According to Federal Law N 255-FZ, expectant mothers are entitled to certain payments. This is, first of all, payment for sick leave (the last weeks of pregnancy, childbirth, the period after childbirth). From the article you will learn who is entitled to receive this benefit, officially called maternity benefit, and how to calculate the amount of maternity leave in 2017.

What are maternity benefits?

Maternity benefit- one-time benefit for the birth of a child.

When calculating maternity leave, the number of days on sick leave is taken into account , the number of which depends on the following circumstances:

• If born 1 baby , then the total number of days on sick leave is 140 (the formula is simple: 70 days before birth, 70 days after birth ).
• If the birth of the baby was associated with some complications, the number of days on sick leave increases by 16 .
• If there is a large addition to the family - 2 or more kids , then the number of sick days is even greater: 84 days before birth, and after birth - 110 days .

Who can receive maternity benefit in 2017 - the maximum and minimum amount of maternity benefit payments

• Working pregnant women subject to compulsory health insurance.
• Unemployed pregnant women, who must be registered with the employment service in their area of ​​residence.
• Women who work as individual entrepreneurs . In this case, it is necessary that contributions to the Social Insurance Fund be made over the last six months (at least).
• Female students of educational institutions studying full-time (regardless of whether they are on a budget or paid).

What determines the size of maternity benefits?

As for the size of maternity benefits, its calculation takes into account average woman's earnings over the last two years . For working women, the average salary is taken, for full-time students - a scholarship, for women who work under contract in the ranks of the RF Armed Forces, as well as in institutions of the penal system, at customs - the amount of monetary allowance.

From January 1, 2016, changes were made to the minimum and maximum benefits:

• minimal – 28 555,80 rub.;
• maximum – 248 164 rub.

According to the law, personal income tax is not withheld from maternity benefits.

Registration of maternity benefits in 2017: what list of documents must be collected for working, unemployed, and students to receive payments

In order to apply for and then receive maternity benefits, you must prepare package of the following documents :

• statement on behalf of a woman to receive benefits;
• sick leave , which provides antenatal clinics.

Where should pregnant women provide documents for maternity payments?

Working women submit these documents to the employer, and female students submit these documents to the dean’s office. Unemployed people turn to social services at their place of residence.

Calculation of maternity benefits in 2017 - how to independently calculate the amount of benefits during maternity leave

• The easiest way calculate maternity benefits for a permanently working woman , since in this case her average earnings over the last two years are taken into account. Therefore, to calculate benefits in 2017, the average salary for 2015 and 2016 is taken. It is necessary to take into account that in addition to wages, all kinds of bonuses, payments, allowances and coefficients, financial assistance, if they took place and were recorded, are taken into account for calculation. The calculation does not include sick leave or other maternity leave. It is imperative to take into account income from other employers, for which you must submit a certificate of average earnings to the accounting department.
• If the woman was on maternity leave or maternity leave the previous 2 years (even if it is one or two days per year), then it is possible to replace this year with the year preceding it (replacement is made upon application).
• If the woman worked in two organizations or two enterprises before going on maternity leave , then documents for benefits are submitted to only one place. In this case, you will definitely need to provide a certificate that other employers do not pay maternity benefits.

Important!

It is important to know that average earnings also have their limits for calculating maternity benefits. So, the amount of the benefit cannot be greater than the indicator determined by dividing the sum of the maximum values ​​of the base for calculating insurance premiums by 730. 730 is the total number of days that a woman worked in two years (if it is a leap year, then 731). But this is only if she did not have sick leave, vacations or other days from which contributions to extra-budgetary funds for compulsory types of insurance are not taken.

What to do and how to correctly calculate maternity benefits if the work experience in your last place is less than 2 years?

Situations when a pregnant woman’s work experience at her last place of work is less than 2 years are not uncommon, and women must know all the details and subtleties in order to receive benefits.

According to existing provisions, the amount of maternity benefits should not be less than the minimum wage.

What is the base limit?

In order to correctly calculate the amount of benefits, it is also necessary to take into account such indicators as the maximum value of the base used for calculating insurance premiums. This indicator is not constant, it changes all the time and is different for each year. For the years preceding 2016 it is equal to:

• 2013 – 568,000 rubles;
• 2014 – 624,000 rubles;
• 2015 – 670,000 rubles.

Why is this indicator needed? When calculating benefits, the woman’s income is taken into account, but the total amount of income for a certain year should not exceed the maximum base value for a given year.

As an example: if a woman’s total income in 2013 was 570,000 rubles, then all calculations will be made based on the amount of 568,000 (the limit for 2013).

Sample calculation of maternity benefits in 2017

Let’s say citizen Zavyalova’s maternity leave begins in April 2017. Before her maternity leave, she worked constantly, so two years are taken into account - 2015 and 2016. Moreover, in 2015 she had two sick leaves of 7 and 10 days, for a total of 17 days. Income for 2015 amounted to 340 thousand rubles, for 2016 – 480 thousand. Limit values ​​by year were not exceeded. The number of days for two years is 730. Sick days are subtracted, which gives a total of 713 days.

Calculation of average daily wages:

340+480/713=1150 rub.

Calculation of maternity benefits:

1150 x 140 days of maternity leave = 161,000 rubles.

Documents to be submitted to the Social Insurance Fund for the calculation of maternity individual entrepreneurs

First of all, to receive maternity benefits for a woman individual entrepreneur, she must:

1. Register as a voluntary policyholder . To do this, you must provide the FSS with an application (there is a prescribed form), as well as a copy of the individual entrepreneur’s passport. Within five days, the Fund must register the policyholder and then notify him of this procedure.
2. Pay insurance premiums . If a woman is going on maternity leave in 2017, then insurance premiums must be paid for 2016. The amount of contributions is calculated based on the formula: Minimum wage x rate of contributions to the Social Insurance Fund x 12 months. The contribution rate is 2.9%.

To receive maternity benefits, the following documents are provided to the Social Insurance Fund:

• application from individual entrepreneur in any form to receive benefits;
• sick leave, received at the antenatal clinic.

Benefits are calculated based on the minimum wage.

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

Today you will learn:

1. What are the stages of maternity leave?
2. How to calculate the amount of maternity benefit.
3. Legislative changes in 2019.

In colloquial speech, maternity leave refers to 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. This general concept is not mentioned in the Labor Code. The law divides maternity leave into two periods: maternity leave and parental leave.

Maternity leave

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

On this sheet, the gynecologist at the antenatal clinic where the pregnant woman is being observed sets the start and end dates for sick leave. It begins 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, the duration of leave is increased.

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

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

An employee who is going on maternity leave has the right to a one-time benefit. The employer pays it in one sum based on the number of days on the certificate of incapacity for work.

The benefit is paid in the amount of 100% of the average daily earnings, so in rough rounding it is sometimes said that the expectant mother receives four salaries at once. This is only relevant for fully official employment.

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

• Certificate of incapacity for work. It is issued at a medical institution a few days before it is time to go on maternity leave;
• from the previous place(s) of work, if there were any in the past and the year before;
• Statement addressed to the general director of the organization;
• Certificate of early registration until the 12th week of pregnancy. It is not a mandatory 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 better monitoring of their health and the condition of the baby.

Holiday to care for the child

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

Many mothers look after their children only until they are 1.5 years old. 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 stops, but the opportunity to care only for the child until his third birthday remains. Young mothers use it if they have such a desire and the family has the financial means to do so.

In order for the employer to have grounds to accrue child care benefits, the employee must come to work with the following documents:

• Child's birth certificate (a copy is made of 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, a 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);
• A copy of the applicant's passport.

Any person who actually cares for a child can take 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 increased and is now 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 maternity leave. To calculate the benefit amount, you need to go through several steps.

1. Determining the billing period. To calculate the due payments, the two previous years before the maternity leave are taken into account. They can be replaced by any other two years if the employee was already on maternity leave at that time.
2. Collection of missing salary data for the billing period. Ideally, the employee worked for the same employer for the previous two years, then the necessary information will be at his fingertips. If a woman has worked for a shorter period of time, she needs to provide the employer with a certificate from her previous places of work in Form 182, approved by the Order of the Ministry of Labor.

If the employee did not work for some months of 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 over these two years is less than 6 months.

1. Determination of two years' earnings. To calculate the total amount, all accrued wages for the billing period (before deduction of income tax) are summed up by month. It is very easy to determine whether one or another accrual should be included in the amount. If the employer made insurance contributions to the budget from him, 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 upon release from work with preservation, are deducted. The employer does not make social contributions from this income.

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

If the total annual salary of an employee is higher than the specified limit, her salary during 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 during a certain period the employee’s monthly income was less than the minimum wage, then her monthly income during this time is conditionally equal 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 benefit, earnings in the amount of 755 thousand for 2017 and 815 thousand for 2018 will be taken into account.

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

Average earnings = (Earnings for two accounting 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 – 366.

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

1. Determination of benefit amount. 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 benefit will be 119,999.60 rubles.

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

Maternity payments are not subject to income tax, and 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 in October she went on maternity leave; she was accrued (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.

Total monthly benefit that will be paid in 2019: 1,802.51 rubles * 30.4 days (average number of days per month) * 40% = 21,918.52 rubles.

Manual calculations are important to better understand where certain amounts come from. Now you don’t need to think about how to calculate maternity benefits - the most convenient way is to use an online calculator.

Who pays maternity benefits - the employer or the state

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

The procedure occurs in several stages:

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

Social insurance checks all data most carefully. It is possible for them to recalculate or even refuse to refund the funds.

The following features are an alarming factor:

• The employee's position does not correspond to his education (for example, if the chief accountant only has completed cooking courses);
• Incomparably high salary for such a position (400 thousand rubles for the position of 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 employee’s employment occurred almost before she went 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 known cases where cunning girls forged certificates in order to receive a larger payment. The FSS will not pay blindly, and sooner or later the truth will come out. The cunning people are forced to return the funds paid.

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

What can an employee do if the employer does not pay maternity benefits, does not pay in full, or is late?

• You must read carefully and find the official salary amount. When calculating maternity benefits, only official payments (salary, bonuses, allowances) that went through the accounting department and from which the employer 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 Social Insurance Fund 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 coincide with the employee’s calculations, it is best for her to seek clarification directly from the accountant who calculated the maternity benefits. There are many subtleties in these calculations that could have been missed by the employee out of ignorance.
• Benefits are not calculated automatically, but only upon application. If a woman has not yet drawn up one, she needs to come to work, write an application and submit the necessary documents. It is also possible that there was an error in the current account numbers, and it is enough to simply clarify the misunderstanding.
• If there is no mistake and the employer deliberately evades payments, the employee can file a complaint with the Federal Social Insurance Fund of Russia at the place of registration of the employer. The Fund has its own leverage over 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 possibility is going 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 the end of maternity leave?

After this period, the employee has several options:

• Immediately resume performing your work duties;
• Temporarily go on paid leave. Part of the vacation may not have been used before going on maternity leave. In addition, parental leave is legally the time for which length of service is accrued. Thus, during this time vacation also accumulates;
• Temporarily go on unpaid leave. This option is only possible with agreement with the employer;

Example. A woman, while on maternity leave to care for her first child, becomes pregnant with her second child. She still has some time left before she goes on maternity leave for her second child, but she should already go to work, since the first child is already 3 years old. The woman does not want to go to work during 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 was seen in the previous paragraphs, in some cases, to calculate maternity payments, the employer resorts to the current 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 of less than 11,280 rubles. If the local minimum wage of a constituent entity of the Russian Federation is lower than 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 1, 2018. It concerns the support of families in which the first and second babies are born. According to the law, families whose income per member is below 1.5 times the minimum subsistence level established in the region can receive additional benefits for child care up to 1.5 years.

Also, on January 1, 2018, Law No. 444-FZ of December 19, 2016, regarding the indexation of monthly and one-time benefits, came into force. According to this law, benefits will now be indexed 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 1, 2020.

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

Who is entitled to maternity leave?

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

Calculation of maternity leave

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

Timing and duration

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

Design features

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

Delayed maternity leave

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

Payout Features

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

Benefit

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

Second decree

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

How not to lose money?

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

Second child after leaving maternity leave

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

Results

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

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

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

Calculation of maternity payments

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

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

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

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

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

Rules for calculating benefits

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

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

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

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

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

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

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

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

How are maternity benefits calculated?

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

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

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

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

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

Maternity leave benefits are not taxed.

Additional payments

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

1. One-time payment.

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

2. Payment for early registration at the antenatal clinic.

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

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

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

Some formalities

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

A pregnant woman or a woman caring for a child under 3 years of age 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 childbirth or on her initiative at any time. If termination of the employment contract does occur, the woman is entitled to calculated compensation. She has the right to receive money for the next vacation of the previous period.

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

The procedure for assigning and calculating the amount of maternity benefits, which came into force on January 1, 2011, involves the use of the rule approved by the Government of the Russian Federation for determining the amount based on the average salary based on the results of the two-year period preceding the year of maternity leave, or taking into account the established minimum amount wages (minimum wage, set at 11,280 rubles from January 1, 2019).

Payments are due to all working women who take maternity leave, in the form of social insurance for temporary disability and in connection with maternity. Maternity paid in one lump sum and in total for the entire vacation period provided for by law.

The usual duration of leave is 70 calendar days before childbirth (in case of multiple pregnancy - 84 days) and 70 days after childbirth, excluding possible complications during childbirth - 86 days, or for the birth of two or more children - 110 days (respectively, a total of 140, 156 or 194 days).

Accruals are made on the basis of a sick leave certificate presented at the place of work, which must be issued to a pregnant woman in a clinic (antenatal clinic) at the obstetric stage of 30 weeks of pregnancy.

In addition to the certificate of incapacity for work, you must submit an application for leave to the accounting department at the place of work. Maternity benefits are assigned within 10 days from the date of application for its receipt, and payment is made on the nearest date of payment of wages at the enterprise.

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How are maternity benefits calculated?

According to the amendments made to the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, from January 1, 2011, the procedure for calculating average earnings, the value of which is used for calculating maternity benefits in 2019.

The amount of maternity benefits when taking appropriate leave from work is obtained by multiplying the amount received average daily earnings:

• when calculating maternity benefits - for the number of days attributable to parental leave (140, 156 or 194 days),
• when calculating monthly child care benefit - by 30.4 (average number of days per month for the year), multiplied by a factor of 0.4.

Attention

According to the current rules, the average daily earnings are used to calculate maternity payments, which itself calculated by formula: earnings accrued for the previous 2 full calendar years must be divided by 730 (or by 731 if one year in the period under review falls on a leap year). The average daily earnings received should not be less than the minimum daily earnings established from the minimum wage ( 11280 rub. from January 1, 2019.

Taking into account the changes under the new law, amount of maternity payments in 2019 is calculated based on the amount of earnings accrued for 2 full calendar years preceding the year of maternity leave (2017 and 2018, respectively), divided by the number of calendar days for this period, excluding:

• periods of temporary incapacity for work, paid sick leave (general illness, injury);
• paid days off from work to care for a disabled child;
• release from work of the employee, while maintaining full or partial salary;

If a woman worked in several organizations before pregnancy, she has the right to apply for benefits in all places of work. However, in the future, monthly payments for a child under 1.5 years old will be made by only one organization. The amount of payments is calculated based on the average salary.

Minimum amount of maternity payments in 2019 and maximum

According to this minimum size Maternity benefits in 2018, taking into account the average daily earnings calculated according to the minimum wage, are:

• RUR 43,615.65 - during normal childbirth (140 days);
• RUB 48,600.30 — during complicated childbirth (156 days);
• RUB 60,438.83 - in case of multiple pregnancy (194 days).

These lows will increase from May 1, 2018- By instructions Vladimir Putin, by this date, the minimum wage must be brought to the level of the subsistence level approved by the Decree of the Government of the Russian Federation for the 2nd quarter of 2017 (11,163 rubles according to Decree No. 1119 of September 19, 2017). In proportion to this (that is, by 17.6%), the minimum maternity leave will increase from May 1.

Attention

Maximum benefit amount is limited to the average earnings from which contributions to social insurance are made in the event of temporary disability and in connection with maternity (the so-called “insurance base”).

Although in 2018 its amount is 815 thousand rubles, when calculating the benefit, the insurance base for the two previous years is taken - 2016 and 2017 (718 and 755 thousand rubles, respectively), based on which the maximum amounts of maternity payments now make up:

• RUB 282,106.70 - during normal childbirth;
• RUB 314,347.47 - during complicated childbirth;
• RUB 390,919.29 - during multiple pregnancy.

How much more do they pay on maternity leave and up to 1.5 years monthly?

1. Women who register at a clinic or antenatal clinic before the 12th week of pregnancy have the right to receive one-time assistance in the amount of 628.47 rubles. - subject to presentation of an appropriate certificate from a medical organization about the early registration of the expectant mother.
2. In addition to this, one of the parents (mother or father) at the place of work is also paid a lump sum benefit for the birth of a child, amounting to 16,759.09 rubles from February 1, 2018.
3. Upon completion of maternity leave, child care leave is calculated with the right to receive a monthly benefit for up to 1.5 years - in the amount of 40% of the average salary, but not lower than the minimum amount established by law:
   • RUB 3,788.33 for the first child (40% of average monthly earnings when calculated according to the minimum wage = 9,489 rubles);
   • 6284.65 rub. - on the second and subsequent ones.

Attention

You should know that when several children are born at the same time, the above are carried out for each child (first, second and subsequent ones). The condition for receipt is the presentation to the accounting department at the place of work of a birth certificate (original) received at the registry office, as well as certificates from the place of work the second parent about non-receipt of one-time and monthly benefits.

How to calculate maternity benefits in 2019 (example and online calculator)

Let's consider a situation where a woman goes on maternity leave in January 2018 for a period of 140 days (normal pregnancy and childbirth without complications).

In this case, when establishing maternity benefits (maternity benefits, child care benefits), taking into account the approved calculation rules, income for the full years 2016 and 2017 will be taken into account:

1. Income for 2016 was:
   • salary - 150,000 rubles;
   • vacation pay - 14,000 rubles;
   • sick leave - 6,000 rubles. (14 days).
2. Income for 2017:
   • salary - 200,000 rubles;
   • vacation pay - 17,000 rubles;
   • sick leave - 3000 rubles. (5 days).

Attention

Having the above data, you can calculate the size of the established maternity payments, using the formula:

• maternity benefit:
  (150000 + 14000 + 200000 + 17000) / (366 + 365 – 14 – 5) × 140 = RUB 74,915.73
• child care allowance up to 1.5 years:
  (150000 + 14000 + 200000 + 17000) / (366 + 365 – 14 – 5) × 30.4 × 0.4 = 6506.97 rub.

Since the benefits received are higher than them and do not exceed the maximum payment amounts for 2018, they will be accepted for accrual at the place of work or directly to the Social Insurance Fund. And parents will only have to wait for the funds to be transferred.

Maternity payments in 2019 for a non-working mother

The current legislation provides for the payment of maternity benefits and benefits when registering in the early stages of pregnancy the following categories of unemployed:

1. Women laid off within twelve months preceding the day of their recognition as unemployed in accordance with the established procedure, due to:
   • liquidation of organizations;
   • termination by individuals of activities as individual entrepreneurs (IP);
   • termination of powers by private notaries or termination of the status of a lawyer;
   • termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing.

   Attention

   Maternity benefits for these categories of citizens are set at a minimum fixed size(from February 1, 2018 - RUB 628.47 per month or 2888.73 rub. for 140 days of maternity leave).

2. Women studying full-time in educational organizations of various types (organizations of higher and additional professional education, scientific institutions, educational and production plants, etc.). Maternity benefits are established for them at the place of study and paid in the amount of scholarship.

In addition to the above, these categories of unemployed (as well as all unemployed persons in general, not subject to compulsory social insurance in case of temporary disability and in connection with maternity) the Social Security authorities rely on:

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