What is the amount of postpartum payments per year. What benefits are due to pregnant women? Minimum allowance for caring for a child up to one and a half years

Benefits for pregnancy and childbirth and childcare up to one and a half years are calculated based on average earnings. However, the amount of payments is limited both from above and below. How exactly will payments and benefits be calculated in 2015?

In 2015, the calculation period for calculating social benefits was changed (now it is 2013 and 2014).

SDZ \u003d (D1 + D2): 730 - ID,

where D1 is the employee's income for 2013;

D2 - employee income for 2014;

ID - days not taken into account when calculating the average daily earnings.

Days not taken into account when calculating maternity and child care allowances up to 1.5 years:

period of temporary disability;

maternity leave;

• Holiday to care for the child
• days when the employee was released from work in accordance with the laws of the Russian Federation with full or partial retention of wages, provided that contributions to the Social Insurance Fund were not paid from the retained wages.

The employer must provide the necessary information on the average earnings for the two years preceding the year in which parental leave is granted.

maternity allowance

The maximum amount of average daily earnings for calculating benefits for pregnancy and childbirth and for caring for a child up to one and a half years cannot be more than the maximum base for calculating insurance premiums to the FSS of the Russian Federation for two years, divided by 730. So in 2015, the maximum value of the average daily earnings is 1632.88 rubles ((624,000 rubles + 568,000 rubles): 730 days).

Maximum maternity allowance

In 2015, the maximum maternity allowance reimbursed by the Social Insurance Fund is RUB 228,603.2(1632.88 rubles × 140 days), with multiple pregnancy - RUB 316,778.72(1632.88 rubles × 194 days), with complicated childbirth - RUB 254,729.28(1632.88 rubles × 156 days).

Minimum maternity allowance

The minimum allowance for pregnancy and childbirth is calculated based on the minimum wage and in 2015 is equal to27 455,34 rub. (5965 rubles × 24 months: 730 days × 140 days), with multiple pregnancy -38 045,26 rub. (5965 rubles × 24 months: 730 days × 194 days), with complicated childbirth -30 593,1 rub. (5965 rubles × 24 months: 730 days × 156 days).

Child care allowance

The monthly allowance for child care for insured citizens is 40% of the average earnings calculated for the two calendar years preceding the year of granting parental leave.

Maximum allowance for caring for a child up to one and a half years

The maximum monthly allowance for the care of a child up to one and a half years - RUB 19,855.82(1632.88 rubles × 30.4 × ×40%).

Minimum allowance for caring for a child up to one and a half years

The minimum child care allowance in 2015 is3262,01 for the first child and6524,00 rub. for the second and subsequent children.

If parental leave lasted less than a full month or maternity leave began (ended) in the middle of the month, the allowance is recalculated in proportion to the calendar days (including weekends and holidays) of leave in these months.

Lump sums

On January 1, 2015, benefits for citizens with children were indexed. Her coefficient was 1.055. Now on the territory of the Novosibirsk region (taking into account the regional coefficient of 1.2) the following amounts of benefits have been established.

Mothers whose children were born on January 1, 2015 and later receive a lump sum allowance at the birth of a child in the amount of 17397,36 rubles.

The one-time allowance for women registered with medical institutions in the first 12 weeks of pregnancy is 652,40 rubles.

The same amount is for the maternity benefit paid to women dismissed due to:

• liquidation of organizations
• with the termination individuals activities as individual entrepreneurs,
• with the termination of powers by private notaries,
• with the termination of the status of a lawyer,
• with the termination of activities by other individuals whose professional activity subject to state registration and (or) licensing in accordance with federal laws.

Public Relations Group Novosibirsk regional branch of the FSS of the Russian Federation

Every pregnant woman is concerned about the question: what money is she entitled to after the birth of a child. So, in 2015, all payments are saved and slightly indexed. In this article, we will look at what working and non-working women are entitled to, as well as a list of documents required to receive maternity benefits.

IF YOU WORK

1.Lump-sum allowance for pregnant women upon medical registration for up to 12 weeks in the amount of 543 rubles 67 kopecks.

In the accounting or human resources department you need to provide:

Passport or other proof of identity;
- A certificate from a medical institution in which the woman was registered up to 12 weeks;
- Application for the need to assign benefits in the prescribed form.

2. Benefit for pregnancy and childbirth. In other words, "sick leave for pregnancy and childbirth." The expectant mother is paid the lost earnings 70 days before the birth and 70 days after (in the case of multiple pregnancy, 84 days before and 110 after, complicated births - 70 before and 86 days after the birth are taken as the basis). For women who gave birth a little earlier than scheduled, the days left from prenatal leave are added to postpartum.

The amount of the allowance is calculated on the basis of a woman's average earnings per month for two years. Moreover, a white salary is implied: if your official salary is 10,000 rubles, and in the “envelope” you “receive” another 30,000, payments will be calculated based on 10,000 rubles. Your company's accounting department calculates how much you earned on average per day for the two years preceding the year you went on maternity leave (that is, if you go on maternity leave in 2015, then we are talking about 2014 and 2013). And then he multiplies the resulting figure by the number of days of the upcoming sick leave (for a "normal" pregnancy - 140).

There is a limit on payments. So, the state ordered that no matter what salary a woman receives, she cannot receive “maternity” more than at the rate of 1335.62 rubles. This means that in 2015 expectant mothers will receive no more than 186,986.8 rubles during a “normal” pregnancy, 208,356.72 rubles during a complicated pregnancy, and 259,110.28 rubles during a multiple pregnancy.

To apply for a benefit to the HR or accounting department of your company, you must provide:
- A sick leave issued by the medical institution in which the woman was registered, it is provided upon the onset of the 30th week of pregnancy (28th - with multiple pregnancy);
- If there were several places of work in the last period, maternity pay is paid to the place of the last of them, a certificate is required stating that the payment was not made elsewhere;

As a rule, both the maternity allowance and the allowance for registered women early dates pregnancy, give at the same time.

3. One-time allowance at the birth of a child . From January 1, 2015, its amount is 14,497.80 rubles. In the case of the birth of two or more children, the allowance is paid for each child. You can apply this money within 6 months from the date of birth of the crumbs.

To receive benefits, you must provide the company's HR or accounting department with:

A certificate from the place of work that the lump-sum allowance was not paid to the other parent (or a certificate from the employment center on the status of the unemployed from the unemployed parent);
- A certificate from the registry office of the established form (the registry office knows which one);
- Birth certificate of the child.

4. Monthly allowance for childcare until the child is one and a half years old. The amount of payments is 40% of the average salary for the previous two years. The person who takes direct care of the child is entitled to the benefit, and this can be any member of the family.

Here, too, there are limitations. So, minimum size monthly payments for the care of the first child is 2576 rubles, for the second - 5153 rubles. The maximum that a mother can count on in 2015 is about 16,218 rubles.

IF YOU ARE NOT WORKING

1. Non-working women not entitled to maternity benefit , since this is, in fact, sick leave, as well as for payments in connection with early registration (this is an addition to the maternity benefit). The exceptions are: women whose organizations were liquidated, as well as students.

For female students, the algorithm of action for receiving these benefits is similar to working mothers. The allowance for pregnancy and childbirth will be assigned at the rate of scholarships according to the same scheme. You need to issue it in social security at the place of registration.

For ladies who were fired and declared unemployed as a result of the liquidation of a company or enterprise, the right to accrue maternity leave is retained for 12 months if they are registered with the employment center. Maternity payments are made by the department of social security. The allowance in this case will be 515 rubles per month.

2. The same rule applies topayments in connection with early registration. The unemployed have no right to it, with the exception of those mothers whose organizations were liquidated, as well as students. The amounts are the same.

3. And here a one-time allowance at the birth of a child is due to all mothers . If dad works, then he can draw up documents for his appointment at his work, attaching to him a certificate from social security that mom did not receive such payments (or a copy of mom's work book - each organization has its own requirements).

If both parents are unemployed, the payment of a one-time allowance at the birth of a child is carried out at the district office social protection after presentation of documents:
- Certificates from the registry office;

Birth certificates
- Employment books, in which there are records of dismissal, for those who have not worked before, presentation of a diploma or certificate.

Student mothers present the same documents in social security as working mothers.

4. Monthly allowance for caring for a child up to one and a half years. If the mother did not work anywhere before the birth, then she, accordingly, will not be able to take advantage of parental leave. However, a non-working mother will be able to choose what kind of money she receives from the state: unemployment benefits or care allowance.

For female students and women whose organizations were liquidated, again, their nuances. All calculations are similar to working pregnant women, however, you need to apply for money at the social protection departments at the place of registration.

To apply for a grant, you need:
- Statement.
- Birth certificate of the child, or an extract from the decision to establish custody of the child.
- Birth certificates of previous children.
- A certificate from the other parent's place of work on non-receipt of monthly allowance for child care.
- Extract from the work book, military ID about the last place of work (service).
- A certificate from the employment service about non-receipt of unemployment benefits.
- Certificate of the amount of previously paid benefits for pregnancy and childbirth.

Meanwhile, we note that in the category of “non-working mothers” there are a lot of subtleties and pitfalls, so for more detailed instructions you should contact the department of social protection of the population at your place of registration.

So, the state provided families with two children to solve their housing problem through the use of maternity capital, including funds can be used to purchase a cottage (sale of a cottage Minskoe shosse).

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

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

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

Average daily earnings for the last two years;

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

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

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

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

salary - 150,000 rubles;

holiday pay - 15,000 rubles;

quarterly bonuses - 40,000 rubles;

sick leave - 6000 rubles. (28 days).

In 2014, a woman's income was:

salary - 200,000 rubles;

holiday pay - 20,000 rubles;

quarterly bonuses - 60,000 rubles;

sick leave - 4000 rubles. (25days).

The average daily earnings will be: (150,000 + 15,000 + 40,000 + 200,000 + 20,000 + 60,000) / (365 + 365-25-28) \u003d 485,000 / 677 \u003d 716.4 rubles. It remains only to multiply the indicated amount by the number of days of maternity leave. So, in the general case, the amount of maternity leave will be 100,296 rubles. (716.4*140).

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

The minimum amount of maternity leave in 2015

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

If you get a smaller amount of maternity, then you still will not receive below this amount.

The maximum amount of maternity benefits in 2015

Maternity allowances cannot be higher than the level established by law. The fact is that the employer makes contributions to the FSS not from the entire salary of the employee, but only from income that is less than the maximum established level.

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

Based on these values, it turns out that maximum size maternity leave in 2015 will be 228,602.73 rubles ((568,000 + 624,000) / 730 * 140). Accordingly, with complicated childbirth, this figure is 254,728.77 rubles, with multiple pregnancy - 316,778.08 rubles.

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

This is a one-time allowance for the birth of a child in a fixed amount (in 2015 it will increase to 14497.80 rubles), as well as an allowance for registration in the early stages of pregnancy (its amount for 2015 is 543.67 rubles). In addition, a woman can count on additional regional and federal payments, if provided (for example, maternity capital).

Maternity benefits for the unemployed

There are no maternity benefits for the unemployed. But they can receive a lump sum payment for early registration of the antenatal clinic, as well as a fixed amount of maternity benefit.

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

How to calculate maternity benefits for individual entrepreneurs

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

Individual entrepreneurs with any profitability can only count on minimal benefits. Of course, this approach is hardly fair. After all, for example, 1% of incomes over 300 thousand should be shared with the PFR by individual entrepreneurs. At the same time, the total amount of taxes paid to funds in a year is many times higher than received maternity. Also, the wages of the employees of the entrepreneur and deductions from it are made not on the basis of the minimum wage, but on the basis of the regional minimum, which is several times higher than it. The entrepreneur himself remains content with 27 thousand rubles.

How to get maternity benefits

To do this, you must contact your employer with an appropriate application and provide a sick leave certificate received at week 30 at the antenatal clinic. The allowance must be appointed within 10 days and paid on the day of the next salary.

Entrepreneurs who are voluntarily insured with the FSS must write an application to the fund.

Maternity protection is an important area in state family policy. To support women in a crucial period of life, cash payments are provided at the federal level. Let's consider them.

Women who applied to the antenatal clinic before reaching 12 weeks of pregnancy can apply for it. In 2014, the payment is 515 rubles. This amount is not taxed and no contributions to the FSS are made from it. In 2015, the allowance will increase to 543.67 rubles, that is, the indexation will be 1.055.

To receive payment, a certificate of registration from a doctor of a medical institution is sufficient. It is provided both in the antenatal clinic, and in private clinic. The benefit is paid by the employer. If a woman is recognized as unemployed, then she should apply to the Social Protection Fund to receive a payment. Students are paid at the place of study. The allowance is usually paid at the same time as the maternity benefit.

Calculation of maternity

Since 2014, new rules for calculating maternity pay have come into force. They are based on 3 theses:

• The billing period is taken as 2 years. If the reporting year is 2014, then earnings are included in the calculation future mother for 2012 and 2013 To calculate maternity leave in 2015, income for the previous 2 years is taken into account.
• The minimum wage (minimum wage) has increased. It affects the size of the average daily earnings. In 2014, the minimum wage increased to 5554 rubles, according to forecasts in 2015, the figure will be 5965 rubles.
• Maximum payout limit. In 2014, a woman can claim an amount not exceeding 207,123 rubles, in 2015 - 228,603.20 rubles. The growth rate is projected at 10%.

For women who have seniority 2 or more years, the main indicator when calculating maternity leave is the average daily earnings.

It is calculated by the formula:

Amount of earnings for 2 years / 730

730 is the number of days including weekends and holidays.

When calculating the average daily earnings, the maximum limits on income for the year are set: for 2012, the average earnings cannot exceed 512 thousand rubles, for 2013 - 568 thousand rubles. From this it turns out that the maximum average daily earnings is 1479.45 rubles.

Benefit calculation formula:

Benefit amount \u003d average daily earnings * number of days on maternity leave.

The number of days on maternity leave can be:

1. 140 days - with a singleton pregnancy;
2. 156 days - during pregnancy with complications;
3. 194 days - at the birth of 2 or more children.

If a woman, before going on maternity leave, was officially employed at several jobs, then she will receive benefits from each employer. However, the disability certificate is calculated by one employer, when calculating the payment, income from all jobs is taken into account.

To apply for pregnancy and childbirth benefits, you need a disability certificate, which is issued to a woman in a medical institution. If there are several employers, then a certificate of income for 2 years will be required. Together with the application, these documents are transferred to the employer.

If the length of service is less than six months, then the basis for calculating maternity leave is the minimum wage. This figure varies between regions. From 01.01. In 2015, the minimum minimum wage will be 5965 rubles in Russia. Accordingly, the minimum value of the average daily earnings will be equal to 196.11 rubles, and the minimum amount of payment for a vacation of 140 days will be 27,455.40 rubles.

The unemployed are not eligible for maternity benefits. This is a kind of compensation for lost income only for employed persons.

The exception is:

• Dismissed employees in connection with the liquidation of a business entity. In 2014 they are paid a monthly allowance in the amount of 439 rubles. In 2015, it is planned to be indexed at 1.055.
• Students on a paid and free basis. They receive an allowance at the place of study. Its amount is the amount of the scholarship.

The payment is made within 10 days. Employed persons receive it on the next day of payment of wages.

One-time allowance at the birth of a child

It is 13,742 rubles in 2014. Taking into account inflation, the amount of the benefit will increase to 14,497.80 rubles in 2015. The allowance may be increased by district coefficients applicable to certain localities.

One of the parents or adoptive parents has the right to receive this payment. If several children were born at the same time, then the amount of the allowance will be multiplied by their number.

Employed parents receive it at their place of work. If none of them work, then the allowance is paid by the SZN authorities.

To make a payment, you will need the following package of documents:

• certificate of birth of a child (issued by the registry office);
• certificate for receiving one-time state assistance (issued by the registry office);
• a certificate confirming the fact that the other parent did not receive benefits (issued at the place of work or by the USZN authorities if the other parent is unemployed).

The right to a state lump-sum allowance remains until the baby reaches 6 months of age. Then it is paid by the decision of the FSS in the study of good reasons. The transfer of benefits to the applicant is carried out within 10 days from the date of accrual and registration of documents.

Benefit for caring for a child up to 1.5 years

It is provided to persons providing direct care for the baby. Its size depends on the category in which the insured person falls.

Working persons

For them, the allowance is calculated as 40% of the average monthly earnings. It should not be less than the minimum allowable value. In 2014, it was set at the level of 2576.63 rubles, in 2015 - 2718.34 rubles. This information is applicable only for the first child. If a woman is caring for 2 and subsequent children, then monthly payment should be at least 5153.24 rubles for this year and 5436.67 rubles next year. It is adjusted for district coefficients of the area, if they were not previously included in wages. To determine the average monthly earnings, it is necessary to calculate the average daily income.

It is calculated according to the formula:

The amount of income for the previous 2 years / number of days in the billing period (number of days in year 1 + number of days in year 2).

When calculating the amount of income, it is necessary to rely on the restrictive limits set for each year. In 2013, the maximum allowance base is 568 thousand rubles, in 2014 - 624 thousand rubles.

Benefit calculation formula:

Benefit amount = (average daily earnings * 30.4) * 40%

30.4 is the average number of days in a month.

If the employee worked part-time before the maternity leave, then the amount of the payment is proportionally reduced.

Important! With the simultaneous care of several children under the age of 1.5 years, payments are summed up. Their total amount should not exceed 100% of the average monthly earnings.

The upper limit of the monthly allowance is also limited. In 2014, employees could claim a maximum of 17,990.11 rubles. In 2015, this amount will increase to 19,855.82 rubles.

Unemployed persons

They receive the minimum allowance. It is only affected by the number of children born.

Persons dismissed during the period of maternity leave due to the liquidation of the company

Their payments are unchanged, they amount to 10,306.50 rubles per month. Next year they will be increased by 566.86 rubles.

To apply for benefits up to 1.5 years, you must provide the employer with a package of documents consisting of:

• birth certificates of a child (at the birth of a second and subsequent baby, a document is provided for each);
• certificate of non-receipt of monthly benefits by the second parent (issued for employed persons at the place of employment, for the unemployed - in the bodies of the USZN).

Unemployed persons draw up benefits in the USZN bodies. In addition to the standard package, they provide: a document certifying the last place of work, an identity card, bank account details, SNILS for the applicant.
The term for calculating the payment is 10 days from the date of submission of documents. Employed persons receive benefits on the day of their wages.

The monthly allowance may be increased depending on the region. So in the area, which spread the radioactive impact due to the Chernobyl accident, the allowance is calculated as 80% of the average monthly salary.

Benefit for caring for a child up to 3 years

The compensation payment is due to persons on parental leave after 1.5 years. Its size is 50 rubles. In 2015, it will not be indexed. This amount can only be increased by regional coefficients.

Compensation is issued at the place of work or in the USZN (for unemployed persons). To obtain it, you must write an application and attach a birth certificate. The allowance is calculated within 10 days, and the payment is made on the day of salary.

Unemployed persons provide the USZN with a standard package of documents, a copy of the work book and a certificate from the employment center indicating that they have not received unemployment benefits.

Maternal capital

This is a state cash payment that is due to families when they have a second and subsequent children. The national project is limited in time, its completion date falls on 2016.

In 2015, the amount of family capital will increase to 453,026 rubles. The increase in absolute terms compared to 2014 will amount to 23,617.50 rubles.

For participation in state program you need to get a certificate. To do this, you will need to write an application to the Pension Fund of the Russian Federation and attach to it the birth certificates of children (copies), SNILS for all family members, the applicant's identity card, marriage (or termination) certificate. The decision to issue a certificate is made within 30 days.

Maternity capital is strictly targeted. It can only be used for 3 purposes:

• improving living conditions (making a down payment on housing loans, paying off part of the mortgage, etc.);
• child's education;
• increase in the mother's pension in the future.

When using funds to repay home loans, the certificate can be cashed at any time. The remaining options are feasible only when the child reaches 3 years of age.

All the programs reviewed are aimed at providing material support for the woman and the newborn. The amounts are indexed to inflation, they are taken into account in the federal budget for the new year.

I like!

Maternity Calculator

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

All rules, limits, regional surcharges and situations are taken into account in the online calculator. Help increase benefits due to explanations, replacement of years, exceptions of "zero" days.

Your experience (for life)

Need to specify lifetime experience. It doesn't matter if it was interrupted or not.

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

The unemployed will be able to receive only 2861.32 ₽ from RUSZN (SOBES). It doesn't matter if you have experience. Even if before that there was a very long experience. Women who left less than 30 days ago can receive "full maternity leave", but only if they left for special reasons.

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

Full settlement / Minimum / Maximum.

Length of maternity leave

How long does maternity leave last?
Depending on how the pregnancy proceeds, the duration of the sick leave may be different.

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

Decree release date

From 07/01/2017 to 12/31/2017 from 01/01/2018 to 04/31/2018 from 05/01/2018 to 12/31/2018 from 01/01/2019 to 12/31/2019 from 01/01/2020 to 12/31/2020
Minimum wage: 11280 ₽

The date you start maternity leave determines which minimum wage will be used for the minimum maternity pay, as well as which two years you can take. After all, you cannot take the current year.

The date of exit on maternity leave is determined exclusively by the sick leave. It cannot be changed by statements.

Salary and income

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

These amounts are taken into account in the maternity calculator. Above this amount, income cannot be (you will not be able to enter), because. it does not pay contributions to the FSS. For example, for 2018, such income cannot exceed 815,000 rubles.

Estimated years

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

for a child or on maternity leave (at least one day), then, if desired, in the maternity calculator, you can replace years (one year) with previous years (year) (). You cannot replace years for other reasons (for example, if you did not work). In this case, you can only replace the previous year. Any years cannot be taken for replacement.

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

If the whole year is on vacation?

Excluded days

By day, average earnings are calculated. The fewer days the better. If not excluded, they take 730-732 days (sum for 2 years). It is not advisable to completely exclude days. In the absence of days, the calculation is "Minimum".

When calculating maternity and child benefits, the number of days can be reduced. You can exclude:
ordinary sick leave parental leave;
downtime due to the fault of the employer etc.).

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

Excluded days:

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

results

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

If the calculation is less minimum amount. Get the minimum. You don't need to provide salary slips.

You won't be able to get above the maximum either. There is a maximum for each selected year.

What is maternity?

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

Duration

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

Mothers who are entitled to a pregnancy and childbirth allowance, in the period after childbirth, are entitled to receive either a pregnancy and childbirth allowance or a monthly childcare allowance from the day the child is born (255-FZ Article 11.1).

Deadline for maternity leave

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

By the date of issue on the decree, the allowance is considered. It is especially important if the sick leave opens in late December or early January.
The exact date of maternity leave is determined solely by the doctor on the sick leave. Nothing can change this date.

Calculation of maternity

1. Minimum
2. Calculation based on average earnings for 2 years (by calculation)
3. Maximum

Minimum > By salary > Maximum

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

Minimum Calculation

The minimum amount of maternity is considered very simple.
Here is an example of a minimum for standard conditions in 2018:

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

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

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

Calculation of average earnings

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

480000 (salary for 2 years) ÷ 725 (calendar days) = 662.07 ₽ (average daily earnings)
662.07 (average daily earnings) × 140 (sick leave) = 92689.8 ₽

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

Salary and income

The salary is taken in full (with personal income tax). Also income includes: vacation pay, official bonuses, travel allowances (minus sick leave).

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

For each year's income, maximum limits. Above this amount, income cannot be (you will not be able to enter), because. it does not pay contributions to the FSS. For example, for 2018, such income cannot exceed 815,000 rubles.

Years to calculate

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

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

If you were on parental leave in the billing years (year) for a child or on maternity leave (at least one day), then, if desired, you can replace years (one year) with previous years (year) () You cannot replace years for other reasons (for example, if you didn’t work). In this case, you can only replace the previous year. Any years cannot be taken for replacement.

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

What if you're on vacation all year? If a woman has been on parental leave all year, then you can safely take this year, because. it does not affect the calculation (all its days are excluded). But two such years cannot be taken. In one must be a salary and income. Otherwise, the minimum.

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

Days to calculate

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

730 or 731 is taken (number of calendar days for two years). But there are exceptions...

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

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

Maximum

The amount of the maximum depends solely on the chosen two years and the duration of the maternity leave
An example of calculating the maximum for the selected years 2016 + 2017. Duration 140 days.:

718000 (maximum amount for Social Insurance Fund in 2016) + 755000 (maximum amount for Social Insurance Fund in 2017) = 1473000 (maximum earnings for 2 years)
1473000 (maximum earnings for 2 years) ÷ 730 (calendar days for two years) = 2017.81 ₽ (average daily earnings)
2017.81 (average daily earnings) × 140 (length of maternity leave) = 282493.4 ₽

All payments to pregnant women and mothers (list)

Documents for appointment

For the appointment and payment of benefits for pregnancy and childbirth (maternity), documents are needed:

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

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

Free download sample 31 kb. Word (doc)

Payment

Who pays?

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

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

When I get?

The maternity allowance must be calculated and accrued no later than 10 calendar days from the moment the employee applied for it. The basis is the original sick leave. The allowance is paid on the very next day when the company pays wages, and in full. That is, it is not necessary to “split” it by months.

Timing

Terms of circulation

The maternity allowance is assigned if the application was followed no later than six months from the date of the end of the maternity leave (255-FZ article 12 p. 2).

Recalculation to increase

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

The application is written in free form.

Can I choose a date or reschedule?

A sick leave certificate for pregnancy and childbirth is issued at 30 weeks of pregnancy (clause 46 of the Procedure for issuing sick leave certificates, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n).

If a woman, when contacting a medical organization in set time refuses to receive a disability certificate for BiR for the period of maternity leave, her refusal is recorded in the medical records. When a woman reapplies before childbirth for a certificate of incapacity for work for pregnancy and childbirth for registration of maternity leave, a certificate of incapacity for work is issued for all 140 (156 or 194) calendar days from the date of the initial application for the specified document, but not earlier than the period established by paragraphs one or the second of this paragraph.

Those. theoretically, the deadline can be moved to a later date (for example, to January, so that the current year is included in the calculation). Earlier it is not possible.

Retirement (experience)

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

Vacation experience

The period of the decree on pregnancy and childbirth is included in the vacation period, and the period of leave to care for a child up to one and a half (three) years is not included.

Rights

Annual vacation is required!

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

In this case, if a woman has a vacation period of less than 28 days, vacation pay is issued to her in advance. These vacation pays are either included in the vacation period or returned upon dismissal.

Where to turn if maternity pay was incorrectly calculated?

First try with an accountant to resolve this issue. If it doesn’t work out, then contact the labor inspectorate or the FSS. Recalculation can be requested within 3 years.

Absenteeism and layoffs

A pregnant woman from an existing organization (and individual entrepreneur) cannot be fired (Article 261 of the Labor Code of the Russian Federation) at the initiative of the employer. It is also impossible for such a woman to write absenteeism, because. Pregnancy is always a valid reason for absenteeism.

If the maternity leave was fired during the liquidation of the organization

It is necessary to take certificates and go to the social security authorities (RUSZN) - they will continue to pay benefits in full, as before the dismissal.

Employees of organizations in which bankruptcy proceedings have begun can apply directly to the FSS to receive sick leave or maternity benefits (Federal Law of March 9, 2016 No. 55-FZ).

Can I go to work early?

The employee has the right to return to work before the end of maternity leave. However, it is impossible to receive allowance and salary at the same time (there may be claims from the FSS). Therefore, you can only go out informally.

Fixed-term employment contract (contract)

If the employee was in a position and at the same time a fixed-term employment contract was concluded with her, then its validity is extended until the employee leaves the hospital for pregnancy and childbirth (maternity leave). An employee cannot be fired early.

If a student is on maternity leave

Women enrolled in full-time education in educational institutions of primary vocational, secondary vocational and higher vocational education(Universities), in institutions of postgraduate professional education. This allowance is paid to student mothers in the amount of a scholarship established by educational institution(Decree of the Government of the Russian Federation No. 865 of December 30, 2006).

situations

If two jobs?

I. 1 employer for more than two years and 2 employers for more than two years. If an employee at the time of issuing a maternity sick leave worked in several places, and in the previous two years she worked all the time in the same place, then maternity payments are made at all places of work. The monthly allowance for maternity care is paid only at one place of work at the choice of the employee and is calculated from the average salary of the employee.

II. 1 employer for less than two years and 2 employers for less than two years. If an employee at the time of issuing a maternity sick leave worked for several insurers, and in the previous two she worked for other insurers, then all payments are assigned to her by the employer at one of the last places of work at the choice of the maternity leave.

III. 1 employer has more than two years and 2 employers have less than two years If an employee at the time of issuing a maternity sick leave worked for several insurers (employers), and in the previous two years she worked for both those and other insurers, then maternity payments can be made as at one place of work, from the average earnings for all employers, and for all current employers, from the average earnings at the current place.

Although, in the opinion of the judges of the Moscow District, the decision of May 11, 2016 No. Ф05-5284 / 2016 states that in any case, the maternity leave should receive two benefits (paragraph 2 of article 13 federal law dated December 29, 2006 No. 255-FZ).

If the lifetime experience is less than six months

If your total insurance experience is less than 6 months, then you will receive maternity leave - 1 minimum wage of rubles per month. Also, if during the calculations the amount turned out to be less than the calculation for the minimum wage, then the calculation for the minimum wage is taken (see above in the table).

The minimum wage in all regions is taken by the federal one. No allowances. The minimum wage from July 1, 2016 is 7,500 rubles.

What if I work part time?

If an employee works part-time, the minimum wage for the minimum maternity pay must be recalculated. Say, for a part-time employee, the minimum wage will be 2165 rubles. (4330 rubles: 2).

If maternity leave is unemployed?

Unemployed women should apply to the local branch of the RUSZN (district department of social protection of the population, aka RUSZN, aka Rai SOBES). The payment is made by the territorial body of the FSS that assigned the allowance. You can also register with the employment center and receive unemployment benefits.

If twins were unexpectedly born or adopted

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

If you go on vacation before the decree, will this affect maternity payments?

It will affect, but insignificantly - vacation pay is included in the calculation, but usually they are almost equal to salary.

If the woman on maternity leave had no earnings in the billing period

The calculation includes all payments for all places of work for the last two calendar years for which contributions to the FSS of the Russian Federation were accrued. But in practice, a situation is quite possible when an employee has no earnings for the estimated two years. In this case, the allowance must be calculated on the basis of the minimum wage.

If the employee was on maternity or children's leave during the two years that are included in the calculation

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

If you got a job recently and there was no earnings in the previous two years, you cannot replace the year only on this basis.

In this case, you can only replace the previous year. Any years cannot be taken for replacement.

Accountant (Reporting)

Taxes from maternity

Income tax (personal income tax 13%) is not withheld from maternity. Contributions to the PFR and the FSS from these payments are also not made (In accordance with paragraph 1, paragraph 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Territorial Compulsory Medical Insurance Funds).

Reporting

The firm receives funds for maternity leave within 10 calendar days after it submits all Required documents. A written application must be submitted to the FSS of the Russian Federation, a calculation in the form 4-FSS of the Russian Federation for the period confirming the accrual of expenses for the payment of insurance coverage may also require the calculation of benefits. Individual entrepreneurs (unlike organizations) can receive these funds to any account (even personal) or a passbook.

First, the organization (IP) pays this allowance (or part of it), then the FSS reimburses it. If the FSS refused to reimburse this benefit, then it must either be returned, or additional insurance premiums must be charged and personal income tax withheld, because then this amount is essentially a regular premium. Or you can spend it as financial assistance

In the regions where the FSS pilot project does not need to reflect maternity in reporting. After all, they are paid by the FSS directly.

Liability from maternity

The employer is not entitled to deduct anything from benefits for pregnancy and childbirth, as well as for child care. Even if a liability agreement has been signed and you have caused damage to the data property, benefits are always paid in full.

Reimbursement of allowances and expenses 2017

Since 2017, all benefits and expenses must be reimbursed from the IFTS. To do this, for periods up to 2017, it is necessary to provide 4-FSS, and after 2017, a calculation certificate (its Form has not yet been approved).

In those regions where there is a pilot project of the Social Insurance Fund (now there are more than 20 of them), the reimbursement of benefits will occur directly to employees from the Social Insurance Fund. In 2020, all regions will join such a project.

Entrepreneur woman (IP)

Benefit amount

If IP voluntarily paid contributions to the FSS - then the benefit will be minimal. From May 1, 2018 - 51380.38 rubles.

Total 2 options: either the minimum salary from the FSS or nothing.

Required condition!

Contributions must be paid for the previous calendar year (Article 4.5, paragraph 6 of 255-FZ).

Those. if you open maternity sick leave at year 18, then contributions must be paid for the entire year 17.

Contributions

All women pay (voluntarily) a fixed amount to the FSS based on one minimum wage. An entrepreneur cannot pay more or less than based on the minimum wage.

Contributions:
7500 minimum wage * 2.9% rate = 217.50 rubles / month or 2610 rubles. for all 2017,
9489 * 2.9% \u003d 275.18 rubles / month or 3133.43 rubles. for all of 2018.

IP payment to the FIU

A female IP on maternity leave may not pay contributions to the Pension Fund of the Russian Federation (letter of the Ministry of Health and Social Development of Russia dated March 22, 2011 No. 19-5/10/2-2767). This question is debatable, but the courts are on the side of the IP. Since 2013, amendments have been made to 212-FZ, parts 6-7, article 14: you can not pay fixed contributions during the period of care of one of the parents for each child until they reach the age of one and a half years, but not more than three years in total in case of submission documents confirming the absence of activity during the specified periods.

The documents

A business woman in the FSS must provide the following documents:

• Application of an individual entrepreneur to the FSS of Russia on the appointment of benefits for pregnancy and childbirth; (Word, 37 kb.)
• sick leave;

Reporting

Employment

If the individual entrepreneur is also working under an employment contract

There are various options for receiving maternity benefits:

• at the time of the onset insured event The IP in the two previous calendar years did not change jobs under an employment contract and at the same time conducted activities as an IP. At the same time, the entrepreneur voluntarily entered into legal relations on a mandatory social insurance and paid contributions to the FSS of Russia during the previous two calendar years. In this case, he receives benefits in two places: in the territorial office of the FSS of Russia at the place of residence and from the employer with whom an employment contract has been concluded;
• at the time of the insured event, the individual entrepreneur worked for other employers in the two previous calendar years and was not registered as an entrepreneur (voluntary insurer). Then benefits are paid to him in one place - at the last employer with whom an employment contract has been concluded;
• at the time of the occurrence of the insured event, the individual entrepreneur in the two previous calendar years worked both for the present employer and for other employers, and at the same time conducted activities as an entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations on compulsory social insurance and paid contributions to the FSS of Russia during the previous two calendar years. In this case, he has the right to choose where he will receive benefits - at all places of work (both in the territorial branch of the FSS of Russia and with the last employer) or in one of them (only in the territorial branch of the FSS of Russia or only with the last employer).

If a female IP at the same time worked or got a job later, then no information about wages from her IP, she cannot provide. After all, the income of an IP is not a salary. The income of an individual entrepreneur for the FSS is always zero (even if the individual entrepreneur is voluntarily there (yal)), because the individual entrepreneur does not calculate his own salary.