Donor days. Reflection in the program “1C: Salary and Personnel Management. Absence with preservation of payment Donor days reflected in the program 1c 8.2

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Absence with retention of payment

The document Absence with saving payment in the application solution ZUP 3.0/3.1 is intended for registration of various absences of an employee, for the period of which the average salary is kept for him, and calculation of their payment according to the average salary in accordance with the law.

On the "Main" tab,The main condition for registering absence is its period ( start date and ending ) and Absence type . However, while there is no accrual with an appointment by appointment in the program, the document is not available. If during the initial setup of the program Did not have stated to be used payment for the days of donating blood and its components (days of donors) , then a message like "No accrual was found to register the absence" (see Fig. 1) is shown in Fig 1.

Rice. 1 Absence with preservation of payment

When such a message occurs, you need to start processing “Initial program setup” in the processing list of the menu “all functions” (see Fig. 2)

Fig.2 Starting the processing “Initial program setup”

In the form of processing “Initial Program Setup” must be bookmarked business trips, wages And check the box, payment is used for the days of donating blood and its components (donor days)(see fig. 3)

After applying the setting, one such accrual becomes available -Payment for the days of donating blood and its components . Accruals for other types of absences, for example, during medical examinations, advanced training with a break from the main job, etc. are entered only directly into the list of accruals - there are no settings for their automatic creation.

Payment according to the average in the program is made for the days (or hours) that are working according to the work schedule established by the employee (including individual).

If, during the initial setup of the program, the option to register intra-shift payment for the days of blood donation was selected, then the checkbox is available. Part-time absence (intra-shift) . Setting it allows you to specify the period of absence not in whole days, but in hours within the selected day. The checkbox is also available if any accrual with an assignment has been added to the list of accrualsPaying for the time of retained average earnings and installed switchPart-time shifts on the bookmark time tracking .

If, according to the employee, work with different types of time is provided for on this day (for example, daytime and nighttime), then you can specify exactly what time the employee’s intra-shift absence will be. This will allow you to correctly calculate the payment for different types time.

Since the absence of an employee for various reasons can be recorded in a document, it is possible to clarify what the registered absence is connected with - selectkind of absence . The selected type of absence does not affect its payment. It is used only to indicate the time of absence in and in in.
Regardless of the selected type of absence, payment is made according to the type of accrual selected on the next tabPayment .

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

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

Article 6 of the Law of the Russian Federation of 09.06.1993 No. 5142-1 "On donation of blood and its components" directly obliges the heads of organizations to freely release an employee who is a donor to a healthcare facility on the day of donating blood and its components and on the day of the associated medical examination. In accordance with Articles 185 and 186 of the Labor Code of the Russian Federation, during the time of the examination, blood donation and the days of rest provided in connection with this, employees retain their average earnings at the place of work. Next, you will learn how to enter these payments in the 1C: Salary and personnel management program.

The accrual of retained earnings is made by the document “Payment according to average earnings”. The attribute "Account Month" indicates the month in which the payment of donor days will be included in the employee's pay slip. In the "Type of calculation" attribute, you can select "Payment according to average earnings".

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

Tab "Usage".

Reflection in accounting and tax accounting.

Taxation.

Insurance premiums and accident insurance.

The Labor Code of the Russian Federation guarantees payment for donor days. Article 186 of the Labor Code of the Russian Federation provides for the release of an employee from going to work on the day of donation. In the event that an employee donated blood and after that immediately began to fulfill his official duties, he is entitled to an additional day of rest.

In order for an employee to be paid two days off, he needs to provide the manager a certificate confirming his donation. This document is in the form No. 402/y issued by the medical institution that performed the blood sampling. The form of the certificate itself has not changed since 08/07/1985, but most medical institutions have altered it and made their own changes.

How to arrange donor days in 1C

- a specific date for the release of the employee from work in connection with the donation of blood and the passage of a medical examination. This is necessary to account for the presence / absence of the employee at the workplace and the correct completion of the time sheet, due to the requirements of Part 4 of Art. 91 of the Labor Code of the Russian Federation;

- the need to keep the employee's average earnings on the day of blood donation, provided that the employee submits a supporting document (part 5 of article 186 of the Labor Code of the Russian Federation). For more information on which document confirms the fact of blood donation, see paragraph 2 of this material;

How to Apply - Donor Days - (Part 2)

Yes, there are situations in life when the need to donate blood arises suddenly. And communication problems can prevent you from informing an employee about your unplanned absence. In this case, in the report card we put HH (or the digital code "30") - absenteeism due to unclear circumstances. And only after finding out (the employee called back or brought a certificate the next day), the code in the report card can be corrected to “G”.

This approach requires accountants to adjust wages: first, remove the accrual for the day of vacation, accrue the average earnings for the day of blood donation, then make an additional accrual for the remaining day of vacation, which may be in a completely different month and require a different calculation. From this approach, the opinion follows that additional days of rest should be issued by order to grant leave.

Donor days

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

Taxation of donor days. There is a lot of controversy about this. but this species calculation is subject to personal income tax and insurance premiums. Such a conclusion can be drawn from Art. 217 of the Tax Code of the Russian Federation, which lists income that is not subject to personal income tax. The article mentions “remuneration to donors for donated blood, breast milk and other assistance (clause 4 of article 217 of the Tax Code of the Russian Federation)”, but this does not apply to the average earnings paid to donor workers. The same opinion is shared by specialists of the Ministry of Finance of Russia (Letters of the Ministry of Finance of Russia dated 06.07.2009 No. 03-04-05-01 / 530, dated 05.05.2009 No. 03-04-06-01 / 110). If the organization decides not to tax personal income tax on the average earnings paid to the donor, then its decision will probably have to be defended in court. There is also a list of amounts not subject to insurance premiums (Article 9 of Law No. 212-FZ and in Article 20.2 of Law No. 125-FZ). Payment - the average earnings of the employee, kept by the employer in accordance with Art. 186 of the Labor Code of the Russian Federation, - not available to donors. Based on the foregoing, experts from the FSS and the Ministry of Health and Social Development of the Russian Federation believe that the average earnings paid by the organization to donor employees for the days of blood donation and the days of rest provided in connection with this are subject to insurance premiums (Letters of the Ministry of Health and Social Development of the Russian Federation dated March 15 .2011 No. 784-19, Social Insurance Fund of the Russian Federation dated November 17, 2011 No. 14-03-11 / 08-13985). Arbitrage practice It is also formed in favor of accruing insurance premiums for the payment of average earnings for the days of blood donation.

Payment and provision of donor days in 2019

1. If you need to donate blood urgently, then it is not necessary to inform the management about going to the hospital. The proof of the manipulation will be a certificate in the form:

• No. 401 / y - confirms the fact of a medical examination;
• No. 402 / y - material selection.

Missing work in this case is not absenteeism. But be sure to take a certificate from a medical institution and present it to the management.

1. If the selection was made during sick leave or any vacation, then this day is not a day off and is not paid. But the employer is obliged to give the person one more (that is, the second) day off.
2. In the case when the authorities do not allow to leave the service for blood donation, his opinion can be ignored. In this situation, the law is on the side of a person who decides to help his neighbor.

A mandatory act is to inform the management about the fact of donation by providing a certificate. It should be given to the personnel officer for accounting.

• fill out the form and register;
• verify identity with a passport;
• inform the doctor about all diseases and surgical interventions that have occurred to him in the last six months;
• undergo a medical examination;
• donate blood from a finger to determine its characteristics: group, hemoglobin level and others.

Donation is allowed only to capable citizens.

How to arrange donor days according to the labor code and what you need to know

Donor days are paid at the rate of average earnings. Moreover, experts argue that payment should be made in this amount, even if this moment is not specified in employment contract (collective agreement). Payment is made directly by the employer.

Nevertheless, even despite the fact that donation is carried out on the initiative of the person himself and does not have a large number of formalities and requirements. Often donors are people who work in various organizations and companies. Therefore, there may be problems with the employer. To avoid such, the rights of donors and the Labor Code of the Russian Federation were associated. One article was devoted to this moment (Article 186 of the Labor Code of the Russian Federation).

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

But then again company order is not formalized, and the absence of an employee in connection with the performance of public duty is noted only in the report card with the letter code “G” and an amount equal to the length of the employee’s shift on the agreed day. At the same time, if the employee nevertheless went to the enterprise on the day of blood sampling in agreement with the management, it is advisable to issue an application due to the fact that the procedure for paying hours of work and blood sampling varies, and the consent of the boss must be recorded.

It is also recommended to define the procedure for the implementation of donor days in local acts, given that the law gives the donor the right to use the earned day off at any time at his discretion, and without taking into account production needs. In particular, it is possible to stipulate the condition for granting a donor day immediately after blood sampling or its addition to the main vacation in the collective agreement.

Reflection of donor days in the time sheet

It must be remembered that according to Art. 186 of the Labor Code of the Russian Federation, an employee is granted exemption from job duties not only directly on the day of blood donation, but also on the day when he undergoes the necessary medical examination for this. In addition, after donating blood, the employee is given a day of rest, paid in the amount of average earnings. If desired, the employee may, by submitting an appropriate application addressed to the head, add this day to the vacation.

• I (01) - the employee came and worked the daytime hours;
• H (02) - the employee worked on the night shift;
• C (04) - overtime work;
• LCH (21) - work on a "short day", the duration of work was reduced in accordance with the law.
• G (23) - the employee was absent, performing duties in favor of the state or society in cases established by law;
• OB (27) - additional paid day off;
• HH (30) - absence from work for an unknown reason;
• NB (35) - the employee was not allowed to perform work duties, the salary was not accrued;
• NZ (36) - work was suspended due to non-payment of wages.

How to arrange rest days for a blood donor

In this option, again, the law does not require the employee to issue a written request for extra day rest, but if it was not used immediately after the day of blood donation, then, in our opinion, the employee cannot use this day of rest without warning the employer, who is responsible for organizing the work of all employees. We believe that although the employee has the right to determine the date of use of the day of rest, he must inform the employer about this. This means that in order to provide an additional day of vacation, the employee will need to write an application.

Of course, it is good if the employee at least orally warns his immediate supervisor or personnel officer about the time and reasons for his absence from work, and provides supporting documents after returning to work. But in any case, the employer is not entitled to demand from the employee a written (and even oral) prior notice of the reasons for his absence.

Donor days and everything connected with them

• The donation took place on a weekday. The worker upon arrival at the enterprise is free to choose one day to restore health;
• blood was donated on a non-working day. In this case, the donor may require one day of rest instead of a day off, and one day to restore health after the donation.

If you donate the maximum dose of blood twice within one year, you can count on receiving a sanatorium ticket out of turn. Particular attention should be paid to the additional time for recovery of health - donor days in Russia. According to, Art. 186 Labor Code Russian donor has the opportunity to receive two days of paid rest- the first day of the actual blood donation, and the second - any one to choose from.

24 Jul 2018 651