Even at the pregnancy planning stage, many expectant mothers learn how to receive maternity benefits, how much they need to work to receive them, and how much they can generally expect. After all, every woman thinks about the well-being of her child, wants her child to eat well, grow up healthy, clothed and live in good living conditions, which in the modern world requires a lot of money. And therefore, to support and assist future parents, the Russian Government has established and announced a program to support motherhood and childhood.

So, let's look at what maternity benefits are. Maternity pay is financial support that is paid to the expectant mother both during pregnancy and after childbirth. If we consider the labor legislation that regulates leave issues, then the concept of maternity leave is absent there, although it provides for several types of leave that are related to pregnancy, birth and child care, forming maternity leave.

Who is supposed to pay maternity money?

This benefit was created to help and support working women during pregnancy, so their size depends on the average earnings of the fairer sex, which is calculated and issued by the employer. Therefore, women working at the time the fact of pregnancy is established can be absolutely sure that they will receive money during maternity leave. Please note that if management fired you 1 month before going on maternity leave, then you also have the right to receive payments from this company.

Payments to persons registered as an individual entrepreneur have their own specifics. They can count on receiving funds only if they are included in the social insurance fund and have made appropriate contributions. The amount of money in this case depends on the size of the contributions paid; accordingly, this fund will deal with the calculation and payment.

But what about unemployed pregnant women and students - how can they provide for themselves? According to the law, unemployed expectant mothers also have the right to receive financial assistance, but only if they were fired due to the liquidation or reorganization of an enterprise or organization. In this case, women must be registered with the employment center at their place of residence. The social protection department will make monthly payments; this is where a representative of the fairer sex should apply with a certificate from the antenatal clinic and an application.

Pregnant students who study full-time can also receive maternity leave. If you fall into this category, then in order to receive financial assistance, the amount of which will be calculated based on the scholarship, you will have to contact the dean’s office of the institution where you are studying with the appropriate package of documents.

As for expectant mothers who do not work and are not registered with the employment center, according to the law, maternity money should not be accrued to them.

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What is the duration of maternity leave according to the laws of the Russian Federation?

As previously mentioned, maternity leave is a period of time provided to pregnant women for the birth of a baby and recovery after childbirth, which is subject to payment. According to Russian legislation, this type of leave is provided to expectant mothers after the 30th week of pregnancy. However, in some circumstances, going on maternity leave is allowed from the 28th week, but only in cases where a multiple pregnancy is recorded or this is required by medical recommendations.

Let's move on to consider the duration of the leave provided, which depends on the complexity of the birth and the number of children born. So, the amount of sick leave for pregnancy and childbirth can be:

• 140 calendar days (70 days before and 70 after) - during pregnancy without complications and the birth of 1 child;
• 156 days - an additional 16 days are added for complicated childbirth at the birth of 1 baby;
• 194 calendar days (84 days before birth and 110 after) - provided for the birth of several children.

When going on maternity leave, all future working mothers are accrued and paid a lump sum in total, immediately for the entire vacation period, an allowance.

According to current laws, accruals must be made on the basis of a sick leave certificate issued by an obstetrician-gynecologist.

Payments must be accrued within 10 days from the date of contact regarding its receipt.

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Required documents and procedure for payment of benefits

The employer is obliged to calculate and accrue the amount of maternity benefits that are due to working pregnant women on the nearest date of payment of salaries. To calculate the amount of payments to the company’s accountant, it is necessary to receive the following list of documents from the “in position” employee:

• sick leave issued by a gynecologist at the antenatal clinic;
• application in the appropriate form;
• a certificate indicating the salary for the previous 2 years from the previous place of work, if the employee previously worked in another place.

After analyzing the norms and laws, we can simplify the following procedure for paying this benefit:

To begin with, the expectant mother goes to the antenatal clinic to get a certificate and a certificate of incapacity for work. Then she goes to the accounting department of the organization where she works and submits her sick leave there. Accounting calculates benefits, then makes maternity payments. The financial department of the enterprise draws up a corresponding report, inserts the necessary documents there to reimburse the funds that were spent on maternity payments, and submits all this to the social insurance authorities. The Social Insurance Fund, after checking the submitted documents and report, compensates in full the payments made by the employer.

Maternity leave(B&R, in common parlance it’s just decree) is a social guarantee for working women, as well as for those undergoing military or equivalent contract service. It is provided to pregnant women so that they can prepare for childbirth, and after the birth of the baby, relax, recover and spend time with the newborn.

The right to maternity leave is enshrined in Art. 255 of the Labor Code (LC) of the Russian Federation (No. 197-FZ of December 30, 2001). The law states that the decree is accompanied by the payment of social insurance benefits.

• Birth leave is provided for both natural (born) children and adopted children under the age of 3 months.
• Do not confuse maternity leave (maternity leave) and parental leave for a child up to 1.5 years old. In a legal sense, these are completely different periods.

A special feature of maternity leave in Russia is that it can be taken out by: only woman.

• Sometimes they write or say that dad can be put on maternity leave. This implies Holiday to care for the child, but not according to BiR.
• According to Art. 123 of the Labor Code of the Russian Federation, during the period of his wife’s maternity leave, a man can only be granted out of turn annual paid vacation.

New law dated June 29, 2015 No. 201-FZ introduced changes to the conditions for granting maternity leave for fixed-term employment contract. If previously the employer was obliged to extend the contract with the employee only for the period of pregnancy until the baby is born, then now a woman is provided with the law postpartum leave, which gives her the right to receive maternity benefits in full (for 140, 156 or 194 days of maternity leave).

How many weeks does it take to register?

The period during which a woman can legally go on maternity leave is 30 weeks. To go on vacation, you need to obtain maternity leave from a doctor. The document will indicate the start and end dates of the maternity leave.

In some cases, they are installed other terms registration of maternity leave:

• 27 weeks - for expectant mothers living in a certain area contaminated due to the accident at the Chernobyl nuclear power plant, the Mayak plant and some others.
• 28 weeks - for multiple pregnancy.
• If a woman has premature birth between 22 and 30 weeks - from the day of birth.

An obstetrician-gynecologist does not have the right to open a sick leave later than the beginning of the 30th week of pregnancy. However, the woman herself has the right to go on maternity leave later - this must be indicated directly in the application for this leave.

In particular, it may be in the interests of a woman to postpone the start date of maternity leave - if it falls at the end of the year, it is sometimes more advisable to postpone it at the beginning of next year despite several lost days subject to paid sick leave. This is done to be used as a calculation current calendar year- as a rule, more profitable in terms of earnings.

How many days does it take by law?

According to Art. 7 of the Law on State Benefits No. 81-FZ of May 19, 1995, as well as other regulatory documents, the duration of maternity leave in 2018 may vary. The number of days of maternity leave depends on the woman’s place of residence and work, the characteristics of childbirth, and the number of children born.

• Holiday according to the BiR is divided into two conditional parts - prenatal and postnatal. The number of days for each of them is counted by a gynecologist from the expected date of birth.
• If the child is born earlier, the woman will still be provided with total number of days maternity leave.

Below is the duration of labor and labor leave before and after childbirth for different categories of women.

Maternity leave table

Conditions	Duration of maternity leave in days
	Before giving birth	After childbirth	Total
Normal course of pregnancy and childbirth	70	70	140
The same for women living or working in areas contaminated after the Chernobyl accident, the Mayak plant or the dumping of waste into the river. Techa (hereinafter - in the contaminated area)	90	70	160
Normal pregnancy, complicated childbirth	70	86	156
The same for women living or working in the territory of the “Chernobyl zone”	90	86	176
Preterm birth (between 22 and 30 obstetric weeks)	0	156	156
Multiple pregnancy diagnosed before 30 weeks	84	110	194
Multiple pregnancy diagnosed at birth	70	124	194

For pregnant women who live or work in contaminated areas, maternity leave extended by 20 days due to the prenatal period. In accordance with Law No. 1244-1 of May 15, 1991, during this period, their health improvement is provided outside the pollution zone before childbirth.

For woman, adopting a baby at the age of up to 3 months, the duration of maternity leave may be shorter:

• The leave begins to count from the day the court decision on adoption comes into force.
• Maternity leave lasts until 70 calendar days after the birth of the baby (or up to 110 days after the birthday of the adopted twins).

Registration of maternity leave

To go on maternity leave, a pregnant woman must provide her employer with sick leave from an obstetrician-gynecologist and write statement about your desire to take leave under the BiR. It is important for the employee herself to take maternity leave for two reasons:

• to receive financial assistance benefits;
• to follow her job was saved for the duration of maternity leave, as well as subsequent child care up to 3 years.

In exchange for the application and sick leave provided by the woman, the HR department issues her a notification receipt for the receipt of documents (written in free form, the second copy remains with the organization).

The start date of maternity leave may coincide with that indicated on the certificate of incapacity for work, or it may be postponed to a later period (only at the request of the woman and her application). At the same time, the maternity leave itself will not be postponed to a later date, but will be shortened, since it will end no later than the date indicated on the sick leave.

Maternity sick leave

A certificate of incapacity for work is issued on official letterhead, approved by order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n. It is a document of strict accountability and has a unique number. The first part of the form is completed in medical institution, second (for calculating maternity benefits) - employer women.

Basic requirements for filling out sick leave (applicable to both the doctor and the employer):

• The cells are filled with large printed Russian letters and numbers, which should not extend beyond the cell.
• Notes can be made on a printer or written by hand with a black gel, fountain or other pen (but not a ballpoint).
• Any blots, cross-outs and mistakes are prohibited. Even with one crossing out, you need to change the form and rewrite everything again.
• The name of the employing organization can be written in full or abbreviated form (if such a form is provided for in the constituent documents).
• If the inscription (name of the enterprise, surname of the doctor, etc.) does not fit on the line, it is simply interrupted in the last cell.

The employer must carefully check the correctness of filling out the sick leave, because the Social Insurance Fund may not accept an incorrectly filled out document. Correctly and finally filled out sick leave is transferred to the accounting department for calculating benefits according to the BiR.

• If an error is detected, the certificate of incapacity for work is returned to the woman, who must re-apply to the medical institution for a new document.
• An incorrect name of the insured organization is not considered an error, because the FSS can recognize it by its registration number.

Application for maternity leave

The application is the main basis for starting maternity leave. It is written in free form and registered with the employer. There is no approved application form. Some information must be included in the document. These include:

• Details of the organization, full name of the head.
• Full name of the employee without abbreviations (you can also indicate your position).
• Details of the identity document.
• Information about the place of registration and residence.
• Please provide leave according to the BiR.
• Please pay maternity benefits and a one-time benefit when registering in the early stages of pregnancy (optional).
• Desired method of receiving benefits, card details.
• Number and date of sick leave according to BiR.
• The employee’s signature, surname and date of filling out the application.

Staying on maternity leave is the basis for granting a woman maternity benefits. In this case, most often one combined application is filled out - both for vacation and for sick leave payments for it.

Order for maternity leave

After the woman’s place of work has received an application and sick leave, the enterprise’s personnel department forms order on granting maternity leave. The form of the document is not clearly regulated by law; it can be taken as a basis unified form No. T-6 or develop your own.

The order must contain the following information:

• name of the insured organization;
• date and document number;
• Full name of the employee, personnel number, name of her position and structural unit;
• type of leave (maternity leave);
• grounds for granting a maternity leave;
• start and end dates of vacation, its duration;
• Full name of the head of the organization, his signature.

Employee reads the order mandatory, signed and dated. Ideally, she is provided with a copy of the document. After this, it is written on the order that it is sent to the employee’s personal file.

Based on the order, data on maternity leave is entered into the personal card (Form No. T-2) of the employee. The fact that a woman is on labor and employment leave is reflected in the working time sheet (form No. T-12 or any other established by the organization).

How is maternity leave paid?

Vacation leave is paid in full, from the first to the last day. The benefit is transferred at one time on the woman's account for the entire period.

The main criteria for calculating payment for maternity leave:

1. For each full month of maternity leave, a woman is entitled to an amount equal to 100% of the average monthly earnings in the organization for the last two calendar years (Article 11 of Law No. 255-FZ of December 29, 2006).
2. With very little or no earnings, as well as with work experience in the organization of up to 6 months. calculation and payment are made according to the current minimum wage (minimum wage). From 02/01/2018, the minimum wage is 9,489 rubles, however, increasing regional coefficients are applied to this figure.
3. The maximum payment amount is regulated using the bases for calculating insurance premiums. The employee’s income for a certain year is compared with their values.

If there are several employers for whom a woman has been working for more than two years, maternity leave is paid each of them. At the same time, child care benefits can only be issued to one of the policyholders.

Maternity leave is paid only if sick leave has been provided no later than six months after the end of maternity leave. Otherwise, a woman may need to prove her right to B&R benefits in court.

Maternity leave calculation

Calculation of maternity benefits for vacation accounting is carried out enterprises (or employees of the Social Insurance Fund, if there is a pilot project in the region "Direct payments") according to the established method. The following data is taken into account:

• A woman’s total earnings for the two calendar years preceding her start on maternity leave. For those whose maternity leave begins in 2018, the estimated years will be 2016 and 2017.
• Length of the billing period (in 2016-2017 - 731 days).
• The number of days “lost” from the calculation period due to sick leave, parental leave, etc.

Maternity leave is calculated in the following sequence:

• the exact number of days in the billing period is calculated (from 731, “outlier” periods of time are subtracted);
• the average daily earnings are found (the total income for two years is divided by the number of days calculated in the previous paragraph);
• The size of the lump sum payment is determined (average daily earnings are multiplied by the number of days of maternity leave, which is taken from sick leave).

The amount of the benefit must fit within certain limits. In 2018, for 140 days of vacation minimum maternity benefit is 43,615.65
rub. (based on RUB 9,489 for each full month), maximum- RUB 282,106.70

Online FSS calculator

An online calculator on the FSS website will help make calculations easier and pre-calculate the amount a woman can count on after going on maternity leave. It is based on the above method for calculating maternity leave. This is exactly how the amount of an accountant’s allowance is calculated at the enterprise and at the Social Insurance Fund.

You need to fill out the fields carefully:

• Type of disability (pregnancy and childbirth).
• Enter the dates of the period of incapacity indicated on the sick leave.
• If a woman has been on maternity leave for two past calculation years, she can replace the calculation years.
• In the “Calculation Conditions” enter the earnings amounts for 2016-2017. (or other billing period), the number of days excluded from the calculation, carefully check the boxes.
• You can pay attention to the column “Work experience” only if the length of service does not exceed six months in a given organization.

Payment for maternity leave

Payment of maternity leave is made from the Social Insurance Fund (SIF). In general, the process occurs in the following sequence:

• Woman writes a statement to the employer for maternity leave and benefits.
• The deadline for making a decision at the place of work on paying for vacation and calculating maternity benefits - in the general case 10 calendar days.
• A certain period of time is allotted for the transfer of money. The employer must transfer funds on the first day of salary payment along with wages for other employees.
• The employer (the policyholder) initially pays the money from your own funds, and only then the FSS reimburses him for the payment by reducing the insurance premiums payable and/or paying compensation.
• In some constituent entities of the Russian Federation, where the “Direct Payments” project operates, leave is paid to the woman directly from the territorial body of the Social Insurance Fund (although the application for maternity leave is still written to the employer, its calculation and payment is carried out by social insurance workers). At the same time, the Social Insurance Fund has the right to pay for maternity leave until the 26th of the month, following the filing of an application for maternity leave.

Along with maternity benefits, you can apply for a one-time benefit, which is issued upon early registration with a medical institution. Its size in 2018 is 628.47 rubles. To receive this amount, the employee must provide the employer with a certificate from the antenatal clinic and write a corresponding application.

Conclusion

Maternity leave (maternity leave) is required workers, students and employees women. Its duration ranges from 140-214 days. In a normal situation goes on maternity leave at 30 weeks pregnancy. To do this, you need to register sick leave at the antenatal clinic, provide it to the employer (to the educational institution, at the place of work) and write a leave application.

The maternity period is paid in the amount 100% of average monthly income women. Payment is transferred once during the entire vacation period under the BiR at the expense of a woman. Maternity benefits are paid to female employees for whom the employer pays insurance premiums.

The state pays several types of benefits to women on the occasion of pregnancy and childbirth. From February 1, 2018, the amounts of benefits established in 2017 were indexed. In addition, from January 1, 2018, the minimum wage was changed, now it is 9,489 rubles. In the article we will provide a standard calculation of benefits and complex cases. A benefit calculator is attached.

To begin with, a little theory on the topic of how to apply for and calculate maternity benefits (maternity benefits), abbreviated as B&R benefits.

Who do we pay maternity benefits to?

The following categories are eligible for benefits:

• working,
• unemployed (dismissed due to the liquidation of organizations during the 12 months preceding the day they were recognized as unemployed),
• full-time students,
• undergoing military service under contract,
• who have adopted a child and belong to the above categories

Note: if the employee is a part-time worker and has worked for the same employers for the two previous years, then both employers pay her maternity benefits in 2018.

Maternity benefits are paid at the place of work, service or other activity. For women dismissed due to the liquidation of an organization, benefits are paid by social security authorities at their place of residence (place of actual stay or actual residence).

How to apply for maternity benefits?

Deadline for paying maternity benefits

Maternity benefits are paid for the entire period of maternity leave: 140 calendar days (70 before childbirth and 70 after). In the case of multiple pregnancies and the birth of two or more children - 84 and 110. In the case of complicated births - 70 and 86 (Part 1 of Article 10 of Law No. 255-FZ).

The benefit is paid in advance for the entire period of incapacity indicated on the certificate of incapacity for work. Current legislation does not provide for partial payment of benefits or payment first for the prenatal and then for the postpartum period.

For accountants and chief accountants on OSNO and USN. All requirements of the professional standard “Accountant” are taken into account.

Payment of sick leave during pregnancy and application period

Having received from a woman an application for the assignment and payment of benefits and a certificate of incapacity for work due to pregnancy, the employer is obliged to pay the benefit within 10 calendar days.

From the first calendar day, benefits are paid from the budget of the Social Insurance Fund of the Russian Federation. The employer does not bear the cost of paying benefits. Application deadline: no later than 6 months from the end of maternity leave.

If maternity leave is not formalized, there are no grounds for payment of benefits. The benefit is paid at 100%, regardless of length of service.

Documents - grounds for calculating maternity benefits:

• certificate of incapacity for work in the established form (the issuance procedure is approved by Order of the Ministry of Health of Russia dated June 29, 2011 No. 624n);
• certificate(s) about the amount of earnings from which the benefit should be calculated, from other places or a copy thereof (form approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n);
• application for benefits (when contacting your HR department or accounting department, colleagues will help with the application form).

It is important not to miss the deadline for submitting documents when applying for maternity benefits - this is six months from the date of termination of maternity leave.

Amount of child benefits in 2018

• benefits for women registered for early pregnancy (up to 12 weeks) - 628.47 rubles,
• lump sum benefit for the birth of a child - 16,759.09 rubles,
• maternity benefit (maternity benefits) maximum:

1. 282,106.70 - in the general case for 140 days of sick leave;
2. 314,347.47 - for complicated childbirth (156 days of maternity leave);
3. 390,919.29 - for multiple pregnancy (194 days).

• minimum (according to minimum wage):

1. 43,615.65 - in the usual case for 140 days of sick leave;
2. 48,600.30 - for complicated childbirth (156 days of sick leave);
3. 60,438.83 - for multiple pregnancy (194 days of maternity leave)

• child care allowance up to 1.5 years ( maximum for working people) - 24,536.55 rubles.

New children's benefits in 2018

From January 1, 2018, families will be paid new monthly benefit until reaching 1.5 years at the birth of the first child in the amountregional subsistence level, as well as a similar monthly payment from funds maternity capital for the second child. Both payments are providednew law on child benefits in 2018, which was signed by the President on December 28, 2017 (law No. 418-FZ).

But these payments will not affect all families, but only those who meet three conditions:

1. The child must be (adopted) born after January 1, 2018,
2. Is a citizen of the Russian Federation,
3. The average per capita family income does not exceed 1.5 times the subsistence level of the working-age population of the corresponding subject of the Russian Federation for the 2nd quarter of 2017. For example, for the Kirov region it is 15,238.5 rubles.

Online calculator for maternity leave in 2018

How to calculate maternity benefits

All the features of calculating benefits for temporary disability and in connection with maternity are reflected in the Regulations approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375 “On the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth...”.

We will calculate maternity benefits based on average earnings.

Payments that should be included in the calculation

When calculating benefits for temporary disability, pregnancy and childbirth, and child care for children up to one and a half years old in 2018, the calculation of average earnings can include maximum payments for 2017 in the amount of 755,000 rubles, and for 2016 - in the amount of 718,000 rubles . (With according to clause 2 of article 14 of Law No. 255-FZ).

Billing period

The calculation period for calculating temporary disability benefits, maternity benefits, and childcare benefits for children up to one and a half years old will be the two years preceding the occurrence of the insured event. For example, if an employee fell ill or went on maternity leave in 2018, then the billing period will be from January 1, 2016 to December 31, 2017.

Replacing periods

If in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the specified years, the insured person was on maternity leave and (or) child care leave, then the corresponding calendar years (calendar year) upon application the insured person may be replaced for the purpose of calculating average earnings by previous calendar years (calendar year), provided that this will result in an increase in benefits.

Please note that you can replace years or year with any previous years.

Actions of an accountant when calculating maternity benefits

Action 1: determine the amount of payments for the two years preceding the year the benefit was calculated.

Step 2: determine average daily earnings. To do this, divide the amount of earnings for two years by the number of calendar days in the billing period, if the period is fully worked out (in 2018 it should be divided by 366 + 365 = 731). Or minus days that should be excluded according to the law. Compare average daily earnings with the minimum and maximum amounts.

The billing period may consist of 730 calendar days (if the billing period consists of 2014 and 2015), as well as 732 calendar days (if the billing period includes 2012 and 2016) Letter of the Federal Social Insurance Fund of the Russian Federation dated 03.03.2017 No. 02-08-01/ 22-04-1049l.

Example of calculating maternity benefits

Petrova Valentina goes on maternity leave from June 10, 2018 for 140 calendar days. In 2016, the specified employee was on leave to care for her first child in the period from January 1 to September 30. In October 2016, Petrova did not work - she was on study leave and on leave without pay. Started work on November 1, 2016.

For the period from November 1 to December 31, 2016, she received a salary of 84,000 rubles.

salary - 781,000 rubles;

vacation pay - 34,000 rubles.

Total for 2017 - 815,000 rubles.

Petrova Valentina did not provide an application for a replacement for 2016. Accordingly, the calculation period includes 2016 and 2017.

We will determine the amount of maternity benefits.

Solution

1. Determining the billing period

366 – 273 + 365 = 458 days

Please note that in 2016, days of study leave and unpaid leave are not excluded from the calculation period. Only the period of parental leave was excluded.

1. Determining payments that should be included in the calculation

84,000 + 755,000 = 839,000 rub.

Please note that in 2017 we will take into account only RUB 755,000. - the size of the maximum base for calculating insurance premiums.

1. Determining the average daily earnings

839,000 / 458 = 1,831.88 rubles.

1. We determine the amount of maternity benefits.

1,751.09 x 140 = 256,463.2 rubles.

Calculation of benefits based on the minimum wage

If:

• the pregnant employee had no earnings during the billing period;
• or the average earnings calculated for this period, calculated for a full calendar year, are below the minimum wage,

then the average earnings, on the basis of which benefits are calculated, are taken to be equal to the minimum wage (the federal minimum wage as of January 1, 2018 is 9,489 rubles).

When calculating, the federal minimum wage should be used ( clause 1.1 art. 14 of Law No. 255-FZ).

If the insured person, on the date of the occurrence of the insured event, works part-time (part-time, part-time), the average earnings, on the basis of which benefits are calculated, in these cases, are determined in proportion to the duration of the insured person’s working hours. Also, if the calculation is made based on the minimum wage, the regional coefficient should still be applied.

Benefits are also calculated from the minimum wage if this is a woman’s first job and she goes on maternity leave without working for six months.

In all cases, the monthly child care benefit cannot be less than the minimum monthly child care benefit established by the Federal Law “On State Benefits for Citizens with Children” dated May 19, 1995 No. 81-FZ.

Calculation of child care benefits up to 1.5 years

If, when calculating temporary disability benefits, no periods are excluded from the calculation period, then when calculating child benefits, the following should be excluded from the calculation period:

• periods of temporary disability;
• periods of maternity and child care leave;
• periods of release of an employee from work with full or partial retention of wages, for which insurance contributions were not charged.

Not excluded additional paid days off to care for disabled children.

If the billing period has been fully worked out, then the actual number of days in the years of the billing period should be included in the calculation. For example, when calculating child benefits in 2018, with a fully worked out calculation period, 731 days should be included in the calculation: 366 days in 2016 and 365 days in 2017.

Actions of an accountant when calculating child care benefits for children up to one and a half years old

Action 1: determine the amount of payments for the two years preceding the year the benefit was calculated.

Step 2: determine the average daily earnings in the same way as determining the average daily earnings for calculating maternity benefits.

Step 3: compare average daily earnings with the minimum and maximum amounts.

Step 4: multiply average daily earnings by 30.4 days.

An example of calculating child care benefits for children up to one and a half years old

Immediately after maternity leave, the employee provided the necessary documents to assign her child care benefits for up to one and a half years.

We will determine the amount of childcare benefits for children up to one and a half years old, based on the average daily earnings of 1,549.23 rubles.

Solution

The benefit will be:

1,549.23 x 30.4 x 40% = 18,838.64 rubles.

Please note that it is imperative to compare the amount of the calculated benefit with the amount of the benefit calculated from the maximum (based on the maximum base for calculating insurance premiums) and minimum values ​​(based on the minimum wage).

An example of calculating benefits when the employee was on maternity leave during the billing period and worked part-time

Engineer Bulkina N.V. has been working at Krug LLC since 2008.

On January 1, 2017, she went on maternity leave, and from May 21, 2017, on maternity leave for up to one and a half years. Bulkina started working part-time on October 1, 2017. And from February 1, 2018, she again goes on maternity leave (continues what she started on May 21, 2017).

In this case, child care benefits will have to be calculated based on the new billing period. Since the case occurs already in 2018. Accordingly, we will include the years 2016 and 2017 in the calculation.

What needs to be excluded from the calculation:

• the period of maternity leave, from January 1, 2017 to May 20, 2017, which fell in 2017,
• time to care for a child up to one and a half years from May 21 to December 31, 2017, regardless of the fact that Bulkina worked part-time from October 1, 2017 to December 31, 2017.

BUT! Salaries for the period from October 1, 2017 to December 31, 2017 should not be excluded, since insurance premiums were calculated on it!

In the online course “Salaries. Average earnings" - you will learn how to correctly calculate average earnings in all possible situations, including when paying benefits.

As such, There is no legal concept of “maternity benefits”.

At the state level, the funds that a woman receives in connection with expecting and raising a child are divided into two types of payments:

1. . They usually register with it.
2. Benefits assigned after the birth of the baby (and monthly for his care.)

A woman receives the first of the above benefits upon leaving the country. The right to it is provided for in Art. 255 and the Labor Code of the Russian Federation.

Monthly payments begin when the woman takes appropriate leave.( .) .

The calculation and payment of sums of money during maternity leave are regulated on the basis of Federal Law No. 81 of May 19, 1995 “On state benefits for citizens with children” and Federal Law No. 255 of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” .

Who can get it?

An important feature is that Only a woman who subsequently becomes a mother can receive maternity benefits, it is due to the following group of persons:

1. Women working officially.
2. Unemployed women registered at the employment center.
3. Individual entrepreneurs registered with the Federal Tax Service.
4. Full-time students of universities and colleges.
5. Women serving in the army under contract.

People who adopt a child under 3 years of age are also entitled to receive child care benefits.

Not only the mother, but also, or any other person looking after him can count on other payments.

Who credits and pays money?

According to Law No. 255, all benefits related to pregnancy and childbirth are required to be paid by the employer, not the state.

Subsequently, the Social Insurance Fund returns to the employer the money paid to the employee, subject to the provision of the necessary documents.

The mother’s social status influences where she receives financial assistance:

• female students studying full-time are financed from the local budget through the dean’s office;
• who are registered with the Central Employment Center are entitled to benefits under the BiR. Funds are allocated to pay for them from the state budget through the Social Insurance Fund. Also, employees who are dismissed have the right to receive maternity leave;
• women running small businesses () also have the right to receive maternity benefits, provided that they are registered with the Federal Tax Service and make contributions to the Social Insurance Fund. Funding is provided by the Social Insurance Fund.

If the employer refuses to pay maternity benefits, the woman has the right to file a complaint with the Social Insurance Fund of the locality where the employer is located.

Payment procedure and conditions

Maternity benefit

The woman receives it in a lump sum before giving birth, and not after, and it is calculated as follows::

• the income of a woman going on maternity leave for the last two years is summed up;
• the resulting amount is divided by the total number of days of these two years (730 or 731);
• the result of the division is multiplied by 140 (standard sick leave). The resulting number will be the amount for a lump sum payment for pregnancy and childbirth.

In some cases, the period is due to multiple pregnancies, or complications during pregnancy.

A one-time maternity payment is made by the employer when the employee submits the following to the accounting department::

1. A sick leave certificate issued by a gynecologist observing a woman. This document is issued when the pregnancy reaches 30 weeks.
2. Certificate of income from previous place of work for the previous two years. Required if the woman worked in another company in previous years.
3. Application for payment.

Unemployed pregnant women registered with the Labor Center, receive benefits under the following conditions:

1. No more than 12 months have passed from the date of dismissal or liquidation of the enterprise to 30 weeks of pregnancy.
2. To receive benefits, you need to provide the social security authorities with a sick leave certificate, a work book with a record of your last place of work, and a certificate from the Employment Center stating that the pregnant woman is registered as unemployed.
3. The benefit is paid according to the standards established in a particular region for the unemployed (the amount is indexed annually).

A full-time student is paid benefits based on the average scholarship amount of the educational institution where she is enrolled.

Benefits are also paid in the form of a scholarship. For registration, you only need a doctor’s certificate and an application.

To receive maternity benefits, individual entrepreneurs need to contact the local Social Insurance Fund with an application, sick leave and a copy of the state certificate. registration as an individual entrepreneur.

In general, the design procedure looks like this:

• An employee (unemployed, student, individual entrepreneur) submits the entire package of documents to the employer (FSS, dean's office);
• The employer (FSS, dean's office) calculates the amount of maternity benefits;
• The employer (dean's office) submits its calculations to the Social Insurance Fund, from where the woman receives the funds. If there is a delay, the employer himself pays the money, which is then compensated from the local budget.

Other payments

When a child is born, a woman needs to collect in order to receive monthly payments and a lump sum birth benefit.

The list of documents includes:

1. Baby's birth certificate.
2. A certificate from the father’s work confirming that he has not made any payments to the child.
3. Application for payment.

Otherwise, the procedure for receiving these benefits is similar to receiving financial assistance for pregnancy and childbirth.

How is money credited and paid?

After submitting all the necessary documents to the accounting department, the employer has 10 days to check them and calculate payments.

Read more about the timing of payment of benefits under the BIR. The employer is obliged to pay the employee money, even if she continues to work at the company after 30 weeks of pregnancy.

Social security authorities transfer payments no later than the 26th of the next month.

This benefit is not taxable

Read more about the timing of payment of financial assistance at the birth of a baby.

Where to go to receive it?

• Officially employed pregnant women apply for payments to the accounting department of the organization in which they work.
• Full-time students can get help in this matter from the dean's office of their educational institution.
• Temporarily unemployed women registered with the employment center and individual entrepreneurs apply for their maternity benefits to local Social Insurance Fund authorities.
• Unemployed mothers apply for benefits to social protection authorities.

Nuances

Working women planning to become mothers should be prepared for the following::

• Employers are usually reluctant to hire pregnant women, but they have no right to refuse her a job for this reason.
• Payments in the amount of 40% of the salary will be made only for the first year and a half after childbirth, in the next 18 months the amount of payments will be 50 rubles per month.
• A woman has the right to leave maternity leave before its end, but only at her own request; the employer has no right to demand this.

Maternity payments for twins

According to the law, women expecting one child can go on maternity leave 70 days before giving birth.

If twins are expected, then this period becomes 27 days longer, i.e. begins 97 days before birth.

Accordingly, the billing period will not be 140 days, as in the case of one child, but 194 days, which will slightly increase the amount of the lump sum payment.

In addition, a woman a year and a half after giving birth can receive a monthly allowance separately for each baby.

However, the benefit amount cannot be more than the average salary in the region. Otherwise, the mother of twins is entitled to the same payments as others.

Any woman, becoming a mother, has the right to receive financial assistance. She also needs time to restore her health and care for the newborn baby.

Every woman, when going on maternity leave, cares about whether her family will be financially secure at a sufficient level, because stability and a high level of income are very important for the healthy and full growth of the child.

Who pays maternity benefits, its amounts, payment terms, documents necessary for its registration, the procedure for calculating benefits and other aspects of receiving it will be discussed further.

Maternity benefit

We most often call maternity leave and parental leave simply “maternity leave,” despite the fact that in reality this term is not provided for in the legislation of our state.

Maternity benefits are intended for women who are preparing to become a mother.

This is due to the fact that the expectant mother loses the ability to work, because work is always associated with stress and inconvenience.

In such a situation, maternity benefit is the so-called compensation, which allows you to support your family financially during such an important period of your life.

The amount that must be paid for the benefit is indicated in the Labor Code of the Russian Federation, namely, the minimum amount of payments must necessarily correspond to the minimum wage.

Every woman preparing to become a mother needs to know that if she has the opportunity to receive social benefits and maternity benefits, then she will have to choose only one type of benefit: she does not have the right to simultaneously receive, for example, child care benefits (that is, for caring for a previous child) and maternity benefits. If during the last 2 years a woman has been employed by two employers, she can receive maternity benefits from both employers.

If the mother does not have the opportunity to go on maternity leave, the child’s father or his grandmother or grandfather can take it on themselves.

We prepare documents and calculate payment terms

When preparing to change jobs to care for her child, the expectant mother needs to have time to apply for maternity benefits, she must submit the following documents on time:

1. A pregnant woman must visit the antenatal clinic issue sick leave, which she should already provide at work. It is in this document that the doctor indicates the timing of pregnancy.
   Statement from the expectant mother in labor, written in her own hand;
2. Certificate of income for the period of the last two years;
3. Application for receiving material payments.

However, these are not all the documents that need to be provided for the job.

After giving birth, the employee must also bring her employer a copy of the child's birth certificate , a certificate stating that the father did not receive any payments at his place of work in connection with the birth of a child, and also write application for benefits over the next year and a half.

A woman goes on maternity leave at 30 weeks if she feels well and there is only one baby. If there are doctor’s recommendations on the sick leave, she can go on vacation at 28 weeks.

As for the average daily earnings, it is calculated according to the payments that were issued to the employee for the billing period.

The billing period is the last two years of work of the expectant mother. In this case, only the days worked by the woman in full and for which all taxes and social contributions were paid are taken into account.

Payment procedure

Payment of maternity benefits is made depending on how the pregnancy progresses and how many children the expectant mother will have.

So, if there are no complications during pregnancy, The standard period of maternity leave is 140 days. If childbirth occurs with complications - 140 days + 16.

That is, a woman is entitled to 70 days of maternity leave before giving birth and 70 days after. During a difficult birth, a woman needs to more days – 86.

If the fetus is not single-uterine, that is, the expectant mother is carrying more than one baby, she is entitled to 84 days before giving birth, as well as an increased number of days after birth - 110.

This period of a woman being at home is maternity leave. The benefit for this purpose is paid in a lump sum. To calculate the amount of payment, it is necessary to find out the average monthly salary of the expectant mother.

The woman must receive an amount equal to 100% of the average monthly salary.

If she wishes, a woman can go to work at any time, but this is required of her the employer cannot and does not have any right under labor law.

As for parental leave, these payments are made monthly for 18 months. The amount of maternity payments is 40% of the mother’s average monthly earnings.

If a woman wants to extend her maternity leave to three years, she will not be paid the forty percent benefit . 50 rubles will be paid monthly until the child reaches three years of age.

In practice, payment is carried out as follows:

• After the woman submits the relevant documents to her employer, he must calculate the amount of the benefit payment.
• The employer transmits his calculations directly to the Social Insurance Fund.
• The Fund sends the corresponding amount of money to the employer’s account, from where the settlement with the expectant mother is already made. Sometimes there are delays in payments. In such cases, the employer pays benefits from his own funds, which are subsequently returned to him by the Social Insurance Fund.

What should an employee’s employer do in an “interesting situation”?

Pregnancy is not only worries for the expectant mother, but also unnecessary troubles for her employer or employer.

The rights of pregnant women are especially carefully protected by law, which is quite justified.

• Firstly, A pregnant woman cannot be refused employment due to her pregnancy. However, quite often employers are not willing to hire pregnant women. Refusal due to pregnancy entails criminal liability for the employer in accordance with the labor legislation of the Russian Federation. If a woman is not suitable for a given vacancy due to any business or other qualities, then the refusal must be appropriately motivated.
• Secondly, Pregnant women simply cannot be allowed to participate in certain types of activities, for example, going on business trips, according to current legislation. Accordingly, the employer has unnecessary worries.
• Third, after going on maternity leave, a woman retains certain rights. She retains her position and salary. That is, while a woman is on maternity leave, dismissal at the initiative of the employer is simply impossible.

In addition, employers are responsible for calculating the amount of maternity benefits. In addition, they must send this data to the Social Insurance Fund, as well as make such a payment.

And yet, who pays for maternity leave - the state or the employer?

Despite the fact that in fact the money comes from the employer, he still does not spend a penny in the process of paying maternity benefits.

Since a woman’s social security for pregnancy, childbirth, and child care is an insured event, maternity leave is paid directly by the Social Insurance Fund.

Even if the woman herself collected the relevant documents and submitted them to the territorial branch of the Social Insurance Fund, the money still goes first to the employer’s account, and then to the woman herself.

Any employed woman receives maternity benefits.

In the process of working for her, the accounting department makes contributions to the Social Insurance Fund, through which this financial assistance is paid to the pregnant woman.

Conclusion

So, to apply for maternity leave, the expectant mother needs to submit the appropriate documents for work.

Maternity leave lasts from 140 to 194 days and is paid in the amount of one hundred percent of the average monthly salary in a lump sum.

Maternity leave lasts up to three years, but a woman can go back to work at any time.

Paid up to one and a half years - 40% of the average monthly salary, after one and a half years - 50 rubles per month.

Payment of maternity benefits is made by the state, namely the Social Insurance Fund, through the employer.