One of the difficult issues is payment for periods of incapacity for special categories of workers. The employer must know to whom and in what volume it makes payments. Employees of the organization must remember their rights and insist on their observance.

Knowing how sick leave during pregnancy is paid by law, you can protect your rights.

Pregnant women can get sick just like other employees. In addition, during this period, urgent hospitalization may be required to preserve the health of the mother and unborn child. According to the law, a medical institution issues sick leave established sample.

The amount of payments will depend on the official length of service in a particular organization:

• less than two years - 60% of average earnings are calculated;
• from 5 to 8 years – 80%;
• with an experience of 8 years or more, the period of incapacity for work is paid in the amount of 100% of the average salary.

The employer may voluntarily establish other payments and additional types of compensation to employees.

How is sick leave paid for pregnancy and childbirth?

Working pregnant women are legally guaranteed special payments. At 30 weeks, the employee goes on leave, which is called “maternity leave.” It is provided for a total of 140 days. It is drawn up on an approved form; there are some features in its design.

• Such a document is prepared by a limited number of medical specialists. First of all, an obstetrician-gynecologist or general practitioner. If these doctors are not available, then a paramedic or midwife.
• The time for issuing a certificate of incapacity for work is calculated by the doctor. This date is mandatory for the employer. The employee may continue to do so at her own discretion. labor activity on a universal basis.
• Vacation is paid 100% from the social insurance fund.
• In the case of a multiple pregnancy, the number of days of incapacity for work increases to 194 and is also paid in full.
• In case of complicated childbirth, a woman is given an additional sick leave. It is added to maternity leave and is paid at 100%.

An employer does not have the right to refuse to pay maternity benefits to an employee; this is contrary to the law.

Many young mothers today are interested in the question of the correct formula for sick leave, which is issued in connection with the period of pregnancy and childbirth.

Maternity sick leave: payments

Many feuds and disputes are related to issues of women working for a single tax payer, or a fixed “tax”, or in a state-owned enterprise.

Despite the stereotypes, it is worth immediately putting everything in its place, regardless of the form in which the woman who went to work worked. According to the rights and formulas, the calculation of sick leave funds does not have any significant differences.

Every working person has the right to vacation pay and sick leave payments.

Actually, in this situation, the enterprise does not risk anything, since all cash costs are fully paid by the Social Insurance Fund in connection with the article of the law on loss of temporary ability to work.

It is worth understanding that the payment itself for this type of sick leave is not calculated from just one amount. The fact that a working woman who becomes pregnant and is about to go on maternity leave will not be in the workplace for the next 3 years is taken into account.

In such a situation, women need to pay attention Special attention to ensure that all required accounting documents are properly prepared in accordance with legal requirements.

“Sotsstrakh” will subsequently transfer to the company’s current account for subsequent payment to the employee’s bank card.

In order to carefully consider all the stages of receiving funds in the future, it is necessary to take into account all the existing nuances and divide the entire process into several main stages.

Taking leave due to pregnancy

The first thing that needs to be done is to provide the accountant of the company in charge of this area with a sick leave issued in connection with pregnancy. Such a sick leave certificate can be easily obtained at a hospital or clinic at your place of residence or observation.

It is worth considering that sick leave is issued only from the 30th week of pregnancy, then it can be obtained:

• on day 126;
• 70 days before the scheduled date of birth;
• on the 56th day from the birth of the baby;

If a woman experiences any complications and this fact is confirmed by her leading doctor, 56 days “turn” into 70 days.

After receiving a sick leave certificate, a specialist in the organization will ask the woman to write with my own hand application according to a special form:

I ask you to grant me maternity leave from __.__.__. by __.__.__g. (B\L - series, No.).

In the future, the enterprise will issue an official order or instruction on the provision of this type of leave.

The order can be drawn up in the following form:

Based on the current law section. IV Article 17 “On Leaves”, Inna Ivanovna Ivanova, process engineer, shall be provided with paid leave days in connection with pregnancy and childbirth - ‹ from __.__.__. by __.__.__g. Reason: statement by Ivanova I.I., L\N - series, No., issued ………).

Cash calculation

Calculation of maternity benefits

At this stage, the woman’s participation in this process ends. In order to control the correctness of the payment process, you can independently calculate the amount of money. And then compare your calculations with the money actually received.

Based on current legislation, according to Article 39, cash payments in connection with childbirth and pregnancy are provided to a woman in the amount of the full amount of average earnings.

And at the same time, the final calculated option does not depend in any way on the length of work experience.

Adhering to the “letter of the law”, the calculation is carried out using the following initial data:

cash payment to a woman = the amount of average earnings, which is calculated for 6 months * the number of calendar days of vacation (126 or 140 days).

In order to correctly and accurately determine the amount of future payment, you need to know the average salary for six months, which can also be calculated using mathematical formulas:

the required amount = total income for the required period / number of calendar days for the estimated time (workdays).

It should be understood that the amount of money that is accepted in the calculation must, in the aggregate, consist only of those payments from which tax was levied into the temporary disability fund. Thus, it is worth knowing that all data should be only on “white”, that is, official cash payments.

In some cases, women, as a result of their own calculations, receive an amount that is not entirely correct. This may be due to incorrectly calculated calendar days.

It is worth understanding that the calculations use the total amount of calendar days for the period being calculated, in addition to:

• days spent on sick leave;
• time of incapacity due to pregnancy;
• period spent caring for the child.

According to additional articles of laws, the value of the calculated coefficient is not reduced by taking into account holidays or non-working days.

For the amount cash payments, which should be obtained as a result of calculations, are not accrued insurance premiums.

Payment of funds

Payments during pregnancy

The payment period must be set for the first ten calendar days (maximum period) from the moment of receipt of all established documents, namely from the moment of receipt of the sick leave.

After making the calculated payment, the company’s accountant submits an official application to the social insurance fund so that the organization receives back the funds spent on vacation pay for the woman who went to work.

To do this, an enterprise specialist collects a special package of documents:

• sheet confirming incapacity for work (copy);
• a copy of the order issued by the enterprise;
• application for compensation indicating the required amount, confirmed by calculations.

This will take some time until an employee of a government organization checks the specified data and pays the necessary amounts to the company’s balance sheet. cash.

Formulas for calculating sick leave payments

When transferring funds, in contrast to the strictly regulated accrual for loss of the opportunity to work (temporarily), vacation pay amounts are not excluded from the calculation.

This procedure is acceptable in any case, in addition to parental leave for children up to 3 years old and from 3 to 6 years old.

In this case, it is worth considering a small nuance - vacation funds must be included in the calculation in the month in which they were accrued.

Monetary compensation that is made for unused vacation must be included in the total amount of wages, which is indicated in the formula for calculating benefits.

It is necessary to pay special attention to the fact that compensation should be transferred only for the period that precedes the occurrence of the insured event.

When calculating this type of payment, it is worth considering that advanced training courses are considered and their amount should also be included in the systematic calculation.

Workdays and hours when calculating maternity sick leave

Calculation of maternity sick leave

Independent practice is associated with many questions for women who, for one reason or another, are not familiar with some legislative and regulatory documents.

So, for example, at the very beginning of the calculation, you may encounter a problem involving the shift work schedule of a woman who has gone on maternity leave.

This may raise the question of how to make the calculation: according to the total amount of labor hours or according to the traditional system of workdays.

The answers to all questions lie in the current legislation.

Based on the resolution of the Cabinet of Ministers, which made some amendments and improvements, it follows that when making payments for benefits in connection with pregnancy and childbirth, the total amount of the average wage per day must include all types of accruals from which the woman was deducted during her work single contribution to the insurance service. However, exceptions may include transfers occurring due to temporary disability.

If a woman needs to defend her rights and the estimated amount of accruals for sick leave, she should always refer only to the articles of the law.

All one-time payments made while a woman is working must be included in the calculation of the required payment. But at the same time, the entered data must be directly proportional to the actual working hours worked.

The exception is valid reasons, documented, for which the woman was not at work:

• temporary loss of ability to work;
• maternity leave;
• parental leave from 0 to 3 years and from 3 to 6 years.

All other situations, for example, the accrual of bonus payments, especially important payments, of any kind material aid– in no case can be excluded from the calculation of cash benefits.

This is due to the fact that during the billing period no supporting documents were provided - sick leave and all one-time payments on which a single tax was not paid must be included in the total amount for calculating charges.

So, every woman needs to know that if contributions have been deducted from bonuses and additional payments, then the accruals in full will be included in the calculation of sick leave benefits.

When calculating maternity benefits, it should be taken into account that the monetary amount of wages for 6 months must be paid before the insured event and at the same time be divided by the total number of days for the period taken.

When making such calculations, it is necessary to take into account that days when the employee is absent from the workplace without a valid reason must be excluded. And, therefore, the final result of the calculation and the amount of payments in no way depends on the number of hours worked or days worked for the 6 months taken for calculation.

In addition, based on the legislation and articles of the law, social protection of the population who were exposed to the consequences of the Cheka, women who were officially recognized as Chernobyl victims of categories 1-4 are offered a leave of 90 days.

At the same time, the number of days does not in any way depend on how many days were actually used during pregnancy.

At the end of the registered period of maternity leave, a woman must (has the right) to apply for herself or her child, if the baby is less than three years old. Such leave must officially begin on the day following the end of the first sick leave.

But to do this, it is necessary to write an application requesting the registration of such a vacation period to the leading accountant at the enterprise, who, in turn, draws up and formalizes an official order to grant the woman a vacation period.

In this case, the woman will definitely need to ask for a copy of the completed and signed document, on the basis of which a benefit for the newborn child will subsequently be issued.

Accounting for cash payments

Payments during pregnancy

All incoming documents and paid benefits by the accountant who is responsible for maintaining and calculating benefits must be entered into a specially formed register of accounting and control.

In general, the documents reflect the direct content of the transaction, as well as the accrued and actually paid amount of benefits.

Cash maternity benefits are accrued to a woman who has gone on maternity leave using money transfers from the temporary disability fund. This is why the total monthly amount that was not taxed is not included in the calculation.

In addition, it is not part of the amount redirected to and social security contributions are not deducted from it. This means that gross expenses are not included in the amount of assistance to the enterprise.

Regulatory documents reflecting the amount of benefits paid

There are several basic forms of documents, the maintenance of which is mandatory when applying for a cash benefit of this kind:

1. Form 1-DF is a specialized document that reflects the amount of benefits with profitability characteristic 22. Consequently, the amount of payments is reflected in the period in which they were directly accrued to the woman;
2. reporting documentation form F-4 ss TVP, which must reflect the amounts of benefit payments in a specially generated data accounting table, in which in one of the columns it is necessary to decipher all the accruals occurring at the beginning and end of the quarter.

The table also shows the number of days worked for the given period in calendar days and the amount of the maternity benefit itself.

Thus, the calculation itself is quite simple, but requires knowledge of some features and regulations.

At the same time, in no case should you think that the accountant of the enterprise will be completely immersed in work - he will only perform a calculation that is simple for a professional and generate an appropriate order for the enterprise. And only after that will he officially contact the municipal service for reimbursement of monetary costs.

Write your question in the form below

Maternity benefits are paid based on 100% of average earnings. The length of service does not matter, except when it is less than 6 months.

Maternity leave in 2018-2019: changes and new law

Changes in legislation in 2018 affected mainly the amount of minimum and maximum benefits (due to indexation and an increase in the minimum wage), with limit values ​​discussed below.

In Law No. 255-FZ in 2018, clarifications appeared in two articles:

• when determining the insured and policyholders, the phrase “...members of family (tribal) communities of indigenous peoples of the North,” was supplemented with “Siberia and the Far East of the Russian Federation”;
• in the order of assignment and payment of benefits - if the payment is made directly by the Social Insurance Fund (for example, in the event of bankruptcy of the employer), the data is posted in the Unified State Social Security Information System.

There were no changes to the calculation rules.

For working women, maternity benefits are paid in the amount of 100% of average earnings for the previous two years.

The formula is simple, but you need to take into account the features and limitations. We will analyze them at each step of calculating benefits.

How to calculate maternity benefits - 5 simple steps

To calculate the size maternity payments necessary:

We put all stages of the calculation into 5 steps.

Step 1. Determine the billing period

The billing period is the period for which we calculate earnings to then calculate the amount of maternity payments.

In general, the calculation period is 2 calendar years preceding the year of maternity leave. For maternity leave in 2019, these are 2018 and 2017.

Exceptions to the general case: during the previous 2 years (or in one of them) there are periods when the employee was already on maternity or child care leave.

In this case, one or both years can be replaced to calculate maternity leave. The year is replaced by an earlier one, but not any year, but immediately preceding the onset of the previous maternity and/or child care leave.

Example. The employee is going on maternity leave in 2019. For calculations, we should use 2018 and 2017. But from September 2015 to July 2017 she was also on maternity leave and maternity leave. In this case, 2017 can be replaced with 2015. Calculation period: 2018 and 2015.

A woman submits an application to her employer to change pay periods. Such a replacement must necessarily increase maternity payments - this is stated in the law (otherwise the calculation year will not be replaced). And this needs to be checked when making calculations.

Step 2. Determine the amount of earnings for the billing period

What amounts do we take into account and what amounts do we not take into account?

+ We take into account payments from which deductions were made to the social insurance fund: wages, bonuses, bonuses.

– We do not take into account: sick leave, benefits, income under civil contracts, if there were no contributions to the Social Insurance Fund, and other amounts from which they were not paid to the Social Insurance Fund (unofficial salary, financial assistance up to 4,000 rubles).

We compare the amount of earnings for each year with the legal limit: in 2016 – 718,000 rubles, in 2017 – 755,000 rubles, in 2018 – 815,000 rubles. If annual earnings are greater than the specified limit value, then we take the limit value to calculate benefits.

In the 2-NDFL certificate we are interested in clause 3 “Income taxed at the rate”: codes and amounts.

+ We take into account income with code

• 2000 – income under an employment contract
• 2012 – vacation pay
• 2400 – “compensation” for using the car

- We do not take into account income with the code

• 2300 – sick leave

Other codes

• 2010, 2201-2209 – payments under civil contracts and royalties – we take into account only if they made contributions to the Social Insurance Fund(must be specified in the contract)
• 2760 – financial assistance – We take into account an amount exceeding 4,000 rubles per year.

To simplify the calculation, you can subtract excess amounts from the total amount of income in clause 5 of the certificate.

The law establishes maximum amounts of income per year from which contributions to the Social Insurance Fund are made. Contributions are not paid for incomes above these amounts.

In the law, this maximum amount (or limit value) is called the maximum base for calculating insurance premiums. It is set every year, the values ​​​​are given in the table:

Since income exceeding the “limit base” does not make contributions to the Social Insurance Fund, these incomes are not taken into account when calculating maternity benefits.

We add up the amounts for 2 years - we received earnings for the billing period, which we will take into account to calculate the benefit.

Step 3. Calculate the number of days in the billing period.

From the number of calendar days in each year (365 or 366) of the billing period, subtract:

– days when the employee was on sick leave, on maternity leave, or on maternity leave.

Periods of unpaid leave are not excluded.

We add up the result obtained over 2 years - we get the number of days in the billing period.

Step 4. Calculate average daily earnings

We divide the earnings for the billing period (see step 2) by the number of days in the billing period (see step 3). The resulting value must be compared with the minimum and maximum values.

1. Minimum by law

The average daily earnings received cannot be less than the daily earnings based on the minimum wage ( minimum size wages).

The minimum wage value is taken as of the date of maternity leave. From 05/01/2018 minimum wage = 11,163 rubles, we get:

RUB 11,163 x 24 months / 730 = 367 rub.

If the value of the average daily earnings obtained in the calculations is less than based on the minimum wage, then to calculate the benefit we take the value based on the minimum wage.

For an employee who does not work full time, it is important to take into account the following feature:

If the insured person at the time of the insured event works on a part-time basis (part-time, part-time), the average earnings, on the basis of which benefits are calculated in these cases, are determined in proportion to the working hours of the insured person.

That is, when working half-time, the minimum is calculated from 50% of the minimum wage.

2. Maximum by law

The average daily earnings received cannot be more than the daily earnings based on the size of the “limit base for calculating insurance premiums.” What kind of limiting base this is is described above.

Please note: even if there was a replacement of years in the calculation period, the limit value is considered for the two years preceding the date of leaving on the current maternity leave.

For maternity leave in 2019, the maximum value of average daily earnings is:

(RUB 755,000 + RUB 815,000) / 730 days = RUB 2,150.68

If during the calculations we received a value of average daily earnings higher than the limit, then to calculate the benefit we take the limit value.

For an employee, total experience which (entire, i.e., entire life) is less than 6 months old, it is important to take into account the following feature:

An insured woman with an insurance period of less than six months is paid maternity benefits in an amount not exceeding the minimum wage for a full calendar month... taking into account... coefficients [note: we are talking about regional coefficients, if they are established ].

After checking for the minimum and maximum, we get the average daily earnings, which we will use in calculating the amount of maternity benefits.

Step 5. Calculate maternity benefits

In the general case, everything is simple: we multiply the resulting average daily earnings (see step 4) by the number of days of maternity leave on sick leave.

Exception: the employee did not present a sick leave certificate to the employer and continued to work and receive a salary for some time. After presenting sick leave, maternity leave is issued, and benefits are calculated from the day you go on maternity leave.

In this case, the maternity leave period is reduced by the number of days for which the employee was paid. Accordingly, the benefit will also be reduced. That is, an employee cannot work a little more before the birth of the child in order to receive benefits a little longer after the birth.

Minimum maternity payments in 2018-2019

The minimum amount of maternity benefits is limited to the minimum wage: the benefit will not be less than the minimum wage if the employee goes on maternity leave from full time.

With duration maternity leave 140 days minimum is RUB 51,380. = 11,163 rub. x 24 months / 730 days x 140 days (if maternity leave starts after 05/01/2018)

For part-time work (partial week, etc.), the minimum benefit must be proportionally reduced.

Maximum maternity payments in 2018-2019

The maximum benefit amount is limited by the earnings limit, above which social security contributions are not accrued (see above for limit values).

The maximum amount of maternity benefits in 2019 for 140 days will be 301,095.20 rubles. = (RUB 755,000 + RUB 815,000) / 730 days x 140 days

The maximum amount of maternity benefits in 2018 for 140 days will be 282,493.40 rubles. = (RUB 718,000 + RUB 755,000) / 730 days x 140 days

If the total insurance period is less than 6 months, the maximum amount of maternity benefits for each calendar month is not higher than the minimum wage.

An example of calculating maternity benefits in 2019

The employee is going on maternity leave in January 2019. Vacation is 140 days. In 2017, she was on sick leave for 150 days; in 2018, the duration of sick leave was 50 calendar days.

Actual earnings (minus disability benefits) for 2017 amounted to 850,000 rubles, for 2018 – 494,000 rubles.

The maximum base for insurance premiums in 2017 is 755,000 rubles, in 2018 – 815,000 rubles.

The amount received is paid to the employee in full at a time; no tax is paid on this amount.

Online calculator for calculating maternity benefits in 2018-2019

To calculate maternity benefits, you can use an online calculator. It's convenient and free.

In the later stages of pregnancy, a woman is no longer able to cope with her work responsibilities. During this period, Article 255 of the Labor Code of the Russian Federation guarantees her sick leave for pregnancy and childbirth, or, as it is more commonly called, maternity leave. And if insurance premiums were regularly paid for the expectant mother, then she has the right to count on compensation for lost earnings due to sick leave in the amount of 100%.

Who is entitled to maternity leave with income compensation?

The list of persons entitled to maternity leave and payment of benefits is set out in Art. 6 It includes:

• officially employed women;
• women who lost their jobs due to the liquidation of an organization or individual entrepreneur;
• full-time students;
• military personnel;
• adoptive parents falling into one of the listed categories.

Only women can count on maternity benefits, unlike child care payments, which can also be issued to the father.

For how long are vacations granted?

The period for which sick leave for pregnancy and childbirth (hereinafter referred to as Maternity Leave) is issued is determined by Art. 10 of Law No. 255-FZ of December 29, 2006. It varies depending on the specific course of pregnancy.

1. If you are expecting one child and the standard course of pregnancy is 140 days. At the same time, the prenatal period accounts for 70 days, the same number of days after childbirth.
2. If complications occur, the postpartum period is extended to 86 days, and the total period is 156 days.
3. In case of multiple pregnancy, the duration of both the prenatal and postpartum periods is increased to 84 and 110 days, respectively. If twins were detected during childbirth, the period after them is extended to 124 days. As a result, in both cases the total period is 194 days.
4. When living in a radiation-contaminated area - 160 days (200 for multiple pregnancies). In an additional 20 days, the expectant mother is expected to improve her health outside the pollution zone (Law No. 1244-1 of May 15, 1991).

Complications that change the duration of maternity leave include all types of surgical interventions during childbirth. The deadline will be extended for C-section, manual separation of the placenta, episiotomy and other types of medical care, as a result of which the woman requires a long recovery period. The grounds for longer sick leave will also be premature birth, as well as a number of diseases - endometritis, mastitis, uterine bleeding, etc.

Citizens who have adopted a child under 3 months can also count on BiR leave. They are entitled to it for 70 days from the date the decision on adoption comes into force, or 110 days if several children are taken into care at once.

Registration of maternity leave

Vacation and benefits for accounting and labor are issued in the personnel department at the place of work, in a military unit or educational institution. Women laid off due to the liquidation of an enterprise register it with the social authorities. protection at the place of registration or actual stay. To do this, you must submit the following documents:

1. application in free form;
2. certificate of incapacity for work issued at the antenatal clinic;
3. a certificate of income for the last 2 years (provided only in case of registration of benefits through social security authorities, requested from the employer).

A sample application can be found.

The main document for assigning maternity leave is a sick leave certificate. It is necessary to apply for it at the 30th obstetric week (at the 27th - when expecting twins or triplets). Filling out the certificate of incapacity for work must be carried out by an obstetrician-gynecologist, and in his absence - by the leading general reception doctor. Medical workers does not have the right to issue a sick leave later than the 30th week, but the woman herself can go on maternity leave later by writing a corresponding application for this (in this case, the leave will end on the last day of the sick leave, that is, its duration will decrease).

Going on maternity leave later is only beneficial if it begins in the last days of the year. When a vacation is postponed for more than a few days, the benefits will be calculated based on the data of the current year, and if there was an increase in wages, the lost days of rest will be compensated large size payments.

If a woman gives birth ahead of schedule and this happened before the 30th week, then the institution in which the birth took place issues her a sick leave for 156 days at once. In the event of the death of a baby during childbirth or within a week after birth, the woman is entitled to 86 days of leave to recover.

If twins are detected during childbirth or complications arise, the obstetrician issues an additional certificate of incapacity for work for those days that are added to the standard maternity leave.

When providing all necessary documents The employee is given a notice-receipt of their appointment to the HR department. The employer must review the submitted documents and issue orders for maternity leave and benefits within 10 days.

How is sick leave paid under BiR?

The timing of maternity payments depends on the place of their registration. If the employer was in charge of assigning the benefit, it is paid along with the next salary. Initially, the organization’s funds are used for this, but then the Social Insurance Fund compensates for all expenses incurred.

Through social media maternity protection is paid no earlier than the 26th day of the month following the date of application. In a number of regions in which the Direct Payments project operates, benefits are transferred directly to working women from the Social Insurance Fund. The transfer is carried out within the same time frame as through social services. protection. For example, this procedure is practiced in the Astrakhan, Novosibirsk and Nizhny Novgorod regions, as well as in the Khabarovsk Territory, the Karachay-Cherkess Republic and some other constituent entities of the Russian Federation.

Payment for sick leave under the BiR is carried out in a lump sum for the entire period. Pregnant women on leave to care for a previous child are entitled to only one type of benefit. That is, the issuance of maternity leave is possible only in case of refusal of benefits in connection with child care.

Benefit amount

The amount of the B&R benefit depends on the category of the recipient and can be:

• 100% of average daily earnings;
• 100% of the salary of a female soldier;
• 100% of the scholarship;
• RUB 628.47 for each month of leave for women who have undergone a layoff procedure.

If seniority woman does not exceed six months, the benefit is assigned to her based on the minimum wage in effect at the time of calculation.

What is average daily earnings?

When calculating maternity benefits, average daily earnings are of key importance. It is determined based on the woman’s income for the 2 years preceding maternity leave. For this, the following formula is used:

SZ=D/Kd

D – total income for 2 years;

Kd – number of days in two accounting years.

In addition to wages, total income includes payment for sick leave and vacations. The billing period may include 730 or 731 days, depending on whether leap year. In addition, it is subject to reduction by the number of days the employee spent on sick leave, as well as by all days on which payments were not received from the Social Insurance Fund for her, for example, during another maternity leave.

How to calculate benefits?

The calculation of the B&R benefit is carried out using the following formula:

P=NW*PD

SZ – average daily salary;

PD – duration of maternity leave in days.

Example:

From April 15, 2020, Irina was issued a sick leave certificate for 140 days. Maternity payments for her will be determined based on income for 2017 and 2016. Throughout 2016, she was paid a salary of 48,000 rubles. Since 2017, it has been increased to 53,000 rubles. In February of the same year, Irina spent 14 days on sick leave, as a result of which she was paid only 37,000 rubles for the month. Let's calculate her average daily earnings:

SZ=(48000*12+53000*11+37000)/(731-14)=1668.06 rub.

Then the accounting allowance will be:

P=1668.06*140=233528.40 rub.

Minimum and maximum payouts

The amount of the B&R benefit directly depends on the woman’s income, but it is paid only within the limits established by the state.

The minimum threshold is determined based on the minimum wage, which is currently equal to 9,489 rubles. But from May 2020 it is planned to increase this figure to 11,163 rubles. In the table you can see the minimum values ​​of payments under the BiR for different durations of maternity leave, both at the current minimum wage and at its future value.

The minimum benefit is assigned to women whose work experience does not exceed 6 months. And also in cases where the amount calculated on the basis of average daily earnings turned out to be less than the minimum established at the state level.

Restrictions also apply when assigning maternity benefits to women with high incomes. They cannot be paid more than the maximum threshold, which depends on the maximum size of the base for calculating contributions to the Social Insurance Fund. In 2020 these are the following amounts:

• RUB 282,106.70 during a singleton pregnancy;
• RUB 314,347.47 during childbirth with complications;
• RUB 390,919.29 for twins, triplets, etc.

No matter how high the income the expectant mother has received in recent years, her B&R benefit will not exceed the above values.
Peculiarities of assigning benefits for part-time workers

Payments under BiR for women employed by several employers at once are assigned according to the rules established by Art. 13 . There are 3 options.

1. At the beginning of maternity leave, a woman works in the same organizations (IE) as in the previous 2 years. In such a situation, 2 certificates of incapacity for work are issued, and each employer is responsible for assigning and paying benefits separately.
2. At the beginning of her maternity leave, the woman changed employers. Then she has the right to apply for benefits to any company with which she is currently cooperating. And all former employers should be asked to provide certificates of income for the pay period.
3. In recent years, the woman has collaborated both with current employers and with those with whom employment relations have now been terminated. In such a situation, both the 1st and 2nd methods of payment of benefits are acceptable.

Example:

Alla holds the position of designer at Uyut LLC, as well as at Sfera LLC as a part-time worker. She will be going on maternity leave in 2020. Payments to her will be determined based on her income in 2017 and 2016. Alla has been cooperating with her current employers only since January 2020, and before that she worked for Prima LLC and Albatros LLC for 2 years. The first employer paid her 468,000 rubles for the accounting years, and the second 537,000 rubles. Having requested income certificates from previous employers and contacted Uyut LLC with them, Alla will receive a BIR allowance in the following amount:

P=(468000+537000)/731*140=192476.06 rub.

Birth allowance for voluntary social insurance

The payment of maternity benefits is handled by the Social Insurance Fund, so the transfer of insurance premiums is a mandatory condition for its appointment. For officially employed citizens, contributions are paid by the employer, but some individuals have the right to interact with the fund directly. These include:

• lawyers;
• notaries;
• members of peasant farms;
• members of tribal communities of the peoples of the Far North.

By concluding an agreement with the Social Insurance Fund, these citizens ensure their right to receive disability benefits, including BiR. All payments are calculated based on the minimum wage. The condition for receiving maternity benefits in 2020 is the payment of insurance premiums for 2017. The amount of contributions for 2020 is determined at a rate of 2.9% (with the current minimum wage this is 3302.17 rubles). This amount must be paid this year in order to be eligible to receive maternity benefits in 2020.

As part of voluntary insurance, benefits are issued through the local branch of the Social Insurance Fund, where you must submit a corresponding application. You must exercise your right no later than six months from the end of the maternity leave.

Maternity leave with full compensation for lost earnings is one of the most important guarantees provided by the state to women and children. But you can count on decent help only with timely and full payment of insurance premiums, which occurs only in the case of official work under an employment contract and a white salary.

In 2016, the procedure for calculating maternity benefits will be as follows:

1. Benefits will be calculated based on the average salary over the past two years.
2. The total average salary for these two years must be divided by 730.
3. Be sure to take into account the fact that the average salary cannot be lower than the subsistence level.
4. The amount of the monthly child care benefit cannot be less than the minimum monthly wage.

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The procedure and formula for calculating maternity benefits in 2016 remained virtually unchanged, but due to changes in the calculation years, which are now selected only as those preceding the birth, the amounts are completely different.

What is the calculation period for maternity benefits?

The general rules for calculating benefits for an expectant mother determine that the calculation period will be two calendar years before the birth.

If the pregnant woman was on maternity leave during these two years or, then she has every right replace these years with previous ones. But only the previous ones, and not the choice where the wages were higher. This norm is enshrined in law Federal Law № 255.

Previously, the FS was allowed to take into account any years for calculations that preceded pregnancy and childbirth. At the moment, the Ministry of Labor and the Social Insurance Fund has determined that only those years that preceded the insured event can be used for calculations.

The employer company does not have the right to use any years for calculations, only the previous ones. This norm is legislatively enshrined in letter No. 02-09-14/15–18677 FSS dated 09.11.2015.

Who is the benefit paid to?

To assign this benefit, the employer must present a certificate of incapacity for work, which future mom receives it at the hospital where she was registered.

The hospital doctor issues this document if:

1. The gestation period is 30 weeks during a singleton pregnancy or when the mother is expecting one baby. In this case, a certificate of incapacity for work is issued for a period of 140 days.
2. The gestation period is 28 completed weeks, only in the case of a multiple pregnancy, when a woman is expecting two or in some cases even more children. In this case, the certificate of incapacity for work is given for 194 calendar days.

Algorithm and rules for calculating maternity benefits

According to the new rules, maternity benefits are calculated according to the new rules, taking into account the changed limits:

1. During the period for 2014, it is possible to include for calculation an amount of no more than 624 thousand rubles.
2. During 2015, the amount should not exceed 670 thousand rubles.

Coefficients for calculation:

1. 624,000=total amount for 2014.
2. 670000=total amount for 2015. The amount cannot be more than specified.
3. 730 = number of days included in the calculation for two years.
4. 140 days = calendar days of sick leave for pregnancy and childbirth. 70 days - before giving birth. 70 days after birth. A one-time benefit is received by a pregnant woman after providing the employer with a certificate of incapacity for work from the hospital. After giving birth in the third month, the woman is required to pay monthly allowance for child care up to one and a half years old.

624000+670000/730 = 1772,60.

1772.60 rubles = cost of one day.

1772,60 * 140 = 248 164.

248,164 – at the time of 2016, the total amount cannot exceed this amount based on the established amounts for the years that were included in the calculation.

Algorithm for calculating maternity benefits:

1. In accordance with Federal Law No. 255, in the calculation of benefits for mothers in 2016, the calculation period and the payments taken into account will be included for the year 2014-2015.
2. Working calendar days, that is, 730 days. From this figure, those periods when the woman was on sick leave or on vacation are subtracted.
3. The amount of earnings is determined - the average for one calendar working day.
4. The maximum amount for calculating this benefit is set based on the Social Insurance Fund data. If the amount for an individual calculation exceeds the Social Insurance Fund amount, it is not the total salary amount that is taken into account, but rather the maximum Social Insurance Fund amount.
5. The resulting amount is divided by 730.
6. Next, the indicator of your average earnings and the maximum earnings per day according to the Social Insurance Fund is compared. If the indicator of personal daily earnings exceeds the FSS indicator, we choose the lower one, that is, indicated in the FSS.
7. We multiply the resulting amount of daily earnings by 100%.
8. Next, this figure must be multiplied by 140 days.

Calculation of maternity benefits if earnings did not exceed the minimum wage:

1. When calculating this payment in 2016, you need to focus on the new minimum wage amount - this is 6204 rubles (the amount is valid from 01.2016).
2. The minimum amount of daily earnings based on the amount of the new minimum wage will be 203.97 rubles.
3. 730 = number of days included in the calculation for two years.
4. 140 days = calendar days of sick leave for pregnancy and childbirth. 70 days - before giving birth. 70 days after birth. A one-time benefit is received by a pregnant woman after providing the employer with a certificate of incapacity for work from the hospital. After giving birth in the third month, a woman is required to pay a monthly allowance for child care for up to one and a half years.

We make the calculation:

6204 (minimum wage) * 24 (2 years, based on which the calculation is made) / 730 = 203.97

203,97*140=28556

28,556 rubles - the amount of maternity benefits based on the minimum wage (minimum wage).

Formula for calculating maternity benefits

What should be done:

1. Take a block and a pen.
2. Order a personal income tax certificate 2 or an extract from the employee’s salary account from the employer.
3. Determine the period preceding the due date of the child’s birth, that is, the time for which the payment amounts will be included in the calculation.
4. Write down all the accruals along with vacation pay and bonuses for two years and add them up.
5. Take amounts not exceeding the maximum amount established by the Social Insurance Fund.
6. Add the sums and divide them by 730.
7. Divide the resulting amount into 140 days - days of incapacity for work according to the legislation of our country.

The formulas for calculating this allowance look like this:

Amount for 2 years / 730 = earnings per calendar day.

The figure for daily earnings * 140 days of incapacity for work = the amount of a one-time benefit.

Based on the amount of the minimum wage for the two years preceding the insured event, the formula is as follows:

Minimum wage * 24/730 = amount of daily earnings.

Amount of daily earnings * 140 days of incapacity for work = amount of one-time benefit.

Example of calculating maternity benefits

Let’s take the following required data to calculate benefits:

1. A working woman, Petrova, went on maternity leave on 02/12/2016.
2. The average income for 2014 was 320,000 rubles.
3. The average income for 2015 was 380,000 rubles.
4. The amount of income for two years will be 700,000 rubles.
5. 700000/730 (number of days for two years) = 959 rubles.
6. 959 rubles – the cost of one settlement day.
7. 959*140 (number of days on the certificate of incapacity for work) = 134260.
8. Citizen Petrova will receive 134,260 rubles as maternity benefits.

Important

The duration of maternity leave in Russia is 140 days. It is this amount that is legally established in Russia as the period of incapacity for work due to maternity. If the birth was difficult, then this figure changes to 156 days.

If the birth took place with complications, the doctor of the maternity hospital where the woman was in labor must give another sheet, which the woman gives to the employer, and an additional allowance for complex childbirth must be paid within 16 days.

In case of multiple pregnancy and complicated childbirth, this maternity leave will be 194 days.