The need for donated blood is constantly increasing. This remedy has no analogues. An adult can donate blood in the absence of contraindications. Legislators for donors have provided a number of guarantees. One of them is to pay an employee donor days. Let us consider in more detail how it is carried out.
Donor Rights
Any adult citizen in the absence of medical contraindications can become a donor. Blood donation in the Russian Federation has become very popular, because under the law a donor has the right:
- donate blood for free or for a fee;
- receive state protection of their rights;
- get your medical report;
- get advice on the possible consequences of the procedure and free medical care in case of complications
- Get social support established by law.
Briefly about the "bonuses"
The procedure for settlements with a donor employee is prescribed in Art. 186 Labor Code of the Russian Federation. The employer must release such a person on the day of the medical examination and provide another day for rest. Honorary donors have the opportunity to receive leave at a convenient time (Article 23 of the Federal Law No. 125 “On Donation”). The main question that concerns all employees: are donor days paid at work?
Physical examination day
A potential donor must undergo a preliminary medical examination. The Labor Code of the Russian Federation spells out the duty of the head to provide the worker with a day off for this period and pay it on average earnings. To confirm the procedure, you need to provide a medical certificate in the form No. 401 / y. Many employers ignore this obligation if the medical examination has not been fully passed. However, according to the definition of the St. Petersburg City Court No. 33-4615 / 12, if the donor did not manage to fulfill his obligation (to undergo an examination and donate blood) per day, he will retain average earnings.
An employee is not required to notify the employer in advance of their intention to donate blood. If he did not come to work, but brought the certificate the next day, the previous is not absenteeism. Accordingly, the report card should indicate the code “G” or “23” - failure to attend work due to fulfillment of state obligations. The day of blood donation may occur on the last day of the month. In order to avoid the situation with adjusting the time sheet and collecting signatures of all responsible persons, it is necessary to specify in the internal regulations the obligation of employees to notify the employer in advance of their intention to undergo a medical examination.
The procedure for making changes to the timesheet is not regulated by Goskomstat. Therefore, it is better to use general rules when working with primary documentation. Wrong text and amounts are crossed out with one line, and write “corrected” and the correct values on the top.
Procedure Day
Usually a physical examination and the procedure itself is carried out in one day. But the employee can stretch these activities for two days. How are donor days paid?
A donor day is a day of rest, because the blood donation procedure is associated with a health risk. The employer must pay the day of passing the commission at the level of average earnings. It is advisable that the employee warn about the reasons for his absence. If the employee notifies the forthcoming absence in a written statement, the personnel department will prepare an order to relieve him of his work. It must necessarily contain the date of absence and the phrase that the employee retains earnings for this period. Then the accounting department will have time to draw up and sign an order for payment of donor days.
At his request, the employee may come to work on the day of blood donation. Then the employer must provide a day off at any convenient day. The employee must inform the management in advance of this in writing. Exceptions are cases when the donor is at work with dangerous conditions. Then he does not have the right to appear at work after blood donation. This requirement is spelled out in Art. 186 Labor Code of the Russian Federation. The same article says that if the employer asks the employee to take up their duties immediately after the medical procedure, then you need to draw up an agreement in writing with the corresponding request.
If an employee donates blood on a non-working day, day off or holiday, then he has the right to receive another day of rest, for example, to extend the vacation. Changes to the report card are made on the basis of a written application and a medical certificate from the institution. Is a donor day paid following medical procedures paid? Yes, on average earnings.
The time sheet is filled as follows:
- if the employee has warned of his absence, then the code is “G” or “23”;
- if the employee did not warn about his absence, then first you need to put the code “” or “30” in the time sheet, and as soon as the certificate from the medical institution appears in the accounting department - correct it with “G” or “23”;
- if an employee went to work immediately after passing the medical procedure, then “I” should be put in the time sheet, and the day of rest that he chose should be marked “” (additional weekend).
How is a donor day paid?
If the donor worked on the day of the procedure, then these days are paid in the usual manner, and days of rest - on average earnings. If the procedure took place on a weekend (holiday) day, then the employee is entitled to two more days. The first - for the fact that he did not rest on the weekend, and the additional - for the donor day (Article 186 of the Labor Code of the Russian Federation). How are donor days paid? Charges are based on average earnings. An employee can become a donor again one year after the previous donor day. Otherwise, absence from work will not be paid. If an employee wants to quit, compensation for the donor day will not be charged.
The fact of the inspection is confirmed by the certificate in the form 401 / y, and the procedure itself - in the form 402 / y. If the employee managed to complete all operations in a day, then he will receive only a 402 / y certificate from the medical institution.
Amount calculation
Let's look at examples of how a donor day is paid. When determining the base salary amount, all payments are taken into account, regardless of their sources for the previous calendar year. That is, from the 1st to the 31st. From this period, the time of the employee’s main vacation and accrued “vacation pay” are deducted. The calculation is based on the average daily earnings, that is, by dividing the accrued salary by the number of days worked per calendar year.
Example 1
On September 1, 2016, a donor worker underwent a medical examination, donated blood and did not go to work the next day. His salary is 50,000 rubles. From 02/08/16 to 08/29/16 he was on paid leave. In August, he was accrued a salary of 6421 rubles. There are no other amounts and periods excluded from the calculation. The organization works five days a week. How to pay for donor days?
- Settlement period: from 01/01/2015 to 08/31/2016, i.e. 248 working days.
- The total amount of payments for the year amounted to: 50,000 * 11 + 6,421 = 556,421 rubles.
- Number of working days = 248 - 20 (vacation) = 228 days.
- Average daily earnings = 556,421 / 228 = 2,440.44 rubles.
- For the period of absence, the employee was accrued: 2,440.44 * 2 = 4,880.88 rubles.
The procedure for providing leave
There are differences for receiving time off for blood donation and suspension on the day the donor performs a civic duty. On the day of the medical procedure, the law allows a person not to go to the workplace. The employee is not required to voice his desire to the employer. And this situation does not suit all employers. Moreover, for a donor day, the employer will still have to pay the employee a salary. Donor day is a good reason to quit your job.
Another thing is that the employee has the right by law to rest another day immediately after the procedure. It can transfer an additional day off to any other day. In such a situation, he is obliged to agree on a work schedule with the employer. The manager may refuse this request. For example, an employee wants to postpone an additional day off to the day of reporting and promise that he will fulfill his duties by this date. The manager has the right to refuse his request. But even in such a situation there is a way out - you can “attach” an additional day off to a day off or paid leave. Many workers use such a scheme.
According to the law, one day is provided for one day of blood donation. Only one donor day per year is paid. A person can donate blood regularly. But you need to understand that there is still time to restore the body after the delivery of plasma. The frequency of the operation can be determined by the doctor according to the results of the tests. Let us consider in more detail how donor days are paid to state civil servants and to all other categories of employees.
Example 2
The manager donated blood 04/03/17, and 04/04/17 took an extra day of rest. His salary is 45,000 rubles. Settlement period - from 01/04/16 to 03/31/17. During these 248 days, he did not provide sick leave and did not take leave. How to pay for donor days?
- 45,000 * 12/248 = 2 177.42 rubles. - average earnings.
- 2 177.42 * 2 = 4 354.84 rubles. - accrued salary.
Days transfer
Donors usually prefer to attach their rest days to the main vacation. In this case, it will not be possible to optimize the calculations for calculating the salary, since the average earnings for these purposes are calculated differently. When calculating vacation pay, it is determined by dividing all accrued amounts for the settlement period by 12 and the average number of days in a month. Therefore, first you need to accrue vacation pay, and then compensation for blood donation.
We supplement the conditions of the previous example. Suppose a manager decided to attach donor days to paid leave from 04/10/17 to 04/04/17. The billing period remains the same from 04/01/16 to 03/31/17. The number of working days is 248.
- Base for calculating vacation pay: 50 000 rubles. * 12 months / 12 / 29.3 (average number of days) = 1,706.48 rubles.
- Base for calculating donor days: 556,421 / 228 = 2,440.44 rubles. (see previous calculations).
As you can see, the amounts accrued are significantly different. Therefore, compensation for holidays and donor days should be charged separately.
How are donor days paid with a shift schedule?
Typically, donors who work on a shift schedule choose a worker as a day off. The problem is that the duration of the shift can be 12 hours and stretch immediately for two days. For example, a person works at night from 22:00 to 08:00 the next day. Under the law, benefits are provided to donors based on the normal duration of the shift, that is, 8 hours. How are donor days paid in this case?
According to the previously described rules, the calculation is based on the average daily earnings per shift of 8 hours, that is, by dividing the accrued salary by the number of days worked. The employee must work the difference in the number of hours at any other time, following the schedule. If he wants to attach the donor day to the main vacation, then the duration of the latter will be increased not by the number of hours, but by the number of days. That is, 8 hours will be paid, but he will be “walking” for a day.
Example. Locksmith works on a shift schedule. His hourly earnings are 400 rubles. 05/04/17 he donated blood and did not go to work. On this day, his shift was 10 hours. He decided to add an extra day to the vacation.
For 05/04/17, the employee must be saved in the amount of 400 * 8 = 3,200 rubles. The remaining time, that is, two hours, he must work in another period. An additional day off will be paid based on the standard duration, that is, an 8-hour day.
Taxation
Having dealt with how donor days are paid at work, we turn to the issue of taxation. The day of medical procedure is not included in the list of income from which personal income tax is not levied (Article 217 of the Tax Code of the Russian Federation). According to the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 104/14, the payment of earnings is carried out in the presence of labor relations. Accordingly, insurance premiums are deducted from it. That is, payment of days of blood donation and withholding from these amounts of taxes is carried out on a common basis. Since these payments are made from the payroll of the organization, the basis for calculating income tax is reduced. The amount of earnings and insurance premiums is included in operating expenses.
Conclusion
If an employee was absent from work for two days, and then brought a certificate from a medical institution, then you cannot dismiss or punish his leadership. This is the right of an employed citizen who has become a donor. The employer is obliged to carry out the calculation, pay for the donor days. In order to avoid problems with the time sheet adjustment, it is better to prescribe the procedure for this procedure in the internal rules of the organization.