How the donor day is paid: calculation procedure, rules and features of registration, payroll and payments

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The need for donated blood is constantly increasing. This remedy has no analogues. An adult person can donate blood in the absence of contraindications. Legislators for donors have provided a number of guarantees. One of them is the payment to the employee of donor days. Let's consider in more detail how it is carried out.

Donor rights

Any adult citizen in the absence of medical contraindications can become a donor. Donating blood in the Russian Federation has become very popular, since according to the legislation, the donor has the right:

• donate blood for free or for a fee;
• get state protection of their rights;
• get your medical opinion;
• 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 “bonuses”

Procedure for making settlements with a donor employeespelled out in Art. 186 of the Labor Code of the Russian Federation. The employer is obliged to release such a person on the day of the medical examination and provide one more 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 worries all employees: are donor days at work paid?

Examination Day

A potential donor must pass a preliminary medical examination. The Labor Code of the Russian Federation stipulates the obligation of the manager to provide the worker with a day off for this period and pay him according to the average wage. To confirm the procedure, you must provide a medical certificate in the form No. 401 / y. This obligation is ignored by many employers if the medical examination has not been fully passed. However, according to the decision 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) in a day, he retains the average earnings.

An employee is not required to notify the employer in advance of their intention to donate blood. If he did not show up for work, but brought a certificate the next day, the previous one is not absenteeism. Accordingly, the code “G” or “23” should be indicated in the report card - absence from work due to the performance of state duties. The day of blood donation may fall on the last day of the month. To avoid the situation with adjusting the time sheet and collecting signatures of all responsible persons, it is necessary to prescribe in the internal regulations the obligation of employees to notify the employer in advance of their intention to undergo a medical examination.

Procedure for making changes tothe report card is not regulated by the State Statistics Committee. Therefore, it is better to use general rules when working with primary documentation. Cross out the wrong text and amounts with one line, and write “corrected” and the correct values on top.

Day of procedure

Usually, the medical examination and the procedure itself are carried out in one day. But the employee can stretch these activities for two days. How are donation days paid?

Donor day is a day of rest, because the procedure for donating blood is associated with he alth risks. The employer must pay the day the commission is passed at the level of average earnings. It is desirable that the employee warned about the reasons for his absence. If the employee notifies the upcoming absence in writing, the personnel department will prepare an order to release him from work. It must contain the date of absence and a phrase stating that for this period the employee retains earnings. Then the accounting department will have time to draw up and sign an order to pay for donor days.

At his request, the employee can come to work on the day of blood donation. Then the employer is obliged to provide time off on any day convenient for him. The employee must inform the management in writing about this in advance. Exceptions are cases when the donor is at work with dangerous conditions. Then he has no right to appear at work after donating blood. This requirement is spelled out in Art. 186 of the Labor Code of the Russian Federation. The same article says that if the employer asks the employee to start his duties immediately after the medical procedure,then you need to draw up an agreement in writing with a corresponding request.

If an employee donates blood on a non-working day, weekend or holiday, then he has the right to get one more day of rest, for example, to extend the vacation. Changes in the report card are carried out on the basis of a written application and a medical certificate from the institution. Is the donor day following the medical procedure paid? Yes, according to average earnings.

The time sheet is filled in as follows:

• if the employee warned about his absence, then the code "G" or "23" is put;
• if the employee did not warn about his absence, then first you need to put the code “НН” or “30” in the report card, and as soon as a certificate from the medical institution appears in the accounting department, correct it to “G” or “23”;
• if an employee went to work immediately after undergoing a medical procedure, then “I” must be entered in the report card, and the day of rest that he chose - “OB” (extra days off).

How is a donation day paid?

If the donor worked on the day of the procedure, then these days are paid in the usual way, and rest days - according to average earnings. If the procedure took place on a weekend (holiday), then the employee is en titled to two more days. The first - for the fact that he did not rest on the day off, and the additional one - for the donor day (Article 186 of the Labor Code of the Russian Federation). How are donor days paid? Accruals are made on average earnings. An employee can become a donor again one year after the previous donor day. ATOtherwise, the absence from work will not be paid. If an employee wants to quit, then compensation for the donor day will not be accrued.

The fact of the inspection is confirmed by a certificate in form 401 / y, and the procedure itself - in form 402 / y. If the employee managed to complete all the operations in a day, then he will receive only a 402 / y certificate from the medical institution.

Calculate the amount

Let's look at examples of how the donor day is paid. When determining the base salary, 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 the 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 the working day of 09/01/16, 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 08/02/16 to 08/29/16 he was on paid leave. In August, he received a salary of 6,421 rubles. There are no other amounts and periods excluded from the calculation. The organization operates five days a week. How to pay for donor days?

• Billing period: from 2015-01-09 to 2016-31-08, that is, 248 business days.
• The total amount of payments for the year was: 50,00011 + 6,421=556,421 rubles.
• Number of working days=248 - 20 (vacation)=228 days.
• Average daily earnings=556 421 /228=2 440, 44 rub.
• For the period of absence, the employee was accrued: 2,440.442=4,880.88 rubles.

Time off policy

There are differences for receiving blood donation time off and suspension on the day the donor performs civic duty. On the day of the medical procedure, the law allows a person not to go to the workplace. The employee is not obliged to voice his desire to the employer. And this situation does not suit all employers. Moreover, the employer will still have to pay the employee a salary for the donor day. Donor Day is a good reason to be off work.

Another thing is that the employee has the right by law to rest one more day immediately after the procedure. He can transfer an additional day off to any other day. In such a situation, he is obliged to coordinate the work schedule with the employer. The manager may refuse this request. For example, an employee wants to move an additional day off to the day of reporting and promise that he will fulfill his duties by this date. The head 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 vacation. Many workers use this scheme.

According to the law, one day off 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 for the body to recover after the test.plasma. The frequency of the operation can be determined by the doctor based on the results of the tests. Let us consider in more detail how the payment of donor days is carried out for state civil servants and all other categories of employees.

Example 2

The manager donated blood on 04/03/17, and on 04/04/17 he took an extra day of rest. His salary is 45,000 rubles. The billing period is from 04/01/16 to 03/31/17. During these 248 days, he did not provide sick leave and did not take a vacation. How to pay for donor days?

• 45,00012 / 248=2,177.42 rubles - average earnings.
• 2 177, 422=4 354, 84 rubles. - accrued salary.

Reschedule days

Usually, donors prefer to add their rest days to the main vacation. In this case, it will not be possible to optimize the calculations for the calculation of wages, since the average earnings for these purposes are calculated differently. When calculating vacation pay, the salary is determined by dividing all the accrued amounts for the billing period by 12 and by the average number of days in a month. Therefore, first you need to accrue vacation pay, and then compensation for donating blood.

Supplement the conditions of the previous example. Suppose the manager decided to add donor days to paid vacation - from 04/10/17 to 04/24/17. The billing period remains the same - from 04/01/16 to 03/31/17. Number of working days - 248.

• Basis for calculating vacation pay: 50,000 rubles.12 months / 12 / 29.3 (average number of days)=1,706.48 rubles
• Basis for calculating donor days: 556,421 / 228=2,440.44 rubles. (see previouscalculations).

As you can see, the amounts of accruals differ significantly. Therefore, compensation for vacation and donor days should be calculated separately.

How are donation days paid for with a shift schedule?

Usually, donors who work in shifts choose a working day as a day off. The problem is that the duration of the shift can be 12 hours and stretch for two days at once. For example, a person works at night from 22:00 to 08:00 the next day. Benefits are granted to donors based on the normal length of a shift, that is, 8 hours. How are donor days paid in this case?

According to the rules described earlier, the calculation is based on the average daily earnings for a 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 in compliance with the schedule. If he wants to add a 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 "walk" for a day.

Example. The locksmith works on a shift schedule. His hourly earnings are 400 rubles. On 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 his vacation.

For 05/04/17, the employee must be kept earnings in the amount of 4008=3,200 rubles. Remaining time, that is twohours, he must work in another period. Additional days off will be paid based on the standard duration, i.e. an 8-hour day.

Taxation

Having de alt with how donor days at work are paid, we turn to the issue of taxation. The list of income from which personal income tax is not levied (Article 217 of the Tax Code of the Russian Federation) does not include the day of the medical procedure. 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 an employment relationship. Accordingly, insurance premiums are deducted from it. That is, payment for the days of blood donation and deduction of taxes from these amounts is carried out on a general basis. Since these payments are made from the organization's payroll, the basis for calculating income tax is reduced. The amount of earnings and insurance premiums is included in the costs of operating activities.

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 management. This is the right of an employed citizen who has become a donor. The employer is obliged to carry out the calculation, pay for donor days. In order to avoid problems with adjusting the time sheet, it is better to prescribe the procedure for completing this procedure in the internal rules of the organization.