How to calculate maternity benefits calculator. Calculate maternity leave online

In 2016, the procedure for calculating maternity benefits will be as follows:

  1. Benefits will be calculated based on the average salary over the past two years.
  2. The total average salary for these two years must be divided by 730.
  3. Be sure to take into account the fact that the average salary cannot be lower than the subsistence level.
  4. The amount of the monthly child care benefit cannot be less than the minimum monthly wage.

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The procedure and formula for calculating maternity benefits in 2016 remained virtually unchanged, but due to changes in the calculation years, which are now selected only as those preceding the birth, the amounts are completely different.

What is the calculation period for maternity benefits?

General rules To calculate benefits for the expectant mother, it is determined that the calculation period will be two calendar years before the birth.

If the pregnant woman was on maternity leave during these two years or, then she has every right to replace these years with previous ones. But only the previous ones, and not the choice where the wages were higher. This norm is legally enshrined in Federal Law No. 255.

Previously, the FS was allowed to take into account any years for calculations that preceded pregnancy and childbirth. At the moment, the Ministry of Labor and the Social Insurance Fund has determined that only those years that preceded the insured event can be used for calculations.

The employer company does not have the right to use any years for calculations, only the previous ones. This norm is legislatively enshrined in letter No. 02-09-14/15–18677 FSS dated 09.11.2015.

Who is the benefit paid to?

To assign this benefit, the employer must present a certificate of incapacity for work, which future mom receives it at the hospital where she was registered.

The hospital doctor issues this document if:

  1. The gestation period is 30 weeks during a singleton pregnancy or when the mother is expecting one baby. In this case, a certificate of incapacity for work is issued for a period of 140 days.
  2. The gestation period is 28 completed weeks, only in the case of a multiple pregnancy, when a woman is expecting two or in some cases even more children. In this case, the certificate of incapacity for work is given for 194 calendar days.

Algorithm and rules for calculating maternity benefits

According to the new rules, maternity benefits are calculated according to the new rules, taking into account the changed limits:

  1. During the period for 2014, it is possible to include for calculation an amount of no more than 624 thousand rubles.
  2. During 2015, the amount should not exceed 670 thousand rubles.

Coefficients for calculation:

  1. 624,000=total amount for 2014.
  2. 670000=total amount for 2015. The amount cannot be more than specified.
  3. 730 = number of days included in the calculation for two years.
  4. 140 days = calendar days of sick leave for pregnancy and childbirth. 70 days - before giving birth. 70 days after birth. A one-time benefit is received by a pregnant woman after providing the employer with a certificate of incapacity for work from the hospital. After giving birth in the third month, a woman is required to pay a monthly allowance for child care for up to one and a half years.

624000+670000/730 = 1772,60.

1772.60 rubles = cost of one day.

1772,60 * 140 = 248 164.

248,164 – at the time of 2016, the total amount cannot exceed this amount based on established amounts by years included in the calculation.

Algorithm for calculating maternity benefits:

  1. In accordance with Federal Law No. 255, in the calculation of benefits for mothers in 2016, the calculation period and the payments taken into account will be included for the year 2014-2015.
  2. Working calendar days, that is, 730 days. From this figure, those periods when the woman was on sick leave or on vacation are subtracted.
  3. The amount of earnings is determined - the average for one calendar working day.
  4. The maximum amount for calculating this benefit is set based on the Social Insurance Fund data. If the amount for an individual calculation exceeds the Social Security Fund amount, it is not the total salary amount that is taken into account, but rather the maximum Social Security Fund amount.
  5. The resulting amount is divided by 730.
  6. Next, the indicator of your average earnings and the maximum earnings per day according to the Social Insurance Fund is compared. If the indicator of personal daily earnings exceeds the FSS indicator, we choose the lower one, that is, indicated in the FSS.
  7. We multiply the resulting amount of daily earnings by 100%.
  8. Next, this figure must be multiplied by 140 days.

Calculation of maternity benefits if earnings did not exceed the minimum wage:

  1. When calculating this payment in 2016, you need to focus on the new minimum wage amount - this is 6204 rubles (the amount is valid from 01.2016).
  2. The minimum amount of daily earnings based on the amount of the new minimum wage will be 203.97 rubles.
  3. 730 = number of days included in the calculation for two years.
  4. 140 days = calendar days of sick leave for pregnancy and childbirth. 70 days - before giving birth. 70 days after birth. A one-time benefit is received by a pregnant woman after providing the employer with a certificate of incapacity for work from the hospital. After giving birth in the third month, a woman is required to pay a monthly allowance for child care for up to one and a half years.

We make the calculation:

6204 (minimum wage) * 24 (2 years, based on which the calculation is made) / 730 = 203.97

203,97*140=28556

28,556 rubles - the amount of maternity benefits based on the minimum wage (minimum wage).

Formula for calculating maternity benefits

What should be done:

  1. Take a block and a pen.
  2. Order a personal income tax certificate 2 or an extract from the employee’s salary account from the employer.
  3. Determine the period preceding the due date of the child’s birth, that is, the time for which the payment amounts will be included in the calculation.
  4. Write down all the accruals along with vacation pay and bonuses for two years and add them up.
  5. Take amounts not exceeding the maximum amount established by the Social Insurance Fund.
  6. Add the sums and divide them by 730.
  7. Divide the resulting amount into 140 days - days of incapacity for work according to the legislation of our country.

The formulas for calculating this allowance look like this:

Amount for 2 years / 730 = earnings per calendar day.

The figure for daily earnings * 140 days of incapacity for work = the amount of a one-time benefit.

Based on the amount of the minimum wage for the two years preceding the insured event, the formula is as follows:

Minimum wage * 24/730 = amount of daily earnings.

Amount of daily earnings * 140 days of incapacity for work = amount of one-time benefit.

Example of calculating maternity benefits

Let’s take the following required data to calculate benefits:

  1. A working woman, Petrova, went on maternity leave on 02/12/2016.
  2. The average income for 2014 was 320,000 rubles.
  3. The average income for 2015 was 380,000 rubles.
  4. The amount of income for two years will be 700,000 rubles.
  5. 700000/730 (number of days for two years) = 959 rubles.
  6. 959 rubles – the cost of one settlement day.
  7. 959*140 (number of days on the certificate of incapacity for work) = 134260.
  8. Citizen Petrova will receive 134,260 rubles as maternity benefits.

Important

The duration of maternity leave in Russia is 140 days. It is this amount that is legally established in Russia as the period of incapacity for work due to maternity. If the birth was difficult, then this figure changes to 156 days.

If the birth took place with complications, the doctor of the maternity hospital where the woman was in labor must give another sheet, which the woman gives to the employer, and an additional allowance for complex childbirth must be paid within 16 days.

In case of multiple pregnancy and complicated childbirth, this maternity leave will be 194 days.

During pregnancy and postpartum recovery, a woman, like no one else, needs support. Therefore, at work, women are given maternity payments.

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Nowadays, giving birth and raising a child is quite an expensive “pleasure”.

In Russia, the state is loyal to expectant mothers, both in terms of material benefits and in terms of maternity leave; no country that is more economically developed provides such leave, although being a mother and raising a child is also hard work.

Therefore, when going on maternity leave, mothers should know when they must pay maternity benefits at work.

basic information

The size of the one-time amount is fixed, it is 15,512.65 rubles. In addition to this payment, parents will also receive payments for up to six months.

Its size is not fixed, and depends directly on the official salary of one of the parents. It will be as follows:

  • for officially employed people, the amount is about 40% of the average salary. Payments are made once a month;
  • for informally employed people, the payment amount corresponds to one minimum wage.

Parents who are unofficially employed receive payments from the local social security authority.

If the father receives money, he must provide evidence that the wife did not receive any other payments.

Up to what age can funds be issued to children?

You can take maternity leave to care for a child up to 3 years. A working woman retains her job at the enterprise for up to 3 years. But maternity payments are made only up to one and a half years.

After a year and a half, the employer pays compensation in the amount of 50 rubles per month, since 1994 there has never been an indexation of this amount, the amount is ridiculous, and sometimes it may not even be enough for travel.

How much do you have to pay (monthly amount)

According to all established rules, maternity leave lasts 140 days, 70 days before birth, and 70 days after birth, with the exception of multiple pregnancies, so payments are made depending on the duration of maternity leave.

Maternity payments are accrued according to a certain calculation procedure and in the amount prescribed by law:

The amounts of maternity benefits are based on and are paid at 100%, regardless of length of service.

Is it possible to register benefits at my husband’s place of work?

If both parents work officially and, while going on maternity leave, decided that benefits would be paid at the husband’s place of work, then the wife needs to obtain a certificate from the accounting department of her organization stating that there were no payments.

Payment amounts are made for each child separately. For one child there is a one-time payment of 16,350 rubles.

In order for the father to be able to receive payments at his place of work, it is necessary to submit a special application to the accounting department and attach some documents to it:

  • passports of both parents;
  • marriage registration;
  • a certificate from the wife’s place of work stating that she did not receive any payments;
  • baby's birth certificate.

If the question is about monthly child benefits, then the parents come from the one who has more official salary, since such benefits will be in the amount of 40% of the salary.

Actions in case of breach of contract

Failure to pay maternity benefits entails a violation of the mother's rights and a violation of the law.

If the management of an organization refuses to pay a pregnant woman all the required payments, then you can safely write a complaint to the Labor Inspectorate.

If the employer violates the payment of benefits, and the appeal to the labor inspectorate also did not produce results, the woman has the right to file a complaint with the prosecutor’s office and.

But usually employers do not violate this payment, and are paid on time, and after the employee said that she could contact the relevant authorities, they agree to pay everything on time.

The maternity benefit amount calculator (unfortunately:) is not magical, and to get the correct result you will need to read the explanations and make some calculations yourself.

  • The monthly child care benefit calculator for children up to 1.5 years old will help you calculate the amount of the corresponding payment.

Example of using the calculator:

1. The pregnancy is multiple, and she is granted leave of 194 days, enter the number in the first field.

The amount of maternity leave will be calculated based on earnings for the previous two years. Work experience for this period is more than six months, check the corresponding box.

2. The “net” salary (without vacation pay and sick leave) for 2019 before taxes was 770,000 rubles, plus vacation pay - 66,894 rubles, sick leave - 22,298 rubles. We enter 836,894 in the second field (770,000 + 66,894, we do not take into account hospital payments).

3. In 2018, income amounted to 824,894 rubles. - this exceeds the maximum allowable amount of contributions to the Social Insurance Fund for this year of 815,000 rubles. The amount must be specified taking into account this limitation.

4. For the accounting years, the total period of incapacity for work (sick leave) was 20 days. We use this number in the fourth and last field. *This may also include periods of parental leave, maternity leave, periods of release of an employee from work with full or partial retention of wages in accordance with the law, if the retained wages for this period insurance premiums were not accrued to the Social Insurance Fund of the Russian Federation.

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 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,
  • passing military service by 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 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 allowance at the birth of a child - 16,759.09 rubles,
  • maternity benefit (maternity benefits) maximum:
  1. 282,106.70 — in 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 living wage , as well as 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 Kirov region- this 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, child care benefits up to one and a half years old will be the two years preceding the onset of 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 average earnings calculated for this period, calculated for a full calendar year, is 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 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 Required documents to assign her child care benefits up to one and a half years old.

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.

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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”, “e”, 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 individuals activities as an individual entrepreneur;
  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 Federal Social Insurance Fund of Russia.

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 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 Russian Social Insurance Fund. That is, follow the general rules.

Duration of work 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 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 payment of 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 RUB 51,918.90 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 a deadline? 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 amount 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. Compare this amount with minimum amount maternity leave (x 24), we take more (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 amount size limits base 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 point 4, 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 care allowance - multiply the result from point 5 by 40% and 30.4, compare with minimum size For maternity benefits established for the corresponding year, we take more; for Chernobyl victims, we 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 to women, upon their application and on the basis of the in the prescribed manner certificate of incapacity for work (sick leave), maternity leave is provided (in case of multiple pregnancy - 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 this, 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 monthly child benefit for child care, the employee needs to determine it 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

By general rule Maternity pay must 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. Maximum amount daily earnings, which can be taken into account when calculating benefits, is equal to 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, in your educational institution provide a certificate medical institution which will be issued by the 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). For students educational institutions primary vocational, secondary vocational and higher vocational education and institutions of postgraduate vocational education, sick leave is not issued (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 planning process family budget. For the amount of maternity leave, i.e. the amount received in this case from the state Money, influence:

  • 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 is taken into account wages

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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 calculation 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 appointment 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 a region participates in pilot project FSS of Russia 1:56
    Answers to questions from participants in the webinar “Manuals 2015” 8:02

    Note: