One-time maternity benefit per year. Maternity leave: new law

In accordance with Article 8 of the Federal Law of December 1, 2014 N 384-FZ "On the federal budget for 2015 and for the planning period of 2016 and 2017" the amount of indexation of child benefits from January 1, 2015 is set at 1.055.

Attention, this article is outdated!

One-time benefits in 2015

1. One-time benefit for women registered with medical organizations in the early stages of pregnancy – RUB 543.67. (in 2014 – 515.33). For non-working women (housewives), this payment is not provided for by law.
2. A one-time benefit for the birth of a child, as well as for the transfer of a child to be raised in a family, will be RUB 14,497.80. (in 2014 – 13,741.99). In the case of adoption of a disabled child, a child over seven years of age, as well as children who are brothers and (or) sisters, payments amount to 100,000 rubles for each.

In districts and localities where regional coefficients (hereinafter referred to as RK) for wages are established, payments are determined using these RKs.

Maternity leave calculator

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

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

Your length of service (lifetime)

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

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

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

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

Full calculation / Minimum / Maximum.

Duration of maternity leave

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

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

Maternity leave date

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

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

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

Salary and income

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

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

Estimated years

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

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

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

What if you're on vacation all year?

Excluded days

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

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

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

Excluded days:

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

results

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

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

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

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

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

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

What are maternity benefits?

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

Duration

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

Mothers entitled to maternity benefits during the period after childbirth have the right, from the day of birth of the child, to receive either a maternity benefit or a monthly child care benefit (255-FZ Article 11.1).

Deadline for maternity leave

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

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

Calculation of maternity benefits

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

Minimum > By salary > Maximum

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

Minimum calculation

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

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

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

Minimum maternity leave (duration 140 days)
Sick leave opening date	Minimum maternity leave *
	Full rate	Part-time
From 07/01/2017 to 12/31/2017	35901.37 ₽	17950.68 RUR
From 01/01/2018 to 04/31/2018	43675.40 RUR	21837.70 RUR
From 05/01/2018 to 12/31/2018	51380.38 ₽	25690.19 RUR
Since 2019	51918.90 RUR	25959.45 RUR
From 2020 (forecast)	52931.51 RUR	26465.75 RUR
Unemployed	2861.32 RUR

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

Calculation of average earnings

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

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

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

Salary and income

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

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

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

Years to calculate

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

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

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

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

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

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

Days for calculation

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

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

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

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

Maximum

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

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

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

All payments to pregnant women and mothers (list)

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

Documents for appointment

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

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

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

Download free sample 31 kb. Word (doc)

Payment

Who pays?

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

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

When I get?

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

Deadlines

Application deadlines

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

Recalculation for increase

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

The application is written in free form.

Can I choose a date or reschedule?

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

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

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

Pension (experience)

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

Vacation experience

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

Rights

Annual vacation due!

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

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

Fixed-term employment agreement (contract)

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

If a student is on maternity leave

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

Situations

What if you have two jobs?

I. 1 employer for more than two years and 2 employers for more than two years. If an employee worked in several places at the time the maternity leave was issued, and in the previous two years she worked all the time in the same place, then maternity payments are made for all places of work. The 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 SOBES). The payment is made by the territorial body of the Social Insurance Fund that assigned the benefit. You can also register with the employment center and receive unemployment benefits.

If twins were unexpectedly born or adopted

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

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

It will affect, 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 the 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 rubles/month or 2610 rubles. 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.

It will remain the same, i.e. less beneficial for expectant mothers than it was before 2013. Maternity leave, child care leave, periods of release from work, and additional days off to care for a disabled child are deducted from the amount of maternity leave.

In 2015, to calculate maternity benefits, income for the two previous years will be taken into account - for 2013 and 2014. Income from 2015 will not be taken into account, even if the woman goes on maternity leave in December. This is not beneficial for those women whose income will increase during 2015.

To calculate maternity benefits, the following initial data will be required:

Average daily earnings for the last two years;

Duration of maternity leave. It can be 140 days in general, 156 days for complicated births or 194 days for multiple pregnancies.

To calculate the average daily earnings, it is necessary to sum up the salary for two years with bonuses, vacation pay and travel allowances. Please note that payments are calculated without deduction of personal income tax. This does not include paid sick leave or benefits.

The period during which the woman was on sick leave, maternity leave, or maternity leave is subtracted from 730 days.

For example, in 2013 a woman’s income was:

· salary - 150,000 rubles;

· vacation pay – 15,000 rubles;

· quarterly bonuses – 40,000 rubles;

· sick leave - 6000 rub. (28 days).

In 2014, a woman’s income was:

· salary - 200,000 rubles;

· vacation pay – 20,000 rubles;

· quarterly bonuses – 60,000 rubles;

· sick leave - 4000 rub. (25 days).

Average daily earnings will be: (150000+15000+40000+200000+20000+60000)/(365+365-25-28) = 485000/677=716.4 rubles. All that remains is to multiply the specified amount by the number of days of maternity leave. So, in the general case, the amount of maternity leave will be 100,296 rubles. (716.4*140).

If independent calculations of maternity leave seem difficult to you, then you can use one of the calculators, which, based on the entered data, will allow you to make calculations. One of his examples is presented here http://www.b-kontur.ru/profi/decret#_.

Minimum amount of maternity leave in 2015

In 2015 it is 27,455.34 rubles. during normal childbirth, RUB 30,593.10 - for complicated cases and 38,045.26 rub. in case of multiple pregnancy (194 days). It is calculated based on the minimum wage for 2015 for the year - 5965 rubles. (5965/730*24*140).

If you received a smaller amount of maternity benefits, then you still will not receive less than this amount.

Maximum amount of maternity benefits in 2015

Maternity benefits cannot be higher than the level established by law. The fact is that the employer makes contributions to the Social Insurance Fund not from the entire employee’s salary, but only from income that is less than the established limit.

In 2015, the maximum levels of 2013 and 2014 are taken into account. Their size was 568 and 624 thousand rubles, respectively. Accordingly, if your total annual income was higher, you should still calculate according to the earnings limit.

Based on the indicated values, it turns out that the maximum amount of maternity leave in 2015 will be 228,602.73 rubles ((568,000+624,000)/730*140). Accordingly, for complicated births this figure is 254,728.77 rubles, for multiple pregnancies - 316,778.08 rubles.

What other payments are due at the birth of a child?

This is a one-time benefit for the birth of a child in a fixed amount (in 2015 it will increase to 14,497.80 rubles), as well as a benefit for registration in the early stages of pregnancy (its amount for 2015 is 543.67 rubles). In addition, a woman can count on additional regional and federal payments, if provided (for example, Maternity Capital).

Maternity benefits for the unemployed

The unemployed are not entitled to maternity payments. But they can receive one-time payments upon early registration with a antenatal clinic, as well as a maternity benefit in a fixed amount.

The only category of unemployed citizens who can still count on some payments are women who were fired within 12 months due to the liquidation of an organization or termination of activities as an individual entrepreneur (lawyer, notary). True, the amount of maternity leave for such expectant mothers is more than modest. In 2015 it is 543.67 rubles. per month. To calculate maternity leave in this case, you need 543.67*140 days (or 156/194)/30 days. It turns out that the total payments will be 2537.13 rubles.

How to calculate maternity benefits for individual entrepreneurs

Individual entrepreneurs can receive maternity benefits only if they are registered with the Social Insurance Fund on a voluntary basis and have paid insurance premiums for 2014.

Individual entrepreneurs with any income can count exclusively on minimum benefits. Of course, this approach can hardly be considered fair. After all, for example, individual entrepreneurs must share 1% of income over 300 thousand with the Pension Fund of the Russian Federation. Moreover, often the total amount of taxes paid to the funds per year is several times higher than the maternity benefits received. Also, wages to the entrepreneur’s employees and deductions from them are made not on the basis of the minimum wage, but on the basis of the regional minimum, which exceeds it many times over. The entrepreneur himself has to be content with 27 thousand rubles.

How to get maternity benefits

To do this, you need to contact your employer with a corresponding application and provide a sick leave certificate received at the 30th week at the antenatal clinic. The benefit must be assigned within 10 days and paid on the next salary day.

Entrepreneurs who are voluntarily insured by the Social Insurance Fund must write an application to the fund.

Only the mother has the right to receive maternity benefits (Article 6 of Federal Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children”, hereinafter referred to as Law No. 81-FZ). But child care benefits can be received by any relative or guardian who actually cares for the child (Article 13 of the same law).

The calculation period, as in the case of temporary disability benefits, is the two previous calendar years. The difference is that the calculation can include not only 730 days, but also 731, and if two leap years are taken into account - 732, from which the excluded periods must also be subtracted.

Example

In 2015, the employee goes on maternity leave. The estimated period for it will be from January 1, 2013 to December 31, 2014, i.e. 730 days. During these two years, the employee was on sick leave for a total of 28 days.

When calculating average earnings, 702 days will be taken into account (730 days - 28 days).

Just as in the case of temporary disability benefits, it is possible to replace one or both years of the calculation period.

On a note

The maximum average daily earnings for calculating benefits in 2015 is 1,632.88 rubles.

The calculation includes all payments for which contributions to the Social Insurance Fund of the Russian Federation were accrued (Part 2 of Article 14 of Law No. 255-FZ). In this case, calendar days falling on (Part 3.1 of Article 14 of Law No. 255-FZ) are excluded from the calculation:

• periods of temporary disability, maternity leave, parental leave;
• the period of release of the employee from work with full or partial retention of wages, if insurance contributions to the Federal Social Insurance Fund of the Russian Federation were not accrued for the retained wages for this period.

Child care allowance

To determine the amount of child care benefits (per month), you need to multiply three indicators (Article 11.2, Part 5.1, Article 14 of Law No. 255-FZ):

• average daily earnings. It cannot exceed the sum of the maximum bases for calculating contributions for the years included in the calculation period, divided by 730. This means that in 2015 the average daily earnings for calculating benefits cannot exceed 1,632.88 rubles ((568,000 rubles + 624 000 rub.) / 730);
• 30.4 (average number of days per month);
• coefficient 0.4 (since child care benefits are paid in the amount of 40% of average earnings - Article 11.2 of Law No. 255-FZ).

In turn, to determine the average daily earnings, you need to divide the amount of payments subject to contributions to the Federal Social Insurance Fund of the Russian Federation by the number of days taken into account when calculating the average earnings (we talked about them in the previous example).

Continuation of the example

Let's return to the conditions of the previous example and assume that the amount of payments subject to contributions to the Social Insurance Fund of the Russian Federation in 2013-2014 amounted to 1,000,000 rubles.

The average daily earnings for calculating benefits will be:
1,000,000 rub. / 702 days = 1424.50 rub.

It does not exceed the maximum allowable size (RUB 1,632.88).

The benefit for the whole month will be calculated as follows:
RUR 1,424.50 × 30.4 × 0.4 = 17,321.92 rubles.

Maternity benefit: calculation

Maternity benefits are calculated more simply: it is enough to multiply the average daily earnings by the number of days of vacation (in the standard case, vacation is provided for 140 days - Part 1 of Article 10 of Law No. 255-FZ). As in the case of child care benefits, the maximum average daily earnings is limited (in 2015 - 1,632.88 rubles). In this case, maternity benefits are paid in the amount of 100 percent of average earnings (Part 1, Article 11 of Law No. 255-FZ).

Continuation of the example

Let's return to the conditions of the previous example and assume that the employee goes on maternity leave. The benefit will be calculated as follows:
RUR 1,424.50 × 140 days = 199,430 rub.

Minimum wage

When it comes to maternity benefits based on , it is calculated by multiplying the minimum wage (which is in effect at the time of leave) by 24, and dividing by 730 (clause 15.3 of the RF Government Resolution No. 375 of June 15, 2007 “On approval of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity”). In this case, no periods (we are talking about the periods established by Part 3.1 of Law No. 255-FZ) need to be subtracted, as is the case when the calculation of average daily earnings is based on actually accrued payments.

On a note

Example 3

An employee of the company has been going on maternity leave since April 10, 2015. She got this job in June 2014, this is her first job. In 2014, Ivanova’s earnings amounted to 130,000 rubles; the employee had no days excluded from the billing period. Let's calculate the "maternity" benefit that she is entitled to.

The average daily earnings of the expectant mother, based on the payments accrued to her, will be: 178.08 rubles. (RUB 130,000: (365 days + 365 days)).

Let's compare it with the average daily earnings based on the minimum wage. Average daily earnings based on the minimum wage will be: 196.11 rubles. (5965 rubles × 24 months: 730 days).

As can be seen from the example, the average daily earnings of a female employee are less than the minimum possible (RUB 178.08).< 196,11 руб.). Поэтому пособие по беременности и родам нужно считать исходя из МРОТ. Декретное пособие сотрудницы составит: 27 455,40 руб. (196,11 руб. × 140 дн.).

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Future parents, preparing for the birth of a child, should arm themselves with knowledge not only about raising children, but also study information about what payments are provided after the birth of a child. In Russia there is a whole range of material support for new parents.

Support measures in 2019

The system of parent support measures includes:

1. One-time payments;
2. Monthly payments that are accrued until the child’s legally specified age;
3. Payments in the form of a certificate (maternity capital, birth certificate, certificate for the purchase of housing);
4. Providing a system of benefits and assistance in kind (for medicines, paying for utilities, etc.).

By importance, payments are divided into:

1. Federal (provided for by federal legislation).
2. Regional (established by regional legislation).

In addition, the nature of payments is also affected by the number of children born. And also adopted children, since legally born and adopted children have the same status.

Benefits provided for young parents are periodically indexed. In December 2019, the President of the Russian Federation signed the law “On the federal budget for 2019 and for the planning period of 2019 and 2020.” According to this document, the increase in benefits in 2019 will occur according to a coefficient of 1.055.

One-time payments

1. A one-time payment upon the birth of a child.

From 2019, the benefit amount is equal to 14497.8 rubles. The benefit is paid for each child born in the amount of the specified amount. The benefit can be issued to the father of the children if the mother does not work.

The documents required to receive benefits are provided at the place of work or to the Social Security Administration (for those not working).

At the place of work (service, study):

• Statement;
• A certificate from one of the parents stating that he did not apply for benefits at his place of work.

To the Social Security Administration:

• Statement;
• Child's birth certificate;
• Certificate from the civil registry office, which is issued at the birth of children;
• Work record book of both parents (you must provide a record of dismissal from work);
• Documents confirming that the parents did not have a job (diplomas, certificates, etc.).

Conditions of appointment:

This benefit must be issued before the child is 6 months old. After submitting the documents, the first payment of benefits must occur within 10 days.

1. Maternity benefit.

Paid for the entire maternity leave, which has a duration of 140 days (70 days before childbirth and 70 after childbirth), 156 days (in case of difficult childbirth) and 194 days (for the birth of two or more children).

By law, the benefit amount cannot be more than 228603.2 rubles or less 27455 rubles for 140 days of maternity leave. The payment amount is assigned to working women in the amount of 100% of the average salary.

If a woman has less than 6 months of work experience, then she will receive this benefit equal to the minimum wage, moreover, for each month of vacation.

If a woman worked in several organizations, then she can receive benefits for each place of work.

• Statement;
• Certificate of income from place of work;
• Certificate of incapacity for work.

If a woman was fired due to the liquidation of the organization, then this benefit must be issued at the social protection department, but before that, register with the employment center.

1. A one-time benefit for women who registered in the early stages of pregnancy.

To receive benefits, you must register with the antenatal clinic before 12 weeks of pregnancy.

The amount of this benefit from 2019 is 543.67 rubles.

Documents for obtaining benefits:

• Statement;
• Certificate from the antenatal clinic about registration in the early stages of pregnancy;
• Passport.

Monthly payments

1. Monthly allowance for child care up to 1.5 years.

This benefit can be received by both employed (receive benefits at the place of work) and unemployed citizens (receive benefits through social protection authorities).

Amount of child care allowance:

for unemployed citizens – 2718.34 rubles for the first child and 5436.67 rubles for the second child and subsequent ones.

For employed citizens - 40% of average earnings, which is calculated from income for the two years preceding the year of application for benefits and multiplied by 30.4.

Documents for obtaining benefits:

For unemployed citizens:

• Statement;
• Work record book (to present a record of dismissal due to liquidation of the enterprise during pregnancy, maternity leave for a child up to 1.5 years old);
• Child's birth certificate;
• Certificate of average salary;
• A copy of the order for registration of parental leave (provided by those dismissed during this leave);
• A certificate stating that the bearer does not receive unemployment benefits (from the employment center).

For employed citizens:

• Statement;
• Application for parental leave;
• Certificate of birth or adoption of a child;
• Birth certificates of previous children. In the case of the death of the first child - a death certificate;
• A certificate from the second parent stating that he did not apply for parental leave.

Deadlines for applying for benefits:

You must apply for benefits before the child reaches 6 months.

1. Additional monthly benefit for up to 3 years.

Paid for the third and subsequent children born no earlier than January 1, 2019. The amount of the benefit is equal to the cost of living per child established in a particular region.

5. Payments in the form of certificates.

1. A birth certificate, the cost of which is 10,000 rubles.

Consists of three coupons. First coupon cost 3000 rubles intended to pay for services provided in antenatal clinics. The second coupon worth 6000 rubles intended to pay for services in the maternity hospital. The third coupon worth 1000 rubles intended to pay for observation services for a child up to one year old in a children's clinic.

1. Maternal capital. The amount of maternity capital in 2019 is 453026 rubles.

This type of financial assistance can be received by citizens who have Russian citizenship and have given birth to (or adopted) a child since January 1, 2007.

Recipients of the certificate can use it only after 3 years for the following needs:

1. To improve living conditions.
2. For children's education.
3. To increase the funded part of the mother's pension.

Documents for receiving maternity capital (submitted to the Pension Fund within 3 years from the date of birth of the child):

• Statement;
• Passport with registration;
• SNILS;
• Document on Russian citizenship;
• Birth certificate or adoption document of the child.

Providing benefits and in-kind assistance

1. According to Government Decree No. 890 “On state support for the development of the medical industry and improving the provision of medicines and medical products to the population and healthcare institutions,” children under three years of age, and from large families up to six years of age, are provided with free medications included in a special list.
2. According to the birth certificate, a pregnant woman can be provided with free medicines in the amount of up to 990 rub..

To obtain these benefits, you must contact your local doctor.

1. This type of assistance is provided for large families (families in which a third child is born). With the birth of a third child, the family has the right to the following benefits and assistance:

• Priority acquisition of a garden plot;
• Free travel on city public transport, and free travel on suburban transport is provided to children and one parent;
• Payment for the use of water, heating, electricity, gas and sewerage is not less than 30% of the established tariffs;
• As children grow, families are provided with benefits in other areas: provision of a place in educational institutions, free meals, etc.

To apply for these benefits, you must contact the social security authorities.