Having been laid off and falling ill in the days remaining before the date of termination of the employment contract, the employee will receive two benefits at once: redundancy benefits and insurance from the Social Insurance Fund. By law, sick leave during layoffs must be paid as usual.

Sick leave after layoff

A situation may arise when an employer optimizes the number of employees working for him, that is, he reduces his staff. If within 30 days after dismissal, without having time to find a new place of work, a person falls ill, then he brings a certificate of incapacity for work (l/n) to the place of work from which he was fired. You can also read about paying sick leave after dismissal in the article.

This procedure is established by the legislator. The rule works provided:

• the illness occurred within 30 days from the date of dismissal;
• the sick leave was issued for an illness or injury, and not for caring for a child, infirm relatives, etc.

The law guarantees the insured the right to receive payment in the event of loss of work and insurance compensation in the event of temporary disability.

Payment for sick leave after layoff must be made by the employer within a month from the date of submission of documents. A delay in insurance payment of more than two months threatens the company with a fine.

Note: The former employer will pay for sick leave if the loss of disability occurred within 30 days from the date of dismissal and a new employment contract has not yet been concluded!

Payment of incapacity for work during and after layoffs

The employee is informed about the upcoming optimization 2 months in advance, no later. If during this period of time the employee falls ill and goes on sick leave, and the required 2 months have ended, the employer does not have the right to dismiss the employee and must wait for him to return from sick leave.

The employee needs to remember that they will not be able to fire him automatically. Therefore, on the first day after the end of sick leave, you need to go to work and write a statement about termination of work.

A sick leave certificate in the hands of an employee and drawn up in accordance with all the rules can be handed over for payment to the former employer within 6 months from the date of its closure.

Payment for sick leave when an employee is laid off during illness is made in the usual manner. The employee submits sick leave to the employer. The necessary data of the insured person is entered into it and the form must be submitted to the Social Insurance Fund within 10 days (see the list of documents for sick leave compensation at the Social Insurance Fund). The amount of the benefit is not affected by the fact that the person who has been laid off has received payment. The amount of sick pay is affected only by the insurance period and average daily earnings for the billing period (2 years).

Payment of sick leave after layoff is also provided for by Federal Law No. 255 of December 29, 2006, if the illness occurred within the thirty-day period established by law. The calculation is based on average daily earnings. But the amount of payment, even if you have an insurance period of more than 8 years (entitles you to 100% of the benefit), will be only 60% of the calculated amount.

The employer is also responsible for paying personal income tax on the amount of sick leave benefits.

If someone who has been laid off falls ill, the dismissal is postponed until he recovers!

Who sets the rules for layoffs during incapacity?

The legislator has provided for the possibility of a situation in which a person on sick leave may lose his job. For this purpose, regulations have been adopted that are binding on those who pay sick leave after layoffs.

Labor Code of the Russian Federation Art. 81h.3. Regulates the dismissal of an employee who is being laid off and is on sick leave. Prohibits dismissal and orders to wait until recovery and return to work, after which a dismissal order is issued.

Federal Law No. 255 dated December 29, 2006, Article 5.2. A dismissed employee will receive disability benefits if it occurs due to illness or injury. Sick leave issued to care for a sick child, relative, etc. not paid.

Sick leave is paid if illness or injury occurs within 30 days from the date of dismissal.

Federal Law-255 dated December 29, 2006, Article 7, Part 2. A dismissed employee is paid benefits at the rate of 60% of average earnings.

A person dismissed due to redundancy is guaranteed to receive insurance benefits under l/n, subject to:

• no more than 30 days have passed from the date of release from work to the onset of incapacity;
• the sick leave was not issued for caring for a sick child or relative, or for any other reason, but for illness or injury;
• the former employee will contact the employer with a correctly completed personal identification document no later than 6 months from the date of dismissal;
• the sick leave was not issued in connection with an attempted suicide or specific self-harm.

The rules for paying sick leave after layoffs are outlined in the video

What determines the size of sick leave benefits during reduction?

Besides

In addition to correctly calculating the amount of the benefit, the employer should pay attention to the issuance of sick leave for the dismissed employee, since the responsible persons of the enterprise must fill out the reverse side of the sick leave. During layoffs and subsequent illness of an employee, information about the dismissal should be entered in the “Special Notes” column: reason, date, order number.

The amount of sick leave benefits depends on the average daily earnings, length of insurance coverage and the time of onset of the disease. If the illness occurs while the employee is still working, the amount of the benefit will be calculated according to the general rules. If the illness occurs after dismissal, the benefit amount will not exceed 60% of average earnings.

The average daily earnings used in calculating sick leave benefits are calculated based on the amount earned during the pay period (find out how to calculate the average daily earnings for sick leave). Average daily earnings are compared with the minimum and maximum average daily earnings, calculated using a formula, taking into account the established basic income for the 2 years preceding the disease.

When sick leave after dismissal is not paid by the employer

If a dismissed employee has registered with the employment service and has been assigned the status of unemployed, he can receive sick pay from the State Employment Fund in the amount of the unemployment benefit.

If the company does not have funds in its account, the benefit will be paid by the regional Social Insurance Fund.

The Center for Social Protection of the Population, in the event that the enterprise from which the insured was dismissed is liquidated, assumes obligations to pay benefits due to disability.

On issues of obtaining sick leave during or after layoffs, a lawyer will advise you in the comments to the article

Payment of sick leave after layoff is the responsibility of the organization, but subject to several conditions. For a civil servant or any other person, sick leave is paid even after the termination of the employment contract, but only within a month after the dismissal order. This date is an entry in the labor record.

The nuances of sick leave during layoffs

There are several options for your employer to pay for sick leave. For example, if an employee went on sick leave to care for a child on the day of dismissal, then the sick leave, even if it becomes long, is paid in full. This is due to the fact that the last day on which the calculation is made is considered a full-time working day, that is, the employee still has an employment relationship with the employer.

Important! In accordance with 81 articles It is impossible to lay off an employee on sick leave. You will have to wait for the employee to return to work and make the layoff on the first day of work, taking into account the fact that sick leave is paid in full

The employer can also pay a former employee on sick leave. But there are several important nuances here:

• the reason for the sick leave occurred within 30 days after the date of employment (actually the date of the dismissal order). This point is regulated by Part 2 of Art. 5 of the Law of December 29, 2006 N 255-FZ;
• the dating of sick leave confirms the occurrence of an injury or other cause exactly within the specified period;
• the employee does not yet have a new employment relationship with another employer;
• Part 2 Art. 7 of the Law of December 29, 2006 N 255-FZ regulates the amount of severance pay, which should in this case be 60% of the average monthly salary;
• if the sick leave does not have the name of the organization, since in fact the person is unemployed, then the name must be written in black pen;
• even if sick leave is taken after a layoff, personal income tax deduction from it is mandatory, since the employer is still a tax agent and fulfills its duties in full;
• It is possible to release a position from an employee who has the right not to be retrenched only at the request of the employee. If the initiative comes from the employer, then there is only one legal option - dismissal by agreement of the parties. In this case, the employee can request all guaranteed benefits, which will be documented and agreed upon. Other attempts to fire an employee without his initiative are not legal.

The employer must take all these nuances into account, since the rights of employees cannot be violated. In the opposite case, the former employee will sue the employer and receive, in addition to the required payments, additional compensation, both for the delay and as moral damage. After a lost case, the employer, in addition to costs and fines, may also receive a criminal sentence for violating workers' rights.

Special points and labor legislation

According to Article 180 of the Labor Code of the Russian Federation After the order, the manager must notify employees of a further severance of the labor relationship due to layoffs. A reduction in staff or personnel can be made no earlier than 60 days after the notification is issued and signed by the employee.

This period of two months has a number of certain characteristics that are enshrined in law:

• if available, vacancies are necessarily offered that take into account the employee’s qualifications and experience;
• for all two months up to and including the date of dismissal, the employee has full guarantees, that is, there are no reductions in payments or other negative aspects;
• the employee can use vacation or sick leave without restrictions;
• dismissal or reduction of an employee is not possible if at the time of the date specified in the order he is on vacation or on sick leave;
• according to Article 183, for this period the employee has a guarantee of maintaining all benefits and his job.

It turns out that with this option, the reduction will be postponed to the employee’s first working day. According to the regulations, the last working day is the day of calculation, that is, the employer will fully pay sick leave and all other required payments.

If the employee has already been laid off, then the 30-day rule comes into play. It is during this period that a former employee can request sick pay. Example: half a month passed after the layoff and the employee fell ill. He was ill for exactly a month according to his sick leave, and the first 30 days, which are covered by his former employer, account for 15 days. It turns out that the employer must pay the employee only for these 15 days. He also withholds contributions to various funds, including personal income tax, for these 15 days.

Important! Legislative measures for civil servants are similar for ordinary categories of employees, although they are regulated on the basis of clause 8.2, part 2, article 37 of the Federal Law of July 27, 2004 N 79. This legislative act does not contradict Article 180.

It is worth considering that sick leave can be anything, including those not related to the employee’s health. You may need to care for a child or close relative, which also causes temporary disability. It is at this point that the need for payments is based.

Calculation

The norms of the Federal Law dated December 29, 2006 N 255 suggest the calculation of sick leave based on the date of occurrence of the cause and the total length of service. Part 2 of Article 7 of Federal Law No. 255 establishes for sick leave payment 60% of the average salary for two calendar years.

The transfer of funds is actually carried out not by the employer, but by various insurance organizations to which funds were transferred during the employee’s working period. Calculation procedure:

• the employee, after being laid off, must bring a work report and an application for payment for the required days;

• the employer calculates the amount and sends the data to the insurance company within 10 days;
• After receiving the funds, the employer must transfer the required amount to the account of the former employee on a date similar to the salary date.

If the sick leave was closed in the period before the date of layoff, even on the first day after leaving, then the calculation proceeds in the standard manner.

According to the law, all categories of employees have the right to sick pay in the first month after the date of layoff. At the same time, until the moment of layoff, all payments under the sheet are carried out in the standard mode, since the employee does not lose guarantees and rights after receiving the notice.

Various situations may arise at work. For example, staff reduction, dismissal of one or more employees for certain reasons. At the same time, a dismissed employee may be on sick leave at the same time. What to do and how to keep records when layoff of an employee on sick leave? We'll tell you what not to miss.

Illness after work

In this scenario, the law is on the employee’s side. The employer is obliged to pay for sick leave and register it according to his accounting department not only if this document falls on the date of dismissal, but also in the 30-day period after it. It does not matter how the employee was fired: due to staff reduction or not. But it is worth clarifying that this rule only applies to sick and injured former employees who did not manage to find a new job.

Let us also clarify that sick leave is accepted for payment only for the employee himself, and not for care or other reasons. These provisions are reflected:

• in Article 5 of the Law on Compulsory Social Insurance No. 255-FZ (hereinafter referred to as Law No. 255-FZ);
• Order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n (hereinafter referred to as Order No. 624n).

Payment to a former employee

The amount of benefits due to a former employee is calculated taking into account the average salary taken for the two years preceding the year in which the illness or injury occurred.

EXAMPLE
If an employee was fired in May 2016 and fell ill for a month, then the salary for 2014 and 2015 is taken into account.
If an employee was fired in December 2015, but fell ill in January 2016, then the average salary of 2014 and 2015 is taken into account.

Keep in mind: according to Article 7 of Law No. 255-FZ, only 60% is paid, regardless of length of service at the time of illness.

Special situations

Since receiving sick leave due to staff reduction occurs at a time when a person is actually already unemployed; in practice, the medical institution that issued the sick leave may not indicate the organization in which he previously worked. This is not a basis for refusing to apply for disability benefits.

The organization has the right to independently enter its name on the sick leave sheet for reporting. The only thing is that for this you must use a gel, capillary or fountain pen, as is customary on many other official forms. The entry color must be black. This rule is reflected in paragraph 65 of order No. 624n.

Another non-standard situation is when an employee, notified of a layoff within the 2-month period established by law, falls ill and is on sick leave precisely on the date of the planned dismissal. This means that the employer must terminate the dismissal later - on the date the employee returns from sick leave or the next day. This procedure is regulated by Art. 81 Labor Code of the Russian Federation.

The algorithm of actions of insured persons and their employers (including former ones) when grounds for payment of sick leave benefits arise is prescribed in the Law “On Compulsory Social Insurance” dated December 29, 2006 No. 255-FZ. The procedure for issuing and filling out sick leave is regulated by order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n.

Sick leave issued after dismissal due to staff reduction: who will pay for it?

In Part 2 of Art. 5 of Law No. 255-FZ establishes the employer’s obligation to assign and pay temporary disability benefits to a former employee. To exercise this right, an individual must meet several conditions:

• the former employee writes to the former employer with a request to compensate him for the period of sick leave after dismissal;
• provides the original sick leave certificate, which is open during the first month after the date of dismissal (30 days in calendar terms);
• the former employee, after termination of cooperation with the employer to whom he applies, is not in formal labor relations with other employers.

These conditions also apply to employees dismissed due to staff reduction.

If a former employee who falls ill within 30 days after the date of dismissal brings the employer sick leave due to injury, illness or pregnancy, the benefit will be paid, but if the sick leave is related to caring for a sick family member, these days are not subject to payment. The right to present sick leave for payment is retained for six months after the occurrence of the insured event (illness).

How is sick leave paid when staffing is reduced? Like a regular sick leave, i.e. based on the average earnings calculated over two years for which social insurance contributions were calculated. The two-year interval for the formation of the calculation base is formed from the periods that precede the year of the occurrence of the insured event (the year in which the person fell ill).

A distinctive feature of the calculation of social benefits due to illness after the date of dismissal is that after the termination of the employment relationship, the employer always accrues sick leave in the amount of 60% of the average daily earnings of the former employee. After termination of the employment contract when paying for temporary disability, the employee’s length of service does not affect the amount of this adjustment percentage (the rule is enshrined in Part 2 of Article 7 of Law No. 255-FZ). The employer must pay the benefits to the former employee within 10 days after his application.

If a sick leave for a reduction in staff is presented by an employee, and all conditions are met, but the name of the employer is not included in the document, this is not considered an error. The employer can write the name himself in black pen in block letters.

When calculating social benefits in case of illness, a standard percentage of income tax must be withheld from the calculated amount (not withheld from maternity sick leave). The role of tax agent for personal income tax is performed by the former employer, despite the actual absence of labor relations between the parties at the current time.

A situation is possible when the company is making redundancies, and one of the employees subject to dismissal is on sick leave at the date of termination of the contract. In this case, the employer does not have the right to terminate the employment relationship on the previously scheduled date. The day of dismissal will coincide with the date on which the person returns to work after the certificate of incapacity for work is closed (Article 81 of the Labor Code of the Russian Federation).

To assign benefits, you must submit the following documents along with the original sick leave certificate:

• statement;
• a copy of the completed passport pages;
• a copy of the work book, which can be used to track periods of employment.

How sick leave is paid after layoffs using an example

Example 1

The accountant was fired due to staff reduction on July 20, 2018. In the period from August 3 to August 9, he was ill, which is confirmed by a certificate of incapacity for work. The citizen applied to his former employer for social benefits on August 15. In the interval from July 21 to the current date, the individual was not employed anywhere. The benefit amount will be calculated in the following order:

Calculation intervals are determined. Since the disease occurred in 2018, it is necessary to take income for 2017 and 2016 as a basis.

The average daily salary is displayed. In 2016, the employee’s income subject to insurance premiums was at the level of 548,652 rubles, in 2017 - 705,654 rubles, these data do not exceed the maximum limits of the calculation base (718,000 rubles in 2016 and 755,000 rubles in 2017 .). Average earnings will be 1,718.23 rubles. per day ((548,652 + 705,654) / 730).

The benefit will be credited within 7 calendar days. A reduction factor (60%) must be applied to average earnings.

The total benefit amount is 7216.57 rubles. (1718.23 x 60% x 7 days).

Personal income tax was withheld from the benefit amount - 938 rubles. (7216.57 x 13%).

The former employee will receive 6278.57 rubles. (7216.57 – 938).

Example 2

The employee was laid off on July 10, 2018, and on August 13th he fell ill. In this case, the former employer is not required to pay for sick leave opened on August 13, since more than 30 calendar days have passed since the dismissal.