The Social insurance fund letter on temporary disability from 26.11.07 of No. 04-29-2541 explaining is published how to arrive in this situation.
The Social insurance fund letter on temporary disability from 26.11.07 of No. 04-29-2541
Having considered the address, we report that according to article 51 of the Law of Ukraine About obligatory state social insurance in connection with temporary disability and expenses, the obyouslovlenny birth and burial from 18.01.01 of No. 2240 (further – the Law) the basis for purpose of temporary disability benefit, on pregnancy and childbirth is the leaf of disability given out in an ustayonovlenny order, and in case of a joint appointment – a copy of a leaf of the disability, assured the signature of a rukovodiyotel and the press on a primary place of employment. An order and conditions of delivery, extension and the accounting of leaves of a netrudospoyosobnost, control of correctness of their delivery are established by specially authorized central executive authority in the health care sphere in coordination with Fund.
It is known that economic operations are reflected in accounting by a method of their continuous and neyopreryvny documenting. And therefore in the account all should be properly documented. So, the basis for reflection of hozyayyostvenny operations in accounting are primary documents (Art. 9 of the Law of Ukraine About the bukhyogaltersky account and financial statements in Ukraine from 16.07.99 of No. 996).
That is the leaf of the disability which has been given out by medical institution, is the primary document and the basis for reflection in the bukhgalyotersky accounting of calculation of payments on obligatory state social insurance and sootyovetstvenno is subject to restoration.
Actions of the subject of managing in case of a loss of primary documentation are stipulated by Poyolozheny’s point 6.10 on documentary ensuring records in the accounting, approved by the order Miniyosterstva of finance of Ukraine from 24.05.95 of No. 88. So, in case of a loss or destruction of primary dokuyoment, registration registers and reports the director should notify in writing on it law enforcement agencies and the order to appoint the commission for establishment of the list of absent documents and investigation prichin their losses or destruction. About measures which are necessary for accepting in case of documentation loss, also there is a speech in the letter of the State committee of archives of Ukraine from 11.03.02 of No. 01-197.
Having established the reasons and the list of the lost dokumenyotatsiya, the enterprise starts recovery of registration data.
According to Law article 51 with a view of a soveryoshenstvovaniye of an order of issue of documents, udostoyoveryayushchy temporary disability of citizens, the Instruction about a delivery order dokumentov, citizens certifying temporary disability, by the order of Ministry of Health of Ukraine from 13.11.01 of No. 455 according to which point 1.14 a new leaf of disability with an otyometka "duplicate" stands out only on the basis of the reference that during vreyomenny disability grant payment in connection with temporary disability not osushhestvlyalas is approved. In this regard from medical institution by respectively issued inquiry it is possible to receive only the register of the issued documents certifying temporary disability of employees of the enterprise. Besides, the enterprise also can address in the office of Fund where it is registered as the insurer, with prosyyoby to provide copies of all lost reports. Thus it is expedient to attach podyotverzhdayushchy documents, in particular the reference of an oregano of fire engineering service to the statement and the commission act with the list of the lost documents and the indication of the reasons of their loss.
On the basis of the received copies of documents the predpriyayoty restores originals of own proceeding primary documents; the magazine of hozyayyostvenny operations and accounting registers are formed. If total turns in the restored registers coincide with the data reflected in the reporting on fund for the corresponding reporting periods, accounting on fund is completely restored. If some indicators don’t coincide, work on recovery of the lost documents is subject to continuation. Finally the enterprise should try completely vosstanovit lost documentation, differently responsibility for the allowed offense in a soyootvetstviye with the current legislation can threaten it.
Village BURINSKY, deputy director.
FROM EDITION
In the letter two situations are considered.
The first – leaves of disability were gone, and the grant yet wasn’t paid. In this case the worker should address in medical institution for obtaining the duplicate of the sick-list. And the reference that the grant isn’t paid yet will be for this purpose necessary.
The second – leaves of disability were gone after the grant is already paid. In this case the enterprise is interested in recovery of primary documents. And work it is necessary to it prodelat considerable: to request from medical institution – the register of the issued sick-lists, from Fund – copies of the lost reports, to take the reference from bodies of fire engineering service and the commission act with the list of the gone documents and the indication of the reasons of loss. And then, as appears from the Fund letter, independently once again to calculate, to whom and how many it was paid grants. Only when the calculated sums will coincide with data of reports, it is possible to consider that accounting on fund is restored.