If an employee falls ill during the vacation, then at the end of the vacation, the employee has the opportunity to either extend the vacation or postpone the remaining days to a later period. But at the same time, the days of illness must be confirmed by a correctly issued certificate of incapacity for work.
To extend the vacation, an employee's application is required, on the basis of which the employer issues an order "On the extension of vacation". Since the dates of the planned and actual leave do not coincide in the report card, it is better to indicate the details of the sick leave. For example, an employee was granted leave from July 9 to August 5 (28 calendar days), while the employee was sick from July 23 to August 2. This means that his vacation is extended by 11 calendar days from 6 to 16 August. The text of the vacation application can be stated as follows: "Due to illness from July 23 to August 2, 2013, during the annual paid leave from July 9 to August 5, 2013, I ask you to extend the vacation by 11 calendar days." A sick leave is attached to the application. When extending the vacation, vacation pay is not recalculated, since in fact its duration has not changed and the employee is not entitled to any additional payments, except for the payment of temporary disability benefits. If an employee falls ill while on unpaid leave or parental leave, such leave is not extended to him and the sick leave is not paid. To postpone those days of vacation when the employee was sick, you also need his application and the order of the employer. The application indicates the number of days and the period to which they are transferred. In addition to issuing an order, the employer will have to recalculate paid vacation pay and personal income tax accrued on them. The overpaid amount is credited either to the payroll account or to the temporary disability benefit.
