“How long do you need to work to get maternity benefits?” is a pressing question for all expectant mothers.

According to Art. 255 of the Labor Code of the Russian Federation, all women have the right to social benefits, regardless of whether they work or not.

However, when calculating the amount of social guarantees, a number of factors are taken into account, including the length of work experience.

Let us consider each case separately in detail.

In legal terminology there is no concept of “Maternity leave”. This is what we say when a woman plans to take maternity leave or parental leave before the child reaches the age of 1.5 years (3 years).

The right to go on maternity leave is granted only to working women.

The entire period of incapacity for work is 140 calendar days (in case of pregnancy with more than one fetus - 194 days, in case of complicated childbirth - 156 days), payment of social insurance benefits is provided.

An employee working part-time is provided with the same rights and guarantees as an employee working in one place.

It should be clarified that a one-time maternity benefit is paid to employees working in several organizations, at all places of work where an employment contract was concluded.

As for monthly payments, they are made only at the main place of work.

Every woman is entitled to maternity benefits in 2019. Among them:

• officially employed;
• received the legal status of unemployed;
• female students;
• military personnel.

Unemployed women who have not confirmed their social status with the employment service are not entitled to maternity benefits.

Leave granted to care for a child can be used by employed citizens (father, grandmother, grandfather or other relative).

A woman’s insurance experience does not affect the fact of receiving benefits, it affects its size.

Since when calculating maternity benefits, the two previous calendar years are taken into account, we can say that this insurance period is quite sufficient. The size of wages also plays a significant role.

If a pregnant woman’s work experience is 2 years, before the year of pregnancy, the amount of her one-time benefit will correspond to 100% of the average salary. The monthly benefit amount will be 40% of the average salary.

There are cases when a woman has worked only partially for 2 pay years, then the question arises: “How are maternity pay calculated if she has worked for less than 2 years?”

If the total work experience is less than 2 years (less than a year), the calculation is also based on the average salary.

If the work experience is less than 6 months, the amount of the benefit will be calculated based on the minimum wage (in 2019 - 11,280 rubles).

Unemployed women who have confirmed their status with the employment service can count on payments based on the amount of unemployment benefits.

According to the labor code, in case of unofficial employment, maternity leave is not paid.

This situation can be corrected in several ways:

• independently make contributions to the social insurance fund;
• confirm your unemployed status.

Independent deduction of insurance contributions to the Pension Fund involves the payment of a standard or desired amount. Even a one-time deduction gives a woman the right to receive maternity benefits. To apply for benefits, you must contact the FSS.

Having received official unemployed status, a woman will receive monthly unemployment benefits until she goes on maternity leave. In this case, a minimum amount of maternity payments is provided, based on the minimum wage in a particular region.

Calculation examples

A woman’s monthly salary is 25,000 rubles.

Before becoming pregnant, she worked for a full 2 ​​years. There are no deductible periods, singleton pregnancy, and childbirth was without complications.

Calculation of one-time benefit:

• salary – 25,000 rubles;
• settlement period – 24 years (24 months);
• number of days in the billing period – 730 (in a leap year – 731);
• vacation period – 140 days.

(25,000 * 24)/730*140 = 115,068.49 rubles.

Calculation of monthly benefits. P = SZ × 30.4 × 0.4, where:

• P – amount of monthly benefit;
• C3 – average daily wage based on the two previous years;
• 30.4 – (365 days/12 months).

(25000*24)/730*30.4*0.4 = 9,994.52 rubles.

If the work experience is 1 year (1.5 years), the calculation is based on the average salary.

(25000*24)/730*140 = 115,068.49 rubles – one-time benefit.

(25000*24)/730*30.4*0.4 = 9,994.52 rubles. – monthly allowance.

If the experience is less than 6 months

If a woman’s work experience is less than 6 months, the calculation will be based on the minimum wage – 7,800 rubles.

(7800*24)/730*140 = 35 901,36

Monthly allowance:

(7800*24)/730*30,04*0,4 = 3081,36

If you have official unemployed status, maternity benefits will be calculated taking into account the minimum amount of unemployment benefits (850 rubles):

(850*24)/730*140 = 3912.33 rubles.

The monthly benefit will be:

(850*24)/730*30.04*0.4 = 335.78 rubles.

Benefit limit in 2019

If your income is too high, the amount of maternity benefit is limited to certain limits.

The maximum base for calculating insurance premiums in 2017–2019 is 755,000 rubles, in 2016 – 718,000, in 2015 – 711,000.

Thus, if a woman went on maternity leave in 2017, having worked 2016 and 2015, and her total income for these 2 years amounted to an amount higher than indicated, the amount of maternity leave will be calculated as follows:

(711000+718000)/730*140 = 274,054.79 rubles.

The amount from the calculation is paid in a lump sum and is relevant only if the woman was not on maternity leave or sick leave in 2015 and 2016.

In the event of an extended maternity leave, the amount of the benefit will be calculated based on the period indicated on the sick leave certificate - 156 or 194 days.

The minimum amount of maternity leave is paid to a certain category of women:

• working less than 6 months;
• officially unemployed.

In the first case, the benefit is calculated based on the minimum wage; in the second case, the calculation base will be unemployment benefits.

The law regulates the minimum amounts of maternity payments:

• for the first child – 3065.69 rubles;
• for the second child – 6131.37 rubles.

Neither the Social Insurance Fund nor the employer has the right to pay benefits of the following amounts.

If several children are born at the same time, payments increase. For example, at the birth of twins, the minimum amount of maternity leave will be calculated as follows:

3065,69+6131,37 = 9 191,06

Full-time students can count on receiving maternity benefits on a paid or budget basis.

The payment amount is set at the amount of the scholarship at the time of leaving the academic leave.

Part-time students are not entitled to social benefits for pregnancy and childbirth.

Is study included in the experience?

Studying at a technical school or university does not count as work experience. The exception is cadets of educational institutions belonging to the Ministry of Internal Affairs of Russia and the Ministry of Defense of the Russian Federation.

In this case, the insurance period is accrued from the moment the cadets are enrolled in the university.

If a woman goes on maternity leave, the employer is responsible for timely payment of benefits.

The period for transferring funds is regulated by law and is 10 days from the date of application by the copyright holder.

If a woman applies for maternity benefits after 6 months, the benefits will be paid by the social insurance fund. The reasons for missing the deadline for applying for benefits must be valid.

In the absence of insurance experience, the payment of unemployment benefits and maternity benefits is carried out by the employment center.

Conclusion

A woman’s lack of insurance coverage does not deprive her of the right to receive benefits. The amount of payments depends solely on the following factors:

• length of work experience;
• salary amount;
• duration of vacation;
• current minimum wage;
• maximum base for calculating insurance premiums.

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.

396

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

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

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

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

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

Photo pixabay.com

How are maternity benefits calculated?

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

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

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

Attention

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

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

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

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

Minimum amount of maternity payments in 2019 and maximum

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

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

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

Attention

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

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

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

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

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

Attention

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

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

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

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

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

Attention

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

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

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

Maternity payments in 2019 for a non-working mother

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

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

   Attention

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

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

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

2019-07-17

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Maternity leave calculator

Maternity leave calculator online calculates the amount of three maternity benefits: by average earnings, minimum and maximum. The result changes automatically as you enter data.

All rules, limits, regional surcharges and situations are taken into account in the online calculator. Will help increase benefits through clarifications, replacement of years, exceptions of “zero” days.

Your length of service (lifetime)

Need to specify lifetime experience. It doesn’t matter whether it was interrupted or not.

A full calculation of maternity benefits is possible only if the lifetime experience is more than six months. Otherwise - calculation according to the minimum wage.

The unemployed will be able to receive only 2861.32 ₽ from RUSZN (Sobes). In this case, it does not matter whether there was experience. Even if there was a very long experience before that. Women who quit their job less than 30 days ago can receive “full maternity benefits,” but only if they quit due to special circumstances.

If less than six months of experience or the woman is currently unemployed, then salary certificates are not needed.

Full calculation / Minimum / Maximum.

Duration of maternity leave

How long does maternity leave last?
Depending on how the pregnancy progresses, the duration of sick leave may vary.

• 156 days (70+86), ;
• 156 days (0+156) - .
• 194 days (70+124), ;
• 160 or 176 days - ;

Maternity leave date

From 01.07.2017 to 31.12.2017 from 01.01.2018 to 31.04.2018 from 01.05.2018 to 31.12.2018 from 01.01.2019 to 31.12.2019 from 01.01.2020 to 31.12.2020
Minimum wage: 11280 ₽

The date you go on maternity leave determines what minimum wage will be used for the minimum maternity leave calculation, as well as what two years you can take. After all, you cannot take the current year.

The date of maternity leave is determined solely by sick leave. It cannot be changed by statements.

Salary and income

The amounts of sick leave, maternity and child benefits are never included in this calculation.

These amounts are taken into account in the maternity leave calculator. Income cannot be higher than this amount (you will not be able to enter), because... he does not pay contributions to the Social Insurance Fund. For example, for 2018, such income cannot exceed 815,000 rubles.

Estimated years

They take the two years preceding the year of maternity leave (in 2018 - this is from January 1, 2016 to December 31, 2017). At the same time, for choosing years, the start date of sick leave is important, but when the birth is given is not important. You can only take a full year from January 1 to December 31. You cannot select two identical years in the online calculator. It is impossible to take into account the year of maternity leave.

for a child or on maternity leave (at least one day), then, if desired, in the maternity leave calculator, you can replace the year (one year) with the previous year (year) (). You cannot replace years for other reasons (for example, if you didn’t work). In this case, you can only replace it with the previous year. You cannot take any years for replacement.

For example, a woman goes on maternity leave in 2018. Before that, she was on maternity leave for 3 years, 2015-2018. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.

What if you're on vacation all year?

Excluded days

Average earnings are calculated by day. The fewer days the better. If not excluded, they take 730-732 days (the amount for 2 years). It is not advisable to completely exclude days. If there are no days, the calculation is "Minimum".

When calculating maternity and child benefits, the number of days can be reduced. Can be excluded:
regular sick leave maternity leave;
downtime due to the employer's fault etc.).

No other cases can reduce the number of days in the calculator. And if, for example, a woman worked for only a year out of two calculation years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.

Excluded days:

From 0 to 730 (365 + 365). Integer.
Number of days for calculation: 730

results

If there was no income or there are no days to calculate, then the calculation will be minimal.

If the settlement is less than the minimum amount. Get the minimum. Then you do not need to provide salary certificates.

You won't be able to get above the maximum either. Each selected year has its own maximum.

By salary No income ₽ () 0 (salary for 2016 + 2017) ÷ 731 (calendar days) = 0 ₽ (average daily earnings) 0 (average daily earnings) × 140 (length of maternity leave) = If there are no days for settlement, then they will pay at least ₽ If there was no income, then they will pay the minimum

Calculation of the minimum amount: 11163 (minimum wage from 01.05.2018 to 31.12.2018) × 24 (months) ÷ 730 (calendar days for 2 years) × 140 (duration of maternity leave) × 1 (rate at work) + 0% (regional coefficient) = 51380.38 ₽ Calculation of the maximum amount: 718,000 (maximum amount for Social Insurance Fund in 2016) + 755,000 (maximum amount for Social Insurance Fund in 2017) = 1,473,000 (maximum earnings for 2 years) 1,473,000 (maximum earnings for 2 years) ÷ 730 (calendar days for two years) = 2017.81 ₽ (average daily earnings) 2017.81 (average daily earnings) × 140 (duration of maternity leave) = 282493.4 ₽

website/kz/dekretnie.php?stj=1&dnid=140&data=191&zan=1&zanst=1&rk=2&rkpr=30&zp1=0&god1=2017&zp2=0&god2=2018&dnir=0

What are maternity benefits?

Maternity- this is a one-time benefit for pregnancy and childbirth (at least 51,380 rubles in 2018). Maternity leave is issued by the Social Insurance Fund on sick leave for a period of 140 to 194 days. For the calculation, take the average earnings for two calendar years. Only the mother can receive maternity payments.
Such sick leave is given immediately (and paid in one amount) for the entire period and is not divided into parts.
Minimum (according to the minimum wage) - 51,918.9 (from January 1, 2019), 51,380.38 (from May 1, 2018); Maximum - 301095.20 (in 2019), 282493.40 (in 2018).

Duration

• 140 days (70 days before the expected date of birth and 70 days after) in uncomplicated pregnancy;
• 156 days (70+86), if the birth was complicated or the baby;
• 156 days (0+156) premature birth (between 22 and 30 obstetric weeks).
• 194 days (70+124), if several children are expected to be born;
• 194 days (84 days before the birth of the child and 110 after), if several children suddenly appeared;
• 160 or 176 days maternity leave in the Chernobyl zone or in another contamination zone;

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 (255-FZ Article 11.1).

Deadline for maternity leave

Mothers most often go on sick leave for pregnancy and childbirth at 30 weeks. They leave at 28 weeks if the birth of several children is predicted.

Benefits are calculated based on the date of maternity leave. It is especially important if sick leave opens at the end of December or beginning of January.
The exact date of maternity leave is determined solely by the doctor on the sick leave. No amount of statements can correct this date.

Calculation of maternity benefits

1. Minimum
2. Calculation of average earnings for 2 years (according to calculations)
3. Maximum

Minimum > By salary > Maximum

Maternity benefits will be paid to you according to your average earnings, but not less than the minimum and not more than the maximum.

Minimum calculation

The minimum amount of maternity leave is calculated very simply.
Here is an example of the minimum for standard conditions in 2018:

Minimum wage on the day of opening of sick leave (11163) × 24 (months) ÷ 730 (calendar days for 2 years) × 140 (duration of maternity leave) × 1 (rate at work) × 0% (regional coefficient) = 51380.38 ₽

The regional coefficient can be viewed.
To calculate the minimum, always take 730 days

Minimum maternity leave (duration 140 days)
Sick leave opening date	Minimum maternity leave *
	Full rate	Part-time
From 07/01/2017 to 12/31/2017	35901.37 ₽	17950.68 RUR
From 01.01.2018 to 31.04.2018	43675.40 RUR	21837.70 RUR
From 05/01/2018 to 12/31/2018	51380.38 ₽	25690.19 RUR
Since 2019	51918.90 RUR	25959.45 RUR
From 2020 (forecast)	52931.51 RUR	26465.75 RUR
Unemployed	2861.32 RUR

*They cannot pay less than the minimum amount.
If the experience is less than 6 months, then only the minimum amount will be paid.

Calculation of average earnings

Here is an example of calculating average earnings
Uncomplicated singleton pregnancy (140 days) | Income for 2 years 480,000 rubles | 6 days sick (725 days):

480,000 (salary for 2 years) ÷ 725 (calendar days) = 662.07 ₽ (average daily earnings)
662.07 (average daily earnings) × 140 (duration of sick leave) = 92689.8 ₽

Experience does not affect the calculation. There is only one rule - the experience must be more than 6 months, otherwise the minimum.

Salary and income

The salary is taken in full (including personal income tax). Income also includes: vacation pay, official bonuses, business trips (minus sick leave).

Amounts of sick leave, maternity and child benefits are never included in maternity calculations.

For each year's income are established maximum amount limits. Income cannot be higher than this amount (you will not be able to enter), because... he does not pay contributions to the Social Insurance Fund. For example, for 2018, such income cannot exceed 815,000 rubles.

Years to calculate

They take the two years preceding the year of maternity leave (in 2018 - this is from January 1, 2016 to December 31, 2017). At the same time, for choosing years, the start date of sick leave is important, but when the birth is given is not important. You can only take a full year from January 1 to December 31. You cannot choose two identical years. It is impossible to take into account the year of maternity leave.

For example, if a woman goes on maternity leave in 2018, then she will not be able to take 2018 into account under any circumstances.

If you were on maternity leave in the reference year(s) for a child or on maternity leave (at least one day), then, if desired, you can replace the year (one year) with the previous year (year) () You cannot replace years for other reasons (for example, if you did not work). In this case, you can only replace it with the previous year. You cannot take any years for replacement.

For example, a woman goes on maternity leave in 2018. Before that, she was on maternity leave for 3 years, 2015-2018. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.

What if you're on vacation all year? If a woman has been on maternity leave all year, then you can safely take this year, because... it does not affect the calculation (all its days are excluded). But you can’t take two such years. One must include salary and income. Otherwise - minimum.

Is it possible to take only one year? In the case described just above, one year is actually taken, because Maternity days are excluded completely. But the calculation always takes two years.

Days for calculation

The fewer days the better. But you can’t take zero. If there are no days, the calculation is "minimum."

Take 730 or 731 (the number of calendar days in two years). But there are exceptions...

When calculating maternity and child benefits, the number of days 731 can be reduced. When calculating, you need to exclude:
1) periods of temporary disability ( regular sick leave), maternity leave (maternity leave), maternity leave;
2) the period of release of the employee from work with full or partial retention of wages in accordance with the law, if insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued for the retained wages for this period ( downtime due to the employer's fault etc.).

No other cases can reduce the number of days. And if, for example, a woman worked for only a year out of two calculation years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.

Maximum

The maximum amount depends solely on the two years chosen and the length of maternity leave
Example of maximum calculation for selected years 2016 + 2017. Duration 140 days.:

718,000 (maximum amount for Social Insurance Fund in 2016) + 755,000 (maximum amount for Social Insurance Fund in 2017) = 1,473,000 (maximum earnings for 2 years)
1,473,000 (maximum earnings for 2 years) ÷ 730 (calendar days for two years) = 2017.81 ₽ (average daily earnings)
2017.81 (average daily earnings) × 140 (duration of maternity leave) = 282493.4 ₽

Maximum maternity leave (duration 140 days)
Selected years	Maximum
2019+2018	322191.80 RUR
2018+2017	301095.20 RUR
2017+2016	282493.40 ₽
2016+2015	266191.80 ₽
2015+2014	248164.00 RUR
2014+2013	228603.20 RUR
2013+2012	207123.00 RUR
2012+2011	186986.80 RUR
2011+2010	167808.20 RUR
2010+2009 and earlier	159178.60 RUR

All payments to pregnant women and mothers (list)

Type of assistance	Sum
One-time
One-time (+ calculator)	from 51380.38 ₽
for medical care	11,000 ₽
One-time benefit for the birth of a child	RUB 17,479.73
One-time benefit for women registered in medical institutions in the early stages of pregnancy	655.49 ₽ + 600 ₽ in Moscow
Request for financial assistance from the employer (voluntary)	up to 50,000 ₽ personal income tax is not assessed
Providing free land to large families (from 3 children)	Plot
Sick leave to care for a sick child under 15 years of age (+ calculator)	from 150 ₽ per day
Monthly
Monthly (+calculator)	from 4,512 ₽ to 26,152.27 ₽
Monthly payments from 2018 for the first child from the state	from 10,532 ₽
Benefit for the third child from 2019 (list of regions)	about 10,500 ₽
Monthly allowance for a child from one and a half to three years old	50 ₽ and retention of seniority
Alimony: how to collect and amount	from 2,750 ₽ per month
For some categories
One-time benefit for the pregnant wife of a military serviceman undergoing military service.	RUB 25,892.45
Monthly allowance for the child of a soldier undergoing military service upon conscription	11,096.77 ₽ per month.
One-time benefit when placing a child in a family	RUB 17,479.73

Documents for appointment

To assign and pay maternity benefits (maternity benefits), the following documents are needed:

• certificate of incapacity for work (sick leave);
• if the calculation of the B&R benefit will be made for one of the last places of work of the woman’s choice, a certificate from another policyholder stating that the appointment and payment of this benefit is not carried out by this policyholder;
• if you want to replace the calculation years (or one year) with earlier ones, then you also need;
• (if during the billing period the woman worked for other employers). This certificate is not mandatory. You should first make a calculation and understand whether you need to provide it. After all, if you worked a little during the billing period and/or you had a small salary, then the calculation (for example, 20,000 rubles) will come out less than the minimum (35,901.37 rubles for full time) and then there is no point in wasting time on a certificate;
• Sometimes they ask for an application: Sample application for maternity leave for benefits. Although sick leave is usually enough.

If the employee was on maternity or children's leave during the two years included in the calculation, one or both years of the calculation period can be replaced with the previous ones (255-FZ Article 14). Of course, if it’s more profitable for the employee. To do this, she must write a special application. But keep in mind that real payments are taken into account and are not indexed in any way.

Download free sample 31 kb. Word (doc)

Payment

Who pays?

Vacation for all these days, including weekends and holidays, is paid at the expense of the Social Insurance Fund. Moreover, it does not matter what taxation regime the company is in. Payments are made by the employer, and then the FSS (social insurance) reimburses him.

pilot project of the Social Insurance Fund (now there are more than 20 of them), reimbursement of benefits will occur directly to employees from the Social Insurance Fund. In this case, the employer helps the employee collect all documents.

When I get?

Maternity benefits must be calculated and accrued no later than 10 calendar days from the moment the employee applied for it. The basis is the original sick leave certificate. The benefit is paid on the next day when the company pays wages, and in full. That is, there is no need to “split” it by month.

Deadlines

Application deadlines

Maternity benefits are assigned if the application for it is made no later than six months from the date of the end of maternity leave (255-FZ Article 12, paragraph 2).

Recalculation for increase

If you have new documents or decide to calculate using a different method (, ,), you have the right to apply for a recalculation of benefits within three years to increase the amount of maternity benefits.

The application is written in free form.

Can I choose a date or reschedule?

The issuance of certificates of incapacity for work during pregnancy and childbirth is carried out at 30 weeks of pregnancy (clause 46 of the Procedure for issuing certificates of incapacity for work, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n).

If a woman, when contacting a medical organization within the prescribed period, refuses to receive a certificate of incapacity for work under the BiR for the period of maternity leave, her refusal is recorded in the medical documentation. When a woman before childbirth repeatedly applies for a certificate of incapacity for work for maternity leave, the certificate of incapacity for work is issued for all 140 (156 or 194) calendar days from the date of the initial application for the specified document, but not earlier than the period established by the first paragraphs or the second of this paragraph.

Those. theoretically, the deadline can be postponed to a later date (for example, to January, so that the current year is included in the calculation). It is not possible to go to an earlier date.

Pension (experience)

The period of sick leave (it is sick leave, not vacation) for pregnancy and childbirth (in common parlance “maternity leave”) is always included in the pension period, as well as any period of incapacity (clause 2, clause 1, article 11 of the Federal Law of December 17, 2001 N 173-FZ "On labor pensions in the Russian Federation").

Vacation experience

The period of maternity leave is included in the leave period, but the period of parental leave up to one and a half (three) years is not included.

Rights

Annual vacation due!

According to Art. 260 TK. “Before or immediately after maternity leave, or at the end of parental leave, a woman, at her request, is granted annual paid leave (28 days), regardless of her length of service with a given employer.” .

Moreover, if a woman has less than 28 days of vacation time, vacation pay is given to her in advance. These vacation pay are either included in the vacation period or returned upon dismissal.

Where to go if maternity benefits were accrued incorrectly?

First try to resolve this issue with an accountant. If it doesn’t work out, then contact the labor inspectorate or the Social Insurance Fund. Recalculation can be requested within 3 years.

Absenteeism and dismissal

It is impossible to dismiss a pregnant woman from an existing organization (and individual entrepreneur) (Article 261 of the Labor Code of the Russian Federation) at the initiative of the employer. Also, it is impossible for such a woman to be given absenteeism, because Pregnancy is always a valid reason for not showing up for work.

If a maternity leaver was fired during the liquidation of the organization

It is necessary to take certificates and go to the social security authorities (RUSZN) - they will continue to pay benefits in full, as before dismissal.

Employees of organizations in which bankruptcy proceedings have begun can apply directly to the Social Insurance Fund to receive sick leave or maternity benefits (Federal Law of March 9, 2016 No. 55-FZ).

Is it possible to go back to work early?

An employee has the right to go to work before the end of maternity leave. However, you cannot receive benefits and wages at the same time (there may be claims from the Social Insurance Fund). Therefore, you can only leave unofficially.

Fixed-term employment agreement (contract)

If the employee finds herself in a situation and a fixed-term employment contract was concluded with her, then its validity is extended until the employee returns from sick leave for pregnancy and childbirth (maternity leave). They cannot fire such an employee earlier.

If a student is on maternity leave

Women studying for maternity benefits are entitled to maternity benefits. full-time education in educational institutions of primary vocational, secondary vocational and higher vocational education (HEIs), in institutions of postgraduate vocational education. This benefit is paid to student mothers in the amount of the scholarship established by the educational institution (Resolution of the Government of the Russian Federation No. 865 of December 30, 2006).

Situations

What if you have two jobs?

I. 1 employer for more than two years and 2 employers for more than two years. If an employee worked in several places at the time the maternity leave was issued, and in the previous two years she worked all the time in the same place, then maternity payments are made for all places of work. Monthly maternity benefit is paid only to one place of work of the employee’s choice and is calculated from the employee’s average earnings.

II. 1 employer for less than two years and 2 employers for less than two years. If an employee at the time of issuance of maternity leave worked for several insurers, and in the previous two worked for other insurers, then all payments are assigned to her by the employer at one of the last places of work of the maternity leaver’s choice.

III. 1 employer for more than two years, and 2 employers for less than two years If an employee at the time of issuance of maternity leave worked for several insurers (employers), and in the two previous years she worked for both those and other insurers, then maternity payments can be made either for one place of work, from the average earnings for all employers, and for all current employers, from the average earnings at the current place.

Although, according to the judges of the Moscow District, the resolution of May 11, 2016 No. F05-5284/2016 states that a maternity leaver should in any case receive two benefits (clause 2 of Article 13 of the Federal Law of December 29, 2006 No. 255-FZ ).

If your lifetime experience is less than six months

If your total insurance period is less than 6 months, then you will receive maternity leave - 1 minimum wage rubles per month. Also, if during the calculations the amount turned out to be less than the calculation according to the minimum wage, then the calculation according to the minimum wage is taken (see above in the table).

The minimum wage in all regions is the federal one. No surcharges. The minimum wage from July 1, 2016 is 7,500 rubles.

What if I work part time?

If an employee works part-time, the minimum wage for minimum maternity leave must be recalculated. Let's say, for a part-time employee, the minimum wage will be 2,165 rubles. (RUB 4,330: 2).

If a maternity leaver is unemployed?

Unemployed women should contact the local branch of RUSZN (district department of social protection of the population, also known as RUSZN, also known as Paradise SOBES). The payment is made by the territorial body of the Social Insurance Fund that assigned the benefit. You can also register with the employment center and receive unemployment benefits.

If twins were unexpectedly born or adopted

If a maternity leave was initially issued with sick leave for 140 days, but she unexpectedly gave birth to twins, the sick leave (maternity leave time) should be extended by 54 days. Not only pregnant women can count on maternity benefits. This right is also given to women who decide to adopt a baby under three months of age. They are paid benefits for the period from the date of adoption until the expiration of 70 days from the date of birth of the child. If a family takes two or more children, then the following period is paid: from adoption to 110 days from the date of birth of the children.

If I go on vacation before my maternity leave, will this affect my maternity benefits?

It will have an effect, but only slightly - vacation pay is included in the calculation, but usually they are almost equal to the salary.

If the maternity leaver had no income during the billing period

The calculation includes all payments for all places of work for the last two calendar years for which contributions to the Social Insurance Fund of the Russian Federation were accrued. But in practice, it is quite possible that the employee had no income during the estimated two years. In this case, the benefit must be calculated based on the minimum wage.

If the employee was on maternity or child leave during the two years included in the calculation

If the employee was on maternity or children's leave during the two years included in the calculation, one or both years of the calculation period can be replaced with the previous ones (255-FZ Article 14). Of course, if it’s more profitable for the employee. To do this, she must write a special application. But keep in mind: real payments are taken into account and are not indexed in any way.

If you recently got a job and had no earnings in the previous two years, you cannot replace the years on this basis alone.

In this case, you can only replace it with the previous year. You cannot take any years for replacement.

Accountant (Reporting)

Taxes on maternity leave

Income tax (personal income tax 13%) is not withheld from maternity leave. Contributions to the Pension Fund and the Social Insurance Fund from these payments are also not made (In accordance with paragraph 1, paragraph 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds").

Reporting

The company receives funds for maternity leave within 10 calendar days after it submits all the necessary documents. You need to submit a written application to the Federal Insurance Fund of the Russian Federation, a calculation in Form 4-FSS of the Russian Federation for the period confirming the accrual of expenses for the payment of insurance coverage; they may also require a calculation of benefits. Individual entrepreneurs (unlike organizations) can receive these funds to any account (even personal) or savings book.

First, the organization (IP) pays this benefit (or part of it), then the Social Insurance Fund reimburses it. If the FSS refused to reimburse this benefit, then it must either be returned, or additional insurance premiums must be charged and personal income tax withheld, because then this amount is essentially a regular premium. Or you can spend it as financial assistance

In those regions where it operates pilot project FSS does not need to reflect maternity leave in reporting. After all, the FSS pays them directly.

Financial responsibility from maternity leave

The employer does not have the right to deduct anything from maternity benefits, as well as child care benefits. Even if a liability agreement is signed and you cause damage to property, benefits are always paid in full.

Reimbursement of benefits and expenses 2017

Since 2017, all benefits and expenses must be reimbursed from the Federal Tax Service. To do this, for periods before 2017, you must provide 4-FSS, and after 2017, a calculation certificate (its Form has not yet been approved).

In those regions where the Social Insurance Fund pilot project operates (there are now more than 20), benefits will be reimbursed directly to employees from the Social Insurance Fund. In 2020, all regions will join this project.

Woman entrepreneur (IP)

Benefit amount

If IP paid voluntarily contributions to the Social Insurance Fund - the benefit will be minimal. From May 1, 2018 - 51,380.38 rubles.

Total 2 options: either the minimum wage from the Social Insurance Fund or nothing.

Required condition!

Contributions must be paid for the previous calendar year (Article 4.5, clause 6 of 255-FZ).

Those. if you open maternity sick leave in 18, then contributions must be paid for the entire 17 year.

Amount of contributions

All women pay (voluntarily) a fixed amount to the Social Insurance Fund based on the same minimum wage. An entrepreneur cannot pay more or less than the minimum wage.

Fees:
7500 minimum wage *2.9% rate = 217.50 rub./month or 2610 rub. for the whole of 2017,
9489*2.9% = 275.18 rubles/month or 3133.43 rubles. for the whole of 2018.

Payment by individual entrepreneur to the Pension Fund of Russia

A woman individual entrepreneur on maternity leave may not pay contributions to the Pension Fund (letter of the Ministry of Health and Social Development of Russia dated March 22, 2011 No. 19-5/10/2-2767). This issue is controversial, but the courts are on the side of the individual entrepreneur. Since 2013, changes have been made to 212-FZ Part 6-7 Article 14: it is possible not to pay fixed contributions during the period of care of one of the parents for each child until he reaches the age of one and a half years, but no more than three years in total if presented documents confirming the absence of activity during the specified periods.

Documentation

A business woman must provide the following documents to the Social Insurance Fund:

• Application of an individual entrepreneur to the Federal Social Insurance Fund of Russia for the assignment of maternity benefits; (Word, 37 kb.)
• sick leave;

Reporting

Employment

If the individual entrepreneur also works under an employment contract

There may be various options for receiving maternity benefits:

• at the time of the insured event, the individual entrepreneur had not changed his job under an employment contract in the two previous calendar years and at the same time operated as an individual entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia for the two previous calendar years. In this case, he receives benefits in two places: at the territorial branch of the Federal Social Insurance Fund of Russia at his place of residence and at the employer with whom the employment contract is concluded;
• at the time of the insured event, the individual entrepreneur had worked for other employers in the two previous calendar years and was not registered as an entrepreneur (voluntary policyholder). Then benefits are paid to him in one place - at the last employer with whom the employment contract was concluded;
• at the time of the insured event, the individual entrepreneur had worked both for the current employer and for other employers in the two previous calendar years, and at the same time operated as an entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia for the two previous calendar years. In this case, he has the right to choose where to receive benefits - for all places of work (both at the territorial branch of the FSS of Russia and at the last employer) or at one of them (only at the territorial branch of the FSS of Russia or only at the last employer).

If the woman worked as an individual entrepreneur or got a job later, then she cannot provide any salary certificates from her individual entrepreneur. After all, the income of an individual entrepreneur is not a salary. The income of an individual entrepreneur for the Social Insurance Fund is always zero (even if the individual entrepreneur is a member there voluntarily), because the individual entrepreneur does not pay his own salary.