The terms of payment of sick leave in 2023-2024 no longer depend on who exactly — the employer or the FSS — pays for sick leave, since in 2023-2024 the FSS pays for all sick leave. Let’s consider the specifics of regulating these legal relations and the terms of payment for sick leave.
Who carries out and in what time frame payment of sick leave in 2023-2024?
From 01.01.2021, temporary disability benefits throughout the country are paid according to the rules of the pilot project. So, in case of illness or injury:
- the employer issues benefits for the first 3 days of illness;
- the employee receives the rest from the Federal Tax Service, from January 1, 2023 – the Social Fund of Russia (SFR).
In cases of sick leave:
- for the care of a sick family member;
- for the quarantine of an employee, his child under 7 years old attending kindergarten, or an incapacitated family member of an employee;
- during prosthetics for medical reasons in a hospital;
- when after the employee is treated in a sanatorium-resort organization in the territory of the Russian Federation immediately after receiving medical care in a hospital,
the SFR pays the benefit in full starting from the first day.
See our memo for an accountant on the new procedure for paying benefits from 2021.
Since 2022, the transition has been made exclusively to electronic disability certificates (ELN), read more about their application in our article.
The benefit is accrued no later than 10 calendar days from the date of receipt of information that the employee’s sick leave is closed. The employer receives this information from the SFR. The employer issues the money on the next day after the calculation, set for the payment of wages. The Social Fund pays the funds within 10 calendar days from the date of receipt of documents (information) or a register of information from the employer.
For example, if information is received about the closure of the sick leave on January 15, and the salary payment dates are on the 5th and 20th of each month, then the benefit must be paid no later than February 5.
Does the employee have to present the ELN or its number to the employer? You will find the answer here.
How sick leave was paid until 2021
Until 2021, temporary disability benefits were paid within the statutory sick leave payment period:
1. The employer — upon subsequent reimbursement of FSS expenses (starting from the 4th day of illness, in case of an occupational injury — for all days).
This scenario was implemented in the most general case. It was assumed that at the time of payment of the sick leave, the employee was an active full-time employee of the employer.
2. FSS as a subject of legal relations regulated by the provisions of the law “On Compulsory Insurance” dated 12/29/2006 No. 255-FZ.
The FSS was obliged to make sick leave payments (starting from the 4th day of illness, in case of an industrial injury, for all days) if (paragraph 4 of Article 13 of Law No. 255-FZ):
- the employer from whom the employee is entitled to receive benefits has been liquidated at the time of registration of sick leave;
- the employer cannot pay sick leave due to insufficient funds in the account, based on the priority of fulfilling other financial requirements;
- the employer is in bankruptcy, and there is no way to collect sick pay from his existing assets.
3. The FSS as a subject of legal relations regulated by the decree of the Government of the Russian Federation dated 04/21/2011 No. 294.
Here we are talking about a “pilot project” in which the calculation and payment of benefits is carried out only by the FSS (from 4-day of illness, except for sick leave in case of an industrial injury).
Let’s consider how long the employers and the FSS had to pay for the sick leave under each of these scenarios.
How long did employers have to pay for sick leave in 2020?
The obligation to pay sick leave for Russian employers arose from the moment an employee who is on or off sick leave presented a disability certificate issued by a medical institution. Within 10 calendar days after receiving such a leaflet, the employer was obliged to charge the employee a temporary disability allowance.
On the next (relative to the date of accrual of the benefit) day of transfer of wages, the employer is obliged to pay the corresponding benefit. As a rule, this payment is made simultaneously with the salary and in the same way (in cash or by transfer to a card).
About the specifics of withholding personal income tax from sick leave payments, read the article “Is the sick leave (sick leave) personal income tax?».
Terms of payment (payment) of the FSS sick leave until 2021
If the employer was located in a subject of the Russian Federation in which the FSS pilot project did not operate, then in the cases provided for by law the fund paid the employee sick leave within 10 calendar days from the date of receipt of the necessary documents directly from him or through the MFC:
- statements (according to Appendix No. 1 to the regulations approved by Order No. 290n of the Ministry of Labor and Social Protection of Russia dated 05/06/2014);
- sick leave;
- earnings certificates (according to Appendix No. 1 to order of the Ministry of Labor of the Russian Federation dated 30.04.2013 No. 182n);
- documents certifying insurance experience (according to the rules approved by Order of the Ministry of Health and Social Development of the Russian Federation dated 06.02.2007 No. 91):
- other documents listed in paragraph 13 of the regulations approved by Order No. 290n.
If the employer company was located in the region where the FSS pilot project is being implemented, then the payment of sick leave — the terms of payment of benefits — consisted of the following periods:
1. The period during which the employer is obliged to transfer to the local FSS the necessary data about the employee who went on sick leave is 5 calendar days.
2. The period of verification of FSS documents and payment of sick leave is 10 calendar days.
Thus, the total period of payment for sick leave in 2020 in the regions of the FSS pilot project could have a longer duration (up to 15 calendar days).
Results
In 2023-2024, sick leave is paid as follows: the employer calculates and issues benefits for the first 3 days of illness, the second part of the amount is paid to the employee by the Social Fund of Russia. To accrue the benefit, the employer is given 10 calendar days from the date of receipt of information about the closure of the sick leave from the SFR. The money is given along with the next salary. The SFR pays the benefit within 10 calendar days after receiving the relevant documents from the employer.