Additional days off for the care of the disabled. Are parents entitled to additional paid days of leave to care for a disabled child and how to arrange them? Additional holiday pay

Who is eligible for extra holidays

An employee with a disabled child under the age of 18 is entitled to four additional days off per calendar month, paid by the FSS of Russia. If there is more than one disabled child in the family, the number of additional days off does not increase.

The procedure for granting additional days off was approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048.

You can take advantage of extra days off:

One of the working parents;

Both working parents, dividing the required four days off a month between themselves;

Guardian;

trustee.

Those parents who are self-employed are not entitled to additional paid holidays. For example, individual entrepreneurs, private notaries, lawyers, private security guards, heads (members) of a peasant farm, etc.

This is stated in article 262 of the Labor Code of the Russian Federation and paragraphs 2, 4 and 6 of the Rules, approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048.

Situation: whether it is necessary to provide and pay, according to the average salary, additional days off to care for a disabled child to an employee who is an external part-time worker?

Yes, he needs days off. But you can pay them at the expense of the FSS of Russia only at one place of work.

An employee who cares for a disabled child under the age of 18 is entitled to four additional paid days off per calendar month (part 1 of article 262 of the Labor Code of the Russian Federation). The employer will pay them according to average earnings at the expense of the FSS of Russia (clause 12 of the Rules approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048, part 17 of article 37 of the Law of July 24, 2009 No. 213-FZ).

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). This means that you, as an employer, must provide an external part-time worker with four additional days off on the same dates as at 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 to care for a disabled child. And these days are paid only at one place of work of his choice. Otherwise, the number of paid days will exceed the standard. This opinion is shared by representatives of the FSS of Russia in private explanations.

Separately, we will talk about how to draw up documents. The employer must provide additional days off based on a written application. Since it is impossible to refuse an external part-time job, provide 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 the leave that he applied with a similar application at his main place of work. In addition, the organization may decide to pay weekends according to average earnings at its own expense (paragraph 5, part 1, article 2 of the Labor Code of the Russian Federation).

Situation: Is the mother of a disabled child entitled to additional leave if her husband is constantly caring for this child? The spouse is neither the father, nor the adoptive parent, nor the guardian. The ex-husband of the employee does not use vacation.

Yes, it has.

As a general rule, one of the parents (guardian, trustee) of a disabled child has the right to additional days off. The fact that another relative (family member) is constantly looking after the child does not matter. The right to leave does not depend on this. At the same time, the employee is not entitled to share vacation days with her husband. After all, her husband is neither a parent, nor a guardian, nor a caregiver of a disabled child. This follows from part 1 of article 262 of the Labor Code of the Russian Federation.

In order to receive additional days off, it is necessary to provide the employer with a certificate from the place of work of the father of the child stating that the father does not use these days. The exceptions are the cases listed in paragraph 5 of the Rules approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048. For example, when the second parent is deprived of parental rights or is limited in these rights. Then a certificate of employment is not needed, only a document confirming the restriction or deprivation of parental rights is needed. But in the event of a divorce, a certificate from the place of work is needed. This follows from subparagraph “d” of paragraph 3 and paragraph 5 of the Rules, approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048.

Documents from an employee

In order to receive additional days off, the employee submits to the employer a certificate confirming the fact of the establishment of disability. The document is issued by the Bureau (Chief Bureau, Federal Bureau) of Medical and Social Expertise. Such a certificate must be submitted in accordance with the terms for establishing disability (once, once a year, once every two years, once every five years).

You also need documents confirming the place of residence (stay or actual residence) of a disabled child. You can not do without a birth certificate (adoption) of a child or a document confirming the establishment of guardianship, guardianship of a disabled child. The employee submits such documents only once.

But with each appeal to the employer during the year with a request to provide additional days off, the employee submits:

• application in the form approved by the order of the Ministry of Labor of Russia dated December 19, 2014 No. 1055n;

• a certificate from the place of work of the second parent stating that he did not use additional paid days off in the current calendar month or used them partially.

If the other parent does not work or provides himself with a job, you must submit a document (a copy of it) confirming that the other parent is not in an employment relationship or is a person providing himself with a job. This may be a copy of a work book, a certificate of registration as an individual entrepreneur, etc.

A single mother or single father raising a disabled child is granted an additional four days off without presenting a certificate from the other parent's place of work. Also, such a certificate will not be required if the following documents are submitted:

• death certificate of the other parent;

• a court decision to limit or deprive the parental rights of the second parent;

• a document confirming that the second parent is on a long business trip (more than a month);

• a document confirming that the other parent is serving a sentence in places of deprivation of liberty;

• 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. Compose it in any form.

In the time sheet, reflect additional days off for caring for a disabled child with the letter code "OB" or the digital code "27".

This is stated in paragraphs 3-5 of the Rules, approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048.

Situation: how to provide an employee with additional days off to care for a disabled child? The employee works according to the schedule (summated accounting of working hours). The duration of the shift exceeds 8 hours.

To care for disabled children, the organization provides one of the parents (guardian, trustee) every month with four additional days off (upon a written application from the employee) (Article 262 of the Labor Code of the Russian Federation).

Each additional day off is paid in the amount of the average daily wage at the expense of the FSS of Russia (Article 262 of the Labor Code of the Russian Federation and clause 17 of Article 37 of the Law of July 24, 2009 No. 213-FZ).

With summary accounting, additional paid days off cannot exceed the total number of working hours per day with normal working hours quadrupled (clause 11 of the Rules approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048). As a general rule, 40 hours a week (part 2 of article 91 of the Labor Code of the Russian Federation). That is, the organization has the right to provide such employees with only 32 hours of additional rest, paid at the expense of the FSS of Russia.

At the same time, the organization has the right to provide in local regulations for a different procedure for granting additional days off to care for a disabled child to employees with a summarized account of working hours. Provided that such an order will improve, and not worsen, the situation of employees. For example, to provide four working days for rest according to the shift schedule (more than 32 hours). This follows from part 4 of article 8, part 4 of article 57 of the Labor Code of the Russian Federation. Additional hours of rest in excess of 32 hours must be paid by the employer 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 (summated accounting of working hours). Shift duration exceeds 8 hours

An employee of the organization A.V. Dezhnevoy established a summarized accounting of working time. According to her written application in March 2016, she was granted additional days off to care for a disabled child.

The duration of Dezhneva's shift is 11 hours.

Employee hours for March 2016:

The days off provided by Dezhneva (32 hours) were paid according to the average earnings at the expense of the FSS of Russia.

Distribution and transfer of additional days off

When giving an employee extra days off, keep the following in mind.

At the same time, two parents cannot use four days of additional days off during one calendar month. But they can be shared. For example, the mother of the child takes the first two days of the month, and the father takes the second. This is possible if both parents are employed (they are in an employment relationship with the employer). Or all four days are used by one parent. At the same time, he can take both four days in a row, and use them separately (for example, one day a week).

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

• on annual leave;

• on leave without pay;

• on leave to care for a child up to three years.

In this case, during this period, the second working parent can use all four days (clause 7 of the Rules approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048).

Suppose the additional days off provided to the employee fell on the period of his illness (if there is a sick leave), proceed as follows. If the employee recovered in the same month, transfer the vacation days at his request and issue a new order. If the employee recovered in another month, then additional days off from the previous month are not carried over. At the same time, monetary compensation for unused additional days off is not provided for by the current legislation.

This follows from part 1 of article 262 of the Labor Code of the Russian Federation and paragraphs 6, 7 and 9 of the Rules, approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048.

An example of registering the transfer of an additional paid day off

On July 8, 2016, the cashier of the organization A.V. Dezhneva was given an extra day off to care for a disabled child under the age of 18. However, from July 7 to July 11, 2016 inclusive, Dezhneva was ill.

The employee wrote an application for the transfer of an additional day off.

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

Additional vacation pay

Additional days off are paid at the expense of the FSS of Russia (clause 17, article 37 of the Law of July 24, 2009 No. 213-FZ). Calculate the amount payable for each additional day off based on average earnings . In this case, the average monthly number of calendar days (29.3) is not used in the calculations. This conclusion follows from paragraph 12 of the Rules approved by the Decree of the Government of the Russian Federation of October 13, 2014 No. 1048 and the letter of the FSS of Russia of May 5, 2010 No. 02-02-01 / 08-2082.

of the Labor Code of the Russian Federation The Government of the Russian Federation decides:

1. Approve the attached Rules for the provision of additional paid days off for the care of children with disabilities.

2. To the Ministry of Labor and Social Protection of the Russian Federation, in agreement with the Ministry of Finance of the Russian Federation, to give explanations on the application of the Rules approved by this resolution.

Rules
providing additional paid days off to care for children with disabilities
(approved by Decree of the Government of the Russian Federation of October 13, 2014 N 1048)

1. These Rules determine the procedure for granting, in accordance with Article 262 of the Labor Code of the Russian Federation, additional paid days off to one of the parents (guardian, trustee) to care for disabled children (hereinafter referred to as additional paid days off).

2. One of the parents (guardian, custodian) is provided, upon his application, with 4 additional paid days off in a calendar month, issued by order (instruction) of the employer. The application form for additional paid days off (hereinafter referred to as the application) is approved by the Ministry of Labor and Social Protection of the Russian Federation.

The frequency of filing an application (monthly, once a quarter, once a year, as requested, etc.) is determined by the parent (guardian, trustee) in agreement with the employer, depending on the need to use additional paid days off.

3. To provide additional paid days off, the parent (guardian, trustee) shall submit the following documents or their copies (the certificate specified in subparagraph "d" of this paragraph shall be submitted in the original):

a) a certificate confirming the fact of the establishment of disability, issued by the bureau (main bureau, Federal Bureau) of medical and social expertise;

b) documents confirming the place of residence (stay or actual residence) of a disabled child;

c) a birth (adoption) certificate of a child or a document confirming the establishment of guardianship, guardianship over a disabled child;

d) a certificate from the place of work of the other parent (guardian, custodian) stating that at the time of the application the additional paid days off in the same calendar month were not used or partially used, or a certificate from the place of work of the other parent (guardian, custodian) stating that that this parent (guardian, custodian) did not receive an application for granting him additional paid days off in the same calendar month. Such a certificate is not required in the cases specified in paragraph 5 of these Rules.

4. Providing the employer with a certificate confirming the fact of establishing the disability of the child is carried out in accordance with the terms for establishing disability (once, once a year, once every 2 years, once every 5 years).

The documents specified in subparagraphs "b" and "c" of paragraph 3 of these Rules are submitted once, the certificate indicated in subparagraph "d" of paragraph 3 of these Rules - at each application.

If one of the parents (guardians, trustees) is not in an employment relationship or is an individual entrepreneur, a lawyer, a notary engaged in private practice, or another person engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, a member of duly registered family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, the parent (guardian, trustee), who is in an employment relationship, submits to the employer documents (copies thereof) confirming the indicated facts, with each application.

5. If there is documentary evidence of the death of another parent (guardian, custodian), recognition of him as missing, deprivation (restriction) of parental rights, imprisonment, his stay on a business trip for more than one calendar month or other circumstances indicating that the other a parent (guardian, custodian) cannot take care of a disabled child, and also if one of the parents (guardians, custodians) evades raising a disabled child, the certificate specified in subparagraph "d" of paragraph 3 of these Rules is not submitted.

6. If one of the parents (guardian, trustee) partially used the additional paid days off in a calendar month, the other parent (guardian, trustee) is provided with the remaining additional paid days off in the same calendar month.

7. Additional paid days off are not provided to a parent (guardian, trustee) during his next annual paid leave, leave without pay, leave to care for a child until he reaches the age of 3 years. At the same time, the other parent (guardian, trustee) retains the right to 4 additional paid days off.

8. If there is more than one disabled child in the family, the number of additional paid days off provided in a calendar month does not increase.

9. Additional paid days off provided, but not used in a calendar month by a parent (guardian, trustee) in connection with his temporary disability, are provided to him in the same calendar month (subject to the end of temporary disability in the specified calendar month and presentation of a certificate of incapacity for work) .

10. Additional paid days off not used in a calendar month are not transferred to another calendar month.

11. In the case of summarized accounting of working time, additional paid days off are provided based on the total number of working hours per day with normal working hours increased by 4 times.

12. Payment for each additional paid day off is made in the amount of the average earnings of the parent (guardian, custodian).

13. The parent (guardian, trustee) is responsible for the accuracy of the information provided by him, on the basis of which additional paid days off are provided.

14. The parent (guardian, trustee) is obliged to notify the employer of the occurrence of circumstances that entail the loss of the right to receive additional paid days off.

A procedure has been established for granting additional paid days off to one of the parents (guardian, trustee) to care for disabled children.

A citizen is entitled to 4 such days in a calendar month. They are provided at the request of the person and are issued by order (instruction) of the employer.

The frequency of filing an application (monthly, 1 time per quarter, 1 time per year, as you apply, etc.) is determined by the citizen in agreement with the employer.

The documents that must be submitted to receive additional paid days are listed. This is a certificate of the child's disability, a document confirming his place of residence (stay or actual residence), a birth (adoption) certificate or a document establishing guardianship, guardianship of a disabled child. You must present their originals or copies. It is also necessary to submit a certificate from the place of work of the other parent (guardian, custodian) stating that he did not use the benefit in the corresponding month.

A document on the child's disability is submitted to the employer in accordance with the terms of its establishment (1 time, 1 time per year, in 2 years or in 5 years). Certificate from the place of work of the other parent (guardian, custodian) - each time you apply. The rest - 1 time.

If one of the parents (guardians, trustees) is not in an employment relationship or is an individual entrepreneur, lawyer, notary or other person engaged in private practice, a member of registered family (clan) communities of indigenous peoples of the North, Siberia and the Far East, then this fact is necessary documented every time you apply.

A certificate from the place of work of the other parent (guardian, custodian) is not required if there is documentary evidence of the fact of his death, recognition as missing, deprivation (restriction) of parental rights, imprisonment, stay on a business trip for more than 1 calendar month or other circumstances indicating that he cannot take care of a disabled child, and also if he avoids his upbringing.

If one of the parents (guardian, custodian) partially used the additional paid days off in a calendar month, the other is provided with the remaining days in the same period.

Days are not provided to a person during his next annual paid leave, leave without pay, as well as for caring for a child under 3 years old. At the same time, the other parent (guardian, trustee) retains the right to 4 additional paid days off.

If there is more than 1 disabled child in the family, then the number of days provided does not increase.

Days provided, but not used due to illness of a person, are provided to him in the same calendar month (subject to the end of temporary disability in the specified month and the presentation of a "sick leave"). In other cases, days not used in a calendar month are not transferred to another month.

Days are paid based on the average earnings of the parent (guardian, custodian).

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"

This resolution enters into force 7 days after the day of its official publication.

Thank you for your previous answers to our questions - these answers are very helpful to us in our work. Your resource "How to give an employee additional days off to care for a disabled child" notes that "An employee with a disabled child under the age of 18 has the right to four additional days off per calendar month. They are paid at the expense of the FSS of Russia. ”In accordance with paragraph 12 of the Procedure for providing additional paid days off for caring for children with disabilities, approved by Decree of the Government of the Russian Federation of October 13, 2014 No. 1048, payment for each additional paid day off is made in the amount of the average Parent's (guardian's, trustee's) earnings. (what specific information to transfer to the FSS and whether it should be done), who should do it - the employee or the employer, how the funds will be received from the FSS, where (to the employer’s account or to the “salary” (or other specially opened for this bank card and who opened it)) will receive funds, how to find out about the decision of the FSS to pay (or refuse to pay) money? We would be grateful for as much information as possible on this issue.

Answer

Answer to the question:

As a general rule, the employer makes payments, and then receives reimbursement of his expenses from the FSS.

Oleg Good, Head of the Corporate Income Tax Department of the Tax and Customs Policy Department of the Ministry of Finance of Russia

budget.1gl.ru
Copy date: 09/13/2016

2. Situation:

A.S. Kizimov

Debit 70 Credit 50 (51)

Material from the BSS "System Glavbukh"
vip.1gl.ru
Copy date: 09/13/2016

What postings to make when paying for additional days to care for a disabled child

A.S. Kizimov

Reflect the accrual and payment of compensation for additional days off by posting:

Debit 69 subaccount "Settlements with the FSS of the Russian Federation" Credit 70
- accrued at the expense of the FSS of Russia, the average earnings for additional days off to care for a disabled child;

Debit 70 Credit 50 (51)
- issued to the employee the average earnings for the extra weekend.

Reflect the accrual of insurance premiums at the expense of the FSS of Russia by posting:

Debit 69 subaccount "Settlements with the FSS of the Russian Federation" Credit 69
- accrued at the expense of the FSS of Russia contributions for mandatory pension (medical, social) insurance, as well as contributions for insurance against accidents and occupational diseases.

Material from the BSS "System Glavbukh"
vip.1gl.ru
Copy date: 09/13/2016

Details in the materials of the System Personnel:

Employee benefits

Four days to care for a disabled child

N. A. Muromtseva, auditor

Legislators are going to change the procedure for granting four additional days off to care for children with disabilities. For example, the employee will not need to submit a special certificate from social security. Consider the current order and upcoming changes.

Each month, workers caring for children with disabilities are entitled to four additional paid days off. The employer is obliged to provide them at the written request of the employee (Article 262 of the Labor Code of the Russian Federation).

Currently, companies apply the Procedure for the provision and payment of four additional days off for the care of disabled children, determined by the Decree of the Ministry of Labor of Russia and the FSS of the Russian Federation dated 04.04.2000 No. 26/34 (hereinafter referred to as the Procedure).

Who is entitled to four extra days off

The right to additional days off for caring for a disabled child until he reaches the age of 18 has an employee who is (clause 1 of the Procedure):

Part-time workers are fully provided with guarantees and compensations provided for by labor legislation (part 2 of article 287 of the Labor Code of the Russian Federation)

If an employee works for two employers or is an internal part-time worker, he can use four additional days off to care for a disabled child at both jobs at the same time.

The only restriction is that the total number of paid days for caring for a disabled child should not exceed four per month.

Employees who are foreign citizens temporarily staying in the Russian Federation also have the right to additional paid days off to care for a disabled child.

What documents must the employee submit?

In order to take advantage of four additional paid days off to care for a disabled child, an employee must apply to the employer with a written application (see sample 1 below).

Sample 1 Application for additional paid days off to care for a disabled child

What documents the employee must attach to the application is shown in Table. 1.

Table 1 Documents attached to an application for additional paid days off to care for a disabled child

In some cases, a certificate from the other parent's place of work will not be needed.

When you do not need a certificate from the other parent's place of work

A certificate from the other parent's place of work is not needed if the employee can document:

Such rules are established in paragraph 2 of the Procedure and paragraph 87 of the Guidelines approved by Resolution No. 81 of the FSS of the Russian Federation dated April 7, 2008 (hereinafter referred to as the Guidelines).

If the other parent does not work or is self-employed

In the case when the other parent does not work or is self-employed, four additional paid days off per month are provided working parent (clause 3 of the Order and clause 86 of the Methodological Instructions).

In addition to certificates of a child’s disability and from social security, a working parent must submit one of the following documents (clause 3 of the Order):

Note: the employee submits these certificates to the employer at every call with an application for additional paid days off (clause 6 of the Procedure and clause 87 of the Methodological Instructions).

All documents related to the provision of additional days off for the employee to care for a disabled child, and a copy of the order to provide such days, must be kept in the company's accounting department in case the FSS of the Russian Federation checks the correctness of payment for these days (clause 87 of the Guidelines).

The procedure for granting additional days off

The procedure for granting additional days off has some peculiarities.

Distribution of days between parents. Four additional paid days off per month can be used by one working parent (guardian, trustee) or distributed between them at their discretion (part 1 of article 262 of the Labor Code of the Russian Federation).

That is, if one of the working parents (guardian, trustee) partially used additional paid days off in a calendar month, the other working parent in the same calendar month has the right to use the remaining additional days off (clause 4 of the Order).

Partial month of work. An employee can use all additional days off for caring for a disabled child in the month in which:

There is more than one disabled child in the employee's family. In this case, the number of additional paid days off provided in a calendar month does not increase (clause 8 of the Procedure and clause 86 of the Methodological Instructions).

When days are not provided. Four additional paid days off per month are not provided to a working parent during the periods (clause 5 of the Procedure):

During these periods, the four additional paid days off may be used by another working parent.

The employee was temporarily unable to work and did not use the days provided. An employee can use all additional paid days off in the same calendar month, provided that (clause 9 of the Procedure):

Transfer additional days or their replacement with monetary compensation. Additional paid days off the employee is not entitled to:

The worker is denied, but he used extra days without the permission of the employer. This will not be a disciplinary offense, since by refusing to provide the employee with such days, the employer does not fulfill the obligation imposed on him by law (clause 17 of the decision of the Plenum of the Supreme Court of the Russian Federation dated January 28, 2014 No. 1).

Employee Statement

Currently, there is no established form for applying for additional paid days off to care for a disabled child. The employee can write it in any form.

Example 1

PJSC Atlantida employee I.V. Lemurova has been with the company since October 1, 2014. She is raising a disabled child under the age of 18 and is entitled to additional paid days off to care for him. In October 2014, she is going to use two extra days off.

What does she need to include in the application?

Solution

The employee needs to write an application in any form (see sample 1 above) and submit it to the employer along with the necessary documents (Table 1 above).

Since the employee applies to the employer for the first time this calendar year, she attaches a complete set of documents to the application.

In the following months, she will attach only one document to the application - a certificate from the other parent's place of work. The employer will already have three other documents.

A certificate from the place of work of the other parent is also drawn up in any form (see sample 2).

Sample 2 Certificate from the other parent's place of work

It may indicate that at the time of the application:

- additional paid days off in this calendar month are not used by the employee or are partially used;

- the employee did not apply for additional paid days off in this calendar month.

Employer's order

The employer issues an order to provide an employee with four additional paid days off to care for a disabled child based on the employee's application. There is no unified form of such an order, so the employer has the right to draw it up in any form.

Example 2

Let's continue example 1. An employee of PJSC "Atlantida" I.V. Lemurova has been with the company since October 1, 2014. She and her husband are raising a disabled child under the age of 18 and are entitled to additional paid days off to care for him.

In October 2014, she applied to her employer for two additional days off.

It is necessary to issue an order to provide additional days off to care for a disabled child.

Solution

Based on the application of the employee, submitted along with the necessary documents, the employer will issue an order (see sample 3). The employee must be familiarized with it against signature.

Sample 3 Order on the provision of additional days off to care for a disabled child

Time sheet

The provision of additional days off to the employee must be reflected in the time sheet in accordance with the unified form No. T-12 or a form independently developed by the company.

Unified form No. T-12 "Time sheet and payroll calculation" approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1

In a unified form, additional days off are marked with the letter code "OB" or the number 27.

Employee's personal card

A note on the provision of additional days off to the employee must be made in the employee's personal card in the form No. T-2 in section X "Social benefits to which the employee is entitled in accordance with the law."

Unified form No. T-2 "Employee's personal card" was approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1

In column 1 "Name of the benefit" you need to indicate: "Additional days off for persons caring for children with disabilities." In column 2 - the number and name of the document "Certificate of the child's disability", and in column 3 - the date of its issue.

In column 4 "Basic" indicate the name of the regulatory legal act on the basis of which the employee was granted the benefit - article 262 of the Labor Code.

How to pay for extra days off

Each additional day off is paid in the amount of average earnings (part 1 of article 262 of the Labor Code of the Russian Federation), which is calculated in accordance with article 139 of the Labor Code and the Regulation on the peculiarities of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 ( hereinafter - the Regulations on average earnings) (paragraph 88 of the Methodological Instructions).

The average salary of an employee is calculated regardless of the mode of his work, based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the month of payment (clause 4 of the Regulations on Average Earnings and clause 86 of the Methodological Instructions).

To calculate the average earnings, all types of payments provided for by the remuneration system are taken into account, regardless of the sources of these payments.

Time is excluded from the billing period, as well as the amounts accrued during this time, when (clause 5 of the Regulation on average earnings):

• - the employee was provided with additional paid days off to care for a disabled child.
  • an application for reimbursement of expenses for paying 4 additional days off to one of the parents (guardian, caregiver) for caring for disabled children in the form approved by the Foundation;
  • a certified copy of the order to provide additional days off to one of the parents (guardian, custodian) to care for disabled children.
  1. Situation: Which expense type code and KOSGU code to attribute additional days off to care for a disabled child
  • - when paid to an employee of the institution: state, budgetary, autonomous;
  • - for the personnel of state (municipal) bodies;
  • - interns of law enforcement agencies;
  • - for employees of state off-budget funds.
  • - parent of a disabled child;
  • - guardian;
  • - trustee.
  • - the fact that the other parent (guardian, trustee) is on a business trip for a period of more than one month;
  • - dissolution of marriage between parents;
  • - death of another parent (guardian, trustee);
  • - recognition of the other parent (guardian, trustee) as missing;
  • - deprivation (restriction) of parental rights of the other parent;
  • - finding a parent in places of deprivation of liberty;
  • - the impossibility of caring for a disabled child;
  • - avoidance of raising a child;
  • - the status of a single mother or father;
  • - single parent.
  • - a certificate from the employment service on the registration of the second parent as unemployed or a copy of his work book, certified in the prescribed manner, if the second parent is not in an employment relationship;
  • - a certified copy of the certificate of state registration of an entrepreneur without forming a legal entity - if the second parent independently provides himself with work, for example, he is an individual entrepreneur.
  • - he got a job in the company not from the 1st;
  • - the child has a disability;
  • - the child has lost the status of a disabled person;
  • - The child is 18 years of age.
  • - regular annual paid leave;
  • - leave without pay;
  • - leave to care for a child up to one and a half years.
  • - his temporary disability has ended;
  • - He presented a certificate of incapacity for work.
  • - move to another month;
  • - replace with monetary compensation.
• - the employee received temporary disability benefits;
• - the employee was provided with additional paid days off to care for a disabled child.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days caring for a disabled child.

In this case, the average daily earnings are determined by the formula (clause 9 of the Regulation on average earnings):

Example 3

Let's continue example 2. An employee of PJSC "Atlantida" I.V. Lemurova has been with the company since October 1, 2014. Together with her husband, she is raising a disabled child under the age of 18 and is entitled to additional paid days off to care for him.

In October 2014, an employee applied to her employer for two additional paid days off. The employer issued an order to provide I.V. Lemurova two additional paid days off.

Solution

The employee has been admitted to the company since October 1, 2014, and additional days off are provided to her in the month of hiring. She has no actual accrued salary or days worked in the company for the billing period and before the start of the billing period.

In this case, she needs to determine the average earnings based on the amount of wages actually accrued for the days worked in October 2014 - from October 1 to October 19 (clause 7 of the Regulations on Average Earnings).

For the days worked from October 1 to October 19, 2014, the employee was credited 15,260.87 rubles. (27,000 rubles: 23 working days × 13 working days).

The average daily wage is 1173.91 rubles. (15,260.87 rubles: 13 working days).

For two additional days off, the employee will be credited 2347.82 rubles. (1173.91 rubles × 2 days).

If the employee is assigned part-time work

The average daily wage must be calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of the five-day (six-day) working week falling on the time worked in the billing period (clause 88 of the Guidelines).

The employee has a summarized accounting of working hours

The average earnings of an employee is determined by multiplying the average hourly earnings by the number of working hours in the period payable, based on the normal length of the working day established by law (clause 10 of the Procedure).

That is, the duration of paid time for caring for a disabled child should not exceed 32 hours (8 hours × 4 days).

For example, if an employee works in a company according to the “day after three” work schedule (shift - 22 hours), he can use two shifts per month to care for a disabled child - 44 hours (22 hours + 22 hours), of which he will 32 hours are paid, and 12 hours (44 hours - 32 hours) will be provided to the employee without payment.

Who pays for extra days off?

From January 1, 2010, financial support for the cost of paying additional days off provided for the care of disabled children is carried out at the expense of state social insurance (letter of the FSS of the Russian Federation dated August 15, 2011 No. 14-03-11 / 08-8158, p. 88 Guidelines and clause 8 of the Regulations on the FSS of the Russian Federation, approved by Decree of the Government of the Russian Federation of February 12, 1994 No. 101).

When calculating average earnings for four additional days off for the care of disabled children, the accountant records: Debit 69 sub-account "Settlements with the FSS of the Russian Federation on contributions in case of temporary disability and in connection with motherhood" Credit 70 . As a result, the amount of insurance premiums payable to the FSS of the Russian Federation is reduced (Part 2, Article 15 of the Federal Law of July 24, 2009 No. 212-FZ, hereinafter - Law No. 212-FZ).

Reflection in reporting

Form-4 of the FSS was approved by order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n

Form-4 FSS. The company's expenses for paying additional days off for the care of disabled children are reflected in the calculation in the form-4 of the FSS (clause 10 of the Procedure):

• - on line 10 of table 2;
• - on lines 1, 3 and 4 of table 3.

The amounts of accrued insurance premiums from these payments are reflected in line 2 of Table 1 "Calculations for compulsory social insurance in case of temporary disability and in connection with motherhood."

Form RSV-1 PFR. When filling out subsection 6.8 "Work periods for the last three months of the reporting period" of section 6, additional days off are not allocated as a separate line. This time is included in the pension experience (subclause 6, clause 1, article 11 of the Federal Law of December 17, 2001 No. 173-FZ).

Reimbursement from the FSS of the Russian Federation for overexpenditure of payment for additional days off

If the accrued insurance premiums are not enough to pay average earnings to pay for four additional days off to care for disabled children, the company 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 application form is given in Appendix No. 7 to the order of the FSS of the Russian Federation of September 17, 2012 No. 335

The following documents must be attached to the application to the FSS of the Russian Federation for reimbursement of company expenses:

• - a copy of the employee's work book (first and last sheet with entries);
• - a copy of the employee's application for granting him additional days off to care for a disabled child;
• - a copy of the certificate of the social security authorities indicating that the child is not kept in a specialized children's institution on full state support;
• - 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 place of work of the second parent stating that at the time of the application, additional days off in the same calendar month were not used by him or were partially used;
• - detailed calculation of holiday pay.

personal income tax and insurance premiums

More about reimbursement of funds from the FSS of the Russian Federation

Read on the website of the electronic journal "Salary" in the article "How to receive funds from the FSS of the Russian Federation"

The amount of average earnings to pay for four additional days off to care for a disabled child:

• - not subject to personal income tax;
• - is subject to insurance premiums.

personal income tax

Payments exempt from personal income tax are listed in Article 217 of the Tax Code.

Payment for additional days off does not apply to state benefits; it is not named in the list established in Article 3 of Federal Law No. 81-FZ of May 19, 1995.

Despite this, the Presidium of the Supreme Arbitration Court of the Russian Federation in its decision of June 8, 2010 No. 1798/10 in case No. A71-3574 / 2009-A31 recognized that paying extra days of rest to one of the parents to care for children with disabilities not subject to VAT on the basis of paragraph 1 of Article 217 of the Tax Code as another payment made in accordance with applicable law.

Experts have to agree with this position:

• - Ministry of Finance of Russia - for example, in letters dated 19.07.2013 No. 03-04-06/28330 and dated 30.05.2013 No. 03-04-06/19680;
• - The Federal Tax Service of Russia - in paragraph 44 of the letter dated 12.08.2011 No. SA-4-7/13193@ and the letter dated 09.08.2011 No. AS-4-3/12862@.

Who pays insurance premiums

Payment for additional days off provided to an employee to care for a disabled child is made within the framework of an employment relationship. Despite the fact that it is financed by the FSS of the Russian Federation, such a payment is subject to:

• - insurance premiums on the basis of part 1 of article 7 of Law No. 212-FZ;
• - insurance premiums in case of injury (clause 1, article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).

Read about the procedure for calculating insurance premiums for additional tariffs in case of part-time employment of an employee in the Salary magazine

If the employee was employed in jobs with special working conditions for complete month and took additional paid days off to care for a disabled child, insurance premiums for additional tariffs are subject to all payments received in this month, including the amount of payment for additional days off (clause 3 of the PFR letter dated 12/30/2013 No. NP-30-26 /20622). At the same time, the maximum value of the base for calculating insurance premiums is not applied (part 3 of article 58.3 of Law No. 212-FZ).

Currently, the legislation does not provide for financing from the FSS of the Russian Federation the company's expenses for paying insurance premiums accrued to pay for additional paid days off provided to care for a disabled child. The company pays insurance premiums at its own expense (letter of the FSS of the Russian Federation of August 15, 2011 No. 14‑03‑11 / 08-8158).

It is possible that from January 1, 2015 employers will be exempt from these costs. The FSS of the Russian Federation will finance the expenses not only for paying additional days off to care for disabled children, but also for paying insurance premiums to state non-budgetary funds. Such changes to Part 17 of Article 37 of the Federal Law of July 24, 2009 No. 213-FZ can be introduced by a bill prepared by the Ministry of Labor of Russia.

You can get acquainted with the draft law on the website of the Single portal for posting information on the development of draft regulatory legal acts by federal executive authorities and the results of their public discussion (http://regulation.gov.ru).

Seniority for early retirement

http://regulation.gov.ru/project/16349.html?point=view_project&stage=1&stage_id=5928

Additional days off for caring for a disabled child refer to the periods of release of the employee from the performance of labor duties. These days are not included in the experience for early assignment of an old-age pension.

Expected changes in the procedure for granting additional days off

The Government of the Russian Federation has prepared a new procedure for providing additional paid days off for the care of children with disabilities.

The draft resolution can be found at http://regulation.gov.ru/project/13447.html

It is currently being discussed on the Single Portal for posting information on the development of draft regulatory legal acts by federal executive authorities and the results of their public discussion (http://regulation.gov.ru).

The new order practically does not differ from the current order. The list of new provisions with which it can be supplemented is given in Table. 2.

Table 2 What will change with the adoption of a new procedure for providing additional paid days off for caring for children with disabilities

Read the article: Why should a personnel officer check accounting, is it necessary to submit new reports in January and what code to approve for a time sheet in 2019

Attention. Parents who work and raise children with disabilities are legally entitled to additional days off.

Such a concept as “additional paid leave for parents of children with disabilities” is not enshrined in legislation. It is customary to mean paid additional days off.

You can get extra days:

But only if the corresponding clause is provided for by the collective agreement, and An employee can take such leave at any time..

Does the group of disability in children matter?

The law says that the employer provides additional paid days off to the employee (the legal representative of a child with disabilities) on the basis of an application and a package of documents. Be sure to attach a certificate of disability. There is no specific category of disability specified. Therefore, the group of disability, which is indicated in the certificate, does not matter.

Reference. Parents of children (mother and father) with 1, 2 or 3 disability groups have equal rights to assign additional days of rest.

How many days of care are required?

The Government of the Russian Federation assigns 4 additional paid days off per month to parents with children with disabilities. Thus, 4 days each month can be taken by both parents. For example: mother takes 3 days, and father - 1; mother does not take days, and father - all 4, etc.

If the collective agreement contains a clause on unpaid leave for legal representatives of children with disabilities, then the duration of such leave is 14 days. Both parents can use it at their place of work, if they have such an opportunity.

You can split the number of days at will up to 1 day. It is also allowed to add them to the main annual paid leave. You can use these unpaid days during the calendar year, as they are not carried over to the next year and will disappear.

Vacation pay calculation

Federal Law No. 213-FZ of July 24, 2009, art. 37 part 17 regulates that the financial supply of expenses for paying additional days off provided for the care of children with disabilities (including accrued insurance premiums to state non-budgetary funds) is implemented at the expense of the Social Insurance Fund of the Russian Federation.

The amount of payment for each additional day of vacation is calculated in accordance with clause 12 of Decree of the Government of the Russian Federation No. 1048 dated 10/13/2014, and is equal to the average earnings of the legal representative of a disabled child.

Example.

A parent, on average, earns 700 rubles for 1 work shift, then for one additional day of rest he will receive 700 rubles, and if he takes all 4 days, then he is required to accrue 2,800 rubles.

Reference. Thanks to Art. 287 of the Labor Code of the Russian Federation (part 2), parents have the right to receive the same benefits (and payments) at the second place of work as at the first, if they are part-time workers.

Step by step instructions for providing

To get an additional 4 days, you must follow the procedure:

When applying for preferential unpaid leave, the employee provides the following documents:

• the conclusion (certificate) of a medical and social examination confirming the establishment of a child with a disability;
• birth certificate (adoption) or documents of guardianship (guardianship);
• application in free form (there may be an established form in the organization). The sample will be provided by the organization's clerk or human resources specialist.

Who is entitled to additional leave and what is its duration for different categories of employees? On our website, we provide information about all the intricacies and nuances of designing such days for, and add to the collective agreement a clause on additional leave in the amount of 14 days for this category of citizens.

According to Russian law, parents, guardians or other able-bodied persons who do not work and take care of a disabled child or disabled group 1 since childhood are assigned, which is designed to compensate for the inability to work and receive wages due to the child's health. The amount of the allowance is 5 500 rub. parents and guardians and 1 200 rub.- Other caregivers. In addition to the payment itself, for the period of its receipt by the Pension Fund is accrued, which is taken into account when retiring for old age.

There are also (additional days off, vacations) that are only available to a working parent, adoptive parent or guardian when caring only for children with disabilities. It should also be borne in mind that other types of assistance for disabled children may not be provided if this is provided for by the legislation of the constituent entity of the Russian Federation.

Caring for a child with a disability or disabled since childhood, group 1

To take care of a child with a disability or a person with a disability from childhood of group 1 can both a close relative and a stranger. This may be a parent, adoptive parent, guardian, relative or a person who is not related to him (with the consent of relatives or guardian). The following types of social support are provided to the caregiver:

This article provides detailed information on Pension Fund (PFR) benefits and supplements intended directly for parents or guardians. disabled children, and disabled people of the 1st group since childhood.

Benefit for the care of a disabled child to a non-working parent

The care allowance for families with disabled children under 18 years of age and adults disabled since childhood of the 1st group is a monthly type of assistance from the state. It is paid by the Pension Fund only unemployed able-bodied citizens of pre-retirement age.

The amount of the allowance is determined by Decree of the President of the Russian Federation No. 175 dated February 26, 2013 "On monthly payments to persons caring for children with disabilities and people with disabilities from childhood of group I" and in 2016 is:

• 5 500 rub.- one of the parents, adoptive parents, guardians, trustees;
• 1 200 rub.- any other person who actually cares for a disabled child on behalf of a parent/guardian.

Unfortunately, the established amounts are not so large as to really serve as full compensation for lost earnings. In addition, they do not provide - that is, from year to year the amounts paid do not change (do not increase).

The following circumstances are taken into account when paying benefits:

• they are paid for every child with a disability who is being cared for;
• for people living in areas with special climatic conditions, the amount of payment is multiplied by increasing district coefficients used in determining the size of pensions.

In official documents, the benefit is simply called monthly payment. It is designed to compensate persons caring for people with disabilities, the inability to work and receive a salary.

Registration procedure and documents

Payment can be made and received only for the period of actual care for a disabled child or disabled since childhood of the 1st group. The payment is accrued only together with (that is, it can be issued only if the child already receives a pension).

You should apply for benefits at the branch of the Pension Fund of the Russian Federation (PFR) at the place of residence, providing the following set of documents:

• applications to the FIU from an able-bodied citizen, a legal representative of a disabled child or disabled since childhood:
  • an application for the purpose of the allowance, in which he indicates his place of residence and the date of commencement of care;
  • a statement from the parent/guardian of a child with a disability agreeing that this person will take care of their child/ward (in cases where an outside person will be caring for them);
  • a statement from a capable disabled person of group 1 from childhood on consent to care from a specific person (for relevant cases);
• applicant's personal documents child care provider:
  • passport and SNILS;
  • the applicant's work book;
  • a certificate from the employment service that the applicant is not receiving unemployment benefits;
  • a certificate from the Pension Fund stating that the applicant was not granted a pension;
• documents for the child:
  • birth certificate of a disabled child or identity card of a disabled person of the 1st group;
  • SNILS of a person in need of care;
  • extract from the ITU conclusion on disability (can be sent directly by the examination to the FIU);
• bank account details(including passbook, plastic card) for monthly money transfer.

These documents or part of them do not need to be provided if they are already in the pension file of a disabled child or a person with a disability of group 1 from childhood. All the necessary sample applications are available on the PFR website in the tab What documents to provide.

Certificate of non-receipt of unemployment benefits from the employment service (SZN, ZZN) must be provided in order to exclude the receipt by a citizen of two social payments at the same time: the allowance for caring for a disabled child is not paid simultaneously with the allowance for the unemployed from the labor exchange or a pension for a disabled citizen!

Terms of appointment and payment

The PFR employees are given 10 days to review the documents. In some cases, when additional verification of documents is required, this period may be extended up to 30 days. After the decision is made, the applicant is sent a notification that he has been assigned a monthly payment, or that it was denied for established reasons.

The allowance is assigned from the first day of the month in which the call occurred, but:

• not earlier than the applicant began to care for a disabled child (group 1 disabled since childhood);
• and not before the social pension was assigned to the ward.

Benefits will be terminated in the following cases:

• upon termination of child care (for any reason, including in the event of the death of the ward);
• after the caregiver returns to work, is granted an old-age pension or unemployment benefit;
• on the execution of a disabled child of 18 years, if after that he was not assigned 1 adult disability group, or after the expiration of the established group;
• if the payment to the ward is stopped.

The recipient must independently report any of these facts to the FIU within 5 days. Otherwise, all excessively accrued amounts of payments are subject to return to the FIU as unreasonable.

Is the period of care included in the seniority for the appointment of a pension?

The time spent caring for a disabled child and disabled since childhood of the 1st group is taken into account when assigning a pension. The legislation provides that a person caring for a child with a disability or a disabled person of group 1, along with a monthly payment, receives additional seniority and pension points. This is indicated in paragraph 6 of part 1 of Art. 12 "About insurance pensions".

• the period of care is included in the length of service in year-by-year format according to Art. 12 of the law;
• for each full year of care for a disabled child, SNILS is credited 1.8 insurance points(pension coefficient) caring able-bodied person in accordance with Part 12 of Art. 15 of the law.

Benefits for able-bodied citizens for the care of children with disabilities

Labor legislation provides for additional benefits for working able-bodied citizens caring for a disabled child (and only for him, but not for a person with a disability of group 1 from childhood). These benefits are in and. That is, according to the law, an organization in which a person caring for a disabled child works must assume additional obligations.

1. Caring for a child with health problems involves solving many organizational issues. It is for this that one of the parents (as well as the guardian or custodian), at his request, is provided every month 4 additional paid days off in accordance with Art. 262 of the Labor Code of the Russian Federation in the amount of average earnings.
2. In addition, the parent of a disabled child, at his request, can be installed half-holiday according to Art. 93 of the Labor Code. At the same time, remuneration is carried out in proportion to the hours actually worked, and the right to other benefits is retained.
3. A collective agreement may provide for the provision of additional unpaid leave parents of a disabled child under 18 in accordance with Art. 263 of the Labor Code for a total duration of up to 14 calendar days (which can be used in full or in parts, as well as combined with annual paid leave at the request of the employee).
4. Single mother raising a child with a disability very hard to get fired without her consent. Rather, it is practically impossible, except in extreme cases (when an enterprise is liquidated). This limitation is set by Art. 261 of the Labor Code of the Russian Federation.

It is important to note that , , abbreviated schedule can only be provided one of the parents(or alternately one or the other).

There are also other benefits: for example, the right to refuse to go on business trips and work on weekends. These two types of benefits are provided to each parent (that is, both at the same time).

Additional days off for caring for a disabled child

According to Art. 262 of the Labor Code (LC) of the Russian Federation, a person caring for a ward with a disabled child is entitled to up to 4 additional days off per month. They are issued by application and paid just like ordinary working days (according to average earnings). Mothers living with a disabled child in rural areas can take advantage of one additional day off per month in addition to the four, but already unpaid. Wherein:

• additional days off can be divided into parts for two parents(guardians);
• unused days do not roll over for the next calendar month;
• their provision must be ordered or by order of the management of the organization;
• number of extra days does not depend on the number of children with disabilities in family.

How to get this weekend is explained by Decree of the Government of the Russian Federation No. 1048 of 10/13/2014. "On the procedure for providing additional paid days off for the care of children with disabilities". To contact the employer, you will need the following documents:

• application (its form is established by Order of the Ministry of Labor of December 19, 2014 No. 1055n);
• certificate of the fact of establishment of disability, issued by the ITU Bureau;
• certificate of the place of residence (actual stay) of the child;
• child's birth certificate, court decision on adoption or document on the transfer of custody;
• certificate from the other parent's place of work stating that he did not use (or partially used) extra days off this month.

Some Features providing additional paid days off:

• if part of the documents was provided to the personnel department, then only relevant ones can be reported with each application;
• a certificate from the work of the second parent is required every time (except when the parent is absent: died, deprived of rights, missing);
• the frequency of filing an application to the employer (once a quarter, a month, as needed) is agreed between the employee and the employer.

You can take these days arbitrarily: both all at once in one week, and an additional third day off before / after Saturday-Sunday, or in the middle of the week. This point is not limited by law and provides free will to the working parent (guardian).

That is, formally, the employer cannot prohibit taking an additional day off on any day of the month. But it is better to coordinate these points with the employer in advance.

Additional leave to care for a disabled child

According to Art. 263 of the Labor Code of the Russian Federation, one of the parents of a disabled child under 18 years of age has the right to additional annual leave of up to 14 calendar days- but only if such leave stipulated by the collective agreement organizations. These extra days are:

• are not paid;
• can be attached to the main vacation or used separately;
• do not roll over to the next business year if not used in the current one.

To receive a vacation, you must provide the same documents as for additional days off (list). A certificate from the second parent must indicate that he did not use additional vacation days during the year.

It should be noted that the planned annual leave for a parent (guardian) raising a disabled child can be granted in any convenient and good time for the family. This is stipulated in Art. 262.1 of the Labor Code of the Russian Federation. However, the law does not say whether a parent has the right to change the time of vacation after it is included in the organization's annual leave schedule.

The maximum duration of additional leave is determined by law (up to 14 days), but the specific duration may vary depending on the terms of the collective agreement. Even if such a vacation is not prescribed at all in the contract, it won't be a violation Labor Code.

Usually, conditions that are beneficial to employees and disadvantageous to the employer are defended by the trade union.

Hospital for the care of a disabled child (terms and payment)

For working parents (guardians) raising a disabled child, there are peculiarities in the duration and payment of sick leave associated with care in the treatment of such a child. This is stated in clause 35 of part V of the Order of the Ministry of Health and Social Development No. 624n dated 06/29/2011. "On approval of the procedure for issuing certificates of incapacity for work".

• issued to one of the family members caring for a disabled child aged up to 15 years, for the entire period of treatment, but not more than 120 days in a calendar year(from January 1 to December 31) in total for all cases of diseases.
• This takes into account the days of stay with the child in the hospital and treatment at home (outpatient) under the supervision of the attending physician.

All these days are paid parent as follows:

• in the amount of average daily earnings - while in a hospital;
• for the first 10 days 100% of earnings and for the next 50% - with outpatient treatment.

Some features of establishing the duration of sick leave:

1. Disability certificate for a disabled child over 15 years old for outpatient treatment, it is issued for 1-3 days under normal conditions and for a maximum of 7 days - by decision of the medical commission. When treated in a hospital, the parent is not paid sick leave.
2. If disability is associated with radiation exposure to parents, sick leave is issued and paid regardless of the duration of treatment or hospital stay.
3. If for a child two parents take turns caring, the total duration of sick leave also cannot exceed 120 days.
4. In the case when the parent is on annual leave or on maternity leave, sick leave is issued from the day he started working.

The specified terms can be extended in special cases after the individual passing of the medical commission (MC). As in the usual case, the sick leave is opened by a doctor (district pediatrician) on the day of the first visit to him, or in a hospital on the day of treatment.

Recall that in the general case, without disability, sick leave can last in total:

• up to a maximum of 60-90 days - for children under 7 years old;
• up to 15 days for one case of illness - for children 7-15 years old.

Early retirement for caring for a disabled child

One of the parents, adoptive parents or guardians of a disabled child has the right to retire early before the retirement age. This opportunity is also provided to working persons caring for a child with special needs, and non-working persons, if they also have experience related to the care of a child.

According to paragraph 1 of part 1 of Art. 32 of Federal Law No. 400-FZ of December 28, 2013 "About insurance pensions" get early retirement one person can from the following categories of citizens (provided that they have raised a child up to at least 8 years old):

• mother upon reaching the age of 50 years with 15 years of work experience;
• father after he turns 55 years old with 20 years of work experience;
• guardian- with a decrease in the retirement age by a year for every 18 months of guardianship, but not more than 5 years, with an insurance period of 20 and 15 years for men and women, respectively.

Foster parents are not eligible for early retirement.

Recall that, according to the general rules, retirement is carried out upon reaching retirement age(55 years for women and 60 years for men) if there is sufficient seniority(7 years in 2016 with an annual increase of 1 year to 15 years in 2024).

It must be remembered that working able-bodied citizens (parents, guardians) upon retirement will lose the right to a monthly allowance of 5,500 or 1,200 rubles.

Conclusion

Families with disabled children are on special account with the state. A special set of measures of social support has been developed for them - not only in relation to the child with a disability( , and , according to the social adaptation of the child), but also carer.

One of the support measures for parents and guardians of a disabled child is also for those who provide care. These types of assistance cannot solve all the problems of a family with a disabled child, but are designed to improve its social security.