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1c donor reflection in accounting. Donor days

Day off at shift work Labor legislation guarantees donors 2 days of rest to restore health, regardless of how their working day is structured:

five days with an 8-hour working day;
12-hour shifts (day-night) with two days off;
three days later.

The Labor Code does not stipulate the procedure for providing and paying donor days off for shift work. This question clarifies federal Service on labor and employment in letters No. 3287-6-1 of 2009 and No. 402-6-1 of 2012. When working in shift work, employees are provided with time off for donating blood on days that coincide with their work shifts. But the duration of the rest provided by the law is equal to 8 working hours. If their change lasts longer (12, 24 hours), they make up for the missing time in the form of improvements.

How to take time off for donating blood?

Home / Day off / For donating blood Lack of donor blood is one of the social problems Russia. But every third person needs it at least once in his life. To always have it at hand, at least 2.5% of the country's population must be permanent donors.

free meals on the day of donation (this includes meat, red fish, dairy products, chocolate); lunch can be replaced with products: caviar, juice, fish.

Attention The law prohibits the substitution of monetary compensation for donor food.

Bad request

If he, having visited the blood transfusion station, continued to carry out his official duties, he was entitled to 2 days off - “other” (substitute) and “additional”. Whole blood can be donated no more than 4-5 times a year; plasma and other elements (platelets, erythrocytes, leukocytes) donate no more than 12 times a year. Thus, an employee can accumulate from 5 to 24 days off during the year.

Attention

Donating blood in non-working hours Labor legislation goes to meet the interests of people if they donate blood outside of working hours: on weekends, on holidays, on vacation. In this case, they are entitled to another day of rest (part 3 of article 186 of the Labor Code). In addition, they are entitled to an additional day - a total of 2 days off.

IMPORTANT Donor day is not paid if a person donated blood during the period of sick leave. If healthy parents donate blood, having sick leave for child care, all benefits remain.

Payment and provision of donor days in 2018

Among them are:

the federal law dated 22.07.2012 No. 125-FZ "On the donation of blood and its components." This document defines the financial aspects of the problem.
Order of the Ministry of Health of the Russian Federation No. 364 of 09/14/2001 describes the restrictions associated with donating blood. In particular, this document lists the cases when the selection of biomaterial is unacceptable.
Art.
186 of the Labor Code of the Russian Federation describes the procedure for granting rest days.

Any violation is unacceptable regulatory documents... If the company's management ignores the law, a complaint should be filed with the law enforcement agencies.

Rules for registration and use of donor days according to the labor code of the Russian Federation

Info

But the employer is obliged to give the person one more (that is, the second) day off.

In the event that the authorities do not allow them to be absent from the service for donating blood, their opinion can be ignored. In this situation, the law is on the side of the person who has decided to help his neighbor.

But this rule is optional. It is perfectly acceptable to return to the facility after donating blood. Then the management will be obliged to provide the worker with two days off on demand. Additional days off are issued by order.

How to arrange "donor days" (part 1)

How to calculate payment for the days of blood donation and rest to the donor worker, in the program "1C: Salary and personnel management 8" (rev. 3.0). Persons who voluntarily undergo a medical examination and voluntarily donate blood and (or) its components are called donors (clause 2 of article 2 of Law No. 125-FZ). The employer is obliged to provide the donor employee with the following guarantees and compensations stipulated by the legislation of the Russian Federation:

Release the employee from work on the day of blood donation or related medical examination (Part.
1 tbsp. 186 of the Labor Code of the Russian Federation).
Provide the donor employee with another day of rest (part 5 of article 186 of the Labor Code of the Russian Federation), if he:
- went to work on the day of donating blood (except for hard work and work with harmful and (or) dangerous conditions labor, when the exit of the employee to work on that day is impossible) (part 2 of Art.

Vacation for blood donors, additional leave, how to arrange a vacation

donated blood during the period of annual paid leave, on a weekend or a non-working holiday (part 3 of article 186 of the Labor Code of the Russian Federation).

Provide the donor worker with an additional day of rest after each day of blood donation (part 4 of article 186 of the Labor Code of the Russian Federation). The specified day of rest, at the request of the employee, can be added to the annual paid leave or used at another time during the year after the day of donating blood and its components.
When donating blood and its components, keep the employee's average earnings for the days of delivery and the days of rest provided in connection with this (part 5 of article 186 of the Labor Code of the Russian Federation).

new article

С: Salary and personnel management 8 "(rev. 3.0). How can donor workers pay for the days for donating blood (+ video)? The video was made in the program "1C: Salary and Human Resource Management 8" release 3.0.25. Article 186 of the Labor Code of the Russian Federation lists guarantees and compensation for workers in the event of donating blood and its components. For the days of delivery and the days of rest provided in connection with this, the employer retains for the employee his average earnings. In the program "1C: Salary and Human Resources Management 8", version 3.0, the standard calculation type Payment for the days of donating blood and its components is available for accrual if during the Initial setting of the program the Use payment for days of donating blood and its components (donor days) checkbox is selected. To register the day of blood donation or the day of rest associated with it, you need to go to the Personnel menu - All absences of employees - Create a document Absence with saving payment.

Rest days for donating blood must be agreed with the employer, held by order indicating the date, method of payment and justification of the benefit. The most common way to use this time off is to add it to your next vacation. Although the employee can use them at other times at his own discretion.

Important

Attention Donor days must be used within 12 months from the date of blood donation. After this period, the benefit becomes invalid. The second limitation of this benefit is a change of job.

If the employee did not use the days off for donating blood at the old place, the new employer has the right not to provide or pay for them. How is the donor day drawn up in the report card? Documenting donor time off on the report card depends on the donor's behavior. It is carried out strictly on the basis of certificates issued by the blood collection organization.

How to properly arrange a day of rest for an employee for donating blood in 1c

Additional information In the letter of the Ministry of Labor No. 14-2 / OOG-1727 of 2017, it was once again confirmed that the donor day off is paid as an 8-hour working day, including the day of rest attached to the vacation. If the employer refuses rest days Article 26 of Law No. 125-FZ states that the employer is obliged to provide the donor with the prescribed benefits for donating blood. The basis is certificates No. 401 / and No. 402 / y, which must be presented by the employee.

Often, the administration tries to put absenteeism and punish an employee who missed 2 working days.
The Labor Code of the Russian Federation does not indicate that the employee is obliged to warn the employer about the donation, therefore, such actions of the administration will be illegal.
Another case of violation of the law is providing an employee with only one extra day if he donated blood on a weekend or while on vacation.

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

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

How to arrange donor days in 1C

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

- the need to keep the average earnings for the employee on the day of donating blood, provided that the employee presents a supporting document (part 5 of article 186 of the Labor Code of the Russian Federation). For more details on what document confirms the fact of donating blood, see clause 2 of this material;

How to arrange - donor days - (part 2)

Yes, there are situations in life when the need to donate blood arises suddenly. And communication problems can prevent an employee from reporting an unplanned absence. In this case, we put NN in the report card (or the digital code "30") - failure to appear due to unclear circumstances. And only after clarification (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 adjustments from accountants. wages: first, withdraw the accrual for the day of vacation, calculate the average earnings for the day of donating blood, then make an additional charge for the remaining day of the vacation, which may be in a completely different month and will require a different calculation. This approach leads to the opinion that additional days of rest should be formalized by an order granting leave.

Donor days

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

Donor days taxation. There is a lot of controversy about this. However, this type of calculation is subject to personal income tax and insurance premiums. This conclusion can be made on the basis of Art. 217 of the Tax Code of the Russian Federation, which lists incomes that are 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 specialists of the Ministry of Finance of Russia adhere to the same opinion (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 the personal income tax on the average earnings paid to the donor, then its decision may have to be defended in court. There is also a list of amounts that are not subject to insurance premiums (Art. 9 of Law No. 212-FZ and in Art. 20.2 of Law No. 125-FZ). Payment - the average earnings of an employee retained by the employer in accordance with Art. 186 of the Labor Code of the Russian Federation, - no donors. Based on the foregoing, specialists from the FSS and the Ministry of Health and social development The Russian Federation believes that the amount of average earnings paid by the organization to donor workers for the days of donating blood 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 of 03/15/2011 No. 784-19, Social Insurance Fund of the Russian Federation from 17.11.2011 No. 14-03-11 / 08-13985). Arbitrage practice is also formed in favor of calculating insurance premiums for the payment of average earnings for the days of donating blood.

Payment and provision of donor days in 2019

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

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

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

If the selection was made during a 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.
In the event that the authorities do not allow them to be absent from the service for donating blood, their opinion can be ignored. In this situation, the law is on the side of the person who has decided 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 HR officer for accounting.

fill out the form and register;
verify your identity by means of a passport;
inform the doctor about all diseases and surgical interventions that have happened 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 stipulated in employment contract (collective agreement). The payment is made directly by the employer.

Nevertheless, even in spite of the fact that donation is carried out on the initiative of the person himself and does not have a lot of formalities and requirements. People who work in various organizations and companies are often involved in donations. Consequently, problems may arise with the employer. In order to avoid such, the rights of donors and the Labor Code of the Russian Federation were combined. One article was devoted to this point (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 again enterprise order not formalized, and the absence of an employee in connection with the fulfillment 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 on the day of blood sampling still went to the enterprise in agreement with the management, it is advisable to issue an application due to the fact that the procedure for remuneration of labor hours and blood sampling differs, and the consent of the boss must be recorded.

It is also recommended to define procedure for implementing 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 the production need. In particular, it is possible to stipulate a condition on the provision of a donor day immediately after blood collection or its joining to the main leave in a collective agreement.

Reflection of donor days in the timesheet

It must be remembered that according to Art. 186 of the Labor Code of the Russian Federation, the employee is granted exemption from labor duties not only directly on the day of donating blood, but also on the day when he undergoes the necessary medical examination. In addition, after donating blood, the employee is given a day of rest, paid in the amount of average earnings. At his will, the employee can, by submitting an application to the manager, add this day to the vacation.

I (01) - the employee showed up and worked the daytime;
Н (02) - the employee worked the night shift;
С (04) - overtime work;
LCh (21) - work on a "short day", the duration of work was reduced in accordance with the legislation.
G (23) - the employee was absent, performing duties in favor of the state or society in established by law cases;
ОВ (27) - additional paid day off;
NN (30) - failure to show up for work for an unknown reason;
NB (35) - the employee was not allowed to perform work duties, the salary was not charged;
NZ (36) - work has been suspended due to non-payment of wages.

How to arrange rest days for a blood donor

In this version, again, the law does not require the employee to issue a written request for an additional day of rest, but if it was not used immediately after the day of donating blood, then, in our opinion, the employee cannot use this day of rest without warning the employer, on which lies the responsibility of 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 himself, he must notify the employer about it. This means that in order to provide an additional day of vacation, the employee will need to write a statement.

Of course, it is good if the employee at least verbally warns his immediate supervisor or personnel officer about the time and reasons for his absence from work, and provides supporting documents after going to work. But in any case, the employer does not have the right to demand from the employee a written (and even oral) preliminary notification of the reasons for his absence.

Donor days and everything connected with them

blood donation took place on a weekday. Upon arrival at the enterprise, the worker 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 donation.

If you donate the maximum dose of blood twice within one year, you can expect to receive a sanatorium voucher out of turn. Particular attention should be paid to additional time to restore health - donor days in Russia. According to, Art. 186 of the Labor Code of Russia, the donor has the opportunity to receive two days of paid rest- the first day of the actual donation of blood, and the second - any of your choice.

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Article 6 of the Law of the Russian Federation of 09.06.1993 No. 5142-1 "On the donation of blood and its components" directly obliges the heads of organizations to freely release the employee who is the donor to the health care institution on the day of donating blood and its components and on the day of the related medical examination. In accordance with Articles 185 and 186 of the Labor Code of the Russian Federation, during the examination, blood donation and the days of rest provided in connection with this, the 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 the saved earnings is made by the document "Payment for the average earnings". The requisite "Month of accrual" indicates the month in which the payment for donor days will be included in the employee's payroll. In the requisite "Calculation type" you can select "Payment by average earnings".

If you need special taxation, it is desirable to create a new basic accrual of the organization - "Donor Days" with the calculation method "By average earnings".

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Absence with retention of payment

The document Absence with retention of payment in the applied solution ZUP 3.0 / 3.1 is intended for registering various absences of an employee, for the time of which the average earnings are retained for him, and for calculating their payment according to the average earnings in accordance with the law.

On the “Main” tab,The main condition for registering absence is its period ( start date and endings) and Absence type. However, while there is no accrual with an appointment in the program, the document is not available. If at initial setup programs Did not have indicated what is used payment for the days of donating blood and its components (donor days) , then a message like "Not a single charge was found for registering absence" (see Fig. 1) is shown in Fig. 1.

Rice. 1 Absence with retention of payment

When such a message occurs, you need to start processing “Initial program setting"In the list of treatments in the" all functions "menu (see fig. 2)

Fig.2 Starting the processing "Initial setting of the program"

In the form of processing "Initial program setting" you need to go to the bookmark business trips, average earnings and check the box used to pay for the days of donating blood and its components (donor days)(see fig. 3)

After applying the setting, one such charge becomes available -Payment for the days of donating blood and its components ... Accruals for other types of absences, for example, during the medical examinations, advanced training with separation from the main job, etc. are entered only directly into the list of charges - settings for their automatic creation not provided.

Payment according to the average in the program is made for days (or hours) that are workers according to the employee's work schedule (including individual).

If during the initial setup of the program the option to register the intrashift payment for the days of blood donation was selected, then the checkbox is available. Part-time absence (intrashift) ... Its installation allows you to specify the absence period 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 chargesPaying the time of the saved average earnings and the installed switchIncomplete shifts on the bookmark Time tracking .

If, according to the employee, work with different types of time is envisaged on this day (for example, during the day and at night), then it is possible to clarify for what time the employee’s absence will be on-shift. This will allow you to correctly calculate the payment for different types time.

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