Tip 1: How to fill out a sick-list
Filling out sick leave is one of the day-to-day duties of an accountant. Properly completed sick leave will allow you to correctly calculate the amount of benefits for temporary disability and will provide further reimbursement of funds spent on its payment.
Filling out sick leave (disability certificate) is regulated by Order No. 347n of the Ministry of Health and Social Development of the Russian Federation of 04/26/2011. The nuances outlined in it are important to know for both doctors and accountants. This document reflects the requirements for filling out the fields of the form, as well as the features associated with this process.
New forms of disability certificates came into use since the summer of 2011, but the basic requirements for filling them have not changed since that time. And today the sick-list should be filled:
- in Russian;
- typewritten or handwritten;
- black ink with helium, fountain pen or capillary pen (it is not allowed to use an ordinary ballpoint pen);
- printed in capital letters;
- starting with the first cell;
- without going beyond the boundaries of the fields (if the word does not fit, as many letters are entered as there are free cells);
- without erasures and blots.
In addition, there are a number of features, compliance with which is mandatory:
- the name, patronymic and surname of the patient are filled in completely;
- the name of the organization can be specified in abbreviated form, or fully;
- the diagnosis in the sick-list is not indicated;
- the cause of disability is coded (for example, 01 is a disease or 02 is a trauma);
- the name of the doctor is filled in, starting with the first cell, followed by an empty cell, then the doctor’s initials, which are written in the neighboring cells (for example, CW SIDORS);
- on the form must be 2 seals of the medical institution (round or triangular shape).
An accountant accepting a payment certificate for disability must remember that if there are errors in filling it out, the FSS will refuse to refund the cost of sick pay. If the sick leave does not meet at least one of these requirements, the accountant must return it to the employee. You must ask the employee to contact your doctor to get a duplicate of the sick-list from him.
Filling in the hospital sheet as an accountant
Accounting specialist must fill in the following fields:
- the name of the organization and the registration number assigned to it in the FSS;
- SNILS, TIN and employee insurance period;
- The period for which the benefit will be accrued;
- the amount of average daily earnings and earnings for the calculation of benefits, as well as the amount of the benefit itself;
- surname and initials of the head and chief accountant.
Recently, the FSS has softened its requirements for employers: now some technical shortcomings do not entail a refusal to compensate the benefit paid to a sick employee. If the accountant made a mistake, the corrections are made as follows. Incorrect entry is crossed out with one line, and the correct information is written on the back of the page. New data is accompanied by the words "corrected believe." Then the corrections are certified by the signature of the head and chief accountant, as well as the seal of the organization.
- Professional advice to an accountant