The opportunity to receive payments in connection with illness is provided for in Federal Law No. 255 “On compulsory social insurance in case of temporary disability and in connection with maternity.” The law is from 2006, and is periodically amended, as happened in 2018.

What, what to pay attention to?

1 For the billing period is taken the past two years. In our case, these will be 2016 and 2017.

2 The earnings “ceiling” for 2018 is legally set at 1,473,000 rubles(718,000 rubles in 2016 plus 755,000 rubles in 2017).

3 Cumulative earnings for two years are divided by 730(this is the number of days in two years, despite the fact that 2016 was a leap year) and get the average “cost” of one day spent on sick leave.

One day spent on forced sick leave in 2018 “costs” no more than 2,015.04 rubles

4 Installed new minimum wage (minimum wage) - from January 1, 2018, 9,489 rubles, from May 1, 2018 - 11,163 rubles. They are used to calculate accruals if the employee’s length of service is less than 6 months or if his salary is below the minimum wage.

5 Now both the employer (only the first three days and only in connection with illness or injury) and the Social Insurance Fund (the remaining days) pay sick leave. For employees, this change went unnoticed: the certificate of incapacity for work is still submitted to the accounting department.

Calculate employee sick leave based on length of service

The insurance period also affects the amount of disability benefits.

1. Less than 5 years – 60% from average earnings.
2. From 5 to 8 years – 80% from average earnings.
3. More than 8 years – 100% from average earnings.

If in the previous two years a person was not employed or if he earned less than the minimum, then the minimum wage is used in the calculation.

How to calculate sick leave. Two examples for benefit calculation

Example No. 1 Initial data. Ivanov Ivan Ivanovich has 6 years of work experience. In 2018, Ivanov I.I. I was sick from August 1 to August 7. His earnings in 2016 amounted to 720,000 rubles (exceeds the permissible norm, so for the calculation we take the legally established 718,000 rubles), and in 2017 - 743,000 rubles (below the permissible norm, so we use the actual figure).

Action 1. We calculate the average daily earnings. (718,000 + 743,000) : 730 = 2001 ruble 36 kopecks.

Act 2. We calculate the average daily earnings taking into account 6 years of experience. 80% of the amount of 2001.36 rubles is 1601 ruble 8 kopecks.

Act 3. We calculate the amount to be paid. We multiply the average daily earnings by the number of days on sick leave. 1601.08 x 7 = 11207.56 rubles.

Example No. 2 Petrov Petr Petrovich was employed for 5 months, before this he had no official income and was not employed. Petrov P.P. I was sick from July 20 to July 30, 2018.

Action 1. We calculate the average daily benefit amount. We multiply the minimum wage (after May 1, 2018) by 24 months of the billing period and divide by 730 (the number of days in two years). (11,163 x 24) : 730 = 367 rubles.

Action 2. We calculate the average daily benefit taking into account length of service (less than 5 years). 60% of the amount of 367 rubles will be 220 rubles 20 kopecks.

Act 3. We multiply the average daily benefit by the number of days on sick leave. 220.2 x 10 = 2202 rubles.

How many sick days are paid in 2018?

There are no restrictions in the law for hired employees themselves. If a person goes on forced leave due to the illness of his child, then there are restrictions.

• Caring for the sick child under 7 years old An employee can take no more sick leave 60 days per year - they will be paid from the Social Insurance Fund. Anything longer than 60 days is not paid.
• If a child is sick from 7 to 15 years, then the maximum duration of paid sick leave is 45 days in year.
• Duration of paid sick leave to care for a disabled child – 120 days in year. If a child is sick with HIV, there are no restrictions on the number of sick days for parents.

For individual entrepreneurs

In order to receive disability benefits (as well as pregnancy and childbirth), people who have can enter into an agreement with the Social Insurance Fund (SIF). For this you need the following documents:

• passport;
• certificate of state registration of individual entrepreneurs (OGRNIP);
• extract from the Unified State Register (USRIP);
• tax registration certificate (TIN).

Afterwards, insurance premiums must be paid and reporting must be done no later than the 15th of each period. To receive hospital benefits, you need to provide the following documents to the Social Insurance Fund:

• certificate of incapacity for work;
• application for payment due to disability to the current account of the individual entrepreneur;
• copies of receipts for timely payment of insurance premiums.

The amount of payments for individual entrepreneurs is calculated using the formula:

(minimum wage X 24 months: 730 days) X (percentage of insurance coverage) X (number of sick days).

Photo: ShutterStock/Fotodom.ru; solo122/Fotolia.com; DepositPhotos/Fotodom.ru

The calculation of sick leave in 2017 - 2018 has changed. Please note that the billing period and the amount of payments taken into account have changed, and the maximum average daily earnings have increased. To avoid getting confused in the calculation, look at examples using specific numbers.

Calculation of sick leave in 2018 must be done taking into account the maximum base for social insurance contributions established for 2016 and 2017. There were no other fundamental changes in the method of calculating benefits. Read more about this in our article.

- the amount of payments subject to social insurance contributions for the billing period, taken into account when calculating benefits;
— employee’s insurance length;
— employee’s daily allowance;
— number of days of incapacity for work on sick leave.

The calculation period for paying sick leave is two calendar years preceding the year of temporary disability. The amount of payments for the billing period includes all types of payments for which insurance contributions to the Federal Social Insurance Fund of the Russian Federation were calculated, made within the framework of the labor relationship between the employer and the employee. Payments not subject to insurance premiums listed in Article 422 of the Tax Code are not included in the calculation of sick leave in 2017. The amount of actual earnings should not exceed the maximum amount for which insurance premiums are calculated for each year of the billing period.

The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of payments subject to insurance contributions accrued for the two calendar years preceding the year of sick leave by 730 (Clause 3 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ ). The number of calendar days falling within the period for which payments are taken into account does not matter. Sickness benefits are paid in the amount of:

— 100% of earnings if the employee’s insurance coverage is more than eight years;
— 80% of earnings, if the employee’s insurance coverage is from five to eight years;
— 60% of earnings if the employee’s insurance coverage is less than five years.

An example of calculating sick leave benefits in 2018

Example No1

Ivanov has a total insurance experience of six years. In February 2018, Petrov was sick for 5 days. The calculation period includes 2016 and 2017. In the billing period, Petrov received payments in the amount of RUB 1,360,000:

January – December 2016 – 680,000 rubles.
- January – December 2017 – 680,000 rubles.

As you can see, Ivanov’s actual earnings for 2016 exceed the maximum base for calculating contributions (680,000 rubles > 670,000 rubles) and did not reach its maximum limit in 2017 (680,000 rubles.< 718 000 руб.). Поэтому сумму пособия нужно рассчитывать, исходя из предельной базы для начисления взносов за 2016 год (670 000 руб.), а за 2017 год – исходя из фактических выплат, начисленных в пользу Иванова (680 000 руб.). Фактический заработок, исходя из которого бухгалтер должен рассчитывать пособие Иванову, составляет 1 350 000 руб. (670 000 руб. + 680 000 руб.). Страховой стаж Иванова – 6 лет, значит, он имеет право на пособие в размере 80%.

The average daily earnings for calculating Ivanov’s benefits will be:

RUB 1,350,000 : 730 days ? 0.8 = 1479.5 rub. (the amount received is less than the maximum allowable - 1901.37 rubles).

Let's calculate the amount of benefits accrued on Ivanov's sick leave:

RUB 1,479.45 ? 5 calendars days = 7397.25 rub. Personal income tax should be withheld from this amount at a rate of 13%, since the employee is a tax resident, and the amount to be issued will be: RUB 7,397.25. – (7397.25 rub. ? 13%) = 6435.61 rub.

Each employee can issue sick leave, if necessary, both for themselves and for caring for a sick child.

Example No2

The employee was sick for five calendar days - from January 15 to 19, 2018. The billing period is 2016-2017. In 2016, the employee’s earnings amounted to RUB 540,500.00, and in 2017 - RUB 587,500.00.

During the billing period, the employee was sick for 14 calendar days. But this does not affect the calculation of sick leave benefits. Earnings for two years for temporary disability benefits must be divided by 730. Therefore, the average daily earnings is 1,545.21 rubles. (540,500 rub. + 587,500 rub.) : 730 days. The employee's insurance experience is four years. This is less than five years, so the benefit will be 60 percent of average earnings: 4,635.63 rubles. (RUB 1,545.21 x 60% x 5 days).

New minimum wage when calculating sick leave in 2018

Federal Law No. 255-FZ of December 29, 2006 provides for the calculation of benefits for temporary disability, pregnancy and childbirth, and monthly child care benefits based on the minimum wage in the following cases:

— the employee did not receive any salary during the two years preceding the current year (Clause 1.1, Article 14 of Law No. 255-FZ); —
the average monthly earnings in the billing period turned out to be less than the minimum wage (clause 1.1, article 14 of law No. 255-FZ).

Comparison must be made through average daily earnings: Salary amount for 2 years / 730< МРОТ x 24 / 730. Также если сотрудник работает на неполной ставке, сумма больничного из МРОТ рассчитывается пропорционально ставке.

Who pays for sick leave?

Sick leave due to illness or injury is paid from the following sources (clause 1, part 2, article 3 of Law No. 255-FZ):

- for the first three days of incapacity - at the expense of the employer;
- for other days - at the expense of the Social Insurance Fund.

A sick leave certificate issued in connection with caring for a sick family member, quarantine of an employee or his child attending a kindergarten, after-care in a sanatorium in the Russian Federation after providing medical care in a hospital setting, as well as in other cases, is paid from the Social Insurance Fund from the first day of incapacity for work. .

In 2018, as before, a sick leave or certificate of incapacity for work is an important document, because only it gives the right to receive temporary disability benefits, which is paid instead of wages during illness. In addition, the sick leave confirms that you were legally absent from work.

Cases when an employee has the right to count on release from work with payment of benefits:

• illness (injury) of the employee himself;
• illness of a family member who needs care (including sick leave issued to care for a child);
• pregnancy and upcoming birth;
• quarantine.

A sick leave certificate is issued by a medical institution, but not just any one: a medical organization must have a license for medical activities, including the performance of work (services) for the examination of temporary disability.

What's new in sick leave registration?

The blank sheet itself is a secure printing product. It is printed on special paper that has a dark one-color watermark with the logo of the FSS of Russia, contains personal characteristics: an individual barcode of the form in the right corner, in the left corner there is a white square for applying a two-dimensional code, and also a technological number.

The issuance of sick leave is also strictly regulated. Improper completion will result in denial of benefits. In this case, you will have to correct the deficiencies or obtain a duplicate sick leave from a medical institution.

The doctor talks about this and other features of doctor-patient interaction when issuing a certificate of temporary incapacity for work on behalf of the medical institution

The latest news is that since July 2017 in Russia it has become possible to issue not only paper, but also electronic sick leave certificates (generated in an automated information system and signed with an enhanced qualified electronic signature of authorized persons). Such a certificate of incapacity for work is equivalent to a paper one. At the same time, the law does not provide for the simultaneous issuance of a certificate of incapacity for work and the registration of an electronic sick leave.

The state hopes that the introduction of electronic sick leave will eliminate the risk of using fake sick leave, as well as simplify document flow. An additional plus: the employee can track the process of issuing sick leave in real time, as well as check the calculation of benefits - whether the employer correctly indicated the average earnings, length of service, and make sure that everything is correct.

How are sick leave paid?

Temporary disability benefits are calculated based on average earnings for the last 2 calendar years.
The amount of benefits during sick leave depends on the insurance period (total period of work). In this regard, the legislation has undergone changes: previously the amount depended on continuous work experience - work without breaks for more than two weeks.

With an insurance period of less than 5 years, the benefit is 60% of average earnings, from 5 to 8 years - 80%, from eight years - 100%

Almost all cases of a person’s incapacity for work with the payment of benefits are compensated to the employer by the Social Insurance Fund. But the first three days of incapacity for work due to illness (injury) are paid directly by the employer to the employee.

When asked whether sick leave is subject to insurance contributions (to the pension fund, health and social insurance fund), the answer is clear: no, never. This benefit is already a state payment from the corresponding fund.

However, like wages, sick leave is subject to personal income tax; accordingly, the allowance is issued minus the tax. The timing for the calculation and payment of this tax by the employer-tax agent has changed: from January 1, 2016, tax agents transfer tax on income in the form of temporary disability benefits no later than the last day of the month in which such income was paid. Thus, the deadline for transferring personal income tax on these payments is similar to the deadline for transferring payroll tax.

Payment for sick leave in 2018 will continue to be made. Neither the billing period, nor the amount of payments taken into account, nor the process of calculating average daily earnings have undergone any changes. In order not to get confused in the legislative nuances and to receive all the payments due, it is worth studying in detail the procedure for calculating them. Previously, the media spread rumors about the curtailment of the maternity capital program, reduction and cuts.

Sick leave in 2018 will be issued in connection with temporary loss of ability to work on the following grounds:

• the presence of diseases or injuries that limit the citizen’s working capabilities;
• installation of vital activity stimulants;
• limb prosthetics;
• being placed under quarantine;
• treatment in a sanatorium;
• pregnancy.

To obtain a sick leave certificate, you must go through a standard examination procedure by a doctor, who determines the nature of the illness and sets the timing of treatment. The start date for sick leave is the day of application to a medical institution. The maximum period for issuing a sheet should not exceed 30 days, and initially sick leave is issued for a maximum of 10 days. After a re-examination carried out during this time period, the doctor decides to close or extend the treatment period.

Current legislative norms provide for a significant extension of sick leave in such cases as:

• care for a sick child – 30-60 days, based on the specifics of the illness;
• disability of varying degrees - no more than 5 months;
• pregnancy – 140 days (in the absence of complications).

A decision to extend sick leave due to a serious illness for up to 12 months can be made by a special medical commission. In particular, this practice is common for fractures or pathologies that require long-term treatment.

Procedure for paying sick leave in 2018

The general scheme of payment for sick leave in 2018 has not changed: as before, for the first 3 days from the moment the sheet is issued, payment is made from the employer’s financial resources, and subsequently from the Social Insurance Fund (SIF). If you take sick leave to care for a child, it is fully paid for by the Social Insurance Fund from the first day of validity.

Sometimes it will not be possible to obtain sick leave, even if signs of disability are obvious. The list of such cases includes:

• receiving injury (illness) while carrying out illegal actions;
• removal of an employee from his duties;
• registration of sick leave after recovery;
• violation of the hospital regime by the patient;
• the employee works under a contract.

In all other cases, you have the right to count on payments in connection with temporary loss of ability to work due to illness. When sick leave is received during vacation, the number of days spent on treatment is added to the vacation, or, by agreement with the employer, is postponed to another date.

Calculation features

Calculation of sick leave in 2018 is carried out according to a certain algorithm. It involves a number of successive stages:

1. determination of the total income received over 2 years;
2. calculation of average income for 1 day;
3. accounting for the number of days on sick leave;
4. application of the experience coefficient.

When calculating sick leave in 2018, the employee’s total two-year income is taken “dirty”, that is, without taking into account tax deductions and contributions to social funds. To determine the average income for 1 calendar day, the total amount of income is divided by 730 or 731 (depending on whether there was a leap year for the reporting period). The dates of sick leave are always written down on the sheet, so calculating the number of working days will not be a problem. If a citizen works according to a schedule, then the number of work shifts is taken into account.

The experience coefficient should be discussed separately. The general principle of accruing financial resources during illness can be formulated something like this: the longer the length of service, the higher the payments. In 2018, the following rules will apply:

• work experience over 8 years – 100% of payments;
• 5-8 years – 80% of payments from salary;
• 6 months-5 years – 60% of salary;
• less than 6 months – % is established on the basis of the minimum wage.

It turns out that it is not financially profitable to go on sick leave when you have worked for your employer for less than 6 months. However, you should not neglect your deteriorating health and try to work when you are sick just to maintain your salary.

An example of calculating sick leave for 2018

Let's assume that you have to go on sick leave in 2018. Then, to make calculations, it is necessary to take into account the wages received in 2017 and 2016. If for 2017 the “dirty” income is 600,000 rubles, and for 2016 – 580,000 rubles, then summing up the values, we get: 600,000 + 580,000 = 1,180,000 rubles. Next, we divide the resulting number by the number of days (in our case it is 730) and we get 1616.44 rubles.

We multiply the average earnings per day by the number of working days spent on sick leave (weekends and holidays are also taken into account). Let’s assume that their number is 8, and therefore the total number of payments during the period of disability will be 12,913.75 rubles. Don’t forget to multiply the resulting amount by the length of service coefficient. If it is equal to 6 years, then the calculation will look like this: 12913.75 x 0.8 = 10,331 rubles. From these finances, which are added to the salary, personal income tax will be calculated. According to the law, the maximum amount of payments for sick leave will not exceed 270,450 rubles.

Thus, the calculation of sick leave in 2018 will be regulated by the previous standards. Using simple mathematical operations, you can determine the exact amount of payments and compare it with the value written on the salary slip.

For information on how to calculate sick leave, see the following video:

During sick leave, the employee receives certain benefits. They are provided only when the employee has provided an official certificate. Payments will be calculated in a special manner specified in the acts.

Changes in 2018

The calculation of sick leave payments is regulated by Federal Law No. 255 “On Insurance” dated December 29, 2006, as amended on May 1, 2017. Let's look at the main changes for 2018:

• The time to establish the base will be 2016 and 2017.
• The salary limit from which calculations can be made is 1,473,000 rubles.
• from the beginning of 2018 is equal to 9,489 rubles.
• The number of days is 730 (for standard cases).
• The number of days when calculating maternity leave is 731 days.

During the first 3 days of incapacity for work, benefits must be paid by the employer. In subsequent days, funds are credited from the Social Security Fund. The benefit will be determined based on the salary for 2 years. That is, these are 2016 and 2017. For each of these years a certain limit is set:

• For 2016 this is 718 thousand rubles.
• For 2017 this is 755 thousand rubles.

That is, if an employee earned more than 755,000 rubles in 2017, the amount above the limit will not be taken into account in the calculations. To determine the benefit, you need to establish a daily salary. In 2018, the maximum amount of this earnings will be 2017.81 rubles. This amount can be found using these calculations:

(718 thousand + 755 rubles): 730 days.

Another significant innovation is a change in the size of the minimum wage. Now it is 9,489 instead of 7,800 rubles in 2017. The minimum wage is the basis for calculation in the following cases:

• No income for 2 years.
• The salary is equal to or lower than the minimum wage.
• The experience is less than six months.

In 2018, the smallest daily payment amount was 311.97 rubles. The employee's actual salary may be less than this amount. The amount taken into account for the calculation is exactly 311.97 rubles.

When calculating, you need to take into account the employee’s length of service:

• Employees with 8 years or more of experience receive 100% of the benefit.
• 80% of the payments are received by employees with 5-8 years of experience.
• 60% of the payments are received by employees with 5 years of experience or less.

IMPORTANT! If there are in the regions, they must be taken into account when determining the amount of the benefit.

Additional features

The benefit amount is determined based on these three factors:

• Insurance experience.
• Salary.
• Official employment.

IMPORTANT! The benefit is paid only when the employee is officially employed. Otherwise, insurance premiums are not deducted from his salary. Consequently, no amount is accumulated for disability payments.

ATTENTION! Dismissed specialists can receive benefits if they fall ill within a month from the date of termination of the employment agreement. If the enterprise was closed, you need to contact local insurance structures for payments.

When can you receive payments?

In the new year, payments are due in the following cases:

• Illness and injury.
• Caring for children or incapacitated close relatives.
• If people are subject to quarantine.
• Rehabilitation period.
• Prosthetics.
• Pregnancy.

FOR YOUR INFORMATION! Only those employees who have provided an officially issued certificate of incapacity for work will be able to receive the benefit.

The procedure for determining payments for sick leave in case of illness

The benefit is accrued within 10 days from the date of provision of the certificate of incapacity for work. Payment is made on the date of the next salary. The benefit is accrued not only for working days, but also for weekends/holidays. You can receive benefits for six months (based on Articles 12 and 15 of Federal Law No. 255).

The first step is to calculate your salary per day. Daily payment refers to payments from which contributions to the Social Insurance Fund are calculated. That is, you need to establish wages for 2016 and 2017, and then divide this amount by the number of days (730 days).

What to do if a specialist was employed by another organization in 2016 or 2017? A person needs to send a request to a former employer. The latter is required to provide a certificate of earnings. It is compiled according to form No. 182n.

The next step is to determine the daily allowance:

Daily salary * Percentage determined by insurance experience.

The specifics of the calculations are specified in Order of the Ministry of Health and Social Development No. 91 of February 6, 2007. The length of service includes these segments:

• Activities based on an employment agreement.
• Civil service.
• Other activities during which deductions were made.

Benefit * number of days of incapacity for work.

The amount obtained as a result of the calculations must be withheld. The basis is paragraph 1 of Article 217 of the Tax Code of the Russian Federation. Contributions do not need to be deducted from benefits.

Examples of calculations under various circumstances

The calculation procedure varies depending on the specific circumstances.

Earnings exceed the limit

The employee took 10 days leave. In 2016, the employee’s salary amounted to 690 thousand rubles, in 2017 – 815 thousand rubles. The amount for two years will be 1,505,000 rubles. Work experience is 7 years.

The salary limit in 2018 is 1,473,000 rubles. That is, the benefit will be set precisely from this limit. The average daily salary will be 2,017.81 rubles (1,473,000/730). The employee's work experience is 7 years. That is, the benefit is calculated at the rate of 80%. It is necessary to make these calculations: 2,017.81 * 80% = 1,614.25 rubles.

In the future, it is necessary to determine the benefit for the entire period: 1,614.25 * 10 days = 16,142.50 rubles. It is this amount that will be transferred on the date of the next salary payment.

Earnings equal to minimum wage

The specialist got a job at the organization on November 1, 2017. She provided a certificate of incapacity for work in February 2018. The disease lasted for 11 days. This was the specialist’s first job, and therefore she had no other salary.

The employee's insurance coverage is less than 6 months. Consequently, the benefit will be accrued at 60%. The calculation is made on the basis of the minimum wage, which is 9,489 rubles. First, the average daily salary is determined: 9,489 rubles * 24 months = 311.97 rubles.

The next step is to determine the daily allowance: 311.97 rubles * 60% = 187.18 rubles. The total benefit for the period of illness will be 2,058.98 rubles (187.18 rubles * 11 days).

IMPORTANT! The amount of payments for a full month with an experience of less than six months cannot be higher than the minimum wage on the basis of paragraph 6 of Article 7 of Federal Law No. 255.

Part-time work benefit

Some employees are working reduced hours. The latter benefits not only employees, but also employers. The latter, with the help of this tool, stop the decrease in revenue levels and prevent the formation of a shortage of funds. That is, a shorter working day promotes savings.

If an employee works part-time, the amount of benefits is established according to general rules. However, a number of significant nuances need to be taken into account. In particular, the benefit is determined based on actual earnings. In this case, the number of hours worked does not need to be taken into account.

To establish the average daily payment, it is necessary to divide the salary for the last 2 years by 730 days. However, the average salary of a specialist cannot be lower than the minimum wage. Earnings cannot be reduced due to a shortened working day. In the event that the salary is less than the minimum wage, calculations should be based on the minimum wage.

Daily earnings, determined based on the minimum wage, must be reduced in proportion to the actual length of the working day. However, the considered rule can be used only when a shortened working day is introduced no later than the day the disability is recorded. Some employers try to cheat. They introduce a shortened day when the employee is already on sick leave. This is done to save money. However, such a measure is not legal. The employee can challenge it.

Calculation example

The secretary of the organization works 4 hours a day on a regular five-day week. The disease was discovered in January. The sheet was issued for 5 days. Let's look at a worker's earnings over the past two years:

• 50 thousand rubles in 2016
• 65 thousand rubles in 2017

The specialist's insurance experience is 6 years. First, the employer needs to determine the average daily salary. To do this, the following calculations are made: (50 thousand rubles + 65 thousand rubles) / 730 days = 157.53 rubles.

The average daily salary, determined on the basis of the minimum wage, is 311.97 rubles. That is, the salary obtained as a result of calculations is less than the minimum. For this reason, further calculations must be performed on the basis of the minimum wage (311.97 rubles). Daily earnings must be changed to the shortened schedule coefficient: 311.97 / 8 hours * 4 hours = 155.98 rubles.

The last step is to establish benefits based on length of service: 155.98 rubles * 80% * 5 days = 632.92 rubles. The 80% coefficient is the result of six years of work experience.

Features of calculating benefits for accounting

Payments under the BiR are established on the basis of Federal Law No. 255 of December 29, 2006 and Government Resolution No. 375 of June 15, 2007. The duration of the holiday according to the BiR is equal to these values:

• 140 days at normal course.
• 156 days for complications.
• 194 days for twins or triplets.

To receive money, the employee must provide the employer with a certificate of incapacity for work and a statement. Applications must be submitted at 30 weeks of pregnancy. If a woman is expecting twins or triplets, the application must be submitted at 28 weeks. The manager must assign and determine the amount of benefits within 10 days. The benefit is transferred in a single payment.

ATTENTION! Adoptive parents of babies under 3 months can also receive payments. The benefit is calculated on the basis of adoption papers.

Calculation example

A woman goes on vacation. The salary of a specialist is 33,000 rubles. Over the course of two years, she once went on sick leave for a month. The payment for this period amounted to 21 thousand rubles. The calculations will be as follows: (33,000 * 23 + 21,000) / 731 – 30 = 1,112.70 rubles.

The standard billing period is 730 days. However, when determining pure maternity days, it is equal to 731 days.

The specialist is expecting one child. Pregnancy does not involve complications, and therefore the duration of the vacation is 140 days. Therefore, these calculations are performed: 1,112.70 * 140 = 155,778 rubles.

This is exactly the size of maternity benefits.

Limit amounts of payments for BiR in 2018

The maximum volume is set based on the volume of the base for determining social security contributions. Let's consider the maximum payment volumes:

• 282,106 rubles - with a vacation of 140 days.
• 314,347 rubles - with a vacation of 156 days.
• 390,919 rubles - with a vacation of 194 days.

The salary limit when determining maternity leave is 61,375 rubles.

Determination of payments for accounting when working part-time

A woman who has been working part-time for more than two years has the right to request compensation from each organization in which she worked. There are these options for receiving payments:

• If a woman’s place of work has not changed in 2 years, she receives benefits from two organizations at once. That is, she needs to issue two certificates of incapacity for work.
• If one of the employee’s places of work changes, benefits can only be requested from one company of your choice. The woman must confirm that she does not receive payments from other organizations.

FOR YOUR INFORMATION! Part-time work involves working in two companies. One place of work will be the main one, and the second will be an additional one.