documents usually reflects the correct delegation of authority, in which the appointed “controller” may not be at the workplace (for example, due to illness), but the control function delegated to him does not remain “orphaned”. It is carried out by the person who, within the framework of the delegation of authority, is “descended” to perform the duties of a temporarily absent person (usually a senior manager).

From the point of view of regulating labor relations, it is important for an employer in such a situation to pay attention to 2 aspects:

  • exactly how the employee controlled the execution of the order, for example, did he give written instructions during illness, did he draw up any other papers with his signature;
  • how the work time sheet for the same period is filled out (whether a period of temporary disability is noted there or not).

The answer to these questions will determine whether to pay him wages, despite the certificate of incapacity for work, or to pay only benefits (which may be significantly lower than wages). It is clear that in a normal situation, most likely the employee will not ask for too much. What if there is a conflict and this work is remembered to you? How to get out of the situation when there is written evidence of the performance of a labor function during a period for which wages have not been paid?

What errors in sick leave can be left uncorrected?

Read more…

If an employee has a sick leave, it is assumed that he is not working at this time, but is being treated. Therefore, by default, he should not work during illness (neither on his own initiative, nor at the request/demand of the employer).

It’s another matter when the illness passes in a mild form, and the person himself decides to endure it on his feet, in order to receive a full salary, refusing sick leave.

Order on assigning duties during sick leave - sample

Let's study how this order can be drawn up. If an employee holding a responsible position in a company goes on sick leave, the employer can temporarily, by way of replacement, hire another person. The mechanism of such replacement is regulated by the provisions of Art.

However, he has the right to refuse to sign this agreement. If initially the employee’s employment contract states that he replaces someone in case of illness, the mechanism using the order is not implemented, and the replacement is carried out under the validity of the employment contract.

Rules for replacing a temporarily absent employee during vacation under the Labor Code of the Russian Federation - sample documents and important subtleties

It should indicate the reasons why the employee is being replaced.

You also need to specify the dates when another employee will perform vacation duties. It is indicated whether the person will receive additional payment, and additional conditions are also listed.

order on assignment of duties during vacation - word:

The issue of additional payment for additional responsibilities assigned to the employee is dealt with by the organization that needed to register a combination or part-time job.

Next, the details of the director and those people with whom the decision was agreed are indicated. They must sign for the order to take effect. The employee must also be familiarized with this document.

Online magazine for accountants

At every enterprise, such a nuisance happens when a responsible employee falls ill and needs to be replaced during sick leave.

Based on the provisions of the Labor Code, registration can go in two ways:

  1. substitution (temporary transfer);
  2. combination of work by another employee.

In this case, the person who will replace the temporarily absent person fully delves into his responsibilities in the new position instead of the ill colleague.

We'll tell you how to proceed. When an employee has been issued a certificate of incapacity for work, and all or part of the production process may be interrupted because of this, it is advisable for the company to find a replacement for him. This is an example of a sample order for replacement during sick leave:

The mandatory form of these two internal documents is not regulated by law, so you can trust the company’s business practices.

And his salary will be given specifically for this temporary part of the work. Note that the company itself can draw up a standard sample of an order for substitution during sick leave. At the same time, you can use a form already approved by the state - T-5 or T-5a. An order in form T-5 can be found on our website here. As mentioned above, the second way is to find a part-time employee for this position from among the company employees who are closest in job function to the absent colleague. When combined, a person is not freed from his main job and becomes a kind of multi-machine operator.

For this, he is entitled to an addition to his basic income. Its value is specified in a separate agreement. The registration is almost the same as the replacement: a separate additional agreement is made.

But this does not affect the contents of the work book in any way. An order to combine sick leave may look like this:

How to delegate powers: an order assigning duties and two more mandatory documents

How to assign additional work to an employee in a combination manner Download documents on the topic: Before assigning additional work to an employee (sample order above), obtain his oral or written consent (Part 1 of Article 60.2 of the Labor Code of the Russian Federation). And if you received it, draw up an additional agreement to the employment contract (Art.

72 of the Labor Code of the Russian Federation). In the agreement, indicate: If the order assigning duties delegates to the employee the right to sign documents, in addition to the additional agreement to the employment contract, issue a power of attorney. It will establish the validity period of the employee’s powers and what actions he is entitled to perform on behalf of the principal (Art.

Expert opinion

Polyakov Pyotr Borisovich

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

274 Labor Code of the Russian Federation, Art. 185 of the Civil Code of the Russian Federation). Find out whether the deputy needs to be paid extra for performing the duties of a director. Based on the order assigning duties, the head of the personnel department will sign documents in one of two ways.

The first one will indicate the position: “acting.”

general director." The second one will indicate his position: “Head of the Human Resources Department.” Find out more about when to choose temporary replacement and when to combine from the article

“An employee goes on vacation: who to replace and how much to pay extra”

Options for replacing an employee during sick leave

The main points that relate to the procedure for replacing employees during their absence are regulated by Article 72 of the Labor Code of the Russian Federation. In particular, this article establishes that, depending on the situation, the replacement of an employee can be carried out either voluntarily or made obligatory.

For example, if the need for replacement is caused by any incidents, accidents, or other situations associated with large-scale consequences or damage, then such an action can be carried out voluntarily, and if it is a normal situation, then it is first necessary to obtain the consent of the person who will perform the actions additional nature.

The need for replacement may be caused by the following factors:

  • when an employee is ill, no matter how long it lasts;
  • in case of temporary disability, which may be associated with pregnancy and childbirth;
  • if there is a need to care for a sick family member.

Possible options for replacing an absent member of the workforce may include the following:

  • replacement (full performance of all existing job responsibilities of someone who is temporarily absent);
  • combination (partial performance of functions that are separately negotiated or prescribed).

Transfer during sick leave: design features

Transfer within one enterprise means a change in job function or a change in structural unit while maintaining the job. During an employee's absence due to illness, his duties may be transferred to another employee appointed by transfer.

Transfer during sick leave, its procedure and features are regulated in Art.

72.2 of the Labor Code of the Russian Federation. Temporary transfer is based on production necessity.

The procedure is carried out with the consent of the employee, which the employer must obtain in writing. A person can be transferred for a period of up to 1 year or until the main employee leaves after the end of the sick leave. The legislation establishes exceptional cases in the event of which approval for transfer for a period of up to 1 month is not required: The need to eliminate an emergency or accident, a man-made disaster. The occurrence of natural disasters

Answer to the question: Yes, you can indicate the wording of the deadline as “Completion date - the main employee returns to work.” That is, without specifying specifically what is for the period of illness or vacation.

In this case, the period will end exactly when the main employee returns to work.

It doesn’t matter after illness or after vacation.

Please also note that registration of additional responsibilities is possible in any of the ways presented below.

1. An additional agreement can be drawn up with a temporary employee to perform additional work during the absence of the main employee. This opportunity is provided by Article 60.2 of the Labor Code.

In this case, he performs additional work simultaneously with his main one.

Every employee can get sick, which is a fairly common situation that is regulated at the legislative level.

The end date is the return to work of the main employee. In this case, an additional payment is established, the amount of which is determined by agreement of the parties, taking into account the content and (or) volume of additional work (Article. However, the enterprise cannot wait for the employee to recover, given that such an approach may negatively affect the progress of production activities, and therefore and temporary replacement is allowed, but only in the manner prescribed by law.Within the framework, the imposition of additional duties not provided for in the employee’s employment contract is unacceptable, but only in normal work situations.

If force majeure circumstances occur - in particular, the possibility of suspension of the production process due to the absence of one of the employees - it is allowed, as an exception, to be hired without taking into account the terms of the mutual cooperation agreement. Thus, in accordance with the procedure, a worker can be transferred to another position with release from duties for his previous vacancy in the order of replacement in the absence of the main employee due to his illness, but only with consent.

Going to work while on sick leave

Expert opinion

Polyakov Pyotr Borisovich

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

» » » » The question of whether it is allowed to go to work during sick leave and whether such actions are legal is relevant for each of the parties to the labor relationship - this topic is equally of interest to both employers and ordinary workers.

In addition, the greatest number of controversial issues arise when considering how payment is made for work on sick leave. Therefore, both employees and employers should carefully familiarize themselves with all the features of the legal regulation of labor relations in such a situation. Contents: Russian legislation provides workers with a number of social guarantees, which include compensation for periods - after all, from the salary of each employee, contributions are made to the Social Insurance Fund for these purposes.

Salaries calculated arbitrarily by an accountant are not subject to insurance contributions. If the chief accountant regularly transferred to himself a salary in a larger amount than agreed upon in the employment contract, the amounts of such excess are not included in the contribution base.

At the same time, the issue of sick leave is regulated quite strictly - legal regulation in this case is provided by the provisions of both the Labor Code of the Russian Federation and other regulatory documents and, in general, it is influenced by the following legislative acts: Article 183 of the Labor Code of the Russian Federation.

Electronic demands for payment of taxes and contributions: new rules for referral Recently, tax authorities updated forms for requests for payment of debts to the budget, incl.

on insurance premiums. Now it’s time to adjust the procedure for sending such requirements through the TKS. It is not necessary to print payslips. Employers do not have to issue payslips on paper to employees. The Ministry of Labor does not prohibit sending them to employees by email. “Physicist” transferred payment for the goods by bank transfer - you need to issue a check In the case when an individual transferred payment for the goods to the seller (company or individual entrepreneur) by bank transfer through a bank, the seller is obliged to send a cashier’s check to the “physicist” buyer, the Ministry of Finance believes.

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