Parents who have a disabled child in the family are provided with an additional four days off. This rule was enshrined in Article 262 of the Labor Code of Russia. This is a privilege, and non-working days are paid by the FSS at the expense of the budget. Accordingly, this situation is under the control of this organization, as well as the labor inspectorate. Thus, if the organization has such employees, it is very important to correctly arrange additional days for caring for a disabled child, then no disputes will arise.
Required documents
The new Rules for providing weekends for parents with children with disabilities have been in force since October 2014. There are practically no special changes in them.
Extra days for disabled child care are provided upon request. It must be written monthly, which is not very convenient, but necessary.
Also included:
- Certificate confirming the disability of the child. It is provided once, according to the terms of the established disability. Such a subsection shall be established for a year, two years, five years or until adulthood.
- A document confirming kinship or guardianship. Parents need to bring a birth certificate. To the guardian (trustee) - an act from the guardianship and trusteeship authorities on the appointment. Also provided once.
- A document confirming the place where the child lives or abides is also provided once. But you need to know that the Rules do not require the joint residence of parents and a child, respectively, the addresses of parents and a child can be different.
special instructions
You also need a certificate of work from another parent (guardian or guardian) confirming that at the moment additional days of absenteeism in this calendar month have not been spent or partially spent, or a certificate from the work of another parent (guardian, guardian) which confirms that this the parent (curator, guardian) did not have time to request to provide him with extra days off this calendar month (in general, each appeal with a statement gives a guarantee of such a weekend).
In what cases does the certificate need not be provided?
- If the second parent (guardian or guardian) has died, and this is documented, or found missing, or limited in parental rights, or completely deprived of them, convicted, he is on a business trip lasting more than a month.
- If the second parent (guardian, guardian) is not able for other reasons to take care of the child, or, possibly, the second parent (guardian, guardian) is evading education. That is, such a parent is not entitled to extra days to care for a disabled child. How old are they? They can be taken up to 18 years of age.
Please note that in order to take time off for caring for a disabled child, the head of the work together with the application must collect the following papers:
- a certificate from the social security authorities that the child has a disability, but is not in a specialized institution for children (on the rights of any department) and does not have full state support;
- a certificate of employment from another parent (guardian, guardian) stating that at the moment additional time off was not issued or was issued partially for this calendar month.
How to share a weekend with parents?
If there are two parents who work, can they share these paid time off? Yes, such a situation is possible. They can use them in equal shares, that is, for example, one parent takes two days a month, and the other takes two days. Proportions can be different, usually the mother takes three days off a month, and the father alone, or vice versa, does not have much significance.
This is all drawn up by the employer in a statement. It can be in any form, but must be drawn up in the address of the head of the enterprise. Then it is signed by the immediate supervisor and the most important.
How does management perceive this situation?
How easy is it to get extra days to care for a disabled child? Let's try to understand this topic.
Is it necessary for an employee to coordinate a certain date with management to arrange a holiday? Nothing is spelled out in the law on this issue. In theory, such an agreement is a moment of courtesy, since they have no right to refuse an employee. That is, if the employer refuses the day off, but the employee still does not go to work, he will not be able to punish. For example, there was such a situation when the court reinstated the guardian of a disabled child to work after dismissal for failure to appear. The application was provided and signed by the direct manager, but the director of the enterprise did not agree and fired the woman. As a result, the employee was restored at the enterprise and paid involuntary days off, plus they also compensated moral damage.
What are the additional days for caring for a disabled child in the report card? Everything is simple here. Put down the code in the letters "OV" or in the numbers "27".
The employee’s personal card (Form N T-2) indicates the right to a benefit in the section “On social benefits for which the employee applies in accordance with the law” (confirmed by the child’s disability certificate).
More about the weekend
Extra weekends are not added and are not collected. Funds, if it was not possible for any reason to use additional days off, are not issued. They are provided to the employee every month, except for the time spent on vacation. He might be:
- annual;
- unpaid organization, that is, a person goes on vacation for free;
- to look after the child (up to three years).
If in the month in which the employee is on vacation there are still working days, then he is given the opportunity to take time off.
If the employee has a generalized record, then the additional days intended for him to care for a disabled child are calculated by the hour. The average working time is multiplied by 4.
What does the clarification say?
At the moment, the Explanations of the Ministry of Labor of Russia and the Social Insurance Fund are working. They are adopted by order of the Ministry of Labor of Russia and the FSS of Russia. It also indicates that if the family has more than one disabled child, the number of designated paid holidays is not added. Accordingly, standard additional days for caring for a disabled child will apply. Documents confirming the fact of disability of the second child will not help.
How to pay this weekend?
Costs for the payment of these days off are sponsored by the federal budget, which are provided in the prescribed manner.
Each added day off to a parent, guardian or guardian for caring for a disabled child and a disabled person from birth to the age of 18 is paid in the amount of average earnings. Funds are charged from the funds of the Federal Social Service.
Are additional days for the care of a child with a personal income tax imposed? Consider this question below.
Basic principles of calculation
The average daily wage for each added time off of a working parent is calculated according to the Regulation approved by the Government.The calculation of the average earnings of the employee, and the work schedule does not matter, is carried out from the salary accrued to him in fact for the year that has passed since the payment.
To calculate the average earnings, all types of payments intended by the employer are taken into account by the system of payment, regardless of the origin of the funds. From the estimated time, the time and the amounts accrued for this period are removed when the employee was paid temporary disability benefits and additional paid time offs were provided for caring for a disabled child.
How are additional days for caring for a disabled child on personal income tax reflected? This question is relevant now. We will answer it.
We determine the average daily wage
The average daily wage for paying four extra days off is calculated by dividing the amount of salary that was accrued for the number of days worked in this particular payment period in fact by the number of days worked at that time. Prizes and awards that are considered in accordance with clause 15 of the Regulation are not excluded.
To determine the average salary of an employee, the average earnings per hour are applied. It is calculated by dividing the amount of salary accrued in the calculation period by the amount of hours worked after the fact in the given period. Hence, the average daily wage is calculated by multiplying the average earnings per hour by the amount of working hours payable.
The salary that the employee received for working together is not considered in this case. It should be borne in mind that the Labor Code of the Russian Federation determines additional days for caring for a disabled child for a month, based on the length of working time that is set for the employee. That is, if the organization uses accounting for working hours in total and the length of the working day is about seven hours, then the time that is provided for caring for a disabled child and paid for from the budget should not exceed twenty-eight working hours per month. If an eight-hour working day, no more than thirty-two hours per month are payable.
With the above-mentioned accounting of working time, the provision of additional time off should not exceed the average daily earnings, which is calculated on the basis of the usual length of working time.
In exactly the same way as described above, each extra day off is paid if a person works an incomplete shift.
How do additional days for caring for a disabled child affect insurance premiums? By law, they are still payable.
Additional days for caring for a disabled child: taxation
Payment of additional time off is not subject to personal income tax. There are no exemptions from payments to funds under the law. Nevertheless, the courts consider that it is not necessary to charge payments, since, according to YOU (in connection with the personal income tax dispute), this guarantee does not inherently concern remuneration for the fulfillment of labor or other obligations, nor material profit. However, the FSS notes that from 01.01.2011, contributions are taxed “within the limits of the employment relationship”, and on this basis they are charged on the amount for paying the weekend. The Ministry of Health and Social Development also supports this.
How are additional days to care for a disabled child compensated if the mother does not work? If she does not use them, then her father can take advantage of 4 days off.
Possible disputes
Note that the dispute has no actual meaning in relation to the days off provided and paid to parents of children with disabilities starting from 01.01.2015. The Social Insurance Fund compensates the employer not only the amount of payments for such days off, but also calculated taking into account insurance payments. It follows that it is not worth starting a conflict with the Fund. In the case of the illegality of officials, this is no longer the organization’s expenses. The best way out of the situation is to assess contributions and provide the accrued amounts for refund.
But if the organization still has not made the accrual of insurance premiums to pay for additional time off, which was provided to employees before 01/01/2015, and is ready to dispute, the arbitration courts will support it. According to the assumptions of the arbitrators, payments arising in the course of the dispute have the nature of state support. This is not a remuneration of employees, but compensation for the loss of earnings of persons with children with disabilities and obliged to provide proper care for them. Therefore, these payments cannot be added to the base for calculating insurance payments.
Sick
For additional days to care for a disabled child, sick leave is affected as follows. If this day off falls at the time of being on sick leave, then the employee can transfer it to another day of the current month. But next month unplanned days cannot be rescheduled.
Conclusion
According to the content of the article, we clarify that this benefit has a general purpose, namely, to provide assistance to the guardians of the child, to give them the opportunity to have free time, and also to help financially.