Programs / 24.01.2024

Additional leave at the expense of the social security service. Question: What additional employee holidays are subject to payment at the expense of the Federal Social Insurance Fund of the Russian Federation? We reimburse vacation expenses from the Social Insurance Fund

Vacation at the expense of the Social Insurance Fund for the period of sanatorium-resort treatment, personal income tax

During a well-deserved rest, a person does not perform his work duties, but maintains his average earnings and his position in the organization. The employer is obliged to provide the employee with the allowance in advance. Simply put, vacation pay is an employee’s salary for the time during which he could work, but will actually rest. Payments are calculated based on average earnings during the vacation period. What are the fees? Are vacation pay taxable? Since vacation pay is part of earnings, the employer must include it in the calculation base and when calculating insurance premiums. If he evades this duty, he will be subject to penalties. Personal income tax Is vacation subject to personal income tax? Personal income tax on vacation pay is withheld from the salary of an employee on vacation, which is 13% of the total amount.

Vacation for sanatorium-resort treatment at the expense of the Social Insurance Fund, what contributions are subject to

Attention

application for reimbursement of expenses in any form;
intermediate or regular payment in form 4-FSS for the period in which the leave was granted.

In both cases, so that the FSS does not have claims for reimbursement of such expenses.

FTS additional leave for sanatorium and resort treatment at the expense of the FSS personal income tax

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Vacation for sanatorium-resort treatment at the expense of the Social Security Fund as provided

Important

Patients with tuberculosis sent for treatment to a tuberculosis sanatorium, working disabled people of the Patriotic War of groups I and II, as well as disabled people of groups I and II who are equal in terms of benefits to disabled people of the Patriotic War, leave for sanatorium treatment is granted in the same manner, but independently from the person at whose expense the voucher was provided. If a worker or employee has the right to cumulative vacation for 2-3 years, then when issuing a sick leave for sanatorium treatment, the total duration of the entitlement vacation is counted. (ed. How is additional vacation arranged? The cost of the trip is at the expense of the Social Insurance Fund, but see payment for vacation.

Inna wrote: DECISION Inna wrote: May 15, 2006

What taxes are levied on vacation pay, in addition to personal income tax and insurance contributions?

Russian Federation) for the entire period of treatment and travel to and from the place of treatment. Payment for such leave is made in the amount of average earnings, calculated in the manner established by Art. 139 of the Labor Code of the Russian Federation for payment of vacations (clause 32 of the Regulations on the payment of additional expenses for medical, social and professional rehabilitation of insured persons who have suffered health damage due to industrial accidents and occupational diseases, approved by Decree of the Government of the Russian Federation of May 15, 2006 N 286). Payment for the corresponding leave is counted towards the payment of insurance premiums to the insurer for compulsory social insurance against industrial accidents and occupational diseases (clause
4 of this Regulation, paragraph 7 of Art.

Injury at work: we are sent on “super leave” at the expense of the Social Insurance Fund

Tax Code of the Russian Federation.Rules, ask the employee to submit the following documents:

application for leave in any form;
a copy of the FSS decision on the allocation of a voucher;
a copy of the voucher to the sanatorium-resort institution indicating the start and end dates of treatment;
travel documents from which you can see how much time the employee spent traveling to the place of treatment and back.

We pay taxes and contributions. Insurance premiums, including “for injuries”, etc., are not assessed on amounts paid for additional leave at the expense of the Social Insurance Fund. 1 tsp. 1 tbsp. 9 of the Law of July 24, 2009 No. 212-FZ; subp. 1 clause 1 art. 20.2 of Law No. 125-FZ; Letter of the FSS dated November 17, 2011 No. 14-03-11/08-13985. The funds also agree with this approach. FROM AUTHORITABLE SOURCES DASHIN Tamara Nikolaevna Deputy Manager of the Branch of the Pension Fund of the Russian Federation for the city.

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Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”). Article 184 of the Labor Code of the Russian Federation stipulates that if health is damaged due to an industrial accident or occupational disease, the employer must compensate the employee for lost earnings, as well as additional costs associated with health damage for medical, social and professional rehabilitation. At the same time, payment for additional leave for the period of treatment of the employee is security for compulsory insurance against industrial accidents and occupational diseases, and not a compensation payment. In this regard, the average earnings retained by the employee for the period of the specified leave are not subject to paragraph 3 Article 217 of the Tax Code of the Russian Federation.

Vacation at the expense of social security for the period of sanatorium-resort treatment personal income tax

Info

The answer was prepared by: Expert of the Legal Consulting Service GARANTMedved Svetlana Quality control of the response: Reviewer of the Legal Consulting Service GARANTVolkova Maria April 25, 2012 The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact the manager serving you . But there is no magic in the world, baby. Reimbursement for sanatorium-resort treatment at the expense of the Social Insurance Fund V.

vacation for sanatorium-resort treatment Attention If a holiday falls during the period of the next or additional vacation, then the duration of this vacation is extended, and all calendar days except the holiday are subject to payment.

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The state’s system of social guarantees for the working population is manifested not only in assigned benefits, but also through vouchers at the expense of the Social Insurance Fund. In 2019, the practice of issuing them to certain categories of citizens continued. As a general rule, employees of the public sector, disabled people and other citizens can apply for a voucher to sanatorium-resort institutions, subject to a number of mandatory conditions.

The fund's system for issuing vouchers

Funds allocated by the Social Insurance Fund to support sanatorium rehabilitation work are transferred to it annually in accordance with the approved funding budget.

The amount of the total amount that can be disbursed by issuing vouchers is set at the end of the current year for the next reporting period.

The FSS issues a voucher to a sanatorium for the purpose of implementing measures for medical rehabilitation and treatment of citizens, as well as providing holders of such a referral with appropriate food at the accommodation sites. This principle is enshrined in Part 1 of Art. 8 of the Law of July 24, 1998 No. 125-FZ<Об обязательном соцстраховании от несчастий на производстве и профзаболеваний˃.

Who can apply for a ticket

A referral to visit a sanatorium-type institution is issued in accordance with Order No. 256 dated November 22, 2004. According to it, a voucher through the Social Insurance Fund can be issued:

for disabled war veterans and WWII participants (+ equivalent to the latter, as well as home front workers);
categories of citizens from among combat veterans;
persons with assigned disabilities, including children;
residents of Leningrad who survived its siege (there is a corresponding sign) (+ equated to them);
persons affected by the accident at the Chernobyl nuclear power plant, from tests in Semipalatinsk (+ equivalent to them).

The order of the Ministry of Health and Social Development dated May 5, 2016 No. 281n lists the diseases for which citizens are given the right to a discounted voucher to a sanatorium. For example, this benefit includes persons diagnosed with diabetes mellitus, angina pectoris, and an acute form of cerebrovascular accident. This list also applies to those who need rehabilitation after a myocardial infarction, heart surgery, or surgical interventions related to the removal of the gallbladder.

Travel with a voucher

Those who have presented coupon No. 2 or a referral to the FSS can apply for free travel to the location of the sanatorium institution:

If the results of the review of documents are positive, applicants will be issued free FSS vouchers and the right to preferential (free) travel to the location of the sanatorium and in the opposite direction.

A voucher along with a voucher for travel expenses is issued in compliance with the following deadlines:

in a standard situation – there must be at least 18 days before the arrival date;
the period for preliminary allocation of places in sanatoriums has been increased to 21 days if vouchers are issued through the Social Insurance Fund for disabled children or persons with disabilities resulting from identified diseases of the brain and/or spinal cord.

The frequency of sanatorium treatment is regulated by law. An annual interval has been approved for the provision of such social services to the population. This makes it possible to receive referrals for treatment or rehabilitation in a sanatorium no more than once a year.

Conditions for obtaining a ticket

Provided that the applicant for the voucher has collected and submitted all the necessary documents, the Social Insurance Fund cannot refuse to accept the application.

REMINDER TO THE INSURER Providing additional leave to working insured persons injured as a result of industrial accidents and occupational diseases In the event that an insured person works in your organization, and as a result of an industrial accident or occupational disease, in accordance with a medical report, he is entitled to a course of medical rehabilitation, which includes sanatorium-resort treatment, and the executive body of the Social Insurance Fund of the Russian Federation provides him with a voucher to such an institution - in this case, the employer is obliged to provide additional leave (in addition to the annual paid) for the entire period of treatment, including days on the way to the place of treatment and back. In accordance with Article 8 of the Federal Law of July 24, 1998

Injury at work: we are sent on “super leave” at the expense of the Social Insurance Fund

Law N 125-FZ directly indicates that paid leave for sanatorium-resort treatment is provided for the entire period of treatment and travel to the place of treatment and back. In this situation, in our opinion, the employer is obliged to pay for all calendar days of targeted leave, including days treatment and travel to and from the place of treatment, regardless of whether these days are working days or non-working holidays. The answer was prepared by: Expert of the Legal Consulting Service GARANT Svetlana Bear Quality control of the response: Reviewer of the Legal Consulting Service GARANT Volkova Maria April 25, 2012 The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
For detailed information about the service, contact your service manager. But there is no magic in the world, baby.

Reimbursement for spa treatment at the expense of the Social Insurance Fund

Important

In labor legislation, compensation refers to monetary payments established for the purpose of reimbursing employees for costs associated with the performance of their labor or other duties provided for by federal law. 164 Labor Code of the Russian Federation. At the same time, the nature of the corresponding payment is of decisive importance for tax purposes, allowing it to be classified as compensation provided for in Art. 164 Labor Code of the Russian Federation. Payment of additional leave to an injured employee at the expense of the Social Insurance Fund cannot be considered as a compensation payment, which in essence should imply not the payment of remuneration, but compensation for expenses arising as a result of damage or other expenses (expenses) of the employee.

Accordingly, clause 3 of Art. cannot be applied to such payment. 217 of the Tax Code of the Russian Federation and it is subject to personal income tax.”

Payment for holidays for resort and sanatorium treatment at the expense of the Social Insurance Fund

Law No. 125-FZ; subp. 2 clause 9, clause 10 of the Rules. To do this, you need to submit to your FSS department:

application for reimbursement of expenses in any form;
intermediate or regular payment in form 4-FSS for the period in which the leave was granted.

In both cases, so that the FSS does not have claims for reimbursement of such expenses. Payment for vacation for resort and resort treatment at the expense of the Social Insurance Fund If the injured employee, at the time of receiving the Social Insurance Fund voucher, has already used his annual leave for the current working year, then the employer is obliged to provide him with paid leave for resort treatment (in addition to the annual paid leave established by the legislation of the Russian Federation) for the entire period of treatment and travel to the place of treatment and back at the expense of the Social Insurance Fund, subclause 10, clause 2, art. 17 Law No. 125-FZ; subp. “d” clause 2 of the Regulations.”

What additional employee holidays are subject to payment at the expense of the Federal Social Insurance Fund of the Russian Federation?

Attention

E.A. Shapoval, lawyer, PhD. n. For an employee who has suffered a work-related injury, the Social Insurance Fund may issue a voucher for sanatorium-resort treatment, para. 6 subp. 3 clause 1, clause 2 art. 8 of Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Law No. 125-FZ); clause 31 of the Regulations, approved. Government Decree No. 286 dated May 15, 2006 (hereinafter referred to as the Regulations). Then you are obliged to provide and pay him leave for treatment, including travel time to and from the place of treatment.

6 subp. 3 p. 1 art. 8 of Law No. 125-FZ. How to do this, what taxes and contributions are levied on the amount of vacation pay during such a vacation? We provide vacation and calculate vacation pay. During the period of treatment under the voucher, the employer must provide the employee with annual paid leave. And if the employee’s annual leave is not enough for this, then the employer is obliged to provide the employee with additional leave, which is paid at the expense of the Social Insurance Fund. 6 subp. 3 p. 1 art.
Labor Code of the Russian Federation for payment of vacations and the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (clause 32 of the Regulations on the payment of additional expenses for medical, social and professional rehabilitation of insured persons who suffered health damage due to accidents at work and occupational diseases, approved by Decree of the Government of the Russian Federation of May 15, 2006 N 286). Payment for such leave is made from the funds of compulsory social insurance against accidents at work and occupational diseases and is counted towards the payment of insurance premiums to the insurer for this type of insurance (clause 7, article 15 of Law No. 125-FZ, clause

Payment for holidays for sanatorium and resort treatment at the expense of the Social Insurance Fund

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2012

Then the amount of vacation pay for additional vacation days must be reflected in line 15 of Table 7 and in line 7 of Table 8 of Section II of the calculation in Form 4-FSS Appendix 1 to FSS Order No. 59 dated February 26, 2015. If the amount of accrued contributions is not enough for offset, then you You can apply to the Fund for reimbursement of the amount of vacation pay paid to the employee during the additional vacation.
Law N 255-FZ); - parental leave, from which the period until the child reaches the age of one and a half years is paid (Article 256 of the Labor Code of the Russian Federation, Articles 11.1, 11.2 of Law No. 255-FZ); - leave for employees who have adopted a child under three months of age (Article 257 of the Labor Code of the Russian Federation, Articles 10, 11 of Law No. 255-FZ, clause 53 of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n) ; - leave for sanatorium and resort treatment (in addition to the annual paid leave established by the legislation of the Russian Federation) (clause 10, clause 2, article 17 of Federal Law No. 125-FZ).
Rules, ask the employee to submit the following documents:

After receiving a sanatorium-resort voucher, the employee is recommended to write an application addressed to the head of the organization for leave, in addition to the annual paid one, for the entire period of his treatment and travel to the place of treatment and back;
The policyholder (employer) sends to the executive body of the regional office at the place of its registration:

a letter requesting that the accrued amount be credited for days of additional leave;
a copy of the order granting additional leave to the employee for the entire period of treatment and travel to the place of treatment;
certificate of vacation calculation (original, signed by the chief accountant, seal of the organization).

Rehabilitation program for victims of an industrial accident or occupational disease.” The form of the rehabilitation program was approved by Decree of the Ministry of Labor of Russia dated July 18, 2001 No. 56 (Appendix No. 2). There is a table in the rehabilitation program. Injury at work: we send you on “super leave” at the expense of the Social Insurance Fund Rules, ask the employee to submit the following documents:

application for leave in any form;
a copy of the FSS decision on the allocation of a voucher;
a copy of the voucher to the sanatorium-resort institution indicating the start and end dates of treatment;
travel documents from which you can see how much time the employee spent traveling to the place of treatment and back.

We pay taxes and contributions. Insurance premiums are not charged on amounts paid for additional leave at the expense of the Social Insurance Fund, including “for injuries”, clause 1.
1 tbsp.
Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases” (hereinafter referred to as Law No. 125-FZ) provides insurance against industrial accidents and occupational diseases, including: in the form of payment for additional expenses for medical rehabilitation in organizations providing sanatorium-resort services, including vouchers, including payment for treatment, accommodation and food for the insured, and, in necessary cases, payment for travel, accommodation and food for the person accompanying him, payment for the insured’s vacation. By virtue of paragraphs. 10 paragraph 2 art.

Russian Federation) for the entire period of treatment and travel to and from the place of treatment. Payment for such leave is made in the amount of average earnings, calculated in the manner established by Art. 139 of the Labor Code of the Russian Federation for payment of vacations (clause 32 of the Regulations on the payment of additional expenses for medical, social and professional rehabilitation of insured persons who have suffered health damage due to industrial accidents and occupational diseases, approved by Decree of the Government of the Russian Federation of May 15, 2006 N 286). Payment for the corresponding leave is counted towards the payment of insurance premiums to the insurer for compulsory social insurance against accidents at work and occupational diseases (clause 4 of this Regulation, clause 7 of Art.

Injury at work: we are sent on “super leave” at the expense of the Social Insurance Fund

Reimbursement for spa treatment at the expense of the Social Insurance Fund

Decree of the Government of the Russian Federation of October 27, 2008 N 787) For insured persons with consequences of spinal cord injuries and those moving using wheelchairs, payment is also required for sanatorium and resort services provided by sanatoriums located on the territory of the CIS member states, which have no analogues in the Russian Federation.31 . Payment of expenses for medical rehabilitation of the insured person in organizations providing sanatorium and resort services is carried out in accordance with the timing and frequency of sanatorium and resort treatment recommended for the insured person in the rehabilitation program for the victim, but not more than once a year, on the basis of government contracts (agreements ), concluded by the insurer with the specified organizations selected in the manner specified in paragraph 30 of these Regulations. (as amended by Decree of the Government of the Russian Federation of October 27, 2008 N 787)32.

V. holidays for spa treatment

Attention

If a holiday falls during the period of regular or additional leave, the duration of this leave is extended, and all calendar days except the holiday are subject to payment. But the organization has another type of leave - additional leave granted for the period of sanatorium treatment to employees who have received an occupational disease or injury as a result of an industrial accident (based on Federal Law No. 125-FZ of July 24, 1998). The organization decided that the extension of vacation in the event of a holiday falling within the period of this vacation is not carried out, since this vacation is targeted.

Therefore, all days of this type of vacation are subject to payment based on the average daily earnings, including holidays that fall during the period of this type of vacation.

Vote:

In the above order, a sick leave certificate is also issued for outpatient resort treatment on vouchers (courses) received by workers and employees at the expense of social insurance free of charge or with payment of 30 percent of the cost. (as amended on 05/10/56, on 11/12/84) Patients with tuberculosis sent for treatment to a tuberculosis sanatorium, working disabled people of the Patriotic War of groups I and II, as well as disabled people of groups I and II who are equal in terms of benefits to disabled people of the Patriotic War, Leave for sanatorium treatment is provided in the same manner, but regardless of at whose expense the voucher was provided. If a worker or employee has the right to cumulative vacation for 2-3 years, then when issuing a sick leave for sanatorium treatment, the total duration of the entitlement vacation is counted. (edited)

How is additional leave booked?

The cost of the trip is at the expense of the Social Insurance Fund, but for the payment of vacation, see Inna wrote: DECISION Inna wrote: dated May 15, 2006 N 286 ON APPROVAL OF THE REGULATION ON PAYMENT OF ADDITIONAL COSTS FOR MEDICAL, SOCIAL AND PROFESSIONAL REHABILITATION OF INSURED PERSONS, WHO HAVE BEEN HEALTH DAMAGED DUE TO WORK ACCIDENTS AND OCCUPATIONAL DISEASES Chapter V.
Payment of expenses for medical rehabilitation of the insured person in organizations providing sanatorium and resort services, payment of the insured person’s vacation (in addition to the annual paid leave established by the legislation of the Russian Federation) for the entire period of his treatment and payment of travel to the place of treatment and back 32.

Career

Parental benefits: do not require unnecessary documents, No. 18
Don’t forget to cover your sick leave!, No. 17
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How to calculate sick leave benefits if the main employee has become a part-time worker, No. 10
Is it possible to recover from a medical institution a benefit that was not reimbursed by the Social Insurance Fund due to errors in sick leave, No. 9
How should the allowance for caring for a second child be calculated according to the rules of 2010, No. 9
“Shift” injury between work shifts: industrial or not?, No. 8
While participating in the pilot project, the employer paid benefits instead of the Social Insurance Fund: what to do, No. 5
How to pay extra for underpaid benefits, No. 3
We pay social insurance benefits to part-time workers, No. 2
Maximum earnings for calculating benefits exceeded 1 million rubles, No. 1

If there is a non-working holiday during the vacation period (Determination of the Supreme Arbitration Court of the Russian Federation dated December 11, 2013 No. VAS-17034/13 in case No. A27-19609/2012): What documents are needed to grant leave The employee must submit to the employer: From all documents, except the application, Copies should be made and certified with the signature of the chief accountant and the company seal. These copies will be needed for reimbursement of expenses and when checking the Federal Social Insurance Fund of the Russian Federation (clause 3 of the List approved by order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n). Rehabilitation program The rehabilitation program is a medical document.

Its full name is “Rehabilitation program for victims of an industrial accident or occupational disease.” The form of the rehabilitation program was approved by Decree of the Ministry of Labor of Russia dated July 18, 2001 No. 56 (Appendix No. 2). There is a table in the rehabilitation program.
Its form is given in Appendix No. 3 to the Administrative Regulations;

— rehabilitation program;
- medical report from a medical commission.

— decides on payment of expenses for medical rehabilitation;
— issues a permit to the employee.

— rehabilitation programs;
— decisions of the branch of the Federal Social Insurance Fund of the Russian Federation on payment of expenses for medical rehabilitation;
— vouchers to the sanatorium;
— travel tickets if travel requires vacation days.

— debts (overpayments) on contributions in case of injury at the beginning of the year;
— accruals during the reporting period;
— expenses for the reporting period;
- payment of contributions for the reporting period, etc.

Vacation for sanatorium-resort treatment at the expense of the Social Security Fund as provided

RF No. 184 dated March 2, 2000). The State Institution - the regional branch of the Social Insurance Fund of the Russian Federation for the Khanty-Mansiysk Autonomous Okrug - Ugra uses the following mechanism:

After receiving a sanatorium-resort voucher, the employee is recommended to write an application addressed to the head of the organization for leave, in addition to the annual paid one, for the entire period of his treatment and travel to the place of treatment and back;
The policyholder (employer) sends to the executive body of the regional office at the place of its registration:

a letter requesting that the accrued amount be credited for days of additional leave;
a copy of the order granting additional leave to the employee for the entire period of treatment and travel to the place of treatment;
certificate of vacation calculation (original, signed by the chief accountant, seal of the organization).

Administrative Regulations). The employee can receive the original decision at a personal reception (paragraph 2, paragraph 70 of the Administrative Regulations). An employee’s application for vacation The employee writes an application for vacation addressed to the head of his company in any form. An example of it is shown below. Sample 1 Application for leave Popular questions Copies must be attached to the application: Order for granting leave Based on the listed documents, the personnel service prepares an order for granting leave.

It can be issued either according to the unified form No. T-6, or according to an independently developed form. Vacation pay: calculation, taxes, contributions, accounting The amount of vacation pay reduces the amount of contributions in case of injury payable to the Federal Social Insurance Fund of the Russian Federation (clause 4 of the Regulations approved by Decree of the Government of the Russian Federation of May 15, 2006 No. 286, hereinafter referred to as the Regulations on additional expenses for rehabilitation).

Important

Valentina wrote: Payment for vacation (in addition to the annual paid leave established by the legislation of the Russian Federation), based on this phrase, we can actually conclude that annual vacation + additional for the difference in days on sick leave, but at the same time they talk about additional leave for treatment. I want to draw the moderator’s attention to this message, because: A notification is being sent... MPB Russian Federation, Samara #15 April 14, 2010, 12:10 Alexander wrote: Valentina, give him leave without pay, as far as I know, a voucher from the FSS no benefits for additional

does not provide paid leave. . Alexander, please note that the voucher is allocated not just to an employee, but in connection with an accident at work. The organization is obliged to provide additional paid leave and, probably, for the entire period + travel time.

Question: What additional employee holidays are subject to payment at the expense of the Federal Social Insurance Fund of the Russian Federation?

Answer: Leave for sanatorium and resort treatment, additional days off to care for disabled children, and additional maternity leave must be paid at the expense of the Social Insurance Fund of the Russian Federation.

Rationale: According to clause 6 of the Regulations on the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of February 12, 1994 N 101, the task of the Social Insurance Fund of the Russian Federation is to provide state-guaranteed benefits for temporary disability, pregnancy and childbirth, to women registered in the early stages of pregnancy, with the birth of a child, care for a child until he reaches the age of one and a half years, as well as social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services, sanatorium and resort services for employees and their children.
However, insurance coverage in accordance with Art. 3 of the Federal Law of July 16, 1999 N 165-FZ “On the Basics of Compulsory Social Insurance” is the fulfillment by the insurer, and in some cases established by federal laws, also by the policyholder, of its obligations to the insured person upon the occurrence of an insured event through insurance payments or other types of security established by federal laws on specific types of compulsory social insurance.
Thus, issues of financing activities for compulsory social insurance in the form of payment for a certain category of vacations are subject to regulation by legislation on social insurance. At the same time, the obligation to provide vacations is established directly by labor legislation.
Annual additional paid leave is provided to employees:
- employed in work with harmful and (or) dangerous working conditions;
- having a special nature of work;
- with irregular working hours;
- working in the Far North and equivalent areas;
- in other cases provided for by the legislation of the Russian Federation or the employer (Article 116 of the Labor Code of the Russian Federation).
However, the Labor Code of the Russian Federation does not provide for payment of these vacations at the expense of the Social Insurance Fund of the Russian Federation. At the same time, the legislation of the Russian Federation provides for the provision of vacations and days off in addition to the days of annual paid leave, which are paid from the funds of the Social Insurance Fund of the Russian Federation. These additional holidays include:
- vacation for sanatorium treatment;
- days off for persons caring for disabled children;
- additional maternity leave.
It is necessary to take into account that the employer is also obliged to provide the employee with the following types of leave, paid from the funds of the Federal Social Insurance Fund of the Russian Federation:
- maternity leave (Article 255 of the Labor Code of the Russian Federation, Articles 10, 11 of Law No. 255-FZ);
- parental leave, from which the period until the child reaches the age of one and a half years is paid (Article 256 of the Labor Code of the Russian Federation, Articles 11.1, 11.2 of Law No. 255-FZ);
- leave for employees who have adopted a child under three months of age (Article 257 of the Labor Code of the Russian Federation, Articles 10, 11 of Law No. 255-FZ, clause 53 of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n) .

Additional leave for sanatorium treatment
One of the types of insurance coverage is the payment of additional expenses associated with the medical, social and professional rehabilitation of the insured in the presence of direct consequences of the insured event, to pay for the insured's vacation (in addition to annual paid leave) for the entire period of sanatorium-resort treatment and travel to the place of sanatorium-resort treatment. resort treatment and back (clause 3, clause 1, article 8 of the Federal Law of July 24, 1998 N 125-FZ).
The employer is obliged to provide the specified leave to an employee who needs sanatorium treatment for reasons related to the occurrence of an insured event. Leave is granted for the entire period of sanatorium-resort treatment and travel to and from the place of sanatorium-resort treatment. Payment for vacation (in addition to annual paid leave) is made at the expense of the Federal Social Insurance Fund of the Russian Federation in the amount of average earnings calculated in accordance with Art. 139 of the Labor Code of the Russian Federation (Article 3, paragraph 7, Article 15, paragraph 10, paragraph 2, Article 17 of the Federal Law of July 24, 1998 N 125-FZ, paragraphs 4, 32 of the Regulations, approved by the Decree of the Government of the Russian Federation dated 05/15/2006 N 286).

Additional days off to care for a disabled child
One of the parents (guardian, trustee) to care for disabled children, upon his written application, is provided with four additional paid days off per month. Payment for each additional day off is made in the amount of average earnings from the federal budget funds provided by the Social Insurance Fund of the Russian Federation (Article 262 of the Labor Code of the Russian Federation, Part 17, Article 37 of the Federal Law of July 24, 2009 N 213-FZ).

Additional maternity leave
The basis for granting additional maternity leave is complicated childbirth. In case of complicated childbirth with one child, a certificate of incapacity for work is issued for an additional 16 calendar days. If a multiple pregnancy is diagnosed during childbirth, a certificate of incapacity for work is issued for an additional 54 calendar days. During the period of additional maternity leave, benefits are paid at the expense of the Social Insurance Fund of the Russian Federation (clause 2, part 1, article 1.4, part 1, article 3 of the Federal Law of December 29, 2006 N 255-FZ, clauses 47, 48 The procedure approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n).
Thus, some leave provided by the employer in addition to annual paid leave, such as leave for sanatorium and resort treatment, additional days off to care for disabled children, additional maternity leave, are subject to payment at the expense of the Social Insurance Fund of the Russian Federation.

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Additional leave at the expense of the social security service. Question: What additional employee holidays are subject to payment at the expense of the Federal Social Insurance Fund of the Russian Federation? We reimburse vacation expenses from the Social Insurance Fund