After the birth of a baby in the family, without a doubt, the young family will need additional assistance and support from the state. This is necessary because child care involves additional costs from the family budget and a partial reduction in the earning potential of one of the parents. On the part of the state, at the legislative level, a specific number of mandatory postpartum payments and benefits is determined.
How are prenatal payments calculated?
All expectant mothers are wondering what the amount of maternity transfer will be?
The legislation of the Russian Federation defines specific payments to assist young families.
- Payment of sick leave for the last weeks of pregnancy and childbirth.
- Allowance for caring for a child until he reaches the age of one and a half years.
The time spent on sick leave when the first child is born is 140 days, 70 days before the birth and 70 days after that.
When 2 or more children appear in a family, the mother is guaranteed a vacation of 194 days, 84 days before the birth and 110 after.
For video antenatal and postnatal payments:
Until the child reaches the age of 1.5 years, one of the parents is entitled to cash transfers on a monthly basis.
Who can count on receiving this benefit?
- Pregnant women who have a permanent place of employment.
- Women who are officially registered as individual entrepreneurs.
- Women who do not work, but are registered with the employment service of the relevant district due to loss of work due to staff reduction in the organization.
- Women who are full-time full-time students.
Important: maternity benefits are not provided to unemployed pregnant girls who are not registered.
How to get
To apply for maternity leave, you will need to prepare a package of papers:
- statement;
- sick leave.
Women undergoing training should submit this documentation to the dean's office of their educational institution. Employed women should contact their place of work. Unemployed pregnant women must submit documents to the social service.
To apply for paid leave to care for a child up to 1.5 years old, you will need to submit:
- statement;
- certificate from the maternity hospital.
You can find out what they are by reading the article.
How is the amount calculated?
For employed pregnant women, this type of support will be provided by the organization in which she works. In this case, the calculation of payments is included in the enterprise. For unemployed women, the social service will determine the amount of payment.
If a woman has been working in one organization for more than 2 years, then the amount of maternity payments will be calculated based on the average level of her salary.
Women registered as individual entrepreneurs can count on payments, subject to the deduction of social insurance contributions. The amount of the benefit in this case will depend on the level of transfers made to the Social Insurance Fund.
For female students, the amount of maternity payments will be calculated based on the amount of the scholarship.
Important - when calculating, the basis of training will not matter - commercial or budgetary.
Postpartum
Future parents who are expecting a child to join the family can count on certain payments.
- Maternity benefit, which is transferred once.
- Child care benefit up to 1.5 years old, which is paid on a monthly basis.
- Payments from the regional treasury.
Financial benefits in connection with childbirth will be accrued regardless of when the expectant mother registered with the antenatal clinic.
How is the size calculated?
How are they calculated? The size of the one-time benefit is determined by the legislation of the Russian Federation. In 2016, this type of monetary support from the state was indexed and now amounts to almost 15,383 rubles.
The benefit is payable for each child born, regardless of the child’s age.
Not only employed, but also unemployed women in Russia have the right to receive postpartum payments.
Video on how to receive postpartum payments:
How to get
To receive a one-time payment for employed parents, you will need to submit a certain package of papers to the personnel service of the organization in which they work.
- An application drawn up in the name of the head of the enterprise for the assignment of benefits.
- Child's birth certificate from the civil registry office.
- Passport of both parents.
- A certificate received by the 2nd parent at the place of his employment confirming that this benefit was not paid to him.
Important - all documents provided in addition to the application must be supplemented with copies of the originals.
The transfer of funds must be made no later than ten days from the date of submission of a set of documents to the accounting department of the organization where one of the parents works.
Current
The legislative basis for calculating maternity benefits is the federal law of the Russian Federation, which sets out the procedure for accrual, including the maximum and minimum possible amount.
When determining the amount of benefits for caring for a child up to one and a half years old, the following points are taken into account.
- Seniority. If the length of service is less than six months, the allowance will be transferred in the minimum amount.
- If the mother’s work experience was interrupted for more than 2 years during the period of employment, then she has the right to demand, when calculating benefits, a basis for using a different time period. This is convenient only when the average salary of the billing period was greater than the minimum wage at the time the application was submitted.
Benefits for the birth of a child in a family can be one-time or monthly. This means that certain payments can only be received once, while others will be paid until the child reaches a certain age.
An important point is that federal monetary benefits apply to all citizens of the Russian Federation. However, there are also payments of a regional nature. Residents of specific regions of Russia can count on them. The size of the payment will directly depend on the region.
Russian legislation provides pregnant women and mothers who have children under three years of age with certain benefits.
They are entitled to release from work with the right to retain their place.
All these points are regulated by the Labor Code and other legislative acts.
Definition of concepts
There is no such term in the legislation - maternity leave. This is the customary term for the time women are released from work during pregnancy and childcare.
In fact, these are two completely different types of vacation.
For pregnancy and childbirth
This leave is due to a woman expecting a child 70 days before the estimated date of completion of pregnancy, it duration 140 days. That is, ideally it should be divided in half - 70 days before the birth of the baby and 70 days after, but even if the resolution of the burden occurs slightly earlier or later than the calculated date, its duration will not change.
140 days of leave is the standard option for a singleton pregnancy that ends without complications.
In the case when a woman is pregnant with two or more children, she will extended leave granted for pregnancy and childbirth, 194 days long, which begins 84 days before the birth of the child. The part after birth will be 110 days.
This leave, as with 140 days, is not reduced or increased even if the date of birth does not coincide with the calculated one, and also if only one child turns out to be viable.
16 more days provided if complications arise during childbirth, for example, a caesarean section will be performed. This leave is given regardless of how much the woman was initially granted, 140 or 194 days. It is provided immediately after the end of the main leave associated with pregnancy and childbirth.
Maternity leave is given on the basis of a certificate of incapacity for work, which the pregnant woman receives at the consultation or clinic where she is registered.
For child care
Parental leave begins immediately after completion of the sick leave according to the BiR.
Conditionally possible split it into two parts:
- caring for a child until he is one and a half years old;
- caring for a child until he is three years old.
The whole difference between them is that the first one is, and the second one is not.
Not only women can take parental leave; it is required to be provided to any family member who will care for the baby (father, grandmother, grandfather, etc.).
Parental leave ends on the day before the child's birthday, when he turns three years old. This type of leave can be divided between family members.
Legislative regulation
Both holidays are regulated Labor Code of the Russian Federation:
- Art. 255 regulates sick leave for pregnancy and childbirth;
- Art. 256 maternity leave to care for children.
Their basic concepts and duration are defined here. The employee’s right to retain his position for the entire period of absence is also secured.
Both holidays available only upon request employee, the employer does not have the right to send him on maternity leave without consent.
The procedure for calculating payments under BiR
According to the law, she will have the right to take the years when she worked and received wages to calculate both vacations.
If one type of maternity leave moves from one year to another, then recalculation by period is not made. That is, if a woman goes on maternity leave in 2019, then the calculation base for the entire year and a half will be 2017 and 2018. If additional sick leave also goes into the second year, then it is still calculated like the main one.
For example, 140 days of sick leave began in August 2017 and ended in January 2018, then the woman received 16 additional days. For these additional days, the base of 2016 and 2015 will still be taken, since they are considered a continuation of the main certificate of incapacity for work.
Calculation examples
Example 1
A woman, pregnant with one child, went on sick leave in March 2019; she did not submit an application to change the billing periods.
To calculate the payment amount the following data is needed:
- income in 2018 = 230,000 rubles;
- income in 2017 = 205,000 rubles;
- number of days in these years = 730 and 730 days (2017-2018);
- number of sick days = 140 days.
Additional information: during the billing period, the woman was on regular sick leave for 12 days, and the amount of sick leave was 8,400 rubles.
Example 2
The same data, but the woman’s income was:
- in 2018 = 90,000;
- in 2017 = 85,000.
However, she works full time and was employed during the billing period.
- We calculate the data for the formula:
- Number of days: 730 - 12 = 718;
- Income: 90,000 + 85,000 – 8400 = 166,600 rubles.
- We calculate the amount of the benefit: 166,600 / 718 * 140 = 32,484 rubles.
Since the amount received during the calculation was less than the minimum, the woman will be paid an allowance in the amount of 51,918.90 rubles. - Child care allowance: 166,600 / 718 * 30.4 * 40% = 2821.5
Since the amount of the monthly benefit was also smaller, in this case, too, the minimum amount calculated according to the minimum wage will be paid - 4,512 rubles.
The rules for calculating the amount of this benefit are discussed in the following video:
In 2016, the procedure for calculating maternity benefits will be as follows:
- Benefits will be calculated based on the average salary over the past two years.
- The total average salary for these two years must be divided by 730.
- Be sure to take into account the fact that the average salary cannot be lower than the subsistence level.
- The amount of the monthly child care benefit cannot be less than the minimum monthly wage.
Dear reader! Our articles talk about typical ways to resolve legal issues, but each case is unique.
If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.
It's fast and free!
The procedure and formula for calculating maternity benefits in 2016 remained virtually unchanged, but due to changes in the calculation years, which are now selected only as those preceding the birth, the amounts are completely different.
What is the calculation period for maternity benefits?
The general rules for calculating benefits for an expectant mother determine that the calculation period will be two calendar years before the birth.
If the pregnant woman was on maternity leave during these two years or, then she has every right to replace these years with previous ones. But only the previous ones, and not the choice where the wages were higher. This norm is legally enshrined in Federal Law No. 255.
Previously, the FS was allowed to take into account any years for calculations that preceded pregnancy and childbirth. At the moment, the Ministry of Labor and the Social Insurance Fund has determined that only those years that preceded the insured event can be used for calculations.
The employer company does not have the right to use any years for calculations, only the previous ones. This norm is legislatively enshrined in letter No. 02-09-14/15–18677 FSS dated 09.11.2015.
Who is the benefit paid to?
To assign this benefit, the employer must present a certificate of incapacity for work, which the expectant mother receives at the hospital where she was registered.
The hospital doctor issues this document if:
- The gestation period is 30 weeks during a singleton pregnancy or when the mother is expecting one baby. In this case, a certificate of incapacity for work is issued for a period of 140 days.
- The gestation period is 28 completed weeks, only in the case of a multiple pregnancy, when a woman is expecting two or in some cases even more children. In this case, the certificate of incapacity for work is given for 194 calendar days.
Algorithm and rules for calculating maternity benefits
According to the new rules, maternity benefits are calculated according to the new rules, taking into account the changed limits:
- During the period for 2014, it is possible to include for calculation an amount of no more than 624 thousand rubles.
- During 2015, the amount should not exceed 670 thousand rubles.
Coefficients for calculation:
- 624,000=total amount for 2014.
- 670000=total amount for 2015. The amount cannot be more than specified.
- 730 = number of days included in the calculation for two years.
- 140 days = calendar days of sick leave for pregnancy and childbirth. 70 days - before giving birth. 70 days after birth. A one-time benefit is received by a pregnant woman after providing the employer with a certificate of incapacity for work from the hospital. After giving birth in the third month, a woman is required to pay a monthly allowance for child care for up to one and a half years.
624000+670000/730 = 1772,60.
1772.60 rubles = cost of one day.
1772,60 * 140 = 248 164.
248,164 – at the time of 2016, the total amount cannot exceed this amount based on the established amounts for the years that were included in the calculation.
Algorithm for calculating maternity benefits:
- In accordance with Federal Law No. 255, in the calculation of benefits for mothers in 2016, the calculation period and the payments taken into account will be included for the year 2014-2015.
- Working calendar days, that is, 730 days. From this figure, those periods when the woman was on sick leave or on vacation are subtracted.
- The amount of earnings is determined - the average for one calendar working day.
- The maximum amount for calculating this benefit is set based on the Social Insurance Fund data. If the amount for an individual calculation exceeds the Social Insurance Fund amount, it is not the total salary amount that is taken into account, but rather the maximum Social Insurance Fund amount.
- The resulting amount is divided by 730.
- Next, the indicator of your average earnings and the maximum earnings per day according to the Social Insurance Fund is compared. If the indicator of personal daily earnings exceeds the FSS indicator, we choose the lower one, that is, indicated in the FSS.
- We multiply the resulting amount of daily earnings by 100%.
- Next, this figure must be multiplied by 140 days.
Calculation of maternity benefits if earnings did not exceed the minimum wage:
- When calculating this payment in 2016, you need to focus on the new minimum wage amount - this is 6204 rubles (the amount is valid from 01.2016).
- The minimum amount of daily earnings based on the amount of the new minimum wage will be 203.97 rubles.
- 730 = number of days included in the calculation for two years.
- 140 days = calendar days of sick leave for pregnancy and childbirth. 70 days - before giving birth. 70 days after birth. A one-time benefit is received by a pregnant woman after providing the employer with a certificate of incapacity for work from the hospital. After giving birth in the third month, a woman is required to pay a monthly allowance for child care for up to one and a half years.
We make the calculation:
6204 (minimum wage) * 24 (2 years, based on which the calculation is made) / 730 = 203.97
203,97*140=28556
28,556 rubles - the amount of maternity benefits based on the minimum wage (minimum wage).
Formula for calculating maternity benefits
What should be done:
- Take a block and a pen.
- Order a personal income tax certificate 2 or an extract from the employee’s salary account from the employer.
- Determine the period preceding the due date of the child’s birth, that is, the time for which the payment amounts will be included in the calculation.
- Write down all the accruals along with vacation pay and bonuses for two years and add them up.
- Take amounts not exceeding the maximum amount established by the Social Insurance Fund.
- Add the sums and divide them by 730.
- Divide the resulting amount into 140 days - days of incapacity for work according to the legislation of our country.
The formulas for calculating this allowance look like this:
Amount for 2 years / 730 = earnings per calendar day.
The figure for daily earnings * 140 days of incapacity for work = the amount of a one-time benefit.
Based on the amount of the minimum wage for the two years preceding the insured event, the formula is as follows:
Minimum wage * 24/730 = amount of daily earnings.
Amount of daily earnings * 140 days of incapacity for work = amount of one-time benefit.
Example of calculating maternity benefits
Let’s take the following required data to calculate benefits:
- A working woman, Petrova, went on maternity leave on 02/12/2016.
- The average income for 2014 was 320,000 rubles.
- The average income for 2015 was 380,000 rubles.
- The amount of income for two years will be 700,000 rubles.
- 700000/730 (number of days for two years) = 959 rubles.
- 959 rubles – the cost of one settlement day.
- 959*140 (number of days on the certificate of incapacity for work) = 134260.
- Citizen Petrova will receive 134,260 rubles as maternity benefits.
Important
The duration of maternity leave in Russia is 140 days. It is this amount that is legally established in Russia as the period of incapacity for work due to maternity. If the birth was difficult, then this figure changes to 156 days.
If the birth took place with complications, the doctor of the maternity hospital where the woman was in labor must give another sheet, which the woman gives to the employer, and an additional allowance for complex childbirth must be paid within 16 days.
In case of multiple pregnancy and complicated childbirth, this maternity leave will be 194 days.
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, as a rule, refers to 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.
- A certificate of early registration, if relevant (required for an additional lump sum payment in favor of a 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.