Pregnancy is a wonderful time in a woman’s life, but it is also a headache for her employer. The manager must know how to calculate and pay maternity benefits, within what time frame the transfer must be made, and what affects the amount of the benefit. Let’s take a closer look at maternity leave, and also look at the features of calculating maternity benefits and the procedure for transferring them.

In ordinary life, maternity leave is usually called the entire period while a woman is freed from work in order to bear, give birth to, and care for a child until he is 3 years old. But the legislation divided this concept into 2 segments: (basis - Article 255 of the Labor Code of the Russian Federation) and (basis - Article 256 of the Labor Code of the Russian Federation). While the monthly social payment for child care is consistently 40% of average earnings, the calculation of maternity benefits has its own characteristics.

Calculation of maternity payments

To correctly calculate maternity payments, let’s turn to the procedure established by law. To begin with, we note that the period for which a one-time maternity benefit should be calculated is 140 days, for a multiple pregnancy - 194 days, and for a difficult birth - 156 days. All this is reflected in Art. 10 of Federal Law No. 255-FZ. It also says that in the case when a woman is on leave to care for an already born child and is about to give birth to another, she needs to choose only one of the two benefits provided.

The period for which the lump sum maternity benefit should be calculated is 140 days.

Maternity benefits are paid to a woman in the amount of 100% of her salary. The length of her official work may have some influence. If it is less than six months, then the rate of the minimum wage - minimum wage (in 2018 it is 9,489 rubles) is taken as an indicator of average monthly earnings; coefficients are also taken into account.

The formula for the general definition of maternity pay includes 3 values:

1. The employee’s income for the previous 2 years (if, for example, the calculation is made in 2018, then 2016 and 2017 are taken).
2. The number of days in this period (730 or 731 days if the year was a leap year).
3. The number of maternity days required for calculation (140, 156, 184).

Rules for calculating benefits

There are certain restrictions and rules for calculating benefits. According to clause 3.2 of Art. 14 of Federal Law No. 255-FZ, the annual average earnings of an employee going on maternity leave cannot be higher than the maximum base amount for calculating insurance premiums. In 2018, this amount is set at 815,000 rubles, but you need to calculate the amount of maternity benefits based on the previous 2 years, so you need to know their limit.

In 2017, the maximum base for calculating insurance premiums was 755,000 rubles, and in 2016 – 718,000 rubles. When calculating maternity benefits in 2018, you must take these amounts into account.

Maximum benefit amount: (755,000 + 718,000) / 730 × 140 = 282,493 rubles 15 kopecks. The minimum benefit amount in 2018 is: (7500 × 12 × 2) / 730 × 140 = 43,675 rubles 40 kopecks.

The maternity leave calculator can be programmed at the enterprise independently (for example, in Microsoft Excel) or the payments can be determined manually.

Income for the previous 2 years does not include sick leave, previous maternity leave, as well as payments made for any other periods during which statutory insurance premiums were not charged on income received. If it so happens that the employee was on maternity leave during the previous 2 years required for calculation, then she can completely replace one or both calculation years with previous years. This way she can increase the benefit amount. That is, in this case, she has the right to choose the years for which her maternity leave is calculated.

As mentioned above, the employee’s length of service may affect the amount of maternity benefits. What should an employer do if his employee has 1 year of experience? The rule is the same for all officially employed women, so the calculation period will also be the previous 2 calendar years. In this case, the actual time worked, which falls on the previous calendar year, is taken in the amount of 100% of the average earnings (say, the last 5 months of that year), for the remaining months (in our example there are 19), earnings are set at the minimum wage.

The employee's length of service may affect the amount of maternity benefits. The rule is the same for all officially employed women.

At the same time, the maternity calendar is different for each employee, but the calculation of the benefit itself is carried out according to the same formula.

How are maternity benefits calculated?

As soon as the pregnancy reaches 30 weeks, the gynecologist at the antenatal clinic issues a sick leave certificate. It indicates the days for which maternity leave is paid.

The employee must provide the following documents to the accounting department or human resources department:

1. Certificate of incapacity for work for pregnancy and childbirth.
2. A certificate of early registration, if relevant (required for an additional lump sum payment in favor of a pregnant employee).
3. Your own statement in free form. You can see a sample.
4. A certificate of actual earnings received for the previous 2 years in the form established by Order of the Ministry of Labor No. 182n. It is provided if the employee has worked in another company over the past 2 years.

Maternity sick leave is paid in accordance with the general procedure, according to Art. 15 of Federal Law No. 255-FZ. Within 10 days from the date of receipt of documents from the employee, benefits are calculated and accrued, and payment is made on the next day of payment of wages. The payment deadline must be observed - for violation by the employer, according to Art. 236 of the Labor Code of the Russian Federation, is obliged to pay a penalty. The surcharge for late payments is 1/300 of the established Central Bank refinancing rate for each day overdue.

The employer assigns and pays maternity benefits. The state compensates the funds paid by the employer, as stated in Art. 4 of Federal Law No. 81-FZ. Employees of the Social Insurance Fund transfer these funds within 10 days to the employer’s account. By the way, maternity benefits are taxed (Article 217 of the Tax Code of the Russian Federation).

Maternity leave benefits are not taxed.

Additional payments

In addition to basic sick leave pay, employees going on maternity leave are entitled to additional payments:

1. One-time payment.

It is fixed, set taking into account the annual indexation and until February 1, 2017 it amounts to 15,382 rubles 17 kopecks. A one-time payment is made to only one parent. To receive it, you must provide the employer with the child’s birth certificate, an application from the parent applying for the payment, and a certificate stating that the other parent has not received this payment and does not plan to.

2. Payment for early registration at the antenatal clinic.

The 12th week of pregnancy is the milestone before which you must register in order to receive this payment. Until February 1, 2017, it is 576 rubles 83 kopecks and is paid simultaneously with maternity benefits. To receive a one-time payment, the employee must provide the accounting department with a corresponding certificate from the antenatal clinic.

The basic benefit and additional payments are also due if a woman, being pregnant after 30 weeks, continues to work and maintains her salary. However, as soon as maternity leave turns into parental leave, the social monthly benefit will be paid only if the woman is part-time or working at home ().

If the employee continues to work after 30 weeks and receives wages, she must still be paid benefits.

Some formalities

Before going on vacation, immediately after it, or after 3 years have passed since the birth of the child, the employee has the right to go on vacation if she wishes, and her work experience does not affect the situation (). Some women take such leave after the paid 140 days have passed because they receive a little more money than child care benefits, thereby stabilizing their financial situation a little.

A pregnant woman or a woman caring for a child under 3 years of age should not. Based on Art. 261 of the Labor Code of the Russian Federation, dismissal is possible only in the case of an agreement with a pregnant woman, but with its extension until the moment of childbirth or on her initiative at any time. If termination of the employment contract does occur, the woman is entitled to calculated compensation. She has the right to receive money for the next vacation of the previous period.

Maternity payments are due to every officially employed woman who is going to become a mother. They amount to 100% of her average earnings for the previous 2 years. The manager must pay her benefits, but not from his own pocket, but from the Social Insurance Fund. Any delay in payments is “punishable” by law, so you should be careful in fulfilling your duties.

Maternity leave is a special leave. Its more official name is “pregnancy and childbirth”. The main point is to take care of the health of the child, as well as his mother. Some people also understand maternity leave as the leave that is given to care for the baby until the moment when he can go to kindergarten or even school. But this is the wrong wording. A woman is on maternity leave for a certain number of days before and after childbirth. This is regulated by the Labor Code and Federal Law No. 255.

Who is entitled to maternity leave?

In general, an ordinary leave of this type, with all the required payments, just like maternity leave after maternity leave, is due to almost all women in Russia. Moreover, this number also includes foreign citizens who temporarily or permanently reside in the country and work immediately. They have all the same rights as ordinary citizens. But this rule does not apply to those categories of mothers who are foreign citizens and do not work. Among other things, the same applies to citizens of Armenia, Kazakhstan and Belarus. It should be noted that the principle of payments is based on whether the woman is working or not. A maternity leave calculator simply will not calculate anything in a situation where a pregnant woman has not been officially employed anywhere in the country until that moment. Another interesting feature is the fact that the father has the right to part of the payments, but only on the condition that the mother does not receive them. In this case, the conversation is not about payments for pregnancy and childbirth, which a man is not entitled to in principle, but about the benefit that is paid until the baby reaches one and a half years old. Here, an important factor in the calculation is work, or more precisely, the amount of wages. Accordingly, the higher they are, the higher the payment from the state will be.

Calculation of maternity leave

The amount can vary within a fairly wide range from minimum to maximum values. These values ​​vary from year to year, so data should be clarified for a specific period of time. For example, in 2016, the minimum allowable amount is 28,555.40 rubles, and the maximum is 256,027.40 rubles. The same can be said about maternity leave after maternity leave. To calculate, you first need to determine the average salary for the required period. In this case, the amount should not exceed the figures established by law based on the maximum value of the base. It is also the basis for calculating maternity benefits for those categories of the population who are currently not working. This base also has different indicators from year to year. For example, if you receive this money in 2017, you should take into account the bases for the last 2 years. In 2015 it was 624,000, and in 2016 - 711,000 rubles. As a consequence, they are added to each other and divided by the number of days in two years (730 or 731, depending on whether the year was a leap year or not). As a result, we get the maximum allowable amount of 1828.77 rubles per day. But this is a fantasy that is practically unattainable for most women. Usually the minimum acceptable wage is taken into account and the total amount for all 140 days of such leave will be almost 10 times less. For example, in 2016 it will be 28,554.40 rubles.

Timing and duration

The general period of maternity leave, which may require a maternity leave calculator for accurate calculation, ranges from 140 to 194 days. This should be looked into in more detail. Thus, almost all women are given exactly 70 days of leave before giving birth. The exception is those representatives of the fairer sex who are pregnant with several children at once. In this case, you will be given as many as 84 days before giving birth. Further, immediately after childbirth, the period of rest will also range from 70 to 110 days. The bare minimum is provided to those ladies for whom everything went according to plan and without complications. It also takes into account how many children were born. If one, then the period will be 70 days. If 2 or more - 110 days. Separately, it is worth mentioning those cases when there were complications during childbirth. There are already 86 days of rest here. In total, with the most favorable outcome for the woman and the birth of 1 child, a total of 140 days will be given. If there were complications, the total period will be 156 days, but if two or more children are born, regardless of whether there were problems or not, as many as 194 days of leave are due. The decree immediately after the decree is practically no different in this regard. In principle, it is impossible to give birth immediately after 140 (or even 194) days, so such a question never arises.

Design features

There is a specially developed procedure, according to which it immediately becomes clear when they are going on maternity leave. So, the first and one of the main documents is sick leave. It is issued by a medical institution approximately after the 30th week of pregnancy (or the 28th, if all data indicates the possibility of having several children). The employer is required to pay the money. If there is no such person or for some reason he does not have the opportunity to pay the required amounts (for example, a bankruptcy procedure is underway), then the social insurance authorities will deal with this instead. Having received sick leave, the company’s management is obliged to issue a special order, the form of which is also thought out in advance (it is called T-6). After everything is officially formalized, the expectant mother can go on vacation with a clear conscience and not worry about anything else. It should be noted that it is impossible to foresee complications during childbirth in advance; if this does happen, you will need to additionally visit the place of work and write a statement, according to which the vacation will be slightly extended. There are no longer any special forms, so any type of document is allowed that does not contradict the law.

Delayed maternity leave

After a woman receives sick leave, she may not immediately go on vacation. This is only a right, but not an obligation. If a maternity leave after a maternity leave implies the onset of childbirth even before the moment when the maternity leave ends (this will be discussed in detail below), then in this case we are talking about that same leave of length from 140 to 194 days. For example, there is a sick leave that starts on December 20th. It ends, accordingly, after 140 days. A woman may decide to go on vacation not from the specified date, but immediately after the New Year holidays. This does not mean that the holiday will be delayed a little. It’s just that the total duration will be less and will still end within a clearly fixed period. This is not practiced very often, but it can be useful in certain situations. For example, if in the last months before giving birth a woman receives a salary much higher than before.

Payout Features

The question of how maternity pay is paid is relevant for a fairly large number of women. The general rule is that even if income comes from different sources, you only need to indicate one payout point, otherwise you will be violating the law. So, for example, a woman worked at two different companies at the same time. She is obliged to name exactly the organization that will pay her money, based on the choice that she has. When going on maternity leave, such information is studied first (if it is really relevant for the given situation). Having chosen the right company, with which it is easier and more convenient to communicate, the woman will receive the amounts due to her from there. What is important for the employer is the information that you can pay in advance for the next month or, if this is not possible, then in the next month after the benefits are calculated. That is, in the first case, the company pays its own money, which is subsequently compensated by the state. In the second option, the company first waits until the amount is credited and only then makes the payment.

Benefit

Everything mentioned above directly related to maternity benefits. But there is also a special allowance, which is also due to the mother (or father) until the child reaches 1 year and 6 months. It is with how much they pay on maternity leave of this type and what features are taken into account that most of the questions are connected. So, the general calculation and most of the factors here, in principle, are practically the same, however, the payment does not occur immediately, but gradually, monthly, throughout the entire vacation period. This leave and documents should be submitted immediately after childbirth, but no longer than three months after the fact of its occurrence, otherwise this opportunity disappears.

Second decree

Let’s imagine a situation where a woman successfully gave birth, applied for benefits and went on maternity leave for a year and a half. It is quite possible that she will have to give birth again towards the end of this period. Many mothers who want multiple children prefer them to be close in age, so events like this are not uncommon. In terms of maternity benefits, there is no difference here, but in the case of benefits there is. Thus, a person cannot receive two similar payments at once. The later one overlaps the earlier one. For example, the age of the first child is only 1 year. In theory, you can still receive money for 6 months, but if childbirth occurs, you should not delay and immediately apply for a new benefit. This is called maternity leave after maternity leave. As a result, six months of payments are simply lost. This is not very profitable, although in some situations just this approach will allow you to get more money, especially since the amount of payments for the second baby is much larger.

How not to lose money?

Since not everyone can independently calculate how much they are paid on maternity leave, much less figure out where and how best to receive money, it can be done much easier. The second (or first) leave is transferred to the father, grandfather, grandmother or other suitable relative. He will have to leave work before the end of the “rest” period, but this, again, can be beneficial. Moreover, many people can work quite successfully at home, although with two children this is much more difficult. With this approach, the first payments continue to go to mom, and the second, for example, to dad. Nobody loses anything and everyone benefits. Moreover, if the second parent does not officially work and will not lose wages.

Second child after leaving maternity leave

This is the simplest situation. Since maternity pay is strictly within fixed terms, immediately after going to work you can safely give birth again and receive all of them in full without any tricks and similar actions that are controversial from the point of view of legislation. For example, a mother gave birth, received maternity benefits, applied for benefits and successfully raised her baby for a year and a half. After that, I went back to work, where I stayed for another 3-4 months, and went on vacation again, receiving all the same things without any problems.

Results

The calculation and accrual system is not very complicated and most parents simply do not need it. The bottom line is that if the employer calculates all payments, he will not be able to do anything not in accordance with the law. And if this does happen, then in the end the money will still be received, and a fine will be imposed on the company. In the same situation, when the social insurance authorities pay for everything, there is no need to worry at all, the workers there have a lot of experience and everything is carefully double-checked several times. Again, even if an error occurs, because all people can make mistakes, the required amount will still be paid in one way or another. Maternity leave after maternity leave is no different in this regard, so if there is no particular desire to delve into the problem, then in general there is no need to do this.

The improvement in the demographic situation in Russia is obvious. The birth rate has increased significantly over the past decade, and with it the number of women becoming women has also increased.

They use their legally guaranteed right to rest before childbirth and. Maternity leave is provided to female employees of absolutely all enterprises; this is stipulated in the Labor Code of the Russian Federation. They go on vacation from 7 months of pregnancy; you can care for a child until one and a half years or even three.

It often happens that several children are born in a family with an interval of one, two, three years. And if the mother is already on maternity leave or has just returned to her workplace, then can she take such leave again? How will the next such period be paid? And how to calculate vacation pay if the due time before the vacation was partially worked or not worked at all?

Legislative aspect of the issue

In clause 8 of the “Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to mandatory benefits in case of temporary disability and in connection with maternity”, approved by Resolution No. 375 of the Government of the Russian Federation, not included in the billing period the length of time the employee was on parental leave and the amounts received by him during this period. In other words, when calculating the next, second or third, decree Only income before going on such leave will be taken into account.

It turns out that the accounting department of the organization where the maternity leaver is registered must be guided by paragraph 11 of this Regulation, where it is said that in the absence of working periods before the occurrence of an insured event, the benefit is calculated based on her average monthly earnings for a full calendar year of work with a given employer.

Clause 12 of the above-mentioned Regulations states that the fact of an increase in wages in the billing period is preserved and taken into account when calculating vacation pay.

Federal Law “On compulsory social insurance in case of temporary disability and in connection with maternity” No. 255-FZ of December 29, 2006, specifically Part 1 of Art. 11.2, establishes the amount of vacation pay in this case. An employed mother receives from the company 40% of monthly income. The amount of these payments should not be lower than the minimum established by Federal Law No. 81 of May 19, 1995 “On state benefits for citizens with children.” Now the amount is 5.8 thousand rubles(caring for two or more children).

Calculation order

The maternity period is considered an insured event.

Payments will be calculated according to previous average earnings employees. This includes the last calendar year of employment before entering into an insurance situation.

Repeated maternity leave will be presented as the amount of payments for both children until the eldest reaches 18 months. In total, the amount of both payments should not be lower than the minimum level established by the state: for the first child 2,900 rubles, and for the second 5,800 rubles, that is, at least 8,700 rubles.

Young mother has the right to choose the period, according to which her maternity benefit will be calculated. As you know, two full years of work are taken as a basis, but it is not necessary to take them in a row. You can give preference to the reporting period where total income was higher.

The most important thing here when writing for a second maternity leave is to clarify the dates: when the first period of rest ends and the second begins, otherwise she will receive money only for one child.

Example

So, from words to numbers, to clearly show how to calculate maternity leave payments after the previous one.

Employee Varvara Anikeeva applied for maternity leave from June 10, 2017.

Before that, she spent a year and a half in another one with her firstborn, and left on January 14, 2017.

Indicator income for the reporting period amounted to 1,280 rubles per day. It turns out that Anikeeva will receive 15,000 rubles for the entire year and a half. And for 2 months before giving birth and the same amount after, she will be credited with 37,000 rubles.

Registration procedure

When a woman becomes pregnant and her first child is not yet one and a half years old, she is still on maternity leave, the payments due to her from the organization can be processed, but there will be some difficulties. When applying for a second maternity leave, the first one will automatically be reset and disappear. The next year and a half will begin again, and the remaining period from that maternity leave will disappear.

A repeated decree is drawn up as follows. The woman submits an application to terminate the first period of maternity leave, as well as a paper to grant the next one. To maintain monthly payments, you can issue an unfinished period for your grandparents. One of the relatives at his place of work can submit a similar application for the remaining period of up to one and a half years or more, up to three.

A more favorable and less complicated situation for the mother occurs if she applies for a second maternity leave after the end of the first one. Here, receiving the required leave occurs in the same way as the first time. The monthly benefit for the second child will be higher than for the first maternity leave, and it is also possible to calculate payments based on the increased average monthly earnings if the employee worked a full reporting period between vacations.

I have been working at a new job since April 2014. I am going on maternity leave in May 2015. Before that, I was on maternity leave with my first child; I quit my job in January 2014 and received a minimum salary there. How will maternity benefits be calculated this time, since it turns out that I worked for 1 year. Thank you.

Answer

Hello, Gulnaz.

In accordance with Article 8 of the Federal Law of May 19, 1995 N 81-FZ (as amended on July 2, 2013, as amended on June 4, 2014) “On State Benefits for Citizens with Children” (as amended and additionally entered into effective from 01/01/2014), maternity benefits are paid to the insured woman in the amount of one hundred percent of average earnings. Monthly child care allowance in accordance with Article 15 of the Federal Law of May 19, 1995 N 81-FZ (as amended on July 2, 2013, as amended on June 4, 2014) “On state benefits for citizens with children” (as amended. and additionally, coming into force from 01/01/2014) is paid in the amount of forty percent of average earnings. In accordance with paragraph 1 of Article 14 of the Federal Law of December 29, 2006 N 255-FZ (as amended on June 28, 2014) “On compulsory social insurance in case of temporary disability and in connection with maternity” (as amended and supplemented, entered. in force from September 30, 2014) maternity benefits and monthly child care benefits are calculated based on your average earnings calculated for the two calendar years preceding the year of maternity leave and child care leave. If in the two calendar years immediately preceding the year of maternity leave and child care leave, or in one of the specified years, you were on maternity leave and/or child care leave, the corresponding Calendar years on your application may be replaced by previous calendar years for purposes of calculating average earnings if this results in an increase in the benefit amount.

Thus, when calculating maternity benefits, the years 2014 and 2013 will be taken into account. But if it is beneficial for you, you can take into account, for example, not 2013, but the year preceding the first decree. During the period of 2014, when you did not work, the minimum wage will be taken to calculate maternity benefits. In this case, the minimum daily wage is taken equal to 182 rubles 60 kopecks.

What are maternity payments?

Decree(Latin decretum decree from decernere - to decide) is a legal act, a resolution of an authority or official. In everyday life, maternity leave or maternity leave is called social assistance, maternity leave (B&R). All this is connected with caring for the health of the mother and her unborn baby. So, maternity leave is a period of sick leave due to pregnancy and childbirth, and the provision of state social benefits, the size of which depends on many factors. Sometimes maternity leave is also called parental leave until the child reaches the age when children are admitted to preschool institutions. Is this a one-time benefit or monthly amounts? How are maternity payments calculated and made?

The new benefit is paid from 1.5 years to 3 years. This benefit will be paid by the federal authorities depending on the family income.

1. Maternity leave, maternity benefits, maternity benefits in accordance with the Labor Code of the Labor Code of the Russian Federation

Legislatively" maternity leave" is regulated. And also "On compulsory social insurance in case of temporary disability and in connection with maternity", which provides a detailed description of which week pregnancy and childbirth go on maternity leave and how long it lasts. About the calculation and procedure for calculating maternity benefits 2020 be sure to read Order of the Ministry of Health and Social Development of the Russian Federation dated December 23, 2009 No.

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1.1 Who receives maternity payments and child care benefits in 2020?

All working women have the right to social benefits for pregnancy and childbirth(Law of May 19, 1995 No. 81-FZ, Part 4 of Law of December 29, 2006 No. 255-FZ, subparagraphs “a”, “d”, paragraph 9 and paragraph 14 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009).

1. women subject to compulsory social insurance in case of temporary disability and in connection with maternity;
2. women dismissed due to the liquidation of organizations, termination of activities by individuals as individual entrepreneurs;
3. women studying full-time on a paid or free basis in educational institutions of primary vocational, secondary vocational and higher vocational education;
4. women doing military service under contract;
5. women specified in subparagraphs "1" - "4", when they adopt a child (children) under the age of three months.

Foreign employees temporarily or permanently residing in Russia and working here, maternity benefits are paid according to Russian legislation and at the expense of the Russian Social Insurance Fund.

For foreign employees temporarily staying in Russia, maternity benefits are NOT provided. Because they are not insured persons in case of temporary disability and in connection with maternity, they are not subject to insurance contributions to the Social Insurance Fund of the Russian Federation for the amount of payments and remunerations under employment contracts and civil law contracts, including under author’s order contracts (clause. 15)

Citizens of the republics of Belarus, Kazakhstan and Armenia who work in Russia under employment contracts, pay maternity benefits according to Russian legislation at the expense of the Federal Social Insurance Fund of Russia. That is, follow the general rules.

The duration of work under an employment contract (insurance period) does not affect the fact of payment of benefits, but its size.

Thus, a woman who has less than six months of insurance coverage has the right to receive maternity benefits in the amount of average earnings, but not more than 5,965 rubles. (from January 1, 2015) taking into account regional coefficients for a full calendar month (Part 3, Part 6 of the Law of December 29, 2006 No. 255-FZ).

Can the father of a newborn receive “children’s” benefits??

The father of the child can receive a lump sum for the child as well as for the child. After all, any parent or person replacing him has the right to receive this benefit.

But maternity benefits for pregnancy and childbirth are not provided to men - this is understandable. Therefore, a family in which the mother does not work will not receive such benefits. After all, benefits are paid only to women who are insured persons, that is, working under employment contracts.

In case the woman is not “insured”, i.e. does not have a permanent job, then the following cases of paid maternity leave are possible:

• Women individual entrepreneurs engaged in individual entrepreneurial activities receive this benefit only if they are members of the voluntary social insurance fund and paid contributions for at least six months before maternity leave. depends on the amount of contributions paid.
• Women who were fired due to the liquidation of an enterprise (organization) receive maternity leave in 2020 on a monthly basis, but only if they are registered with the employment center.
• Full-time students (paid/free form of education) have the right to count on maternity benefits, which are paid at the place of study.
• Unemployed women Those who are not registered with the employment center are not paid maternity benefits.

Note: If a woman is working under the GPA at the start of maternity leave, benefits are not accrued to her (Part 1 of Law No. 255-FZ of December 29, 2006).

Deadline for applying for benefits

You need to apply for payment no later than six months from the date of the end of maternity leave (the period for which a sick leave certificate was issued upon adoption). This procedure is established by Articles 7, 17.2 of the Law of May 19, 1995 No. 81-FZ, Articles 10, 12 of the Law of December 29, 2006 No. 255-FZ, paragraphs 10, 11, 13, 80 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, and Article 255 of the Labor Code of the Russian Federation.

If the application deadline is missed, the benefit will be paid only if there are valid reasons for the delay (Part 3 of Article 12 of the Law of December 29, 2006 No. 255-FZ, clause 80 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009 No. 1012n) . The list of valid reasons was approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74.

When they transfer, the terms of payment of maternity benefits

According to the order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, for women specified in subparagraphs “a”, “c” and “d” of this Procedure, maternity benefits are assigned and paid no later than 10 days from the date of receipt (registration) of the application with all necessary documents.

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1.2 Minimum, maximum amount of maternity leave 2020

The total amount of maternity benefits in 2020 should be in the range from the minimum maternity benefit to the maximum amount of benefits under BiR

from 51918.90 rub. up to RUB 282,493.15

Because not all expectant mothers have 2 years of work experience, some have just started working, some are self-employed or are still studying, and some do not work for certain reasons, so they have their own calculation of maternity benefits.

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1.3 What is the formula for calculating maternity benefits for pregnancy and childbirth? Calculation of maternity benefits

If there is an error in the due date on maternity leave

Everyone makes mistakes, even doctors. And what should an accountant do if he discovers an error in the period of sick leave for pregnancy and childbirth of an employee, for example, instead of 140 days, 141 days are indicated.

When there is clearly a mistake made by the doctor. There is no point in driving a pregnant woman to clinics and accepting sick leave without re-registration. You just need to pay for 140 days and indicate this in the calculation that is attached to the certificate of incapacity for work.

And, of course, in the application for maternity leave, your employee must indicate the period of such leave is exactly 140 days, and not the period indicated on her sick leave.

ALGORITHM for calculating maternity payments - benefits for BiR

1. For the two calendar years preceding the start of the corresponding vacation (for vacation starting in 2014, these are 2012 and 2013, from January 1 to December 31), we calculate the amount of accruals (salaries and other accruals) subject to contributions to the Social Insurance Fund. At the same time, according to , if in one or both years there was at least 1 day of labor/care leave, this year can be replaced with any previous calendar year (at the employee’s choice), if the replacement will result in more benefits (an application for replacement is required with indicating the selected year/years).

2. We compare the amount for each year with the maximum size of the base for insurance premiums for this year (2011 - 463,000 rubles, 2012 - 512,000, 2013 - 568,000, 2010 and previous ones - 415,000 rubles), taking the less for each year. We add up the results.

3. We compare this amount with the minimum amount of maternity leave (x 24), take the larger one (in 2014, the minimum wage was 5,554 rubles, regardless of the region).

4. Divide the amount by the number of calendar days in these two years (for 2012 (leap year) and 2013 - 731), subtracting from these days the days due to temporary disability, labor and employment leave and parental leave, leave without pay.

5. Divide the sum of the maximum base amounts for contributions to the Social Insurance Fund for the two previous calendar years (for a vacation that began in 2014, this is always 2012 and 2013, regardless of the replacement of years for earnings) by 730, compare with the result from paragraph 4 , we take the smaller one.

6. For the B&R benefit, we multiply the result from step 5 by the number of vacation days for the B&R.

7. For the care allowance, we multiply the result from point 5 by 40% and by 30.4, compare it with the minimum amount of maternity benefit established for the corresponding year, take the larger one, for Chernobyl victims, multiply by 2.

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2. Start and end of maternity leave

The question is often asked: “What week does maternity leave start from?” Maternity benefits are paid to the insured woman in total for the entire period of maternity leave lasting 70 (in the case of a multiple pregnancy - 84) calendar days before childbirth and 70 (in the case of complicated childbirth - 86, for the birth of two or more children - 110) calendar days after birth.

2.1 From what week do they go on maternity leave?

Sick leave according to BiR is issued for a period of 30 weeks (or 28 if the pregnancy is multiple). More precisely, according to 70 calendar days before giving birth, women, upon their application and on the basis of a certificate of incapacity for work (sick leave) issued in the prescribed manner, are granted maternity leave (in the case of multiple pregnancies - 84). During this time, you must contact the medical institution where you are registered for the benefit, so that you can then present it at work to receive benefits. You are required to make payment in accordance with clause 1 within 10 days after you submit the required documents. Now you know when they go on maternity leave.

2.2 How long does maternity leave last?

The total duration of maternity leave ranges from 140 to 194 days. Details are shown in the table.

Maternity leave (in days)

Deadlines for payment of child benefits

Payments for a child can be received within six months from the date of a certain event (for example, the end of maternity leave, the child’s birthday, etc.). This is stated in Law No. 81-FZ of May 19, 1995 and paragraph 80 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009.

To assign maternity benefits, you need not only a sick leave certificate, but also. No application, no benefits, because during this time the employee can work!

The employer must provide leave from the date reflected in the application. It should be taken into account that the end date of the vacation must correspond to the date on the sick leave. That is, the end date of the vacation is not postponed. This means that the vacation will actually be reduced by the number of days that the employee worked without taking vacation.

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3. How is maternity leave arranged?

If you are eligible to receive benefits, there are specific procedures for taking maternity leave. To do this, you need to collect the following documents:

• Sick leave, issued by the medical institution in which the woman is registered, it is provided at the onset of the 30th week of pregnancy (28th - in case of multiple pregnancy);
• If there were several places of work during the last period, maternity pay is paid to the place of the last one; a certificate is required stating that the payment was not made elsewhere;
• Application for the assignment of maternity benefits;
• Upon dismissal as a result of the liquidation of a company, maternity payments are made by the social security department, subject to registration with the employment service and a certificate to this effect (the benefit in this case will be 515 rubles per month);
• If it is impossible for the employer to pay the benefit, it is paid by the insurance company, the name of which you can see on the compulsory medical insurance policy.

Based on these documents, the head of the company issues an order to grant the employee maternity leave in form No. T-6 (clause 1 of the instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

In case of complicated childbirth, the duration of postpartum leave increases. Childbirth, which doctors consider complicated, is listed in the Instruction of the Russian Ministry of Health dated April 23, 1997 No. 01-97. The increase in maternity leave will be indicated in the additional sick leave certificate that will be issued to the employee. In this case, she needs to pay additional benefits.

To extend maternity leave due to complications that have arisen, the employee must submit an application to the company administration. Based on it, the head of the company issues an order to extend the employee’s maternity leave. The legislation does not provide for standard forms of these documents. Therefore, they can be compiled in any form.

Deadline for applying for Maternity Benefit

According to clause 2, maternity benefits are assigned if the application is made no later than six months from the date of the end of maternity leave.

Postponement of the start of maternity leave

An employee has the right to postpone the start date of maternity leave. That is, go on vacation later than the date indicated on the sick leave certificate. The fact is that sick leave gives the employee the right to leave. However, when to exercise this right, the employee decides for herself. After all, the basis for vacation is. Until she writes it, she can continue to work for some time after receiving sick leave. For these days, the employer must pay wages on a general basis.

For example, if maternity leave falls at the end of December, it may be more profitable to postpone its start to January of the next year. In this case, the calculation period for calculating benefits will be different. For example, if the vacation starts in December 2015, then the billing period will be January 1, 2013 – December 31, 2014. And if for January 2016, then the period from January 1, 2014 to December 31, 2015 is taken for calculation. If an employee had a high average salary in 2015, it would be more profitable for her to postpone the start of her vacation to 2016.

There is no prohibition on such a transfer of the billing period in the Law of December 29, 2006 No. 255-FZ. This means that the employer can pay benefits, which will later be reimbursed by the Russian Social Insurance Fund. To exercise the right to leave from a certain date, the employee writes a statement indicating the start date of the leave. The employer must provide leave from the date reflected in the application. It must be taken into account that the end date of the vacation must correspond to the date on the sick leave certificate. That is, the end date of the vacation is not postponed. This means that the vacation will actually be reduced by the number of days that the employee worked without taking vacation.

Example of postponing the start date of maternity leave

I.I. Ivanova has been working in the organization since February 1, 2014. Before this date, she had not worked anywhere. In December, she received a sick leave certificate, according to which she must go on maternity leave from December 18, 2015.

However, Ivanova decided to postpone the start date of the vacation until January 1, 2016, so that the salary for 2014 and 2015 would be included in the billing period. In the period from December 18 to December 31, 2015, Ivanova continued to work.

On December 29, 2015, Ivanova wrote an application for maternity leave from January 1, 2016. In this case, the end date of the vacation remains the same (in accordance with the sick leave). From January 1, the employer provided Ivanova with leave. To calculate the benefit, the accountant took into account the income received by Ivanova for the period from February 1, 2014 to December 31, 2015.

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4. Length of time on maternity leave, who pays maternity benefits and how, payment procedure, calculation of maternity benefits

How is maternity pay paid if a woman works in several places at once?

What kind of maternity benefit can she count on, for example, working at her main place of work and having two more external part-time jobs?

If a worker is employed by more than one employer at the time of going on maternity leave and has worked for them in the two previous calendar years, each employer must pay her benefits.

This benefit is calculated and paid based on average earnings, on which insurance premiums are calculated, by each employer separately. And the maximum taxable base applies to each policyholder.

Therefore, the total amount of benefits that the expectant mother will receive for all three places of work may exceed the maximum taxable base.

But which employer will pay the monthly child care allowance, the employee needs to determine herself - it will not be possible to receive it from all her employers at once

Where are sick leave and maternity pay paid?

When an employee has several places of work, he can choose where he will receive benefits for temporary disability (sick leave) and maternity benefits (maternity benefits).

Moreover, each organization, when calculating benefits, can take into account the amount of earnings in an amount not exceeding 624,000 rubles. for 2014 and 568,000 rubles. for 2013. These amounts include income received from other employers during the pay period. However, if the benefit is assigned by several organizations, then each of them takes into account the income accrued by it in amounts not exceeding 624,000 rubles. for 2014 and 568,000 rubles. for 2013 (Part 3.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ). Thus, receiving sick leave or maternity benefits from several employers, an employee can collectively receive benefits accrued from the amount of earnings exceeding the specified earnings limits.

Deadline for payment of maternity benefits

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5. Calculation of maternity leave

As a general rule, maternity benefits should be calculated based on the employee’s income for the two calendar years preceding the first day of maternity leave. Accrual maternity benefits in 2020 year must be carried out taking into account new limits - the maximum salary for calculating insurance premiums. In 2020, the maximum amount of earnings that must be taken into account when calculating maternity and other benefits will change. For these purposes, it will be necessary to take the maximum from state extra-budgetary funds. It is important to remember that how “maternity benefits” are considered, and child benefits that are assigned at the end of the year, for example, 2014, are calculated based on earnings for 2012 and 2013.

The amount of benefits for the entire maternity leave is determined once - from the day the woman actually goes on maternity leave. This date must be indicated.

If an employee went on maternity leave in December 2014, maternity benefits are calculated from the employee’s income for 2012 and 2013. The maximum amount of daily earnings that can be taken into account when calculating benefits is 1,477.43 rubles. ((512,000 rub.+ 568,000 rub.) : 731 days), because 2012 is a leap year.

If maternity leave begins in 2015, the calculation period will be 2013 and 2014. The maximum amount of payments that can be included in the calculation of benefits will increase to RUB 1,192,000. (568,000 + 624,000). Average daily earnings will increase to 1,632.88 rubles. (RUB 1,192,000: 730 days).

How to receive maternity benefits at your place of study

Female students are entitled to receive maternity benefits. Provided that they are studying full-time at an educational institution of primary, secondary, higher or postgraduate professional education. For example, at an institute, university, academy, lyceum, school or college. The right to receive benefits does not depend on what basis the training takes place: paid or free (letter from the Federal Social Insurance Fund of Russia dated August 9, 2010 No. 02-02-01/08-3930).

The amount of the benefit is calculated based on the amount of the scholarship established by the educational institution (it cannot be lower than that established by law).

Note: Articles 6, 8 of the Law of May 19, 1995 No. 81-FZ, subparagraphs “c”, “d” of paragraph 9 and paragraph 12 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

The benefit is paid by the educational institution (approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

To receive benefits, submit to your educational institution a certificate from a medical institution, which will be issued by a doctor (subparagraph “c” of paragraph 16 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n). Students of educational institutions of primary vocational, secondary vocational and higher vocational education and institutions of postgraduate vocational education are not issued sick leave (clause 26 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). In addition, an application addressed to the rector (other official) with a request to assign a benefit may be required.

The benefit will be assigned and paid within 10 days from the moment the woman submits all the necessary documents and they are accepted (paragraph 1, paragraph 18 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

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5.1 How to calculate maternity benefits, maternity benefits

How is maternity leave paid? Very simple! You need to independently calculate the amount of maternity benefits in advance to facilitate the process of planning your family budget. For the amount of maternity leave, i.e. The amount of funds received in this case from the state is influenced by:

• insurance experience;
  

  Note: Since maternity benefits are paid to a woman insured by the Social Insurance Fund with at least 6 months of work experience.

• average earnings;
  

  Note: The higher the average salary, the greater the amount for calculating maternity benefits

• payroll accruals;
• region of residence;
  

  Note: The regional coefficient of wages is taken into account

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5.2 Maternity leave calculator for 2020 online

Manually calculating the amount of maternity benefits is quite labor-intensive. Therefore, acute questions always arise: how maternity leave is paid, how maternity leave is calculated online. We present to your attention an accurate maternity leave calculator, which is part of a special program.

With the help Maternity calculator You can calculate maternity benefits (sick leave) and monthly child care benefits up to 1.5 years. in accordance with all approved rules. Calculation of maternity benefits is free, presented by the service - this is a web service for entrepreneurs and accountants that allows you to do accounting and submit reports online.

After entering the necessary data on earnings for 2 billing years, the script will automatically calculate the amount of the selected benefit. All necessary restrictions are taken into account. You can also see tips with links to articles of regulatory documents.

The program calculates maternity benefits (sick leave) and monthly child care benefits up to 1.5 years old in just 3 steps.

Step 1. First select what you will consider:

1. maternity or
2. child care allowance.
At the first step, for maternity benefits for pregnancy and childbirth, you need to indicate data from the certificate of incapacity for work (), and for benefits for child care up to 1.5 years - data about the child. Since 2013, out of 2 calculated years of being on sick leave or on parental leave. If there were such periods, indicate them.

Step 2. The second step indicates earnings for 2 accounting years and other parameters necessary to calculate average daily earnings.

Step 3. In step 3 you will see the final benefit calculation.




Another program is a B&R benefit calculator

Keep in mind that when calculating average earnings from the minimum wage, cases where an employee works part-time or works in an area with a northern coefficient are not taken into account.
For an employee who works part-time, the minimum average daily wage must be adjusted in proportion to his working time

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6. Application for maternity leave (sample), certificates and documents for maternity leave

Documents are required to assign and pay maternity benefits

• certificate of incapacity for work ();
• some employers ask you to write a statement, although sick leave is usually sufficient;
• if the calculation of the B&R benefit will be made for one of the last places of work of the woman’s choice: a certificate from another policyholder stating that the assignment and payment of this benefit is not carried out by this policyholder;
• if you want to replace the accounting years (or one year) with an earlier one, then you also need an Application for Year Replacement;
• .
  

  Note: If during the billing period the woman worked for other employers. The maternity leave certificate also indicates the excluded periods.

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7. Questions regarding maternity leave and maternity leave

Video "Calculation of benefits 2020"

General rules for assigning benefits 1:20
Option 1: benefits are paid for each job 3:17
Option 2: benefits are paid for one place of work 3:09
Option 3: benefits are paid either as in option 1 or as in option 22:09
Procedure for calculating sick leave benefits 6:38
If the employee works part-time 6:55
If an employee works on an external part-time basis 5:14
Features of payment of benefits for child care (other family members) 4:20
Features of payment of sick leave benefits 2:45
Procedure for calculating maternity and childcare benefits 12:48
Documents that an employee must submit for the assignment and payment of benefits 7:00
Calculation of benefits in 2015 1:36
Answers to questions from participants in the webinar “Calculation of benefits - 2014. Solutions for common and confusing situations” 13:58

Regulations governing the payment of benefits 6:01
Benefits for migrants 1:15
Peculiarities of calculating benefits in Crimea and Sevastopol 2:38
Procedure for calculating temporary disability benefits 3:20
Procedure for calculating maternity benefits and monthly child care benefits 5:42
Calculation of benefits based on the minimum wage 5:33
Documents for assigning benefits 4:13
If the region participates in the pilot project of the FSS of Russia 1:56
Answers to questions from participants in the webinar “Manuals 2015” 8:02

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