of December 22, 2005 No. 180-FZ
About single questions of calculation and allowance payment on temporary disability, on pregnancy and childbirth and the amount of insurance coverage for compulsory social insurance from labor accidents and occupational diseases in 2006
Accepted by the State Duma on December 9, 2005
Approved by the Federation Council on December 14, 2005
1. Are paid to the insured persons working according to the employment contracts signed with the organizations, the individual entrepreneurs and physical persons who are not the individual entrepreneurs recognized by taxpayers of unified social tax according to the subitem 1 of Item 1 of article 235 of the Tax Code of the Russian Federation, temporary disability benefit owing to disease or injury (except for labor accidents and occupational diseases) for the first two days of temporary disability at the expense of means of the employer, and for other period since the day before yesterday temporary disability - by fund of social insurance of the Russian Federation.
2. To the insured persons working according to the employment contracts signed with the organizations and the individual entrepreneurs applying special tax regimes (who passed to simplified taxation system or being payers of unified imputed income tax for separate types of activity or unified agricultural tax), and also to persons who voluntarily entered the relations on compulsory social insurance on case of temporary disability and in connection with motherhood, temporary disability benefits are paid according to the Federal Law of December 31, 2002 to N190-FZ "About Providing with Benefits on Compulsory Social Insurance of the Citizens Working in the Organizations and for the Individual Entrepreneurs Applying Special Tax Regimes and Some Other Categories of Citizens".
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