An employee has the right to apply for paid sick leave for child care. In 2024, electronic disability certificates (ELS) are used, which indicate the number of days of care, the method of therapy: inpatient or outpatient. The amount of payments depends on these indicators.
Who is eligible for sick leave payments for child care in 2024
During the illness, the child needs the presence of an adult family member, since he cannot independently carry out doctor’s appointments. Therefore, 255-FZ establishes that an adult caring for a child has the right not to go to work on these days, but to be near the child. Who gets paid sick leave? It can be claimed:
- The guardian.
The question arises: can an adult brother or sister receive a hospital allowance for caring for a baby? The answer is contained in the ELN form. Here the doctor marks the category of the caregiver:
- 38 – mom
- 39 – dad
- 40 – guardian
- 41 – trustee
- 42 – other family member.
It follows that sick leave can be issued not only to grandparents, but also to a sister and brother. In addition, the legislation does not establish the right of an employer to check for family ties. The fact of registration of the ELN is enough.
The main condition for receiving payment for the care of a minor family member is that the person for whom the sick leave is issued must be insured in the Social Fund and be eligible for temporary disability benefits.
If a grandmother receives a pension and does not work, she will not receive a payment. Another option is that the parent, brother, sister are students and receive a scholarship. They also have no right to expect payment under the ELN.
The algorithm for paying for sick leave for child care
A brief scheme for calculating payments for children’s sick leave looks like this:
- An employee applies to a children’s medical institution. The doctor opens an electronic sheet of temporary disability.
- A message about a new document will appear in the accounting program installed at the employer
- The employer enters the information necessary for the calculation into the designated section of the ELN
- The Social Fund is given 10 days to make a decision on the payment.
The total number of days that must elapse from the moment the electronic sick leave is opened should not exceed 13 days. Three of them are given to the employer to prepare and enter data into the ELN, 10 days to the Social Fund to make a decision and pay.
However, the period may increase if the SFR has additional questions about the length of service and the average salary of the employee. In this case, he sends a request to the employer for clarification.
How many days of sick leave for child care are paid
A child’s sick leave can be issued for an unlimited number of days. However, they may not all be paid. There is a legal restriction:
Sick leave for the care of a child under 7 years of age provides for a paid period of no more than 60 days per year. For children with serious illnesses included in the special list of the Ministry of Health, 90 days a year.
For children aged 7 to 15 years, the number of days per year is less: for one reason 15 days, for all – no more than 45 days.
If the child is between 15 and 18 years old, then only 7 days of illness are paid.
How is sick leave paid for child care
The amount of the hospital allowance depends on the following factors:
- Age of the child
- The number of years of insurance experience of the caregiver
- The amountincome for the previous two years
- Treatment conditions: hospital, at home.
For children under 8 years of age, everything is simple: sick leave is paid in the amount of 100%, regardless of the insurance experience of the caregiver and the conditions: inpatient or outpatient treatment.
If the child’s age is from 8 to 15 years old, then hospital stay is taken into account. For home treatment, 100% is paid within 10 days, from the 11th – 50%. For hospital treatment, all days are paid, depending on the insurance record of the caregiver.
Accountant’s action algorithm
When information about the opening of a children’s hospital appears in the accounting program, the accountant must immediately begin filling out the block of the form reserved for the employer. This is given only three days.
You need to act according to the following algorithm:
Calculation of children’s sick leave in 2024: example
The main thing that an accountant in an ELN needs to pay attention to:
- Specifying the correct employee’s full name
- The child is undergoing outpatient or inpatient treatment
- The age of the child.
A block indicating the status of a person who cares for a sick child is unimportant for an accountant. If it is a parent, guardian, relative, then the calculation does not change.
How is the children’s sick leave calculated if no child is ill
Often, in the autumn-winter period, all children living in the family get sick. The reason is colds and viral diseases. In this case, what about the payment of sick leave to parents (guardians, grandparents)?
From the point of view of issuing a temporary disability certificate, there are nuances: one person can issue a sick leave for all children, or a separate sick leave is issued for each child.
For example, my mother took a sick leave for the eldest child, and my grandmother took a sick leave for the youngest. One sick leave can be opened for two children, and a separate one is opened for the third.
If one child has recovered, but the second one has fallen ill, then the electronic disability certificate can be extended if he is also cared for by a person, as indicated in the sick leave. Another option is that the ELN can be opened by another parent, guardian, trustee, relative.
Briefly about the main thing
The children’s sick leave is opened for a person who is insured in the Social Fund, as having the right to pay for the time of illness. These can be not only full-time employees, but also individuals working under a GPH contract. There is a special rule for them: for the previous year, at least 2.9% of the minimum wage must be paid. The amount of the payment depends on the age of the child, the length of service of the employee and the type of treatment.
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