What documents are needed to apply for maternity leave? Maternity payments.

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

Maternity leave in 2018-2019: changes and new law

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

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

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

There were no changes to the calculation rules.

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

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

How to calculate maternity benefits - 5 simple steps

To calculate the amount of maternity payments you need:

1. Calculate the average daily earnings, for this we determine:
billing period – 2 years, for which we calculate earnings	Step 1
the amount of earnings in this period	Step 2
number of days in the billing period	Step 3
Calculation summary: average daily earnings	Step 4
2. Multiply the average daily earnings by the number of days of maternity leave	Step 5

We put all stages of the calculation into 5 steps.

Step 1. Determine the billing period

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

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

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

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

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

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

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

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

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

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

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

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

+ We take into account income with code

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

- We do not take into account income with the code

2300 – sick leave

Other codes

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

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

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

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

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

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

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

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

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

Vacation periods without saving wages are not excluded.

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

Step 4. Calculate average daily earnings

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

1. Minimum by law

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

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

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

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

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

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

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

2. Maximum by law

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

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

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

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

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

For an employee whose total length of service (all, i.e., throughout her life) is less than 6 months, it is important to take into account the following feature:

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

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

Step 5. Calculate maternity benefits

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

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

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

Minimum maternity payments in 2018-2019

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

If maternity leave lasts 140 days, the minimum is 51,380 rubles. = 11,163 rub. x 24 months / 730 days x 140 days (if maternity leave starts after 05/01/2018)

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

Maximum maternity payments in 2018-2019

The maximum amount of benefits is limited by the maximum amount of earnings, above which social security contributions are not calculated (pro limit values see above).

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

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

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

An example of calculating maternity benefits in 2019

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

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

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

Step 1.	During the two years preceding the maternity leave (i.e. in 2018 and 2017), the employee did not have maternity or child care leave - we do not replace the period. Calculation period: 2017 and 2018
Step 2.	Earnings already minus sick leave: for 2017 - 850,000 rubles, for 2018 - 494,000 rubles. Compare with limit values. For 2017, we take the maximum size of the base - 755,000 rubles. (since actual earnings for 2017 turned out to be higher size limit), for 2018 – actual earnings. Total we get 755,000 + 494,000 = 1,249,000 rubles.
Step 3.	Number of days in the billing period: 730 – 150 – 50 = 530 days
Step 4.	Average daily earnings: RUB 1,249,000 / 530 days = RUB 2,356.60 This is above the minimum (11,163 rubles (minimum wage) x 24 months / 730 = 367 rubles), but also exceeds the maximum. For maternity leave in 2019, the maximum average daily earnings is: (755,000 + 815,000) / 730 = 2,150.68 rubles. – we take it into account.
Step 5.	Benefit amount: RUB 2,150.68 x 140 days = RUB 301,095.89

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

Online calculator for calculating maternity benefits in 2018-2019

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

The new procedure for assigning and calculating the amount of maternity benefits, which came into force on January 1, 2011, involves the use of the rule approved by the Government of the Russian Federation for determining the amount of maternity benefits based on the amount average salary based on the results of the two-year period preceding the year of maternity leave, or taking into account the established value minimum wage(minimum wage, from January 1, 2018, set at 9489 rub.).

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

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

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

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

How are maternity benefits calculated?

According to the amendments made to the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, from January 1, 2011, the procedure for calculating average earnings, the value of which is used for calculating maternity benefits in 2018.

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

Minimum amount of maternity payments in 2018 and maximum

In accordance with this minimum size maternity benefits in 2018, taking into account the average daily earnings calculated according to the minimum wage, are:

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

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

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

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

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

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

Women who have registered with the clinic or antenatal clinic up to the 12th week of pregnancy, have the right to receive - subject to presentation of the relevant certificate from medical organization about early registration expectant mother.
In addition to this, one of the parents (mother or father) is also paid at the place of work, amounting to 16,759.09 rubles.
Upon completion of maternity leave, a calculation of parental leave is made with the right to receive - in the amount of 40% of the average salary, but not lower than the minimum amount established by law:
- RUB 3,788.33 for the first child (40% of average monthly earnings when calculated according to the minimum wage = 9,489 rubles);
- 6284.65 rub. - on the second and subsequent ones.

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

How to calculate maternity benefits in 2018 (example and online calculator)

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

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

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

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

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

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

liquidation of organizations;

termination individuals activities as ;

termination of powers by private notaries or termination of the status of a lawyer;

termination of activities by other individuals whose professional activity in accordance with federal laws, it is subject to state registration and (or) licensing.

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

Women studying full-time V educational organizations various types(organizations of higher and additional vocational education, scientific institutions, training and production plants, etc.).

Maternity benefits are established for them at the place of study and paid in the amount of scholarship.

In addition to the above, these categories of unemployed (as well as all unemployed persons in general, not subject to mandatory social insurance in case of temporary disability and in connection with maternity) is relied upon by the Social Security authorities.

According to Federal law N 255-FZ expectant mothers are entitled to certain payments. This is, first of all, payment for sick leave (the last weeks of pregnancy, childbirth, the period after childbirth). From the article you will learn who is entitled to receive this benefit, officially called maternity benefit, and how to calculate the amount of maternity leave in 2017.

What are maternity benefits?

Maternity benefit- one-time benefit for the birth of a child.

When calculating maternity leave, the number of days on sick leave is taken into account , the number of which depends on the following circumstances:

If born 1 baby , That total quantity days on sick leave is 140 (the formula is simple: 70 days before birth, 70 days after birth ).
If the birth of the baby was associated with some complications, the number of days on sick leave increases by 16 .
If there is a large addition to the family - 2 or more kids , then the number of sick days is even greater: 84 days before birth, and after birth - 110 days .

Who can receive maternity benefit in 2017 - the maximum and minimum amount of maternity benefit payments

Working pregnant women subject to compulsory health insurance.
Unemployed pregnant women, who must be registered with the employment service in their area of residence.
Women who work as individual entrepreneur . In this case, it is necessary that contributions to the Social Insurance Fund be made over the last six months (at least).
Female students of educational institutions studying full-time (regardless of whether they are on a budget or paid).

What determines the size of maternity benefits?

As for the size of maternity benefits, its calculation takes into account average woman's earnings over the last two years . For working women, the average salary is taken, for full-time students - a scholarship, for women who work under contract in the ranks of the RF Armed Forces, as well as in institutions of the penal system, at customs - the amount of monetary allowance.

From January 1, 2016, changes were made to the minimum and maximum benefits:

minimal – 28 555,80 rub.;
maximum – 248 164 rub.

According to the law, personal income tax is not withheld from maternity benefits.

Registration of maternity benefits in 2017: what list of documents must be collected for working, unemployed, and students to receive payments

In order to apply for and then receive maternity benefits, you must prepare package of the following documents :

statement on behalf of a woman to receive benefits;
sick leave , which provides antenatal clinics.

Where should pregnant women provide documents for maternity payments?

Working women submit these documents to the employer, and female students submit these documents to the dean’s office. Unemployed people turn to social services at their place of residence.

Calculation of maternity benefits in 2017 - how to independently calculate the amount of benefits during maternity leave

The easiest way calculate maternity benefits for a permanently working woman , since in this case her average earnings over the last two years are taken into account. Therefore, to calculate benefits in 2017, the average salary for 2015 and 2016 is taken. It is necessary to take into account that in addition to wages, all kinds of bonuses, payments, allowances and coefficients, financial assistance, if they took place and were recorded, are taken into account for calculation. The calculation does not include sick leave or other maternity leave. It is imperative to take into account income from other employers, for which you must submit a certificate of average earnings to the accounting department.
If the woman was on maternity leave or maternity leave the previous 2 years (even if it is one or two days per year), then it is possible to replace this year with the year preceding it (replacement is made upon application).
If the woman worked in two organizations or two enterprises before going on maternity leave , then documents for benefits are submitted to only one place. In this case, you will definitely need to provide a certificate that other employers do not pay maternity benefits.

Important!

It is important to know that average earnings also have their limits for calculating maternity benefits. So, the amount of the benefit cannot be greater than the indicator determined by dividing the sum of the maximum values of the base for calculating insurance premiums by 730. 730 – full number days that a woman worked in two years (if it is a leap year, then 731). But this is only if she did not have sick leave, vacations or other days from which contributions to extra-budgetary funds for compulsory types of insurance are not taken.

What to do and how to correctly calculate maternity benefits if the work experience in your last place is less than 2 years?

Situations when a pregnant woman’s work experience is limited last place working for less than 2 years is not uncommon, and women must know all the details and subtleties in order to receive benefits.

According to existing provisions, the amount of maternity benefits should not be less than the minimum wage.

What is the base limit?

In order to correctly calculate the amount of benefits, it is also necessary to take into account such indicators as the maximum value of the base used for calculating insurance premiums. This indicator is not constant, it changes all the time and is different for each year. For the years preceding 2016 it is equal to:

2013 – 568,000 rubles;
2014 – 624,000 rubles;
2015 – 670,000 rubles.

Why is this indicator needed? When calculating benefits, the woman’s income is taken into account, but the total amount of income for a certain year should not exceed the maximum base value for a given year.

As an example: if a woman’s total income in 2013 was 570,000 rubles, then all calculations will be made based on the amount of 568,000 (the limit for 2013).

Sample calculation of maternity benefits in 2017

Let’s say citizen Zavyalova’s maternity leave begins in April 2017. Before her maternity leave, she worked constantly, so two years are taken into account - 2015 and 2016. Moreover, in 2015 she had two sick leaves of 7 and 10 days, for a total of 17 days. Income for 2015 amounted to 340 thousand rubles, for 2016 – 480 thousand. Limit values by year were not exceeded. The number of days for two years is 730. Sick days are subtracted, which gives a total of 713 days.

Calculation of average daily wages:

340+480/713=1150 rub.

Calculation of maternity benefits:

1150 x 140 days of maternity leave = 161,000 rubles.

Documents to be submitted to the Social Insurance Fund for the calculation of maternity individual entrepreneurs

First of all, to receive maternity benefits for a woman individual entrepreneur, she must:

Register as a voluntary policyholder . To do this, you must provide the FSS with an application (there is a prescribed form), as well as a copy of the individual entrepreneur’s passport. Within five days, the Fund must register the policyholder and then notify him of this procedure.
Pay insurance premiums . If a woman is going on maternity leave in 2017, then insurance premiums must be paid for 2016. The amount of contributions is calculated based on the formula: Minimum wage x rate of contributions to the Social Insurance Fund x 12 months. The contribution rate is 2.9%.

To receive maternity benefits, the following documents are provided to the Social Insurance Fund:

application from individual entrepreneur in any form to receive benefits;
sick leave, received at the antenatal clinic.

Benefits are calculated based on the minimum wage.

Labor legislation provides for social protection of working pregnant women. They are entitled to maternity leave, as well as compensation. How are maternity benefits paid in 2019?

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Officially working women, when applying for maternity leave, receive the right to compensation for temporary disability. How is maternity benefit issued and what is the procedure for its payment in 2019?

General points

The Labor Code of the Russian Federation establishes a guarantee of respect for the rights of workers, including during periods of temporary incapacity for work.

Within social protection Pregnant working women can receive leave while maintaining their job. In addition, this period is partially compensated.

At the thirtieth week of pregnancy, an officially employed woman can receive at the medical institution where she is registered.

By providing this document to the employer, you can go on vacation and receive maternity leave. How is the required compensation paid?

What is it

First of all, you should clearly understand what is meant by maternity payments. Often the concept of “maternity leave” is used as a general term for leave issued for maternity and childbirth and the period during pregnancy.

Confusion is also caused by the fact that in both cases the woman is entitled to payments. But there is also a significant difference.

In particular, parental leave can be granted not only to the woman, but also to any person actually caring for the baby.

That is, such leave is issued at the request of the employee herself. Moreover, the rest period can be shortened, and only valid days are paid.

The basis is the birth of the baby, documented. Birth leave is given for the period necessary for the birth of the baby and the recovery of the mother.

The basis is a sick leave certificate, which indicates the duration of pregnancy and the expected date of birth. This period is precisely maternity payments.

According to current legislation, maternity leave lasts 140 calendar days - 70 days before childbirth and 70 days after. In some situations, the duration of the vacation increases.

All days of leave under the BiR are paid in the amount of average earnings. Moreover, the payment is calculated only at the time of going on vacation, which may take place shortly before the birth.

The end of the vacation occurs on the day indicated on the sick leave certificate, regardless of the actual date on which the birth of the child occurs.

Who are they entitled to?

Women have the right to receive payments under BiR:

officially employed on the basis of;
government employees;
female students studying full-time at the expense of budget funds;
employees of the RF Armed Forces, including those under contract;
individual entrepreneurs, subject to payment of contributions to the Social Insurance Fund;
dismissed due to the liquidation of a legal entity or termination of the activities of an individual entrepreneur, if no more than a year has passed since the dismissal and there is an official status of an unemployed person.

Working mom

When a working woman goes on maternity leave, she receives maternity payments in the amount of average earnings for the last two years.

The calculation procedure will be as follows:

If a woman’s insurance experience is less than six months, then average earnings are not calculated. A maternity benefit is paid in an amount not exceeding the minimum wage.

From July 1, 2016, the minimum wage is 7,500 rubles. Therefore, the minimum daily earnings is 246.58 rubles.

Sometimes it happens that a woman was in child care during the billing period. In such a situation, accounting years, one or two, can be replaced by previous periods.

Important! In order not to get confused when taking into account amounts in calculating average earnings, you need to remember one rule. All payments from which contributions to the Social Insurance Fund are deducted are taken into account.

For a stay-at-home mom

For non-working women, the procedure for calculating maternity benefits is slightly different:

It is worth knowing some of the nuances of maternity pay regarding dismissal. If a woman at will quits before receiving sick leave, the employer is not obliged to pay maternity benefits.

The payment is made from the Social Insurance Fund at the minimum wage. When a pregnant woman quits her job due to liquidation while already on maternity leave, she receives maternity benefits, unused vacation, etc. An employer does not have the right to dismiss a pregnant employee on his own initiative.

Legal basis

The rules on the right to maternity leave are contained in ().

It says here that maternity leave is necessarily accompanied by payment of social insurance benefits.

At the same time, leave under the BiR is given both for children born to them and for adopted children under the age of three months.

The form belongs to strict reporting documents and has a unique number. The first part of the document is filled out by the doctor, the second part is filled out by the employer when calculating benefits.

The application becomes the basis for granting leave. It is written in free form and certified by the employer’s signature.

The general outline of the application is as follows:

details of the organization, full name managerial person (to whom);
position and full name female workers (from whom);
passport details of the applicant;
registration address and place of residence of the employee;
title of the document;
request for leave under the BiR;
request for the appointment and payment of maternity benefits;
desired method of receipt (by hand, to account or card);
sick leave number and date;
employee’s signature with transcript;
date of application.

Based on the submitted documents, the manager issues a leave order, which the employee gets acquainted with under her signature. The accountant, guided by the order, calculates the due amount of maternity leave.

When does payment arrive?

What are the deadlines for paying maternity benefits on sick leave? Ten days pass from the moment the application is submitted until the payment is assigned. But this does not mean that maternity benefits will be paid immediately.

The exact date of provision of benefits depends on the period established in the organization for the issuance, advance and other payments.

Maternity payments issued on the next day of salary receipt. In some cases, the employer may delay payment, citing lack of funds or other reasons.

You need to know that paying maternity benefits for financial condition the employer is not reflected in any way.

Funds are transferred to the employer from the Social Insurance Fund based on the documents provided. and the employer already pays maternity benefits.

Therefore, in case of a long delay in payment, you need to contact the labor inspectorate, prosecutor's office or court.

What is the minimum and maximum amount

When calculating maternity benefits, the maximum and minimum benefit amounts are taken into account. In particular, the calculated average earnings cannot be less than the amount calculated when taking into account the minimum wage.

Based on the minimum wage, the minimum amount of maternity payments in 2019 is 256.57 rubles for each day of maternity leave. The minimum wage since July 2019 is 7,800 rubles.

The maximum maternity benefits established by law are based on the “limit for calculating insurance premiums.”

In 2019, the maximum amount of daily earnings should not exceed 1,901.37 rubles. If, based on the results of the calculation, the amount is higher, then the maximum value is taken into account in the calculation.

Frequently Asked Questions

Sometimes, when applying for a B&R benefit, various questions arise related to the characteristics of a particular situation.

For example, an employee has just returned from maternity leave and is going on maternity leave again. The generally accepted norm is that the previous two years are used for calculation.

But since the employee was on maternity leave, the years are replaced with earlier ones. However, if a woman does not submit an application to change periods, then the benefit is calculated in the standard manner.

In addition, women are often interested in the question of going on vacation before the thirtieth week of pregnancy. Will the BIR allowance be paid in this case?

Video: maternity payments

No, since the basis for paying maternity benefits is sick leave. But if you feel unwell, you can leave earlier by taking paid compulsory leave before the beginning of the thirty-first week of pregnancy.

In this case, if there is no unused vacation, you can receive vacation in advance for the next year.

If for a second child

Does the total number of children affect the amount of maternity leave? This type benefits are calculated based on average earnings, so the number of children is not so important. But there are some nuances.

When the second pregnancy occurs during the period of maternity leave for the first child, the woman has the right to apply for maternity leave under the BiR. But you need to choose one of the benefit options - pregnancy or care.

To apply for a second maternity leave, you need to submit an application for termination of parental leave and registration of maternity leave.

For example, a child’s grandmother can arrange a vacation. But payment of child care benefits to retired women is carried out only in the case when the woman is employed and contributions to the Social Insurance Fund are paid for her.

Are they taxable?

Maternity payments are a social protection tool. The one-time benefit is paid from previously paid insurance contributions to the Social Insurance Fund.

A woman receives the amount calculated on the basis of average earnings, taking into account the permissible minimum and maximum.

If an employer withholds or some other part of the amount when paying maternity benefits, then this is a direct violation of the law.

It is necessary to demand payment of the withheld funds or contact the authorized authorities.

Can alimony be withdrawn from this amount?

Maternity payments are targeted. They are aimed at preparing for the birth of a child. But other children should not be deprived.

If a woman is a payer of alimony, then she is obliged to pay it from her income. As a result, it determines that:

It turns out to be a very confusing situation. There is no reason to pay alimony during vacation, but payments continue to be calculated based on average earnings.

If we take into account the total duration of leave under the BiR and parental leave for up to three years and the lack of other income, then by the time you go to work you can have a fairly large debt.

The situation can be resolved by going to court. You need to ask the court to assign a fixed payment that you can realistically pay.

Maternity payments, or maternity benefits, are the assistance from the state that expectant mothers can receive in our country. Maternity leave (or) is the period during which a woman is not able to work. In many families, the wife’s income makes up a significant part of the total budget, and going on maternity leave is a forced saving. Therefore, all questions about what maternity benefits are, to whom it is paid and in what amount are very relevant.

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The procedure for calculating maternity benefits

How are maternity benefits calculated? This benefit is paid in a lump sum once at the place of official employment of the citizen. The basis for the calculation is average value wages for the two years preceding the year the woman went on leave. For example, a citizen goes on maternity leave in 2015. Salary indicators will be taken for 2014 and 2013. To calculate the average salary, you need to sum up all monthly payments and divide the resulting amount by the total number of calendar days. It must be borne in mind that not all payments and periods are taken into account; some of them are deducted from the total salary and the number of calendar days for two years, namely:

maternity leave;
maternity leave for up to one and a half or three years;
temporary disability (sick leave);
additional benefits of a different nature.

Based on this, we can say that the calculation is carried out by summing up wages, vacation pay and bonus payments. We divide the resulting amount by 730 (calendar days for 2 years). We multiply the resulting average daily earnings by 140 days of maternity leave. The amount received is the maternity benefit.

It is worth mentioning that in our country the maximum amount of a woman’s total income has been established, which can be taken into account in calculating maternity benefits. Income received in excess of the established amount will not be taken into account. In 2015, this amount is 670,000 rubles. Thus, the maximum benefit that can be received for 140 days of maternity leave is 228,602.74 rubles.

For births with complications and multiple births, the benefit increases and amounts to 254,728.77 rubles for 156 days, 316,778.08 rubles for 194 days.

If in the 2 years preceding the maternity leave a woman worked not at one, but at several enterprises, then the amounts of her income are summed up, and the payment is made to the organization that the pregnant woman herself chooses.

If the pregnant woman’s earnings turned out to be less than the subsistence minimum or the official work experience is less than 6 months, then the established minimum wage (minimum wage) is taken into account. In 2015, this amount is 5,965 rubles.

Once the employee has provided sick leave, benefits are calculated and paid over the next ten days. This period is established by law; the employer has no right to violate it and delay payment.

For what period are maternity benefits accrued?

Maternity benefits are paid to expectant mothers for a period of 70 days before childbirth and 70 days after. 140 days is the average period of disability for childbirth without complications.

In case of complicated childbirth, for example, caesarean section and other complications, this leave is 156 days.

In case of multiple pregnancy, that is, two or more children, the leave will be 194 days.

Formula for calculating maternity benefits

Let's give step by step formula Forin 2015:

It is necessary to sum up all payments to a pregnant employee for the 2 years preceding her maternity leave, minus sick pay and other social benefits.
The amount received should not exceed 670,000 rubles. If it exceeds, then we take exactly 670,000 rubles into account.
We divide the received amount by 730 days (the number of calendar days for 2 years, if included leap year, then on 731 days) minus periods of temporary disability, maternity leave and other periods not included in the calculation. We get the average daily earnings.
We multiply the average daily earnings by 140 days (156 or 194 days, depending on the course of labor). The amount received will be the amount of maternity benefits.

Restrictions on maternity pay

Maternity benefits are a one-time payment to all working women. It is produced at the place of work of the expectant mother. The main condition for payment is the woman’s official employment. The following categories of women also have the right to this money:

civil servants;
full-time students. In this case, it is important that training is carried out on a budgetary basis;
women in military service;
women who are registered as an individual entrepreneur and pay contributions to the Social Insurance Fund;
unemployed women who were fired due to the liquidation of the enterprise and at the moment are registered with the employment center.

Maternity payments and taxes

Maternity benefit is an official state benefit. The Ministry of Finance has established a rule, which is reflected in Letter No. 03-04-06/6-196 dated July 3, 2012. This rule exempts from payment income tax(NDFL) all state benefits, including maternity payments and child care. If personal income tax was nevertheless withheld from you, you should contact the accounting department of your organization with an application for the return of the illegally transferred amount.

How to correctly calculate maternity benefits

In order to correctly calculate maternity benefits, it is necessary to carefully analyze the income of a pregnant employee and exclude from it all sick leave and other social benefits. Compare the amount received with the established maximum base for calculation and living wage. From 730 calendar days, subtract all periods that are not subject to accounting. It is very important for the employer to collect all the necessary documents, in particular to obtain a sick leave certificate from a pregnant employee.

Example

Let's look at several examples of calculating maternity benefits.

Example No. 1. Natalya goes on maternity leave on June 15, 2015 at 30 weeks of pregnancy. Sick leave provided. We take into account the amount of her earnings for 2014 and 2013, which amounted to 300,000 and 324,000 rubles, respectively. In 2013, Natalya was on sick leave for 21 days; during this period she was paid 23,655 rubles. The calculation will look like this:

(300,000 – 23,600 345655) + 324,000 = 600,345 rubles.

600,345 / (730 – 21) = 846.75 (Natalia’s average daily earnings).

846.75 * 140 = 118,545 rubles (Natalia’s maternity benefit).

Example No. 2. Let's consider an example in which employee Irina goes on maternity leave on April 15, 2015. Irina’s official work experience began in July 2013. The calculation of maternity benefits will look like this:

In 2013, Irina’s average earnings were:

For the 6 months when Irina was unemployed, her income is determined based on the minimum wage.

6 * 5,965 = 35,790 rubles.

After official employment from July to December 2013, Irina’s income amounted to 108,000 rubles.

Total income for 2013 is 35,790 + 108,000 = 143,790 rubles.

Income for 2014 is 228,000 rubles.

(143,790 + 228,000) / 730 = 509.3 (average daily earnings).

509.3 * 140 = 71,302 rubles (Irina’s maternity benefit).

Documents required for calculation

In order for the accountant to calculate the amount for maternity and childbirth and transfer it to the pregnant employee, she must provide necessary list documents, which include:

Sick leave, which is issued at the antenatal clinic;
Application from an employee to grant her maternity leave;
Copy work book, which should contain notes about all places of work of the employee.

Unemployed women also have the right to receive maternity benefits, which is a fixed amount per month - 543.67 rubles. The following are eligible to receive this benefit:

female students studying full-time at a university, vocational school, or secondary technical school educational institution;
women who registered with the Employment Center due to the fact that they lost their jobs as a result of layoffs during the liquidation of the enterprise.

In this case, a certificate from the Employment Center stating that the woman is registered there is added to the standard list of documents.

In these cases, payment is made either at the educational institution or at the Social Security Administration.