When is maternity benefit issued? Who pays maternity benefits - the state or the employer? Social Insurance Fund of the Russian Federation. Payments that should be included in the calculation

In the comments to one of my articles devoted to cash payments to families with children, a question was asked about can an employer refuse to pay maternity benefits?

Of course, if you work under an employment contract (that is, officially), no manager can refuse to pay you this benefit. Perhaps your boss is stubborn simply in words. In this case, collect the necessary documents (you will find a list of them below), write an application addressed to the boss, register it with the secretary and submit it to the manager. If payment is not made within the next 10 days, feel free to write a complaint to the FSS (Social Insurance Fund) and the Labor Inspectorate. If the manager becomes completely impudent, file a complaint against him with the prosecutor's office (no one in their right mind has ever argued with her).

Although, to be honest, the situation is strange. The point is that this maternity benefit Although the accounting department of your organization pays, after it reports this to the Social Insurance Fund, the entire amount of the payment from the Fund will again be returned to the account of your organization as compensation for costs. In other words, although the maternity benefit is paid through the enterprise’s accounting department, it is actually paid from its own funds by the Social Insurance Fund (FSS).

Having scoured the Internet, I found the following information on the FSS website: maternity benefit:

Who is entitled to receive maternity benefits?

Are entitled to benefits women, subject to compulsory social insurance in connection with maternity (hereinafter referred to as insured persons).

The insured persons are citizens of the Russian Federation, as well as foreign citizens and stateless persons permanently or temporarily residing on the territory of the Russian Federation:

1) persons working under employment contracts , including heads of organizations who are the only participants (founders), members of organizations, owners of their property;

2) civil servants, municipal employees;

3) persons holding government positions in the Russian Federation, government positions in a constituent entity of the Russian Federation, as well as municipal positions filled on a permanent basis;

4) members of a production cooperative who take personal labor participation in its activities;

5) clergy;

6) persons sentenced to imprisonment and involved in paid work.

Lawyers, individual entrepreneurs, members of peasant (farm) households, individuals not recognized as individual entrepreneurs (notaries engaged in private practice, other persons engaged in private practice in accordance with the legislation of the Russian Federation), members of family (tribal) communities of indigenous peoples of the North are subject to compulsory social insurance in case of temporary disability and in connection with maternity if they voluntarily entered into a relationship under compulsory social insurance in case of temporary disability and in connection with maternity and pay insurance premiums for themselves in accordance with Article 4.5 of the Federal Law of 29.12 .2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ).

Persons working under employment contracts are persons who have concluded an employment contract in accordance with the established procedure, from the day on which they were supposed to start work, or persons who are actually allowed to work in accordance with labor legislation.

Insured persons have the right to the specified benefit also when they adopt a child (children) under the age of three months.

Who pays a woman maternity benefits?

Assignment and payment of benefits are carried out employer at the place of work (service) the insured person.

Exceptions:

1. If the policyholder is registered on the territory of the constituent entities of the Russian Federation participating in the implementation of the pilot project, the assignment and payment of benefits to the insured person carried out by the territorial body of the insurer;

2. In the event of termination of activity by the insured on the day the insured person applies for benefits, or in the event of the impossibility of payment by the insured due to insufficient funds in his account with a credit institution and the use of the order of debiting funds from the account provided for by the Civil Code of the Russian Federation, or in if it is not possible to establish the location of the policyholder and his property, which may be subject to foreclosure, if there is a court decision that has entered into legal force establishing the fact of non-payment of benefits by such policyholder to the insured person, the assignment and payment of benefits are carried out by the territorial body of the insurer.

3. Women dismissed due to the liquidation of organizations, termination of activities by individuals as individual entrepreneurs, termination of powers by notaries engaged in private practice, and termination of the status of a lawyer, as well as in connection with the termination of activities by other individuals whose professional activities are in accordance with federal laws are subject to state registration and (or) licensing; during the twelve months preceding the day they are recognized as unemployed in the prescribed manner, benefits are assigned and paid social protection authorities at place of residence (place of stay, place of actual residence);

4. Women studying full-time on a paid or free basis in educational institutions of primary vocational, secondary vocational and higher vocational education, in institutions of postgraduate vocational education, benefits are paid at the place of study;

5. Women undergoing military service under contract, serving as privates and commanding officers in internal affairs bodies, in the State Fire Service, in institutions and bodies of the penal system, in agencies for control of the circulation of narcotic drugs and psychotropic substances, in customs authorities, payment of benefits is made at the place of duty.

You can find out where you should apply for benefits (to your employer or not) in your Social Insurance Fund (ask your accountant for his address, if necessary).

For what period is maternity benefit paid?

The benefit is paid to the insured woman for the entire period of maternity leave lasting 70 (in the case of a multiple pregnancy - 84) calendar days before childbirth and 70 (in the case of complicated childbirth - 86, for the birth of two or more children - 110) calendar days after childbirth.

Maternity leave is calculated cumulatively and is provided to a woman completely regardless of the number of days actually used before giving birth.

When adopting a child (children) under the age of three months, maternity benefits are paid from the date of adoption until the expiration of 70 (in the case of simultaneous adoption of two or more children - 110) calendar days from the date of birth of the child (children).

If a child is adopted by both spouses, the benefit is given to the spouse who is granted leave in connection with the adoption of the child.

Deadlines for appointment and payment of maternity benefits

The employer assigns benefits within 10 calendar days from the day the insured person applies to receive it with the necessary documents. Payment of benefits is carried out by the policyholder on the day closest to the date of payment of wages after the appointment of benefits.

The employer pays benefits to the insured person in the manner established for paying wages to employees (through the organization's cash desk, by transfer to a personal account in Sberbank of Russia or another credit bank, by transfer to a plastic bank card).

Territorial body of the insurer in cases provided for by law, assigns and pays benefits within 10 calendar days days from the date of receipt of the relevant application and necessary documents by the territorial body of the insurer. In this case, the payment of benefits is carried out in the established amount by the territorial body of the Social Insurance Fund of the Russian Federation, which assigned the specified benefit, through the federal postal service, credit or other organization at the request of the recipient.

Maternity benefits assigned but not received by the insured person in a timely manner are paid for the entire past period, but not more than for three years preceding the application for it. A benefit not received by the insured person in whole or in part due to the fault of the employer or the territorial body of the Social Insurance Fund of the Russian Federation is paid for the entire past time without any limitation.

Amounts of benefits paid in excess to the insured person cannot be recovered from him, except in cases of accounting error and dishonesty on the part of the recipient (submission of documents with deliberately incorrect information, concealment of data affecting the receipt of benefits and its amount, other cases). Withholding is made in the amount of no more than 20 percent of the amount due to the insured person for each subsequent payment of benefits or his wages. If the payment of benefits or wages is terminated, the remaining debt is collected in court.

Accrued amounts of benefits not received in connection with the death of the insured person are paid in the manner established by the civil legislation of the Russian Federation.

! The benefit is assigned if the application has been followed no later than six months from the date of termination of maternity leave.

When applying for benefits after a six-month period, the decision to assign benefits is made by the territorial body of the Social Insurance Fund of the Russian Federation if there are valid reasons for missing the deadline for applying for benefits. The list of valid reasons for missing the deadline for applying for benefits was approved by order of the Ministry of Health and Social Development of Russia dated January 31. 2007 No. 74.

If the employer delays the payment of benefits, he must pay it along with interest in an amount of not less than one three hundredth of the refinancing rate of the Central Bank of the Russian Federation of the amounts unpaid on time for each day of delay, starting from the next day after the due date for payment until the day of actual payment, inclusive.

Amount of maternity benefit

The benefit is paid in the amount 100 percent of average earnings, on which insurance premiums are charged for compulsory social insurance in case of temporary disability and in connection with maternity.

Insured woman having insurance less than six months of experience, the benefit is paid in an amount not exceeding for a full calendar month minimum wage(Further - Minimum wage), established by federal law, and in districts and localities in which regional coefficients are applied to wages in accordance with the established procedure, in an amount not exceeding the minimum wage taking into account these coefficients.

If a woman had no earnings during the billing period, and also if the average earnings calculated for this period, calculated for a full calendar month, are lower than the minimum wage established by federal law on the day of the insured event, the average earnings on the basis of which benefits are calculated , is taken to be equal to the minimum wage established by federal law on the day the insured event occurred, taking into account regional coefficients.

From maternity leave to maternity leave (peculiarities of payment of maternity benefits if a woman did not have time to go to work between the births of children)

If, while the mother is on maternity leave until the child reaches the age of one and a half years, she begins maternity leave, she has the right to choose one of two types of benefits paid during the periods of the corresponding leaves.

In other words, it is impossible to immediately receive a monthly child care benefit until the child reaches 1.5 years of age together with maternity benefits (for the second child). You will have to choose one - of course, the one that is larger.

Documents required for granting maternity benefits

To assign and pay benefits, the insured person submits:

— certificate of incapacity for work, issued by a medical organization in the form and in the manner established by orders of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 No. 347n “On approval of the form of a certificate of incapacity for work” and dated June 29, 2011 No. 624n “On approval of the Procedure for issuing certificates of incapacity for work” ;

— certificate(s) about the amount of earnings, from which the benefit should be calculated, from the place (places) of work (service, other activities) with another policyholder (other policyholders) and the number of calendar days falling in the specified period during periods of temporary disability, maternity leave, vacation for child care, the period of release of the employee from work with full or partial retention of wages, if insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued for the retained wages for this period, and for the appointment and payment of these benefits by the territorial body of the insurer - certificate(s) about the amount of earnings and the number of calendar days falling within the above periods, from which the benefit should be calculated, and documents confirming insurance experience.

In cases where the insured person at the time of the insured event is employed by several policyholders and the benefit is assigned and paid to him by the policyholder at one of the last places of work (service, other activity) at the choice of the insured person, then certificate(s) from the place of work (service, other activity) with another policyholder (other policyholders) stating that the assignment and payment of this benefit is not carried out by this policyholder.

— employee's application for leave for pregnancy and childbirth and payment of corresponding benefits;

When adopting a child by both spouses, the benefit is given to the spouse who is granted leave in connection with the adoption of a child. In this case, a certificate from the place of work of the other parent who adopted the child is provided stating that he/she does not use leave or the spouse is not on maternity leave and he/she was not given benefits.

! An exhaustive list of documents required for the appointment of maternity benefits is given in paragraph 16 of the Procedure and conditions for the appointment and payment of state benefits to citizens with children, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

Maternity benefit information for accountants

• The benefit amount is not subject to taxes and is not taken into account in income for tax purposes.
• The benefit amount is not subject to insurance contributions for compulsory social insurance.
• The basis for granting maternity leave is a certificate of incapacity for work, which is issued by a medical institution in the prescribed manner.

Since 2019, a one-time maternity benefit is provided to women who are subject to federal social insurance (or military personnel) and are not subject to accrual (with the exception of women who received unemployed status during 365 days after the closure of the enterprise).

Benefits are accrued in exactly the same way as before: for everything as compensation payments.

These payments are made by the state and serve as financial assistance due to the fact that for several months (or even years) the worker will not be physically able to work productively and provide for her family on her own.

Only after the court decision comes into force will the citizen be able to receive benefits directly through the Social Insurance Fund. It is easier to process payments without court intervention through the Fund where the direct payment project operates.

If a woman is officially employed in 2 or more organizations, and has worked there for the last 2 years, full benefits can be obtained from each employer. If over the past 2 years a pregnant woman/one who gave birth has worked in different companies, maternity benefits are issued to one of the employers of their choice.

Project “Direct Payments”: benefits directly from the Social Insurance Fund

Workers often have conflicts with their employers, especially during times of economic downturn in the state, when the latter is obliged to follow the law and pay maternity leave in good faith, but violates it.

Women are most insured against such cases in those cities where it is involved.

The project stipulates that benefits will be paid directly to Russian women Social Insurance Fund. This project will come into effect in 2011. Once every 6 months, several nearby regions join it. Since 2016, the project has been operating in 20 cities of the Russian Federation.

According to the terms of the Direct Payments project, the employer himself must submit all necessary documents.

But, of course, if necessary, the employee can do this on her own - in this case, you need to contact the Fund at the place of registration of the enterprise.

New data presentation scheme for benefit payments:

This opportunity makes life much easier not only for a pregnant employee, but also for representatives of the accounting department, and even for the bodies of the Social Insurance Fund themselves. After all, accountants are no longer burdened with calculating large sums, and a worker who goes on vacation in any case receives the maternity benefits she is entitled to.

Benefit payment procedure

The first thing to note: payments are made exclusively for the period provided. The right to receive maternity leave comes into effect when:

• week 30 has arrived(slightly less than 7 months) if the pregnancy is singleton;
• Week 28- if the pregnancy was multiple;
• Week 27- for Russian women living or working in areas unsafe for health and life.
• in case of birth of a child earlier than expected.

The key point is that a woman should apply for maternity benefits within a maximum of 180 days after finishing .

Sometimes it happens that an employee is not able to resolve all related issues on time. If the reason is significant, then you can safely apply for payments to the Social Insurance Fund.

What is considered a significant reason:

• natural disasters;
• serious illness lasting longer than six months;
• migration to another city;
• illegal release of an employee from official duties;
• death of a relative.

But as practice shows, these are not all reasons that can be considered valid. As a last resort, you can go to court to solve this problem.

How is it assigned and paid?

First, a pregnant woman needs to make sure that she is registered at the local gynecological department, where she is issued a certificate of incapacity for work. On the sheet, the gynecologist indicates the date of maternity leave. In the future, this sheet must be presented to an accountant or directly to the Social Insurance Fund.

An application for payments is usually submitted along with going on maternity leave. This can be done:

• on the day covered by the sick leave. Then payments will be assigned from the 30th week of gestation;
• on another day, but after the maternity leave provided for by the sick leave begins. This is reasonable if the pregnancy proceeds without complications and the woman does not complain about her health, that is, she can continue to work productively. In this case, the duration of maternity leave does not increase, and the days during which the woman continued to go to work are not compensated.
• after the child is born, in compliance with the documented period. In this case, the money is accrued from the day you go on maternity leave ( exception: the child was born prematurely).

Summarizing the above, we can conclude: maternity payments are accrued for the standard duration of stay on maternity leave.

If suddenly complications are discovered during the birth process or a deterioration in the well-being of the mother or child is observed, the woman is entitled to additional days of rest, on the basis of which a full financial recalculation is carried out.

When is money credited?

The legislation states that the B&R benefit:

• is issued throughout 10 calendar days after all required documents have been collected and submitted on time;
• is accrued on the day when the salary should be accrued (this is how payments come to the salary card).

If the benefit is issued through the Social Insurance Fund, it may take a little longer:

• payments are also processed within 10 calendar days;
• Once the request is approved, funds can be credited to the account until the 25th of the following month.

How is maternity benefit calculated?

This type of benefit is paid in the amount of 100% of the average salary for 2 full years of work. That is, in 2019, the years 2018 and 2017 of continuous work activity are taken into account. Along with this, the authorities have developed a special methodology, on the basis of which accountants still calculate the amount of maternity benefits.

The amount of the benefit is equal to daily earnings for a 2-year working period multiplied by the total number of calendar days of vacation. Average earnings for 1 day are calculated by dividing the total income amount by the maximum 731 days by the number of days on maternity leave.

Money is accrued for the entire period of maternity leave, which may differ in the number of days, depending on situations and circumstances:

• 140 calendar days- if the pregnancy is singleton and the birth was easy, without complications (such leave is divided into two equal parts - before the birth of the child and after).
• 156 calendar days days– if during the birth process illnesses, complications or deterioration in the health of the mother or child were discovered;
• 194 calendar days– if several newborns are born.

When calculating maternity benefits, you need to take into account some important factors:

1. if a woman was employed by two employers for at least two years, she can apply for calculation of payments to each of them;
2. If, before going on maternity leave, a woman was on leave under the BiR for a certain period of 2 years, changing the accounting years is possible.

If the child was adopted, the duration of sick leave will be different:

• 70 calendar days– if one newborn is adopted;
• 110 calendar days– if several newborns are adopted.

Since 2016, the amount of maternity benefits has been within strict financial limits. That is, for officially employed Russian women, taking into account the default maternity leave of 140 days, it cannot be:

• below the minimum amount (from 01/01/2019 – 51919 rubles);
• above the maximum amount (from 01/01/2019 – 301096 rubles).

List of documents for obtaining benefits

The basis for the transfer of benefits is issued by a gynecologist in the antenatal clinic. A pregnant employee needs to contact the accounting department at her place of work with this sheet.

Usually, the company’s HR department processes benefits at the same time as applying for maternity leave.. A pregnant employee writes a handwritten application requesting maternity leave, which must be accompanied by maternity benefits.

The assignment of benefits is impossible without registration of maternity leave. If a woman wants to stay at work, but still receive benefits, she will not receive a penny.

Mandatory documents for making payments are still: application for leave and certificate of incapacity for work. But in some situations other documents may be needed:

1. income data - needed when applying for maternity payments to the Social Insurance Fund;
2. confirmed information about non-receipt of additional benefits at the place of residence;
3. data from the work book and paper from the employment center confirming the woman’s unemployment (in case of lack of work).

You must contact the Social Insurance Fund with a document confirming your identity. When submitting all the necessary documents, you need to take into account some features: if a woman got married and changed her last name, she must change her documents, the sooner the better. Otherwise, the Social Insurance Fund will not even consider the application for payment.

This is what a sample application looks like:

1. You must enter the full name of the organization to which the application is being submitted (employer’s position, his surname with initials);
2. The applicant's full name must be mentioned without inappropriate abbreviations, that is, as written in the passport.

What needs to be attached to the application:

1. passport or any other identity document;
2. information about the place of registration and information about the place of actual residence (both documents must be submitted separately, even if the place of residence coincides with the place of registration).

Documents can be submitted independently or through a legal representative with whom a notarized power of attorney has been established.

When using the “Direct Payment” scheme from the Social Insurance Fund, the employer as an individual is not an intermediary in the process of calculating maternity benefits. But he is still obliged to accept an application for leave from a pregnant employee and submit it, along with the attached documents, to the Social Insurance Fund for consideration.

In the case of transferring documents through the Social Insurance Fund, along with basic information data (organization details, full name of the pregnant employee, etc.), the certificate must mention:

1. the amount of wages from which insurance premiums were calculated for the previous 2 years (730-731 days);
2. the total number of calendar days for all periods during which the employee was temporarily released from official duties: for example, she was on maternity leave.

If necessary, such a certificate may be issued on behalf of the employer on the last working day.

In the event of liquidation of an enterprise or the impossibility of obtaining a certificate for any valid reason, information about income is requested by representatives of the Fund independently from the Pension Fund of the Russian Federation.

This is what a sample order drawn up by an employer looks like:

It is worth noting that the legislation does not provide for an approved standard in the execution of orders. This document is drawn up in any form.

Amounts of maternity benefits in 2019

By the beginning of 2019, Russian women need to be prepared for some changes in legislation. The modified benefit amounts are listed below:

• for employed women: for singleton pregnancy - 43615.65 rubles 48600.30 rubles 60438.83 rubles;
• maximum benefits: for a singleton pregnancy - 282106.70 rubles, in case of complications during childbirth - 314347.47 rubles, in case of multiple pregnancy - 390919.29 rubles;
• – 632.76 rubles;
• : 26721.01 rubles;
• – 16873.54 rubles;
• maternal capital - 453,000 rubles;
• : 3163.79 rubles on the first, 6327.57 rubles for the second and subsequent children.

Additional payments

In some cities, analogues of B&R benefits are paid, which are awarded by the social protection service from the regional budget fund. For example:

• Chuvashia accrues maternity payments only to those who are unemployed, university students/graduates, as well as women with limited physical capabilities (disabled people). The size of such payments is small - only about 350 rubles monthly;
• The Volgograd region makes payments in the amount of only 500 rubles, but only if the woman is a member of a family with an income below the established minimum;
• Some Russian cities provide additional financial assistance for food. It is intended for pregnant women from disadvantaged families.

Moreover, every employer has the right to voluntarily issue maternity benefits to his employee who is going on maternity leave, taking into account the fact that the amount of these additional payments will not be subject to taxation.

An exception to the rules is the additional payment for the birth of a child - it is awarded as federal assistance and has an amount of up to 50,000 rubles.

Conclusion

Required by law for employed women, military personnel and full-time students. Payments of this kind are processed simultaneously with. For those who have become a “victim” of the unexpected, but legal dismissal, it is recommended to contact the social security service.

Maternity payments are made for the entire vacation period. The minimum duration is 140 days, maximum – 194 . Payments of benefits are due to Russian women, regardless of how much work experience is indicated in the work book or whether there is any at all.

For women who have recently gotten a job, the benefit amount will be calculated in accordance with the minimum wage and equal to 100% of the average salary for the last two working years.

Maternity benefits are social assistance to families with a small child. Such assistance is necessary because during this period parents are most vulnerable financially.

Vacation registration

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Maternity benefits should be issued in various ways, depending on the types of payments and life circumstances. Working women apply for all benefits at their place of work.

Payment for the temporary disability certificate received must be made within ten days from the date of submission of documents and the employee writing an application.

Receipt of benefits for caring for a child under one and a half years old begins from the moment the temporary disability certificate expires.

In addition, there is a federal law on social insurance in case of temporary disability and maternity ().

Reasons for receiving

The grounds for receiving maternity benefits are the fact of pregnancy, the birth of a child and caring for him at an early age.

In some cases, only women are entitled to receive them, and in others - both parents.

Registration procedure

Since there are currently several types of benefits related to pregnancy and childbirth, they are issued in various ways.

One hundred percent of the average salary is used to pay for sick leave, and only forty percent of it for the period of caring for the baby.

Unemployed women do not receive the first benefit, but the second is paid to them in the form of a fixed amount.

If mom is unemployed

If a woman expecting a baby does not work under an employment contract, then in this case she must understand that she will not be paid for the sick leave period associated with pregnancy and childbirth.

She will be able to receive only the minimum benefit for the period of caring for the baby up to one and a half years.

In this situation, the benefit will be assigned from the moment the child is born, and not seventy days after the birth.

The payment will be made by the social support service. In this case, money will also be transferred once a month.

Who pays - the Social Insurance Fund or the employer?

Payment of maternity benefits is carried out from the reserves of the social insurance fund.

Employers use their money only if the fund does not transfer funds for social payments to the company on time, but later the entire amount will be reimbursed in full.

If deadlines are missed

If the deadlines for paying a lump sum benefit for the birth of a child in 2019 are violated by employers, then in this case employees have the right to appeal to the prosecutor or court.

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 of birth 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.

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

*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 of birth 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 duration 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 ₽

All payments to pregnant women and mothers (list)

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 a vacation period of less than 28 days, 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 return 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. (4330 RUR: 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 Social Security). 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.

Contribution amount:
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.

This question is very relevant, and occupies the thoughts of the future young mother along with worries about acquiring the necessary children's things. This article will help you understand the timing of such payments and learn about the features of state social support for motherhood and childhood.

So, when is maternity pay paid, before or after childbirth? Legislators answer this question unequivocally: they pay for maternity leave before childbirth. And not just before giving birth, but by adhering to the established rules.

How are maternity benefits paid?

Before giving birth, the expectant mother will have to register with a doctor, and if she does this in the early stages (before 12 weeks of pregnancy), then, on the basis of a certificate issued by a medical institution, she will receive the first maternity benefit at her place of work, amounting to 01.02 .2017 613.14 rub. This is a fixed payment, and its size is periodically indexed, as reported in legislative acts.

If sick leave is extended

It happens that after giving birth, the need to extend the release from work is discovered (for example, the birth was unexpectedly difficult or two children were born). In this case, the period of maternity leave is extended to the established limits, and the terms of payment remain the same - 10 days from the date of submission of the certificate of incapacity to work to the company. Naturally, this additional payment is made already in the postpartum period.

So, we answered the question of when maternity benefits are paid, before or after childbirth. It must be said that even after the birth of a child, a woman (or spouse) has the right to receive a one-time benefit for the birth of a baby and take paid leave to care for him until the age of 1.5 years. But these payments are made already in the postpartum period upon the birth of the child.