How to calculate maternity leave is a serious issue that worries employers. In order to correctly calculate the payment of the decree, you need to figure out what it is, what makes up the maternity leave. We'll figure out.

To begin with, you need to understand the following questions:

• what period is taken into account;
• what forms maternity payments exist.

The period of pregnancy, childbirth and caring for a baby is conventionally divided into three time periods:

• pregnancy time from 30 weeks to childbirth and the postpartum period;
• child care period up to 1.5 years;
• child care period from 1.5 to 3 years.

Each period has its own system for calculating payments.

The gestation period from 30 weeks before delivery and the postpartum period, i.e. the so-called maternity, is calculated according to the sick leave provided by the future mother. This sheet about disability is issued to the expectant mother by the attending physician at the place of her observation of the course of pregnancy in the antenatal clinic.

The period reflected in this document depends on the norms established by law and medical indicators:

• in the normal course of pregnancy and childbirth without complications, the period of the decree is 70 days before childbirth and the same after them, for a total of 140 calendar days;
• if any complications occurred at the birth of a child, then the postpartum term of the sick leave is increased by 16 days and amounts to 156 calendar days;
• when more than one child is born sick leave increases to 194 days. This period consists of 84 days of the prenatal period and 110 days of the postpartum period.

How is maternity leave paid?

Russian legislation set 100% payment sick leave for pregnancy and childbirth, based on the average earnings for the previous 24 months. How this calculation procedure takes place, we will consider further.

First you need to calculate the daily average earnings for the past 2 years. To do this, we summarize all payments made (wages, payment of vacation benefits and sick leaves) for 24 months and divide by the number of days - 730, and if one of the settlement years is a leap year, then by 731. But there is one caveat in this calculation. From the total, it is necessary to subtract the days when the woman did not work due to such circumstances:

• temporary disability (illness);
• an additional preferential day off provided to the mother of a disabled child;
• sick leave due to pregnancy and childbirth;
• parental leave;
• suspension of labor activity due to production necessity, but with the preservation of material payments.

As a result of mathematical calculations, the average daily earnings. It must be multiplied by the number of sick leave days (140, 156 or 194). The result is the amount of paid maternity leave.

But this payment should not be less than the established minimum wage.

Despite the calculations made, the amount of payment for maternity leave is limited to the amounts established by law:

• in a standard situation, when the sick leave period is calculated for 140 days, the minimum payment is 28,555.40 rubles, and the maximum is 248,164.38 rubles;
• if complications arose during childbirth, and the sick leave period increased to 156 days, then the marginal amounts of payments change upwards: the minimum is 31,818.87 rubles, the maximum is 276,526.03 rubles;
• with the happy birth of more than one child and the calculation of the disability certificate in the amount of 194 days, the amount of payments ranges from 39,569.62 to 343,884.93 rubles.

In addition to paying sick leave for pregnancy and childbirth, a woman who has entered the medical register at the antenatal clinic in the early stages of pregnancy is entitled to a fixed material payment in the amount of 581.73 rubles.

Registration of maternity leave

Order for maternity leave

Payment of the decree takes place within 10 days from the date of its issuance. In order for the employer to issue a decree and make the necessary payments, the following documents must be submitted:

1. sick leave;
2. statement;
3. confirming certificate of medical registration;
4. if the period of work of the future mother in this organization is less than 2 years, then a certificate from previous places of work for a two-year period on the amount of salary is required;
5. bank account details for payment transfer.

Upon receipt of all the necessary documents from the employee, the employer must issue an order to provide her and, accordingly, pay the money.

Surcharge for childbirth with complications occurs after the employee provides a sick leave for an additional 16 days and an application for an extension of the decree.

Payment for maternity leave is made in all organizations of the main and additional places of work in which a woman was officially employed before going on maternity leave.

Leave application

Paid maternity leave up to 3 years

Russian law allows the use of parental leave by any member of the family. Accordingly, the payment of benefits for caring for a child up to 1.5 years old will be calculated and made to the one who sits with the baby.

In accordance with legal regulations, the monthly allowance until the age of one and a half years of the baby is 40% of the average wages maternity leave.

Let's return to our calculations of the first period of the decree and similarly calculate the daily average earnings. We multiply the amount received by 30.4 (the number of days in the month accepted for calculation) and by 0.4 (40%). This amount will be a benefit for caring for a child up to the age of 1.5 years (paid monthly).

The minimum payout amount is RUB 2,718.35. for the first child, for the second and subsequent children - 5,436.67 rubles.

In addition to monthly allowances, a one-time payment for the birth of a child is made. It is fixed and amounts to 14,497.80 rubles.

To process these payments, the personnel department of the enterprise must provide:

1. passport;
2. a document certifying the birth of a child;
3. handwritten application from the maternity leave for parental leave up to 1.5 years;
4. a document confirming the absence of payments to the second parent of benefits upon the birth of a child;
5. details for the transfer of funds.

Unlike the maternity decree, this type of transfer is possible only by one employer.

Sample Application

There is another difference in the payment of benefits for a child up to one and a half years from the payment of a sick leave for pregnancy and childbirth - this type of financial transfer is due to all women, regardless of their employment.

Payment of the decree for the care of a child from 1.5 to 3 years is not provided for by our legislation. This period can be counted as vacation at your own expense without pay.

When a woman is about to become a mother, worries about the health of the unborn child share the worries about maternity leave: you want everything to work out without unnecessary worries. Basically, such experiences arise from ignorance of either laws, or rights, or the amount of allowances. In order to successfully process and receive legitimate payments, it is advisable to prepare for the 27th week of pregnancy: fill out all applications, calculate according to the calendar due days leave and prepare the necessary documents.

Calculation of benefits for pregnancy and childbirth

Who can receive payments

Women who are officially employed have the full right to a decree from the thirtieth week of pregnancy. If a woman is carrying twins or more, vacations begin to count from the twenty-eighth week.

Upon the occurrence of these terms, lawful rest and accruals in the amount of full wages are due. In addition to officially employed pregnant women, contract servicemen, full-time students and those women who have lost their jobs due to the termination of the organization's activities can count on benefits. Of these categories, except for pregnant women, people who have adopted a child have the right to apply for maternity leave.

Women who immediately left after the first on the second decree and receive payments for their first child cannot calculate payments under the decree. In this position, you can decide which allowance is more profitable to leave. In such cases, use the calculator for calculating maternity.

If a pregnant woman wants to work more than the prescribed period, no one has the right to forbid her, but benefits payments will begin after the application for the due leave is filed.

Documents for registration of maternity accruals

Documents required to receive maternity leave benefits(you can bring it in person or send it by email):

1. Leave application.
2. Decree sick leave.
3. Document on the average monthly salary.

Do not forget that a salary certificate can be taken at all points of work. If a woman works in several places, all employers are required to pay. A sick leave certificate should be taken at the clinic from a doctor leading a pregnancy for a period prescribed by law (28 or 30 weeks). And you also need to take into account that after the child has completed six months, the allowance will not be accrued, so it is better to apply and check the availability of payments in a timely manner.

Many people have a question, can someone else (husband, mother, sister) receive maternity benefits? This is prohibited by law maternity charges are intended only for a woman carrying and giving birth to a child, and no one can issue or receive these instead of her cash.

How to correctly calculate maternity

Lump sum payment for maternity leave provides for a full deduction by a one-time transfer to bank card salary of the next month after going on maternity leave. Non-working women, in addition to transferring to a bank account, can receive benefits by mail until the 27th day of the next month after writing the vacation application.

maternity pay calculator helps to calculate the correct benefits, but it should be borne in mind that working pregnant women are paid money in the amount of the average salary, who lost their jobs after the organization closed - about 300 rubles, and students should count on finances in the amount of a scholarship.

How to calculate maternity leave if in the billing period the girl did not have payroll or her average monthly salary was less than the minimum wage? As of January 1, 2018, the amount of 9489 rubles was named the minimum wage, it is from this figure that you need to build on the calculation of maternity benefits. The average daily wage is calculated using the following formula: minimum wage (as of the start date of the decree) x 24 ÷ 730. If a pregnant woman goes on maternity leave from January 2018, then the average daily wage in the amount of 311 rubles is obtained during the calculation. 97 k. Next, you need to take into account the number of vacation days:

• 140 days - with a normal pregnancy without complications - 43 675,8;
• 156 days - with a normal pregnancy with complications during childbirth - 4 8 667,3;
• 194 days - with multiple pregnancy - 60 522,18.

For a convenient calculation, you can use the maternity leave calculator, which is easy to use. To obtain truthful information, you must enter the following reliable data:

In addition, you can correctly calculate vacation days using the vacation days calculator. For a correct calculation, you need data on the obstetric period or the date of the expected birth, singleton pregnancy or not, and whether it is worth taking into account the next vacation before the rest for childbirth.

Calculation of benefits at the birth of a child

In addition to maternity, the design of which can be done even during pregnancy, there is another financial assistance to parents. This allowance is issued, accrued and paid only after the birth of the child. Such payments can be made by any of the parents or a person replacing them, while a separate amount is charged for each child born, i.e. if there are twins, then the funds are doubled. In 2018, the accrual for the birth of a child is 16,873 rubles. 54 k. In case of the birth of a dead child and other accidents, cash payments are not made.

Documents for receiving benefits

To receive the grant, you must have the following documents on hand:

1. Document on the birth of the child (issued at the maternity hospital).
2. Certificate stating that the other parent did not draw up such a payment.
3. For unemployed mothers, you need to have an extract from the work book (if any).

Calculation of payments

The payment due to parents at the birth of a child is calculated taking into account the basic and district coefficients, while the presence of other children and their number are necessarily taken into account. To correctly and quickly calculate such a payment, you can use the benefit calculator.

Other types of payments, such as child care allowance, are issued when the child reaches six months, and are no longer maternity benefits or payments at birth. But you should not forget about them either, you need to deal with the registration of state aid and your legal privileges in a timely manner and according to the rules.

When working with an online calculator, you need to consider:

∗ maximum income for 2015. limited to the amount of 670,000 rubles. (more can not be specified);

∗∗ maximum income for 2016 limited to the amount of 718,000 rubles.

Note!

1. If your insurance period is less than 6 months, then the maternity benefit in 2017 until July 1 is 34,521.2 rubles, after July 1, 35,902.05 rubles.
2. If your calculation result is more than 266,191.80, then your maternity benefit is 266,191.80 rubles. (maximum limitation of maternity payments in 2017)

If you have questions about the operation of the online calculator, or you don’t understand why such an amount of maternity is calculated, ask in the comments to the article (comment form at the bottom of the page).

How to use the online maternity pay calculator

To calculate the maternity benefit in 2017, enter the following data into the online calculator:

	Field name of the online calculator	What to enter in the field of the online calculator	Explanations
Step 1	days of maternity leave	Please indicate how long your maternity leave is	There are three values ​​to choose from: 140 normal birth process, 1 child; 156 difficult births add 16 days. to the decree 194 while expecting twins.
Step 2	Number of excluded days	Specify how many days of excluded periods fell on the calculation years	The billing period is 2 calendar years (730 or 731 days). The following are excluded from the calculation: periods of illness; Decree with another child; Leave to care for another child. The total number of calendar days of such periods is considered and entered in the field.
Step 3	Salary for 2015	Indicate the total earnings for the calendar year 2015. for all places of work (to calculate the maternity benefit when going on maternity leave in 2017)	All income from which the employer paid insurance premiums. You do not need to take into account social benefits, including sick leave, maternity, for a child.
Step 4	Salary for 2016	Indicate the total earnings for the calendar year 2016. all places of work

Online calculator will calculate the maternity allowance automatically instantly, the page is not overloaded.

It is convenient to calculate the amount of maternity payments due in the calculator, the calculation is carried out quickly and online, but you need to understand what this amount consists of, what formulas are used. The calculation of maternity leave has a number of rules and features that every woman needs to know.

Who pays maternity benefit

The employer is obliged to calculate and pay the amount of the maternity benefit. If the required funds are not issued, then the woman has the right to report this to the labor inspectorate, and this is already the basis for the emergence of administrative and even criminal liability of the employer.

A woman in a position is entitled to receive the following amounts of money:

• allowance paid once, when the person is registered in the antenatal clinic on time. This amount is payable only when the employee is registered no later than the 12th week of pregnancy. This payment is additional and is paid when a subordinate applies within six months;
• payment of maternity leave. The amount of maternity benefit payment is determined taking into account several circumstances. Its minimum amount is 34,521 rubles, and the maximum is 266,191 rubles;
• allowance paid as a lump sum. Its size is determined by law and does not change depending on the length of service or wages. When a woman is not officially employed, it is possible to receive the indicated finances at her father's place of work.

The maternity benefit is payable for the entire vacation period of the worker. For this reason, its duration plays an important role.

Calculation formulas for self-calculation without an online calculator

Formula for calculating maternity:

To do this, you need to multiply the average wage per day (SZD) by the number of vacation days, according to the woman's disability certificate (DO).

Formula for calculating earnings per day:

The average salary per day is determined as follows: the sum of the average salary for the last two years (ZP) is divided by the number of days of the billing period (RD).

Formula for calculating salary for 2 years:

The formula for calculating the number of days of the billing period in 2017:

To calculate the number of settlement days, the total number of days in two years is taken, minus the days of unaccounted periods.

What do you need to know to correctly calculate maternity benefits?

When calculating maternity benefits without an online calculator, it is important to consider the following:

• when the work experience of an employee is less than six months, then the amount of maternity pay is calculated based on the amount of the minimum wage for the current period of time;
• when a woman in position was fired due to the closure of the organization, she is entitled to an allowance in the amount of 581 rubles, provided that she registered with the employment center within a year after the dismissal;
• the amount of the allowance is subject to accrual within ten days from the time the woman submitted the documents to the employer, and payment on the next day the salary is paid.

1. The average salary for the last two years of work is considered (payments from which contributions were not paid are not taken);
2. The sum of the average earnings per day is calculated according to the formulas presented above: the total salary for the two-year period must be divided by the number of calendar days minus the days allotted for excluded periods. This amount is subject to comparison with the minimum and maximum wages;
3. The amount to be paid is determined in the following order: the average daily wage per day × the number of sick days due to pregnancy.

Decree calculation example

An employee is sent on sick leave for 140 days due to pregnancy. Her total salary for the last two years is 360,000 rubles. The subordinate already had 121 days of leave due to a previous pregnancy in 2015. Let's calculate the amount of maternity payments without using an online calculator:

1. The billing period is set. The total number of days for two years is 731. Subtract the days of excluded periods. The result is 610 days.
2. To calculate the average daily salary, divide the two-year salary by the number of days (360,000 ÷ 610 = 590.16 rubles per day).
3. The daily earnings are compared with the lowest value from the minimum wage (until July 1, 2017 it is 246.58, after July 1, 2017 - 256.44), 590.16 is more than the minimum value (if less, then the benefit is minimal).
4. The daily earnings are compared with the highest value, based on the marginal bases for social contributions (in 2017 1901.37), 590.16 less than the maximum value (if more, then the maximum benefit)
5. To calculate the amount of the maternity benefit, the number of sick days is multiplied by the average salary per day (140 × 590.16) = 82622.40 rubles.

Thus, the maternity allowance in 2017 is considered without an online calculator. If we substitute the initial data from the example into the online calculator, the result of calculating maternity payments will be the same. Slight discrepancies may be in pennies due to rounding.

In accordance with the current legislation, all days of leave issued in connection with pregnancy and childbirth are subject to payment. When a subordinate does not go on maternity leave (goes on vacation later), payments are reduced by the number of days worked.

To date, maternity pay is paid for the vacation period that is used. When an employee performs her labor duties, she is entitled to only the amount of earnings.

It must be borne in mind that if a woman works in two places, then the maternity benefit is calculated by only one employer.

What days are not taken into account

As already mentioned, the amount of maternity leave is calculated based on the number of days for a two-year period that have been worked out. Days not counted:

• being on sick leave;
• maternity leave;
• others, during which no contributions to the social insurance fund were made by the employer.

The indicated days must be entered in the field of the online calculator called "excluded days".

Days granted to the employee as leave without pay shall be included in the billing period.

What is included in earnings

The amount of maternity benefits is determined based on the total amount of income that was received by the subordinate. It consists of the following amounts:

• salary;
• vacation pay;
• bonus received from the employer;
• funds paid in connection with business trips;
• sums of money for the acquisition of patents or copyrights;
• other finance.

When calculating the amount of maternity benefit (with or without an online calculator), you need to remember a number of facts: the total number of working days of the employee, the amount of wages, the total amount of bonuses and other payments received. All this is subject to the establishment of an accountant, who will have to analyze the necessary points and correctly calculate the amount of maternity.

We are ready to answer any questions about the operation of the online calculator and the features of calculating maternity benefits - ask!

Pregnancy is a wonderful time in a woman's life, but at the same time a headache for her employer. The head must know how to calculate maternity and pay, in what time frame the transfer needs to be made, and what affects the amount of the benefit. Let us consider in detail the maternity leave, as well as analyze the features of the calculation of maternity leave and the procedure for their transfer.

In ordinary life, maternity leave, as a rule, is called the entire period while a woman is freed from work in order to carry, give birth to a child and care for him until he is 3 years old. But the legislation divided this concept into 2 segments: (ground - Article 255 of the Labor Code of the Russian Federation) and (ground - 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, we turn to the procedure established by laws. To begin with, we note that the period for which a one-time maternity allowance should be calculated is 140 days, with multiple pregnancy - 194 days, and with difficult births - 156 days. All this is reflected in Art. 10 federal law No. 255-FZ. It is also written there that in the case when a woman is on leave to care for a child already born and plans to give birth to the next one, she herself needs to choose only one of the two benefits provided.

The period for which the lump-sum maternity allowance must be calculated is 140 days.

Maternity allowance is paid to a woman in the amount of 100% of her salary. Some influence may be exerted by the experience of her official work. If it is less than six months, then the rate of minimum size wages - the minimum wage (in 2018 it is 9489 rubles), coefficients are also taken into account.

The formula for the general definition of maternity payment includes 3 quantities:

1. An employee's income for the previous 2 years (if, for example, the calculation is 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 the calculation (140, 156, 184).

Benefit calculation rules

There are certain restrictions and rules for calculating benefits. According to paragraph 3.2 of Art. 14 of Federal Law No. 255-FZ, the annual average earnings of an employee leaving on maternity leave cannot exceed the maximum amount of the base for calculating insurance premiums. In 2018, this amount is set at 815,000 rubles, but you need to calculate the amount of maternity leave 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 allowance in 2018 is: (7500 × 12 × 2) / 730 × 140 = 43,675 rubles 40 kopecks.

You can program the maternity pay calculator at the enterprise yourself (for example, in Microsoft Excel) or determine payments manually.

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

As mentioned above, the length of service of an employee can 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 billing period will also be the previous 2 calendar years. In this case, the actual hours worked, which falls on the previous calendar year, is taken in the amount of 100% of the average earnings (say, 5 recent months of that year), for the remaining months (in our example there are 19 of them), earnings are set at the minimum wage.

The length of service of an employee may affect the amount of maternity benefit. The rule is the same for all officially employed women.

At the same time, each worker has her own maternity calendar, however, the allowance itself is calculated according to the same formula.

How maternity pay is calculated

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

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

1. Disability certificate for pregnancy and childbirth.
2. Certificate of early registration, if applicable (required for additional lump sum payment in favor of a pregnant worker).
3. Free form application. The sample can be viewed.
4. Certificate of actually received earnings 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 for the last 2 years.

Decree sick leave is paid in the general manner, in accordance with Art. 15 of Federal Law No. 255-FZ. Within 10 days from the date of receipt of the documents from the employee, the calculation and accrual of benefits takes place, while the payment is made on the next day the salary is issued. The payment deadline must be observed - for violation by the employer, in accordance with Art. 236 of the Labor Code of the Russian Federation, is obliged to pay a penalty. The surcharge to the overdue payment is 1/300 of the established refinancing rate of the Central Bank for each overdue day.

The employer assigns and pays the maternity allowance. 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 taxable (Article 217 of the Tax Code of the Russian Federation).

Maternity leave benefits are not taxable.

Additional payments

In addition to the basic sick leave payment, employees on maternity leave are entitled to additional payments:

1. Lump sum payment.

It is fixed, established taking into account the annual indexation and until February 1, 2017 is 15382 rubles 17 kopecks. One-time payment is made only to one of the parents. To receive it, you must provide the employer with a birth certificate of the child, a statement 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 in the antenatal clinic.

The 12th week of pregnancy is the milestone before which you need to register in order to receive this payment. Until February 1, 2017, it amounts to 576 rubles 83 kopecks and is paid simultaneously with the maternity allowance. To receive a lump sum payment, an employee must provide the accounting department with a relevant certificate from the antenatal clinic.

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

If an employee continues to work after 30 weeks and receives wages, she still needs to pay 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, while her work experience does not affect the situation (). Some women take this leave after the paid 140 days, because they get a little more money than the child care allowance, thereby stabilizing their financial situation a little.

A pregnant woman or a woman caring for a child under the age of 3 is not allowed. 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 delivery or on her initiative at any time. If termination employment contract nevertheless happened, the woman is entitled to estimated 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 are 100% of her average earnings for the previous 2 years. The head must pay her an allowance, but not from his own pocket, but at the expense of the Social Insurance Fund. Any delay in payments is "punished" by law, so you should be careful in the performance of your duties.

Hello! In this article, we will talk about maternity payments.

Today you will learn:

1. What are the stages of the decree.
2. How to calculate the amount of maternity allowance.
3. Legislative changes in 2019.

In colloquial speech, a decree is called all the time that an employee does not work in connection with preparing for the birth of a child and caring for him in the first months of life. The Labor Code does not mention this general concept. The law divides the time of the decree into two periods: maternity leave, as well as parental leave.

Maternity leave

In its form, it is rather not a vacation, but a sick leave, since it is written out for it.

In this sheet, the gynecologist of the antenatal clinic, where the pregnant woman is observed, sets the time for the beginning and end of the sick leave. It starts from the thirtieth obstetric week of pregnancy and generally lasts 140 days: 70 days before the expected birth and 70 days after. In some situations, which are also recorded by doctors, vacation periods are increased.

Medicine for all its modern technologies unable to guess the exact date of birth. The doctor indicates only an approximate time. In fact, children are most often born with a deviation of several days and even weeks before or after the declared time. At the same time, sick leave periods are not recalculated.

Example. The employee's maternity leave start date is May 9, 2019. End - September 26 (after 140 days). Estimated due date is July 18th. In fact, the employee gave birth on June 30. That is, before giving birth, she spent 52 days, and her postpartum period was 88 days. The end date of the vacation remains the same - September 26th.

An employee who is going on maternity leave is entitled to a one-time allowance. The employer pays it in one amount based on the number of days on the sick leave.

The allowance is paid in the amount of 100% of the average daily earnings, therefore, with rough rounding, it is sometimes said that the expectant mother receives four salaries at once. This is true only with a fully official employment.

The expectant mother needs to bring a package of documents to the personnel department:

• Certificate of incapacity for work. It is issued in a medical institution a few days before the moment when it is time to go on maternity leave;
• from the previous place (places) of work, if there were such in the past and the year before last;
• Statement addressed CEO organizations;
• Early registration information up to the 12th week of pregnancy. Is not binding document. But if the employee really went to the doctor early, she will receive an additional payment. Thus, the state encourages early registration of pregnant women, which allows you to better monitor their health and the condition of the baby.

Holiday to care for the child

With the successful birth of a child, maternity leave smoothly turns into. According to the law, a young mother can stay in it until the child is 3 years old. For example, if the child was born on April 26, 2019, the employee must return to work on April 27, 2022.

Many mothers sit with a child only up to 1.5 years. This is due to the fact that the state (through the employer) pays cash benefits only until the child reaches the age of eighteen months.

After this date, the payment of benefits ceases, but the opportunity to deal only with the child until his third year remains. Young mothers use it if they have such a desire and the family has financial opportunities for this.

In order for the employer to have a basis to accrue child care allowance, the employee must come to work with the following documents:

• Birth certificate of the child (a copy is made from it and the original is returned to the employee);
• Application addressed to the General Director of the company (the application form is drawn up in free form, your sample is available within the organization);
• A certificate stating that such benefits will not be paid to the second parent (the spouse must take this certificate from his place of work or from Social Insurance if he is not officially employed);
• Copy of the applicant's passport.

Any person who actually takes care of the child can go on such leave. For example, . It is important that he actually stops working, otherwise the payment of benefits will become illegal.

The employee also applies for a one-time payment for the birth of a child. Since February 2019, it has grown and now stands at 17,479.73 rubles.

How to calculate maternity payments

The maternity benefit is 100% of the average daily earnings and is paid in one large amount before the start of the decree. To calculate the amount of the benefit, several steps must be taken.

1. Calculation period definition. To calculate the due payments, the previous two years before the decree are taken into account. They can be replaced by any other two years, if at that time the employee was already on maternity leave.
2. Collection of missing data on wages for the billing period. In the ideal case, the employee worked for the same employer for the previous two years, then the necessary information will be at hand. If a woman has worked for a shorter period, she needs to submit to the employer from previous places of work a certificate in form 182, approved by the Order of the Ministry of Labor.

If the employee did not work for some months from this period, the average earnings for such months are equal to the value in force at the time of the insured event.

From January 012019 year, the federal minimum wage is11 280 rubles.

This is a relatively small amount for maternity leave. Therefore, many women, when planning a pregnancy, try to work continuously for two years in a row in order to receive more benefits.

According to the minimum wage, all 24 months of the billing period are calculated if the employee's work experience for these two years is less than 6 months.

1. Definition of biennial earnings. To calculate the final value, all accrued wages for the billing period (before deducting income tax) are summed up by months. It is very easy to determine whether one or another charge should be included in the amount. If the employer paid insurance premiums from it to the budget, the accrual is taken into account. If not, it is ignored.

Thus, when summing up, the amounts paid to the employee during her temporary disability, as well as the amounts paid to her when she was released from work with preservation, are deducted. The employer does not make social contributions from these incomes.

1. Comparison of annual amounts received with the marginal contribution base. There are limits on the maximum annual earnings for calculating maternity benefits.

If the total annual salary of an employee is above the specified limit, her salary during the calculation is indicated in the amount of the limit. Data for 2018 will become relevant only after the onset of 2019, since in relation to it this year will become one of the two years of the calculation period.

Minimum limits also exist. If in a certain period the monthly income of an employee was less than the minimum wage, then her monthly income for this time is conditionally equated to the minimum wage.

Example. The employee went on maternity leave in 2019. Her annual earnings for 2017 amounted to 780 thousand, for 2018 - also 835 thousand. To calculate the allowance, earnings in the amount of 755 thousand for 2017 and 815 thousand for 2018 will be taken into account.

1. Calculation of the average daily earnings. The formula is used for calculations.

Average earnings\u003d (Earnings for two billing years in total) / (sum of days for these years minus sick days).

Example. The employee's earnings for 2017 and 2018, excluding sick leave, amounted to 600 thousand rubles. She was on sick leave for a total of 30 days. In fact, in two years she worked: 365 days + 365 days - 30 days = 700 days. Her average earnings per day are: 600 thousand / 700 days = 857.14 rubles. The number of days in a normal year is 365. In a leap year it is 366.

As can be seen from the example, if an employee was ill last year and the year before, this affected the calculation of the amount of average daily earnings. We subtracted sick leave days from the total days involved in the calculation and received an amount slightly higher than if the employee did not go on sick leave (600,000: 730 = 821.92 rubles)

1. Determining the amount of the allowance. To do this, the average daily earnings are multiplied by the number of days of maternity leave (140, 156 or 194 days).

Let's continue the example from the previous paragraph. We multiply the average earnings of 857.14 rubles by 140 days. The allowance will amount to 119,999.60 rubles.

The childcare allowance is 40% of the employee's average daily earnings and is paid monthly on paydays. An important rule: if a new mother resumes full-time work, the payment of benefits stops. Only part-time or home-based work is possible.

Decree payments are not taxed income tax, the employer also does not pay insurance premiums from them. Therefore, this period is not taken into account in the calculations.

Example. In 2017, the employee worked 365 days (without sick leave) and her accrued salary amounted to 600 thousand rubles. In 2018, she worked for nine months, and since October she went on maternity leave, she was credited (excluding benefits) 550 thousand rubles. Number of days taken into account in 2018: 365 minus 92 days (number of days from October to December 2018) = 273 days. Average daily earnings: (600 thousand + 550 thousand) / (365 days + 273 days) = 1,802.51 rubles.

The total amount of the monthly allowance to be paid in 2019: 1,802.51 rubles * 30.4 days (average number of days in a month) * 40% = 21,918.52 rubles.

Manual calculations are important for a better understanding of where certain amounts come from. Now you don’t need to think about how to calculate maternity pay - it’s most convenient to use an online calculator.

Who pays maternity leave - the employer or the state

It is the employer who is obliged to calculate and pay his employee maternity benefits. This procedure is established by law No. 255-FZ. But at the same time, the employer does not spend his own money, since after a while the Social Insurance Fund of Russia reimburses him for all costs.

The procedure takes place in several stages:

• The employee provides the employer with a sick leave for pregnancy and childbirth. If we are talking about applying for benefits for a born child, then the employee writes an application for parental leave.
• Based on the information received, the accountant calculates the amount of the payment.
• The employer pays benefits. If before the decree an employee received a salary on a bank card, then she will receive the money transferred by the employer in the same way. In this case, the accrual of funds is carried out on the next day of the salary payment, established in the organization.
• The employer submits a report and other documents to the FSS.
• The FSS checks the documents for compliance and authenticity and reimburses the money to the employer.

Social Security checks all data in the most thorough way. On their part, it is possible to recalculate or even refuse to refund funds.

The following features are of concern:

• The position of the employee does not correspond to education (for example, if Chief Accountant has only completed cooking courses);
• Disproportionately high wages for such a position (400 thousand rubles for the position of a junior lawyer);
• The position appeared in the company simultaneously with the arrival of this employee (this happens when the company expands and invites a specialist, but if there are other suspicious points, this can serve as an additional source of doubt);
• A significant increase in salary before going on maternity leave (an atypical phenomenon in itself, which suggests collusion);
• The employment of the employee occurred almost before going on maternity leave, especially if she had not worked for a long time before (and in this case, collusion with the employer can be suspected).

There are cases when cunning girls forged certificates in order to get a bigger payout. The FSS will not pay blindly, and sooner or later the truth will come out. The tricksters are forced to return the funds paid.

If either she does not have enough funds for, or the owners of the company have disappeared, the state independently pays benefits. To do this, you must come to the local FSS with supporting documents. After the procedure for checking documents, the Fund will independently make calculations and pay the due money.

What can an employee do if the employer does not pay maternity leave, does not pay in full, or delays

• You must carefully read and find the amount of official wages. When calculating maternity pay, only official payments (salary, bonuses, allowances) that have passed through the accounting department and from which the employer has paid insurance premiums for the employee are taken into account. If an employee received some part of the funds "in an envelope" - contributions to the FSS were not paid from them, and they are not taken into account in any way.
• If the company is “white”, but the actual payments do not match the calculations of the employee, it is best for her to seek clarification directly from the accountant who calculated the maternity. There are many subtleties in these calculations that could be missed by the worker through ignorance.
• Benefits are not automatically calculated, but only upon application. If a woman has not yet compiled it, she needs to come to work, write a statement and submit Required documents. It is also possible that there was an error in the current account numbers, and it is enough just to clarify the misunderstanding.
• If there is no mistake and the employer deliberately evades payments, the employee can file a complaint with the FSS of Russia at the place of registration of the employer. The Fund has its own leverage on unscrupulous employers. If he could not help, the employee can write a statement to the Prosecutor's Office. It can be submitted in person or by letter, and there is also the opportunity to leave a complaint on the website of the Prosecutor General's Office.
• Another option is to go to court. After the court makes a decision in favor of the employee, bailiffs are involved in collecting money from the employer.

What can an employee do after maternity leave ends?

After this period, the employee has several ways:

• Immediately resume the performance of their labor duties;
• Temporarily take paid leave. Part of the vacation could not be used before going on maternity leave. In addition, parental leave is legally the time for which the length of service is accrued. Thus, vacation is also accumulated during this time;
• Temporarily take unpaid leave. This option is only possible upon agreement with the employer;

Example. A woman, while on leave to care for her first child, becomes pregnant with her second child. There is still some time left for her to go on maternity leave for her second child, and she should already go to work, since the first child is already 3 years old. The woman does not want to go to work for this period. . Then leave without pay is an acceptable way out.

• Quit. Upon dismissal, the employer is obliged to compensate the employee for her unused vacation.

Changes in maternity payments in 2019

As seen in the previous paragraphs, in some cases, to calculate maternity payments, the employer resorts to the current value of the minimum wage (minimum wage). Therefore, those women who receive benefits based on the minimum wage are extremely interested in increasing it.

From January 1, 2019, the minimum wage is 11,280 rubles. This means that for a fully worked month, an employee cannot receive a salary less than 11,280 rubles. If the local minimum wage of a constituent entity of the Russian Federation is below this value, companies should focus on the federal indicator. If higher, they can be guided by the local value.

Another important legislative change came into force on January 01, 2018. It concerns support for families in which the first and second babies are born. According to the law, families in which the income per member is below 1.5 times the amount established in the region living wage, may receive an additional allowance for the care of a child up to 1.5 years.

Also, from January 1, 2018, Law No. 444-FZ of December 19, 2016, concerning the indexation of monthly and lump-sum benefits, came into force. According to this law, the indexation of benefits will now be carried out annually on February 1 to the inflation rate of the previous year, with the exception of maternity capital. It was decided to leave its size unchanged until January 01, 2020.