Sick leave for the day of death. Who is paid sick leave benefits in the event of death? When personal income tax and social security contributions are not calculated

The employer is obliged to make payments due to the employee (salary, sick leave, compensation) upon provision of documents:

• confirming the fact of death;
• evidence of relationship or dependency (for example, a marriage or birth certificate);
• applications for payment of amounts due to the employee;
• sick leave.

Guest, meet - !

What payments are due to family members and dependents of a deceased employee?

“Pay the family members and dependents of the deceased employee the salary he did not receive and compensation for the vacation he did not use.1

Documents and payments

To receive payments, a family member (dependent) must present locally former job employee:

• documents confirming the fact of his death;
• documents confirming relationship or dependency (for example, marriage or birth certificate);
• application for payment of wages due to an employee.

Provide documents confirming the fact of cohabitation, labor legislation does not require.

The employer is obliged to pay wages within a week from the date of submission of documents. This is how it is provided Labor Code RF.

Also compensate family members or dependents of the deceased employee for unused vacation time. The fact is that in all cases of termination employment contract provided for by the Labor Code of the Russian Federation (including due to death), the day of dismissal is considered the last day of work of the employee (). And upon dismissal, employees are paid monetary compensation for all unused vacations ().

Applicants for payments

Members of his family can claim amounts not received by a deceased employee: spouse; children, including adopted children; parents, including adoptive parents.

In addition, people who were dependent on the deceased on the day of his death may apply for amounts not received by the deceased employee: brothers and sisters, grandparents, grandchildren, stepson and stepdaughter, stepfather and stepmother, etc. Being dependent implies receiving maintenance one person from another. Dependency is recognized as being fully supported and receiving assistance, which is a permanent and main source of livelihood for the dependent. Documentary evidence Dependency, as a rule, is the fact of living together and jointly running a household from a homeowners' association or housing office, and in case of separate residence - information about the provision of means of subsistence: money transfers, transfers to a card, receipts for purchases addressed to a specific person, etc. Also, confirmation can be a court decision on the obligation of a now deceased person to support and pay alimony to one of the relatives.

It is possible that several family members or dependents of a deceased employee apply to the employer for benefits. The legislation does not regulate which of them should receive wages and compensation for unused vacation. Therefore, the employer has the right to give money to the first person to apply if this person has the right to claim payments and has submitted the necessary documents.

If family members and dependents contact the employer at the same time and all have the right to receive payments, then they decide among themselves on the division of amounts due to the deceased employee independently. For example, a decision may be made to make a payment proportionally, or in fixed shares, or in full to one of the relatives. The employer can participate in such an agreement only as a supervisory and regulatory party without the right of final decision.

If the parties fail to find a compromise on payments, they will go to court to resolve the issue. Then the employer, based on the court decision, will make the appropriate payments in the order as written in the court ruling.

All these conclusions follow from the totality of the provisions of articles of the Family Code of the Russian Federation, the Labor Code of the Russian Federation and the decisions of the Plenum were confirmed Supreme Court RF dated May 29, 2012 No. 9.

If before the death the employee was on sick leave, then pay sick leave benefits to his relatives or dependents according to the rules of civil law. But any relatives, legal representatives of the deceased, or another person who has taken on the responsibilities of burying the deceased can receive a funeral benefit. The basis for payment is an application and the original death certificate.”

How to pay for the day of death of an employee. The employee died while on sick leave. Relatives presented sick leave and death certificate

“Include this day in the calculation of temporary disability benefits.

To assign sick leave benefits, medical organizations issue certificates of incapacity for work. The attending physician directly issues and extends the sick leave certificate after a personal examination. At the request of the patient, the doctor issues a newsletter on the day of application or on the closing day. As a rule, this happens on the day it closes.

This is provided for in paragraphs , and of the Procedure approved.

During outpatient treatment, if the patient has died, the doctor closes the certificate of incapacity for work on the day of death. In the “Other” line, the doctor indicates code “34” and the date of death (Order approved).

For inpatient treatment, the certificate of incapacity for work must cover the entire period of such treatment. The doctor hands over this bulletin upon discharge from the hospital. If the patient dies in the hospital, the doctor will close the certificate of incapacity for work on the day of death. In the “Other” line of the sick leave there should be code “34” and the date of death (clause and the Procedure approved).

Accrue sick leave benefits for the entire period of incapacity, including the day of the employee’s death. After all, according to general rules the benefit is accrued from the first day of illness or injury until the employee recovers or until he becomes disabled, and in the situation under consideration - until the date of death (). That is, the employee’s period of illness will be the period from the day the sick leave is opened to the day it is closed.

Pay sick leave benefits as usual. That is, at the expense of the organization’s funds, pay only for the first three calendar days of the employee’s illness, and after fourth day The benefit is reimbursed by the FSS of Russia.

Benefits that a deceased employee did not receive should be issued to his relatives and dependents. Sickness benefits that are not claimed by relatives and dependents within four months are included in the inheritance. This order provided for in Article 15 of the Law of December 29, 2006 No. 255-FZ, articles and Civil Code RF. Similar explanations in .

Example of payment of sick leave benefits in the event of the death of an employee

Secretary of the organization E.V. Ivanova fell ill on August 24. While on sick leave, she died on August 29.

The costs of paying benefits for the period of Ivanova’s illness until the day of her death - from August 27 to 29 - are reimbursed by the FSS of Russia.

The organization paid the benefit to Ivanova’s husband.”

A professional help system for lawyers in which you will find the answer to any, even the most complex, question.

Answer to the question:

According to clause 6, part 1, art. 83 of the Labor Code of the Russian Federation, the employment contract is subject to termination due to the death of the employee. The document that serves as the basis for termination of the employment contract under this clause is a copy of the death certificate. Until documents confirming the death of the employee are provided, dismissal is not carried out. For now, you can put the code “NN” on your report card.

The date of termination of the employment contract will be the day of death of the employee (the date indicated on the death certificate, regardless of the date of drawing up the document), since this date is the day the grounds for termination of the employment contract arise. Including on the same date (day of death), the employment relationship with the employee is terminated if he died on a weekend or a non-working holiday. In the report card up to the date of death, if the employee worked, then we enter the working days “I”; from the date of death in the report card we write: “the employment contract was terminated due to death.” If the employee was on leave at his own expense until the day of death, we put “BEFORE”. There is no need to submit a special document on termination of vacation at your own expense. But if you need to cancel the fact of termination of such leave, then in the dismissal order (or in a separate order) you can add an additional clause: “Consider order No. ____________ dated ____________ “On granting leave without pay _____________” as no longer in force with “____ "_________ due to the death of an employee"

Fill out the order to terminate the employment contract in Form No. T-8, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. As the basis for termination of the employment contract, it indicates the death of the employee with reference to clause 6, part 1, art. 83 of the Labor Code. As a document justifying the issuance of the order, they refer to the death certificate issued by the civil registry office (its details are indicated: number and date).

Thus, the date of dismissal will be the date of death, and the order will be from the current date (the date when you received a copy of the employee’s death certificate from relatives).

Line " The employee is familiar with the order (instruction)" will remain blank in the document. Obviously, the dismissed employee will no longer be able to sign, and the signature of his relatives is not required by law.

If relatives appear, then the payment of wages is made no later than a week from the date of submission of the relevant documents to the employer (copy of the death certificate, death certificate issued by the registry office, documents confirming the relationship). The basis for the payment of these amounts will be the application of the indicated persons, the employee’s death certificate and documents confirming the relationship with the deceased. If the deceased employee does not have the listed relatives, then other relatives can receive the specified amounts only by inheritance on the basis of a certificate of inheritance.

In addition, if the funeral was carried out at the expense of relatives, they have the right to claim social benefit for burial (v. 10 Federal Law dated January 12, 1996 N 8-FZ (as amended on July 28, 2012) “On burial and funeral business”). These funds are paid by the employer, the Social Insurance Fund reimburses the employer for its costs of paying benefits, as well as other social insurance benefits. The basis for payment of benefits is an application from relatives and a certificate from the registry office of death.

Document forms are given at the end of the answer.

Details in the materials of the Personnel System:

1. Answer:How to formalize dismissal due to circumstances beyond the control of the parties to the employment contract.

Inability to continue the employment relationship

In what cases should an employment contract with an employee be terminated due to circumstances beyond the control of the parties?

To be continued labor relations may be hampered by circumstances that are beyond the control of the employee or the organization’s administration. If one of them occurs, the employer is forced to terminate the relationship with the employee. Thus, dismissal due to circumstances beyond the control of the parties is permitted in the following cases:

• calling an employee to military service or sending him to an alternative civil service replacing it ();
• reinstatement of an employee who previously performed this work by decision of the state labor inspectorate or court ();
• non-election to office ();
• convicting an employee to serve a sentence that precludes the continuation of previous work in accordance with a court verdict that has entered into legal force ();
• recognition of an employee as completely incapable of work in accordance with a medical report ();
• death of an employee, as well as recognition by a court of an employee as deceased or missing ();
• the occurrence of emergency circumstances that prevent the continuation of labor relations (military operations, catastrophe, natural disaster, major accident, epidemic, etc.), if this circumstance is recognized by a decision of the Government of the Russian Federation or a regional authority ();
• disqualification or other administrative punishment, excluding the employee from fulfilling his job duties ();
• expiration, suspension for more than two months or deprivation of the employee special law(licenses, management rights vehicle, the right to bear arms, etc.), as a result of which the employee cannot work ();
• termination of access to state secrets (if the work performed requires such access) ();
• reversal of a court decision or labor inspection about the employee's reinstatement at work ();
• the employee has restrictions on his/her activities certain types labor activity, which exclude the possibility of him fulfilling his duties under the employment contract (). For example, criminal prosecution against an employee employed by ().

How to terminate an employment contract in the event of the death of an employee

First of all, it is necessary to document the fact of death. The main supporting document is a death certificate, and if a citizen is declared dead, a copy. As a rule, such documents are submitted by relatives of the deceased.

Based on the supporting document, formalize the termination of the employment contract under Part 1 of Article 83 of the Labor Code of the Russian Federation. To do this, issue an order by or by commercial organization. The date of termination of the contract will be the day of death indicated in the certificate. In this case, the order itself should be issued on the day when the employer actually became aware of the death of the employee, for example, relatives provided the relevant certificate. That is, the date of termination of the contract in the order in the event of the death of the employee may be earlier than the date of issue of the order itself.

Based on the order, make an entry and close the employee.

In the order, personal card and entry in the work book, do not use the wording “dismissed”. This is inappropriate for a deceased employee. It would be more correct to write: “The employment contract has been terminated.” Leave the fields provided for the employee’s signature in the order and personal card blank. In the work book, work records will also be certified by only one signature - the representative of the employer and his seal.

Such conclusions follow from the provisions of the articles, the Labor Code of the Russian Federation, the Rules approved.

What payments are due to family members of a deceased employee?

Thus, in the event of the death of an employee, the organization is obliged to pay members of his family not only the salary that he did not receive before the day of death, but also monetary compensation for the vacation that he did not use.

In the event of a dispute, the relatives of a deceased employee may demand payment of his salary in judicial procedure. In this case, the court will be able to recover wages not received only for three months preceding the day of the employee’s death. This is explained by the fact that an employee or his representative can go to court to resolve an individual labor dispute within three months from the day he learned or should have learned about a violation of his right (). The legitimacy of this position is confirmed by the courts (see. appellate ruling Supreme Court of the Republic of Bashkortostan dated February 27, 2014 No. 33-2760/2014).

Which relatives can claim benefits in the event of the death of an employee?

The answer to this question depends on the type of payment.

Thus, members of the deceased employee’s family can claim benefits not received by a deceased employee (salary, compensation for unused vacation, etc.). These include:

• spouses;
• children (including adopted children);
• parents (including adoptive parents).

In addition, persons who were dependent on the deceased on the day of his death may apply for amounts not received by the deceased employee.

Such conclusions follow from the totality of the provisions of articles, the Family Code of the Russian Federation, and the Labor Code of the Russian Federation.

What documents must be submitted to the court to declare an employee dead. Based on telephone conversation Information about his death was received from the employee’s relatives, but the organization does not have a death certificate. The employee is not a citizen of Russia and he has no relatives in Russia

The death of an employee, recognition of him as missing or deceased is grounds for termination of the employment contract due to circumstances beyond the control of the parties (). However, termination of an employment contract on this basis is possible only if one of two documents is available:

• death certificates;
• court decisions declaring an employee missing or dead.

Rostrud also confirms this position.

In the absence of a death certificate, you must apply to the court at the location of the organization with an application to recognize the employee as missing or deceased ().

The application must contain the information specified in the Civil Procedure Code of the Russian Federation. In particular:

• the purpose of recognizing a citizen as missing or dead. For example, “to terminate an employment contract on the grounds specified in paragraph 6 of part 1 of Article 83 of the Labor Code of the Russian Federation”;
• all circumstances known to the organization confirming the unknown absence of a citizen or his death (for example, information from the place of work, information received from relatives, witness statements, etc.). If possible, confirm these circumstances with documents (for example, a time sheet, a certificate from the place of temporary residence, a certificate of testimony in any form, etc.).

The unified application form is not approved by law. In practice, courts independently establish forms for such applications and bring them to the attention of applicants by posting samples on stands in the courthouse or on information sites on the Internet (see, for example, http://www.mos-gorsud.ru/clients/). If a sample specific application has not been established, then you can draw it up yourself in.

The court in preparing the case for trial sends inquiries regarding the last place of residence of the missing employee, to internal affairs bodies, military units, and other authorized bodies (). If the results of the inquiries do not allow the court to establish the fact of death or recognition of the employee as missing, then the court has the right to make such a decision after the expiration of the period established by law. Thus, a citizen is recognized as missing if during the course of a year there is no information at his place of residence about where he is. If there is no such information within five years, then the citizen is declared dead. This is stated in the articles of the Civil Code of the Russian Federation.

After the court satisfies the application, it will be possible to terminate the employment contract under Part 1 of Article 83 of the Labor Code of the Russian Federation ().

Editor's tip: before the court makes a decision to recognize the employee, whose job is retained, as missing or deceased, the organization with another employee ().

Ivan Shklovets,

deputy head Federal service on labor and employment

2.Document forms:

Sample order for termination of an employment contract (dismissal) due to the death of an employee

Unified form No. T-8
Approved by a resolution of the State Statistics Committee of Russia
from 01/05/04 No. 1

(order)
on termination (termination) of an employment contract with an employee (dismissal)

Motivated opinion of the elected official
trade union body in writing

Sample of filling out a work book

APPROVED
Government resolution
Russian Federation
dated April 16, 2003 No. 225

EMPLOYMENT BOOK

...
Job details

Forms of documents for funeral benefits:

To the manager ________________________________

(name of employer)

from __________________________________________

(Full name of the applicant, address of residence,

Statement

from relatives of a deceased employee about payment

social benefits for funeral

Was__ mother (options: father; other family member

(Full name of the applicant)

or other legal representative) of the deceased "__"________ ___

Employee _______________

(Full name of deceased employee) (name

What is confirmed by _______________________________.

employer)

According to para. 3 p. 2 art. 10 of the Federal Law of January 12, 1996 N 8-FZ “On burial and funeral business”, payment of social benefits for burial is made on the day of application on the basis of a death certificate by the employer, who was the insurer for compulsory social insurance in case of temporary disability and in connection with maternity in relation to

deceased on the day of death or in relation to one of the parents (other legal representative) or other family member of the deceased minor on the day of death of this minor.

Based on the above and guided by paragraph. 3 p. 2 art. 10 of the Federal Law of January 12, 1996 N 8-FZ “On Burial and Funeral Business”, request before “__”_______ ___ in the following order: _________________ pay social benefits for burial

In size ________ (__________).

(Full name, position of the deceased employee)

Application:

1. Certificate of death ___________________ dated "__"________ ___ city N ___.

2. Documents confirming the maternity (or: paternity) of the applicant (options: another family member or other legal representative) in relation to the deceased minor employee.

3. Power of attorney of the representative dated "__"________ ___ city N ___ (if a representative acts on behalf of the applicant).

"__"________ ___ G.

___________________

(signature)

ORDER No. 90

About payment of funeral benefits

Moscow 10/29/2012

Due to death storekeeper P.A. Bespalova

I ORDER:

Cashier A.V. Dezhnevoy pay the widow P.A. Bespalova - Elena Vasilievna Bespalova, series passport 46 02 № 545177 issued Department of Internal Affairs of the Voskresensky district of the Moscow region April 15, 2002 year, funeral benefit in the amount of expenses incurred in the amount __________________ (______________________________________________ ) rub. __________ cop.

Director A.V. Lviv

The following have been familiarized with the order:

Chief accountant A.S. Glebova

29.10.2012

Cashier A.V. Dezhneva

29.10.2012

With respect and wishes for comfortable work, Tatyana Kozlova,

HR System expert

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Yes, that's legal.

How to pay sick leave benefits

During outpatient treatment, if the patient has died, the doctor closes the certificate of incapacity for work on the day of death. At the same time, in the line “Other” he indicates the code “34” and the date of death. This follows from the Procedure approved.

For inpatient treatment, the certificate of incapacity for work must cover the entire period of such treatment. The doctor hands over this bulletin upon discharge from the hospital. If the patient dies in the hospital, the doctor will close the certificate of incapacity for work on the day of death. In this case, the “Other” line of the sick leave must contain the code “34” and the date of death. This follows from the points and the Procedure approved.

Accrue sick leave benefits for the entire period of incapacity, including the day of the employee’s death. Indeed, according to the general rules, benefits are accrued from the first day of illness or injury until the employee recovers or until he becomes disabled, and in this situation, until the date of death (). That is, the employee’s period of illness will be the period from the day the sick leave is opened to the day it is closed.

Pay sick leave benefits. That is, at the expense of the organization, you will pay only for the first three calendar days of the employee’s illness, and from the fourth day the benefits will be reimbursed by the Russian Social Insurance Fund.

Benefits that a deceased employee did not receive should be issued to his relatives and dependents. Sickness benefits that are not claimed by relatives and dependents within four months are included in the inheritance. This procedure is provided for in Article 15 of the Law of December 29, 2006 No. 255-FZ, articles

According to Part 5 of Article 15 of Law No. 255-FZ, accrued amounts of temporary disability benefits not received in connection with the death of the insured person are paid in accordance with the civil legislation of the Russian Federation, Article 1183 of the Civil Code of the Russian Federation establishes that sick leave is paid in the event of death family members of the deceased insured person, as well as his disabled dependents. In this case, demands for payment of these amounts must be submitted within four months from the date of death of the employee. After the expiration of the specified period, amounts due to the deceased and not claimed by members of his family who lived together with the deceased or dependents are included in the inheritance.

Therefore, the organization should not have paid benefits to the salary card of the deceased employee. Therefore, the FSS refusal is legal. Even though the heirs will have the right to dispose of the remainder cash on this map after inheritance.

Natalia Guseva, director of the Center for Education and internal control IDPO "International Financial Center", State Advisor of the Russian Federation, 2nd class

Situation: how to pay for the day of death of an employee. The employee died while on sick leave. Relatives presented sick leave and death certificate

Include this day in the calculation of temporary disability benefits.

To assign sick leave benefits, medical organizations issue certificates of incapacity for work. The attending physician directly issues and extends the sick leave certificate after a personal examination. At the request of the patient, the doctor issues a newsletter on the day of application or on the closing day. As a rule, this happens on the day it closes.

This is provided for in paragraphs , and of the Procedure approved.

During outpatient treatment, if the patient has died, the doctor closes the certificate of incapacity for work on the day of death. At the same time, in the line “Other” he indicates the code “34” and the date of death. This follows from the Procedure approved.

For inpatient treatment, the certificate of incapacity for work must cover the entire period of such treatment. The doctor hands over this bulletin upon discharge from the hospital. If the patient dies in the hospital, the doctor will close the certificate of incapacity for work on the day of death. In this case, the “Other” line of the sick leave must contain the code “34” and the date of death. This follows from the points and the Procedure approved.

Accrue sick leave benefits for the entire period of incapacity, including the day of the employee’s death. Indeed, according to the general rules, benefits are accrued from the first day of illness or injury until the employee recovers or until he becomes disabled, and in this situation, until the date of death (). That is, the employee’s period of illness will be the period from the day the sick leave is opened to the day it is closed.

Pay sick leave benefits. That is, at the expense of the organization, you will pay only for the first three calendar days of the employee’s illness, and from the fourth day the benefits will be reimbursed by the Russian Social Insurance Fund.

Benefits that a deceased employee did not receive should be issued to his relatives and dependents. Sickness benefits that are not claimed by relatives and dependents within four months are included in the inheritance. This procedure is provided for in Article 15 of the Law of December 29, 2006 No. 255-FZ, articles and the Civil Code of the Russian Federation.

Similar explanations are given in.

Example of payment of sick leave benefits in case of death employee

Secretary of the organization E.V. Ivanova fell ill on August 24, 2016. While on sick leave, she died on August 29, 2016.

The costs of paying benefits for the period of Ivanova’s illness until the day of her death - from August 27 to 29, 2016 - are reimbursed by the FSS of Russia.

The organization paid the benefit to Ivanova’s husband.

LETTER OF THE FSS OF RUSSIA DATED 07/08/2015 No. 02-09-11/15-11127

[On sending information on the issue of payment of temporary disability benefits not received by the insured person during his lifetime]

The Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) by letter dated 07/08/2015 No. 2-09-11/15-11127 in connection with incoming requests from the territorial bodies of the Fund, organizations and citizens regarding the payment of temporary disability benefits not received by the insured person during life in connection with his death, members of his family who lived with him, as well as disabled dependents, regardless of whether they lived with the deceased or did not live, sends the following.

Deputy Chairman of the Foundation
E.L. Pisarevsky

Application
to the letter to the FSS of Russia
dated 07/08/2015 No. 02-09-11/15-11127

Application. Information on the issue of payment of temporary disability benefits not received by the insured person during his lifetime

Compulsory social insurance - part state system social protection population, the specificity of which is insurance of working citizens against possible changes in their financial and (or) social situation, carried out in accordance with the legislation of the Russian Federation, including due to circumstances beyond their control.

State guarantee of observance of the rights of insured persons to protection from social insurance risks, as well as their implementation social guarantees are the basic principles for the implementation of compulsory social insurance.

One of the purposes of compulsory social insurance is to compensate the insured person’s lost earnings (payments, rewards in favor of the insured person) or other income upon the occurrence of insured event.

In accordance with, in the event of the death of an employee, the employment contract with him is subject to termination.

It is established that upon termination of an employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. Wages, not received by the day of the employee’s death, in accordance with this, is issued to members of his family or to a person who was dependent on the deceased on the day of his death.

Accrued amounts of benefits for temporary disability, pregnancy and childbirth, monthly allowance child care benefits not received due to the death of the insured person are paid in accordance with the procedure established by the civil legislation of the Russian Federation.

Thus, a procedure has been established for family members of a deceased insured person, as well as his disabled dependents, to receive unpaid amounts, including temporary disability benefits, provided to the insured person as a means of subsistence.

Claims for payment of these amounts must be made within four months from the date of death of the employee (,). After the specified period, amounts due to the deceased and not claimed by members of his family who lived together with the deceased, or dependents, are included in the inheritance (). Consequently, based on the above provisions of the law, termination of an employment contract due to the death of an employee obliges the employer to make calculations of all payments due, including the assignment and payment of temporary disability benefits.

That is, the fact of the death of an employee does not terminate the employer’s obligation to pay income not received during his lifetime, including temporary disability benefits.

Since the right to receive benefits for temporary disability, by virtue of the provisions, arises from the date of the occurrence of the insured event and the loss of earnings for this reason by the insured person, and not from the moment of accrual of the specified benefit, then the actions of the insured person, his employer and (or) other persons, including including actions to issue a certificate of incapacity for work, to apply for insurance coverage, to calculate, assign and pay benefits, are the implementation of a right that has already arisen.

Consequently, in the event of temporary disability ending in the death of the insured person, the medical organization providing treatment must, in accordance with the rules, draw up and issue a certificate of incapacity for work, on the basis of which the employer must assign and pay temporary disability benefits to the family members who presented it and who lived together with the insured person. deceased insured person, as well as disabled dependents, regardless of joint residence.

Taking into account the above, when considering issues related to the payment of temporary disability benefits not received by the insured person during his lifetime, his family members who lived with the deceased, as well as his disabled dependents, we recommend that you be guided by this letter.