A foreign citizen worker brought a sick leave certificate. Which foreign workers need paid sick leave?

A question came to the editor: “The company plans to hire foreign citizens (mainly from neighboring countries - Armenia, Kyrgyzstan, Kazakhstan and the Republic of Belarus) and conclude labor and civil contracts with them.

Do they need to pay sick leave? If so, how? And how is the insurance period of temporarily staying foreign citizens from the EAEU determined?”

When are temporarily staying foreigners entitled to benefits?

At the same time, foreigners temporarily arriving from the EAEU countries (Belarus, Armenia, Kazakhstan and Kyrgyzstan) working in the Russian Federation under employment contracts are entitled to sick leave and all child benefits immediately - from the first day of work on the same conditions and in the same order as Russians (clause 5 of article 96, clause 3 of article 98 of the Treaty on the Eurasian economic union(signed in Astana on May 29, 2014). The Ministry of Labor of the Russian Federation explained this in a letter dated March 13, 2015 No. 17-3/OOG-268.

Insurance experience

The insurance period includes all periods of work or service. They are determined by the work book. Military service is included in the length of service, even if there is no entry about it in the work book. The period of service is confirmed by a military ID. Studying is not included in the insurance period, even if there is an entry about it in the work book.

There are no periods not included in the length of sick leave. It includes any time when a person was listed as an employee of the organization, even if he was sick, on vacation or did not work for other reasons. Leave to care for a child up to three years old is included in the length of sick leave without restrictions (letter of the Federal Social Insurance Fund of the Russian Federation dated 09.08.2007 No. 02-13/07-7424).

The insurance (work) experience acquired by a foreigner outside the Russian Federation is fully taken into account when calculating temporary disability benefits if an agreement on this is concluded between Russia and another state (clause 6 of the Rules approved by Order of the Ministry of Health and Social Development of the Russian Federation dated 02/06/2007 No. 91). For citizens of the EAEU there is such an agreement (clause 3 of Article 98 of the Treaty on the Eurasian Economic Union of May 29, 2014).

Foreign sick leave

The employee must contact the medical institution at his place of residence to replace the sick leave issued in the EAEU state with a certificate of incapacity for work. Russian model, which the organization will take into account and accrue benefits to the employee (Article 8 of the Agreement on the provision of medical care citizens of member states of the Commonwealth of Independent States (concluded in Moscow on March 27, 1997), clause 7 of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n).

Work agreement

Feeling unwell when a person needs sick leave can happen to anyone. At the same time, for an employee who is a citizen of the Russian Federation, there are no problems; he can simply issue a sick leave. Whereas with foreigners the situation is more complicated. An employer, when hiring a foreigner, asks the question: are any guarantees provided to foreign citizens in case of illness? In this article we will try to answer this question and consider in detail how to accrue sick leave to a foreigner in 2020.

Who is entitled to temporary disability benefits in the Russian Federation?

Foreign citizens who work under contracts with Russian employers are taken into account. Foreign citizens who have the status of permanent residents or temporary residents in the territory of the Russian Federation are taken into account. This does not take into account the order of their arrival in Russia - visa or visa-free. Until recently, temporarily staying foreign citizens did not have the right to sick leave benefit. But since July 2015, such employees are also entitled to temporary disability benefits, but with certain conditions.

Thus, the following foreign citizens are entitled to receive sick leave benefits:

• Residents permanently or temporarily in the Russian Federation;
• Stateless persons.
• Temporarily staying in the Russian Federation, only if the employer paid insurance premiums for them for at least 6 months before insured event. The exception is temporary foreigners who are highly qualified specialists. Such specialists are not insured persons and are not entitled to benefits.

There are rules for refugees and foreigners who have received temporary asylum in the Russian Federation. A refugee is paid sick leave according to the rules applicable to citizens of the Russian Federation, and for citizens who have received temporary asylum, the rules for temporary residents are applied.

Important! Citizens arriving from countries party to the Treaty on the Eurasian Economic Union have the right to count on social security on an equal basis with Russian citizens.

Citizens working under an employment contract in Russia who arrived from Belarus, Kazakhstan, Armenia or Kyrgyzstan are paid sick leave in accordance with the legislation of the Russian Federation. All citizens of the listed states have the right to the same social security (including insurance in case of temporary disability) as Russian citizens. This follows from Article 98 of the Treaty on the Eurasian Economic Union. That is, such citizens, regardless of status, are insured persons. At the same time, the length of service that the listed citizens have earned in their country should be counted for the purposes of social insurance in the Russian Federation.

Period of work for calculating sick leave

Important! For a temporarily staying foreigner, sick leave can be calculated only after six months of work, that is, provided that insurance contributions to the Social Insurance Fund have been paid for him for at least 6 months.

Moreover, if an employee got a job not from the beginning of the month, but from the middle or at the end, this month is also included in the total 6-month period. For example, a foreign citizen temporarily staying in the Russian Federation was hired on January 25, 2017. In this case, if insurance premiums were transferred to the Social Insurance Fund for him, the employee has the right to count on sick leave from July 1, 2017. That is, January is also taken into account in the specified period of 6 months.

Thus, in order to establish how to calculate sick leave for a foreign employee, you need to find out what country he came from. If he arrived from the countries of the EAEU, then he, along with Russian citizens, has the right to sick leave benefits. If a citizen arrived from another foreign country, then his right to benefits arises only 6 months after employment in Russian organization, provided that during this period the employer transfers social insurance contributions for him.

How to calculate sick leave for a foreigner

Sick leave is calculated based on the average earnings received by the employee for the two calendar years preceding the sick leave. That is, if sick worker took in July 2017, you need to take into account 2016 and 2015. It is taken into account when calculating earnings for which the employer accrued contributions to the Social Insurance Fund.

The amount of the benefit will also depend on the employee’s length of service:

• less than 5 years – 60% benefit;
• 5 – 8 years – 80% benefit;
• more than 8 years – 100% benefits.

Important! When calculating the total length of service, periods when the foreigner worked under an employment contract are included.

An example of calculating sick leave for a foreigner

Example 1. Calculation of sick leave for a temporarily staying foreigner

A foreign employee arrived in Russia from Georgia and got a job in Russian company in January 2017. In September 2017, the employee took sick leave for seven days from the 4th to the 10th.

The calculation years are 2016 and 2015, the insurance period is more than 6 months, there is no earnings from which contributions to the Social Insurance Fund were made for the employee in the period 2015-2016, accordingly, we make the calculation based on the minimum wage. The employee's work experience is less than 5 years.

Average daily earnings according to the minimum wage: 7800 x 24 / 730 = 256.44 rubles, where

7800 – minimum wage established for September 2020;

24 – number of months in the billing period;

730 – number of days in the billing period.

The benefit will be: 256.44 x 7 x 60% = 1077.05 rubles, where

Where 7 is the number of days of sick leave;

60% – amount of benefit payment.

Example 2. Foreign worker from an EAEU country

A foreign worker from Armenia was accepted into the Russian organization on October 9, 2017. In November, an employee brought in sick leave for 7 days. The total length of service of the employee is 7 years. The Republic of Armenia is a member of the EAEU countries, so sick leave benefits can be accrued to it without waiting for a six-month period:

7800 x 24 / 730 days x 7 days x 80% = 1436.05 rubles

Maternity benefits for foreign citizens

Example 3. Calculation of maternity benefits for a foreigner from the EAEU

A foreigner from Kazakhstan got a job in a Russian organization in March 2017. From July 1, 2017, she leaves maternity leave, about which she brought a sick leave certificate for 140 days. Kazakhstan is part of the EAEU countries, so we are obliged to pay maternity benefits to citizens. Based on the minimum wage of 7,800 rubles, a citizen of Kazakhstan received maternity benefits:

7800 x 24 / 730 x 140 x 100% = 35,901.37 rubles.

In addition to the BIR benefit, the employee has the right to count on child care benefits for up to 1.5 years.

From this article you will learn, in particular, how candidates are selected for invitation to a meeting of such a commission and what to do when you receive an information letter from the inspectorate and a notice of invitation to the taxpayer. Almost all tax schemes have their weak point. (Slightly paraphrasing V.I. Lenin, we can say that there is always that link that the tax authorities need to grab onto in order to pull out the whole chain.

Sick leave cannot be calculated based on a copy. If an employee quits his job and, within 30 calendar days after his dismissal, turns to his former employer with a request to pay for benefits, then his request must be granted.

Consultant pulse

"On insurance premiums in Pension Fund Russian Federation, Foundation social insurance Russian Federation, Federal Fund mandatory health insurance and territorial compulsory health insurance funds"

That is, the employer does not have the right to pay social benefits to foreign workers temporarily staying in the Russian Federation at the expense of the Federal Social Insurance Fund of the Russian Federation, even if the employee takes sick leave.

Sick leave for a foreigner

To receive sick leave, a foreigner with a health insurance policy in hand should be sent to the clinic at the place of residence - to receive a certificate of incapacity for work issued in accordance with all the rules (clause

Sick leave from another country

But because of this, the employee should not be deprived of temporary disability benefits, and for this, the sick leave from another country must be legalized. The method of confirming the fact of temporary disability while abroad is established by the Procedure for issuing certificates of incapacity for work (Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n)

Issuance of certificates of incapacity for work and their payment to foreign citizens

2 of the Federal Law of July 25, 2002 No. 115-FZ

"ABOUT legal status foreign citizens in the Russian Federation"

What circumstances should force executive think about whether it is necessary to pay sick leave to an employee at all?

September 21, 2020 at 03:58 pm From July 1, 2020, electronic sick leave was equal to traditional paper leave.

Temporarily staying foreigners-HQS are not paid sick leave

Foreign workers - highly qualified specialists temporarily staying in Russia - are not subject to compulsory social insurance in case of temporary disability and in connection with maternity. Accordingly, they are not paid for sick leave.

If foreign HQS employees have the status of permanently or temporarily residing on the territory of the Russian Federation, they are subject to compulsory social insurance, and, accordingly, payments made in their favor are subject to insurance contributions to the Social Insurance Fund of the Russian Federation.

Foreign citizens and stateless persons temporarily staying on the territory of Russia, from January 1, 2015, receive the right to insurance coverage in the form of temporary disability benefits.

Amends two documents: Federal Law No. 255-FZ dated December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” and Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund.”

Foreign citizens and stateless persons temporarily staying on the territory of Russia, from January 1, 2015, receive the right to insurance coverage in the form. An obligation is being introduced for employers who hire these workers to pay insurance premiums for them to the Federal Social Insurance Fund of the Russian Federation at a special rate. This means that the burden on employers who employ foreign workers will increase from 2015.

Right to benefits

Foreign citizens and stateless persons temporarily staying on the territory of Russia, until January 1, 2015, were not included in the number of insured persons in the field of compulsory social insurance. For payments in their favor, contributions to the Russian Federal Social Insurance Fund for insurance in case of temporary disability and in connection with maternity were not accrued. Now such persons, in addition to highly qualified specialists, are included in the insured persons (Article 2 of Law No. 255-FZ).

Foreigners and stateless persons who have temporary residence permits or residence permits in the Russian Federation receive insurance coverage from the FSS of Russia on an equal basis with Russian citizens.

However, for such insured persons, paragraph 4.1, which is additionally included in Article 2 of Law No. 255-FZ, establishes restrictions on the type of benefits that they are entitled to count on. Of all types of insurance coverage, they are only entitled to temporary disability benefits. Employers must assign and pay such benefits according to the general rules, but on the condition that contributions to the Social Insurance Fund of Russia for such an employee were transferred for a period of at least six months preceding the month in which temporary disability occurred.

A foreigner temporarily staying in Russia was hired in March 2015. The employer began paying contributions to the Social Insurance Fund of the Russian Federation for him in March. The employee's right to benefits will arise only in September 2015.

Migrants do not receive rights. That is why the insurance rate for their employers is set special - lower than the general one.

Special rate

WITH On January 1, 2015, payments and rewards accrued to foreign persons and stateless persons with a migration status temporarily residing in Russia (except for highly qualified specialists) are subject to insurance contributions to the Federal Social Insurance Fund of the Russian Federation at a rate of 1.8 percent (subclause 2.1, clause 2, article 112 Law No. 212-FZ). This tariff is established for policyholders paying insurance premiums for general tariff in the amount of 2.9 percent of the maximum base for calculating contributions to the Social Insurance Fund, and for some beneficiaries. The list of beneficiaries is established by paragraphs 2 and 3 of Law No. 407-FZ, these are:

• business entities and partnerships that deal practical application(implementation) of the results of intellectual activity;
• residents of special economic zones;
• IT organizations.

In conclusion, we note that since 2015, the maximum base for calculating contributions to the Social Insurance Fund of Russia is established separately from contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund. Its value will be 670,000 rubles (Resolution of the Government of the Russian Federation dated December 4, 2014 No. 1316). In this regard, let us turn to the Federal Law of December 1, 2014 No. 406-FZ. It states that policyholders making payments individuals, do not charge compulsory social insurance contributions to the Federal Social Insurance Fund of Russia for payments exceeding the maximum base size (clause 1 of Article 5 of Law No. 406-FZ). Therefore, in our opinion, if payments in favor of temporarily staying foreign citizens (and stateless persons) exceed limit value base, insurance premiums for the excess amount do not need to be charged.

Sick leave for foreigners in 2016 is calculated based on the minimum wage. At the same time, the calculation of the insurance period for calculating the amount of daily benefits has some peculiarities. Let's look at examples of how to calculate sick leave for a foreigner. From January 1, 2015, people are subject to compulsory social insurance foreign persons and stateless persons temporarily staying on the territory of the Russian Federation, working under an employment (but not civil law) contract (Part 1, Article 2 of Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ); p 1 Article 2, Article 4 of the Federal Law of December 1, 2014 No. 407-FZ). The duration of the employment contract does not matter. This innovation imposes an obligation on employers to pay insurance contributions to the Federal Social Insurance Fund of Russia for such employees. An exception to this rule is highly qualified specialists (Federal Law of July 25, 2002 No. 115-FZ).

How is sick leave paid for a foreign worker?

In areas and localities in which they are duly applied regional coefficients, the amount of benefit calculated for the insured person based on the minimum wage is determined taking them into account (clause

11.1 Regulations). The amount of daily temporary disability benefits depends on the length of the employee’s insurance period (Art.
7

Attention

Law No. 255-FZ) (see table below). Insurance period for calculating sick leave for foreigners Insurance period Amount of benefit Amount of daily benefit depending on the insurance period up to 5 years 60% 122.38 rub.

The insurance period of foreign citizens working in the territory of the Russian Federation includes: 1) periods of work in the territory former republics Soviet Union until January 1, 1991 (sub.

"c" clause 2, sub. “a” clause 3 of the Rules, approved.

My own lawyer

Since 2015, a foreign citizen temporarily staying in Russia has the right to receive temporary disability benefits at the expense of social insurance funds.
But only on condition that the employer paid insurance premiums for him for a period of at least six months before the month in which such an employee fell ill.
This restriction does not apply to employees from EAEU countries.
Regardless of their status, they are entitled to sick leave benefits from the first day of work in a Russian organization.
Insured persons, that is, citizens subject to compulsory social insurance in case of temporary disability, have the right to paid sick leave.

Sick leave for foreigners

In what cases is payment made? A certificate of incapacity for work can be issued to a foreign citizen and paid for by the employer only in the following cases:

• if the employee permanently resides in the Russian Federation;
• if the employee temporarily resides in the Russian Federation.

However, it is impossible to pay sick leave in the following cases:

• the employee is temporarily staying on the territory of the Russian Federation;
• the employer does not pay contributions to the Social Insurance Fund;
• the employee is in Russia illegally.

When applying for sick leave, the first two days of incapacity for work are paid to the foreign worker directly by the employer.

How to pay sick leave to a foreign worker

In 2015, a foreign citizen officially employed in the Russian Federation is subject to the same laws as a Russian citizen.

If for some reason the employer does not make contributions to the Social Insurance Fund for its employee of foreign origin, then paying sick leave at the expense of the Social Insurance Fund becomes impossible.

Info

In this case, the benefit can only be paid by the employer himself at his own expense.

Payment of sick leave for foreign citizens

The following do not have the right to issue certificates of incapacity for work:

• organizations providing emergency medical care;
• blood transfusion stations;
• hospital emergency departments;
• hospitals providing a course of preventive treatment based on balneological and mud procedures;
• centers engaged in medical prevention and disasters, forensic medical examination;
• health care supervisory institutions monitoring the protection of consumer rights and human well-being.

To issue a sick leave certificate, a foreign citizen must present a document proving his identity.

Usually we're talking about about a passport, but, in the absence of one, it could be, for example, a driver’s license, that is, a certificate with the owner’s personal photograph pasted in.

Which foreign workers need paid sick leave?

The work experience earned by citizens of EAEU member countries in their home countries is counted in Russia for social insurance purposes.
When hiring a foreigner, the employer must provide him with a VHI policy or enter into an agreement on medical care Since 2015, as mandatory condition employment of a foreign worker temporarily staying in Russia is the presence of VHI policy.

A foreign citizen can independently purchase such medical insurance or the employer can enter into an agreement with a medical organization to provide paid medical services to a foreigner.

Information about these documents must be included in the employment contract (Part 2 of Art.

327.2 of the Labor Code of the Russian Federation). Upon expiration of the VHI policy or medical care contract, the employer must remove the foreign employee from work.

Sick leave for a foreign worker

The right to receive sick leave benefits arises for a temporarily staying foreign worker in all cases provided for in Part 1 of Article 5 of Law No. 255-FZ, including when not he himself, but his child fell ill.

At the same time, payment of benefits in connection with maternity of the specified category of persons current legislation not provided (letter of the Federal Social Insurance Fund of Russia dated February 20, 2015 No. 02-08-01/04-466l).

By general rule Temporary disability benefits are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of the onset of temporary disability (Part.

Law No. 255-FZ). IN average earnings, on the basis of which such benefits are calculated, it is necessary to include all types of payments and other remuneration in favor of the insured person, for which insurance contributions were calculated to the Social Insurance Fund of Russia (Part.

2 tbsp. 14 of Law No. 255-FZ).

How to pay sick leave to a foreign worker

A question came to the editor: “The company plans to hire foreign citizens (mainly from neighboring countries - Armenia, Kyrgyzstan, Kazakhstan and the Republic of Belarus) and conclude labor and civil contracts with them.

Do they need to pay sick leave? If so, how? And how is the insurance period of temporarily staying foreign citizens from the EAEU determined?” When temporarily staying foreigners have the right to benefits Temporarily staying foreigners have the right to benefits for temporary disability, provided that the organization paid social insurance premiums for them for at least six months before the month of illness (Part.

4.1 Art. 2 of the Federal Law of December 29, 2006 No. 255-FZ).
Social Insurance Fund. But you should definitely take into account several very important points:

• funds specified in Article No. 9 of Law No. 212-FZ are necessarily excluded from the calculation;
• increase must be taken into account wages or its decrease - this moment regulated by Regulation No. 375 of June 15, 2007;
• it is required to take into account all income that was received in in kind– according to Regulation No. 375 is taken market price goods;
• When receiving wages or other income in the currency of other countries, it is necessary to convert into rubles - at the exchange rate Central Bank Russian Federation;
• it is necessary to take into account earnings from all places of work - in case the employee is employed in several organizations.

The third stage is the calculation of average daily earnings.

Labor legislation on the territory of the Russian Federation is quite loyal not only to Russian citizens, but also to visitors.

If necessary, the employer has the right to issue sick leave benefits for employees with foreign citizenship. Features In 2015, the labor legislation of the Russian Federation underwent many changes.

One of the innovations was the obligation to pay cash benefits to foreigners if they take out sick leave.

Since recently, employers have been paying contributions to the Social Insurance Fund from wages accrued to foreign citizens.

These changes were approved by Federal Law No. 407-FZ dated December 1, 2014.

Sick leave for a foreign worker 2017

Federal Law No. 407 raised issues regarding the availability of the minimum insurance period required to obtain the right to accrue cash benefits.

The concept of insurance experience includes not just work and stay in Russia, but the period of time during which the owner paid insurance premiums for a foreign worker to the Social Insurance Fund in case of temporary disability due to various causes of deterioration in health and vital functions of the body.

Since 2015, the norms of Federal Law No. 255 have been supplemented by clause 4.1 of Art. 2. It is here that the legislator clearly defines that a foreign citizen has the right to receive insurance coverage in the form of a monetary benefit for temporary disability only if the employer paid regularly required contributions for him for at least six months before the moment when the person fell ill or was injured.