It will remain the same, i.e. less beneficial for expectant mothers than it was before 2013. Maternity leave, child care leave, periods of release from work, and additional days off to care for a disabled child are deducted from the amount of maternity leave.
In 2015, to calculate maternity benefits, income for the two previous years will be taken into account - for 2013 and 2014. Income from 2015 will not be taken into account, even if the woman goes on maternity leave in December. This is not beneficial for those women whose income will increase during 2015.
To calculate maternity benefits, the following initial data will be required:
Average daily earnings for the last two years;
Duration of maternity leave. It can be 140 days in general, 156 days for complicated births, or 194 days for multiple pregnancy.
To calculate the average daily earnings, it is necessary to sum up the salary for two years with bonuses, vacation pay and travel allowances. Please note that payments are calculated without deduction of personal income tax. This does not include paid sick leave or benefits.
The period during which the woman was on sick leave, maternity leave, or maternity leave is subtracted from 730 days.
For example, in 2013 a woman’s income was:
· salary - 150,000 rubles;
· vacation pay – 15,000 rubles;
· quarterly bonuses – 40,000 rubles;
· sick leave - 6000 rub. (28 days).
In 2014, a woman’s income was:
· salary - 200,000 rubles;
· vacation pay – 20,000 rubles;
· quarterly bonuses – 60,000 rubles;
· sick leave - 4000 rub. (25 days).
Average daily earnings will be: (150000+15000+40000+200000+20000+60000)/(365+365-25-28) = 485000/677=716.4 rubles. All that remains is to multiply the specified amount by the number of days maternity leave. So, in the general case, the amount of maternity leave will be 100,296 rubles. (716.4*140).
If independent calculations of maternity leave seem difficult to you, then you can use one of the calculators, which, based on the entered data, will allow you to make calculations. One of his examples is presented here http://www.b-kontur.ru/profi/decret#_.
Minimum amount of maternity leave in 2015
In 2015 it is 27,455.34 rubles. during normal childbirth, RUB 30,593.10 - for complicated cases and 38,045.26 rub. in case of multiple pregnancy (194 days). It is calculated based on the minimum wage for 2015 for the year - 5965 rubles. (5965/730*24*140).
If you received a smaller amount of maternity benefits, then you still will not receive less than this amount.
Maximum amount of maternity benefits in 2015
Maternity benefits cannot be higher than the level established by law. The fact is that the employer makes contributions to the Social Insurance Fund not from the entire employee’s salary, but only from income that is less than the established limit.
In 2015, the maximum levels of 2013 and 2014 are taken into account. Their size was 568 and 624 thousand rubles, respectively. Accordingly, if your total annual income was higher, you should still calculate according to the earnings limit.
Based on the indicated values, it turns out that the maximum amount of maternity leave in 2015 will be 228,602.73 rubles ((568,000+624,000)/730*140). Accordingly, for complicated births this figure is 254,728.77 rubles, for multiple pregnancies - 316,778.08 rubles.
What other payments are due at the birth of a child?
This is a one-time benefit for the birth of a child in a fixed amount (in 2015 it will increase to 14,497.80 rubles), as well as a benefit for registration in the early stages of pregnancy (its amount for 2015 is 543.67 rubles). In addition, a woman can count on additional regional and federal payments, if provided (for example, Maternity Capital).
Maternity benefits for the unemployed
The unemployed are not entitled to maternity payments. But they can receive one-time payments upon early registration with a antenatal clinic, as well as a maternity benefit in a fixed amount.
The only category of unemployed citizens who can still count on some payments are women who were fired within 12 months due to the liquidation of an organization or termination of activities as an individual entrepreneur (lawyer, notary). True, the amount of maternity leave for such expectant mothers is more than modest. In 2015 it is 543.67 rubles. per month. To calculate maternity leave in this case, you need 543.67*140 days (or 156/194)/30 days. It turns out that the total payments will be 2537.13 rubles.
How to calculate maternity benefits for individual entrepreneurs
Individual entrepreneurs can receive maternity benefits only if they are registered with the Social Insurance Fund on a voluntary basis and have paid insurance premiums for 2014.
Individual entrepreneurs with any income can count exclusively on minimum benefits. Of course, this approach can hardly be considered fair. After all, for example, individual entrepreneurs must share 1% of income over 300 thousand with the Pension Fund of the Russian Federation. Moreover, often the total amount of taxes paid to the funds per year is several times higher than the maternity benefits received. Also, wages to the entrepreneur’s employees and deductions from them are made not on the basis of the minimum wage, but on the basis of the regional minimum, which exceeds it many times over. The entrepreneur himself has to be content with 27 thousand rubles.
How to get maternity benefits
To do this, you need to contact your employer with a corresponding application and provide sick leave, received at 30 weeks in the antenatal clinic. The benefit must be assigned within 10 days and paid on the next salary day.
Entrepreneurs who are voluntarily insured by the Social Insurance Fund must write an application to the fund.
What is the minimum amount of maternity benefit from January 1, 2018? Has this size changed since February 1, 2018 after indexation? From what earnings is the minimum maternity benefit calculated in 2018? We will answer the questions and provide a table with the new values.
From January 1, 2018 – a new procedure for calculating benefits
From January 1, 2018, organizations and individual entrepreneurs are required to pay employees wages of at least 9,489 rubles (that is, no less than the new minimum wage). Cm. " "
Maternity benefits, in general, should be calculated from the average earnings for the billing period, that is, for the two years preceding the onset of illness, maternity leave or vacation (from January 1 to December 31). Accordingly, if an employee goes on maternity leave in 2018, then the billing period will be 2016 and 2017 (Part 1 of Article 14 Federal Law dated December 29, 2006 No. 255-FZ).
However, earnings for the billing period should not be less than a certain amount. The state guarantees the calculation of benefits based on the minimum allowable earnings. It is defined like this:
In total, the minimum earnings for the billing period in 2018 are 227,736 rubles. (RUR 9,489 x 24)
Another value that will be required to calculate maternity benefits is the minimum average daily earnings. To find out the minimum average daily earnings for calculating benefits, the accountant needs to divide the resulting value by 730. The following formula is used:
Accordingly, from January 1, 2018, the minimum average daily earnings is 311.967123 rubles per day (227,736 rubles / 730 days). From January 1, 2018, the average daily earnings for calculating benefits cannot be less than this value.
Therefore, if maternity leave began in 2017 (from July 1 to December 31), then the minimum average daily earnings for calculating maternity benefits should be taken equal to 256.438356 rubles. (7800 RUR × 24 / 730). If actual earnings are below the minimum, then benefits had to be calculated from this value. Here are the minimum amounts of maternity benefits from July 1, 2017:
- RUB 35,901.37 (256.438356 × 140 days) – in the general case;
- RUB 49,749.04 (256.438356 x 194 days) – in case of multiple pregnancy;
- RUR 40,004.38 (256.438356 x 156 days) – for complicated childbirth.
Minimum benefit after January 1, 2018
If maternity leave began in 2018, then the minimum average daily earnings for calculating maternity benefits should be taken equal to 311.97 rubles. If actual earnings are below the minimum, then benefits had to be calculated from this value. Here is the minimum amount of maternity benefits from January 1, 2018.
23.08.2019
When a working pregnant woman goes on maternity leave, the employer assigns her a benefit, which is paid one-time at the beginning.
The size is influenced by the employee’s salary level. If it is large, then the accrued amount takes on the maximum permissible value, which changes annually.
Who is entitled to the maximum payment for sick leave?
Maternity benefits are paid only to those women who work under an employment contract. In some cases, an individual entrepreneur can count on financial assistance. 140 days of maternity leave are paid (in some cases 194 or 156), then the baby is registered and assigned.
Important! The maximum possible amount is assigned when the calculated amount exceeds the permissible amount calculated from the maximum bases for social contributions.
The general formula for maternity leave on sick leave looks like this:
Allowance = (D1 + D2) / (731 - ID) * Maternity Day
- D1 and D2 - annual earnings - cannot take a value greater than the maximum annual bases for social contributions to the fund;
- 731 - two-year number of days;
- ID - excluded days (days of sick leave, last maternity leave).
By analyzing the formula, it is possible to establish cases in which the benefit will be higher than the maximum allowable amount.
Excess occurs in the following cases:
- During the year, the employee earned more than the maximum base introduced for this year;
- There were many days in the billing period that were not taken into account in calculating maternity leave.
Sometimes one of these conditions is enough for the amount of maternity pay to increase to unaffordable amounts. If this happens, the woman will receive the maximum established amount for the year in which she went on maternity leave.
To establish the excess, a comparison is made of the average daily earnings by income with the daily maximum benefit. If the first indicator exceeds the second, then the latter must be used for calculation.
Amount of maternity leave in 2019
Every year you need to make a new calculation of the maximum limit for sick leave for pregnancy. This is due to the annual increase in the base for social contributions in the Social Insurance Fund.
Insurance premium base by year:
- 2015 — 670000;
- 2016 — 718000;
- 2017 — 755000;
- 2018 — 815000.
The formula for determining sick leave for pregnancy and childbirth in 2019 for 140 days is presented below.
Max.Pos. = (755000 + 815000) / 730 * 140 = 301,095.20
140 calendar days is the standard length of leave for pregnant women with one child. If there are two children, then the duration increases to 194. In case of complications of the birth process, the period is 156 days.
The payment calculated based on income for 140 days should not exceed RUB 301,095.20.
It is also important to know the daily earnings limit for benefits.
Max. Wed Sun. = (755000 + 815000) / 730 = 2150.68
Example of calculating the amount for 140 days
Problem conditions:
The employee goes on maternity leave from February 15, 2019 for 140 days. The total salary for 2017 is 700,000, 2018 is 730,000. Sick days during this time are 82.
Calculation:
- Daily earnings = (700000 + 730000) / (730 - 82) = 2206.79.
- Comparison with the maximum daily allowance: 2206.79 > 2150.68, therefore the calculation of maternity benefits will be carried out according to the maximum allowable amount.
- Payout = 2150.68 * 140 = 301,095.20.
Important! Comparisons are also made with the minimum daily allowance. A woman should not receive a sum of money lower than that established by law. , .
The employer is obliged to pay maternity benefits on time, otherwise you will have to pay a fine. Liability may even be criminal. Read more about this in the article:.
Maternity leave calculator
Maternity leave calculator online calculates the amount of three maternity benefits: by average earnings, minimum and maximum. The result changes automatically as you enter data.All rules, limits, regional surcharges and situations are taken into account in the online calculator. Will help increase benefits through clarifications, replacement of years, exceptions of “zero” days.
Your length of service (lifetime)
Need to specify lifetime experience. It doesn’t matter whether it was interrupted or not.
A full calculation of maternity benefits is possible only if the lifetime experience is more than six months. Otherwise - calculation according to the minimum wage.
The unemployed will be able to receive only 2861.32 ₽ from RUSZN (Sobes). In this case, it does not matter whether there was experience. Even if there was a very long experience before that. Women who quit their job less than 30 days ago can receive “full maternity benefits,” but only if they quit due to special circumstances.
If less than six months of experience or the woman is currently unemployed, then salary certificates are not needed.
Full calculation / Minimum / Maximum.
Duration of maternity leave
How long does maternity leave last?
Depending on how the pregnancy progresses, the duration of sick leave may vary.
Also, a woman has the right, immediately after giving birth, to interrupt maternity leave and go on parental leave (that’s why the numbers are indicated before + after).
- 156 days (70+86), ;
- 156 days (0+156) - .
- 194 days (70+124), ;
- 160 or 176 days - ;
Maternity leave date
From 01.07.2017 to 31.12.2017 from 01.01.2018 to 31.04.2018 from 01.05.2018 to 31.12.2018 from 01.01.2019 to 31.12.2019 from 01.01.2020 to 31.12.2020
Minimum wage: 12130 ₽
The date you go on maternity leave determines what minimum wage will be used for the minimum maternity leave calculation, as well as what two years you can take. After all, you cannot take the current year.
The date of maternity leave is determined solely by sick leave. It cannot be changed by statements.
Salary and income
The amounts of sick leave, maternity and child benefits are never included in this calculation.
These amounts are taken into account in the maternity leave calculator. Income cannot be higher than this amount (you will not be able to enter), because... he does not pay contributions to the Social Insurance Fund. For example, for 2018, such income cannot exceed 815,000 rubles.
Estimated years
They take the two years preceding the year of maternity leave (in 2018 - this is from January 1, 2016 to December 31, 2017). At the same time, for choosing years, the start date of sick leave is important, but when the birth is given is not important. You can only take full year from January 1 to December 31. You cannot select two identical years in the online calculator. It is impossible to take into account the year of maternity leave.
for a child or on maternity leave (at least one day), then, if desired, in the maternity leave calculator, you can replace the year (one year) with the previous year (year) (). You cannot replace years for other reasons (for example, if you didn’t work). In this case, you can only replace it with the previous year. You cannot take any years for replacement.
For example, a woman goes on maternity leave in 2018. Before that, she was on maternity leave for 3 years, 2015-2018. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.
What if you're on vacation all year?
Excluded days
Average earnings are calculated by day. The fewer days the better. If not excluded, they take 730-732 days (the amount for 2 years). It is not advisable to completely exclude days. If there are no days, the calculation is "Minimum".
When calculating maternity and child benefits, the number of days can be reduced. Can be excluded:
regular sick leave maternity leave;
downtime due to the employer's fault etc.).
No other cases can reduce the number of days in the calculator. And if, for example, a woman worked for only a year out of two calculation years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.
Excluded days:
From 0 to 730 (365 + 365). Integer.
Number of days for calculation: 730
Results
If there was no income or there are no days to calculate, then the calculation will be minimal.
If the settlement is less than the minimum amount. Get the minimum. Then you do not need to provide salary certificates.
You won't be able to get above the maximum either. Each selected year has its own maximum.
By salaryNo income ₽() 0 (salary for 2016 + 2017) ÷ 731 (calendar days) = 0 ₽ (average daily earnings) 0 (average daily earnings) × 140 (length of maternity leave) = If there are no days for settlement, then they will pay at least ₽ If there was no income, then they will pay the minimum |
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Calculation of the minimum amount: Calculation of the maximum amount: |
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| website/kz/dekretnie.php?stj=1&dnid=140&data=191&zan=1&zanst=1&rk=2&rkpr=30&zp1=0&god1=2017&zp2=0&god2=2018&dnir=0&dnid2=1 |
What are maternity benefits?
Maternity- this is a one-time benefit for pregnancy and childbirth (at least 51,380 rubles in 2018). Maternity leave is issued by the Social Insurance Fund on sick leave for a period of 140 to 194 days. For the calculation, take the average earnings for two calendar years. Only the mother can receive maternity payments.
Such sick leave is given immediately (and paid in one amount) for the entire period and is not divided into parts.
Minimum (according to the minimum wage) - 55,830.6 rubles (from January 1, 2020); 51,918.9 (from January 1, 2019); Maximum - 322,191.80 (in 2020); 301,095.20 (in 2019).
Duration
- 140 days (70 days before the expected date of birth and 70 days after) in uncomplicated pregnancy;
- 156 days (70+86), if the birth was complicated or the baby;
- 156 days (0+156) premature birth (between 22 and 30 obstetric weeks).
- 194 days (70+124), if several children are expected to be born;
- 194 days (84 days before the birth of the child and 110 after), if several children suddenly appeared;
- 160 or 176 days maternity leave in the Chernobyl zone or in another contamination zone;
Mothers entitled to maternity benefits during the period after childbirth have the right, from the day of birth of the child, to receive either a maternity benefit or a monthly child care benefit (255-FZ Article 11.1).
Deadline for maternity leave
Mothers most often go on sick leave for pregnancy and childbirth at 30 weeks. They leave at 28 weeks if the birth of several children is predicted.
Benefits are calculated based on the date of maternity leave. It is especially important if sick leave opens at the end of December or beginning of January.
The exact date of maternity leave is determined solely by the doctor on the sick leave. No amount of statements can correct this date.
Calculation of maternity benefits
- Minimum
- Calculation of average earnings for 2 years (according to calculations)
- Maximum
Minimum > By salary > Maximum
Maternity benefits will be paid to you according to your average earnings, but not less than the minimum and not more than the maximum.
Minimum calculation
The minimum amount of maternity leave is calculated very simply.
Here is an example of the minimum for standard conditions in 2018:
Minimum wage on the day of opening of sick leave (11163) × 24 (months) ÷ 730 (calendar days for 2 years) × 140 (duration of maternity leave) × 1 (rate at work) × 0% (regional coefficient) = 51380.38 ₽
The regional coefficient can be viewed.
To calculate the minimum, always take 730 days
| Minimum maternity leave (duration 140 days) | ||
|---|---|---|
| Sick leave opening date | Minimum maternity leave * | |
| Full rate | Part-time | |
| From 07/01/2017 to 12/31/2017 | 35901.37 ₽ | 17950.68 RUR |
| From 01/01/2018 to 04/31/2018 | 43675.40 RUR | 21837.70 RUR |
| From 05/01/2018 to 12/31/2018 | 51380.38 ₽ | 25690.19 RUR |
| Since 2019 | 51918.90 RUR | 25959.45 RUR |
| From 2020 | RUB 55,830.6 | 27915.3 RUR |
| Unemployed | 2861.32 RUR | |
*They cannot pay less than the minimum amount.
If the experience is less than 6 months, then only the minimum amount will be paid.
Calculation of average earnings
Here is an example of calculating average earnings
Uncomplicated singleton pregnancy (140 days) | Income for 2 years 480,000 rubles | 6 days sick (725 days):
480,000 (salary for 2 years) ÷ 725 (calendar days) = 662.07 ₽ (average daily earnings)
662.07 (average daily earnings) × 140 (duration of sick leave) = 92689.8 ₽
Experience does not affect the calculation. There is only one rule - the experience must be more than 6 months, otherwise the minimum.
Salary and income
The salary is taken in full (including personal income tax). Income also includes: vacation pay, official bonuses, business trips (minus sick leave).
Amounts of sick leave, maternity and child benefits are never included in maternity calculations.
For each year's income are established maximum amount limits. Income cannot be higher than this amount (you will not be able to enter), because... he does not pay contributions to the Social Insurance Fund. For example, for 2018, such income cannot exceed 815,000 rubles.
Years to calculate
They take the two years preceding the year of maternity leave (in 2018 - this is from January 1, 2016 to December 31, 2017). At the same time, for choosing years, the start date of sick leave is important, but when the birth is given is not important. You can only take a full year from January 1 to December 31. You cannot choose two identical years. It is impossible to take into account the year of maternity leave.
For example, if a woman goes on maternity leave in 2018, then she will not be able to take 2018 into account under any circumstances.
If you were on maternity leave in the reference year(s) for a child or on maternity leave (at least one day), then, if desired, you can replace the year (one year) with the previous year (year) () You cannot replace years for other reasons (for example, if you did not work). In this case, you can only replace it with the previous year. You cannot take any years for replacement.
For example, a woman goes on maternity leave in 2018. Before that, she was on maternity leave for 3 years, 2015-2018. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.
What if you're on vacation all year? If a woman has been on maternity leave all year, then you can safely take this year, because... it does not affect the calculation (all its days are excluded). But you can’t take two such years. One must include salary and income. Otherwise - minimum.
Is it possible to take only one year? In the case described just above, one year is actually taken, because Maternity days are excluded completely. But the calculation always takes two years.
Days for calculation
The fewer days the better. But you can’t take zero. If there are no days, the calculation is "minimum."
Take 730 or 731 (the number of calendar days in two years). But there are exceptions...
When calculating maternity and child benefits, the number of days 731 can be reduced. When calculating, you need to exclude:
1) periods of temporary disability ( regular sick leave), maternity leave (maternity leave), maternity leave;
2) the period of release of the employee from work with full or partial retention of wages in accordance with the law, if insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued for the retained wages for this period ( downtime due to the employer's fault etc.).
No other cases can reduce the number of days. And if, for example, a woman worked for only a year out of two calculation years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.
Maximum
The maximum amount depends solely on the two years chosen and the length of maternity leave.
Example of maximum calculation for selected years 2018 + 2019. Duration 140 days.:
815,000 (maximum amount for Social Insurance Fund in 2018) + 865,000 (maximum amount for Social Insurance Fund in 2019) = 1,680,000 (maximum earnings for 2 years)
1,680,000 (maximum earnings for 2 years) ÷ 730 (calendar days for two years) = 2,301.37 ₽ (average daily earnings)
2,301.37 (average daily earnings) × 140 (duration of maternity leave) = 322,191.80 rub. ₽
This maximum can only be applied by those who go on maternity leave in 2020, because 2018+2019 can only be chosen in 2020.
| Maximum maternity leave (duration 140 days) | |
|---|---|
| Selected years | Maximum |
| 2020+2019 (from 2021) | RUB 340,328.80 |
| 2019+2018 (from 2020) | RUB 322,191.80 |
| 2018+2017 | RUB 301,095.20 |
| 2017+2016 | RUB 282,493.40 |
| 2016+2015 | RUB 266,191.80 |
| 2015+2014 | RUB 248,164.00 |
| 2014+2013 | RUB 228,603.20 |
| 2013+2012 | RUB 207,123.00 |
| 2012+2011 | RUB 186,986.80 |
| 2011+2010 | RUB 167,808.20 |
| 2010+2009 and earlier | RUB 159,178.60 |
All payments to pregnant women and mothers (list)
| Type of assistance | Sum |
|---|---|
| One-time | |
| One-time (+ calculator) | from 51380.38 ₽ |
| for medical care | 11,000 ₽ |
| One-time benefit for the birth of a child | RUB 18,004.12 |
| One-time benefit for women registered in medical institutions in the early stages of pregnancy | 675.15 ₽ + 600 ₽ in Moscow |
| Request for financial assistance from the employer (voluntary) | up to 50,000 ₽ is not subject to personal income tax |
| Providing free land large families(from 3 children) | Plot |
| Sick leave to care for a sick child under 15 years of age (+ calculator) | from 150 ₽ per day |
| Monthly | |
| Monthly (+calculator) | from 4,512 ₽ to 26,152.27 ₽ |
| Monthly payments from 2018 per child from the state | from 10,532 ₽ |
| Monthly payments from 2020 for a child from one and a half to three years old from the state | from 10,532 ₽ |
| Benefit for the third child from 2019 (list of regions) | about 10,500 ₽ |
| Monthly allowance for a child from one and a half to three years old | 50 ₽ and retention of seniority |
| Alimony: how to collect and amount | from 2,750 ₽ per month |
| For some categories | |
| One-time benefit for the pregnant wife of a military serviceman undergoing military service. | RUB 25,892.45 |
| Monthly allowance for the child of a soldier undergoing military service upon conscription | 11,096.77 ₽ per month. |
| One-time benefit when placing a child in a family | 18,004.12 RUR |
Documents for appointment
To assign and pay maternity benefits (maternity benefits), the following documents are needed:
- certificate of incapacity for work (sick leave);
- if the calculation of the B&R benefit will be made at one of the last places of work of the woman’s choice, a certificate from another policyholder stating that the appointment and payment of this benefit is not carried out by this policyholder;
- if you want to replace the calculation years (or one year) with earlier ones, then you also need;
- (if during the billing period the woman worked for other employers). This certificate is not mandatory. You should first make a calculation and understand whether you need to provide it. After all, if you worked a little during the billing period and/or you had a small salary, then the calculation (for example, 20,000 rubles) will come out less than the minimum (35,901.37 rubles for full time) and then there is no point in wasting time on a certificate;
- sometimes they ask for an application: Sample application for maternity leave for benefits. Although sick leave is usually enough.
If the employee was on maternity or children's leave during the two years included in the calculation, one or both years of the calculation period can be replaced with the previous ones (255-FZ Article 14). Of course, if it’s more profitable for the employee. To do this, she must write a special application. But keep in mind that real payments are taken into account and are not indexed in any way.
Download free sample 31 kb. Word (doc)
Payment
Who pays?
Vacation for all these days, including weekends and holidays, is paid at the expense of the Social Insurance Fund. Moreover, it does not matter what taxation regime the company is in. Payments are made by the employer, and then the FSS (social insurance) reimburses him.
pilot project of the Social Insurance Fund (now there are more than 20 of them), reimbursement of benefits will occur directly to employees from the Social Insurance Fund. In this case, the employer helps the employee collect all documents.
When will I receive it?
Maternity benefits must be calculated and accrued no later than 10 calendar days from the moment the employee applied for it. The basis is the original sick leave certificate. The benefit is paid on the next day when the company pays wages, and in full. That is, there is no need to “split” it by month.
Deadlines
Application deadlines
Maternity benefits are assigned if the application for it is made no later than six months from the date of the end of maternity leave (255-FZ Article 12, paragraph 2).
Recalculation for increase
If you have new documents or you decide to calculate using a different method (, ,), you have the right to apply for a recalculation of benefits within three years to increase the amount of maternity benefits.
The application is written in free form.
Can I choose a date or reschedule?
The issuance of certificates of incapacity for work during pregnancy and childbirth is carried out at 30 weeks of pregnancy (clause 46 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).
If a woman, when contacting a medical organization within the prescribed period, refuses to receive a certificate of incapacity for work under the BiR for the period of maternity leave, her refusal is recorded in the medical documentation. When a woman before childbirth repeatedly applies for a certificate of incapacity for work for maternity leave, the certificate of incapacity for work is issued for all 140 (156 or 194) calendar days from the date of the initial application for the specified document, but not earlier than the period established by the first paragraphs or the second of this paragraph.
Those. theoretically, the deadline can be postponed to a later date (for example, to January, so that the current year is included in the calculation). It is not possible to go to an earlier date.
Pension (experience)
The period of sick leave (it is sick leave, not vacation) for pregnancy and childbirth (in common parlance “maternity leave”) is always included in pension experience, like any period of incapacity for work (subclause 2, clause 1, article 11 of the Federal Law of December 17, 2001 N 173-FZ "On labor pensions V Russian Federation").
Vacation experience
The period of maternity leave is included in the vacation period, and the period of parental leave up to one and a half (three) years is not included.
Rights
Annual vacation due!
According to Art. 260 TK. “Before or immediately after maternity leave, or at the end of parental leave, a woman, at her request, is granted annual paid leave (28 days), regardless of her length of service with a given employer.” .
Moreover, if a woman has a vacation period of less than 28 days, vacation pay is given to her in advance. These vacation pay are either included in the vacation period or returned upon dismissal.
Where to go if maternity benefits were accrued incorrectly?
First try to resolve this issue with an accountant. If it doesn’t work out, then contact the labor inspectorate or the Social Insurance Fund. Recalculation can be requested within 3 years.
Absenteeism and dismissal
It is impossible to dismiss a pregnant woman from an existing organization (and individual entrepreneur) (Article 261 of the Labor Code of the Russian Federation) at the initiative of the employer. Also, it is impossible for such a woman to be given absenteeism, because Pregnancy is always a valid reason for not showing up for work.
If a maternity leaver was fired during the liquidation of the organization
It is necessary to take certificates and go to the social security authorities (RUSZN) - they will continue to pay benefits in full, as before dismissal.
Employees of organizations in which bankruptcy proceedings have begun can apply directly to the Social Insurance Fund to receive sick leave or maternity benefits (Federal Law of March 9, 2016 No. 55-FZ).
Is it possible to go back to work early?
An employee has the right to go to work before the end of maternity leave. However, you cannot receive benefits and wages at the same time (there may be claims from the Social Insurance Fund). Therefore, you can only leave unofficially.
Fixed-term employment agreement (contract)
If the employee finds herself in a situation and a fixed-term employment contract was concluded with her, then its validity is extended until the employee returns from sick leave for pregnancy and childbirth (maternity leave). They cannot fire such an employee earlier.
If a student is on maternity leave
Women studying for maternity benefits are entitled to maternity benefits. full-time education in educational institutions of primary vocational, secondary vocational and higher vocational education (HEIs), in institutions of postgraduate vocational education. This benefit is paid to student mothers in the amount of the stipend established educational institution(Resolution of the Government of the Russian Federation No. 865 of December 30, 2006).
Situations
What if you have two jobs?
I. 1 employer for more than two years and 2 employers for more than two years. If an employee worked in several places at the time the maternity leave was issued, and in the previous two years she worked all the time in the same place, then maternity payments are made for all places of work. The monthly maternity benefit is paid only to one place of work of the employee’s choice and is calculated from the employee’s average earnings.
II. 1 employer for less than two years and 2 employers for less than two years. If an employee at the time of issuance of maternity leave worked for several insurers, and in the previous two worked for other insurers, then all payments are assigned to her by the employer at one of the last places of work of the maternity leaver’s choice.
III. 1 employer for more than two years, and 2 employers for less than two years If an employee at the time of issuance of maternity leave worked for several insurers (employers), and in the two previous years she worked for both those and other insurers, then maternity payments can be made either for one place of work, from the average earnings for all employers, and for all current employers, from the average earnings at the current place.
Although, according to the judges of the Moscow District, the resolution of May 11, 2016 No. F05-5284/2016 states that a maternity leaver should in any case receive two benefits (clause 2 of Article 13 of the Federal Law of December 29, 2006 No. 255-FZ ).
If your lifetime experience is less than six months
If your total insurance period is less than 6 months, then you will receive maternity leave - 1 minimum wage rubles per month. Also, if during the calculations the amount turned out to be less than the calculation according to the minimum wage, then the calculation according to the minimum wage is taken (see above in the table).
The minimum wage in all regions is the federal one. No surcharges. The minimum wage from July 1, 2016 is 7,500 rubles.
What if I work part time?
If an employee works part-time, the minimum wage for minimum maternity leave must be recalculated. Let's say, for a part-time employee, the minimum wage will be 2,165 rubles. (RUB 4,330: 2).
If a maternity leaver is unemployed?
Unemployed women should contact the local branch of RUSZN (district office social protection population, aka RUSZN, aka Paradise SOBES). The payment is made by the territorial body of the Social Insurance Fund that assigned the benefit. You can also register with the employment center and receive unemployment benefits.
If twins were unexpectedly born or adopted
If a maternity leave was initially issued with sick leave for 140 days, but she unexpectedly gave birth to twins, the sick leave (maternity leave time) should be extended by 54 days. Not only pregnant women can count on maternity benefits. This right is also given to women who decide to adopt a baby under three months of age. They are paid benefits for the period from the date of adoption until the expiration of 70 days from the date of birth of the child. If a family takes two or more children, then the following period is paid: from adoption to 110 days from the date of birth of the children.
If I go on vacation before my maternity leave, will this affect my maternity benefits?
It will have an effect, but only slightly - vacation pay is included in the calculation, but usually they are almost equal to the salary.
If the maternity leaver had no income during the billing period
The calculation includes all payments for all places of work for the last two calendar years for which contributions to the Social Insurance Fund of the Russian Federation were accrued. But in practice, it is quite possible that the employee had no income during the estimated two years. In this case, the benefit must be calculated based on the minimum wage.
If the employee was on maternity or child leave during the two years included in the calculation
If the employee was on maternity or children's leave during the two years included in the calculation, one or both years of the calculation period can be replaced with the previous ones (255-FZ Article 14). Of course, if it’s more profitable for the employee. To do this, she must write a special application. But keep in mind: real payments are taken into account and are not indexed in any way.
If you recently got a job and had no earnings in the previous two years, you cannot replace the years on this basis alone.
In this case, you can only replace it with the previous year. You cannot take any years for replacement.
Accountant (Reporting)
Taxes on maternity leave
Income tax (personal income tax 13%) is not withheld from maternity leave. Contributions to the Pension Fund and the Social Insurance Fund from these payments are also not made (In accordance with paragraph 1, paragraph 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to Pension fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds").
Reporting
The company receives funds for maternity leave within 10 calendar days after it submits all the necessary documents. A written application must be submitted to the FSS of the Russian Federation, a calculation in Form 4-FSS of the Russian Federation for the period confirming the accrual of expenses for the payment of insurance coverage; they may also require a calculation of benefits. Individual entrepreneurs (unlike organizations) can receive these funds to any account (even personal) or savings book.
First, the organization (IP) pays this manual(or part of it), then the FSS reimburses it. If the FSS refused to reimburse this benefit, then it must either be returned, or additional insurance premiums must be charged and personal income tax withheld, because then this amount is essentially a regular premium. Or you can spend it as financial assistance.
If the FSS reimbursed, then the reporting is as follows:
Amounts not subject to insurance contributions (maternity benefits, child care benefits, and other benefits) are displayed in the DAM-1 calculation, section 2 on lines 210, 211, 212.
In those regions where the Social Insurance Fund pilot project operates, there is no need to reflect maternity leave in reporting. After all, the FSS pays them directly.
Financial responsibility from maternity leave
The employer does not have the right to deduct anything from maternity benefits, as well as child care benefits. Even if a liability agreement is signed and you cause damage to property, benefits are always paid in full.
Reimbursement of benefits and expenses 2017
Since 2017, all benefits and expenses must be reimbursed from the Federal Tax Service. To do this, for periods before 2017, you must provide 4-FSS, and after 2017, a calculation certificate (its Form has not yet been approved).
In those regions where the Social Insurance Fund pilot project operates (there are now more than 20), benefits will be reimbursed directly to employees from the Social Insurance Fund. In 2020, all regions will join this project.
Woman entrepreneur (IP)
Benefit amount
If IP paid voluntarily contributions to the Social Insurance Fund - the benefit will be minimal. From May 1, 2018 - 51,380.38 rubles.
Total 2 options: either the minimum wage from the Social Insurance Fund or nothing.
A must!
Contributions must be paid for the previous calendar year (Article 4.5, clause 6 of 255-FZ).
Those. if you open maternity sick leave in 18, then contributions must be paid for the entire 17 year.
Amount of contributions
All women pay (voluntarily) a fixed amount to the Social Insurance Fund based on the same minimum wage. An entrepreneur cannot pay more or less than the minimum wage.
Fees:
7500 minimum wage *2.9% rate = 217.50 rub./month or 2610 rub. for the whole of 2017,
9489*2.9% = 275.18 rubles/month or 3133.43 rubles. for the whole of 2018.
Payment by individual entrepreneur to the Pension Fund of Russia
A woman individual entrepreneur on maternity leave may not pay contributions to the Pension Fund (letter of the Ministry of Health and Social Development of Russia dated March 22, 2011 No. 19-5/10/2-2767). This issue is controversial, but the courts are on the side of the individual entrepreneur. Since 2013, changes have been made to 212-FZ Part 6-7 Article 14: it is possible not to pay fixed contributions during the period of care of one of the parents for each child until he reaches the age of one and a half years, but no more than three years in total if presented documents confirming the absence of activity during the specified periods.
Documents
A business woman must provide the following documents to the Social Insurance Fund:
- Application by an individual entrepreneur to the Federal Social Insurance Fund of Russia for the assignment of maternity benefits; (Word, 37 kb.)
- sick leave;
Reporting
Work for hire
If the individual entrepreneur also works under an employment contract
There may be various options receiving maternity benefits:
- at the time of occurrence insured event In the two previous calendar years, the individual entrepreneur did not change jobs under an employment contract and at the same time operated as an individual entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia for the two previous calendar years. In this case, he receives benefits in two places: at the territorial branch of the Federal Social Insurance Fund of Russia at his place of residence and at the employer with whom the employment contract is concluded;
- at the time of the insured event, the individual entrepreneur had worked for other employers in the two previous calendar years and was not registered as an entrepreneur (voluntary policyholder). Then benefits are paid to him in one place - at the last employer with whom the employment contract was concluded;
- at the time of the insured event, the individual entrepreneur had worked both for the current employer and for other employers in the two previous calendar years, and at the same time operated as an entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia for the two previous calendar years. In this case, he has the right to choose where to receive benefits - for all places of work (both at the territorial branch of the FSS of Russia and at the last employer) or at one of them (only at the territorial branch of the FSS of Russia or only at the last employer).
If the woman worked as an individual entrepreneur or got a job later, then she cannot provide any salary certificates from her individual entrepreneur. After all, the income of an individual entrepreneur is not a salary. The income of an individual entrepreneur for the Social Insurance Fund is always zero (even if the individual entrepreneur is a member there voluntarily), because the individual entrepreneur does not pay his own salary.
When planning a child, every woman knows that the state guarantees the opportunity to receive benefits for pregnant women. Benefits for expectant mothers vary. Maternity benefit (M&B) is received only if certain conditions are met. Let's take a closer look at what this benefit is and for whom it is intended.
Who is eligible to receive
In contrast, only the mother of a newborn, and not other relatives, receives the right to maternity benefits. In this case, the woman must have the status:
- An officially employed participant in the insurance program. At the same time, she may have foreign citizenship, but she must permanently reside and work in the territory of our country.
- Military personnel.
- Full-time students. It doesn’t matter whether she studies for free or at the expense of the state, or whether she receives a scholarship.
- and be registered with the Employment Center as unemployed. From the moment of dismissal until the moment of registration there should not pass more than a year. This rule is valid for discontinued and officially unemployed individual entrepreneurs, lawyers, and notaries.
ATTENTION! This cash payment is provided not only to women who have given birth, belonging to the above categories, but also to those who have adopted a newborn or a baby up to three months old.
The assignment of benefits to pregnant women is made taking into account their transfers to the Social Insurance Fund (SIF). The recipient must be a participant in the social insurance program at the time of maternity leave.
There are a couple of features of assigning this cash payment to a pregnant woman at work:
- The right to it arises only after the start of maternity leave. If she goes to work after the thirtieth week of the term, the money during the allotted rest period simply burns out. A working expectant mother will not be able to receive a salary and maternity benefits at the same time.
- If a pregnant woman on maternity leave is already caring for her older baby, she has the right to choose only one of two benefits. It will not be possible to receive both payments at once.
Benefits are paid to pregnant women upon the start of maternity leave. This moment is considered the thirtieth obstetric week of the term.
Maternity size
Such a payment is financial compensation for the time while the mother is unable to work due to the birth of a child. The amount of maternity benefits depends on the woman’s earnings and the duration of the labor and employment leave in accordance with the norms Art.8 Law of May 19, 1995 N 81-FZ .
Payments are accrued for all days of incapacity for work. Based on Art. 11Law of December 29, 2006 N 255-FZ, p The duration of this time period is as follows:
- One hundred and forty days, seventy each, before and after childbirth, if one child was born and there were no medical problems.
- One hundred and fifty-six days will be if the birth was difficult.
- One hundred and ninety-four days if twins or more were born.
- At premature birth the holiday begins on the day they occur.
The amount charged depends on the status of the expectant mother:
- For employed pregnant women, the amount of maternity benefit is calculated based on their average earnings for the last two years.
- Female students are paid an allowance in the amount of a scholarship. If the scholarship expectant mother did not receive it, she will be charged the minimum wage.
- Women military personnel receive maternity benefits based on the amount of their allowance, similar to the average earnings of employed people.
ATTENTION! In case of part-time work, earnings are determined taking into account all its sources, and the monthly benefit is issued through one employer at the employee’s choice.
Sometimes, as a result of such calculation, the amount of maternity benefits may turn out to be very insignificant, for example, if you were hired less than six months ago. But the minimum amount of benefits is legally limited, and therefore it will be paid no lower than the established official level.
Maximum and minimum amount of maternity payments
If, when calculating the amount of social benefits, the amount is less than the values defined by law, the pregnant woman is assigned a minimum wage. It depends on the minimum wage for the last two years before motherhood. This figure is constantly changing upward, therefore, the minimum benefit amount is also increasing.
The calculation does not take into account income for which contributions were not calculated, these are:
- Received.
- Received during the period when non-contributory salaries were paid.
ADVICE! If a woman was on maternity leave during the billing period, she can replace it with previous years.
By law, a pregnant woman cannot receive less than the minimum wage. The exception is the unemployed who have the right to maternity benefits. They are paid three hundred rubles a month. This money is transferred not by the FSS, but by the social security authorities.
The maximum benefit for workers is also limited and depends on the average earnings from which contributions are deducted. It forms the insurance base. Taxes and contributions are not charged on maternity leave.
How to receive benefits for BiR
To receive benefits, a pregnant woman must fulfill a number of requirements:
- Observe at the antenatal clinic.
- When the deadline comes thirty obstetric weeks(in some cases earlier), obtain a sick leave certificate of the established form there. If childbirth occurs ahead of schedule, it should be given out at the maternity hospital.
- Contact the employer with a written request to provide maternity leave and assign a one-time maternity benefit if the recipient is employed. Otherwise, another authorized body will handle the payment processing.
In most situations, maternity leave is issued at work. This method is very convenient for a working pregnant woman. The accounting department pays benefits to the recipient, and then the Social Insurance Fund reimburses the employer for these costs.
But more is possible difficult option registration if the organization is unable to pay the due amount. This happens when bankruptcy proceedings begin or the assets of a legal entity are seized. In this situation, the woman will have to go to court, which should allow direct transfer of payments from the Social Insurance Fund.
The application period is six months from the end of the holiday under the BiR. The proceedings also take some time. And only with a court decision in hand can a woman go to the Social Insurance Fund to apply for maternity leave. Unfortunately, this long and expensive method of obtaining benefits in a conflict situation with the employer is typical for most regions of the country. But there are exceptions.
IMPORTANT! Some regions have a “Direct Payments” program. There you can receive benefits in full by contacting the Social Insurance Fund directly.
Unemployed women can receive maternity benefits through social security authorities. However, if less than a month has passed since the dismissal, the recipient has the right to apply for maternity benefits through her last place of work. This rule is also true if the dismissal occurred due to the forced relocation of a pregnant woman.
Female students can apply for benefits through the dean's office. Each educational institution has its own algorithm for solving such issues.
Deadlines for applying for payment
The right to receive assistance for a pregnant woman arises from the date of thirty obstetric weeks. But sometimes a woman cannot apply for maternity leave right away, for example, due to moving during pregnancy, illness or other reasons. The legislator takes into account the possibility of such situations and allows applications for benefits six months after childbirth if there are good reasons. If you apply later than this period, maternity leave can be obtained through the court.
A pregnant woman has enough time to apply for a one-time benefit. In addition, if a conflict situation arises, the court will be on her side.
Required documents
To apply for a one-time pregnancy benefit, a working woman needs to receive sick leave from the antenatal clinic confirming the fact of incapacity for work. In addition to this you will need:
- Application for leave and benefits.
- Certificate of salary and all payments from other places of work during part-time work.
- A certificate of income from a previous place of work, if the time of employment in that organization is included in the billing period.
To assign a payment to an unemployed pregnant woman, you need to bring to social security:
- Statement.
- A certificate from a doctor indicating the obstetric date.
- Certificate from the Center for Significance.
- Work book.
- A certificate from the tax office regarding the liquidation of the employer's legal entity.
To make a payment to the Social Insurance Fund you will need:
- Statement.
- Sick leave.
- Certificate of earnings from the employer. If necessary, this information can be requested by FSS specialists at the Pension Fund.
- Document confirming non-receipt of benefits at the place of registration.
- An extract from the employment record or a certificate from the Central Labor Office.
Original documents can be provided in person or through a legal representative with a power of attorney. Certified copies may be sent by registered mail. In addition, a one-time payment can be made through the government services website.
Terms of payment and transfer of money
Unlike monthly payments, the B&R benefit is paid to the child’s mother once in full. The duration of maternity payments depends on the method of their registration.
When going on maternity leave, the employer is obliged to immediately accept a package of documents from her and transfer the money to her salary card within ten days. In practice, this process may take a little longer.
The period for payment of maternity benefits by social security authorities or the Social Insurance Fund will be longer when applying directly to them. Specialists have ten days to review the application and make a decision. If it turns out to be positive, then the woman can count on replenishing her account no later than the twenty-sixth day of the next month. The transfer can arrive by mail or through a bank.
If the transfer of maternity benefits to the recipient’s account is delayed, the perpetrators can be brought to justice through the courts.
The B&R benefit is assigned to participants in the social insurance program from the Social Insurance Fund and to certain categories of the unemployed. This lump sum payment, transferred immediately after the start of maternity leave. The amount a pregnant woman receives depends on her insurance coverage or the minimum wage.
