If the company has an employee with a disabled child... Additional days off to care for a disabled child during a shift work schedule. Days off to care for a disabled child.

Who is entitled to extra days off?

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

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

The following people can take advantage of additional days off:

One working parent;

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

Guardian;

Trustee.

Those parents who provide themselves with work do not have the right to apply for additional paid days off. For example, individual entrepreneurs, private notaries, lawyers, private security guards, heads (members) of peasant farming, 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: Is it necessary to provide and pay at the average salary additional days off to care for a disabled child for an employee who is an external part-time worker??

Yes, he should be given days off. But you can pay for them at the expense of the Russian Social Insurance Fund only for 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 Federal Social Insurance Fund 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 the 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 for caring for a disabled child. And these days are paid only for 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.

Let’s talk separately about how to prepare documents. The employer must provide additional days off based on a written application. Since it is impossible to refuse an external part-time worker, 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 time off that he submitted a similar application at his main place of work. In addition, the organization may decide to pay for the weekend according to average earnings at its own expense (paragraph 5, part 1, article 2 of the Labor Code of the Russian Federation).

Situation: Does the mother of a disabled child have the right to additional leave if her husband is constantly caring for this child? The spouse is neither a father, nor an adoptive parent, nor a guardian. Ex-husband employees don't use vacation.

Yes, it has.

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

To receive additional days off, you must provide the employer with a certificate from the place of work of the child’s father stating that the father does not use these days. The exception is 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 limited in these rights. Then a certificate from work is not needed, you only need a document confirming the restriction or deprivation of parental rights. But in case of divorce, a certificate from your 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 the employee

To receive additional days off, the employee submits to the employer a certificate confirming the fact of disability. The document is issued by the bureau (main bureau, Federal Bureau) medical and social examination. Such a certificate must be submitted in accordance with the deadlines for establishing disability (once, once a year, once every two years, once every five years).

Documents confirming the place of residence (stay or actual residence) of a disabled child are also required. You cannot do without a child’s birth (adoption) certificate or a document confirming the establishment of guardianship or trusteeship of a disabled child. The employee submits such documents once.

But every time an employee contacts an employer during the year with a request to provide additional days off, the employee submits:

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

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

If the second parent does not work or provides himself with work, you must submit a document (a copy thereof) confirming that the other parent is in labor relations does not work or is a person who provides himself with work. This could be a copy of a work record book, a certificate of registration as an individual entrepreneur, etc.

A single mother or single father raising a disabled child is provided with 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 you present following documents:

• death certificate of the second parent;

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

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

• a document confirming that the second parent is serving a sentence in prison;

• documents confirming other circumstances in which the second parent does not actually care for the child.

Based on the documents received, the head of the organization issues an order to provide additional days off. Compose it in any form.

In your work time sheet, reflect additional days off to care for a disabled child using the letter code “OV” or 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 (summarized recording of working hours). Shift duration exceeds 8 hours.

To care for disabled children, the organization provides one of the parents (guardian, trustee) with four additional days off each month (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 earnings at the expense of the Federal Social Insurance Fund of Russia (Article 262 of the Labor Code of the Russian Federation and paragraph 17 of Article 37 of the Law of July 24, 2009 No. 213-FZ).

With cumulative accounting, additional paid days off cannot exceed the total number of working hours per day when normal duration working hours increased fourfold (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 for from the funds of the Federal Social Insurance Fund of Russia.

At the same time, the organization has the right in local regulations to provide for a different procedure for providing additional days off to care for a disabled child for employees with cumulative accounting of working hours. Provided that such an order will improve, and not worsen, the position of employees. For example, 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. The employer must pay for additional hours of rest beyond 32 hours 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 (summarized recording of working hours). Shift duration exceeds 8 hours

Employee of the organization A.V. Dezhnev established a summarized accounting of working hours. According to her written application, in March 2016 she was given additional days off to care for a disabled child.

Dezhneva's shift duration is 11 hours.

Employee's work schedule for March 2016:

The weekend provided to Dezhneva (32 hours) was paid according to average earnings at the expense of the Russian Social Insurance Fund.

Distribution and transfer of additional days off

When giving an employee additional days off, consider the following features.

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

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

• on annual leave;

• on leave without pay;

• on parental leave for 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).

Let’s say that the additional days off given to an employee occurred during the period of his illness (if he has a sick leave certificate), proceed as follows. If the employee recovered in the same month, transfer the vacation days at his request and issue new order. If the employee recovered in another month, then additional days off from the previous month are not carried over. However, current legislation does not provide for monetary compensation for unused additional days off.

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 how to transfer an additional paid day off

On July 8, 2016, the cashier of the organization A.V. Dezhneva was given an additional 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 to postpone an additional day off.

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

Payment for additional vacation

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

Parents involved in education have the right to use big amount state .

All this is due to more careful and long-term care for this category of babies.

The main privileges include: organization of working hours in a special manner, the manager’s inability to dismiss an employee (except for the latter’s expressed desire), as well as a special procedure for granting leave.

Legislative aspect of the issue

In accordance with Labor Code, namely, Article 64, an employer cannot refuse to hire a woman raising a child, especially a disabled person. This rule can also be appealed by the father or guardian of the minor.

Registration for a job requires the provision of a certain package of documents, but no one is obliged to report the level of health of their own child.

Labor legislation provides for basic benefits and guarantees, due to parents. Their full use involves providing the baby and a document indicating the degree of his disability (decision).

The group can be set for 1, 2 years or until the person turns 18 years old. Information about specific numbers can be obtained from the certificate. If the parents did not carry out re-examination after the expiration of the previous certificate, then the employer stops providing benefits.

Who is entitled to

Additional paid leave necessary to care for a child with limited health is entitled to either parent (each can use a portion).

A family raising a disabled child can get 4 extra days off every month, while they can be provided either to one of the parents in full or divided equally between them.

Accordingly, each application for leave must be accompanied by a certificate from the other parent’s place of official employment. Presentation of this document is not required only in the case of raising a child independently.

To do this, the employer must once be familiar with the papers confirming death, unknown absence, being in prison, etc. second parent.

How many days and when can I take it?

Parents of a physiologically or psychologically disabled child may be provided up to 4 additional paid days off per month.

In this case, you should familiarize yourself with the following specific features:

The head of the enterprise does not have the right to oppose the interval chosen by the employee, even if it is unprofitable for the business. A parent of a disabled child who goes on additional leave against the will of the employer does not violate discipline in any way.

Implementation labor activity in several companies at once requires the simultaneous registration of additional monthly days off.

Payment calculation procedure

Additional rest period due to the employee raising a child with limited health is paid in accordance with the average earnings.

The amount of average daily earnings is determined by dividing the accrued income by the number of days during which the citizen performed his official duties.

Accordingly, to calculate the payment for 4 additional days off it will be suitable following formula:

B = (W / D) * 4,

A working parent has the right to take advantage of additional days off in accordance with Art. 262 Labor Code of the Russian Federation.

The joint clarifications of the Ministry of Labor of the Russian Federation and the Social Insurance Fund state that if a family is engaged in raising more than 1 disabled child, then additional paid monthly days off are not subject to increase.

Since 2010, interbudgetary transfers from the federal budget have been used to finance the payment of such leave.

Calculation of average daily earnings is made in accordance with the Regulations, the approval of which is the responsibility of Government Decree No. 922, dated the end of 2007. Every payment that is a participant in the remuneration system is subject to accounting, regardless of the source of financing. The billing period does not include additional paid days off.

Some institutions stipulate in collective agreements the right of a parent raising a disabled child to register an annual salary without maintaining average earnings. total duration which cannot exceed 14 days. Grounds for providing of this period is a written statement from the employee. Additional unpaid rest time can be combined with annual paid leave, and can also be used at any other convenient time in whole or in part. It is not possible to transfer the above-described time to the next year.

Registration procedure

Russian Government Decree No. 1048, issued in October 2014, contains information on the procedure for providing an additional number of days off to the parent of a child with limited health.

Registration requires publication of the corresponding order (instruction) of the director organizations. Submit an application the parent can do it monthly, quarterly, annually, or as needed. It all depends on the agreements reached with the employer.

Additional rest time cannot be granted without the appropriate documents. Separate papers are required to confirm, conduct business activities or private practice, as well as circumstances that do not allow the second parent to care for a disabled child.

If one of the parents (trustees, guardians) has received part of the additional days of rest, then the other retains the right to receive the remaining ones.

The time of additional days off should not overlap with the next one under 3 years of age.

If work time is subject to cumulative accounting, then the provision of additional paid days off is carried out based on the total number of working hours multiplied by 4.

The average daily official earnings of the parent are used for payment.

List of required documents

All expenses for paying additional days off to parents caring for a child with disabilities were borne by Social Insurance Fund.

Accordingly, it is mandatory to present following papers:

In case of absence permanent place work, you must provide documents proving this.

For information on the rules for providing days off to parents of children with disabilities, see the following video:

Additional days off to care for a disabled child in 2019 are specified in labor legislation and are given in accordance with the regulations. Parents of disabled minors receive an additional 4 days of rest per working month.

These are the peculiar advantages that have been decided Labor Code RF, but at the same time the preferential days are paid by the Federal Fund from the budget. For this reason, the inspection is carried out with special care, and not only the Social Insurance Fund, but also the labor inspectorate is involved in this process.

If there are such employees in a law firm, then measures should be taken wisely regarding days off. A year ago, deputies adopted an innovation concerning the grounds for granting persons additional days off (it was submitted for consideration three years ago). Fundamental changes did not affect the norms in the legislation, therefore the procedure for such consideration of the case has not changed.

Who receives additional benefits?

Days off are given at work to the biological father and mother of a disabled child, guardian, trustee, or other person who is raising a minor and has the right of representation. In this case, the required days are given to both one and two guardians, but taking into account the total amount of additional days off for the working month.

For example, the distribution of 4 days off can be done by the father and mother in the following sequence: dividing in half, 3 and 1, one person takes over all the days. The benefit is received only by those employees who have entered into an employment contract with the employer, this also includes a part-time contract.

In addition, the FSS has special requirements in this matter. The court's decision may also apply to the employer. The parent must immediately apply to defend his rights so that the court decision does not drag on and gives results immediately. Then they will pay compensation.

Providing benefits

The parent who has custody of the incapacitated child must submit a request for additional days of rest. The official website of government services provides information on documentation and rules for writing an application.

The employee informs of his situation that he cannot go to work at the appointed time, and he cannot be punished. If it comes to court proceedings, the person will be reinstated at work in the event of termination employment contract for absenteeism. The person submitted a request for a day off, but the manager did not want to sign.

After legal proceedings, the manager must reinstate the employee to his former workplace, paying for forced leave, and pay moral compensation. Currently in Russian Federation There are 580 thousand children with various disabilities, of which approximately 30 thousand are in orphanages.

Eligible days cannot be added up or postponed. According to the law, monetary compensation if the weekend was not used is not paid for by work. The employee receives them every month, with the exception of vacation and sick leave.

The rules are defined:

• Every year;
• guardianship of a child up to three years of age.

The employee has the right to take the remaining days off from the days remaining in the vacation month. Summarized accounting of working time. If the parent of a child with obvious pathologies receives a summary account, then benefits are issued not in days, but in hours. The working time should be multiplied by 4. For example, the impossibility of distributing days off within accounting time intervals creates additional difficulties for the employer.

There is no possibility of shortening the shift, there is no possibility of replacing personnel who would agree to work a preferential position. Preferential holidays are paid in proportion to the average salary.

The day is counted according to certain data. And the Social Insurance Fund reimburses the employer for the cost as a credit towards social insurance. Payment for the due weekend for caring for a disabled person is given to the parent on the due day of payment wages, this is not vacation money, and they don’t give it before.

On the site public services There is a table for additional preferential rest days. “Expenses of compulsory social insurance in the event of short-term disability and maternity”, document form 4 FSS: this indicates the ratio of the number of days worked (clause 3), expenses for payment (clauses 4, 5).

Payment of taxes and contributions

Payments of additional benefit days to parents are not subject to personal income tax, tax service I fully support this position.

The required payments to various funds, which include, for example, injuries at work, are not legally specified in the standards. At the same time, the courts consider that assessment of contributions should not be carried out, since in relation to taxation disputes, this service is not remuneration for the performance of work or other duties, and also does not constitute a material benefit.

Insurance premiums

But the FSS indicates that six years ago they began to tax financing “by labor consent”, and therefore there is a need to charge contributions at the rate of paid benefits. Support for this position comes from the Ministry of Health and Social Development.

It is noted that controversial issues lose their validity in relation to the benefits that guardians and legal representatives minors, starting with last year's innovations.

Three years ago, a bill was issued that decreed that the Social Insurance Fund would make insurance contributions to individuals, in addition to a preferential day off for an employee. In case of proof that the employee really cares about the disabled person.

There is no need for the employee to complain authorized bodies, even if there are controversial issues, the company will not suffer any damage. It is easier to process the accrual of contributions by presenting accrued funds for reimbursement.

Another benefit for parents established labor legislation, is the provision additional days off persons caring for disabled children and people with disabilities since childhood. Thus, one of the parents (guardian, trustee) to care for disabled children and people with disabilities from childhood until they reach the age of 18 years, upon his written application, is provided with 4 additional paid days off per month. These days off can be used by one of these persons, or divided among themselves at their discretion.

The procedure for providing additional days off

The procedure for providing and paying for additional days off is regulated by the clarification of the Ministry of Labor of Russia and the Social Insurance Fund of the Russian Federation dated April 4, 2000. According to the clarification, four additional paid days off are issued by order (instruction) of the head of the organization. The grounds for provision are:
- parent’s statement;
- certificate from authorities social protection population about a child's disability. IN this document it must be indicated that the child is not kept in a specialized children's institution(owned by any department) on full state support;
- a certificate from the other parent’s place of work stating that at the time of application, additional paid days off in this calendar month have not been used in whole or in part.

A certificate from the social protection authorities is submitted once a year; from the other parent’s place of work - upon each request for additional days off. However, in some cases, instead of certificates from the place of work the second parent needs to submit other documents. Let's imagine following situations: the marriage between the spouses was dissolved, one of the parents died, was deprived of parental rights, freedom, or sent on a business trip for more than a calendar month. In such cases, if there are documents confirming one of these facts (for example, a divorce certificate), then a certificate from the other parent’s place of work is not needed.

Examples of cases when a certificate is not needed

Let’s assume that a woman with a disabled child asked the enterprise administration to provide her with two additional paid days off this calendar month and brought the corresponding certificate from her husband’s work. For the remaining two days, the father of the child submitted an application, presenting a certificate stating that his wife would not take advantage of these days off. After some time, the marriage was dissolved. When applying for additional days off, you should provide not a certificate from your husband’s work, but a certificate of divorce.

One of the child’s parents has an employment relationship with the employer, while the other does not or provides himself with work. For example, he is an individual entrepreneur, a private notary, a private security guard, a lawyer, the head or member of peasant (farm) households, tribal, family communities of indigenous small peoples North, engaged in traditional economic sectors. In this situation there are 4 additional days off are provided to a parent who is in an employment relationship with the employer upon presentation of a document (or copy) confirming that the other parent is not in an employment relationship with the employer or is a person who independently provides himself with work.

Days off for several disabled children

Often in practice the question arises: what to do in a situation where there are several disabled children in a family? In accordance with the clarification of the Ministry of Labor of Russia and the Social Insurance Fund of the Russian Federation dated April 4, 2000, the number of additional paid days off provided per month in this case does not increase. Additional days off are not provided to a working parent during the period:
- his annual paid leave;
- leaves without pay;
- parental leave until the child reaches the age of 1.5 years, issued upon personal application.
However, the second working parent still has it for these days.

Let's imagine that additional days off were granted parent who has a disabled child, but were not used by him in the calendar month due to illness. Then these days will be provided to him in the same month, subject to the end of temporary disability in this calendar month and presentation of sick leave.

Dear Colleagues. We receive a lot of questions asking us to clarify what guarantees and compensation are provided for employees whose family is raising a minor (under 18 years old) disabled child. We have prepared for you the most detailed article from which you will learn what rights employees have and how to properly formalize them. Read carefully and you will not have any questions.

In this article, we proceed from the fact that the child’s disability is properly documented in government agencies guardianship and trusteeship, social services, etc., the child is a minor, that is, has not reached the age of 18 years.

Labor legislation provides a number of benefits for employees with disabled children in the family. We are talking about additional days off for child care, a shortened work schedule, a ban on dismissal, etc. Let’s consider the measures social support, which every employee should know about.

Additional days off

General provisions

In accordance with Part 1 of Art. 262 of the Labor Code of the Russian Federation, one of the parents (guardian, trustee) to care for disabled children, upon his written application, is provided with four additional paid days off per month. These days can be used by one of the specified persons or divided between them.

Days off to care for disabled children are provided every calendar month, regardless of the time the employee was employed. For example, if an employee started working on June 20, 2008, and left on July 18, 2008, then he has the right to 4 additional days off in June and 4 additional days off in July.

For your information. If one of the parents has partially used additional days off in a calendar month, then the other parent in the same month can be provided with only the remaining paid days off (clause 4 of the Explanation “On the procedure for providing and paying additional days off per month to one of the working parents ( guardian, trustee) for the care of disabled children”, approved by Resolution of the Ministry of Labor of Russia N 26, FSS of the Russian Federation N 34 of 04/04/2000 (hereinafter referred to as the Explanations)). For example, if a mother is given three days off to care for a disabled child, then in the same month the father has the right to use only one day of rest.

Please note that parents of a disabled child working in the same organization can exercise their right to additional days off falling on the same calendar dates. Employees of the Fund's Khanty-Mansiysk branch Autonomous Okrug— Ugra was reminded that by law the issue of dividing rest days between parents (guardians, trustees) is left to their discretion. At the same time, certificates compiled by the personnel service must confirm that in total no more than four days were used by employees. That is, both parents can take two days off on the same dates of the month, and spend these days together, as one big family.

Keep in mind that additional paid days off provided but not used in a calendar month by a working parent (guardian, trustee) due to his illness are provided to him in the same month (clause 9 of the Explanations). The current legislation does not stipulate the possibility of transferring these days off to another month. There is also no provision for payment of compensation for days not provided to care for a disabled child.

For your information. If there is more than one disabled child in a family, the number of additional paid days off per month does not increase (clause 8 of the Explanations). In addition, it is not provided additional days: during the period of the next annual paid leave, leave without pay, leave to care for a child until he reaches the age of 1.5 years. At the same time, the other parent retains the right to four paid days off to care for a disabled child (clause 5 of the Explanations).

Some employees ask: are external part-time workers entitled to the specified days off? The legislation does not contain a prohibition on providing additional days off to care for a disabled child to persons working part-time. However, at all places of work it is necessary to observe total additional days off provided. For example, if an external part-time worker signs up for one day to care for a disabled child, then he can only be given three days at his main place of work.

Procedure for granting days off

The basis for providing days off for caring for disabled children are the following documents:

• child's birth certificate (copy);
• for guardians and trustees - a guardianship agreement (copy);
• a certificate from the social protection authorities about the child's disability indicating that he is not being kept in a specialized children's institution on full state support<6>(clause 1 of the Explanations). Specified certificate submitted once a year (clause 6 of the Explanations and paragraph “b”, clause 87 Guidelines);
• if two parents are working under employment contracts - a certificate from the place of work of the other parent stating that at the time of application, additional paid days off in the same calendar month were not used or were partially used (clause 2 of the Explanations and paragraph “d” of clause 87 Guidelines);
• if the other parent provides himself with work - a certificate of state registration as an individual entrepreneur (copy), civil contract(copy), etc. (paragraph “e”, paragraph 87 of the Methodological Instructions). These documents are submitted each time an application is submitted (clause 6 of the Explanations);
• if the second parent does not work - employment history for a non-working parent (copy), certificate from authorities civil service employment of the population, etc. (paragraph “d”, paragraph 87 of the Methodological Instructions). They are presented each time an application is submitted (clause 6 of the Explanations);
• if the parents are divorced - a divorce certificate;
• single parents - a certificate from the registry office in form No. 25 (if information about the child’s father in the birth certificate is entered according to the mother’s words); death certificate of the other parent (if the second parent is deceased); a certificate stating that the second parent is serving a sentence in prison; document on deprivation of parental rights, etc.

To provide days off to care for disabled children, the employee must write a corresponding application to the employer. The application is written in free form, indicating the date of the desired vacation days and enclosing a certificate from the other parent’s place of work indicating the number of days already provided. The employer's decision is formalized by the Order for the enterprise and communicated to the employee against signature.

Payment for holidays

As we have already said, days off to care for a disabled child are paid in the amount of average earnings. The procedure for calculating the average salary is set out in Art. 139 Labor Code of the Russian Federation. In turn, the Regulations on the specifics of the procedure for calculating average wages were approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Regulations).

We draw your attention to the fact that payment to the employee of additional days off is made not within the time limits established for the payment of vacation pay, but on the day closest to the appointment after the appointment, established for the payment of wages.

These days off are paid for from the federal budget allocated by the Federal Social Insurance Fund of the Russian Federation. This is indicated in Part 17 of Art. 37 Federal Law dated July 24, 2009 N 213-FZ “On introducing amendments to certain legislative acts of the Russian Federation and invalidating certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law “On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds.”

Now let’s consider whether payment for additional days off to care for a disabled child is subject to personal income tax. Previously, specialists from the Ministry of Finance of Russia in Letters dated 04/13/2007 N 03-04-06-01/117 and dated 06/14/2006 N 03-05-01-04/159 wrote that personal income tax should be collected from the specified payment. They explained this by saying that this amount does not apply to state benefits, since it is not named in Art. 3 of Federal Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children.”

Meanwhile, the Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 1798/10 dated 06/08/2010, recognized that by virtue of clause 1 of Art. 217 of the Tax Code of the Russian Federation, payment for vacation to one of the parents to care for disabled children is not subject to personal income tax as other payments made in accordance with the law. Nevertheless, financiers in Letter dated July 1, 2011 N 03-04-08/8-101 indicated that this decision is binding only on arbitration courts. True, later the Federal Tax Service of Russia, in Letter dated 08/09/2011 N AS-4-3/12862, recognized that in this case one should be guided by arbitration practice, which provides for exemption from personal income tax for these payments.

Part-time work

Employer must establish a part-time working day (shift) or part-time working week at the request of one of the parents (guardian, trustee) who has a disabled child under the age of 18 (Part 1 of Article 93 of the Labor Code of the Russian Federation).

To switch to part-time work, the employee must write a free-form application, attaching a certificate from the social protection authority about the child’s disability. The employer's decision is formalized by an Order for the enterprise with mandatory familiarization with the employee against signature.

If for an employee the working hours and rest hours differ from general rules valid for a specific employer, then this fact must be included in the employment contract (Article 57 of the Labor Code of the Russian Federation). In this case, an agreement to change the terms of the employment contract determined by the parties is concluded exclusively in writing (Article 72 of the Labor Code of the Russian Federation).

Please note that when working part-time, the wages are reduced regardless of the established wage system (Letter of Rostrud dated 06/08/2007 N 1619-6). And this is not surprising, because in this case, remuneration is made in proportion to the time worked by the employee or depending on the amount of work performed by him (Part 2 of Article 93 of the Labor Code of the Russian Federation). At the same time, part-time work does not affect the duration of the annual basic paid leave, the calculation of length of service and other labor rights (Part 3 of Article 93 of the Labor Code of the Russian Federation).

Deductions for personal income tax

Standard deduction

When calculating Personal income tax employees have the right to receive the so-called “children’s” standard tax deductions established by paragraphs. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation.

We are talking here about the following persons who support the child: parents (their spouses), adoptive parents, foster parents, guardians and trustees (their spouses) (paragraph 1, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Most often, the monthly deduction is 1,400 rubles. (for the first or second child) or 3000 rubles. (for the third and each subsequent child). Meanwhile, the legislator established a personal deduction for disabled children in the amount of 3,000 rubles. for every disabled child under the age of 18 or a full-time student under the age of 24, if he is a disabled person of group I or II (paragraph 8 - 11, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

We remind you that the specified deduction is limited to marginal income (taxed at a rate of 13%) individual in 280,000 rubles, calculated on an accrual basis from the beginning of the year (paragraph 17, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Social deduction

Employees have the right to apply to the employer to receive a social deduction under non-state agreements pension provision and voluntary pension insurance concluded in favor of disabled children (including adopted children under guardianship (trusteeship)). This is indicated in paragraph. 2 p. 2 and paragraphs. 4 paragraphs 1 art. 219 of the Tax Code of the Russian Federation.

In this case, two conditions must be met (paragraph 2, paragraph 2, article 219 of the Tax Code of the Russian Federation):

• the employee's expenses for paying contributions must be documented;
• contributions were transferred by the employer and withheld from payments in favor of the employee.

We remind you that this deduction is provided in the amount of expenses actually incurred, but in total no more than 120,000 rubles. in the tax period (paragraph 3, clause 2, article 219 of the Tax Code of the Russian Federation).

Sick leave for child care

Parents of disabled children are also entitled to additional guarantees in case of illness of the child. Most often, a certificate of incapacity for work is issued to care for a child aged 7 to 15 years for a period of up to 15 days for each case of illness. Meanwhile, if this child is disabled, then the sick leave is filled out for the entire period of the illness. This is indicated in clause 35 of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n.

In this case, temporary disability benefits are paid in case of caring for a sick child aged 7 to 15 years for a period of up to 15 calendar days for each case of illness, but no more than 45 calendar days per year. If we are talking about a disabled child, then 120 days per year are subject to payment for all cases of care. This conclusion follows from paragraphs. 2 and 3 clauses 5 art. 6 of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Ban on dismissal

It is not allowed to terminate an employment contract at the initiative of the employer with single mothers raising a disabled child under 18 years of age, and other persons raising these children without a mother. The only exceptions are the following cases (Part 4 of Article 261 of the Labor Code of the Russian Federation):

• liquidation of an organization or termination of activities individual entrepreneur(clause 1, part 1, article 81 of the Labor Code of the Russian Federation);
• repeated failure by the employee to comply without good reasons work responsibilities, if he has disciplinary action(clause 5, part 1, article 81 of the Labor Code of the Russian Federation);
• a single gross violation of labor duties by an employee (clause 6, part 1, article 81 of the Labor Code of the Russian Federation);
• committing guilty actions by an employee directly servicing monetary or commodity assets, if these actions give rise to a loss of confidence in him by the employer (clause 7, part 1, article 81 of the Labor Code of the Russian Federation);
• the commission by an employee performing educational functions of an immoral offense incompatible with the continuation of this work (clause 8, part 1, article 81 of the Labor Code of the Russian Federation);
• the use of educational methods associated with physical or mental violence against the personality of a student or pupil (clause 2 of Article 336 of the Labor Code of the Russian Federation);
• a single gross violation by the head of the organization (branch, representative office), his deputies of their labor duties (clause 10, part 1, article 81 of the Labor Code of the Russian Federation);
• submission by the employee of false documents to the employer when concluding an employment contract (clause 11, part 1, article 81 of the Labor Code of the Russian Federation).

Other features of working conditions

Workers with disabled children may be required to work at night only with their written consent and provided that such work is not prohibited for them due to health reasons. At the same time, these persons must be informed in writing of their right to refuse such work (Part 5 of Article 96 of the Labor Code of the Russian Federation). We are talking here about the corresponding mark on the order (notification) or a separate receipt (application) for familiarization.

In a similar manner, employees with disabled children (parts 2 and 3 of Article 259 of the Labor Code of the Russian Federation):

• are required to work overtime;
• are involved in work on weekends and non-working days holidays;
• are sent on business trips.

When recording working time in aggregate, scheduled working days may fall on weekends and holidays. As a general rule, work on weekends and non-working holidays is paid at least double (Article 153 of the Labor Code of the Russian Federation).

However, if for most workers working on a five-day schedule working week, the days off are Saturday and Sunday, then during shift work, days off are provided on different days of the week according to the established schedule (Article 111 of the Labor Code of the Russian Federation). Thus, if, in accordance with the schedule, the working day falls, for example, on Sunday, then it is not paid additionally, since it is not a day off for the employee.

Unlike weekends, Non-working holidays are established by Art. 112 of the Labor Code of the Russian Federation for all employees without exceptions.

In addition, for an employee who has a disabled child under the age of 18, the collective agreement may establish annual additional holidays without pay at a time convenient for them for up to 14 calendar days. The specified leave, upon the written application of the employee, can be added to the annual paid leave or used separately in full or in parts. Transferring this leave to the next working year is not allowed (Article 263 of the Labor Code of the Russian Federation).

Employers who have not refused to join the industry agreement, when considering the issue of establishing guarantees for employees with disabled children, must take into account the provisions specified in the relevant agreement (Articles 8, 45, 48 of the Labor Code of the Russian Federation).