Donor days in 1s zup. Donor days. Reflection in the program “1C: Salary and Personnel Management. Vacation for blood donors, additional vacation, how to apply for vacation

The Labor Code of the Russian Federation guarantees payment for 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. If an employee donates blood and then immediately begins to perform 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 must provide his manager with a certificate confirming his donation. This document, which has the form No. 402/у, issued by the medical institution that took the blood. The form of the certificate itself has not changed since 08/07/1985, but most medical institutions have redone it and made their own changes.

How to register donor days in 1C

— a specific date for the employee’s release from work in connection with donating blood and undergoing a medical examination. This is necessary to record the employee’s presence/absence at the workplace and to correctly fill out the working time sheet, subject to the requirements of Part 4 of Art. 91 Labor Code of the Russian Federation;

— the need to maintain the employee’s average earnings on the day of blood donation, provided that the employee presents a supporting document (Part 5 of Article 186 of the Labor Code of the Russian Federation). For more information about what document confirms the fact of donating blood, see paragraph 2 of this material;

How to register - donor days - (part 2)

Yes, there are situations in life when the need to donate blood arises suddenly. And communication problems can prevent you from informing an employee about your unplanned absence. In this case, we put NN (or digital code “30”) on the report card - failure to appear due to unclear circumstances. And only after clarification (the employee called back or brought a certificate the next day) can the code in the report card be corrected to “G”.

This approach requires accountants to make salary adjustments: first, remove the accrual for the day of vacation, calculate the average earnings for the day of blood donation, then make an additional accrual for the remaining day of vacation, which may be in a completely different month and will require a different calculation. From this approach follows the opinion that additional days of rest should be formalized by an order granting vacation.

Donor days

2. Let’s create a second accrual “Additional days off in connection with blood donation.” The settings for this type of calculation are identical to the settings for “Donor days”, with the exception of the type of time according to the classifier of working time use. There should be “Additional days off (paid)”, reflected by the letter “OB” in the timesheet.

Taxation of donor days. There is a lot of controversy about this. However, this type of calculation is subject to personal income tax and insurance contributions. This conclusion can be drawn based on Art. 217 of the Tax Code of the Russian Federation, which lists income that is not subject to personal income tax. The article contains a mention of “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 employees. Experts from the Ministry of Finance of Russia share the same opinion (Letters of the Ministry of Finance of Russia dated July 6, 2009 No. 03-04-05-01/530, dated May 5, 2009 No. 03-04-06-01/110). If an organization decides not to impose personal income tax on the average earnings paid to a donor, then its decision will likely have to be defended in court. There is also a list of amounts not subject to insurance premiums (Article 9 of Law No. 212-FZ and Article 20.2 of Law No. 125-FZ). Payment is the average employee’s earnings, maintained by the employer in accordance with Art. 186 of the Labor Code of the Russian Federation, - absent for donors. Based on the above, specialists from the Social Insurance Fund and the Ministry of Health and Social Development of the Russian Federation believe that the average earnings paid by the organization to employee donors for days of blood donation and rest days provided in connection with this are subject to insurance premiums (Letter from the Ministry of Health and Social Development of the Russian Federation dated March 15 .2011 No. 784-19, Social Insurance Fund of the Russian Federation dated November 17, 2011 No. 14-03-11/08-13985). Judicial practice is also emerging in favor of charging insurance premiums for the payment of average earnings for the days of blood donation.

Payment and provision of donor days in 2019

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

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

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

If the selection was made during 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, second) day off.
If your superiors do not allow you to leave work to donate blood, your opinion can be ignored. In this situation, the law is on the side of the person who decides to help his neighbor.

A mandatory act is to inform management about the fact of donation by providing a certificate. It should be given to the personnel officer for accounting.

fill out the form and register;
verify your identity using a passport;
inform the doctor about all diseases and surgical interventions that have occurred to him in the last six months;
undergo a medical examination;
donate blood from a finger prick to determine its characteristics: group, hemoglobin level and others.

Donation is permitted only to legally capable citizens.

How to register donor days according to the labor code and what you need to know

Donor days are paid in the amount of average earnings. Moreover, experts argue that payment should be made in this amount, even if this point is not stipulated in the employment contract (collective agreement). Payment is made directly by the employer.

However, even despite the fact that donation is carried out on the initiative of the person himself and does not have a large number of formalities and requirements. People who work in various organizations and companies often donate. Consequently, problems may arise with the employer. To avoid such situations, 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 order for the enterprise is not formalized, and the absence of the employee in connection with the performance 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 an employee nevertheless went to the enterprise on the day of blood sampling in agreement with management, it is advisable to fill out an application due to the fact that the procedure for paying for hours of labor and blood sampling differs, and the consent of the boss must be recorded.

It is also recommended to determine procedure for implementing donor days in local acts, taking into account that the law gives the donor the right to use an earned day off at any time at his discretion, without taking into account production needs. In particular, it is possible to stipulate a condition for providing a donor day immediately after blood sampling or its addition to the main vacation in the collective agreement.

Reflection of donor days in the time sheet

It must be remembered that according to Art. 186 of the Labor Code of the Russian Federation, an employee is granted exemption from work duties not only on the day of blood donation, 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 own request, the employee may, by submitting a corresponding application addressed to the manager, add this day to the vacation.

I (01) - the employee showed up and worked daytime hours;
N (02) - the employee worked on the night shift;
C (04) - overtime work;
LCH (21) - work on a “short day”, the duration of work was reduced in accordance with the law.
G(23) - the employee was absent performing duties in favor of the state or society in cases established by law;
OV (27) - additional paid day off;
NN (30) - absence from work for an unknown reason;
NB (35) - the employee was not allowed to perform work duties, wages were not accrued;
NZ (36) - work was suspended due to non-payment of wages.

How to arrange rest days for a blood donor

In this option, again, the law does not require the employee to submit a written request for an additional day of rest, but if it was not used immediately after the day of blood donation, then, in our opinion, the employee cannot use this day of rest without warning the employer, on which is 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 rest day himself, he must inform the employer about this. This means that in order to be granted an additional day of vacation, the employee will need to write an application.

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 returning to work. But in any case, the employer has no right to require written (or even oral) advance notification from the employee about the reasons for his absence.

Donor days and everything connected with them

The blood donation took place on a weekday. Upon arrival at the enterprise, the worker is free to choose one day to restore his health;
The 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 count on receiving a sanatorium voucher out of turn. Particular attention should be paid to additional time for restoration of 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 actual blood donation, and the second – any day of your choice.

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The employer, on the basis of a medical certificate, releases the employee from work on the day of blood donation and medical examination in this regard. The donor is also given a day of rest after each blood donation. At the request of the employee, the day of rest can be added to the annual paid leave or used at other times during the year. Average earnings are paid for days of blood donation and additional days of rest. The period for calculation is 12 calendar months preceding the period during which the employee’s salary is retained. Average daily earnings to pay for donor days are calculated by dividing the amount of wages actually accrued for days worked in the billing period by the number of days actually worked during this period. The amount of average earnings is subject to personal income tax and insurance contributions, and is also taken into account when calculating income tax as part of labor costs.

For information on how to pay for donor days in “1C: Salaries and Personnel Management 8” (rev. 3) and “1C: Accounting 8” (rev. 3.0), read the updated article in the reference book “Personnel accounting and settlements with personnel in 1C programs ".

Art. 6 of the Law of the Russian Federation dated 06/09/1993 No. 5142-1 “On the donation of blood and its components” directly obliges heads of organizations to freely release an employee who is a donor to a health care institution on the day of donation of blood and its components and on the day of the associated medical examination. In accordance with Art. 185 and 186 of the Labor Code of the Russian Federation, during the examination, blood donation and rest days provided in connection with this, employees retain the average earnings at their place of work. Next, you will learn how to enter these payments in the 1C: Salaries and Personnel Management program, ed. 2.5.

Setting up charges

1. Let’s create a new accrual “Donor days”. It will serve to reflect the actual day of blood donation. To do this, you need to go to the menu “Payroll calculation by organizations” - “Salary calculation settings” - “Basic accruals of organizations” (or on the “Payroll calculation” tab in the “See also” group of the calculator’s desktop). This is the primary accrual and its calculation method “By average earnings”.

On the “Time” tab: type of time – “Unworked full shifts, as well as business trips”, type of time according to the classifier of working time use – “Performance of government duties”. This will allow you to reflect the day of blood donation in the “Time Sheet” with the letter “G”.

It should also be noted that both of these accruals are not vacation, but can be added to the main vacation by mutual agreement of the parties.

The accruals we create should be displacing in relation to the main types of calculation “Salary by day”, “Salary by hour”, “Parental leave without pay”, etc. That is, in these types of calculations, it is necessary to indicate donor days in the list of crowding out accruals (on the “Other” tab).

Reflection of accruals

1. Issuance of an order to provide rest when donating blood by the personnel service. The law does not oblige such an order to be issued in form T-6, so it can be issued in any form, but with the obligatory indication of the number of a certificate from a medical institution in form 402/u. The deviation is registered in the program using the document “Absences and illnesses of organizations” (menu “Personnel records”), in which on the day of blood donation the status “Time for performing state or public duties” is indicated, and the rest day provided in connection with this as “Additional days off” days (paid)".

2. Reflection of payroll calculations. The accountant needs to create a document “Payment based on average earnings” with the corresponding types of payments for donor days. To simplify the procedure for entering documents in the system, there is an “Analysis of Absenteeism” assistant (provided that absenteeism is reflected in personnel documents; menu “Payroll calculation by organization” - “Analysis of Absenteeism”). Before you start creating settlement documents, you must select the analysis period, click on the “Fill” button and check the types of accruals that will be inserted into the generated settlement documents. To do this, you can click on the field in the “No-show” column and select the correct type of calculation. Then sequentially create, calculate and post documents by clicking on the appropriate buttons at the bottom of the form.