FSS finances:
- policyholders for whom the amount of insurance premiums accrued for the previous year is up to 10 million rubles (until January 1, 2017 - 8 million rubles) inclusive - within 10 working days from the date of receipt of the full set of documents;
- policyholders for whom the amount of insurance premiums accrued for the previous year is more than 10 million rubles (before January 1, 2017 - 8 million rubles) - after agreement with the Fund. In this case, the territorial body of the Fund sends them to the Fund for approval within three working days from the date of receipt of the documents. The Fund approves the submitted documents within 15 working days from the date of their receipt.
The future employer must pay for the preliminary medical examination
(?) The local regulations of our company stipulate that the mandatory preliminary medical examination is paid for by the person seeking employment, and all subsequent ones are paid for by us.
Before starting a job, the applicant went to a private clinic and underwent an initial medical examination for decent money, and now demands to pay for it. It turns out interesting: if he changes his mind about working for us tomorrow, will we also be required to pay for a medical examination for the new applicant? It won't take long to go broke. Are we wrong? A.M. Kasyanova, Rostov
Answer
You are not right. The procedure for conducting preliminary medical examinations is determined by law, and you must comply with it: you need to issue a referral to the applicant for a medical examination, and then, based on the medical report presented by him, make a decision on hiring the applicant <5>. In addition, the Labor Code of the Russian Federation obliges the future employer to pay for preliminary medical examinations for applicants <1>. Therefore, you need to change your local acts in accordance with the legislation <6>.
You can reimburse the applicant for the costs of undergoing a medical examination on his own. But keep in mind that in this case, the medical examination of the employee was carried out in violation of the requirements established by law and it is not a mandatory medical examination. Therefore, these costs cannot be taken into account in expenses <3>. In addition, personal income tax will have to be withheld from this amount <7>.
Expenses for mandatory medical examinations can be taken into account under the simplified tax system
(?) Our organization sends employees to mandatory medical examinations.
Can we include their cost in expenses under the simplified tax system? Answer
You can. After all, mandatory medical examinations are established by law. Therefore, according to the Ministry of Finance, the costs of carrying them out under the “income-expenditure” simplified tax system can be taken into account in expenses as material costs for paying for the services of third-party organizations to monitor compliance with established technological processes <8>.
HE. Belyavskaya, Kaluga
A catering accountant is treated the same as a cook.
(?) We are hiring an ordinary accountant for a restaurant.
Should we really send him for a medical examination too? And even with such an impressive list of doctors and tests? There is blood testing for syphilis, a smear for staphylococcus, and fluorography, even a dentist! They say that he will have to take and pass all this at least once a year. We don’t quite understand why?! He works with papers, not products...
HELL. Ovechkina, Armavir
Answer
Your doubts are understandable. On the one hand, according to the Law “On the Quality and Safety of Food Products”, only catering staff should undergo preliminary and periodic medical examinations (examinations):
— employed in work related to the production and circulation of food products;
— directly in contact with products.
On the other hand, the sanitary rules state that any persons entering work in catering organizations undergo preliminary and then periodic medical examinations <10>. And in the list of jobs for which medical examinations are required, the wording is quite broad: “work in public catering organizations” <11>.
It turns out that if a restaurant accountant has access to food, then he must be sent for mandatory medical examinations. And as a practitioner told us, there are not so few situations when an accountant of a catering organization still has to come into contact with products.
Experience exchange
Baukina Svetlana Nikolaevna – Chief accountant of ISTOK LLC
“Firstly, an accountant can be a member of several commissions:
— to carry out an inventory of food products in pantries (in warehouses), shops for primary processing of products and raw materials, directly in kitchens (in hot, cold, confectionery shops), in bars and buffets of the organization;
— on drawing up acts for writing off products that have become unusable (natural spoilage, decay).
And secondly, an accountant in public catering, by order of management, can take part in the calculation and development of technical and technological maps (TTK) of new unique dishes. In this case, he has to try them. Based on the results, he fills out and signs, together with the chef and technologist, reports on the development of new dishes, technical specifications and costing cards.”
As we can see, the requirement that an accountant undergo mandatory medical examinations and undergo the necessary tests if he, like other catering workers, is in direct contact with products, is quite justified.
Does a restaurant accountant need to undergo mandatory medical examinations if he does not deal with food products (for example, the accounting department is located in a completely different place), Rostrud explained to us.
From authoritative sources
Shklovets Ivan Ivanovich - Deputy Head of the Federal Service for Labor and Employment
“I believe that the work of an accountant does not apply to work in public catering organizations, which require preliminary and periodic medical examinations. After all, an accountant’s occupation does not have direct contact with food products.”
Registration of medical examination results
Documents for registering the results of a medical examination can be entered either on the basis of the Referral Medical examinations workplace ( Employees Enter conclusions button ):
the All without contraindications button , you can indicate that all employees have no contraindications based on the results of the medical examination. Click the Generate conclusions - create documents Conclusion :
Based on the date of the medical examination and the frequency of medical examinations, a planned date for the next medical examination is formed for the employee.
A medical examination on a day off must be paid as if working on a day off
(?) Is it possible to send an employee for a mandatory medical examination on his day off?
If yes, how to pay him for such a day? V. Pankova, Ryazan
Answer
It is possible, but only with the consent of the employee. After all, undergoing a medical examination on a day off means the employee is fulfilling his work duties on his day of rest. Therefore, you need to obtain written consent from the employee in advance <12>.
If the employee agreed, then he must be paid for the time he undergoes a medical examination on a day off in no less than double the amount <13>, and not in the amount of average earnings, as for undergoing a medical examination on a working day <14>. But if an employee decides, instead of double pay, to take time off for undergoing a medical examination on a weekend, then this day must be paid in a single amount <13>.
Regions may introduce additional grounds for medical examinations
(?) Recently they opened a small wholesale store in Moscow selling outerwear for adults.
We heard that all employees of trade organizations need to undergo medical examinations and obtain medical certificates, regardless of what they sell - food or manufactured goods. Is it so? Otherwise, we will send our employees for a medical examination, and then it will turn out that it is optional for them, and we will not be able to take into account the costs of it. N.D. Yartsev, Moscow
(?) The federal List of works, during the performance of which mandatory preliminary and periodic medical examinations of workers are carried out, states: “work in trade organizations”, without specifying the range of products <15>. We asked Rospotrebnadzor whether medical examinations actually apply to all trading organizations, regardless of what goods they sell.
From authoritative sources
Ivanov Gennady Evgenievich - Deputy Head of the Department of Sanitary Supervision of Rospotrebnadzor
“Order of the Ministry of Health and Social Development dated April 12, 2011 N 302n does not establish requirements for preliminary and periodic medical examinations for employees of department store stores.”
However, there is still a risk that inspectors from the SES (Rospotrebnadzor) will fine you. The fact is that regional authorities may introduce additional grounds for conducting medical examinations <16>. Moscow has a list of categories of workers who are subject to mandatory medical examinations. And workers in the trade of industrial goods are included in it <17>. Therefore, you can safely take into account the costs of undergoing a medical examination for your employees, since for Moscow this is a mandatory medical examination <18>.
Connecting the ability to record medical examinations
The ability to record medical examinations is enabled using a checkbox in the settings of the labor protection subsystem (Settings – Labor Protection):
Work on planning and recording medical examinations is carried out from the workplace Medical examinations (Occupational Safety and Health – Medical examinations):
How to pay an employee for days of medical examination that he missed due to illness
(?) The employee was sick on the days specified in the calendar plan for the medical examination, so he did not undergo it.
How to pay him for sick days that coincided with the days when he was supposed to undergo a medical examination? Is it possible to still require him to undergo a medical examination after illness? O.I. Konstantinova, Perm
Answer
For days of illness that coincided with a medical examination, the employee must be paid sickness benefits, because the person was sick and could not undergo a medical examination <19>.
If passing a medical examination by this employee is a necessary condition for his admission to work, and by the time he returns to work after the end of his illness, the previous medical examination has already expired, then the employee must be suspended from work until he undergoes a medical examination and again sent for a medical examination. The time of suspension from work must be paid in the amount of at least 2/3 of the salary as downtime for reasons beyond the control of the employee and the employer <20>, and days of medical examination - based on average earnings <21>.
If, at the time the employee returns to work after illness, the previous medical examination is not yet “overdue,” he can work, that is, there is no need to remove him from work. But he also needs to be sent for a medical examination and paid for the days of his examination based on average earnings <22>.
Reporting
The company is obliged to submit a report on the use of allocated funds to the territorial body of the Fund on a quarterly basis (together with a report in Form 4 - FSS), and upon completion of all activities it is obliged to submit documents confirming the expenses incurred.
The report is drawn up in the form that is given in Appendix 1 to the letter of the FSS of Russia dated February 20, 2021 No. 02-09-11/16-05-3685. The report must be submitted along with the calculation in accordance with Form 4 - FSS of the Russian Federation, that is, no later than the 20th day of the month following the last quarter, if you submit the report on paper, or no later than the 25th day of the month following the last quarter , if you submit the report in the form of an electronic document.
Refusal to undergo a medical examination is a path to dismissal “under article”
(?) One of the cooks at our cafe, for no reason, flatly refused to undergo the annual mandatory medical examination.
Naturally, we suspended him from work <23>, but even after that he does not go for a medical examination. Is it possible to fire him? O.V. Denisenkova, St. Petersburg
Answer
It's possible, but not right away. Here there is a failure by the employee to fulfill his labor duties <24>. For this, you have the right to first impose a disciplinary sanction on him in the form of a reprimand or reprimand <25>. To do this you need <26>:
— draw up a report on the cook’s refusal to undergo a mandatory periodic medical examination. The act must be signed by at least two employees who can confirm this fact;
- request in writing from the chef a paper explaining the reason for the refusal, so that the cafe director can decide whether it is valid or not. This can be done directly in the act of refusal to undergo a medical examination. If the cook has not provided an explanation after 2 working days, then draw up a statement of failure to provide an explanation in any form (similar to a statement of refusal). By the way, failure to provide an explanation does not prevent the application of disciplinary action;
— issue an order in any form to announce a reprimand or reprimand to the employee (at the discretion of the cafe director), if the cook did not have valid reasons for refusing to undergo a medical examination;
— familiarize the cook with the order to prosecute against signature within 3 working days from the date of issue of the order. If he refuses to get acquainted with the order against signature, then you will need to draw up a report about this.
All this must be done no later than a month from the date the cook refuses to undergo a medical examination (of course, if he was not sick or on vacation at that time) <26>.
If, after a reprimand or reprimand, the cook again refuses to undergo a medical examination, then he can be fired for repeated failure to fulfill his job duties without good reason <27>. Moreover, dismissal in such a situation is also a disciplinary sanction, and you need to fill out all the same papers again. In addition, it is necessary to make an entry in the cook’s work book about the dismissal and give it to him on the day of dismissal against signature, as well as pay him for wages and other amounts <28>. You also have a month to do this, but from the date of the second refusal to undergo a medical examination <29>.
Medical examination reports
The following reports on medical examinations have been implemented (Occupational Safety – Occupational Safety Reports):
- Contingent list – displays a list of staffing positions with harmful factors and/or types of work with frequency:
- Periodic inspections - a list of employees subject to mandatory periodic inspections with information about when the last inspection was completed and when the next one is due:
- Expiring Medical Examinations – a list of employees subject to mandatory periodic examinations whose next examination must take place within the selected period:
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An employee will be punished for a fake medical record
(?) We have a small grocery store, where I am both an accountant and a personnel officer.
How can I check the authenticity of an applicant's medical record? And who will be responsible if the inspectors identify a fake? N.M. Osipova, Voronezh
Answer
You are not required to check the authenticity of the medical record. If during the check it turns out that it is fake, then the answer will be given to the employee who could not have known about how the medical book was issued to him.
But if you still want to verify the authenticity of the medical book presented by the employee, you can contact the organization that issued it (it is listed on page 3 of the book), or the organization that carried out the hygienic certification of the employee (it is listed on pp. 28-29 of the book) < 30>. It should be borne in mind that only <31> have the right to issue a personal medical record:
— centers of hygiene and epidemiology in the constituent entities of the Russian Federation;
— medical organizations that have agreements with such centers.
WE TELL THE MANAGER
The employer is not responsible for the authenticity of medical examinations. The medical institution that conducted the medical examination is responsible for this. The employer is responsible only for allowing an employee to work without a medical book or with an overdue medical examination <32>.
