From the presented article, you will learn, in particular, how candidates are selected for an invitation to a meeting of such a commission and what to do when you receive an information letter and notification of a taxpayer's call from the inspection. Virtually everyone tax schemes has its weak point. (Slightly paraphrasing V. I. Lenin, one can say that there will always be a link that the tax authorities need to grab onto in order to pull out the entire chain.

The employee has the right to apply for benefits within 6 months. Having received a sick leave from the employee, the employer must first of all make sure that he was provided with the original.

Calculation of sick leave on the basis of a copy cannot be made. If the employee quit and within 30 calendar days after the dismissal applies to former employer with a request for payment of benefits, then this request must be granted.

consultant pulse

15 hours 1 art. 9 federal law dated 24.07.2009 N 212-FZ

"On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, federal fund mandatory health insurance And territorial funds compulsory health insurance"

(hereinafter - Law N 212-FZ)).

That is, the employer is not entitled to pay social benefits to foreign workers temporarily staying in the Russian Federation at the expense of the FSS of the Russian Federation, even if the employee brings sick leave.

Hospital foreigner

What if the employee has worked at the current place of work for less than six months, but the total length of his work in the territory of the Russian Federation exceeds this period? You need to find out if you paid regular insurance premiums his previous employer: if yes, then the period of payment of contributions at the previous place of work can be safely counted as insurance experience.

In order to receive a sick leave, a foreigner with a medical insurance policy in hand should be sent to the clinic at the place of residence - to receive a certificate of incapacity for work issued in accordance with all the rules (p.

Sick leave of another country

While abroad, the employee, for objective reasons, could not receive a certificate of incapacity for work on the spot of the sample established in our country.

But because of this, the employee should not be deprived of temporary disability benefits, and for this, the sick leave of another country must be legalized. The method of confirming the fact of temporary incapacity for work during the period of stay abroad is established by the Procedure for issuing certificates of incapacity for work (Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n)

Issuance of certificates of incapacity for work and their payment to foreign citizens

1 st.

2 of the Federal Law No. 115-FZ dated July 25, 2002

"On the legal status of foreign citizens in the Russian Federation"

: - a foreign citizen permanently residing in the Russian Federation - a person who has received a residence permit; - a foreign citizen temporarily residing in the Russian Federation - a person who has received a temporary residence permit; Thus, in order to make a decision on issuing a certificate of incapacity for work to a foreign citizen, the attending physician is obliged to familiarize himself with the documents proving the identity of the latter and confirming the legal grounds for his presence on the territory of the Russian Federation.

Employers should remember that they have a responsibility not only to pay benefits on time and correctly.

What circumstances should make an official think about whether it is necessary to pay a sick leave to an employee at all?

21 September 2020

Temporarily staying foreigners-HQS are not paid sick leave

Foreign workers - highly qualified specialists temporarily residing in Russia are not subject to compulsory social insurance in case of temporary disability and in connection with motherhood. Accordingly, they are not paid sick leave.

If foreign HQS workers have the status of permanently or temporarily residing in the territory of the Russian Federation, they are subject to compulsory social insurance, and, accordingly, payments made in their favor are subject to insurance contributions to the Social Insurance Fund of the Russian Federation.

Since recently, temporary disability benefits are also available to foreign workers who stay in Russia temporarily. About who is entitled to payment for temporary disability and how the registration of a hospital foreigner is done, read the article.

From this article you will learn:

• under what conditions the sick leave of a foreigner is paid;
• Do employers have the right to pay benefits to foreign workers at the expense of own funds;
• whether there are special rules for employees-citizens of the EAEU countries.

Starting from 2015, absolutely all foreigners temporarily staying in the territory of the Russian Federation can receive temporary disability benefits paid from the Social Insurance Fund. True, for this, the employer must fulfill an important condition - to pay insurance premiums for the employee within six months to the month of registration of the sick leave (Article 2 of the Federal Law of December 29, 2006 No. 255-FZ, letter of the Ministry of Labor of Russia of March 6, 2015 No. 17 -1/B-100). General rule does not apply to representatives of the EAEU countries: they are entitled to sick leave immediately after official employment in Russia, regardless of their status.

Don't miss important e-zine material:

When and how is a sick leave issued to a foreigner?

The right to hospital benefits is granted only to insured foreign citizens belonging to one of the categories listed in. Sick leave of a foreigner in 2016 is paid if he:

• resides permanently or temporarily in Russia or has refugee status;
• temporarily resides in Russia, including as a person who has received temporary asylum.

Representatives of the first category of workers are entitled to all types of mandatory social insurance benefits, like citizens of the Russian Federation (), and their employer is obliged to pay contributions to the FSS in the amount of 2.9% (Federal Law of July 24, 2009 No. 212-FZ). Foreigners belonging to the second category can receive benefits if the employer complies with the conditions stipulated. The amount of the insurance premium in this case is 1.8% ().

What if the employee has worked at the current place of work for less than six months, but the total length of his work in the territory of the Russian Federation exceeds this period? You need to find out if his previous employer paid regular insurance premiums: if so, then the period of payment of contributions at the previous place of work can be safely counted as insurance experience. To obtain sick leave, a foreigner with a medical insurance policy in hand should be sent to the clinic at the place of residence - to receive a certificate of incapacity for work issued in accordance with all the rules (Approved Procedure).

Important: Since 2015, citizens of other countries who have issued documents for temporary residence in Russia can only receive insurance payments related to temporary disability, but not benefits for child care, pregnancy and childbirth and other types of social security. However, this does not prohibit the employer from paying additional benefits to foreigners on their own initiative, from the company's funds ( ).

How is a sick leave for a foreigner issued in 2016 if he is a citizen of a country - a member of the EAEU?

On the basis of the (EAEU) effective from January 2, 2015, citizens of Armenia, Belarus and Kazakhstan are in a special position and, regardless of their status, are provided with all types of benefits for compulsory social insurance from the moment of employment (Article 98 of the Treaty on the EAEU, letter of the Ministry of Labor of Russia dated March 13 2015 No. 17-3/OOG-268). The work experience earned while staying in the EAEU countries is counted in Russia when applying for social insurance (), but for this, a temporarily staying foreigner must have a VHI policy - a document that must be presented when applying for a job (the first article 327.3 of the Labor Code of the Russian Federation).

Alternatively, the employer may enter into an agreement on the provision of paid medical services a foreigner with a medical institution at the place of residence, reflecting this fact in the employment contract (the second article 327.2 of the Labor Code of the Russian Federation). Without an agreement on medical care or a VHI policy, it is impossible to allow a foreign employee to work, and if the employee does not receive a new policy within a month after the expiration of the document, he should be fired in accordance with the articles and the Labor Code of the Russian Federation.

Attached files

• Order on the procedure for verifying the authenticity of sick leave certificates (form).doc
• Journal of registration of sheets of temporary disability (form).doc
• Sick leave (fragment). Employee experience less than eight years 9 form).doc

Available only to subscribers

• Order on the procedure for verifying the authenticity of sick leave certificates (sample).doc
• Register of temporary disability leaves (sample).doc
• Sick leave (fragment). Employee experience less than eight years (sample).doc

From July 1, 2015, for the first time, foreign employees who temporarily stay in Russia will be entitled to temporary disability benefits. Pay only sick days that are open from July 1, 2015. If a temporarily staying worker falls ill in June and recovers in July, he is not entitled to allowance for the July days. We will tell you in detail how to pay sick leave to migrants.

Advice on how to check the calculation of contributions and benefits for foreigners

The online service for calculating and processing payments will help you calculate contributions, sick leave and other payments to foreign workers.
Just indicate the conditions of residence of the employee in Russia and his citizenship. The Chief Accountant program will calculate the employee's salary, contributions and withhold personal income tax depending on the status of a foreigner (resident or non-resident). And when 6 months pass from the moment the company began paying contributions for the employee, the sick leave will also be calculated.

And most importantly, the Glavbukh Program itself generates reporting on contributions: it will fill in RSV-1 and 4-FSS information on accruals and contributions to foreign workers as needed. to get acquainted with all the possibilities of the Chief Accountant Program you can get right now.

Which foreigners need to pay sick leave

The right to sick leave is available to foreigners who:

• reside permanently or temporarily in Russia;
• are stateless.

In addition, in 2015 companies will need to pay sick leave to foreigners temporarily staying in Russia. But only if the policyholder paid contributions to the FSS of Russia for them for at least six months before the month when the insured event occurred. The exception is temporary foreigners who are highly qualified specialists. They are not insured persons, so they are not entitled to sick leave. This procedure is provided for by Article 2 of the Law of December 29, 2006 No. 255-FZ.

Separate rules apply when a foreign refugee or has received temporary asylum in Russia. Sick leave to a foreign worker who has become a refugee is paid according to the same rules as for Russian citizens. And a sick leave for a foreign worker who has received temporary asylum is according to the rules for temporary residents.

Citizens of the Republics of Belarus, Kazakhstan, Armenia and Kyrgyzstan, who work in Russia under employment contracts, pay sick leave in accordance with Russian law. After all, the citizens of these states have the right to social security on the same terms as the citizens of Russia (clause 3, article 98 of the Treaty on the Eurasian Economic Union). And social security includes, including insurance in case of temporary disability.

Thus, citizens of Belarus, Kazakhstan, Kyrgyzstan or Armenia, working in Russia under employment contracts, are insured persons, regardless of status. The correctness of this approach is confirmed by the Ministry of Labor of Russia in a letter dated December 5, 2014 No. 17-1 / 10 / V-8313.

The work (insurance) experience earned by citizens of Belarus, Kazakhstan, Kyrgyzstan and Armenia in their home country will be counted in Russia for social insurance purposes.

In reporting on insurance premiums, payments to foreign workers are shown in a special manner. Details on how to reflect such payments in the financial statements can be found in the article about 4-FSS and RSV-1.

How to calculate sick leave for a foreigner

Many foreign workers who need to pay sick leave since 2015 do not have certificates of earnings for previous years in the form approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n. For example, if a refugee has recently arrived in Russia, he is unlikely to have any contributory earnings for 2013 and 2014 ( billing period). And if a foreigner is temporarily staying in Russia, then until 2015, employers will not pay contributions for him. Therefore, there is no taxable income in the billing period.

In all these cases, the Russian employer can calculate the allowance only on the basis of the minimum wage.

But perhaps a temporary worker came to you in the middle of the year. Therefore, it is not clear whether the previous employer paid contributions for him for 6 months. Then look at the certificate from the previous place of work. And sum up all the periods during which the contributions were transferred.

Example
The employee was ill for eight calendar days, from July 2 to July 9, 2015 inclusive. The employee came to Russia from Moldova and got a job at the company in December 2014. The migrant has the status of temporarily staying in Russia. At the time of his illness, his insurance record was more than six months, but less than five years. The settlement period is 2013 - 2014. During this period, the employee did not have earnings from which contributions to the FSS of the Russian Federation would be paid. So, it is necessary to calculate the allowance based on the minimum wage.

The employee works full time, regional wage coefficients in the region are not established. The amount of the benefit will be:

5965 rub. × 24 months : 730 days × 60% × 8 days = 941.33 rubles.

Glavbukh program correctly calculates contributions to foreign employees

The online service will calculate the contributions itself, taking into account the data on the citizenship and residence status of the employee. Specify information about the employee in the program once.

The program will accrue contributions from payments to the employee correctly. In the FIU - at the rate of 22 percent. In the FSS, contributions in case of temporary disability at a rate of 1.8 percent.

The Chief Accountant program will save you from making a mistake - it will not allow a temporarily staying foreigner to issue a sick leave until 6 months have passed since the contributions began to be paid for him.

And also it will not allow to accrue those benefits that are generally not due to such a foreigner (for pregnancy and childbirth and caring for a child up to 1.5 and 3 years old).

After six months have passed since the company began to accrue contributions for a temporarily staying foreigner, sick leave in case of illness of the employee himself can be issued.

The Glavbukh program will calculate the sick leave and fill out a calculation certificate.

And most importantly! All data on foreigners will be correctly transferred by the Glavbukh program to the reporting on contributions (forms RSV-1 and 4-FSS).

And try everything yourself!

Undoubtedly, the main task of the state is to take care of its citizens. But foreign workers working at Russian enterprises also have certain rights and guarantees. So, the employer can accrue temporary disability benefits to a non-resident employee. Sick leave for foreign citizens is issued taking into account certain features.

What are the features of sick leave for foreign citizens

Since 2015, employers are required to calculate temporary disability benefits for foreigners working on official grounds. This right has arisen for foreign workers since Russian legislation obligated employers to pay insurance premiums to the FSS from their income.

Registration of a disability certificate for foreign employees has its own characteristics:

1. When contacting a medical institution for the purpose of obtaining sick leave a foreigner must have a passport (or other identity card) of a foreign citizen with a translation into Russian.
2. The certificate of incapacity for work is issued on the day of contacting the attending physician or later - at the discretion of the employee.
3. As in the case of Russian citizens, sick leave is not issued “backdating”. Moreover, if the employee left for his native country and fell ill there, he must issue a confirmation paper, and then exchange it in a Russian clinic for a form approved by the laws of Russia.
4. The annual leave, during which a sick leave was issued, is extended by the number of days indicated on the sick leave or postponed to another time.

The terms of the sick leave granted to foreigners coincide with the time spent on treatment by Russian citizens. Doctors general practice issue a document valid for up to 15 days, dentists and paramedics - up to 10 days. Extension is allowed by decision of the medical commission for temporary disability. Longer sick leave is issued to an employee who has undergone a serious illness, surgery.

In what cases sick leave is paid to foreign citizens

In order to qualify for sick pay from a Russian employer, a foreign citizen must legally reside in Russia:

• temporarily resides in the country on the basis of a temporary residence permit;
• permanently reside in the country on the basis of a residence permit.

The first 2 days of sick leave are paid to a foreign employee from the employer's funds, the next days - from the FSS budget.

The disability certificate will not be paid if:

• a foreigner temporarily stays in Russia on the basis of a visa (for countries with visa entry), a migration card (for countries with visa-free entry);
• the employer has hired the worker for informal work and does not act as insurance agent(does not pay insurance premiums);
• a foreign worker works illegally in Russia or violates the migration regime.

In case of pregnancy of a foreign employee, the employer also calculates the hospital allowance after the woman hands over the following documents to the employer:

• a certificate with the calculation of average earnings for the previous 2 years (not required if the employee has been working at the enterprise for more than 2 years);
• sick leave issued by a gynecologist, obstetrician-gynecologist or paramedic (in the absence of a doctor) accredited medical institution on Russian territory.

Even if there is no information on average earnings for the previous 2 years, payments will be made on the basis of the current in Russia Minimum Size Wage (minimum wage). From July 1, 2017, it is equal to 7800 rubles.

How sick leave is paid to foreign citizens

The accountant, who was instructed by the employer to calculate temporary disability benefits for a foreign citizen, operates according to the following scheme:

• determines the total earnings for the last 2 years (according to the data at the enterprise, according to information from Pension Fund or according to certificates from former employers);
• calculates the sum of the average daily earnings for these 2 years by dividing total income for 730 days (or 731 days if the year was a leap year);
• determines the actual earnings (that is, the income from which deductions were made to the FSS);
• takes into account the length of service (time of employment in Russia);
• calculates the amount of sick leave for one day of sick leave;
• calculates the total amount of sick leave.

To find out what kind of allowance a foreigner is entitled to, you can use the formula:

RBP \u003d FZRP: 730 (731) x KSS x KDB,

where RBP is the amount of the hospital benefit;

FZRP - actual total earnings for the billing period;

KSS is a coefficient depending on insurance experience(1 - if the experience is more than 8 years; 0.8, if the experience is from 5 to 8 years; 0.6, if the experience is less than 5 years; according to the minimum wage - if the experience is less than 6 months or absent);

KDB - the number of days indicated on the sick leave.

Legislative acts on the topic

Common Mistakes

Error: A foreign worker works in two Russian organizations at once. The employer did not take into account the amount of earnings at the second place of work to calculate the hospital benefit.

The migration status of a foreign worker has changed - it was a temporary stay, and it became a temporary resident. How to determine the length of service for the purpose of benefits?

Only persons who are subject to compulsory social insurance are entitled to receive benefits for temporary disability and in connection with motherhood (part 4 of article 2 of the Federal Law of December 29, 2006 N 255-FZ, hereinafter - Law N 255-FZ).

Foreign citizens temporarily staying in the Russian Federation are not subject to social insurance in case of temporary disability and in connection with motherhood, therefore they are not entitled to receive benefits.

In contrast, foreigners permanently or temporarily residing on the territory of the Russian Federation and working under labor contracts are classified as insured persons (part 1, article 2 of Law N 255-FZ).

Note. Who cannot receive sickness and maternity benefits:

Temporarily staying foreign workers (Part 1, Article 2 of Law No. 255-FZ);

Performers of work under civil law contracts (part 1 of article 2 of Law N 255-FZ).

Migration status has changed

From the moment a foreign worker becomes a temporary resident and receives a residence permit (paragraph 11, paragraph 1, article 2 of the Federal Law of July 25, 2002 N 115-FZ), he is recognized as an insured person.

The status of a temporary resident confirms the temporary residence permit. The permit is issued in the form of a mark in the passport. The permit is valid for three years, and its extension is not provided for by the legislation of the Russian Federation.

On the onset insured event an employee temporarily residing in Russia can apply to medical organization for a certificate of incapacity for work and present it to the employer to receive benefits (clause 1 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 N 624n).

Insurance experience and benefits

The amount of benefits for temporary disability and for pregnancy and childbirth depend on the length of the insurance period of the employee at the time of the insured event (clause 7 of the Rules approved by order of the Ministry of Health and Social Development of Russia of 06.02.2007 N 91).

The amount of temporary disability benefits and insurance experience

Part 1 of Article 7 of Law N 255-FZ establishes the following dependence of the amount of benefits on the length of the insurance period:

100% of average earnings - with insurance experience of 8 years or more;

80% of average earnings - from 5 to 8 years;

60% of average earnings - up to 5 years.

The amount of maternity benefit and insurance period

The maternity benefit is paid to the insured woman (parts 1 and 3 of article 11 of Law N 255-FZ):

In the amount of 100% - if her insurance experience is 6 months or more;

In the amount of the minimum wage for each calendar month, if the insurance period is less than 6 months.

We calculate the insurance period for the appointment of maternity benefits

As a rule, the work experience of a foreign citizen outside the territory of the Russian Federation is not taken into account when assigning benefits in Russia. But in some cases, foreign work experience is subject to accounting.

When is credit for foreign experience allowed?

Work experience earned foreign citizens during the period of employment in the territory of another state, it will be recognized in the Russian Federation if Russia has concluded appropriate agreements with these countries (part 2 of article 1.1 of Law N 255-FZ).

For example, such agreements are signed:

With Ukraine — Agreement between the Government of the Russian Federation and the Government of Ukraine on labor activity and social protection citizens of Russia and Ukraine working outside the borders of their states, dated 14.01.93;

Armenia - Agreement between the Government of the Russian Federation and the Government of the Republic of Armenia on labor activity and social protection of citizens of the Russian Federation working in the territory of the Republic of Armenia and citizens of the Republic of Armenia working in the territory of the Russian Federation, dated 19.07.94;

Belarus - Decision of the Supreme Council of the Community of Belarus and Russia dated 06.22.96 N 4 "On equal rights of citizens to employment, remuneration and the provision of other social and labor guarantees", Agreement between the Russian Federation and the Republic of Belarus dated 01.24.2006 "On cooperation in the field of social security";

Moldova - Agreement between the Government of the Russian Federation and the Government of the Republic of Moldova on labor activity and social protection of citizens of the Russian Federation and the Republic of Moldova working outside the borders of their states, dated May 27, 1993;

Kingdom of Spain - Treaty between Russian Federation and the Kingdom of Spain on social security, dated 11.04.94.

And although we are talking about recognizing the length of service of a foreign worker, and when assigning benefits, the length of service is taken into account, in the case under consideration, these concepts are identical. Such a conclusion can be drawn from part 2 of article 1.1 of Law N 255-FZ and, for example, article 7 of the Treaty between the Russian Federation and the Republic of Belarus of 01/24/2006. It says that when determining the amount of benefits for temporary disability and in connection with motherhood, the insurance (labor) length of service acquired in both countries is fully taken into account.

What documents will confirm the periods of work of a foreigner in his country and in Russia

period of work abroad. The fact that a citizen worked in one of the countries with which Russia has concluded agreements on mutual recognition of work experience, he can prove by submitting copies of the work book to the Russian employer and employment contract translated into Russian and notarized.

Period of work in Russia. Only those periods of work that are confirmed by:

An entry in the work book;

Written employment contract;

Certificate of the previous employer, municipal (state) body;

Extract from orders;

Copies of personal accounts and statements for the issuance of salaries.

This is provided for by paragraphs 2, 8, 9 and 10 of the Rules for calculating and confirming the insurance period for determining the amount of benefits for temporary disability, for pregnancy and childbirth, approved by order of the Ministry of Health and Social Development of Russia of 06.02.2007 N 91.

Example 1. E. Tyshkevich, a citizen of the Republic of Belarus, from March 3, 2011 to June 4, 2012, worked in her home country, then came to Russia. Here she got a job on October 31, 2013.

The employee submitted to the Russian employer a document certified by a seal containing information about the duration of work and wages(per month). On November 5, 2013, E. Tyshkevich received the status of a temporary resident in the territory of the Russian Federation.

On April 21, 2014, an employee goes on maternity leave. On that day, she submitted to the employer an application for leave and the appointment of benefits, as well as a certificate of incapacity for work.

In what order should the insurance period be determined for the appointment of maternity benefits?

Solution. The insurance period is determined on the day of the insured event (clause 7 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated February 6, 2007 N 91).

The billing period for the employee will include 2013 and 2012. In the billing period, the employee was not on maternity or parental leave, so she cannot replace these years with previous ones (part 1 of article 14 of Law N 255-FZ).

Insurance contributions to the FSS of the Russian Federation for an employee were first transferred for November 2013, when the status of a foreign woman changed. From this month, the employee is considered to be insured in the system of compulsory social insurance.

The work experience of an employee, accumulated by an employee in her home country, the Russian company will take into account when determining her insurance period for receiving maternity benefits in Russia (Article 7 of the Agreement between the Russian Federation and the Republic of Belarus of 01/24/2006).

The length of service for benefits is calculated according to the legislation of the country in which the labor activity was carried out.

By the time the application for maternity leave was written, the employee had been working in Russia for 5 months and 21 days. At the same time, insurance premiums were paid for 5 months and 16 days.

It follows from the employee's work book that she worked in Belarus from March 3, 2011 to June 4, 2012 - 15 months and 2 days. Taking this into account, the insurance period by the time of the insured event will be 20 months and 18 days.

The allowance for pregnancy and childbirth will be assigned to E. Tyshkevich in the amount of 100% of the average earnings. This is provided for by part 1 of article 11 of Law N 255-FZ.

Seniority is taken into account, accruals - no

The earnings from which benefits are calculated should include only payments and remunerations for which insurance contributions to the FSS of the Russian Federation are accrued in accordance with the legislation of the Russian Federation (Article 8 of the Federal Law of July 24, 2009 N 212-FZ).

Remuneration received by a foreign employee in the billing period in the territory of a foreign state, from which insurance premiums for temporary disability and in connection with motherhood were not charged, cannot be taken into account when calculating benefits (part 1 of article 14 of Law N 255-FZ) .

Example 2. In the billing period, E. Tyshkevich, a citizen of the Republic of Belarus, earned 34,800,892 at home Belarusian ruble(in the period from January 1 to June 4, 2012). On the territory of Russia in the period from October 31 to December 31, 2013, she earned 143,043.48 rubles. (70,000 rubles: 23 working days x 1 working day + 70,000 rubles x 2 months). What is the amount of payments taken into account for calculating the maternity benefit?

Solution. Insurance premiums in case of temporary disability and in connection with motherhood, the accountant began to accrue from the earnings received by the employee starting from November 5, 2013. On this day, E. Tyshkevich received the status of a temporary resident.

In the billing period, the amount of payments for which contributions were accrued amounted to 136,500 rubles. (70,000 rubles: 20 working days x 19 working days + 70,000 rubles).

Earnings received by an employee in the billing period in the Republic of Belarus, as well as in a Russian company in the period from October 31 to November 4, 2013, will not be taken into account.

There is no mutual offset of experience

If an agreement on mutual recognition of seniority has not been concluded between the Russian Federation and a foreign state, the billing period for the payment of benefits will include only periods in which insurance premiums were paid to the FSS of the Russian Federation for a foreign worker in case of temporary disability and in connection with motherhood (part 1 article 16 of the Law N 255-FZ).

Example 3. Let's change the conditions of example 1. Suppose that the employee is a citizen of a state that does not have an agreement with Russia on the mutual recognition of seniority. What is the insurance experience of the employee as of April 21, 2014?

Solution. Insurance experience on the day of care maternity leave is 5 months and 16 days.

The maternity benefit for the employee will be calculated in the amount of the minimum wage for each calendar month (part 3 of article 11 of Law N 255-FZ).