If you get sick during... What to do if you have sick leave during vacation - clear actions for the parties under the Labor Code. Sick leave issued during vacation at your own expense

An employee fell ill while on vacation. What to do?

In the practice of any personnel employee, a situation has arisen when an employee on vacation reports that he is ill and has been issued sick leave.

What to do with those vacation days that coincided with a period of incapacity for work? Extend your vacation or transfer these days to another period?

This situation is regulated by Art. 124 of the Labor Code of the Russian Federation.

The previous edition of this article was as follows: “Annual paid leave must be extended in cases of: temporary disability of the employee;...”. It unambiguously determined the employer’s procedure - the vacation was extended by the number of days that coincided with the time of incapacity for work confirmed by sick leave. Naturally, not every employer was happy with this situation, because... The work of the organization could suffer from an unplanned absence of an employee.

The current version of this article has radically changed the situation: “Annual paid leave must be extended or postponed to another period, determined by the employer taking into account the wishes of the employee, in cases of: temporary disability of the employee;...”

Thus, the employer now decides whether to extend the vacation or postpone it to another date. In any case, the days that coincide with the period of incapacity must be provided to the employee, and here the employee’s wishes must be taken into account.

Let's consider different options for action in such a situation.

Partial transfer of vacation

Example No. 1. Nikiforov M.A. from April 1 to April 28, 2010, he went on annual basic paid leave (for 28 calendar days). While on vacation, the employee fell ill and was issued a sick leave certificate from April 12 to 18 (for 7 calendar days). The employee spent the rest of his vacation and asked to postpone the 7 days that coincided with the period of incapacity for work in August (from August 9 to August 15). The employer decided to go to a meeting with Nikiforov and agreed to postpone the specified vacation days. How to properly prepare the document in this case?

The employee needs to write a statement stating his request to transfer vacation days:

to CEO

"Romashka LLC"

M.I. Prokhorov

from an accountant

M.A. Nikiforova

Statement

Due to illness from April 12 to April 18, 2010 (7 calendar days in total) during my annual main paid leave from April 1 to April 28, I ask you to transfer 7 calendar days of vacation to the period from August 9 to August 15, 2010.

04/19/2010 Signature

Based on the application, the employer issues an order to postpone vacation days. The order is in any form.

An example of such an order:

LLC "Romashka"

Order No. 30

I ORDER

Transfer 7 calendar days of vacation that coincided with the period of incapacity for work for the period from 08/09/2010 to 08/15/2010.

Reason: statement by M.A. Nikiforova dated 04/19/2010, sick leave series .. No. ...

The employer needs to make recalculations regarding payments and taxes, because The employee received overpaid vacation pay. This money can also be applied toward either temporary disability benefits or future wages. In addition, you will need to make adjustments in accounting, because taxes and contributions were calculated on payments.

When noting vacation in the vacation schedule, in the “Note” column you should indicate the details of the sick leave, which will explain the reason for the discrepancy between the dates of the planned vacation and the actual one.

Extension of vacation

Example No. 2. Let's consider the previous situation, but this time Nikiforov asks not to transfer part of his vacation, but to extend his vacation by 7 calendar days, coinciding with the period of incapacity. The employer is also ready to accommodate him.

In this case, the employee writes a statement:

to CEO

"Romashka LLC"

M.I. Prokhorov

from an accountant

M.A. Nikiforova

Statement

Due to illness from April 12 to April 18, 2010 (7 calendar days in total), during my annual main paid leave from April 1 to April 28, I ask you to extend my leave by 7 calendar days (until May 6 inclusive).

Appendix: sick leave certificate series.. No....

04/19/2010 Signature

Based on the application, the employer issues an order to extend the employee’s vacation:

Limited Liability Company "Romashka"

LLC "Romashka"

Order No. 30

Due to the illness of accountant M.A. Nikiforov from 04/12/2010 to 04/18/2010 during the period of his annual paid leave from 04/01/2010 to 04/28/2010

I ORDER

Extend the specified vacation by 7 calendar days of vacation, coinciding with the period of incapacity, until 05/06/2010 (inclusive).

Reason: statement by M.A. Nikiforova dated 04/19/2010, sick leave certificate series .. No. ...

The vacation schedule is dealt with in the same way as the previous case.

This case is convenient for the employer because there is no need to recalculate vacation pay and taxes, because the actual duration of leave has not changed. It will be enough to accrue additional benefits for temporary disability (use the materials in the article “How to correctly calculate the amount of sick leave benefits for an employee”)

Vacation cancellation

Suppose a situation arises when, before the start of a vacation, an employee gets sick and asks to cancel the planned vacation. In this case, the vacation order has already been issued, vacation pay has been calculated and paid to the employee.

The employee writes a statement:

to CEO

"Romashka LLC"

M.I. Prokhorov

from an accountant

M.A. Nikiforova

Statement

Due to my illness from March 31, 2010 to April 18, 2010, I ask you to cancel the order granting me annual paid leave from April 1 to April 28, 2010.

Appendix: sick leave certificate series.. No....

04/19/2010 Signature

If the employer agrees, he needs to issue an order canceling the previous order granting leave and the settlement note. When the employee decides to go on vacation, a new order will need to be issued and vacation pay will need to be recalculated. Paid vacation pay may be counted toward wages or disability benefits. Accordingly, taxes will need to be recalculated.

Limited Liability Company "Romashka"

LLC "Romashka"

Order No. 30

Due to the illness of accountant M.A. Nikiforova from 03/31/2010 to 04/18/2010

I ORDER

1. Cancel order No. 35-o dated March 15, 2010 on granting annual basic paid leave to accountant M.A. Nikiforov.
2. Cancel settlement note No. 40 dated March 25, 2010.
3. Vacation pay paid will be counted towards your salary.

23.08.2019

Every citizen who has an official place of employment has the right to go to. But no one is immune from the onset of the disease during this period.

What to do if the long-awaited time of rest is overshadowed by an illness, will the time of rest last? All that is required is to fill out the documents correctly and notify your superiors in a timely manner

Is it extended if there was a disability?

Confirmation of the time spent on restoring working capacity is a certificate of incapacity for work. The document must be submitted to the accounting department on the first working day. Further actions with leave: extension or transfer directly depend on the wishes of the employee, taking into account the opinion of the employer and the provisions of the labor code.

Important! It is imperative to notify the accountant about the opening of sick leave. To do this, you can use any convenient method: telephone, mail, telegram, etc.

If the illness occurred before the already agreed upon vacation began, then the rest period can be rescheduled, but only with the approval of the head of the enterprise.

Many citizens are interested in the question of how to extend their vacation time in connection with a completed worksheet, and what needs to be done for this. In fact, to get an extension, the only thing you need to do is notify your superiors of your disability.

The following question immediately arises: how soon do you need to notify your superiors about opening a certificate of incapacity for work while on vacation?

A subordinate must regularly perform the duties set out in his job description, but during the required rest period he is relieved of them.

Accordingly, the employer does not have the right to demand immediate notification of the onset of illness from a subordinate who is on vacation.

Moreover, situations cannot be ruled out when a person simply does not have such an opportunity, for example, is in intensive care in a serious condition.

Of course, it is necessary to warn about the opening of sick leave, but if the employee ignores this recommendation, the manager will not be able to apply disciplinary punishment to him.

How to apply?

The subordinate applied to the boss, received permission, but fell ill at that time.

Such circumstances cannot be called rare, so you need to have information about the correct procedure and know how many days the sick leave is extended.

Important! A certificate of incapacity for work opened during vacation gives the right to extend the period of rest for the period of recovery of health.

That is, if a citizen was sick for 7 days, then the time of legal absence from work must be increased by the same amount.

Is an application necessary?

A request to extend the rest period for the period of illness that coincides with this period should be submitted to the director in writing, if required by management.

By law, an employee is not required to write an application for an extension; submitting a sick leave certificate is sufficient.

Theoretically, management cannot force an employee to draw up such a document, however, if such a practice exists in the company, it is recommended that the employee not violate the document regime, but write a few lines of application.

The application shall reflect the reason and duration of the extension. The reason is to restore working capacity, so the application must be a certificate of incapacity for work.

The application must include the following details:

• Full name of the head;
• official name of the institution;
• personal data of the subordinate requesting an extension of leave;
• title;
• the text of the form, which usually includes the request and other necessary information;
• originator's signature and date.

The document drawn up should be signed by the boss and handed over to the HR specialist, who will generate the appropriate order and submit it to the accountant if necessary.

Is the order mandatory?

Issuing an order to extend an employee’s leave in connection with restoration of working capacity is not a mandatory condition. It is enough to obtain a certificate of incapacity for work.

Sick leave is enough to extend the employee's rest time.

Some organizations draw up an administrative form either due to ignorance of the provisions of Article 124 of the Labor Code of the Russian Federation, or due to the document flow established in the company.

Important! If an order is drawn up, then the basis should be an application submitted to the manager.

To draw up an internal local act of renewal, you should use the company’s letterhead. If the institution does not have one, then you can take an ordinary sheet of paper.

The document must be drawn up in writing and signed by the manager, as it describes the official reason for the subordinate’s absence from the workplace.

The extension order must reflect the following information:

• name of the institution, including organizational and legal form;
• location of the enterprise, as well as contact details;
• number and date;
• the reason for drawing up the document;
• the informative part of the order should contain the personal data of the employee in respect of whom the leave is being extended and the time spent by him on restoring his health;
• grounds for drawing up internal paper, which are usually indicated in Art. 124 of the Labor Code of the Russian Federation and a written statement of the subordinate;
• sick leave number and period of illness.

The order must be signed by the manager or other official authorized to perform this function.

Confirmation of familiarization of the employee with the order can only be his personal signature.

Extension of leave for a period of illness is possible only if the illness affected the employee himself, and not his close relative.

If it's a holiday weekend

A situation is possible when, while on annual paid leave, a person issues a sick leave, which also includes holidays, what happens with the extension in this case, how many days is the date of return to work postponed due to this coincidence?

Holidays are not included in the rest period and therefore the time of entry to the workplace is delayed by the number of such holidays. That is, in advance, when an employee goes on vacation, the employer will calculate the duration taking into account the presence of holidays.

After sick leave, which includes holidays, the extension of vacation is carried out only by the number of days minus holidays, since the latter are not included in the vacation period.

At the same time, the employee receives payment according to the certificate of incapacity for work for all days, including holidays.

To understand how long your vacation should be extended if illness has affected the holidays, consider the following example.

Example

The employee must go to work on May 22, that is, actually be away from work for 15 days instead of 14, since May 9 is a holiday and the time for going to work is postponed for this holiday.

During his vacation, he fell ill and provided the organization with a sick leave from May 8 to May 10 for 3 days, during which the holiday event of May 9 falls.

The employer must pay sick leave for all 3 days, and the vacation will last only 2, due to the presence of a holiday, which, according to the Labor Code of the Russian Federation, is not included in the period of annual leave.

The employee will return to work not on May 22, but 2 days later - on May 24. There is no need to recalculate vacation pay, since the billing period remains unchanged.

Useful video

How is annual leave extended in connection with a certificate of incapacity for work, what provisions of Article 124 of the Labor Code of the Russian Federation need to be taken into account - what the law says about extending the next vacation when it coincides with sick leave, watch the video:

If an employee falls ill during his annual vacation, do not be upset; days will not be lost, since the vacation is extended by the number of sick days. It is better to inform management about your disability as early as possible so that they are prepared for the employee’s absence on the scheduled day.

It is important to take into account that if there are holidays declared as official days off during the period of incapacity for work, you need to extend your vacation only by the number of days minus such holiday events.

Sometimes during vacation an employee takes sick leave. What to do: extend his vacation or reschedule? What to do with the documents: correct them or leave them unchanged? There can be no definite answer here. Much depends on what kind of vacation the employee was on. Whether you were sick yourself or cared for a sick family member. Was the sick leave closed during the vacation period or did the disability continue after its end? Let's look at some questions sent in by our readers.

If an employee gets sick during vacation

The employee's next leave was granted from March 23 to April 19, 2009. During this period (March 25), while in another city, he was admitted to the hospital, where he remained until April 10. Upon returning home (April 17), he reported the incident to work, presented sick leave and asked to extend his vacation. However, on April 20, he again went on sick leave (for 9 days). During these days, he decided to postpone his vacation to another date. What documents must the employee submit? How to determine the end date of his vacation? And what should be the algorithm of actions of the personnel officer?

If an employee falls ill during vacation, he must provide proof. In this case, the vacation, according to Article 124 of the Labor Code, must be extended or postponed to another date. In what cases is vacation extended and in what cases is it postponed? There is no direct answer to this question in the law. However, in our opinion, transferring vacation to another period is allowed only on the basis of a written application from the employee. At the same time, his new term is determined by the employer taking into account the wishes of the employee (part one of Article 124 of the Labor Code of the Russian Federation). You can extend your vacation (if you have sick leave) either at the request of the employee or without it.

In the situation under consideration, the employee presented the first certificate of incapacity for work (issued in another city) during vacation (April 17) and asked to extend the vacation for the days indicated in the sick leave. An order to extend leave, like an employee’s statement, is not a mandatory document. If you have a sick leave certificate, the leave can be extended automatically. In this case, the personnel officer must take the following actions:

• determine the number of vacation days that coincide with the employee’s sick days: this is the period from March 25 to April 10, a total of 17 calendar days. And determine the end date of the vacation: for this, it is counted from the day the vacation ends, that is, starting from April 20, 17 calendar days. The non-working holiday of May 1 is not included in the number of calendar days of vacation (Article 120 of the Labor Code of the Russian Federation). The last day of vacation will be May 7, 2009;
• issue an order to extend leave (sample);
• make changes to **: after presenting a sick leave certificate, the time sheet is adjusted - days (from March 25 to April 10) marked with the code “FROM” are corrected to code “B”***.

Upon presentation of the second sick leave certificate, the employee decided to take the rest of the vacation at another time. When providing an unused part of vacation (in case of postponement to another date), an order is issued in the unified form No. T-6 and vacation pay is calculated based on the new billing period. In this case, he must write an application to postpone the vacation, having previously agreed with the employer on the deadline (for a sample application, see page 24).

After receiving the employee’s application and sick leave, the HR officer’s algorithm of actions should be as follows:

• issue an order to postpone the vacation to another date (for example, see page 26);
• make appropriate changes to the time sheet;
• fill out columns 8, 9 and, if necessary, 10 in the vacation schedule for 2009.

We quote the law

Temporary disability benefits are not assigned to the insured person for the following periods:

• for the period of release of the employee from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation, with the exception of cases of loss of ability by the employee due to illness or injury during the period of annual paid leave;

Article 9 of the Federal Law
dated December 29, 2006 No. 255-FZ “On ensuring
benefits for temporary unemployed
fertility, pregnancy and childbirth
citizens subject to compulsory
social insurance"

On the website www.kdelo.ru in the electronic version of the article you can find a sample of filling out the vacation schedule in case of rescheduling the vacation to another date.

If a woman's child gets sick during vacation

During another vacation, the employee’s child fell ill. She took sick leave. Is she paid for this sick leave and is her vacation extended?

Leave will not be extended. In accordance with part one of Article 124 of the Labor Code, annual paid leave must be extended in the event of temporary disability of the employee himself. If a child falls ill during a period when the woman does not need to be released from work (in particular, she is on annual paid leave), a certificate of incapacity for work to care for the child (if he continues to need care) is issued from the day the mother must start work ( clause 42 of the Procedure for issuing certificates of incapacity for work by medical organizations, approved by order of the Ministry of Health and Social Development of Russia dated August 1, 2007 No. 514 (hereinafter referred to as the Procedure for issuing certificates of incapacity for work)). For example, an employee was on vacation from March 2 to March 30, 2009. She should be issued sick leave to care for her child on March 31st. If she did not inform the doctor that she was on vacation, and sick leave was issued to her earlier (for example, on the 25th), then sick leave days coinciding with vacation days (from March 25 to March 30) are not subject to payment. From March 31, temporary disability benefits must be paid.

Sick leave on the report card: a special case

If an employee falls ill during his annual paid leave, he can report temporary disability to work orally (for example, by telephone). And present the sick leave certificate later - upon returning from vacation. Leave for the number of days of temporary disability is automatically extended. However, until the employee submits the document, this sick leave is not recorded in the work time sheet, and the employee’s failure to appear after the “official” end date of the vacation (by order) is marked with the code “NN” (for unknown reasons (until the circumstances are clarified)) .

Sick leave during parental leave

The employee, while on maternity leave, brought a certificate of incapacity for work. Is she paid for this sick leave? Is maternity leave extended?

If an employee falls ill during maternity leave, she should not be issued a sick leave****. If she hid from the doctor the fact that she was on maternity leave and received a certificate of incapacity for work, then such a document is not subject to payment*****. It is true that if a woman, while on maternity leave until she reaches the age of three, works part-time (or at home), then a certificate of incapacity for work must be issued to her and paid on a general basis **** **. But in any case, parental leave for the period of illness is not extended. If two or more children fall ill at the same time, one certificate of incapacity for work is issued to care for them.

Before accepting sick leave from an employee, make an examination of the front side of the document*. First, make sure that all entries are made legibly in blue, purple, or black ink or ballpoint pen (or using a printing device). Secondly, so that the seals and stamps of the medical organization are clear. Thirdly, the corrected or crossed out text must be confirmed by the entry “corrected to believe”, the signature of the attending physician and the seal of the medical organization. Please keep in mind that the sick leave certificate should not contain more than two corrections.

If this part of the sick leave does not raise any doubts, carefully check the presence of seals (in the upper and lower right corners of the form, and if a certificate of incapacity for work is issued to an employee outside his place of permanent registration, also a round seal in the corresponding line) and the correctness of the entries. If errors and inaccurate records are discovered, the personnel service employee must return it to the employee for appropriate changes to be made by the medical institution that issued this certificate of incapacity for work.

* The reverse side is filled out by the employer.

Sick leave issued during vacation at your own expense

While on vacation at his own expense, the employee fell ill. Sick leave is closed after the vacation has ended. How can he mark vacation and sick leave on his report card at the same time? Or is his vacation interrupted? What to do in such a situation?

If temporary disability occurs during vacation at your own expense and continuing illness after the end of the vacation, sick leave must be issued from the day the vacation ends. All days of leave at one’s own expense, granted to an employee upon his written request, must be marked in the working time sheet with the code “BEFORE”. Sick leave issued during vacation at your own expense is not reflected in the report card in any way, because it does not affect the specified vacation in any way. At the same time, it is not interrupted or extended (Article 124 of the Labor Code of the Russian Federation). On your timesheet, you must mark sick days with code “B” (temporary disability), starting from the day the employee is scheduled to start work.

* When issuing sick leave outside a permanent place of residence, in the line “Issuance (extension) of a certificate of incapacity for work to citizens located outside a permanent place of residence is allowed,” the start and end dates of the incapacity for work must be certified by the signature of the chief physician (or his deputy) and the round seal of the medical organization.

** Unified forms No. T-12 and No. T-13 were approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

*** The procedure for correction is not provided for by law, therefore each employer has the right to independently determine it, enshrining it in a local act.

**** Clause 23 of the Procedure for issuing certificates of incapacity for work.

***** Subclause 1, clause 1, art. 9 of the Federal Law of December 29, 2006 No. 255-FZ “On the provision of benefits for temporary disability, pregnancy and childbirth to citizens subject to compulsory social insurance.”

****** Articles 93 and 256 of the Labor Code of the Russian Federation, clause 24 of the Procedure for issuing certificates of incapacity for work.

Sometimes an employee takes sick leave during his annual vacation. In such situations, questions often arise regarding the necessary documents, as well as the possibility of extending such holidays or moving them to another date. There are no clear answers here. In many ways, the solution to this issue will depend on the type of vacation the employee is on. For this reason, it is important to look at this issue in more detail.

What should an employee do if he gets sick during his annual vacation?

There are often cases when a person during his vacation, he is unexpectedly forced to open a sick leave certificate. In such situations, you will need to issue a certificate of loss of ability to work, which can be obtained by going to the hospital. Next, you must provide this document to your employer. If there is a real need to issue a certificate of incapacity for work, then it is recommended inform your boss in advance.

Taking into account these factors, the employee’s annual rest extended by the number of days on sick leave or it is postponed to some other date. At the same time, one should take into account the fact that in order to shift the vacation, you will need to draw up a petition addressed to the head of the enterprise. Based on the wishes of the employee, his boss makes the sole decision on the date of shifting the annual rest, which is fixed in the corresponding decree. In such situations, all actions of the employer must be subject to the current provisions of Article 124 of the Labor Code of the Russian Federation.

If an employee falls ill during his vacation, he urgently needs contact a medical institution to obtain a certificate of incapacity for work, which is provided to the head of his organization. The main reasons for issuing such a document may be various injuries and diseases that require treatment both in a hospital and at home.

The fact that the employee has a sick leave document acts as a basis for receiving sickness benefits and does not allow the employer to refuse to pay him such benefits.

Increase in vacation and its transfer

It should be remembered that in connection with the postponement of sick leave, financial compensation also changes.

If we are talking about increasing vacation, then the amount of the cash payment will be similar to what the person would receive when calculating the vacation benefit. At the same time, when changing the start date of vacation, a time period is used as the calculated time period, which will be slightly shorter than in the first case.

In any case, the employee does not need to return previously received vacation pay to the company. Besides, Vacation pay cannot be deducted from salary, because this would be a direct violation of current legislation.

Having a certificate of incapacity for work is an important condition for receiving benefits and returning unused days during vacation. This will also give you the opportunity not to worry about ruining your well-deserved rest.

Actions of an accountant in such situations

The accounting department of the organization where the person who has opened a sick leave certificate while on vacation works, should do the following:

• take from the employee his closed sick leave;
• take into account in the process of calculating the amount of salary the fact of increasing vacation or changing its start date.

If an employee’s vacation is extended by the number of days he is on official sick leave, then there is no need to require any additional documents from him. If an employee wants to move his rest to another date, then he it is necessary to make a corresponding application.

If we are talking about changing the start date of vacation, then an internal order will be issued by the head of the enterprise.

At the same time, it is worth considering that the accounting department needs to accrue funds for sick leave during vacation according to the same scheme as for a regular sick leave opened during the period of a person’s work. For this, the accounting department requires:

• calculate the average monthly salary of an employee;
• determine the insurance period, as well as the non-insurance period;
• within 10 days it is necessary to accrue payment for temporary disability for a certain period of time.

Calculation and payment process

The existing procedure for accrual of sick leave received during the annual monthly rest is completely identical to that applied during the working period. Based on this, the accrual procedure should consist of such operations as:

• the employee’s average daily income (ADI) is calculated;

SDD = salary for the billing period / per number of working days

• the duration of the employee’s insurance period is calculated after deducting the entire non-insurance time period;
• In total, the accounting department is given 10 days to calculate such benefits.

When sick leave falls on vacation, its payment must be made in accordance with existing rules. In other words, the employee will receive all the money that he is entitled to during his incapacity for work.

Special cases

There are a number of special cases for issuing sick leave, which do not relate to the employee’s stay on annual leave:

• An employee falls ill while on vacation, upon completion of which he resigns. If a person is granted leave, after which he will be dismissed from his position, then the current Labor Code allows him to withdraw his request to leave work before the immediate start of the vacation period.

Based on this aspect, the employment contract between the boss and the employee will be terminated on the day before the start of the vacation days. For this reason vacation is not extended by the number of days the sick leave is valid. It is worth considering that such a person is paid financial assistance for temporary disability in the usual amount, based on the duration of his insurance period;

• Illness during study leave. According to the Labor Code of the Russian Federation, financial assistance for temporary disability will not be paid if a person has opened a sick leave while on study leave. Based on this, he will not need to draw up any documents;
• Opening a sick leave certificate while on maternity leave. Sick leave for temporary disability will be paid by the employee’s boss if the mother takes care of the child until he reaches the age of three, provided that she works in the organization on a reduced working day or performs her direct functional duties while at home.
• Vacation and its extension upon opening of sick leave if the employee works on a strict schedule. The current Labor Code provides for the possibility of increasing rest by the number of days of sick leave, even if a person works according to a strict schedule. Based on this factor, the employee’s work schedule does not matter.
• If the employee took vacation at your own expense and fell ill, sick leave will not be paid during this period. The accrual of compensation begins on the day he was supposed to go to work.

If an employee of an enterprise goes on sick leave while on annual leave, then his boss will be obliged to increase his rest by the number of days of sick leave or transfer this rest to another date. The only exceptions will be cases involving employee care for a child or other members of his family, as well as the situation when the employee is on vacation, after which he will be fired. An increase, as well as a change in the start date of rest, requires recording in the relevant accounting documentation.

This video contains additional information about what an employer should do if an employee gets sick on vacation.

We’ll tell you how to transfer vacation leave due to an employee’s sick leave and recalculate the amount of vacation pay.

When can you reschedule your vacation?

If an employee gets sick during annual leave, you can issue an extension or (Part 1 of Article 124 of the Labor Code of the Russian Federation). At the same time, the employee can spend unused days after recovery or at any other time convenient for him.

During the period of illness, the vacationer has the right to receive temporary disability benefits. To do this, he must provide the employer with a sick leave certificate, on the basis of which this benefit is assigned and paid.

Please keep in mind: an employee cannot extend or reschedule leave if a child or any family member becomes ill during this period. In addition, he is not entitled to receive sick leave benefits for these days. Sick leave will be paid from the first day the employee is scheduled to return to work from vacation. In this case, the days from the onset of the child’s (family member’s) illness will not be taken into account.

How to transfer vacation leave due to sick leave

If an employee gets sick while on vacation, he needs to report this to work by any available means. He can call, send an email, ask a colleague to pass on information. The obligation to inform the employer is also discussed in part 2 of paragraph 19 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169.

About how to show vacation pay and benefits in form 6-NDFL,

Further actions of the employee and employer depend on whether the vacationer intends to extend his vacation or interrupt it.

Extension of vacation. If an employee decides to extend his leave, he must inform his immediate supervisor of his decision. For example, an employee has a vacation from September 1 to September 7, 2019. From September 5 to September 7, the employee was sick, which he reported to his boss. On the first day after returning to work - September 12 - the employee must write a statement with approximately the following text: “Due to illness during annual leave, I ask you to extend the leave by three calendar days. I am attaching a certificate of incapacity for work for the period of illness from September 5 to 7.” The employer then issues an order. The duration of the vacation does not change (7 calendar days). But the end date will be changed - September 10.

The order along with the application must be attached to the first leave order. Changes should be made to the working time sheet: from September 1 to 4 it will contain the code OT, from September 5 to 7 - B, and from September 8 to 10 - OT again.

Since the vacation was paid earlier, a settlement note in form No. T-60 is not drawn up in this case.

Transfer of vacation due to sick leave. If an employee returns to work immediately after illness without extending his leave, a number of documents must be completed. When returning to the workplace, the employee presents a certificate of incapacity for work. In addition, he writes a statement in any form to postpone the vacation.

Sample application for postponing vacation due to sick leave

After the manager puts his resolution on the employee’s application, a order to postpone vacation due to sick leave.

Sample order for rescheduling vacation

Extension of vacation without notice

In some cases, employees who fall ill during vacation extend it on their own initiative, without notifying management about it. This act can be regarded as a violation of labor discipline. Even if an employee brings sick leave on the day he goes to work, he will be counted as absenteeism.

In this case, in the time sheet on the day the employee does not show up for work, it is necessary to enter the letter code NN or the number 30 “Absence for unknown reasons (until the circumstances are clarified).” When he appears at the workplace, code PR (24) “Absenteeism (absence from the workplace without good reason for the time established by law)” is entered on the report card.

Of course, it is impossible to charge an employee with absenteeism in all cases without exception if he did not inform work that he would not return from vacation on time due to illness. In some circumstances this may not be possible. For example, due to a natural disaster, there was no communication in the region where the employee was on vacation and fell ill. If he has reasonable explanations for why he was unable to inform management about the impossibility of leaving vacation on time, when he presents sick leave, code B (19) “Temporary disability” is entered on the report card.

So, let’s assume that an employee extended his vacation on his own initiative without notifying management. Then, first of all, the immediate supervisor of the missing vacationer must record the fact of absence from the workplace.

The act is drawn up at the end of the working day or shift in the presence of several witnesses. If the organization is small, the document can be drawn up by an accountant or director. There is no unified form for this document; it is compiled arbitrarily, for example, as shown below. This must be done every day until the missing vacationer shows up at work.

Sample certificate of absence of an employee from the workplace

Upon return, the employee must provide a written explanation for his absence, review the documents and sign them. If he refuses to do this, this fact is also recorded in the relevant act. If the reason for the employee’s absence turns out to be unjustified, he can be dismissed for gross violation of labor discipline (subparagraph “a”, paragraph 6 of Article 81 of the Labor Code of the Russian Federation).

Recalculation of vacation pay due to illness during vacation

Since vacation is paid in advance, the employee is overpaid in vacation pay if he falls ill during this period. The excess amount of vacation pay can be offset against wages or temporary disability benefits. Is it necessary to recalculate vacation pay if the employee has issued transfer of vacation due to sick leave or extended it?

If an employee falls ill during vacation and decides to take time off immediately after illness, no changes will have to be made to the accounting records. The employee's vacation days are paid, and during his illness he will receive temporary disability benefits.

If the employee began to perform work duties immediately after illness, the accountant needs to make adjustments in accounting - reverse the overpaid vacation pay. The basis for this is a certificate of temporary incapacity for work, which the employee will submit, and an accounting certificate. When an employee decides to take unused vacation days off, he will need to re-calculate his average earnings - because it may change.