Filling out sick leave is one of the daily duties of an accountant. A competently completed sick leave will allow you to correctly calculate the amount of temporary disability benefit and ensure further reimbursement of funds spent on its payment.
Filling in sick leave (sick leave) is regulated by Order No. 347n of the Ministry of Health and Social Development of the Russian Federation of 2011-26-04. It is important to know the nuances outlined in it for both doctors and accountants. This document reflects the requirements for filling out the fields of the form, as well as the features associated with this process.
General points
New forms of certificates of incapacity for work have come into use since the summer of 2011, but the basic requirements for filling them out have not changed since that moment. And today the sick leave must be filled out:
- in Russian;
- typewritten or handwritten;
- black ink with helium, fountain pen or capillary pen (use of a regular ballpoint pen is not allowed);
- in block letters;
- starting from the first cell;
- without going beyond the borders of the fields (if the word does not fit, as many letters are entered as there are free cells);
- without erasures and blots.
In addition, there are a number of features that must be observed:
- the name, patronymic and surname of the patient are filled in completely;
- the name of the organization can be indicated both in abbreviated form and in full;
- the diagnosis is not indicated on the sick leave;
- the reason for the incapacity for work is coded (for example, 01 - illness or 02 - injury);
- the doctor's surname is filled in, starting from the first cell, followed by an empty cell, then - the doctor's initials, which are written in the adjacent cells (for example, SIDOROV PS);
- the letterhead must have 2 stamps of a medical institution (round or triangular).
An accountant who accepts a certificate of incapacity for work must remember that in case of errors in filling it out, the FSS will refuse to reimburse the costs of paying for sick leave. If the presented sick leave does not meet at least one of these requirements, the accountant is obliged to return it to the employee. It is necessary to ask the employee to contact the attending physician in order to obtain a duplicate sick leave from him.
Filling out the sick leave by an accountant
An accounting specialist must fill in the following fields:
- the name of the organization and the assigned registration number in the FSS;
- SNILS, TIN and the employee's insurance record;
- the period for which the benefit will be accrued;
- the amount of average daily earnings and earnings for calculating the benefit, as well as the amount of the benefit itself;
- surname and initials of the head and chief accountant.
Recently, the FSS has softened its requirements for employers: now some technical shortcomings do not entail a refusal to reimburse the sick employee benefits. If the accountant made a mistake, then the corrections are made as follows. An incorrect entry is crossed out with one line, and the correct information is written on the back of the sheet. The new data is accompanied by the words "Believe corrected". Then the corrections are certified by the signature of the head and the chief accountant, as well as by the seal of the organization.
