Terms of payment of additional days off. Providing an employee with additional days off to care for a disabled child, registration. Calculation of vacation pay

New edition of Art. 262 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, which can be used by one of these persons or divided among themselves at their discretion. Payment for each additional day off is made in the amount of average earnings and in the manner established by federal laws. The procedure for providing these additional paid days off is established by the Government Russian Federation.

Women working in rural areas may be granted, upon their written request, one additional day off per month without pay. wages.

Commentary on Article 262 of the Labor Code of the Russian Federation

Article 262 of the Labor Code is intended to provide guarantees in the form of additional paid days off to persons caring for disabled children and people with disabilities from childhood up to the age of 18.

The decision to recognize a “disabled child” is made government agency medical social expertise based on the results comprehensive assessment the child’s health condition and degree of disability for a period of one year, two years or until he reaches the age of 18 years. Based on this decision, a certificate is issued confirming the fact of the establishment of disability, indicating the period for which the disability was established.

Additional days off are provided to parents, guardians and trustees of a disabled child, as well as adoptive parents of disabled children if the child is not kept in a specialized children's institution on full state support.

The procedure for providing additional days off to one of the working parents (guardian, trustee) to care for disabled children is regulated by the Resolution of the Ministry of Labor of Russia and the Fund social insurance RF dated April 4, 2000 N 26/34.

One of the working parents (adoptive parents, guardians, trustees) of a disabled child is entitled to four additional paid days off per calendar month. They are provided starting from the month in which the child is diagnosed with disability until the month in which the disability expires, or until the month the child reaches 18 years of age.

The provision of each additional day off is formalized by an order based on the employee’s application, to which is attached: a certificate confirming the child’s disability indicating that the child is not kept in a specialized children’s institution on full state support (provided annually); a certificate from the second parent’s place of work stating that in the current calendar month he did not use additional days off or used them partially (to be presented each time he applies for an additional day off). The first two additional days off per month can be granted without the latest certificate.

When documenting the dissolution of marriage between the parents of a disabled child, as well as death, deprivation parental rights one of the parents and in other cases of lack of parental care, a working parent raising a disabled child is provided with 4 additional paid days off without presenting a certificate from the other parent’s place of work. In the same manner, 4 additional paid days off are provided to single mothers.

In cases where one of the child’s parents is in an employment relationship with the employer, and the other is not in such a relationship (he independently provides himself with work as individual entrepreneur, private notary, private security guard, lawyer, head or member of peasant farms, tribal, family communities of indigenous peoples of the North engaged in traditional economic sectors, etc.), additional paid days off are provided to a parent who has an employment relationship with the employer, if presenting them with a document (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.

If one of the working parents partially uses additional paid days off in a calendar month, the other working parent, in the same calendar month, can receive the remaining additional paid days off.

During the period of the next annual paid leave, leave without pay, issued upon personal application, four additional paid days off per month are not provided to the working parent, and the other working parent retains the right to four additional paid days off.

If there is more than one disabled child in a family, the number of additional paid days off per month remains unchanged.

Additional paid days off not used in a calendar month by a working parent (guardian, custodian) due to his illness may be provided in the same calendar month, upon termination of temporary disability in the specified calendar month and presentation of a certificate of incapacity for work.

Payment for additional days off provided to care for a disabled child is stipulated in Part 1 of Article 262 of the Labor Code and is established by federal laws. The procedure for paying for these days is provided for in clause 8 of the Regulations on the Social Insurance Fund of the Russian Federation (in terms of spending social insurance funds for these purposes) and clause 10 of the Procedure for providing and paying additional days off per month to one of the working parents (guardians, trustees) to care for children - disabled people, approved by Resolution of the Ministry of Labor of Russia and the Social Insurance Fund of the Russian Federation of April 4, 2000 N 26/34. In accordance with them, payment for each additional day off to a working parent (guardian, trustee) to care for disabled children is made in the amount of average daily earnings from social insurance funds.

Women working in rural areas may additionally be given one day without pay upon written application.

Persons who do not work in rural areas have the right to use additional days off without pay in the manner established (by agreement with the employer).

Another comment on Article 262 of the Labor Code of the Russian Federation

1. The commented article provides that the right to such leave is granted only if it is established by a collective agreement. Consequently, if the collective agreement does not provide for the specified leave, the employees listed in the commented article can be granted leave without pay only for general principles, i.e. in accordance with Part 1 of Art. 128 of the Labor Code of the Russian Federation by agreement between the employee and the employer.

2. The commented article defines the circle of employees for whom the collective agreement may establish additional leave without pay. These are workers (mothers, fathers, adoptive parents, guardians) with two or more children under the age of 14; employees (mothers, fathers, adoptive parents, guardians, trustees) who have a disabled child under the age of 18; single mothers raising a child under 14 years of age; fathers raising a child under 14 years of age without a mother. The establishment of such a list in this article does not mean that the collective agreement cannot provide for unpaid leave for other persons (for example, for employees with a school-age child; women raising children, whose fathers are on a long business trip). The content of the commented article should be considered as a kind of recommendation when concluding a collective agreement, according to which it is advisable to provide this guarantee to persons raising children.

3. When stipulating additional leaves without pay in a collective agreement, it should be taken into account that the rules for using these leaves, even if this is not provided for in the collective agreement, have a number of features.

These leaves are granted to both parents, regardless of whether such additional leave is used or not by the second parent.

Since this leave can be used at any time convenient for the employee, the employee is only required to notify the employer in advance of his intention to use the leave. It is advisable to notify the employer when drawing up the vacation schedule for the current year, which will make it possible to take this circumstance into account when determining the time of granting annual paid leave to other employees.

Vacation can be added to annual paid leave or used separately, either in full or in parts. The minimum duration of each part of the vacation is not established, so it can be used for one day at a time.

4. The right to additional leave without pay is granted from the year of birth of the child to the year he turns 14 or 18 years old, inclusive.

Seminar No. 7. Payment for additional days off to care for disabled children.

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, which can be used by one of these persons or divided among themselves at their discretion. Payment for each additional day off is made in the amount of average earnings (Article 262 of the Labor Code of the Russian Federation, Part 17, Article 37 Federal Law dated July 24, 2009 No. 213-FZ “On amendments to certain legislative acts of the Russian Federation and invalidation of 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 Russian Federation, Social Insurance Fund of the Russian Federation, Federal Mandatory Fund health insurance and territorial funds of compulsory medical insurance "", Resolution of the Ministry of Labor of Russia, FSS of Russia dated 04.04.2000 No. 26/34 "On approval of the clarification "On the procedure for providing and paying additional days off per month to one of the working parents (guardian, trustee) to care for disabled children" (together with the explanation of the Ministry of Labor of Russia, the Federal Social Insurance Fund of Russia dated 04/04/2000 No. 3/02-18/05-2256); letters of the FSS of Russia dated November 17, 2011 No. 14-03-11/08-13985, dated August 15, 2011 No. 14-03-11/08-8158, dated May 5, 2010 No. 02-02-01/08-2082; letter of the Ministry of Finance of Russia dated December 12, 2007 No. 03-04-05-01/407).

The terms of the guarantee are as follows:

    a) a parent is caring for a disabled child under 18 years of age. 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 resolution of the Ministry of Labor of Russia, FSS of Russia dated April 4, 2000 No. 26/34). In case of documentary confirmation of the dissolution of marriage between the parents of a disabled child, as well as death, deprivation of parental rights of one of the parents and in other cases of lack of parental care (imprisonment, business trips for more than one calendar month of one of the parents, etc.) to the working parent raising a disabled child, four additional paid days off are provided without presenting a certificate from the other parent’s place of work. In the same manner, four additional paid days off are provided to single mothers. If one of the working parents partially uses additional paid days off in a calendar month, the other working parent in the same calendar month is provided with the remaining additional paid days off for care.
    Whenever applying for additional days off, the employee also submits a certificate from the other parent’s place of work stating that at the time of the application, additional paid days off in the same calendar month were not used or were partially used;

    b) to confirm the right to additional days off, the employee annually submits to the employer a certificate from the authorities social protection population about the child's disability, indicating that the child is not being kept in a specialized children's institution (belonging to any department) with full state support;

    c) four additional paid days off per month are not provided to a working parent during the period of his next annual paid leave, leave without pay, leave to care for a child until he reaches the age of 1.5 years, issued upon personal application. At the same time, the other working parent retains the right to four additional paid days off;

    d) 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 calendar month (subject to the end of temporary disability in the specified calendar month and presentation of a certificate of incapacity for work) (Clause 9 of the resolution of the Ministry of Labor of Russia, FSS of Russia dated 04.04.2000 No. 26/34).

    e) an employee working on a part-time basis is also entitled to receive additional days off to care for disabled children (Article 287 of the Labor Code of the Russian Federation; resolution of the Federal Antimonopoly Service of the North-Western District dated March 3, 2011 in case No. A13-1168/2010).

Federal Law “On Amendments to Certain Legislative Acts of the Russian Federation and Revocation of Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation in Connection with the Adoption of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund compulsory health insurance and territorial compulsory health insurance funds" (Part 17, Article 37) determined that from January 1, 2010 financial support expenses for additional days off provided for caring for disabled children in accordance with Art. 262 of the Labor Code of the Russian Federation, is carried out at the expense of interbudgetary transfers from the federal budget provided in the prescribed manner to the budget of the Social Insurance Fund of Russia.

Consequently, the costs of paying for such days are not expenses of the employer, but are presented to the Federal Social Insurance Fund of Russia, which is also provided for by the form of Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents for production and occupational diseases, as well as expenses for the payment of insurance coverage (4-FSS), approved by order of the Ministry of Health and Social Development of Russia dated March 12, 2012 No. 216n.

To avoid mistakes, we recall that payment for additional days off (despite their financing by the Fund) is not a type of state social insurance benefit, therefore the average salary for payment is calculated using the Regulations on the specifics of the procedure for calculating the average salary.

In accordance with clause 4 of this Regulation, the calculation of the average salary of an employee, regardless of his mode of work, is based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains the average salary.

To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments.
It should be borne in mind that, according to clause 5 of the said Regulations, when calculating average earnings, the time, as well as the amounts accrued during this time, is excluded from the calculation period, when the employee received temporary disability benefits, the employee was provided with additional paid days off to care for children -disabled people and people with disabilities since childhood, etc.

The average daily wage to pay for four additional days off is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remunerations taken into account in accordance with clause 15 of the Regulations on the specifics of the procedure for calculating the average wage, by the number of actually worked during this period of days (clause 9 of the Regulations, letter of the FSS of Russia dated 05/05/2010 No. 02-02-01/08-2082).

The Federal Social Insurance Fund of Russia is the source of financing payments for the insurer (i.e. the employer), however, an employee who has a disabled child receives paid days off from the employer within the framework of labor relations.

Article 7 of Law No. 212-FZ determines that the object of taxation with insurance premiums for insurance premium payers are payments and other remunerations accrued by them in favor of individuals, in particular within the framework of labor relations. Clause 1 of Art. 20.1 of Law No. 125-FZ, the object of taxation of insurance contributions for compulsory social insurance against accidents at work and occupational diseases are payments and other remunerations paid by insurers in favor of the insured within the framework of labor relations and civil contracts, if in accordance with civil law Under the contract, the policyholder is obligated to pay insurance premiums to the insurer.

As a result, the accrued amounts are subject to social insurance contributions in the generally established manner, as rightly stated in letters from the Federal Social Insurance Fund of Russia dated November 17, 2011 No. 14-03-11/08-13985, dated August 15, 2011 No. 14-03-11/08-8158 .

The current legislation does not provide for financial support from interbudgetary transfers from the federal budget provided to the Fund’s budget, the costs of policyholders to pay insurance premiums accrued to pay for additional days off provided for caring for disabled children in accordance with Art. 262 of the Labor Code of the Russian Federation, thus, these expenses are incurred at the expense of the policyholder and can be taken into account for profit tax purposes.

Whether payment for additional days off to care for disabled children is subject to personal income tax is a controversial issue. These payments are of the nature state support, since they are aimed at compensating for loss of earnings for citizens who have disabled children and are obliged to provide proper care for them, the goal is to compensate or minimize the consequences of changes in the material and (or) social situation of working citizens. Moreover, this guarantee does not, by its nature, relate to either remuneration for the performance of labor or other duties, or material benefit.

According to the provisions of Art. 1 of the Federal Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance” compulsory social insurance is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and (or) social situation of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to reaching retirement age, the onset of disability, or the loss of a breadwinner , illness, injury, industrial accident or occupational disease, pregnancy and childbirth, birth of a child (children), caring for a child under the age of one and a half years and other events established by the legislation of the Russian Federation on compulsory social insurance.

Based on clause 8 of the Decree of the Government of the Russian Federation dated February 12, 1994 No. 101 “On the Social Insurance Fund of the Russian Federation,” the funds of this fund are allocated to pay for additional days off to care for a disabled child or a disabled person from childhood until he reaches the age of 18 years.

Clause 1 of Art. 217 of the Tax Code of the Russian Federation determines that they are not subject to taxation (exempt from taxation) the following types income of individuals: state benefits, with the exception of benefits for temporary disability (including benefits for caring for a sick child), as well as other payments and compensations paid in accordance with current legislation.

Consequently, payment of additional days of rest to one of the parents to care for disabled children as another payment made in accordance with current legislation, by virtue of clause 1 of Art. 217 of the Tax Code of the Russian Federation is not subject to personal income tax.

This position is adhered to by the Presidium of the Supreme Arbitration Court of the Russian Federation, having expressed it in Resolution No. 1798/10 dated 06/08/2010 and determining that the interpretation contained therein legal norms is generally binding and subject to application when considering arbitration courts similar cases.

The Federal Tax Service of Russia recognizes this procedure as correct, which it wrote about in letter No. SA-4-7/13193@ dated August 12, 2011 (clause 44), but the Ministry of Finance of Russia, although it mentions the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation in a number of its letters, still holds a different opinion.

According to officials, payment for additional days off does not apply to state benefits, since it is not named in the list of state benefits established by Art. 3 of the Federal Law of May 19, 1995 No. 81-FZ “On state benefits citizens with children." Other paragraphs of Art. 217 of the Tax Code of the Russian Federation also does not include among exempt income payments made in the form of additional paid four days off per month to one of the working parents to care for a disabled child. On this basis, it is concluded that personal income tax must be withheld (see letters from the Ministry of Finance of Russia dated January 13, 2012 No. 03-04-06/8-4, dated November 24, 2011 No. 03-04-06/8-318, dated December 12 .2007 No. 03-04-05-01/407, dated 04/13/2007 No. 03-04-06-01/117, dated 02/21/2007 No. 03-04-06-01/47, dated 12/12/2006 No. 03- 05-01-05/274, dated 06/14/2006 No. 03-05-01-04/159, dated 07/31/2006 No. 04-1-02/419®, dated 06/13/2007 No. 03-04-06-01/ 184, dated 07/01/2011 No. 03-04-08/8-101).

Parents involved in education have the right to use a large number of public services.

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 enshrines the basic benefits and guarantees provided 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.

Carrying out work activities in several companies at once requires the simultaneous registration of additional monthly days off.

Payment calculation procedure

An additional period of rest due to an 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. IN billing period Additional paid days off are not included.

Some institutions stipulate in collective agreements the right of a parent raising a disabled child to apply for annual work without maintaining average earnings, the total duration of which cannot exceed 14 days. The basis for granting this period is a written application 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. Transfer the above time to next year does not seem possible.

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 the conduct of business 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 working 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:

If you do not have a permanent place of 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:

Attention. Parents who work and raise children with disabilities are legally entitled to additional days off.

Such a concept as “additional paid leave for parents of children with disabilities” disabilities» is not enshrined in legislation. This usually means paid additional days off.

You can get additional days:

But only if the corresponding clause is provided for in the collective agreement, and An employee can take such leave at any time.

Does the disability group of children matter?

The law states that the employer provides additional paid days off to the employee (the legal representative of a child with disabilities) based on an application and a package of documents. Be sure to include a certificate of disability. There is no specific disability group specified. Therefore, the disability group indicated on the certificate does not matter.

Reference. Parents of children (mother and father) with 1, 2 or 3 disability groups have equal rights to assign additional days of rest.

How many days of care are required?

The Government of the Russian Federation assigns 4 additional paid days off per month to parents with children with disabilities. Thus, Both parents can take 4 days each month. For example: mother takes 3 days, and father - 1; the mother does not take days, and the father does not take all 4, etc.

If the collective agreement contains a clause on unpaid leave for the legal representatives of children with disabilities, then the duration of such leave is 14 days. Both parents can use it at their place of work, if they have such an opportunity.

You can split the number of days as desired, up to 1 day. It is also allowed to add them to the main annual paid leave. These unpaid days can be used during the calendar year, since they do not carry over to the next year and will disappear.

Calculation of vacation pay

Federal Law No. 213-FZ of July 24, 2009 in Art. 37 Part 17 regulates that the financial supply of expenses for paying for additional days off provided for caring for disabled children (including accrued insurance contributions to state extra-budgetary funds) is realized at the expense of the Social Insurance Fund of the Russian Federation.

The amount of payment for each additional day of vacation is calculated in accordance with clause 12 of the Government of the Russian Federation No. 1048 dated October 13, 2014, and is equal to the average earnings of the legal representative of a disabled child.

Example.

On average, a parent earns 700 rubles for 1 work shift, then for one additional day of rest he will receive 700 rubles, and if he takes all 4 days, then he must be credited 2800 rubles.

Reference. Thanks to Art. 287 of the Labor Code of the Russian Federation (Part 2), parents have the right to receive the same benefits (and payments) at the second place of work as at the first, if they are part-time workers.

Step-by-step instructions for providing

To receive an additional 4 days you must follow the procedure:


When applying for preferential unpaid leave, the employee provides the following documents:

  • conclusion (certificate) of a medical and social examination confirming that the child has been diagnosed with a disability;
  • birth (adoption) certificate or documents on guardianship (trusteeship);
  • application in free form (an organization may have a prescribed form). The sample will be provided by the organization's clerk or human resources specialist.

Who is entitled to additional leave and what is its duration for different categories of employees? On our website we provide information about all the subtleties and nuances of arranging such days for, and include a clause in the collective agreement about additional leave in the amount of 14 days for this category of citizens.

Additional days off for parents of disabled children

Some categories of employees, in addition to general days off, are entitled to additional days off. Are parents of disabled children entitled to additional days off and how can they get them? The deputy head of the department for the appointment and implementation of insurance payments to insured citizens answers these and other questions Anna Kurkova.

Anna Sergeevna, tell us, who has the right to receive additional days off to care for a disabled child?

An employee who is a parent, guardian or custodian of a disabled child(ren) under the age of 18 is entitled to four additional paid days off during each calendar month.

Moreover, both one and both parents can use the weekend, but within the limits of the total number of additional days off per month. For example, if in October the mother of a disabled child received one additional day off, then the father has the right to only three days for this month.

-- How to arrange additional days off to care for a disabled child?

Additional days off are provided to an employee with a disabled child only upon his or her application.

The application form for additional paid days off was approved by Order of the Ministry of Labor of Russia dated December 19, 2014 N 1055n.

The frequency of filing an application is determined by the employee in agreement with the employer, depending on the need to use the specified days off (monthly, once a quarter, once a year, as needed, etc.).

What documents confirm the employee’s right to additional days off to care for disabled children?

To confirm the right to use additional days off to care for disabled children, the employee must submit the following documents:

1. A copy of the certificate confirming the child's disability. It is provided in accordance with the deadlines for determining disability. Thus, the category “disabled child” can be established for 1 year, 2 years, 5 years or until the disabled person reaches 18 years of age. Therefore, in the latter option, you need to take such a certificate from the employee once.

2. Document confirming place of residence(stay or actual residence) disabled child. You can confirm the place of residence of a disabled child, for example, with a certificate issued by the management company, an extract from the house register, a certificate of registration at the place of residence, and his place of stay - with a certificate of registration at the place of residence.

The employee must submit a document confirming the place of residence (stay or actual residence) of a disabled child only once.

The rules do not require a parent and child to live together, so the child's address may not be the same as the parent's.

3. Birth (adoption) certificate of a child, a document confirming the establishment of guardianship or trusteeship of a disabled child, or copies of these documents.

A document confirming the establishment of guardianship and trusteeship can be an agreement on the implementation of guardianship or trusteeship or an act of the guardianship and trusteeship authority on the appointment of a guardian or trustee.

The fact of adoption may be confirmed by a relevant court decision that has entered into force, or by a certificate of adoption. The employee submits these documents to the employer once.

4. Certificate from the other parent’s place of work(guardian, trustee, other person raising a child without a mother).

The employee must provide a certificate stating that at the time of the application, the other parent (guardian, trustee, other person raising children without a mother) did not use additional paid days off in this calendar month or used it partially, or a certificate stating that he did not receive applications for the provision of the specified days.

Providing such a certificate is necessary due to the fact that additional days off are provided only to one of the parents (guardian, trustee, other person raising children without a mother).

The employee is required to submit this certificate each time he applies for days off.

Such a certificate is not required if:

There is documentary evidence of the death of the other parent (guardian, trustee);

Recognition of him as missing;

Deprivation or restriction of his parental rights;

Imprisonment;

His stay on a business trip for more than one calendar month or other circumstances indicating that the other parent (guardian, trustee) cannot care for a disabled child, as well as if one of the parents (guardians, trustees) evades raising the child - disabled person

What documents, instead of a certificate from the other parent’s place of work, must be provided to receive additional days off to care for a disabled child, if the other parent does not work or provides himself with work?

In this case, each time an employee applies for additional days off, he must submit documents (copies thereof) confirming that the other parent does not work or provides himself with work.

A document confirming that the second parent is not in an employment relationship may be his employment history, if it does not contain a current employment record.

If the second parent is registered as unemployed, then the supporting document may be a corresponding certificate issued by the employment service authority.

Persons who provide themselves with work include, in particular, individual entrepreneurs, lawyers, and private notaries. A document confirming entrepreneurial activity can be, for example, a certificate of state registration of an individual as an individual entrepreneur.

The status of a lawyer can be confirmed by an appropriate certificate.

-- In what cases are additional days off for caring for disabled children not provided?

Additional days off are not provided in the following cases:

1. If an employee requests unused days off for the past calendar month. Additional days off unused in a calendar month are not transferred to another calendar month.

2. If an employee requests additional days off during the period of the next annual paid leave, leave without pay, leave to care for a child under three years of age. At the same time, the other parent (guardian, trustee, other person raising a child without a mother) retains the right to four additional paid days off.

I would also like to note that if the employer provides the employee with additional days off during the specified periods, the employer may be denied reimbursement for the costs of paying them.

If circumstances arise that entail the loss of the right to use additional paid days, the employee is obliged to notify the employer about this.

If it is discovered that additional days off have been provided to an employee who did not have the right to do so, the employer may be denied reimbursement of expenses for their payment, including if he did not know or could not know about these circumstances.

-- Thanks for clarifying.

Sevastopol territorial branch

Social Insurance Fund