How can I fix an error in the sick list? This question arises from the accountant who made an inaccuracy in the bulletin. If the employer makes a mistake in the sick leave, the regulator gives very clear explanations on this matter. The article will talk about what shortcomings need to be eliminated and how to do it correctly.
Acceptable errors in sick leave in 2024
First of all, we note that the following in the article concerns only the procedure for registration of sick leave in paper form. They are drawn up in relation to (part. 28 of Article. 13 of the Law of December 29, 2006 No. 255-FZ):
- employees whose information constitutes a state and other secret;
- persons in respect of whom state protection measures are being implemented.
Since 2022, employers have not been involved in the registration of electronic sick leave in any way.
In turn, enterprises must perform many duties in terms of ensuring the turnover of electronic sick leave. You can find out more about this in the expert material posted in the “ConsultantPlus” system. Get free trial access to it.
All mistakes that the employer makes when filling out his part of the paper disability sheet must be corrected in accordance with the rules established by law. But there are also shortcomings, the presence of which does not lead to the need to correct the information reflected in the sick leave. For example, if, in violation of the requirements of the social insurance, the data is entered not in block letters, but in capital letters. Or some numbers or letters come out of the cells. The main requirement is that the information should be easy to read.
The same applies to the color of the ink. According to clause 76 of the Conditions and Procedure for registration of sick leave, approved by Order of the Ministry of Health dated 11/23/2021 No.1089h (hereinafter referred to as Conditions), the form can only be filled in with a black pen or using a computer. This is due to the fact that the form itself is made with several degrees of protection, including those containing blue fibers. When scanning a completed form, the protective fibers and the information printed with a blue pen merge.
However, there is judicial practice (applicable also in the case of the application of current legislation by analogy), confirming that, for example, signing a sick leave in ink of an inappropriate color is not a reason for refusing to pay for a sick leave (for example, resolution of the Federal Antimonopoly Service of the West Siberian District dated 01/21/2014 No.A27-8345/2013).
In accordance with the established procedure, the employee and the employer are provided with access to sick leave data.
Also, when applying the rules on filling out paper sick leave, it should be borne in mind that:
- the policyholder has the right to request information from the SFR about the employee’s salary and other payments, if this is necessary for calculating sick leave or maternity leave (clause 5(1) of the Specifics under Order No. 777n);
- in turn, the SFR may also request information from the policyholder about salary and other payments (item 8(1) of the Features).
At the same time, data exchange between the SFR and the policyholder in cases where the requirements for state protection of citizens are taken into account is carried out after coordination with the Federal Security Service of Russia (clause 8 (2) of the Specifics).
What to do if the employer messed up the sick leave
According to clause 85 of the Conditions, if an employee of the organization made a mistake in filling out the graph of a paper sheet of disability, it is unacceptable to use corrective means. To correct the error, the incorrect data should be crossed out and the correct information should be indicated on the back of the form, which must be certified with the inscription “believe the corrected”, the signature of the official and the seal (if any).
What to do if some data is not specified in the sick leave
Such a scenario is extremely unlikely in the case of filling out electronic hospital forms from 2022. All the information necessary for calculating benefits is somehow reflected in the databases of the SFR (until 01.01.2023 – FSS), which provides employers and medical institutions with software and hardware for working with electronic hospital services.
However, there may be omissions when filling out a paper form. In such cases, it is legitimate to take into account the following:
- If an erroneous entry is found in a paper sick leave, it should be crossed out, and the correct one should be reflected on the back of the sheet and written “to believe the corrected one”, certifying this wording with the signature of the head and the seal of the organization.
It is unacceptable to use corrective means (clause 85 of the Conditions under Order No. 1089n).
- When filling in a line that must be left empty, the erroneous entry is crossed out, and on the reverse side there is a formulation of the form “Such and such a line should be considered unfilled”.
This follows from the clarifications of the letter of the Federal Tax Service of Russia dated 10/18/2012 No. 15-03-14/05-12954, which can be legitimately applied by analogy to the current legislation.
Note that if the place of work is not indicated at all in the hospital, then there is no unambiguous explanation on this score. The employer does not have the right to fill out the part of the form that is intended for medical institutions. And the forms with an empty column in the section for medical institutions about the place of workthey are recognized as filled in in violation of the rules, which is confirmed by judicial practice (for example, the decision of the Kislovodsk City Court of the Stavropol Territory dated 01/29/2015 in case No.2-88/2015). But, on the other hand, there is judicial practice confirming the opposite position, that incomplete filling out of its part of the form by a medical institution does not serve as a reason for refusing an individual social benefits (for example, the appeal ruling of the Chelyabinsk Regional Court dated 05/12/2015 in case No.11-4532/2015).
The established practice suggests that sometimes medical institutions leave the name of the employer blank, fearing to make a mistake, because usually employees do not name the legal entity according to the charter, but the brand of the company or simply make mistakes in the organizational and legal form of their enterprise. About the difficulties of paying benefits for such sick leave, you should tell the employees in respect of whom paper sick leave is filled out in advance and inform them that if the name of the organization is not indicated in the sick leave, then the company will not pay benefits according to such a document. In order to prevent such situations, it is recommended to issue certificates to employees with the name of the company for submission to medical institutions when applying for sick leave.
What to do if a duplicate was issued, and the details of the damaged sick leave are already reflected in the continuation of the disability sheet, is explained in the second paragraph of paragraph 3 of letter No. 14-03-18/15-12956 of the Federal Tax Service of the Russian Federation dated 10/28/2011. The recommendations given there do not contradict clause 76 of the Conditions and, again, can be applied by analogy.
The medical organization must make a copy of the damaged sheet and make a mark on it with the number of the new hospital or issue a certificate of issue of a duplicate of the hospital with the details of the old disability sheet.
Letter No.14-03-11/15-11575 of the Federal Tax Service of the Russian Federation dated 30.09.2011 indicates the inadmissibility of situations when an organization refuses to accept a sick leave from an employee due to doubts about its reliability or in case of an error. The Social Insurance recommended contacting their offices for clarification; accordingly, in such cases it is necessary to contact the Social Fund of Russia.
What to do if the sick leave is issued with an error: the form of ownership was incorrectly indicated in the name or the name of the organization was incorrectly indicated
As noted above, if a medical institution has made a mistake in the name of the organization, it is necessary to follow the following rules:
- If the misspelled name allows you to identify the real employer, such a sick leave is not considered spoiled.
- If it is impossible to identify, it is necessary to send an employee for a duplicate of the sick leave to the medical institution that issued the original document with an error.
- If the field “Place of work” was not filled in by a medical institution, it is necessary to ask the employee to contact the medical institution to renew the sick leave.
But if an error in the name of the organization in the sick list is made by the employer, then corrections must be made according to the established rules.
Read the general rules for making corrections to sick leave.
How to make corrective entries in the hospital (examples)
As already noted above, a record of the correction of the error is entered on the back of the disability sheet, and the error itself is carefully crossed out. The table provides examples of possible fixes.
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Graph |
Erroneous entry after correction |
Correction on the back, certified by the record “To believe the corrected”, signed and stamped (if available) |
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Main |
V |
The column “Main” is considered empty. |
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Registration number
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In the column “Registration number” read: 7824125579 |
Note that the Conditions for the issuance and registration of disability sheets do not set the maximum number of corrections that an employer can make to a disability sheet on paper the carrier.
How to fix an error in an electronic sick leave
From 07.07.2017 to 12/31/2021, with the consent of the patient, medical institutions could issue electronic sick leaves. Since 2022, they have always been issued. As we noted above, errors in its design are extremely unlikely. The employer does not participate in the procedure for filling out an electronic sick leave.
It is not necessary to ask the employee to provide information about the sick leave to the employer without fail.
Results
The algorithm for correcting errors in the paper sick list, which since 2022 has been compiled only for certain categories of employees, is different for a medical institution and an employer organization. The employer must make corrections to his section of the form, but some errors in filling out the sick leave by the employer, as well as minor flaws, do not need to be corrected.