Is maternity leave included in the calculation of time worked? Maximum amount of maternity payments. How are maternity payments calculated?

Russian legislation provides for significant social support for motherhood and childhood. It consists of paying two one-time benefits with a specified amount, paying for a certificate of incapacity for work according to the BiR, and also maternity leave for a child up to one and a half years old. How to calculate maternity payments , This article will tell you what features should be taken into account.

How is maternity money calculated: what does it include?

The source of financing for any maternity benefit is the Social Insurance Fund, therefore the explanations of employers delaying payment and explaining this by the lack of income from the fund are untenable and even illegal. The law also establishes the deadlines during which the calculated amounts must be paid, i.e. it can be noted that the state not only provides maternity support, but also controls its implementation. So, how to calculate maternity payments 2017?

The first benefit, the nature of which is more encouraging than supportive, is a one-time payment for registration during pregnancy up to 12 weeks. Its size is established by law: from 02/01/2017 it increased by 5.4% and it became equal to 613.14 rubles.

Another lump sum benefit is paid at the birth of a baby. To date, it has been set in the amount of 16,350.33 rubles. Both of these payments increase in those areas where increasing regional coefficients apply, for example, in the regions of Siberia, the Urals, and the Far North.

These payments are not calculated because their amount is fixed. We will look in more detail at how to calculate maternity pay based on sick leave, which is issued to the expectant mother at various times (from 27, 28 or 30 weeks of pregnancy).

How to calculate maternity benefits in 2017

The duration of maternity leave, i.e. the number of days of incapacity for work, directly depends on the degree of complexity of the expected birth. It is issued for 140, 156 or 194 days, distinguishing between the prenatal and postpartum periods:

with a normal pregnancy, 140 days (70 days before birth / 70 after);
for complications 156 days (70 days / 86 days);
when giving birth to 2 or more children, 194 days (84 days / 110 days).

How do they count maternity leave in 2017? Legislators have established certain rules for calculation and payment:

maternity money is paid in a single amount, without splitting it into the pre- and postpartum periods;
payment must be made within 10 days after the sick leave was submitted for calculation;
the calculation is made on the basis of average daily earnings, based on the amount of income received during the previous two years of maternity leave. Let's look at how maternity leave is calculated in 2017. For the calculation, select the amounts of income for 2015 and 2016. The law does not prohibit the use of other time periods, for example, 2013 and 2014. It is only important to remember that this choice must be determined by the benefit of the expectant mother;
maximum and minimum limits for benefit calculations are established.

How are the maximum maternity benefits calculated in 2017?

The maximum amount of maternity leave is determined based on the amount of insurance wages for the year from which the company makes contributions to the Social Insurance Fund. These amounts are established by law: in 2015 – 670 thousand rubles, in 2016 – 718 thousand rubles. The maximum average daily earnings is calculated as the ratio of the amount of the insurance base to 730, where 730 is the number of calendar days for 2 years. In 2017, the maximum average daily earnings was 1901.37 rubles. ((670,000 + 718,000)/730). The total maximum amount of maternity leave is:

at 140 days. – RUB 266,191.78;
at 156 days – 296,613.72 rubles;
at 194 days – 368,865.78 rub.

Maternity pay, or more precisely the amount on the certificate of incapacity for work, cannot exceed these values in the current year.

Minimum size: according to maternity leave

The basis for calculating the minimum threshold of payments for sick leave is the minimum wage in force at the time of presentation of the document. For example, from February 1, 2017, the minimum wage is 7,500 rubles, therefore, the minimum average daily earnings will be 246.58 rubles. (7 500 * 24 / 730), and the total amount:

RUB 34,520.55 for 140 days of maternity leave;
RUB 38,466.48 in 156 days;
RUB 47,836.52 in 194 days

If a woman’s earnings are below the established minimum values, then sick leave should be paid based on a calculation based on the minimum wage. This rule applies even if the expectant mother works part-time.

From July 1, 2017, the minimum wage is expected to increase, which means that from now on the minimum amount will be 256.44 rubles. (7800 x 24 / 730), and the total amounts are respectively 35,901.60 rubles, 40,004.64 rubles, 49,749.36 rubles.

Art. 14 of Law No. 255-FZ defines in detail how to calculate maternity benefits in different situations.

How are maternity pay calculated in 2017 based on average earnings?

When receiving sick leave for calculation, the accountant selects the employee’s income for 2015 and 2016, excluding payments that are not subject to insurance. These could be:

financial assistance in the amount of no more than 4 thousand rubles;
payment of sick leave, including for employment and labor;
payment of state benefits and compensation;
reimbursement of expenses when using personal property for production purposes (for example, wear and tear of vehicles);
one-time premiums that are not included in the income on which insurance premiums are calculated.

In a word, the amount of average daily earnings should include all payments that make up the insurance base.

Let’s say it is necessary to calculate the amount of benefits for a bank account from February 20 to July 9, 2017. The amount of payments was:

in 2015 – RUB 320,300/365 days, incl. sick leave paid for 15 days/RUB 16,900;

in 2016 – 410,200 rubles/366 days, incl. payment of financial assistance 4,000 rubles.

Calculation of average earnings per day:

(320,300 + 410,200 – 16,900 – 4,000) / (365 + 366 – 15) = 991.06 rubles.

The resulting value is not lower than the minimum and not higher than the maximum threshold, and it is used for calculation.

991.06 x 140 = 138,748.40 rubles. – maternity pay for sick leave.

Parental leave: how to calculate maternity payments in 2017

BiR benefits also include paid leave to care for a child up to one and a half years old, calculated as 40% of average earnings. It can be issued not only by the mother, but by the spouse or other family member caring for the child. Maximum and minimum limits are set for these payments. Let's look at how to calculate maternity, or more precisely, care payments:

maximum amount - from the maximum average earnings 1901.37 x 30.4 (average monthly number of days) x 40% = 23,120.66 rubles;
minimum – 3,065.69 rubles. for caring for the first child, 6,131.37 for the 2nd and subsequent ones.

Using the example presented, we will calculate the total amount of care leave. It is issued from the day following the end of the period of incapacity for work. In our example, the sick leave ends on July 9. Let’s assume that the date of birth is May 1, 2017, therefore, the child will turn 1.5 years old on November 1, 2018.

How are maternity benefits calculated for child leave:

from July 10 to July 31 – 22 days. 991.06 * 22*0.4 = 8,721.33 rubles;

from August 1, 2017 to October 31, 2018 – 15 months (991.06 * 30.4) * 0.4 * 15 = 180,769.34 rubles;

for November 1, 2018 – 991.06 * 0.4 = 396.42 rubles.

The total amount for child leave will be 189,887.09 rubles.

All benefit amounts are paid in full, since they are not subject to personal income tax.

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The 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 based on the average salary based on the results of the two-year period preceding the year of maternity leave, or taking into account the established minimum amount wages (minimum wage, set at 11,280 rubles from January 1, 2019).

Payments are due to all working women who take maternity leave, 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 case of multiple pregnancy - 84 days) and 70 days after birth, with the exception of possible complications during childbirth - 86 days, or for the birth of two or more children - 110 days (respectively, a total of 140, 156 or 194 days).

Accruals are made on the basis of a sick leave 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.

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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 2019.

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

when calculating maternity benefits - for the number of days attributable to parental leave (140, 156 or 194 days),
when calculating monthly child care allowance - by 30.4 (average number of days per month for the year), multiplied by a factor of 0.4.

Attention

According to the current rules, the average daily earnings are used to calculate maternity payments, which itself calculated by formula: earnings accrued for the previous 2 full calendar years must be divided by 730 (or by 731 if one year in the period under review falls on a leap year). The average daily earnings received should not be less than the minimum daily earnings established from the minimum wage ( 11280 rub. from January 1, 2019.

Taking into account the changes under the new law, amount of maternity payments in 2019 is calculated based on the amount of earnings accrued for 2 full calendar years preceding the year of maternity leave (2017 and 2018, respectively), divided by the number of calendar days for this period, excluding:

periods of temporary incapacity for work, paid sick leave (general illness, injury);
paid days off from work to care for a disabled child;
release from work of the employee, while maintaining full or partial salary;

If a woman worked in several organizations before pregnancy, she has the right to apply for benefits in all places of work. However, in the future, monthly payments for a child under 1.5 years old will be made by only one organization. The amount of payments is calculated based on the average salary.

Minimum amount of maternity payments in 2019 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 minimums 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.

Attention

Maximum benefit amount is 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 register with a clinic or antenatal clinic before the 12th week of pregnancy have the right to receive one-time assistance in the amount of 628.47 rubles. - subject to presentation of an appropriate certificate from a medical organization about the early registration of the expectant mother.
In addition to this, one of the parents (mother or father) at the place of work is also paid a lump sum benefit for the birth of a child, amounting to 16,759.09 rubles from February 1, 2018.
Upon completion of maternity leave, a calculation of parental leave is made with the right to receive a monthly benefit for up to 1.5 years - 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.

Attention

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 the second parent about non-receipt of one-time and monthly benefits.

How to calculate maternity benefits in 2019 (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 benefits (maternity benefits, child care benefits), 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).

Attention

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 benefit 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.

Maternity payments in 2019 for a non-working mother

The current legislation provides for the payment of maternity benefits and benefits when registering in the early stages of pregnancy the following categories of unemployed:

Women laid off within twelve months preceding the day of their recognition as unemployed in accordance with the established procedure, due to:
- liquidation of organizations;
- termination by individuals of activities as individual entrepreneurs (IP);
- termination of powers by private notaries or termination of the status of a lawyer;
- termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing.
Attention
Maternity benefits for these categories of citizens are set at a minimum fixed size(from February 1, 2018 - RUB 628.47 per month or 2888.73 rub. for 140 days of maternity leave).
Women studying full-time in educational organizations of various types (organizations of higher and additional professional education, scientific institutions, educational 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 compulsory social insurance in case of temporary disability and in connection with maternity) the Social Security authorities rely on:

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Maternity pay in 2017 is calculated using a special formula.

Documents required for calculating maternity benefits

The basis for calculating maternity benefits in 2016 is the main document - a certificate of incapacity for work for pregnancy and childbirth, which is issued at a medical institution. You can familiarize yourself with the form.

The medical worker writes out a sheet:

at 30 weeks for a singleton we take it. for 140 days;
at 28 weeks in case of multiple pregnancy we take it. for 194 days.

Calculation algorithm

Important:The algorithm for calculating benefits has not changed, but the calculation period for 2016 has changed - these are 2014 and 2015.

To calculate average earnings, employees are taken for the previous two years and divided by 730 (365+365) and the number of unaccounted days is subtracted.

When calculating average earnings, the following are not taken into account:

days of incapacity for work due to illness;
periods of maternity leave and;
days on which the employee did not actually work;
the period for which the employee was released from work.

Maximum payout level 2016

Important:the maximum average daily income for calculating maternity benefits was 1,772 rubles 60 kopecks in 2016 (624,000 + 670,000: 730 days).

Rates of the maximum benefit in 2016, which will be reimbursed by the Social Insurance Fund:

for a singleton we take it. - 248,164 rubles (1772.6 x 140 days);
in case of multiple pregnancy we take it. - 343,884 rubles 40 kopecks (1772.6 x 194 days);
for complicated delivery - 276,525 rubles 60 kopecks (1772.6 x 156 days).

The maximum rate for child care was up to 1.5 years - 21,554 rubles 80 kopecks (1772.6 x 30.4 x 40%).

Important: if the calculation results in a daily income amount higher than the maximum level, then according to Federal Law No. 255, Article 14 of 2006, the maximum value is taken - 1,772 rubles 60 kopecks.

Level of minimum benefit payments in 2016

Calculation of the minimum level:

for a singleton pregnancy - 6,204 x 24 months: 730 days x 140 days = 28,555 rubles 40 kopecks;
in case of multiple pregnancy - minimum wage x 24 months: 730 days x 194 days;
for complicated delivery - minimum wage x 24 months: 730 days x 156 days.

The minimum rate for pregnancy and childbirth is 28,555 rubles 40 kopecks.

If the regional coefficient is also taken into account in the regions, then to calculate the minimum level, it is also necessary to take it into account.

Important:the company does not have the right to pay an amount less than the minimum level, even if the calculations result in less.

Deferred vacation

An employee has the right not to go on vacation, even if she already has a sick leave certificate. At this time, when she has not actually gone on maternity leave, her salary is accrued.

Payments for childbirth and pregnancy will be accrued only when she actually goes on vacation and writes a statement.

A woman also has the right to go to work early.

Replacing years for calculating maternity leave

If an employee goes on maternity leave for the first time, she does not have the right to choose the years for calculation. In this case, the last two years will be taken for calculation, that is, 2014, 2015.

Advice! It is not necessary to replace years in conditions not provided for by law, because the fund, according toFederal Law No. 255 Article 4.2 will recalculate and may refuse reimbursement.

Calculation example
For example, a woman goes on maternity leave in January 2016. It did not replace the calculation years.
Income amounted to (in rubles):
2014 - 570,000;
2015 - 530,000.

During these two years, the employee went on sick leave. The total number of days of incapacity due to illness was 130. During this period, the employee went on another paid leave for 56 calendar days.
To do this you need:
We calculate the total income for the billing period, it amounted to 1,100,000 (570,000 + 530,000).
We calculate the number of calendar days taken into account: ((2014 - 365 days) + (2015 - 365 days)) - 130 days. disability = 600.
We calculate the average daily earnings of an employee, for this the amount of income: per number of days taken into account (1,100,000: 600 = 1,833.33).
It is necessary to compare the established maximum daily income with the obtained average daily indicator: 1,772.60 and 1,833.33.
In accordance with amendments to Federal Law No. 255, Article 14, Clause 3.3, the amount received when calculated exceeds the maximum rate of daily earnings. Therefore, we make further calculations based on the rate of 1,772.60.
We determine the amount: 1,772.60 x 140 days (assuming a singleton pregnancy) = 248,164 rubles.

Calculation for part-time workers
A woman working at two enterprises, until she goes on maternity leave, has the right to receive benefits at each enterprise in accordance with. But this is only if she worked in each organization for 2 years.
If, however, an employee has been working in one of the companies for less than two years, then according to the same law, Part 2.2, the employee has the opportunity to choose where she wants to receive benefits.
The company that the employee chooses will have to take into account all earnings for two years when calculating. That is, both from the main enterprise and from the company where the employee worked part-time.
To the enterprise that the woman has chosen, she should submit a certificate of incapacity for work, a certificate of salary from the second place of work, as well as a certificate stating that the second employer did not provide her with payments (in accordance with Federal Law No. 255, Article 13, Part 5, 5.1).
Important: 2-NDFL certificates are not taken for calculating maternity leave. For the calculation, payments from which insurance premiums were paid must be taken.

The employer indicates data on the employee’s earnings in a special certificate in accordance with the UP of the Ministry of Labor of Russia dated 2013 No. 182n, and only on its basis the organization calculates and accrues benefits.

Pregnancy is a wonderful time in a woman’s life, but it is also a headache for her employer. The manager must know how to calculate and pay maternity benefits, within what time frame the transfer must be made, and what affects the amount of the benefit. Let’s take a closer look at maternity leave, and also look at the features of calculating maternity benefits and the procedure for transferring them.

In ordinary life, maternity leave is usually called the entire period while a woman is freed from work in order to bear, give birth to, and care for a child until he is 3 years old. But the legislation divided this concept into 2 segments: (basis - Article 255 of the Labor Code of the Russian Federation) and (basis - Article 256 of the Labor Code of the Russian Federation). While the monthly social payment for child care is consistently 40% of average earnings, the calculation of maternity benefits has its own characteristics.

Calculation of maternity payments

To correctly calculate maternity payments, let’s turn to the procedure established by law. To begin with, we note that the period for which a one-time maternity benefit should be calculated is 140 days, for a multiple pregnancy - 194 days, and for a difficult birth - 156 days. All this is reflected in Art. 10 of Federal Law No. 255-FZ. It also says that in the case when a woman is on leave to care for an already born child and is about to give birth to another, she needs to choose only one of the two benefits provided.

The period for which the lump sum maternity benefit should be calculated is 140 days.

Maternity benefits are paid to a woman in the amount of 100% of her salary. The length of her official work may have some influence. If it is less than six months, then the rate of the minimum wage - minimum wage (in 2018 it is 9,489 rubles) is taken as an indicator of average monthly earnings; coefficients are also taken into account.

The formula for the general definition of maternity pay includes 3 values:

The employee’s income for the previous 2 years (if, for example, the calculation is made in 2018, then 2016 and 2017 are taken).
The number of days in this period (730 or 731 days if the year was a leap year).
The number of maternity days required for calculation (140, 156, 184).

Rules for calculating benefits

There are certain restrictions and rules for calculating benefits. According to clause 3.2 of Art. 14 of Federal Law No. 255-FZ, the annual average earnings of an employee going on maternity leave cannot be higher than the maximum base amount for calculating insurance premiums. In 2018, this amount is set at 815,000 rubles, but you need to calculate the amount of maternity benefits based on the previous 2 years, so you need to know their limit.

In 2017, the maximum base for calculating insurance premiums was 755,000 rubles, and in 2016 – 718,000 rubles. When calculating maternity benefits in 2018, you must take these amounts into account.

Maximum benefit amount: (755,000 + 718,000) / 730 × 140 = 282,493 rubles 15 kopecks. The minimum benefit amount in 2018 is: (7500 × 12 × 2) / 730 × 140 = 43,675 rubles 40 kopecks.

The maternity leave calculator can be programmed at the enterprise independently (for example, in Microsoft Excel) or the payments can be determined manually.

Income for the previous 2 years does not include sick leave, previous maternity leave, as well as payments made for any other periods during which statutory insurance premiums were not charged on income received. If it so happens that the employee was on maternity leave during the previous 2 years required for calculation, then she can completely replace one or both calculation years with previous years. This way she can increase the benefit amount. That is, in this case, she has the right to choose the years for which her maternity leave is calculated.

As mentioned above, the employee’s length of service may affect the amount of maternity benefits. What should an employer do if his employee has 1 year of experience? The rule is the same for all officially employed women, so the calculation period will also be the previous 2 calendar years. In this case, the actual time worked, which falls on the previous calendar year, is taken in the amount of 100% of the average earnings (say, the last 5 months of that year), for the remaining months (in our example there are 19), earnings are set at the minimum wage.

The employee's length of service may affect the amount of maternity benefits. The rule is the same for all officially employed women.

At the same time, the maternity calendar is different for each employee, but the calculation of the benefit itself is carried out according to the same formula.

How are maternity benefits calculated?

As soon as the pregnancy reaches 30 weeks, the gynecologist at the antenatal clinic issues a sick leave certificate. It indicates the days for which maternity leave is paid.

The employee must provide the following documents to the accounting department or human resources department:

Certificate of incapacity for work for pregnancy and childbirth.
Certificate of early registration, if relevant (required for an additional lump sum payment in favor of the pregnant employee).
Your own statement in free form. You can see a sample.
A certificate of actual earnings received for the previous 2 years in the form established by Order of the Ministry of Labor No. 182n. It is provided if the employee has worked in another company over the past 2 years.

Maternity sick leave is paid in accordance with the general procedure, according to Art. 15 of Federal Law No. 255-FZ. Within 10 days from the date of receipt of documents from the employee, benefits are calculated and accrued, and payment is made on the next day of payment of wages. The payment deadline must be observed - for violation by the employer, according to Art. 236 of the Labor Code of the Russian Federation, is obliged to pay a penalty. The surcharge for late payments is 1/300 of the established Central Bank refinancing rate for each day overdue.

The employer assigns and pays maternity benefits. The state compensates the funds paid by the employer, as stated in Art. 4 of Federal Law No. 81-FZ. Employees of the Social Insurance Fund transfer these funds within 10 days to the employer’s account. By the way, maternity benefits are taxed (Article 217 of the Tax Code of the Russian Federation).

Maternity leave benefits are not taxed.

Additional payments

In addition to basic sick leave pay, employees going on maternity leave are entitled to additional payments:

1. One-time payment.

It is fixed, set taking into account the annual indexation and until February 1, 2017 it amounts to 15,382 rubles 17 kopecks. A one-time payment is made to only one parent. To receive it, you must provide the employer with the child’s birth certificate, an application from the parent applying for the payment, and a certificate stating that the other parent has not received this payment and does not plan to.

2. Payment for early registration at the antenatal clinic.

The 12th week of pregnancy is the milestone before which you must register in order to receive this payment. Until February 1, 2017, it is 576 rubles 83 kopecks and is paid simultaneously with maternity benefits. To receive a one-time payment, the employee must provide the accounting department with a corresponding certificate from the antenatal clinic.

The basic benefit and additional payments are also due if a woman, being pregnant after 30 weeks, continues to work and maintains her salary. However, as soon as maternity leave turns into parental leave, the social monthly benefit will be paid only if the woman is part-time or working at home ().

If the employee continues to work after 30 weeks and receives wages, she must still be paid benefits.

Some formalities

Before going on vacation, immediately after it, or after 3 years have passed since the birth of the child, the employee has the right to go on vacation if she wishes, and her work experience does not affect the situation (). Some women take such leave after the paid 140 days have passed because they receive a little more money than child care benefits, thereby stabilizing their financial situation a little.

A pregnant woman or a woman caring for a child under 3 years of age is not allowed. Based on Art. 261 of the Labor Code of the Russian Federation, dismissal is possible only in the case of an agreement with a pregnant woman, but with its extension until the moment of childbirth or on her initiative at any time. If termination of the employment contract does occur, the woman is entitled to calculated compensation. She has the right to receive money for the next vacation of the previous period.

Maternity payments are due to every officially employed woman who is going to become a mother. They amount to 100% of her average earnings for the previous 2 years. The manager must pay her benefits, but not from his own pocket, but from the Social Insurance Fund. Any delay in payments is “punishable” by law, so you should be careful in fulfilling your duties.

Hello! In this article we will talk about maternity payments.

Today you will learn:

What are the stages of maternity leave?
How to calculate the amount of maternity benefit.
Legislative changes in 2019.

In colloquial speech, maternity leave refers to all the time that an employee does not work in connection with preparing for the birth of a child and caring for him in the first months of life. This general concept is not mentioned in the Labor Code. The law divides maternity leave into two periods: maternity leave and parental leave.

Maternity leave

In its form, it is rather not a vacation, but a sick leave, since it is written out for it.

On this sheet, the gynecologist at the antenatal clinic where the pregnant woman is being observed sets the start and end dates for sick leave. It begins from the thirtieth obstetric week of pregnancy and generally lasts 140 days: 70 days before the expected birth and 70 days after. In some situations, which are also recorded by doctors, the duration of leave is increased.

Medicine, with all its modern technologies, is unable to guess the exact date of birth. The doctor only indicates an approximate period. In reality, children are most often born with a deviation of several days and even weeks before or after the stated time. In this case, sick leave periods are not recalculated.

Example. The start date of the employee’s maternity leave is May 9, 2019. Ends on September 26 (after 140 days). Estimated due date is July 18. In fact, the employee gave birth on June 30. That is, she spent 52 days before giving birth, and her postpartum period was 88 days. The end date of the vacation remains the same - September 26.

An employee who is going on maternity leave has the right to a one-time benefit. The employer pays it in one sum based on the number of days on the certificate of incapacity for work.

The benefit is paid in the amount of 100% of the average daily earnings, so in rough rounding it is sometimes said that the expectant mother receives four salaries at once. This is only relevant for fully official employment.

The expectant mother needs to bring a package of documents to the HR department:

Certificate of incapacity for work. It is issued at a medical institution a few days before it is time to go on maternity leave;
from the previous place(s) of work, if there were any in the past and the year before;
Statement addressed to the general director of the organization;
Certificate of early registration until the 12th week of pregnancy. It is not a mandatory document. But if the employee really went to the doctor early, she will receive an additional payment. Thus, the state encourages early registration of pregnant women, which allows better monitoring of their health and the condition of the baby.

Parental leave

With the successful birth of a child, maternity leave smoothly transitions into. According to the law, a young mother can stay in it until the child turns 3 years old. For example, if a child was born on April 26, 2019, the employee is required to return to work on April 27, 2022.

Many mothers look after their children only until they are 1.5 years old. This is due to the fact that the state (through the employer) pays cash benefits only until the child reaches the age of eighteen months.

After this date, the payment of benefits stops, but the opportunity to care only for the child until his third birthday remains. Young mothers use it if they have such a desire and the family has the financial means to do so.

In order for the employer to have grounds to accrue child care benefits, the employee must come to work with the following documents:

Child's birth certificate (a copy is made of it and the original is returned to the employee);
Application addressed to the general director of the company (the application form is drawn up in free form, a sample is available within the organization);
A certificate stating that such benefits will not be paid to the second parent (the spouse must take this certificate from his place of work or from Social Insurance if he is not officially employed);
A copy of the applicant's passport.

Any person who actually cares for a child can take such leave. For example, . It is important that he actually stops working, otherwise the payment of benefits will become illegal.

The employee also applies for a one-time payment for the birth of a child. Since February 2019, it has increased and is now 17,479.73 rubles.

How to calculate maternity payments

The maternity benefit is 100% of the average daily earnings and is paid in one large amount before the start of maternity leave. To calculate the benefit amount, you need to go through several steps.

Determining the billing period. To calculate the due payments, the two previous years before the maternity leave are taken into account. They can be replaced by any other two years if the employee was already on maternity leave at that time.
Collection of missing salary data for the billing period. Ideally, the employee worked for the same employer for the previous two years, then the necessary information will be at his fingertips. If a woman has worked for a shorter period of time, she needs to provide the employer with a certificate from her previous places of work in Form 182, approved by the Order of the Ministry of Labor.

If the employee did not work for some months of this period, the average earnings for such months are equal to the value in force at the time of the insured event.

From January 012019 year the federal minimum wage is11 280 rubles

This is a relatively small amount for maternity leave. Therefore, many women, when planning a pregnancy, try to work continuously for two years in a row in order to receive more benefits.

According to the minimum wage, all 24 months of the billing period are calculated if the employee’s work experience over these two years is less than 6 months.

Determination of two years' earnings. To calculate the total amount, all accrued wages for the billing period (before deduction of income tax) are summed up by month. It is very easy to determine whether one or another accrual should be included in the amount. If the employer made insurance contributions to the budget from him, the accrual is taken into account. If not, it is ignored.

Thus, when summing up, the amounts paid to the employee during her temporary disability, as well as the amounts paid to her upon release from work with preservation, are deducted. The employer does not make social contributions from this income.

Comparison of annual amounts received with the maximum contribution base. There are limits on maximum annual earnings for calculating maternity benefits.

If the total annual salary of an employee is higher than the specified limit, her salary during calculation is indicated in the amount of the limit. Data for 2018 will become relevant only after the onset of 2019, since in relation to it this year will become one of the two years of the calculation period.

Minimum limits also exist. If during a certain period the employee’s monthly income was less than the minimum wage, then her monthly income during this time is conditionally equal to the minimum wage.

Example. The employee went on maternity leave in 2019. Her annual earnings for 2017 amounted to 780 thousand, for 2018 – also 835 thousand. To calculate the benefit, earnings in the amount of 755 thousand for 2017 and 815 thousand for 2018 will be taken into account.

Calculation of average daily earnings. The formula is used for calculations.

Average earnings = (Earnings for two accounting years in total) / (sum of days for these years minus sick days).

Example. The employee’s earnings for 2017 and 2018, excluding sick leave, amounted to 600 thousand rubles. She was on sick leave for a total of 30 days. In fact, in two years she worked: 365 days + 365 days – 30 days = 700 days. Her average earnings per day are: 600 thousand/700 days = 857.14 rubles. The number of days in a normal year is 365. In a leap year – 366.

As can be seen from the example, if an employee was sick last year and the year before, this affected the calculation of the amount of average daily earnings. We subtracted the days of sick leave from the total days involved in the calculation and received an amount slightly higher than if the employee had not gone on sick leave (600,000: 730 = 821.92 rubles)

Determination of benefit amount. To do this, the average daily earnings are multiplied by the number of days of maternity leave (140, 156 or 194 days).

Let's continue the example from the previous paragraph. We multiply the average earnings of 857.14 rubles by 140 days. The benefit will be 119,999.60 rubles.

The child care payment is 40% of the employee’s average daily earnings and is paid monthly on paydays. An important rule: if a young mother resumes working full-time, the benefit payment stops. Only part-time or home-based work is possible.

Maternity payments are not subject to income tax, and the employer also does not pay insurance premiums from them. Therefore, this period is not taken into account in the calculations.

Example. In 2017, the employee worked 365 days (without sick leave) and her accrued salary amounted to 600 thousand rubles. In 2018, she worked for nine months, and in October she went on maternity leave; she was accrued (excluding benefits) 550 thousand rubles. Number of days taken into account in 2018: 365 minus 92 days (number of days from October to December 2018) = 273 days. Average daily earnings: (600 thousand + 550 thousand)/ (365 days + 273 days) = 1,802.51 rubles.

Total monthly benefit that will be paid in 2019: 1,802.51 rubles * 30.4 days (average number of days per month) * 40% = 21,918.52 rubles.

Manual calculations are important to better understand where certain amounts come from. Now you don’t need to think about how to calculate maternity benefits - the most convenient way is to use an online calculator.

Who pays maternity benefits - the employer or the state

It is the employer who is obliged to calculate and pay maternity benefits to his employee. This procedure is established by Law No. 255-FZ. But at the same time, the employer does not spend his own money, since after some time the Russian Social Insurance Fund reimburses him for all expenses.

The procedure occurs in several stages:

The employee provides the employer with sick leave for pregnancy and childbirth. If we are talking about applying for benefits for a newborn child, then the employee writes an application for parental leave.
Based on the information received, the accountant calculates the amount of payment.
The employer pays the benefit. If before the maternity leave the employee received her salary on a bank card, then she will receive the money transferred by the employer in the same way. In this case, funds are accrued on the nearest salary payment day established in the organization.
The employer submits a report and other documents to the Social Insurance Fund.
The FSS checks documents for compliance and authenticity and reimburses the employer.

Social insurance checks all data most carefully. It is possible for them to recalculate or even refuse to refund the funds.

The following features are an alarming factor:

The employee's position does not correspond to his education (for example, if the chief accountant only has completed cooking courses);
Incomparably high salary for such a position (400 thousand rubles for the position of junior lawyer);
The position appeared in the company simultaneously with the arrival of this employee (this happens when the company expands and invites a specialist, but if there are other suspicious points, this can serve as an additional source of doubt);
A significant increase in salary before going on maternity leave (an atypical phenomenon in itself, which suggests collusion);
The employee’s employment occurred almost before she went on maternity leave, especially if she had not worked for a long time before (and in this case, collusion with the employer can be suspected).

There are known cases where cunning girls forged certificates in order to receive a larger payment. The FSS will not pay blindly, and sooner or later the truth will come out. The cunning people are forced to return the funds paid.

If either she does not have enough funds, or the owners of the company have disappeared, the state independently pays benefits. To do this, you need to come to the local Social Insurance Fund with supporting documents. After the document verification procedure, the Fund will independently make calculations and pay the due money.

What can an employee do if the employer does not pay maternity benefits, does not pay in full, or is late?

You must read carefully and find the official salary amount. When calculating maternity benefits, only official payments (salary, bonuses, allowances) that went through the accounting department and from which the employer paid insurance premiums for the employee are taken into account. If an employee received some part of the funds “in an envelope”, contributions to the Social Insurance Fund were not paid from them, and they are not taken into account in any way.
If the company is “white”, but the actual payments do not coincide with the employee’s calculations, it is best for her to seek clarification directly from the accountant who calculated the maternity benefits. There are many subtleties in these calculations that could have been missed by the employee out of ignorance.
Benefits are not calculated automatically, but only upon application. If a woman has not yet drawn up one, she needs to come to work, write an application and submit the necessary documents. It is also possible that there was an error in the current account numbers, and it is enough to simply clarify the misunderstanding.
If there is no mistake and the employer deliberately evades payments, the employee can file a complaint with the Federal Social Insurance Fund of Russia at the place of registration of the employer. The Fund has its own leverage over unscrupulous employers. If he could not help, the employee can write a statement to the Prosecutor's Office. It can be submitted in person or by letter, and there is also the opportunity to leave a complaint on the website of the Prosecutor General's Office.
Another possibility is going to court. After the court makes a decision in favor of the employee, bailiffs are involved in collecting money from the employer.

What can an employee do after the end of maternity leave?

After this period, the employee has several options:

Immediately resume performing your work duties;
Temporarily go on paid leave. Part of the vacation may not have been used before going on maternity leave. In addition, parental leave is legally the time for which length of service is accrued. Thus, during this time vacation also accumulates;
Temporarily go on unpaid leave. This option is only possible with agreement with the employer;

Example. A woman, while on maternity leave to care for her first child, becomes pregnant with her second child. She still has some time left before she goes on maternity leave for her second child, but she should already go to work, since the first child is already 3 years old. The woman does not want to go to work during this period. . Then leave without pay is an acceptable way out.

Quit. Upon dismissal, the employer is obliged to compensate the employee for her unused vacation.

Changes in maternity payments in 2019

As was seen in the previous paragraphs, in some cases, to calculate maternity payments, the employer resorts to the current minimum wage (minimum wage). Therefore, those women who receive benefits based on the minimum wage are extremely interested in increasing it.

From January 1, 2019, the minimum wage is 11,280 rubles. This means that for a fully worked month, an employee cannot receive a salary of less than 11,280 rubles. If the local minimum wage of a constituent entity of the Russian Federation is lower than this value, companies should focus on the federal indicator. If higher, they can be guided by the local value.

Another important legislative change came into force on January 1, 2018. It concerns the support of families in which the first and second babies are born. According to the law, families whose income per member is below 1.5 times the minimum subsistence level established in the region can receive additional benefits for child care up to 1.5 years.

Also, on January 1, 2018, Law No. 444-FZ of December 19, 2016, regarding the indexation of monthly and one-time benefits, came into force. According to this law, benefits will now be indexed annually on February 1 to the inflation rate of the previous year, with the exception of maternity capital. It was decided to leave its size unchanged until January 1, 2020.