Maternity benefit (M&B) is generally equal to average earnings. In this regard, the calculation is carried out only for working women and military personnel (paid in the amount of monetary allowance). For non-working mothers (laid off due to layoffs, students), the amount of payment is equal to a fixed amount established by law for each year, taking into account annual indexation.

The BIR allowance is lump sum payment. In addition to the amount of earnings, the final amount of the benefit is influenced by several other factors: the duration of sick leave according to the BiR, the number of non-working days during the billing period due to temporary disability and other components.

The procedure for calculating maternity sick leave and accounting benefits is regulated by Federal Law No. 255-FZ of December 29, 2006. “On compulsory social insurance in case of temporary disability and in connection with maternity”.

Procedure for calculating sick leave for pregnancy and childbirth

In 2017, the principle for calculating maternity benefits did not change compared to previous years. The calculation is still going on for two previous calendar years, however, compared to previous periods, the following values ​​change:

• billing period- in 2017 this is 2015-2016.
• the minimum payment amount is due to the increase in the minimum wage from July 1, 2017;
• the maximum benefit amount is based on changes in the base for calculating insurance contributions to the Social Insurance Fund.

The amount of payment is determined by a simple formula after submitting a certificate of incapacity for work (sick leave) for pregnancy and childbirth to the accounting department. If a woman works part-time for at least two years, the benefit for each job is calculated separately and independently of each other.

Formula for determining the amount of payments

The amount of maternity benefit (P) can be calculated using the following formula:

P = SDZ × T,

• SDZ— average daily earnings for the billing period (calculated using an additional formula);
• T- the number of days of maternity leave (taken from sick leave provided at the destination of the payment - i.e. to the employer).

To calculate benefits, it is important to correctly determine average daily earnings(SDZ). It is equal to:

SDZ = SZ / Day,

• NW- total earnings for the entire billing period, when calculated in 2016 - the average salary for 2014 and 2015, with which the employer paid insurance premiums (i.e., the entire “white” salary, which is taken by the employer from form 2-NDFL) ;
• Day— the number of calendar days in the billing period.

The billing period is always assumed to be equal to two full calendar years before going on maternity leave.

• Its duration Day = 730 days in the general case, and 731 days, if one of the billing years turns out to be a leap year (for those who are going on vacation according to the BiR in 2016, the billing years will be 2014 and 2015 - they are not leap years, which means the billing period will be 730 days).
• From this value, if necessary, you need to subtract the number of days on sick leave and on previous maternity leave during the indicated years, if any (the so-called "exception periods").
• During this period it is taken into account total income of SZ.

Attention

If necessary, a woman can replace one or both years with earlier ones (for example, 2013 and 2012), provided that her average earnings increase after the replacement. Replacement is permitted only if the woman was on maternity leave and/or on maternity leave in at least one of the two previous calendar years.

The influence of a woman's insurance experience

The length of the woman’s insurance period itself does not affect the fact of benefit accrual. Even if the expectant mother worked under an employment contract for only a few days before going on maternity leave, she will receive a B&R benefit from the insurance contributions paid for previous years of work (or rather, from the equivalent “white” salary received).

The amount of the benefit does not depend on the employee’s length of insurance (unlike other payments for temporary disability) - but only on the condition that work experience exceeds six months.

• For insurance periods of up to 6 months, maternity benefits are accrued in the amount 100% of average salary.
• If the work experience is less than 6 months, the B&R benefit will be calculated based on the minimum wage(RUB 7,500 after 07/01/2016).

Foreign citizens who work in Russian companies are accrued in the same way according to the legislation of the Russian Federation.

How many sick days are paid?

According to Russian legislation, depending on the characteristics of pregnancy and childbirth, maternity leave can last:

• 140 days - during normal pregnancy (based on 70 days before and 70 after birth);
• 156 days - in case of complications during childbirth (70 - before and 86 - after, a second sick leave is issued for 16 additional days);
• 194 days - for multiple pregnancy (84 days before birth and 110 after).

When going on maternity leave, all days of sick leave are paid at a time - from the first to the last. According to the law, after the end of maternity leave, a woman can immediately go on maternity leave. If a woman is in no hurry to go on maternity leave and continues to work after 30 weeks of pregnancy, then her benefit will be calculated in a reduced amount.

It is a fairly compact instrument. On the tab "LN details"(meaning a certificate of incapacity for work) you need to fill out the following fields:

• Dates of sick leave (from which date to which date).
• In the column "Type of disability" choose "Pregnancy and childbirth".
• If necessary, check the box next to it “Employee’s application to change the years of accounting for earnings”(the column is used in cases where the employee had no earnings or was small for the accounting years due to a previous maternity leave).

On the tab "Calculation conditions" the required fields are also filled in. For parameter "Experience" Several values ​​are given here, because the same calculator is used to calculate regular sick leave (for example, sick leave for caring for a sick child). You need to indicate the most appropriate length of service.

Attention

After carefully filling out all the fields, you can click the button "Calculate". If the initial information was entered correctly, then the amount of the payment will correspond to what the accounting department at the enterprise calculated (also, as a rule, using specialized programs).

An example of calculating maternity benefits in 2016

Practical examples will help you understand the intricacies of calculating benefits, calculating the average salary and deducting days spent on sick leave.

Here it should be said in advance that if out of two calculation years a woman did not work at all for some time, then earnings are taken into account only for the time actually worked.
Photo pixabay.com

From average earnings

Regardless of what date a woman goes on maternity leave in 2016, she will receive benefits at same size. Let's look at an example.

Employee A. has been working at the enterprise since October 1, 2013. She was given maternity leave from December 23, 2015. If she goes on maternity leave from this date, the calculated years will be 2013 and 2014. At the same time, A.’s monthly earnings in 2013-2015. was 35,000 rubles, for part of 2013 (until September inclusive) she did not receive a salary. Over the years she has not been on sick leave or maternity leave.

Then the size of maternity leave during normal childbirth will be equal to:

140 days × (15 × 35,000 rub.) / 730 days = RUB 100,684.93

Moreover, the salary for 2014 (12 × 35,000 rubles = 420,000 rubles) does not exceed the size of the insurance base (624,000 rubles in 2014).

Attention

However, it is much more profitable for A. to go on maternity leave from January 2, 2016, since in this case her salary for the fully worked year 2015 will be taken into account.

For example, employee N. went on maternity leave for the first time in 2014. The calculation years for calculating benefits under the BiR were 2012 and 2013.

Attention

When leaving for a second maternity leave from unfinished maternity leave in 2016, she should have used 2014 and 2015 as the estimated years, but during this period of time she had no income. What to do in this situation?

When going from maternity leave to maternity leave for the previous two years, a woman usually has no income. Periods of being on a previous maternity leave are excluded - during this period of time the mother receives nothing. To increase the estimated earnings, a woman is given the right to replace one or both calculation years.

Then N. can do the following:

• submit an application at your place of work to terminate parental leave;
• immediately write an application for granting her maternity leave (if she has a sick leave certificate);
• the payment under the BiR will be calculated by N. also using 2012 and 2013, as for the first decree (after all, only in these years did she have earnings from all previous years);
• calculation of maternity benefits is carried out according to the usual principle (see examples above);
• when calculating the size of the monthly child care payment (40% of the salary) after the end of maternity leave, the years 2012-2013 will also be used again.

Conclusion

Maternity benefits are calculated based on sick leave, filled out by the antenatal clinic doctor. The benefit amount is equal to 100% of the average salary for the two previous calendar years. This takes into account the number of days spent on sick leave over the years and other data.

Attention

The B&R benefit is calculated for all women working under an employment contract. Other categories of persons (mothers dismissed due to the liquidation of the organization, or students) are paid according to different rules - in a fixed amount.

The calculated benefit in 2016 cannot be less minimum value:

• RUB 28,555.40 when going on leave according to the BiR between 01/01/2016-06/30/2016;
• RUB 34,520.55 when going on maternity leave between 07/01/2016-12/31/2016

If, according to the calculation, the payment is greater than the possible maximum in 2016 (256,027.40 rubles for 140 days of sick leave), then the benefit is reduced to the stipulated maximum

With low earnings or less than 6 months of experience. the B&R benefit is calculated based on the current minimum wage. A woman whose earnings for the accounting years were insignificant due to being on a previous maternity leave are allowed to change the years to those during which her wages were accrued.

RedRocketMedia

Bryansk, Ulyanova street, building 4, office 414

What rules should be followed when calculating maternity benefits? Let's figure out what is worth considering, what formula to use, and whether there are exceptions to the general rules.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Expectant mothers can determine the amount of maternity payments on their own, which will make sure that the employer’s accruals are fair. When making calculations, you should adhere to the rules established by federal regulations, which are relevant in 2020.

Maximum size

The amount of annual profit that should be taken into account when calculating the average salary has restrictions established by law.

The maximum benefit amounts were approved by the law of December 29, 2006. Please note that the maximum amount differs from year to year.

In 2020, the maximum indicators are 624,000 rubles. That is, if the employee received 700 00 0, then when determining the amount of maternity benefits, only the specified limit will be taken into account. In 2013, the limit values ​​for calculations are: 568 000 .

The maximum that an employee who went on maternity leave in 2020 can receive is 228,602.74: In the event that a woman is on maternity leave longer than is established in normal cases, the amount of payments will be increased in proportion.

If, when determining the amount payable to the employee, the income of an earlier period (2013, 2012, etc.) is taken into account, then the maximum benefits are set less:

In 2020, the maximum amount of income taken into account is 670 000 . But such indicators will be taken into account by those company employees who will go on maternity leave in 2020 and later.

Maternity benefits cannot exceed the limits 36,563 rubles per month, 1479.45 rubles- in a day. The maximum payment amount for 140 days in 2020 should not be more 228,603 rubles(data taken into account for 2020 – 2013).

How to calculate maternity benefits using the formula

In accordance with the current rules, when calculating benefits, the last two years when the woman worked are taken into account. It does not matter when the employee goes on maternity leave - at the beginning or end of 2020.

After determining the years for which benefits should be calculated, the period when the woman:

• took a vacation;
• was on sick leave (also for pregnancy and childbirth);
• went on a business trip;
• stayed at home to care for sick children and incapacitated loved ones;
• did not receive a salary (partially as well) for a certain time.

That is, they exclude those days when there were no deductions from the profit received to extra-budgetary funds for compulsory types of insurance, because it is from such funds that they form the basis for calculating maternity benefits.

In accordance with the regulatory act of December 29, 2012, additional days (4 of them) that are allocated for caring for children with disabilities will not be excluded from the billing period.

The same applies to days that were taken at your own expense. Previously, it was possible to change the billing period. Now there is no such right.

For those women who leave from one maternity leave to another, this is not beneficial, since the benefit due to lack of earnings will be minimal.

If a woman has not taken sick leave or vacation over the past 2 years, then she is considered to have worked 730 days (if there is a leap year - 731).

It is necessary to determine the average salary, in accordance with the amount of which benefits will be paid for each day.

When calculating, it is worth summing up all income indicators that are subject to insurance premiums and other fees.

That is, they will take into account:

• earnings;
• bonuses that were given every month, quarter, year;
• regional coefficient;
• bonus for length of service, employee title, development;
• one-time payment of an incentive and motivation plan (bonus for company anniversaries, etc.);
• material types of assistance (no more 4 thousand rubles).

The resulting number should be divided by the number of days that were worked in the billing periods. But the figure should not be higher than the established amount of maternity leave for one day.

For each day of maternity leave, a woman receives an average daily salary. For example, if this figure is 789 rubles, and the duration of the vacation is 140 days, then the amount to be paid is 110,460 rubles.

Funds must be paid in one amount within 10 days from the date of submission of the required package of documents.

The number of days when an employee can be released from work duties due to pregnancy and childbirth:

1. Salaries and other payments for 2020, 2013, which are summed up.
2. Amounts that do not exceed the established limit per year.
3. Number of days worked.

Use this formula:
The minimum accrual for a month cannot be less than the approved minimum wage. When making calculations, you can use special online calculators, which are located on statistics services.

When calculating benefits when a woman goes from one maternity leave to another, it is worth taking 2 years before the first maternity leave.

If an employee returns to work after maternity leave, and soon takes such leave again, when determining the amount of payment, it is possible to replace the time worked for an incomplete period in the calendar year that precedes the first maternity leave.

Counting example

Example No. 1. The employee goes on maternity leave on March 5, 2015. Its annual profit in 2013 was 300,000 rubles, in 2020 – 400 000 . The years were not leap years, which means it is worth taking 730 days (365 * 2 years).

Average daily salary – 958.90 rubles:For 140 days of vacation, a woman must receive:If this woman gives birth to 2 or more children, the calculation will look like this:Example No. 2. Ivanova K.T. She will go on maternity leave on September 2, 2015. It has days that should be excluded from the calculation period, since from March 11 to March 24, 2014, the employee was on sick leave and received temporary disability payments.

The billing period is January 1, 2013 – December 31, 2014. Subtracting the above days, the total is 716 days.

If the job changed

Let's consider a situation where a woman worked in 2 or more companies before going on maternity leave.

If the employee fulfilled her obligations under the employment contract in these places during the 2 years preceding the billing period, then each employer will pay the benefit, that is, the woman will receive funds from two places of work.

In this case, the maximum payment will apply to each company separately. But in general, a woman cannot get more than 228,602.74 rubles.

If an employee has worked for one of the companies for less than a year, then when determining the amount of average daily earnings, the period actually worked will be taken into account.

The billing period is from the moment the woman signed the employment contract until the month preceding the onset of maternity leave.

Changing jobs will not affect benefit calculations, since the employee’s profit is taken into account, with which insurance contributions to the Social Insurance Fund are paid.

If a case occurs when a person becomes temporarily disabled, and at the same time he works for 2 or more insurers, the benefit can be assigned and paid in the following way:

• Payment is made for all work, based on the average daily earnings of the company that assigns the payment.
• The amount is paid for one of the last places of work that the insured person chooses.

What special cases might there be?

Calculating maternity benefits based on average earnings - general rules. But there are a number of exceptions.

Let's figure out when the benefit amount will be determined according to other standards:

1. A student who is a full-time student at an educational institution will receive a benefit calculated on the basis of the scholarship.
2. An unemployed person who lost her job due to the liquidation of an organization and was registered with the Employment Center can count on receiving maternity benefits in the amount of 543.67 rubles per month. This value is indexed every year.

The average monthly salary when calculating benefit amounts is equal to 1 minimum wage, subject to:

• the average salary of a female employee is less than the established minimum wage;
• The insurance period of a pregnant woman is up to six months, for example, if she worked for a month;
• the payment is made to an individual entrepreneur or other person who is engaged in private practice if contributions for compulsory insurance are paid to extra-budgetary funds.

In such cases, for calculation it is worth taking the minimum wage, which is valid at the beginning of maternity leave. In 2020 this is 5,965 rubles.

If a territorial district uses an increasing coefficient, then the minimum wage will also be increased. The formula should be used the same as when determining payments based on real wages.

In 2020, the amount of maternity benefit (based on the minimum wage) for 140 days is 27,455.34 rubles: When calculating benefits for a second child, it is worth considering some features. A woman has the right to choose what benefits she wants to receive - for pregnancy or for child care.

All amounts for the second child must be summed up with the payments made for the first child. If twins are born, the mother receives 40% for each child.

When calculating the amount of benefits, the first-born is also taken into account. The amount of payment is determined for the 2 years preceding maternity leave.

If the wages of employees at the enterprise were raised, but the employee did not go to work before the birth of her second child, then the calculation will be made on the basis of the old salary. By going out to work periodically, a woman will be able to receive benefits at the new salary.

A woman has the right to receive maternity payments for her third child in accordance with the 2013-2020 program.

How to calculate maternity benefits for a third child? The amount of the benefit is set based on regional indicators of the cost of living per child. In certain regional districts of the Russian Federation, such transfers are made from the local budget.

Requirements to be met to receive benefits for a third child:

1. The child is born during the period when the program is in effect.
2. One of the parents must be a citizen of Russia.
3. Profit per family member is not higher than the subsistence level.
4. The person is registered at the place where he intends to receive benefits.
5. Payments will stop when the child reaches 3 years of age, and in some territorial districts - up to 6 years of age.

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

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

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

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

How are maternity benefits calculated?

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

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

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

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

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

Maternity leave benefits are not taxed.

Additional payments

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

1. One-time payment.

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

2. Payment for early registration at the antenatal clinic.

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

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

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

Some formalities

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

A pregnant woman or a woman caring for a child under 3 years of age 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.

One of the types of temporary disability certificate is maternity leave (Maternity Sick Leave). The document is needed so that the woman can register at her place of work maternity leave And maternity benefit.

• Sick leave is determined start and end date period of incapacity for work due to the birth of a child.
• The number of days indicated in the sheet depends amount of maternity payments to be paid.

First of all, sick leave is needed by working women who are insured against temporary disability. It also needs to be completed for women:

• located in public service(in internal affairs bodies, penetration service, customs and other organizations);
• who lost their jobs due to the liquidation of the enterprise and became registered with the employment service within a year after this (for the period of incapacity they are accrued maternity benefits, and unemployment payments are temporarily suspended);
• individual entrepreneurs(IP) who voluntarily joined the compulsory social insurance system and pay insurance contributions to the Social Insurance Fund (FSS).

In 2019, sick leave must be provided at the place of work or service, and in some cases - to the Social Insurance Fund (SIF) or the employment service. The procedure for issuing the sheet is regulated by Part VIII of the Order of the Ministry of Health and Social Development No. 624n dated June 29, 2011. “On approval of the Procedure for issuing certificates of incapacity for work”.

How is sick leave paid?

One of the two main purposes of sick leave is to become basis for calculating benefits for social insurance. Each day of incapacity for work according to BiR is paid in the amount 100% of average earnings women two calendar years before going on maternity leave.

Calculation and payment of sick leave are carried out according to Russian legislation from contributions to the Social Insurance Fund. Even if the employer transfers benefits to the woman’s account, then he writes application for reimbursement, and the funds are compensated to him by the Foundation.

• Most other disability benefits are paid jointly by the employer and the Social Insurance Fund (the former pays for three days in the beginning, the fund for the rest of the time).
• For Russian women and foreign citizens working in the Russian Federation under an employment contract and insured against disability, sick leave under the BiR is paid the same.

How many days of maternity leave are payable?

Formally, maternity leave consists of two parts - prenatal And postpartum. Their duration varies depending on the circumstances of pregnancy and childbirth. According to Art. 10 of Law No. 255-FZ of December 29, 2006, a woman insured against temporary disability is paid:

• 70 days of sick leave according to BiR before childbirth (84 days for multiple pregnancies);
• 70 days - after the birth of the baby (86 - for postpartum complications, 110 - for the birth of several children at the same time).

Days are counted from the conditional date of the expected birth. If they move in one direction or the other, the total number of days of maternity leave is still paid for the entire period of maternity leave:

• 140 days - in general;
• 156 days - if complications occurred during childbirth;
• 194 - when twins are born.

Such a shift means, for example, the following. If birth occurs ahead of schedule (at 22-30 obstetric weeks), when sick leave has not yet begun, then it will be considered complicated. This means that a woman will receive 156 paid days of maternity leave after giving birth.

The document is issued by a gynecologist at 30 weeks of pregnancy (at 28 weeks if several babies are expected). The sick leave indicates the estimated number of days of maternity leave (140 or 194 if pregnant with one or more children, respectively).

• If complications occurred during childbirth or a multiple pregnancy is established, the medical organization where the birth took place issues additional sick leave respectively for 16 or 54 days. They must also accrue and pay benefits for them.
• In the case where the payment has already been transferred to the woman for 140 days, on the basis of the second sick leave recalculation.

Several additional days of sick leave are also paid by law for women living or working in areas contaminated after the accident at the Chernobyl nuclear power plant, at the Mayak plant or the dumping of waste into the Techa River.

• Pregnant women from these regions go on leave under the BiR at 27 weeks.
• Before giving birth, they are paid for 90 (not 70) days, and maternity leave in the general case lasts 160 paid days.

Is maternity sick leave subject to personal income tax?

Personal income tax - personal income tax (income tax). In fact, maternity benefits, like payments for any other sick leave, considered the recipient's income. It is taken into account when applying for a subsidy and is indicated in income certificates for 3, 6 months or another period.

However, the fundamental difference between sick leave for illness or child care and sick leave for BiR is that payments for the first are subject to personal income tax, but for the second they are not. The law has a special clause in this regard.

• It is recommended to fill out the form using printing media (printer). This speeds up the process and eliminates errors due to handwriting characteristics.
• When filling out manually, do not use a ballpoint pen. You can only use gel, pen or ink with black ink.
• Only printed capital Cyrillic letters are allowed.
• Filling out is done in Russian.
• Errors, blots and cross-outs are not permitted. The damaged form must be replaced with a new one.
• Letters are written in special cells, starting from the first cell in each line. You cannot go beyond the boundaries of the cell.

Sick leave filled out by doctor obstetrician-gynecologist for the entire period of maternity leave (minimum 140 days), mainly individually. When issuing a certificate of incapacity for work according to the BiR no medical opinion required and the signature of its chairman (FSS letter No. 14-03-11/15-16055 dated December 23, 2011). In other types of sick leave, this is necessary if the period of incapacity for work exceeds 40 days.

If a medical institution does not have a gynecologist position, the sick leave can be filled by a general practitioner, and in rural hospitals - by a paramedic. When extending the maternity leave, an additional certificate of incapacity for work according to the BiR is filled out in the maternity hospital or maternity ward in which the woman gave birth.

Filling out a certificate of incapacity for work by the employer

The second part of the sick leave according to the BiR is filled out by the employer.

• Must comply with all the above rules about the color of ink, capital letters, and the features of filling cells.
• The employer checks that the doctor has filled out the form correctly. After all, the FSS may refuse to pay if the organization has accepted sick leave with errors.

The specifics of filling out the document by the employer are mostly regulated and explained by letters from the Social Insurance Fund (No. 14-03-11/15-8605 dated 09/14/2011, No. 14-03-11/05-8545 dated 08/05/2011 and others). When filling out and checking it is worth remembering:

• The name of the organization can be indicated in full or in an abbreviated version in accordance with the constituent documents. There are only 29 cells provided for this on the sick leave. If there is no abbreviated name, and the full name does not fit, you can cut it off arbitrarily. The main thing is not to go beyond the cells. Dots, dashes, quotation marks, and other punctuation marks can be written or omitted.
• You need to fill in the column with the registration number of the policyholder, by which you can identify the latter. The number and code of subordination is taken from the report in Form 4-FSS.
• The employer must indicate the total amount of benefits paid and other required data (after calculation by the accounting department).
• The insurance period is indicated on the day of maternity leave. What matters here is whether the woman worked for the employer for more or less than six months.

The employer must remember that minor flaws when filling out sick leave on the part of him or the doctor cannot be grounds for re-issuing the document.

It happens that the inscriptions are clearly readable, but the letters end up on the borders of the cells, and the seals end up on the information field. In this case, you should not force the woman to apply for a new sick leave; the FSS usually accepts this too.

Calculation of sick leave for pregnancy and childbirth

As a general rule, for women leaving maternity leave in 2019, sick leave is calculated for 2017-2018 calendar years. One or both years can be replaced if in 2017-2018. the woman was on maternity leave for up to 1.5 years.

The benefit is calculated subject to limits. If sick leave lasting 140 days is opened in 2019, then payment cannot be:

• less RUB 51,919.00(according to the minimum wage - minimum wage, which in 2019 is 11,280 rubles per month);
• more RUB 301,095.20(according to the so-called insurance base - the maximum annual salary from which insurance contributions to the Social Insurance Fund are paid for the employee).

P. went on leave according to the BiR from January 15, 2017, she was given sick leave for 140 days. The woman has been working at the company for more than 5 years, the estimated years will be 2015-2016. In 2015, P.’s annual earnings amounted to 674,000 rubles, and in 2016 - 762,000 rubles. These values ​​are greater than the insurance base established for these years (670,000 rubles and 718,000 rubles, respectively). This means that benefits should be calculated not according to the amount of earnings, but according to the maximum insurance bases.

(670,000 + 718,000) rub. / 731 days = 1,898.77 rubles. (estimated average daily earnings according to the insurance base);

RUB 1,898.77 x 140 days x 100% = 265,827.80 rub.

Calculation using an online calculator on the FSS website

If you want to know the amount of the future benefit in advance, you can use the official disability payment calculator on the FSS website. You must fill out the fields carefully and carefully in the following order:

• Select the type of disability (pregnancy and childbirth), enter the dates of sick leave.
• If necessary, check the box if you need to change the calculation years.
• Correctly impose restrictions in the “Calculation Conditions” tab, carefully check the necessary boxes and enter the numbers (amounts of earnings in 2015-2016, number of days excluded from the calculation).
• Experience affects only if its duration is less than 6 months. at a specific employer.
• After filling out all the fields, you need to make a calculation.

Payment of maternity benefits

After submitting an application and sick leave, maternity benefits are not paid immediately:

• to the employer 10 working days are given for calculating and assigning benefits, and the transfer of money occurs on the nearest day of payment of salaries to employees after the order for the employee to go on maternity leave is signed;
• for those who apply for benefits via FSS, the deadlines have been shifted even further (until the 26th of the month following the application).

In most constituent entities of the Russian Federation, B&R benefits are paid through the employer at the place of work. If this is impossible to do (there is no money in the organization’s accounts, the company has been liquidated), the woman can go to court. After she proves her right to benefits and the impossibility of applying for it at her place of work, she can apply for money from the Social Insurance Fund.

The duration of sick leave depends on the characteristics of the pregnant woman’s condition and her living conditions. In general, the document must be completed at 30 weeks of pregnancy by an obstetrician-gynecologist. The duration of paid sick leave is a minimum of 140 days, each of which is paid in the amount of 100% of the average daily salary.

Using a maternity calculator, you can calculate maternity benefits (sick leave) and monthly child care benefits up to 1.5 years. In accordance with all approved rules. The calculator is free, presented by the Kontur.Accounting service.

After entering the necessary data on earnings for 2 billing years, the calculator will automatically calculate the amount of the selected benefit. All necessary restrictions are taken into account. For example, if the amount of benefits for child care up to 1.5 years is less than the minimum value established by law, the calculator will tell you about this and offer the minimum monthly amount of benefits up to 1.5 years. You can also see tips with links to articles of regulatory documents.

How to use the maternity leave calculator?

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

• Step 1. In the first step, for maternity benefits, you need to indicate data from the certificate of incapacity for work, and for child care benefits up to 1.5 years old, data about the child. Since 2013, periods of sick leave or parental leave are excluded from 2 calculation years. If there were such periods, indicate them.
• Step 2. The second step indicates earnings for 2 calculation years and other parameters necessary to calculate the average daily earnings.
• Step 3. In step 3 you will see the final benefit calculation.

Calculation of maternity benefits on video

This calculator is part of Kontur.Accounting. We still have a lot of easy and quick calculations for complex things. You can easily calculate salaries, sick leave and vacation pay, keep records of employees, calculate salary taxes and contributions, prepare reports on employees to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Tax Service.