HOSPITAL AND MATERNITY SCHOOLS DURING THE WAR: STAFFING, CALCULATION AND REPORTING

Despite the war, people continue to marry, give birth and get sick. But if in pre-war times it was clear that in case of loss of working capacity or going on maternity leave you can get funds, with the beginning of the war more questions arose than answers. And these questions concerned not only those persons to whom these funds were to be paid, but also employers in terms of registration, calculation and reporting. After all, there is no special procedure for the calculation and payment of maternity and hospital benefits during the war.

Staff registration

At the beginning of martial law, many electronic services did not work properly. Therefore, electronic sick leave was issued in paper form. Today, the work of almost all services has been restored.

So, today, sick leave can be issued both in paper and electronic form. Paper sick leave can be issued until January 1, 2023 in accordance with the Order of the Ministry of Health № 1066.

Calculation

If the employer received a paper sick leave from the employee instead of an electronic one, it should be calculated as usual. After the calculation, transfer to the FSS working body. If the policyholder's office has the status "ready for payment", then the employer can take it into processing.

Calculation of sick leave depends on the amount of time worked by the employee, usually it is 12 months preceding the month in which the sick leave is opened. The first five days of sick leave are paid by the employer, the rest - at the expense of the FSS.

It is worth noting that if during martial law the employer does not have the opportunity to process sick or maternity leave due to hostilities, then the employee can independently apply to the nearest FSS to receive benefits.

Reporting

If everything is more or less clear with the registration and calculation, then questions arise again about how to submit reports.

When submitting a consolidated report, sick leave must be shown in the month in which it was actually shown in the employer's accounting records. In the employer's accounting, temporary incapacity will be shown depending on its duration. Where the amount accrued at the expense of the employer (5 days) and the amount at the expense of the FSS (remaining sick pay) will be shown.

If the employer has the technical capability, he can submit such reporting in electronic form.

So, as can be seen from the above, regardless of the state of war, maternity and sick leave are subject to payment. If the employer cannot do it on his own due to objective reasons, then the employee can do it with a personal appeal to the Social Insurance Fund of Ukraine.

If the employer has doubts about the correctness of the registration of sick leave during the war, then you can use the services of specialists in tax law. After all, the help of a specialist in controversial issues will never be superfluous.