Tip 1: How to fill out a sick list
Filling in sick leave is one of the daily duties of an accountant. A properly filled sick leave sheet will allow you to correctly calculate the amount of the temporary disability allowance and ensure a further reimbursement of the funds spent for its payment.
Filling in of sick-lists (sheets of incapacity for work) is regulated by Order No. 347n of the Ministry of Healthcare and Social Development of the Russian Federation of 26.04.2011. It is important to know the nuances stated in it to doctors and accountants. This document reflects the requirements for completing the fields of the form, as well as the features associated with this process.
New forms of disability sheets have come into use since the summer of 2011, but the basic requirements for filling them have not changed since that moment. And today the sick leave sheet must be filled:
- in Russian;
- Typewritten or handwritten way;
- black ink helium, pen or capillary pen (not allowed to use a conventional ballpoint pen);
- Printed in capital letters;
- starting with the first cell;
- without going beyond the boundaries of fields (if the word does not fit, so many letters are entered, as there are free cells);
- Without erasures and blots.
In addition, there are a number of features that must be observed:
- the name, patronymic and surname of the patient are filled in completely;
- the name of the organization can be indicated either in abbreviated form or completely;
- the diagnosis in the hospital sheet is not indicated;
- the cause of incapacity for work is coded (for example, 01 - disease or 02 - trauma);
- the name of the doctor is filled, starting with the first cell, after it goes an empty cell, then - the initials of the doctor, which are written in adjacent cells (for example, SIDOROV PS);
- on the form must be 2 stamps of the medical institution (round or triangular).
To the accountant who accepts a disability card for payment, it must be remembered that in case of errors in filling it, the FSS will refuse to reimburse the costs of paying the sick-list. If the sick leave sheet does not meet at least one of these requirements, the accountant must return it to the employee. It is necessary to ask the employee to contact the attending physician to get a duplicate of the sick leave sheet from him.
Filling a sick leave with an accountant
The specialist of the accounting service must fill in the following fields:
- the name of the organization and the registration number assigned to it in the FSS;
- SNILS, TIN and insurance period of the employee;
- the period for which the allowance will be assessed;
- the amount of average daily earnings and earnings for the calculation of benefits, as well as the amount of the benefit itself;
- name and initials of the head and chief accountant.
Since recently, the FSS has softened its demands on employers: now some technical shortcomings do not entail refusing to compensate a sick person's allowance. If the accountant made a mistake, the corrections are made as follows. Wrong record is crossed out with one line, and on the back of the sheet the correct information is written. The new data is accompanied by the words "Corrected believe." Then corrections are certified by the signature of the head and chief accountant, as well as the stamp of the organization's seal.
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