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Donor days in 1s zup. Absence with payment retained

Art. 6 of the Law of the Russian Federation dated 06/09/1993 No. 5142-1 “On the donation of blood and its components” directly obliges heads of organizations to freely release an employee who is a donor to a health care institution on the day of donation of blood and its components and on the day of the associated medical examination. In accordance with Art. 185 and 186 of the Labor Code of the Russian Federation during the examination, blood donation and rest days provided in connection with this, employees are retained average earnings at the place of work. Next, you will learn how to enter these payments in the 1C: Salaries and Personnel Management program, ed. 2.5.

Setting up charges

1. Let’s create a new accrual “Donor days”. It will serve to reflect the actual day of blood donation. To do this, you need to go to the menu “Payroll calculation by organizations” - “Salary calculation settings” - “Basic accruals of organizations” (or on the “Payroll calculation” tab in the “See also” group of the calculator’s desktop). This is the primary accrual and its calculation method “By average earnings”.

On the “Time” tab: type of time – “Unworked full shifts, as well as business trips”, type of time according to the classifier of working time use – “Performance of government duties”. This will allow you to reflect the day of blood donation in the “Time Sheet” with the letter “G”.

2. Let’s create a second accrual “Additional days off in connection with blood donation.” The settings for this type of calculation are identical to the settings for “Donor days”, with the exception of the type of time according to the classifier of working time use. There should be “Additional days off (paid)”, reflected by the letter “OB” in the timesheet.

Taxation donor days. There is a lot of controversy about this. However, this type of calculation is subject to personal income tax and insurance contributions. This conclusion can be drawn based on Art. 217 of the Tax Code of the Russian Federation, which lists income that is not subject to personal income tax. The article contains a mention of “remuneration to donors for donated blood, breast milk and other assistance (clause 4 of Article 217 of the Tax Code of the Russian Federation),” but this does not apply to the average earnings paid to donor employees. Experts from the Ministry of Finance of Russia share the same opinion (Letters of the Ministry of Finance of Russia dated July 6, 2009 No. 03-04-05-01/530, dated May 5, 2009 No. 03-04-06-01/110). If an organization decides not to impose personal income tax on the average earnings paid to a donor, then its decision will likely have to be defended in court. There is also a list of amounts not subject to insurance premiums (Article 9 of Law No. 212-FZ and Article 20.2 of Law No. 125-FZ). Payment is the average employee’s earnings, maintained by the employer in accordance with Art. 186 of the Labor Code of the Russian Federation, - absent for donors. Based on the above, specialists from the FSS and the Ministry of Health and social development The Russian Federation believes that the average earnings paid by the organization to employee donors for days of blood donation and rest days provided in connection with this are subject to insurance contributions (Letters of the Ministry of Health and Social Development of the Russian Federation dated March 15, 2011 No. 784-19, Fund social insurance RF dated November 17, 2011 No. 14-03-11/08-13985). Arbitrage practice is also formed in favor of calculating insurance premiums for the payment of average earnings for the days of blood donation.

It should also be noted that both of these accruals are not vacation, but can be added to the main vacation by mutual agreement of the parties.

The accruals we create should be displacing in relation to the main types of calculation “Salary by day”, “Salary by hour”, “Parental leave without pay”, etc. That is, in these types of calculations, it is necessary to indicate donor days in the list of crowding out accruals (on the “Other” tab).

Reflection of accruals

1. Issuance of an order to provide rest when donating blood HR department. The law does not oblige such an order to be issued in form T-6, so it can be issued in any form, but with the obligatory indication of the certificate number from medical institution according to form 402/у. The deviation is registered in the program using the document “Absences and illnesses of organizations” (menu “Personnel records”), in which on the day of blood donation the status “Time for performing state or public duties” is indicated, and the rest day provided in connection with this as “Additional days off” days (paid)".

2. Reflection of payroll calculations. The accountant needs to create a document “Payment based on average earnings” with the corresponding types of payments for donor days. To simplify the procedure for entering documents in the system, there is an “Analysis of Absences” assistant (subject to reflected absences personnel documents; menu “Payroll calculation by organization” – “Analysis of absences”). Before you start creating settlement documents, you must select the analysis period, click on the “Fill” button and check the types of accruals that will be inserted into the generated settlement documents. To do this, you can click on the field in the “No-show” column and select the correct type of calculation. Then sequentially create, calculate and post documents by clicking on the appropriate buttons at the bottom of the form.

If everything was done correctly, the document will look like this:

In this case, in the report card in the T-13 form, the days will be reflected with the letter designations “G” and “OV”:

And when calculating salaries, the salary will be reflected minus donor days, since the crowding out mechanism has been set up:

During the preparation, materials from the ATP “Garant” were used

Time off at shift work Labor legislation guarantees donors 2 days of rest to restore their health, regardless of how their working day is structured:

five-day week with an 8-hour working day;
12-hour shifts (day-night) with two days off;
three days later.

The Labor Code does not specify the procedure for providing and paying for donor days off during shift work. This question explains federal Service on labor and employment in letters No. 3287-6-1 of 2009 and No. 402-6-1 of 2012. When working in shifts, employees are given time off for donating blood on days coinciding with their work shifts. But the duration of rest provided by law is equal to 8 working hours. If their shift lasts longer (12, 24 hours), they make up for the time missing from normal in the form of modifications.

How to take time off for donating blood?

Home/Time off/For donating blood The shortage of donor blood is one of the social problems Russia. But every third person needs it at least once in their life. In order for it to always be at hand, at least 2.5% of the country's population must be regular donors.

free food on the day of donation (this includes meat, red fish, dairy products, chocolate); lunch can be replaced with food: caviar, juice, fish.

Attention The law prohibits replacing donor food with monetary compensation.

Bad request

If, after visiting the blood transfusion station, he continued to perform his official duties, he is entitled to 2 days off - “other” (replacement) and “additional”. Whole blood can be donated no more than 4-5 times a year; plasma and other elements (platelets, erythrocytes, leukocytes) are donated no more than 12 times a year. Thus, during the year, an employee can accumulate from 5 to 24 days off.

Attention

Donating blood during non-working hours Labor legislation meets the interests of people if they donate blood during non-working hours: on weekends, holidays, and vacations. In this case, they are entitled to another day of rest (Part 3 of Article 186 of the Labor Code). In addition, they have the right to an additional day - a total of 2 days off.

IMPORTANT Donor day is not paid if a person donated blood during the period of sick leave. If healthy parents donate blood and have sick leave to care for a child, all benefits are retained.

Payment and provision of donor days in 2018

Among them are:

the federal law dated July 22, 2012 No. 125-FZ “On the donation of blood and its components.” This document defines financial aspects Problems.
Order of the Ministry of Health of the Russian Federation No. 364 of September 14, 2001 describes the restrictions associated with blood donation. In particular, this document lists cases when sampling of biomaterial is unacceptable.
Art.
186 of the Labor Code of the Russian Federation describes the procedure for providing days of rest.

Any violation of regulatory documents is unacceptable. If the management of an enterprise ignores the law, a complaint should be filed with law enforcement agencies. Download for viewing and printing Federal Law No. 125-FZ dated July 22, 2012 “On the donation of blood and its components” Order of the Ministry of Health of the Russian Federation dated September 14, 2001

Rules for registration and use of donor days according to the Labor Code of the Russian Federation

Info

But the employer is obliged to give the person one more (that is, second) day off.

If your superiors do not allow you to leave work to donate blood, your opinion can be ignored. In this situation, the law is on the side of the person who decides to help his neighbor.

But this rule is not mandatory. It is perfectly acceptable to return to the site after donating blood. Then management will be obliged to provide the worker with two days off upon request. Additional days off are issued by order.

How to arrange “donor days” (part 1)

How to calculate payment for days of blood donation and rest for a donor employee, in the program “1C: Salary and Personnel Management 8” (rev. 3.0). Persons who voluntarily undergo a medical examination and voluntarily donate blood and (or) its components are called donors (Clause 2 of Article 2 of Law No. 125-FZ). The employer is obliged to provide the donor employee with the following guarantees and compensations provided for by the legislation of the Russian Federation:

Release the employee from work on the day of blood donation or related medical examination (Part.
1 tbsp. 186 of the Labor Code of the Russian Federation).
Provide the donor employee with another day of rest (Part 5 of Article 186 of the Labor Code of the Russian Federation), if he:
- went to work on the day of blood donation (with the exception of heavy work and work with harmful and (or) dangerous conditions labor, when the employee’s going to work on that day is impossible) (Part 2 of Art.

Vacation for blood donors, additional vacation, how to apply for vacation

donated blood during the period of annual paid leave, on a day off or a non-working holiday (Part 3 of Article 186 of the Labor Code of the Russian Federation).

Provide the donor employee with an additional day of rest after each day of blood donation (Part 4 of Article 186 of the Labor Code of the Russian Federation). The specified day of rest, at the request of the employee, can be added to the annual paid leave or used at other times within a year after the day of donation of blood and its components.
When donating blood and its components, retain for the employee his average earnings for the days of donation and the rest days provided in connection with this (Part 5 of Article 186 of the Labor Code of the Russian Federation).

new article

C: Salaries and personnel management 8" (ed. 3.0). How to pay donors for days to donate blood (+ video)? The video was made in the program “1C: Salaries and Personnel Management 8” release 3.0.25. Article 186 of the Labor Code of the Russian Federation lists guarantees and compensation for employees in the event that they donate blood and its components. For the days of delivery and the days of rest provided in connection with this, the employer retains the employee’s average earnings. In the program "1C: Salaries and Personnel Management 8" edition 3.0 standard view calculation Payment for days of donating blood and its components is available for calculation if Initial setup The program flag is set to Payment is used for days of donating blood and its components (donor days). To register the day of blood donation or the day of rest associated with it, you need to go to the menu Personnel - All absences of employees - Create an Absence document with retention of payment.

Rest days for donating blood must be agreed upon with the employer and carried out by order indicating the date, method of payment and justification for the benefit. The most common way to use such time off is to add it to your next vacation. Although the employee can use them at other times at his own discretion.

Important

Attention Donor days must be used within 12 months from the date of blood donation. After this period, the benefit becomes invalid. The second limitation of such a benefit is a change of place of work.

If the employee did not use the days off for donating blood at the old place, the new employer has the right not to provide or pay for them. How is a donor day recorded on the timesheet? Documentation of donor time off on the time sheet depends on the behavior of the donor himself. It is carried out strictly on the basis of certificates issued by the blood collection organization.

How to properly arrange a day of rest for an employee for donating blood in 1c

Additional information In the letter of the Ministry of Labor No. 14-2 / OOG-1727 of 2017, it was once again confirmed that the donor's day off is paid as an 8-hour working day, including a day of rest attached to the vacation. If the employer denies rest days Article 26 of Law No. 125-FZ talks about the employer’s obligation to provide the donor with the required benefits for donating blood. The basis is certificates No. 401/ and No. 402/у, which the employee must present.

Often the administration tries to assign absenteeism and punish an employee who missed 2 working days.
The Labor Code of the Russian Federation does not indicate that an employee is obliged to warn the employer about a donation, therefore such actions of the administration will be illegal.
Another case of violation of the law is providing an employee with only one extra day if he donated blood on a weekend or while on vacation.

Legal assistance!

Moscow and region

St. Petersburg and region.

Federal number

Employer based medical certificate exempts the employee from work on the day of blood donation and medical examination in connection with this. The donor is also given a day of rest after each blood donation. At the request of the employee, the day of rest can be added to the annual paid leave or used at other times during the year. For the days of blood donation and additional days rest, average earnings are paid. The period for calculation is 12 calendar months preceding the period during which the employee retains his salary. Average daily earnings to pay for donor days are calculated by dividing the amount wages, actually accrued for days worked in billing period, by the number of days actually worked during this period. The amount of average earnings is subject to personal income tax and insurance contributions, and is also taken into account when calculating income tax as part of labor costs.

For information on how to pay for donor days in “1C: Salaries and Personnel Management 8” (rev. 3) and “1C: Accounting 8” (rev. 3.0), read the updated article in the reference book “HR accounting and settlements with personnel in 1C programs ".

Article 6 of the Law of the Russian Federation dated 06/09/1993 No. 5142-1 “On the donation of blood and its components” directly obliges the heads of organizations to freely release an employee who is a donor to a health care institution on the day of donation of blood and its components and on the day of the associated medical examination. In accordance with Articles 185 and 186 of the Labor Code of the Russian Federation, during the examination, blood donation and rest days provided in connection with this, employees retain the average earnings at their place of work. Next, you will learn how to enter these payments in the 1C: Salary and Personnel Management program.

Accrual of retained earnings is made using the document “Payment based on average earnings.” The “Accrual month” detail indicates the month in which payment for donor days will appear on the employee’s payslip. In the “Type of payment” detail, you can select “Payment based on average earnings.”

If special taxation is necessary, then it is advisable to create a new main accrual for the organization - “Donor Days” with the calculation method “By average earnings”.

“Usage” tab.

Reflection in accounting and tax accounting.

Taxation.

Insurance premiums and accident insurance.

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