Let's look at what each of the payments represents.

Maternity benefit (M&B)

By law, an employed woman can go on maternity leave when her pregnancy reaches thirty weeks. If the ultrasound shows not one child, but twins, then the time for going on vacation is moved forward by two weeks. From now on, the pregnant woman can stay at home, and her salary is replaced by maternity benefits.

But not only employed people are entitled to maternity benefits. Those who lost their jobs due to the liquidation of an enterprise, full-time students, and contract military personnel can also apply for money from the state. In addition to pregnant women, this benefit can be applied for by adoptive parents who belong to the categories listed earlier.

Payments for childbirth will not be made if a woman has left one maternity leave for another and is already receiving money to care for her first child. You can only choose one of the payments. It is convenient to compare which benefit will be higher in cost using a maternity benefits calculator.

Also, you should not count on financial assistance if you refuse to go on maternity leave in favor of a job. The accrual of benefits will begin only after the application for leave has been written.

To be paid maternity benefit will be the employer or the social security department. To complete it, you must write an application accompanied by a maternity sick leave certificate. You can get the latter at the antenatal clinic. It is issued at thirty or twenty-eight weeks of pregnancy.

To calculate maternity benefits, you will be required to present a certificate of average earnings from all employers if you are registered with several organizations. Documents can be provided in person or sent by email.

The maternity benefit is paid in full, which is why it is a one-time benefit. For working women, the allowance is transferred to the card along with the nearest wages, unemployed - by mail or to a bank account before the 27th day of the month following the one in which the application was written.

The calculation of benefits is determined by the employment option. For workers it is equal to the average earnings, for those who lost their jobs due to liquidation - 613.14 rubles, for female students - the amount of the scholarship, for contract workers - the amount monetary allowance. However, if you work at the place from which you are going on vacation for less than half a year, then the amount of payments is limited to the minimum wage.

The minimum value of payments in 2018 is the minimum wage, and the maximum is limited to: 282,106.70 rubles. - during normal childbirth; RUB 314,347.47 - with complicated childbirth; RUB 390,919.29 - during multiple pregnancy.

Read more about payment of child benefits

Question answer

Can the child's father receive a BiP?

The father and other family members cannot, since this benefit is intended only for women.

What is the application period?

It is better to apply for benefits immediately upon receipt in consultation sick leave. There is no need to delay, since the period is limited when the child reaches six months of age.

When do you receive benefits?

Benefits are paid either until the 27th of the month following the application, or on the day of salary.

To calculate, you need to calculate the average income for the last two years and multiply it by the number of days of maternity leave (140/156/194 days). You can also do this using our calculator.

Salary for what period is taken into account in the calculation and does this period include sick leave and vacation?

Income for the two years preceding the decree is taken into account. For example, if you went on maternity leave in 2018, your income for 2016 and 2017 is averaged. Vacations are also included in the calculations. The exception is sick days and maternity and child care leave. In the case when one maternity leave follows another without going to work, this period can be replaced in the calculation by other years when wages were calculated.

Is it possible to fire a pregnant woman and where can she apply for payment if the company goes bankrupt?

If you are in a position, then you can be fired only in case of bankruptcy and liquidation of the organization, but the benefits will still be paid. To do this you need to submit an application and required documents to the social security authorities, having the relevant certificates in hand.

How are maternity benefits calculated if a woman worked two jobs?

When combining benefits during the two years preceding the maternity leave, both employers are required to pay benefits.

How will benefits change if I worked part-time?

If a woman worked part-time before maternity leave, the benefit will also be half as much as if she worked full-time.

Is there a benefit if a pregnant woman is studying at a university?

For full-time students, benefits are calculated based on the amount of the scholarship.

Where should the unemployed go?

Payments of benefits to unemployed pregnant women are carried out by social protection authorities.

Birth benefit

If maternity payments are issued and accrued even before the child is born, then this payment can only be received after his birth. The benefit is provided to either parent and is a one-time payment. If you have not one, but two or more children at once, then the amount is allocated to each of them. In case of accidents when a child is stillborn, it is not paid.

Today the minimum payments are 16,350.33 rubles. The amount may increase by multiplying by the regional coefficient, depending on the area of ​​residence. This payment does not depend on income, length of service and other factors.

To receive the money owed, you must contact the accounting department at your enterprise or the nearest FSS department with a corresponding application. You will be asked to attach to it a birth certificate, which is issued upon discharge from the maternity hospital, and a certificate stating that the child’s father did not formalize the payment. When applying to the social security service, unemployed people also need to have with them an extract from their work record book, if available.

Read more about applying for child birth benefits.

Question answer

When should I apply for benefits?

The application and certificates must be submitted no later than the child turns six months old.

When should benefits be paid?

The payment is transferred no later than ten days after writing the application or before the 27th of the next month.

How are maternity benefits calculated at the birth of a child?

The one-time benefit is calculated by multiplying by the basic and regional coefficient, and the number of children born is also taken into account. The calculator will help you calculate them quickly and accurately.

If I am unemployed and my husband is employed, can I apply for benefits for him?

Yes, payment to either parent is allowed. But then he needs to provide a certificate stating that you did not receive this money and do not claim it.

Child care allowance up to one and a half years old

As soon as maternity leave comes to an end, the child’s mother or another relative (not necessarily a close one) can take out a leave to care for him, which will last until he reaches the age of 1 year and 6 months. The benefits due to those on vacation are no longer accrued as a lump sum, but monthly. It is intended to replace wages a person who sits at home with a baby.

Monthly maternity benefits must be issued before the child reaches the age of two. They are paid after drawing up an application, to which is attached the child’s birth certificate. If you are adopting a child, you will need a certificate confirming this.

Additionally, you must provide a certificate stating that the other parent (or both, if another relative is with the child) does not receive this benefit. If over the past two years you have managed to change your place of employment, then you also need to take a certificate from your previous employer with the amount of your salary. This certificate will be required to calculate the amount of maternity leave. All documents can be submitted not only in person, but also via the Internet.

Within ten days after submitting the documents, you will be assigned a benefit, which will be paid monthly until the baby turns 1 year and 6 months. The payment day coincides with the salary transfer.

This benefit depends on the average income for two years and amounts to 40% of its value. However, options for paying a fixed amount are possible. In 2018, the minimum payments are as follows: for the first child - 3788.33 rub., for the second and subsequent children - 6284.65 rub. per month. The maximum is limited to RUB 24,536.57/month.

Read more about the intricacies of applying for child care benefits for children up to 1.5 years old

Question answer

Can someone other than the child's mother receive benefits?

In addition to the child’s mother, any relative can take leave to care for the child. For example, if the wife’s salary is higher than that of her husband, then it is more profitable for her to go to work and register for her husband maternity leave.

How are payments calculated?

Monthly payments are calculated as an average daily earnings over the past two years, multiplied by 40% and the figure is 30.4. The amount of earnings itself cannot be higher than the established control values, which change annually and are recorded in the Social Insurance Fund database. Our calculator allows you to simplify the calculation of maternity benefits online.

What to do if another child is born during maternity?

At the birth of another baby, the mother can choose the benefit that is more profitable for her to receive. Payments for a second child are usually higher, so women often choose this option. This is permitted by law.

Will benefits continue to be paid if I go back to work and maternity leave has not yet ended?

If you work full time, the benefits will stop being paid. However, you can shorten it by just a couple of minutes, and the benefit will remain, since the law does not stipulate how long the shortened shift should last. There is only a minimum limit of 4 hours. This scheme is only possible when the benefit is paid by the same employer you work for.

How are maternity pay calculated when working two jobs?

You are entitled to payment from only one employer. From whom exactly, you choose yourself. Also take a certificate stating that the benefit was not paid elsewhere.

What to do when liquidating a company?

You must apply for benefits to the social security authorities.

Here is an excerpt from Federal Law dated December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity"

Article 11.1. Conditions and duration of payment of monthly child care benefits

1. A monthly child care benefit is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are on parental leave, from the date of granting child care leave until the child reaches the age of one and a half years.
2. Right to monthly allowance child care is retained if the person on parental leave works part-time or at home and continues to care for the child.
3. Mothers entitled to maternity benefits, during the period after childbirth, have the right from the day of birth of the child to receive either a maternity benefit or a monthly child care benefit with credit for previously paid maternity benefits if the amount of the monthly Child care benefits are higher than maternity benefits.
4. If a child is cared for by several persons at the same time, the right to receive a monthly child care benefit is granted to one of these persons.

Each employee performing work duties in accordance with the contract has the right to receive paid leave.

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The legislation establishes its minimum duration - 28 days, but the employer, at his own request, can increase it ().

When carrying out it, it is important to take into account many nuances, some of which relate to leaving maternity leave.

When can you take a vacation?

Every employee has the right to take leave after six months of work with a particular employer. It is important to follow the vacation schedule, which is approved 14 days before the start of the new billing period.

The schedule is drawn up taking into account the wishes of employees, after which it is submitted to management for approval.

A woman planning to go on maternity leave or already on maternity leave has the right to take leave without following a prepared schedule.

If she wishes, she can take paid leave before or after maternity leave.

It is interesting that such a procedure is possible even in the case when the annual leave in a given billing period has already been used by her.

Then the employer provides vacation in advance - for the next pay period.

A logical question may arise here: how to provide leave in advance if the employee may quit after maternity leave? In such situations, when settling with a woman in the event of her dismissal, the paid vacation funds are deducted from the due amount.

Employee Rights

An official employee has the following set of rights:

1. For annual paid leave - during the billing period, each employee has the right to rest, the minimum duration of which has already been mentioned above, as well as to receive vacation funds, the calculation of which is made in accordance with the formula established by the Labor Code of the Russian Federation.
2. To divide the vacation into several parts and use each of them at different times (). At the same time, it is important to comply with the condition - the main part of Anna’s vacation should be shorter than 14 days. It is important to discuss the issue of dividing rest time into several parts with the employer.
3. To extend vacation if a sick leave certificate is additionally issued while on vacation. If an employee is sick, he can receive a certificate of incapacity for work from an institution that has a medical license. Based on this document and the period specified in it, the vacation is either extended or postponed to another time. Just as in the previous case, it is important to come to an agreement with the leadership.

Legislation

Establishes the right of every woman to receive paid leave before or after childbirth.

The legislation regulates the groups of women entitled to maternity leave:

• officially arranged employees;
• female students studying full-time;
• women serving in the Armed Forces of the Russian Federation;
• employees of state bodies;
• women who are registered with the employment center.

Women dismissed from the organization due to its liquidation also have the right.

Calculation of vacation pay after maternity leave

In general, vacation funds are calculated in accordance with the employee’s average earnings for the last pay period.

A woman who was on maternity leave did not work for part of this time, so difficulties arise in determining compensation.

How is vacation pay calculated in this case? Maternity days are counted as time worked. Both the length of service and the insurance period include the time during which the employee was on maternity leave.

So, after the vacation is issued, the following values ​​will be taken into account in the calculation:

• salary amount;
• bonuses paid on an official basis;
• additional allowances;
• regional coefficient;
• funds paid to an employee during the period during which he is retained average earnings.

When calculating, they are not taken into account; accountants take into account only those paid in accordance with the employment contract.

Moreover, when determining the amount of vacation funds after leaving maternity leave, the following are not taken into account:

• payments that are one-time in nature, for example, for fulfilling the obligations of an absent employee;
• compensation due for unused vacation;
• travel allowances;
• premiums paid for rational proposals;
• payments due for organization anniversaries or holidays;
• allocated social support measures, for example, for transport costs and food.

Example

Employee Didova N.D. On August 11, 2020, she returned from leave taken in connection with pregnancy and childbirth. On the same day, she drew up an application addressed to the employer requesting leave from August 12 to September 8, 2020. Its duration is exactly 28 days.

She worked out the billing period in full, and the amount of accruals is 400,000 rubles.

How are they calculated? To calculate average earnings, you will need to divide this amount by 12 months (the length of the billing period), and then divide by a factor of 29.3. The resulting value (1,137 rubles) is multiplied by the duration of the vacation (28 days) = 31,836 rubles. This amount is payable to the employee.

If vacation funds are accrued incorrectly, this will attract the attention of the Labor Inspectorate.

If the employee independently made the calculation and the final figure differs from what was calculated by the accounting department, then you can make a corresponding request indicating the recalculation.

In this case, they must be compensated.

Payment order

Vacation funds after maternity leave must be paid to the employee on a general basis. It follows from this that they are appointed from the employer’s fund and must be transferred no later than three days before going on the planned vacation.

If the deadlines are not met, the employer is obliged to pay compensation.

Its size for each day of delay should not be less than 1/300 of the refinancing rate established by the Central Bank of the Russian Federation.

In the event that an employer refuses to pay leave funds to a woman who has returned from maternity leave and plans to take annual leave, she has the right to apply statement of claim to resolve the issue in court.

How to calculate vacation pay after parental leave up to 3 years?

It happens that an employee, planning to return to work from maternity leave, immediately warns the employer that she would like to take regular annual leave from the first day of “work.” She is eligible if:

• did not take off the holidays due to her before she went on maternity leave (Article 260 of the Labor Code of the Russian Federation);
• Her new working year began during her maternity leave. This means that during the decree, she earned herself a certain;
• worked part-time while on maternity leave.

In the latter case, the entire time the employee works part-time is included in the billing period to determine the amount of vacation pay (clause 12 of the Regulations on average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922, hereinafter referred to as the Regulations). And what to take the settlement period in other cases?

The procedure for calculating vacation pay

By general rule Vacation pay is calculated as follows: average daily earnings are multiplied by the number of calendar days of vacation (clause 9 of the Regulations). The first of these indicators is considered for the billing period, which is usually equal to 12 calendar months preceding the month the vacation began (clause 4 of the Regulations).

But in the situation under consideration, these 12 months fall during the period of maternity leave (or maternity leave and parental leave). That is, the employee did not actually have any days worked during this time. In such circumstances, the 12 months preceding the month of the start of the BIR leave are taken as the calculation period (clause 6 of the Regulations). Or maternity leave, if the woman was not on leave under the BiR, for example, in the case of the adoption of a small child.

An example of calculating vacation pay after maternity leave

Secretary-referent Prigozhina M.S. started working at Alfa-M LLC on August 4, 2014. She was on labor leave from November 16, 2015 to March 28, 2016, and on maternity leave from March 29, 2016 to November 12, 2018. Before going on leave for the BiR Prigozhina M.S. Once I took a vacation for 14 calendar days. Now she wants to take another 14 calendar days off from November 13, 2018.

The billing period is from 11/01/2014 to 10/31/2015. During this time Prigozhina M.S. received payments from her employer that were taken into account when calculating vacation pay, totaling RUB 326,480. The secretary worked the entire period, except for the annual paid leave, which was provided to her from 07/13/2015 to 07/26/2015.

This means that for the purposes of calculating vacation pay, Prigozhin M.S. worked 16.07 days in July 2015. ((31 days - 14 days) / 31 days x 29.3 days). Then the total number of days worked in the billing period is 338.37 days. (11 months x 29.3 days + 16.07 days).

This concept is found in different regulatory documents and is used in different cases, and is calculated differently for different payments. There are two radically different calculations of average earnings per day:

1. Used to calculate payments from the Social Insurance Fund: benefits for temporary disability, maternity benefits and child care benefits up to 1.5 years. The calculation of average daily earnings for these cases is regulated by Federal Law dated December 29, 2006 No. 255-FZ and Government Decree of the Russian Federation dated June 15, 2007 No. 375

2. Calculated in cases where the employee is not at work, but his average earnings are retained in cases provided for by law: vacation, business trip, days of blood donation, additional. days off to care for a disabled child, etc. In these cases, average earnings are calculated in accordance with Decree of the Government of the Russian Federation No. 922 of December 24, 2007 and Art. 139 of the Labor Code of the Russian Federation

Calculation of average earnings for snacks, sick leave, maternity benefits, etc.

	Temporary Disability Benefits	Benefits for pregnancy and childbirth, for child care up to 1.5 years	Vacation pay and compensation for unused vacation	Other payments: for the duration of a business trip, for days of donating blood, days off to care for a disabled child, etc.
Regulations	Federal Law of December 29, 2006 No. 255-FZ, Decree of the Government of the Russian Federation of June 15, 2007 No. 375		Art. 139 Labor Code of the Russian Federation, Decree of the Government of the Russian Federation No. 922 of December 24, 2007
Billing period	2 years preceding the onset of disability	2 years preceding the start of the holiday	12 months preceding the start of the holiday*	12 months preceding the beginning of the period in which the avg. earnings*
Excluded periods	—	Periods of incapacity for work, maternity leave, parental leave.	All periods during which the employee did not work, with the same average earnings or without payment, in accordance with the legislation of the Russian Federation (periods of incapacity for work, vacations, business trips, etc.)
Payments involved in the calculation	All payments that are accrued insurance premiums in the FSS		Payments within the framework of the employment relationship, except for payments for excluded periods (see below)
Payments not included in the calculation	Payments for which contributions to the Social Insurance Fund were not accrued		All payments for excluded periods (see below)
How is it calculated	Earnings for 2 years are divided by 730	Earnings for 2 years are divided by the number of calendar days minus the days of excluded periods	Earnings for the billing period are divided by the average monthly number of calendar days in this period (for 1 full month - 29.3)	Earnings for the billing period are divided by the number of days actually worked in this period
Saved for	All calendar days of the period of incapacity for work	All calendar days of maternity leave, parental leave up to 1.5 years (40%)	Calendar days of vacation, except for the official holidays listed in Art. 112 Labor Code of the Russian Federation	Working days according to the employee's schedule

* The employer may establish a different pay period in the collective agreement if this does not worsen the situation of the employees.

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, is called the entire period while a woman is freed from work in order to carry, give birth to a child and care for him until he is 3 years old. But the legislation divided this concept into 2 segments: (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 allowance should be calculated is 140 days, with multiple pregnancy - 194 days, and with difficult births - 156 days. All this is reflected in Art. 10 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. Her experience may have some influence official work. 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.

General definition formula 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. Minimum size benefits in 2018: (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 average earnings (say, 5 last months 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 writes out a sick leave in the antenatal clinic. It indicates the days for which maternity leave is paid.

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

1. Certificate of incapacity for work for pregnancy and childbirth.
2. Certificate of early registration, if relevant (required for 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 the basic sick leave payment, employees 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. One-time payment is made only to one of the parents. 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 employment contract However, it happened, the woman is entitled to calculated compensation. She is entitled to cash 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.