Who pays the employee’s sick leave in 2024: the SFR or the employer?

Often, an employee and an employer have a question about who pays for the sick leave, what regulations and legislative provisions exist.

In the early 90s, there was a period when real chaos reigned, and no one knew who was paying for an employee’s sick leave. A little later, an explanation was made where the disability certificate is paid for by both the employer and the operator of the social insurance system of citizens. Until 2023, this operator was the FSS (Social Insurance Fund), and after the reform of the pension and social system of the SFR (Social and Pension Insurance Fund of Russia). And what is the situation in 2024? We will tell you in the article.

General information about disability certificates

Sick leave or disability certificates are an official document that confirms the fact of a person’s illness. Starting from 2022, only electronic disability certificates (ELS) are issued in the territory of the Russian Federation instead of previously valid paper analogues. The employer, as well as the employee, can track information on the ELN both on the Public Services website and in the personal account of the SFR (section “Social Insurance” – former FSS web resource).

The procedure for payment of sick leave

An employee who has issued a disability certificate receives a social payment. The funds are paid both in case of an ordinary illness and in case of injury.


When carrying out work, the employee receives money only for the time worked. If you are on sick leave, you are paid for every day of your illness, including weekends and holidays.

  1. The employer pays for the sick leave only for the first 3 days of illness.
  2. All remaining sick days are paid by the SFR.
  3. Sick leave related to occupational diseases, accidents, caring for a sick family member, and other cases specified in FZ-255 are paid from the first day by the SFR.


Sick leave is paid in an amount not less than the minimum wage, but at the same time, depending on the length of service of the (general) employee, it is paid in the amount of 60%, 80% or 100%. Regardless of the length of service, the sick leave is paid in the amount of 100% if the patient is a child under the age of 8 years.

How many days will the disability certificate be paid

Here there is a special procedure for taking into account situations that are related to the disability certificate.

  • If the sign is an illness or injury, all sick days are paid by both the employer and the SFR.
  • If a child is ill, the duration of the sick leave payment will depend on the disease code.
  • If the cause code of the disease is 12 (postoperative complication or malignant neoplasm), the legal representative is paid for the entire period of the child’s illness in inpatient and outpatient settings.
  • If the code of the cause of the child’s illness is – 15 (HIV), the legal representative will be paid in full for the entire period of inpatient treatment.
  • If the child is under 7 years old. Illness code 12- payment is not more than 90 days. Code 09, payment no more than 60 days. The calculation for payment is carried out for the year in total.
  • A child from 7 to 15 years old. No more than 15 days are paid for each single sick leave. For a year – no more than 45 days in total.
  • A teenager from 15 to 17 full years old. A one-time sick leave is paid for no more than 7 days, and no more than 30 days in total per year.
  • A disabled child. The legal representative is paid for any period of illness, but no more than 120 days per year.
  • If an employee with the status of “disabled” is sick, then he is paid no more than 4 months to open 1 sick leave, and no more than 5 months in total for all disability sheets in one calendar year.
  • An employee who has signed a fixed-term contract for no more than 6 months, a sick leave is paid for no more than 75 days.
  • In case of tuberculosis, the sick leave is paid to the employee in full until the day of recovery or disability.

Receiving benefits on a disability certificate is considered income for employees, therefore, personal income tax is charged for each insured event. Personal income tax is not charged only if the employee has issued sick leave for both pregnancy and childbirth, and child care up to 1.5 years old.

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