home Audience 3 Days spent caring for a disabled child are taken into account. What are the rules for paying for additional days off for child care? Payment procedure for holidays

Days spent caring for a disabled child are taken into account. What are the rules for paying for additional days off for child care? Payment procedure for holidays

Parents of disabled children are provided with social guarantees– benefits enshrined in labor legislation. Persons have the opportunity to receive additional days off (Article 262 of the Labor Code of the Russian Federation), paid from the social insurance fund and additional leave without remuneration (Article 263 of the Labor Code of the Russian Federation). In the article we will tell you about additional leave for parents of disabled children in 2018, we will consider Required documents.

Persons eligible to receive additional paid days

Monthly additional days off (AD) of 4 days are provided to persons caring for a disabled child.

The benefit applies to persons caring for children under age. The duration of the period does not increase depending on the presence of more than one child with a disability in the family. At the choice of a DV employee, they can receive:
Parents – mother, father of the child, including relatives and adoptive parents.
A guardian officially recognized by the authorities.

Guardian assigned to a teenager.

Persons who are not employees and who provide themselves with employment (lawyers, private notaries, individual entrepreneurs and others) are not provided with additional days off. The person receiving the DV provides the employer with a certificate of registration for the right to carry out the activities of the spouse. The document is submitted once and does not require resubmission.

Persons entitled to receive additional leave without pay Persons receive additional leave (TO) without saving. wages

Features of provision:
The right to leave is acquired by a person who has a disabled child under 18 years of age.
Leave without pay is not a mandatory guarantee of working conditions; it is provided when the right is secured by the employer. The condition must be fixed by an internal act - a collective agreement.
The period can be used in full, attached to a vacation, or divided into several parts.

The duration of the period is no more than 14 days. The manager has the right to recall the employee from the subsidiary on the same basis as early termination next vacation

Periods for providing additional days and unpaid leave

The frequency of receiving benefits in the form of days off and unpaid leave differs.

Condition for granting the benefit	Additional days off	Additional leave
Periodicity	Monthly	Annually
Duration	4 days	Up to 14 days
Possibility of postponing the period or days stated in advance	Within a month	Within a year
Beginning of eligibility for benefits	DV are provided from the month in which the child was assigned a disability by a medical commission	DO is provided from the year of receipt of disability

The right to benefit is terminated in the month following the child’s attainment of 18 years of age or the removal of disability. While on any type of leave (regular, child care, etc.), DV and DO are not issued. Weekends not used in one month, on next period are not tolerated. The use of leave without pay is allowed for one working year without transfer to future periods.

Documents required to receive benefits

Single parents, persons whose spouses are incapacitated, declared missing, or are in prison are exempt from providing a certificate. The employer is provided with a certificate from the human resources department of the second spouse’s enterprise or a work book confirming the lack of employment. The employee must present a certificate confirming the absence of an application for DV submitted by the second parent or the number of days off received. Help is provided monthly.

To receive the benefit, the employee must confirm the right to receive it.

Documentation	Explanation
Confirming disability	ITU certificate confirming disability. The frequency of providing a certificate depends on the duration of issue and the need for re-examination
Confirming Cohabitation with baby	A document confirming registration, a certificate from the housing cooperative, the management company about the residents of the apartment, house. Submitted once
Confirming care	Certificate from a social protection institution confirming that the child has not been transferred to a specialized institution
Confirming the right to care	Certificate of birth, guardianship, adoption (submitted once)

Documents have a limited validity period and are regularly updated by the employee. The employer is provided with original documents and will return them to the person after copies have been made. Careful documentary preparation and the availability of up-to-date documents are necessary to confirm the eligibility of payments and receipt of social insurance funds.

The procedure for providing an employee with additional days

The dates for receiving additional days off are negotiated with the employer. The employer cannot refuse to receive days paid by social insurance, but has the right to agree on numbers in accordance with production needs. Applies the standard procedure for processing additional paid days:

Submission of an application by the employee to the employer.
Attachment of documents confirming the right to the benefit.
Consideration of the application by the employer, reaching agreement on dates.
Issuance of an order on the days provided by date, indicating the basis for the DV.
Familiarization of the employee with the order.

Receipt of days without payment in the DO form is formalized in a similar manner, with the exception of the need to attach supporting documents. The employee provides only ITU certificate on establishing a child's disability. The relevance of the certificate is controlled by the personnel authority of the enterprise. The applicant is responsible for the accuracy of the information provided.

Payment for additional days off

Additional days off are paid by the employer with subsequent coverage of expenses from social insurance funds.

The payment amount is determined based on average earnings. For the calculation, income received during the year preceding the event is taken into account. The payment is not compensation. The average employee's earnings are subject to personal income tax and contributions.

Example of calculation of payment for DV

An employee of the organization Kolos LLC is raising a child with a disability at home. Every month she is given 4 days for additional rest and care. Work is carried out on a five-day work week. In January 2017, M. received 4 additional days. The income of the previous year was 196,000 rubles. In the accounting of Kolos LLC, the accountant performs settlement operations:
Determines the billing period and the income received.
Sets the number of working days in the billing period. In the period January-December 2016, M. worked 199 days.
Calculates the amount of average earnings: Av = 196,000 / 199 = 984.92 rubles.

The amount calculated based on average earnings is summed up with the wages due for January 2017.

Reasons for refusal of additional days off

An employer does not have the right to refuse to receive DV to employees who have children with disabilities. The exception is cases when the competence of persons is not confirmed or goes against the law:

Lack of documents confirming the right to benefits.
Availability of actual care in the absence of the required status, for example, if the person is distant relative in relation to a child with a disability or the guardian's spouse.
Absence of a certificate from the second parent’s place of employment.
Applying for benefits when full use in the period.

A refusal to provide additional training without payment may occur in the case where production needs do not allow providing the employee with an unpaid rest period.

Social guarantees for persons supporting children with disabilities

In addition to additional days off, parents or persons equivalent to them have the right to receive a number of benefits. Labor legislation provides an opportunity for persons with disabled children to receive the most favorable conditions labor in relation to other categories of workers. If the procedure for providing benefits and obtaining documentary evidence provided by labor legislation is violated, employers are subject to an administrative fine.

Social guarantee	Description
Partial work schedule (Article 93 of the Labor Code of the Russian Federation)	The provision of benefits is carried out at the initiative of the employee with payment in proportion to the time worked
Prohibition on dismissal of the sole breadwinner of a disabled child (Article 261 of the Labor Code of the Russian Federation)	The condition applies to dismissals at the initiative of the employer, with the exception of cases of liquidation of the enterprise or violations on the part of the employee
The right to choose the period of annual leave (Article 262.1 of the Labor Code of the Russian Federation)	The period is provided at a time convenient for the person

In addition to the preferences received at the place of work, persons raising children with disabilities receive payment benefits utilities, priority registration of land plots, appointment early retirement and other social opportunities.

Category “Questions and Answers”

Question No. 1. Is a benefit in the form of additional days off provided to parents of children with disabilities who are employed as a part-time worker?

Persons working under non-main contracts as part-time workers enjoy all the rights on an equal basis with other employees for whom workplace is basic. It must be taken into account that the total number of additional days off provided must be 4 days, the rest will be received without payment. The number of paid days off is controlled by the Social Insurance Fund, which compensates the employer’s expenses.

Question No. 2. Can a person reschedule days off granted to the parent of a child with a disability if the employee has issued a certificate of incapacity for work on the stated dates?

If there is a match additional days with a period of incapacity, a transfer is carried out within one month.

Question No. 3. What is the duration of unpaid leave if a person is entitled to more than one period, for example, being both the parent of a disabled child and a pensioner?

Labor legislation does not limit the ability of employees to receive unpaid leave on several grounds. A period lasting more than 14 days is not included in the estimated time for granting the next vacation.

Question No. 4. Are days provided during the year included in the billing period for payment of DV?

The calculation period does not include days when the person retained the average earnings and amounts received during the period.

Question No. 5. Do spouses of guardians or trustees have the right to receive additional days off?

Guardians and trustees are appointed by social security authorities individually. Spouses of individuals do not have maintenance responsibilities and are not entitled to benefits. Individuals cannot claim benefits in the form of additional days or unpaid leave.

The Labor Code provides for the provision of days off to care for a disabled child. What is the procedure for providing days off, and which spouse can use them? Are days off consecutively or at regular intervals?

Part 1 of Article 262 Labor Code Russian Federation(hereinafter referred to as the Labor Code of the Russian Federation) guarantees the provision of days off for caring for a disabled child to one of the parents (guardians, trustees). During the month, only four additional days off are provided. These days can be used by either one of the parents or proportionally divided between them. It is up to the parents to use additional days off in a row or separately.

The rules for providing additional paid days off for caring for disabled children were approved by Decree of the Government of the Russian Federation dated October 13, 2014 No. 1048 (hereinafter referred to as the Rules).

Additional days off for caring for a disabled child(ren) are paid. Payment for each day is made in the amount of the parent’s average earnings (clause 12 of the Rules).

Additional paid days are provided at the request of the parent; the frequency of filing the application is determined by the parent in agreement with the employer (Article 262 of the Labor Code of the Russian Federation, clause 2 of the Rules). The application form for additional paid days off is formal.

List of documents presented to the employer (clause 3 of the Rules)

Original or copy of a certificate confirming the fact of disability.
The certificate is provided in accordance with the deadlines for establishing disability. It does not need to be provided every time there is a need to use additional paid days.
Originals or copies of documents confirming the place of residence (stay or actual residence) of a disabled child.
Originals or copies of the child’s birth (adoption) certificate or a document confirming the establishment of guardianship or trusteeship of a disabled child.
Documents are provided once.
An original certificate from the other parent’s place of work stating that, at the time of application, additional paid days off in the same calendar month were not used or were partially used, or a certificate from the other parent’s place of work stating that this parent has not received an application for granting him additional paid days off in the same calendar month.
A certificate is provided each time you apply for additional days off.

Providing days off to care for a disabled child, what should you pay attention to?

If one of the parents partially used additional days off in a calendar month, then the other parent can use the remaining days in the same calendar month (clause 6 of the Rules).
Additional days off are not provided during the period of regular annual paid leave, unpaid leave, or parental leave until the child reaches the age of 3 years (clause 7 of the Rules).
The number of additional days off does not depend on the number of disabled children in the family (clause 8 of the Rules).
Additional days off provided but not used due to temporary disability are provided to the parent in the same calendar month (clause 9 of the Rules).
Additional days off that are not used during a calendar month are not transferred to another month (clause 10 of the Rules).

Remember that parent MUST notify the employer of the occurrence of circumstances in which he loses the right to provide days off to care for a disabled child.

Application for granting one of the parents (guardian, trustee) additional paid days off to care for disabled children

Publications \ 02/03/2016

Currently, employers quite often face the need to provide additional days off for employees who are parents (guardians, trustees) of children with disabilities. disabilities.

In this article we'll talk on the procedure for provision, design features and list of documents giving the right to use this benefit.

Article 262 of the Labor Code of the Russian Federation defines benefits in the form of additional paid days off for persons caring for disabled children*: “One of the parents (guardian, trustee) for the care of disabled children, upon his written application, is provided four additional paid days off per month, which can be used by one of these persons or divided among themselves at their discretion. Payment for each additional day off is made in the amount of average earnings and in the manner established by federal laws.

Women working in rural areas, may be granted, upon their written request, one additional day off per month without pay.”

The procedure for providing these additional paid days off is established by the Government of the Russian Federation (as amended by Federal Laws dated June 30, 2006 N 90-FZ, dated July 24, 2009 N 213-FZ, dated April 2, 2014 N 55-FZ).

Also, normative document, which provides for the procedure for providing benefits to parents of disabled children, is Decree of the Government of the Russian Federation of October 13, 2014 N 1048 “On the procedure for providing additional paid days off for caring for disabled children” (hereinafter referred to as Decree No. 1048).

This Resolution No. 1048 came into force on October 24, 2014 and supplemented Article 262 of the Labor Code of the Russian Federation; it establishes additional rules and clarifies certain issues of providing additional days off for those employees who care for disabled children.

According to Resolution No. 1048, the provision of additional paid days off to one of the working parents (guardian, trustee) to care for a disabled child is based on:

Application for additional days off for certain period(month, quarter, year) according to the form approved
by order of the Ministry of Labor and social protection Russian Federation
dated December 19, 2014 No. 1055n. Submitted with each monthly request.

Resolution No. 1048 allows an employee not to write a statement every time he plans to take a day off. If he knows in advance when he will use the days allotted to him, then, by agreement with the employer, he can write an application immediately for a month, quarter or even a year.

The employee must attach the original and a copy of the following documents to the application:

1. certificate confirming the fact of disability, issued by the bureau medical and social examination. Provided in accordance with the period of disability determination: 1 year, 2 years, 5 years, or until the disabled person reaches 18 years old);

2. documents confirming the child’s place of residence (stay or actual residence), for example, a copy of an extract from the place of residence or. document confirming the child’s place of residence.

This document provided once.

I would also like to note that Decree No. 1048 does not require cohabitation between a parent and a child, so the child’s address may not coincide with the parent’s address. Although sometimes living together can be important, because not only the parents of a disabled child (guardians, trustees), but also other persons raising such a child without a mother have the right to additional days off (for example, a mother is deprived of parental rights, and her sister is raising a child in the period when guardianship or guardianship has not yet been formalized);

3. a child’s birth certificate or a document confirming the establishment of guardianship or trusteeship of a disabled child (provided once).

For parents this is a birth (adoption) certificate, for a guardian (trustee) - an act of the guardianship and trusteeship authority on the appointment of a guardian (trustee);

A certificate from the other parent’s place of work stating that at the time of application, additional paid days off in the same calendar month were not used or were partially used. This document is also required if the parents of a child with disabilities are officially divorced.

Below are situations regarding the possible status of the second parent, the required documents in each case, as well as the frequency of their provision.

Situation	Document	Frequency of provision	Comments
*The second parent works employment contract*	A certificate from the second parent’s place of work stating that he did not use such days off in the current month (quarter, year), or used them partially, or did not submit an application to his employer for such days off	Each time you apply for additional days off	The original only requires an application from the employee and a certificate from the second parent’s place of work. All other original documents must be returned to the employee after their copies have been certified with the organization’s seal.
*The second parent does not work anywhere*	Copy work book or a certificate from the employment authorities	Each time you apply for additional days off
*Worker claims she is a single mother*	If on the birth certificate: There is a dash in the "father" column - additional documents not required The column "father" is filled in - you need a certificate issued by the registry office	Once upon first application for additional days off
*Second parent died*	Copy of the death certificate of the second parent	Once upon first application for additional days off

There are also situations in which the second parent can independently provide himself with work (for example, an individual entrepreneur, a private notary, a private security guard, a private detective, a lawyer, the head or member of peasant farms, tribal, family communities of indigenous peoples of the North engaged in traditional industries management, etc.). In this case, four additional paid days off per month for caring for disabled children and people with disabilities from childhood until they reach the age of 18 are provided to the parent who is in an employment relationship upon presentation of a document (copy) confirming that the other parent is a person self-sufficient in work.

If one of the working parents has already partially used additional paid days off in a calendar month, the other working parent in the same calendar month is provided with the remaining additional paid days off for care.

Part two of Article 262 of the Labor Code of the Russian Federation reflects an additional category of workers who are granted an additional day off without pay, and we must not forget about them - this women working in rural areas and caring for disabled children. In addition to four additional paid days off, upon their written request, they may be granted one more day without pay, which is additional in relation to unpaid leaves provided for in Art. 263 TK.

Additionally, we note that in accordance with Resolution No. 1048, when providing additional days off, the following is taken into account:

additional days off are not provided during the period of regular paid leave, leave without pay, leave to care for a child until he reaches the age of 3 years;
if there is more than one disabled child in a family, the number of days off does not increase;
unused additional paid days off are not carried over to another month;
Payment for each additional day off is made in the amount of average earnings.

After receiving the above documents and on their basis, the personnel serviceorganizations:

1. Issues an Order (instruction) to provide the employee with additional paid days off.

Example of an Order to provide additional days off to an employee:

2. O indicates additional days off in the timesheet by letter code"OV" or digital code"27" .

An example of filling out a Time Sheet:

3. In the employee’s personal card in Form N T-2, he makes a note about the right to the benefit in section IX "Social benefits, to which the employee is entitled in accordance with the law" (as a document on the basis of which the benefit is provided, you must indicate a certificate of disability of the child.

In conclusion, I would like to note once again that the employer does not have the right to refuse to provide additional days off to an employee raising a child with disabilities, because by observing all the norms and rules approved by the legislation of the Russian Federation in relation to employees entitled to benefits, the employer thereby increases its social orientation and makes the organization the most attractive to job seekers.

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Question

The employee notifies the employer of the cancellation of measures for recording working time in relation to him on the basis of Art. 262 Labor Code of the Russian Federation. The employer, referring to Art. 262 of the Labor Code, is ready to provide 4 paid days off, subject to the provision of documents provided for by the Rules, approved. Government Resolution No. 1048. The employee asked to be given the opportunity to leave the workplace an hour earlier. A compromise has been reached, but will it be legal in this situation for the Employer to conclude an additional agreement with the employee? an agreement that will specify the working hours and make reference to Art. 262 of the Labor Code of the Russian Federation and the compromise reached? What wording is recommended in this supplement? agreement to the employment contract? Is it legal to specify a lunch break time? Indicate the employee’s refusal to provide additional days on his initiative, since the Employee is interested in leaving work an hour earlier, and not in providing additional days off? Are there decisions of government agencies and court decisions on this issue?

Answer

No, it's illegal.

Payment for days off to care for a disabled child is made from average earnings and is reimbursed by the Federal Social Insurance Fund of Russia. provision is made for the provision of additional days off for persons caring for disabled children.

The rationale for this position is given below in the materials of the “Personnel System” .

Situation: How to provide an employee with additional days off to care for a disabled child

“Guarantees for employees with a disabled child

What guarantees are due to an employee who has a disabled child?

An employee with a disabled child under 18 years of age is entitled to four additional days off per calendar month. They are paid for at the expense of the Russian Social Insurance Fund. If there is more than one disabled child in a family, the number of additional days off does not increase.

The procedure for providing additional days off has been approved.*

The following people can take advantage of additional days off:

one working parent;
both working parents, dividing the required four days off per month between each other;*
guardian;
trustee.

Parents who provide themselves with work are not entitled to claim additional paid days off. This:

individual entrepreneurs;
private notaries;
lawyers;
members of registered indigenous communities;
private security guards;
heads or members of a peasant or farm;
other persons who are engaged in private practice in the manner prescribed by law.

An employee can use weekends either at once or in parts throughout the month. If an employee falls ill on an additional day off, then special rules transferring the day of rest.*

Question from practice: Is it possible to provide days off to care for a disabled child in parts throughout the month?

Yes, you can.

One of the parents, upon his written request, is granted four additional days off per month to care for disabled children. approved, and it stipulates that the employee must indicate specific dates for such leave. However, there is no restriction in the law that an employee must use all vacation days at once. Therefore, an employee can take days off to care for a disabled child different dates month, including one day at a time, excluding weekends.

Advice: Both working parents can take advantage of additional days off by dividing the required four days off per month among themselves.

Question from practice: Is it possible to provide additional days to care for a disabled child on weekends and pay for them?

No you can not.

Additional days to care for a disabled child are not additional days vacations, which may also occur on scheduled weekends, or on additional days off. This clearly follows from the provisions of the Labor Code of the Russian Federation. This means that such days are provided in addition to those days off that are provided for by the employee’s work schedule. Otherwise, it would contradict the very essence of providing additional days off.

Providing additional days off is intended not only to ensure additional care for a disabled child, but also to reduce workload for a parent, guardian or trustee. This is necessary so that the caregiver does not experience excessive stress associated with caring for special child and parallel execution labor activity. If you schedule days to care for a disabled child on weekends, this will deprive the employee of the opportunity to use both types of rest time guaranteed by law:

days off according to the Labor Code of the Russian Federation;
additional days off to care for a disabled child according to the Labor Code of the Russian Federation.

Thus, it is impossible to provide additional days off to care for a disabled child on scheduled weekends.

Documenting

What documents must an employee submit in order to receive additional days off to care for a disabled child?

In order to receive additional days off, the employee submits to the employer:

original or copy of the child’s disability certificate issued by the medical and social examination bureau. The employee submits such a certificate to the employer in accordance with the deadlines for establishing disability: once, annually, once every two years or once every five years;
documents confirming the place of residence, residence or place of actual residence of a disabled child. An employee must submit such documents in original or copy once upon hiring:
birth or adoption certificate of a child or a document confirming the establishment of guardianship or trusteeship of a disabled child. The employee submits the relevant document to the employer once in the original or a copy.*

But every time an employee contacts an employer during the year with a request to provide additional days off, the employee submits:

application for additional paid days off as approved. In this case, the frequency of filing the application is agreed upon by the employee and the employer depending on the need to use additional days off: monthly, once a quarter, once a year, as needed, etc.;
a certificate from the second parent’s place of work stating that in the current calendar month he did not apply for additional days off, or a certificate stating that he did not use additional paid days off in the current month or used them partially.

If the second parent does not work or provides himself with work, you must submit an original or a copy of a document confirming that this parent is not in an employment relationship or is a person who provides himself with work. This may be a copy of a work book, a certificate of registration as individual entrepreneur etc. Such documents must also be presented each time you apply for additional days off.

A single mother or single father, as well as a parent who is divorced and is raising a disabled child alone, are provided with an additional four days off without presenting a certificate from the other parent’s place of work, if the following documents are presented:

death certificate of the second parent;
a court decision to limit or deprive the second parent of parental rights;
a document confirming that the second parent is on a long business trip (more than a month);
a document confirming that the second parent is serving a sentence in prison;
documents confirming other circumstances in which there is no actual care of the child by the second parent.

Based on the documents received, the head of the organization issues an order to provide additional days off. Unified form There is no such order, so it can be drawn up in any form.

In your work time sheet, reflect additional days off to care for a disabled child using the letter code “OV” or the numeric code “27.”

If the child is 14 years old or older, then the place of residence will be confirmed by a passport with the appropriate registration mark (Rules approved). And his place of residence is a certificate of registration at the place of residence, like a child under 14 years of age.

At the same time, payment at the expense of the Russian Social Insurance Fund for additional days off both at the main place of work and at the place of work as an external part-time worker is not provided for by law. Employees of the Federal Social Insurance Fund of Russia indicate in private explanations that an employee working part-time has the right to receive additional paid days off only at the place of his main job.

Attention: The procedure proposed by FSS employees of Russia may raise objections from the labor inspectorate.

The parent (guardian, custodian) of a disabled child has the right to four additional days off per month, which the employer must provide to him upon written application (). Therefore, upon receiving such a statement from an external part-time worker, the organization has no reason to refuse to provide him with days off. This issue can be resolved by providing additional days off without pay (they will be paid at the main place of work). At the same time, oblige the employee to indicate in the application for time off that he submitted a similar application at his main place of work. In addition, the organization may decide to pay for holidays based on average earnings at the expense of own funds ().

Question from practice: Can the Federal Social Insurance Fund of Russia refuse to reimburse expenses for days to care for a disabled child if it turns out that the employee on those days worked in other organizations where he is listed as a part-time worker?

Yes maybe.

One of the parents, upon his written request, is granted four additional days off per month to care for disabled children. For this period, his average monthly earnings are retained. This follows from the Labor Code of the Russian Federation.

In the future, the FSS of Russia reimburses the employer for the costs of paying additional days off (Rules approved by).

However, if during the inspection, representatives of the department establish that during the period of additional days off the employee worked part-time for other employers, then there is a high probability that compensation will be denied. This is due to the fact that employees cannot both work and care for disabled children. Providing additional days off is of a targeted nature, and their meaning is lost if the employee continues to work on such days. The validity of this approach is confirmed by arbitrage practice(see, for example,).

To avoid such situations when hiring a part-time worker or if you know that your employee has taken a part-time job, it is recommended to establish communication between employers and, if possible, find out about the dates for using additional days off to care for a disabled child. You can also ask the employee for a copy of the order for the provision of days off at other places of work.

If the fact of part-time work is not known or is revealed after paying for additional days off, and the Federal Social Insurance Fund of Russia refuses compensation, then it will be possible to withhold the unreimbursed amount from the employee’s salary only by a court decision, unless the employee agrees to return it voluntarily ().

Question from practice: how to provide an employee with additional days off to care for a disabled child. The employee works according to a schedule with summarized working hours. Shift duration exceeds 8 hours

To care for disabled children, the organization provides one of the parents (guardian, trustee) with four additional days off per month upon written application from the employee ().

The employer pays for each additional day off in the amount of average daily earnings from the funds of the Federal Social Insurance Fund of Russia ( and ).

When accounting for working hours in total, additional paid days off cannot in total exceed the number of working hours per day with the normal working hours increased by four times (Rules approved). Normal working hours are general rule 40 hours per week (). Consequently, the organization has the right to provide such employees with only 32 hours (8 hours × 4 days) of additional rest.

At the same time, the organization has the right in local regulations provide for a different procedure for providing additional days off to care for a disabled child for employees with cumulative accounting of working hours. Provided that such an order will improve, and not worsen, the position of employees. For example, provide four working days for rest according to the shift schedule (more than 32 hours). This follows from Article 8, Article 57 of the Labor Code of the Russian Federation. Additional hours The employer must pay for rest beyond 32 hours at his own expense.

An example of providing an employee with additional days off to care for a disabled child. The employee works according to the schedule (summarized recording of working hours). Shift duration exceeds 8 hours

Employee of the organization A.V. Dezhnev established a summarized accounting of working hours. According to her written application, in March 2011 she was given additional days off to care for a disabled child.

Dezhneva's shift duration is 11 hours.

Employee's work schedule for March 2011:

Number	1	2	3	4	5	6	7	8	9	10	11	12	13	14
Work shifts	11	11	11	11	11	exit	exit	exit	11	11	11	exit	exit	11
Number	15	16	17	18	19	20	21	22	23	24	25	26	27	28
Work shifts	11	11	11	11	exit	exit	11	11	11	11	11	exit	exit	11
Number	29	30	31
Work shifts	11	11	11

The weekend provided to Dezhneva (32 hours) was paid according to average earnings at the expense of the Federal Social Insurance Fund of Russia.

Question from practice: Is it possible to provide additional days off to care for a disabled child if his spouse does not work and actually cares for the child?

Yes, you can.

If one of the parents of a disabled child does not work, then the second parent can arrange additional days off at his place of work. To do this, in addition to the general package of documents, the employee presents to the employer an original or a copy of a document confirming that the other parent is not in an employment relationship, and therefore does not use additional days off. This procedure is provided for in the Rules approved.

Thus, the fact that one of the parents of a disabled child does not work does not deprive the second, working parent of the right to receive additional days off at his place of work. Who actually cares for the child does not matter.

Question from practice: Does the number of additional days off to care for a disabled child depend on the number of disabled children? For example, can an employee who has two disabled children take eight additional days off per month?

No, it doesn't depend.

One of the parents, upon his written request, is granted four additional days off per month to care for disabled children. At the same time, the number of disabled children in the employee’s family does not matter. The employer is obliged to provide only four days off per month to one of the parents of disabled children, regardless of their number. This follows from Article 262 of the Labor Code of the Russian Federation.

Weekend distribution

Can parents distribute additional days off to care for a disabled child among themselves?

At the same time, two parents cannot use four days of additional days off within one calendar month. But they can be distributed. For example, the first two days of the month are taken by the child’s mother, and the second by the father. This is possible in the case when both parents are employed, that is, they are in an employment relationship with the employer. Or one parent uses all four days. At the same time, he can take either four days in a row or use them separately, for example, one day a week.

Additional days off to care for a disabled child are not provided when the employee is:

V annual leave;
on leave without pay;
on parental leave for up to three years.

In this case, during this period, the second working parent can use all four days.

Transfer of days off

What to do if an employee gets sick during additional days off to care for a disabled child

In a situation where the additional days off granted to an employee occurred during the period of his illness (if he has a sick leave certificate), proceed in the following order. If the employee recovered in the same month, transfer the vacation days within this month at his request and issue new order. If the employee recovered in another month, then additional days off from the previous month are not carried over. However, current legislation does not provide for monetary compensation for unused additional days off. This follows from Article 262 of the Labor Code of the Russian Federation and paragraphs of the Rules approved.

An example of how to transfer an additional paid day off

On July 8, 2014, the cashier of the organization A.V. Dezhneva was given an additional day off to care for a disabled child under the age of 18. However, from July 5 to July 8, 2014 inclusive, Dezhneva was ill.

The employee wrote a request to postpone an additional day off.

The head of the organization signed an order to postpone the additional paid day off.

Payment for holidays

How to pay for additional days off to care for a disabled child

Additional days off to care for a disabled child are paid for at the expense of the Federal Social Insurance Fund of Russia (). Calculate the amount to be paid for each additional day off based on the average daily (hourly) earnings. At the same time, the monthly average calendar days(29.4 or 29.3 - respectively, before and after April 2, 2014) is not used in the calculations. This conclusion follows from the Rules approved and the Regulations approved.

Question from practice: what benefits can the father of a disabled child claim if he is divorced from the child’s mother, but still pays alimony

An employee who is the father of a disabled child who is divorced and pays child support retains parental rights and continues to be the child's father. Parental rights remain with him regardless of whether he pays child support voluntarily or in court. This conclusion follows from the articles of the Family Code of the Russian Federation.

In this regard, an employee who is the father of a disabled child and is divorced at least, until the deprivation of his parental rights, the benefits provided to parents of disabled children remain, in particular:

additional leave without pay for up to 14 calendar days, if the obligation to provide such leave is enshrined in the collective agreement ();
additional paid days off (up to four) for child care if the child’s mother did not take advantage of this right in full (Article 262 of the Labor Code of the Russian Federation, 3 Article 259 of the Labor Code of the Russian Federation);
establishing part-time work if the child’s mother did not take advantage of this right ();
other benefits provided to parents of disabled children by the legislation of the constituent entities of the Russian Federation, acts of authorities local government, intersectoral (industry) agreements, local acts employer, employment contract."

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The total number of paid days to care for a disabled child for both parents should not exceed four per month. If there is more than one disabled child in a family, the number of additional days off does not increase. In this case, the child must live with his parents and not, for example, be in a special boarding school.

These four additional days off can be used by one working parent or distributed between the child’s mother and father at their discretion (Part 1 of Article 262 of the Labor Code of the Russian Federation). That is, if the mother partially used the weekend given month, dad has the right to take the remaining days in the same calendar month (clause 6 of the Rules). For example, the first two days of the month are taken by the child’s mother, and the second by the father. Or one parent uses all four days. At the same time, he can take either four days in a row or use them separately, for example, one day a week.

An employee is entitled to four additional days off even in a month not fully worked. For example, if an employee did not start working for the company on the 1st day or was sick for a number of days in a month. In addition, all four days are due to employees in those months in which the child’s disability (removed) or turned 18 years old. Of course, provided that there are at least four working days left in the month. For example, an employee recovered or got a job on February 27, 2015. It is clear that in this case you will not be able to provide him with all four days off. Therefore, there will be no violation if the employee remains without additional days off in February.

It’s another matter if the employee, for one reason or another, did not use additional days off. They do not carry over to another month and cannot be replaced monetary compensation. The same applies to the situation when an employee recovered in another month and did not have time to use the additional days off due to him from the previous month.

Part-time workers have the same rights as employees who work in an organization at their main place of work (Article 287 of the Labor Code of the Russian Federation). Means, external part-time worker you as an employer must provide four additional days off on the same dates as your main place of work. At the same time, Article 262 of the Labor Code of the Russian Federation provides for payment of only four additional days per month for caring for a disabled child. And these days are paid only for one place of work of his choice. Otherwise, the number of paid days will exceed the standard.

Now let’s talk about when you don’t need to provide additional days off. An employee does not have the right to count on additional rest if he is already on leave, no matter what it is - annual, at his own expense, or to care for a child. But in this case, the other parent has the right to take paid days off (clause 7 of the Rules).

What documents will be required

To receive additional days off, the employee submits to the employer a certificate confirming the fact of disability. Other documents will also be needed.

1. Certificate of birth (adoption) of a child or a document confirming the establishment of guardianship or trusteeship of the child. You only need to submit it once.

2. Documents confirming the child’s place of residence.

3. Certificate from the medical and social examination institution about the child’s disability in the form approved by order of the Ministry of Health and Social Development of Russia dated November 24, 2010 No. 1031n. It is submitted in accordance with the deadlines for establishing disability (once, once a year, once every two years, once every five years).

4. A certificate from the other parent’s place of work stating that at the time of application, additional paid days off in the same calendar month were not used or were partially used. This will be required every time an employee submits an application.

Such a certificate must be submitted in accordance with the deadlines for establishing disability (once, once a year, once every two years, once every five years). You also need the child's birth certificate and documents confirming his place of residence. For example, an extract from the house register will do.

But every time the employee contacts the employer during the year with a request to provide additional days off, the employee submits:

statement; its form was approved by order of the Ministry of Labor of Russia dated December 19, 2014 No. 1055n. Note that an employee can write one application for the entire year, for example, where he asks for additional days off on Fridays every month. Such a document, of course, reduces the amount of paperwork in the accounting department. But it has its drawback - vagueness. Therefore, we recommend taking an application every time an employee applies for additional rest;
a certificate from the second parent’s place of work stating that he did not use additional paid days off in the current calendar month or used them partially. Of course, a single mother or single father does not need to present such a certificate.

If the second parent does not work or provides himself with work, you must provide a document confirming this fact. This may be a copy of the certificate of registration as a quality worker, etc. Based on the documents received, the organization issues an order in any form.

What are the rules for paying for additional days off for child care?

Calculate the amount payable for each additional day off based on the actual accrued wages and actual time worked for the 12 calendar months preceding the month of payment. In this case, the average monthly number of calendar days (29.3) does not need to be used. This conclusion follows from paragraph 12 of the Rules and the letter of the Russian Federation dated May 5, 2010 No. 02-02-01/08-2082.

EXAMPLE

Atlant LLC employee S.P. Orlova is raising a disabled child under the age of 18 and has the right to additional paid days off to care for him. In March 2015, she used all four extra days off. At the same time, she presented all the necessary documents, including a certificate from her husband’s place of work stating that he did not use additional days off in his service.

Orlova joined the company on February 2, 2015. This means that the billing period will only include February. Her salary is 33,000 rubles. In February she did not take any days off. This means that for each of the March weekends, Orlova needs to be credited with 1,736.84 rubles. (RUB 33,000: 19 working days).

And for just four additional days off, the employee will be credited with 6,947.36 rubles. (RUB 1,736.84 × 4 days). In addition, for March she is entitled to a salary of 26,714.29 rubles. (RUB 33,000: 21 days × 17 days).

If Orlova uses additional days off in April, the accountant will take income for February and March to calculate average earnings. And so on until the billing period is 12 full months.

The Rules also directly stated how to pay for additional days off if the company has established a summarized recording of working hours. In this case, you can pay at the expense of the Social Insurance Fund of the Russian Federation for no more than 32 hours per month (8 hours × 4 days). That is, no more than normal working hours, increased four times (clause 11 of the Rules).

How to fill out Form-4 FSS and reimburse expenses from the fund

Additional days off are paid from the federal budget, but the costs are directly reimbursed by the Federal Social Insurance Fund of the Russian Federation (Clause 17, Article 37 Federal Law dated July 24, 2009 No. 213-FZ). Therefore, they need to be reflected in FSS Form-4, namely on line 10 of Table 2.

From January 1, 2015, not only average earnings, but also accrued contributions must be reflected in Form-4 of the Social Insurance Fund. Despite the fact that payment for additional days off by the Federal Social Insurance Fund of the Russian Federation, such payment is subject to contributions. After all, it is directly related to labor relations(letters of the Federal Social Insurance Fund of the Russian Federation dated November 17, 2011 No. 14-03-11/08-13985, dated August 15, 2011 No. 14-03-11/08-8158). The Pension Fund of Russia adheres to the same position.

True, the judges believe that there is no reason to charge contributions, since this payment is compensatory. In this regard, we note the decisions of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 31, 2014 in case No. A43-4317/2013, the Northwestern District dated April 22, 2014 in case No. A05-8490/2013 (determined by the Supreme Arbitration Court of the Russian Federation dated July 28 2014 No. VAS-9293/14, the judges refused to transfer this case to the Pension Fund of Russia employees to the Presidium of the Supreme Arbitration Court of the Russian Federation), Moscow District on February 17, 2014 No. F05-17848/2013, etc.

However, since 2015, there is no longer much point in arguing with officials. The fact is that from January 1 of this year, the FSS of the Russian Federation finances expenses not only for paying for additional days off, but also for paying insurance premiums. Such changes were introduced by Federal Law No. 468-FZ of December 29, 2014.

If the accrued insurance premiums are not enough to reimburse all the company’s expenses for social payments, the organization can apply for the necessary funds to its territorial branch of the FSS of the Russian Federation (Part 2 of Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ). The following documents must be attached to the application for reimbursement of company expenses:

a copy of the employee’s work book (first and last page with records);
a copy of the employee’s application for additional days off to care for a disabled child;
copies of documents confirming the child’s place of residence;
a copy of the child's disability certificate;
a copy of the company’s order to provide the employee with additional days off to care for a disabled child;
a copy of a certificate from the second parent’s place of work stating that at the time of application, additional days off in the same calendar month were not used or were partially used;
detailed calculation of payment for weekends.