What is included in the calculation of maternity leave? How to calculate when to go and the date of return from maternity leave

Pregnancy is always an expectation of happiness. And shopping trips that bring a lot of joy - for booties, toys, a crib, etc. Moreover, buying things for a baby in our time is a special expense item in the marital budget (a lot of money is needed). Therefore, assistance from the state becomes a serious help for many mothers. Namely - maternity payments.

Who will get them next year, and how much will they give?

Conditions for going on maternity leave - calculating days of maternity leave

According to the law, there are 2 options for calculating maternity “rest”:

1. During a singleton pregnancy, you can go on vacation at least 70 days before giving birth and another 70 days to “rest” immediately after giving birth.
2. If you have a multiple pregnancy, you can leave 84 days before giving birth, and stay at home after giving birth for 110 days.
3. If the expectant mother lives in areas recognized as environmentally unfavorable, the vacation will be 160 days.
4. Also, another 16 days can be added to the vacation (and later must be paid!) if the birth was difficult and difficult.

Moreover, the employer is obliged to retain the position of the mother. As for the length of service, it is not interrupted even if the mother goes on leave to care for her child for 1-3 years. The employer provides the woman with benefits for the entire duration of the vacation - one-time or monthly. All rights and responsibilities of expectant mothers when going on maternity leave

Important: Maternity payments are due to the expectant mother only if she is officially registered at work!

When to go on maternity leave - specific dates

The timing depends on the situation. As a rule, the expectant mother goes on vacation...

1. At 30 weeks - during a normal pregnancy.
2. At 28 weeks - with multiple births.
3. At 27 weeks - when living in an area that is recognized as environmentally unfavorable.

This value is very arbitrary and can change according to the situation.

Important:

The period of leave cannot be changed due to premature birth or, on the contrary, late birth. That is, giving birth, for example, 2-4 weeks earlier does not give a woman the right to shorten her allotted leave.

Stages of registration of maternity leave - documents, application and order

In the absence of officially employed status, the expectant mother does not have much to count on maternity payments - there will be none.

Of course, individual private entrepreneurs can reward their employees with payments, but this is a rare case - and usually the amounts are meager.

Mandatory payments will be made (by law!) only if if the mother worked under a work book (under contract) in a specific period.

How to apply for maternity leave?

According to Article 255 of the Labor Code, maternity leave is granted on the basis of a certain document - a sick leave certificate, which is issued by a medical institution/institution, as when receiving the same sick leave certificate.

The documents are almost identical - except that the sick leave for the expectant mother...

1. Allows you to take a long vacation.
2. Issued for a longer period of time.
3. Issued immediately for the entire period.
4. Issued in antenatal clinic.

What papers will be needed to apply for a vacation?

1. Filled medical worker(in the antenatal clinic, where the mother is observed) certificate of incapacity for work.
2. Certificate from the same medical institution/institution.
3. A certificate from the spouse’s work (if any) for registration of additional leave (namely, to care for the baby). This document confirms that maternity leave is no longer used by the spouse (it happens that after the birth of the baby it is the father who goes on maternity leave, and the mother goes to work). And also the baby’s birth certificate. These 2 documents must be brought to the HR department when you are planning to apply for additional leave. That is, after maternity leave.
4. A personally written statement, which is provided to the authorities (note - indicating the duration and reason for the leave).

What to remember?

1. In addition to applying for leave, you should immediately write an application for payments to the HR department.
2. The terms of the employment contract remain the same, regardless of when the baby was born.
3. It is recommended to take out the second part of the leave (note – for child care) within a week after returning from the maternity hospital. The earlier the better!
4. If you don’t want to go on vacation, and dad agrees to replace you, you have that right. By law, dads can also take parental leave.
5. If you are on maternity leave, then they have no right to fire you. And no one has the right to reduce your salary either.
6. Management is obliged by law to immediately relieve you from emergency jobs, sudden subbotniks and overtime (night, heavy, etc.) work, as soon as they find out about your pregnancy.
7. Important! If the term of your contract “unexpectedly” ended at a time when you were already pregnant, your bosses are obliged to extend this period for the entire period of maternity leave (that is, not until the birth of the baby, but for the entire required 140 or 194 days).
8. If the 30th week is still far away, but you already want to go on vacation and work hard, then you have the right to take paid leave until the required maternity leave (from the 30th week). No one has the right to refuse you. Even if you worked for less than 6 months.

Changing periods for calculating benefits - important to know!

Not all expectant mothers know about this statement.

Maternity benefits are usually calculated based on all income received 2 years before maternity leave.

But it happens that a woman again becomes a future mother, barely having time to give birth to a baby. Or, having barely jumped out to work after the first maternity leave, she already announces her plans to take maternity leave again. It is for such cases that the legislator provides for a replacement of the period for calculating benefits (note - clause 1.Article 14 of Federal Law No. 255 of December 29, 2006, on compulsory social insurance in connection with maternity).

That is, if the expectant mother has already had the good fortune to go on maternity leave or maternity leave for 2 years (which are taken to calculate benefits), but these 2 years can be replaced by earlier ones, which provide full income.

This replacement is carried out exclusively at the personal request of the expectant mother, executed in writing and in any form(“I ask you to replace 1 (2) years for calculating benefits with earlier years”).

It is important to know!

1. This application must be submitted to management simultaneously with the application for maternity leave and sick leave.
2. If there is no application, there is no point in waiting for periods to be replaced - everything is in your hands! Remember that if you do not apply, your benefits will be calculated based on your available income.
3. The effect of the law on replacing periods does not cease even if you are “hooked” on maternity leave (or maternity leave) for only 1 day of the previous 2 years necessary for calculations.

All payments during maternity leave in 2019 - how to calculate maternity benefits?

Starting next year, both the accrual and, directly, the calculation of benefits will be carried out without any special changes.

However, some points should still be taken into account.

Maternity payments in 2019 are awarded to mothers who...

1. They were officially working when they went on maternity leave.
2. Were registered as individual entrepreneurs (since 2019). In this case, the amount of the benefit will depend on the specific amount that the mother transferred to the social insurance department.
3. They were deprived of work, but managed to register with their employment center even before going on maternity leave. Accordingly, in this case, you should contact the social protection department for monthly payments.
4. They completed their studies on a full-time basis (regardless - on a contract or budget basis). Here the benefit will depend on the scholarship. You should contact the dean's office.

It is important to know:

1. The amount of payments will depend on the salary the expectant mother received during the 2 years preceding the onset of maternity leave.
2. Working in several organizations at once (part-time work) allows the mother to receive compensation in each of them. A pregnancy certificate, accordingly, is submitted to the personnel department of each organization. They have no right to refuse!

Payment amount – what to expect?

Unfortunately, there are no significant changes in the amount of payments.
Maximum payouts:

1. For 140 days of vacation - 34,520 rubles.
2. For 156 days of vacation - 38,4650 rubles.
3. For 184 days of vacation - 47,835 rubles.
4. A one-time benefit after birth is 16,350 rubles, regardless of the salary.
5. Payments for caring for a child up to 1.5 years old are on average 3,065 rubles for the 1st child, 6,131 rubles for the 2nd and subsequent ones. The amount of “care” payments depends on the salary and leaves 40% of average earnings.

On a note:

1. The payment “bar” may change in accordance with the duration and duration of the vacation.
2. If the salary is below the average level established by the state, the amount in the calculations will be taken that is equal to the minimum wage (the average minimum wage is 11,280 rubles for 2019, but each region has its own minimum wage!).
3. For 2-3 jobs, payments must be made to 2-3 organizations at once.

How to calculate the amount of payments?

On February 1, 2017, all maternity payments were indexed to the current inflation rate of 5.4%. For the amount maternity benefit is influenced by the size of the average monthly earnings and the legal restrictions on the minimum and maximum level of benefits. In this article we will talk about calculating maternity benefits in 2019 and give examples of calculations.

According to the law of the Russian Federation, “maternity leave” is considered as two subsequent holidays:

1. For pregnancy and childbirth (provided to pregnant women who will soon have a baby). Vacation is issued:

• women working in enterprises;
• officially listed as unemployed;
• passing military service by contract;
• full-time students;
• adoptive parent of a child under three months old.

1. Child care under 1.5 years of age (provided only to one of the parents, mother or father, at their discretion).

Previously, the head of a company in which a pregnant woman works under a fixed-term employment contract had to renew it until the birth, but today the law obliges the employer to renew the contract after the birth of the child. This guarantees the woman will receive benefits in full.

Formula for calculating maternity benefits

Maternity benefits are calculated using the following formula:

PBiR = D2G: 731 x ChDO, Where

• PB&R – benefit amount,
• D2G - the amount of income for two years (if the benefit is calculated for 2017, income for 2015-16 is taken),
• 731 – number of days in billing period,
• NDO - the total number of days in the vacation period.

Formula for calculating the amount of benefits based on the minimum wage:

• SP = minimum wage x 24 months: 731
• Minimum wage = 7,500 rubles (from January 1, 2017)

Calculation period for maternity benefits

The calculation period for maternity benefits is 24 months, which immediately preceded the time of vacation. For vacations that began in 2017, 2015-2016 are taken into account. It must be remembered that 2016 is a leap year, and therefore the number of days in the calculation period will be 731 (365 + 366).

When calculating, you do not need to take into account:

• the period during which the parent was unable to work,
• the time during which the employee was released from duty job responsibilities, but at the same time he retained his salary, and contributions were paid from it.

In the event that there was no income in the 2 years preceding the leave due to another maternity leave, the law allows for a replacement for earlier periods - 2013-14. This assumption occurs due to the possibility of increasing the benefit amount.

How does length of service affect the calculation of maternity benefits?

If the length of service is less than six months, the amount of maternity payments does not exceed the minimum wage. The maternity payment will be one minimum wage per month. If, when calculating the benefit, the amount turns out to be less than the calculation based on the current minimum wage, the calculation based on the minimum wage is used for the calculation.

Regardless of the woman’s region of residence, the federal minimum wage will be taken into account. There are also no allowances. We remind you that the minimum wage approved at the federal level has not changed since July 1, 2016; its amount to this day is 7,500 rubles.

Minimum and maximum maternity payments:

Also paid:

List of documents for registration of maternity benefits

To process the payment of maternity benefits, you must provide a certain package of documents.

When receiving a sick leave certificate, it is recommended to check that the data is filled out correctly, since if an error is detected in the certificate of incapacity for work, the Social Insurance Fund has the right to refuse to reimburse the costs of paying benefits. The employer will certainly send the woman for a duplicate.

According to information provided by the Ministry of Labor, medical institutions, starting in 2017, have been switching to electronic document management. IN this moment Only residents of those cities from which they decided to begin the process of switching to an electronic format can issue a sick leave certificate in electronic form.

Maternity payments for a non-working mother

Unemployed women are also entitled to maternity benefits. To do this, they need to contact the local office of the District Department of Social Protection of the Population (RUSZN). There is also the opportunity to submit documents to the Multifunctional Center, if there is one in the woman’s area of ​​residence.

Payment of benefits will be made at the expense of the territorial body of the Social Insurance Fund that appointed it. Additionally, you can register with the employment center and receive unemployment benefits.

Maternity payments for students

Russian legislation provides for the receipt of maternity benefits not only by working women, but also by students - their benefits will be paid from the budget educational institution.

Full-time students submit an application for academic leave in writing to the academic department. And those who study through a correspondence program and at the same time work part-time will have to register with the employer. If a correspondence student does not work, she submits papers to social security.

Women studying full-time have the right to apply for maternity benefits, the amount of which will be equal to the established data educational institution the amount of the scholarship. As for officially employed women, a student’s maternity leave can last 3 years, and after its completion she will be able to continue her studies.

All due payments will be processed as soon as the student provides a full package of documents, namely:

1. Application for maternity leave (first for the first 1.5 years, then the leave can be extended for the same amount).
2. Certificate of registration at the antenatal clinic.
3. A certificate confirming the fact that the child’s father does not receive benefits at his place of work.
4. If the expectant mother is officially married, you need to bring a copy of the marriage certificate.
5. Passport.
6. Insurance certificate.
7. After the child is born, it will be necessary to provide the university with a birth certificate.

Upon completion of training, the remaining benefits will be paid by social protection authorities.

Maternity benefits for a woman entrepreneur

In the event that a woman, registered with the tax office as an individual entrepreneur, voluntarily paid to the Fund social insurance contributions, she will be assigned a maternity benefit equal to one minimum wage per month (7,500 rubles). However, payments will only be made if she has paid insurance premiums a year in advance for one year.

While on maternity leave, a woman is not required to make contributions to the Pension Fund. The law allows you not to pay fees while one of the parents is caring for the baby until he is 1.5 years old. If the parent decides to extend maternity leave for an additional year and a half and not work during this period of time, then he or she may also not make payments to the Pension Fund, subject to the provision of documents that would prove the absence of any activity during this time.

Step-by-step instructions for calculating maternity benefits

To calculate the amount of maternity benefit, you need to follow the diagram below:

1. Determine all earnings subject to contribution for 2015 and 2016 separately.
2. The amounts received are compared with the maximum base for contributions.
3. When excluded periods occur, find out their duration.
4. Divide the amount of money earned by the number of days in the billing period.
5. Average income per day must be received no less than the earnings calculated on the basis of the minimum wage (minimum wage * 24/731).
6. Calculate the benefit amount. If the work experience is less than six months, the amount of the benefit will not exceed the minimum wage.

An example of calculating maximum maternity payments

Let the maximum amount of income for 2015 be 515 thousand rubles, and in 2016 – 711 thousand rubles. In 2015 – 365 days, in 2016 – 366 days, which means the billing period is 731 days.

We calculate the amount of maternity payments:

• (515,000 + 711,000) : 731 * 140 = 234,801.64 rubles.

An example of calculating maternity payments when excluding a period

A woman with 8 years of work experience takes vacation from January 20, 2017. The amount of earnings on which contributions were calculated in 2015. amounted to 475 thousand, and in 2016 – 598 thousand rubles. The woman was ill for 16 days in 2015 and received sick leave.

1. Let's calculate earnings for 2 years:

475,000 + 598,000 = 1,073,000 rubles. We compare the amount with the maximum value - the amount does not exceed it.

1. Find out the billing period:

365 + 366 – 15 (sick leave) = 716 days.

1. We calculate the payment amount:

1,073,000: 716 * 140 = 209,804.47 rubles.

An example of calculating maternity payments when changing a period

A woman whose work experience is 9 years was forced to take maternity leave from February 1, 2017. while caring for my son (he was less than 1.5 years old). The employee wrote an application to change the pay period for 2013-14. In 2013, her earnings amounted to 399 thousand rubles, in 2014 – 489 thousand rubles.

1. Let's calculate a woman's earnings for 2 years:

399,000 + 489,000 = 888,000 rubles.

Limit size in 2013 equaled 568 thousand rubles, in 2014 – 624 thousand rubles. The mother's earnings turned out to be lower than these amounts.

1. The billing period is equal to:

365 + 365 = 730 days.

1. We calculate the benefit amount:

888,000: 730 * 140 = 170,301.37 rub.

An example of calculating maternity benefits for income above the limit

A woman with 10 years of work experience wrote an application and issued a sick leave, maternity leave begins on January 20, 2017. In 2015, she earned 725 thousand, and in 2016 - 709 thousand rubles.

1. Let's calculate the total earnings for 2 years:

725,000 + 709,000 = 1,434,000 rubles. Income for 2015 exceeded the limit, the maximum amount of 670 thousand rubles is taken for calculation.

1. Billing period:

365 + 366 = 731 days

1. We calculate maternity payments:

670 000 + 709 000 = 1 379 000

1,379,000: 731 * 140 = 264,103.97 rub.

An example of calculating maternity benefits for multiple pregnancies

A woman with 7 years of work experience, pregnant with twins, presented a certificate of incapacity for work, opened on February 1, 2017. Earnings for 2015 amounted to 498 thousand rubles, for 2016 – 577 thousand rubles.

1. Total payments to mother:

498,000 + 577,000 = 1,075,000 rubles. The limit has not been exceeded for 2 years.

1. Billing period:

365 + 366 = 731 days.

1. We calculate maternity payments:

1,075,000: 731 * 194 = 285,294.12 rubles.

An example of calculating maternity benefits for less than 2 years of work experience

The woman got a job on January 13, 2016, her experience is 1 year. From January 21, 2017 she went on maternity leave. In 2015, the employee did not earn anything, but in 2016. her earnings amounted to 549 thousand rubles.

1. We calculate income and compare it with the maximum contribution base:

0 + 549,000 = 549,000 rubles.

1. The calculation period is 731 days; the fact that the woman did not work in 2015 does not matter.
2. We calculate maternity payments:

549,000: 731 * 140 = 105,143.64 rubles. Since the amount exceeds the minimum payment, that is exactly how much the woman will be paid. In the case when the benefit turns out to be less than 34,521.20 rubles, it is issued minimum amount.

Legislative acts on the topic

Typical design mistakes

Mistake #1. The woman discovered that she could have received more benefits if she had provided additional documentation or taken other years in the pay period. The employee did not ask her place of work to recalculate the payment.

Female employees have the right to apply for a recalculation of the amount of maternity pay within 3 years.

Mistake #2. When calculating the amount of maternity benefits, the woman did not take into account the days when she was sick and on sick leave.

Days of stay for treatment are considered an excluded period that is not taken into account when calculating maternity benefits. They must be subtracted from the billing period.

Mistake #3. The employer decided to deduct the money that the financially responsible employee had to return for damage to the company’s property from her maternity benefits.

The employer does not have the right to make deductions from the amount of maternity benefits, as well as from child care benefits. Even in cases where the employee caused damage to company property, benefits must be accrued in full.

Mistake #4. Withholding personal income tax from maternity benefits.

From maternity benefits and from the amount of care allowance child personal income tax not held.

Answers to common questions

Question No. 1. Who pays maternity benefits?

For the entire period of maternity leave, including holidays and weekends, benefits are paid from the Social Insurance Fund. The tax system chosen by the company where the woman works does not matter. The payments are actually made by the head of the company, and then the Social Insurance Fund reimburses him for the expenses.

Question No. 2. When will a woman receive maternity benefits?

The benefit is calculated and accrued no later than 10 calendar days from the date the woman applies for it. The basis for assigning payment is sick leave. The amount is paid in full on the next day of issue wages.

Question No. 3. How to calculate the amount of maternity benefits for a woman working part-time?

If an employee works part-time, she receives a minimum payment calculated on the basis of the current minimum wage, but recalculated based on working hours. In your case, the minimum wage must be divided by 2, since you work part-time. That is, maternity benefits will be 7500/2 = 3750 rubles.

Question No. 4. How is the duration of maternity leave and the amount of benefits calculated in the event that twins are unexpectedly born?

If a woman was given sick leave for 140 days, and she gave birth to twins, the leave must be extended by 54 days. The benefit, accordingly, is also subject to recalculation.

Question No. 5. Is maternity benefit available when adopting a child?

If a woman adopted a child under 3 months of age, benefits are issued starting from the day of adoption and ending on the 70th day from the date of birth of the baby. In cases where two or more children are adopted at once, the benefit is accrued from the date of adoption until the 110th day from the date of birth of the children.

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Who is entitled to maternity benefits and in what amount? How to calculate maternity payments in 2018. What is the difference between child care benefits and maternity benefits and how they are calculated and calculated.

Maternity payments in 2018 did not change; the most significant moments entered legal force several years ago, but even now, citizens have a lot of questions about the procedure and amount of state-guaranteed benefits. So, let's figure out how maternity benefits are calculated and how to calculate payments in 2018. What is the possible maximum and minimum amount of payments in 2018 to a non-working mother.

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Any woman who is pregnant or has recently become a mother can count on financial support from the state. This rule applies to all women, regardless of their level of employment. As such, the concept of maternity payments does not exist legally. This is the cumulative amount Money which is divided into two main parts: maternity leave and parental leave for up to 1.5 years.

Plus there are certain benefits and allowances that will be mentioned below. Every woman has the right to receive maternity benefits, regardless of whether she has an official place of work, whether she is a student, an individual entrepreneur, or is serving in the ranks of the Russian Army.

Payment upon early registration

It is accrued if the expectant mother registers with the antenatal clinic before the 12th week of pregnancy. The payment amount is fixed and amounts to 628 rubles and 47 kopecks. This benefit is available to working women, students, employees of a liquidated enterprise, individual entrepreneurs or women undergoing military service.

To process the payment, the expectant mother must provide a certificate from the antenatal clinic confirming early registration for pregnancy. You can obtain this certificate from your doctor who is managing the pregnancy. The received certificate, along with a certificate of incapacity for work for pregnancy and childbirth, must be presented at the place of work or study.

How are maternity benefits calculated in 2018?

The amount of payments is small and big city such an increase is practically unnoticeable. Therefore, some cities increase the amount of payments at the expense of the regional budget. For example, in Moscow, young mothers who have permanent registration in the capital receive a one-time benefit in the amount of 600 rubles when registering with a doctor before the 20th week of pregnancy.

The main amount that a pregnant employee receives is payments for maternity leave. The amount of the accrued amount depends on its status.

If we are talking about a working woman, then by law she is entitled to 100% of the “white” wages accrued to her over the last two years. In the case where an employee has left one company over the past two years and moved to another, in order to accrue maternity benefits, she will need to request a certificate in Form 2-NDFL from her previous place of work.

In addition to the amount of wages, the amount of payment is affected by the number of days of maternity leave. The standard version of maternity sick leave is 140 days: 70 calendar days before childbirth and 70 after childbirth. If the birth involved complications, then the number of vacation days increases to 86. And if the woman in labor has twins, in this case her vacation will last 110 days before and, accordingly, 110 after childbirth. And after the end of maternity leave, a woman has the right to return to her work duties or take parental leave for up to three years.

Special attention should be paid to the situation when a pregnant woman is officially employed, but her work experience is six months or less. In this case, maternity payments will be calculated based on minimum wage labor. We remind you that in 2018 the minimum wage is 9,489 rubles.

Calculation of maternity leave in 2018: online calculator

Using this formula, a young mother will be able to understand how to calculate maternity benefits and how much they pay on maternity leave from their salary:
PBiR = D2G: 731 x ChDO, where:
PB&R - benefit amount,
D2G - the amount of income for two years (if the benefit is calculated for 2018, income for 2016-17 is taken),
731 - number of days in the billing period,
NDO - the total number of days in the vacation period.

Formula for calculating the amount of benefits based on the minimum wage:
SP = minimum wage x 24 months: 731
Minimum wage = 11,163 rubles (from May 1, 2018)

Minimum amount of maternity payments in 2018

The minimum maternity benefits from May 1, 2018, which are due to a young mother, taking into account the average daily earnings, are: 43,615.65 rubles for normal childbirth and 48,600.30 rubles for complicated childbirth.

Maximum amount of maternity leave in 2018

This benefit has a certain ceiling, maximum size maternity leave in 2018 cannot exceed the amount of 266,191 rubles and 80 kopecks. Even if the pregnant woman officially worked three or four jobs at the same time.

One-time benefit for the birth of a child

Parents have the right to receive financial assistance from the state. This payment must be issued until the newborn child is six months old; its amount is 16,350 rubles. Get this type state aid Only one of the parents can. The benefit is accrued within 10 working days.

To apply for this payment, you need to take with you a package of documents: an application for payment, a child’s birth certificate, a certificate from the place of work of the child’s father, which will indicate that he did not apply for this payment.

Unemployed citizens will be required to provide copies of their passport and work book, as well as an insurance policy.

Separately, it is worth mentioning the wives of military personnel serving in the ranks of the Russian Army. A woman can count on help from the State in the form of a one-time payment in the amount of 24,500 rubles.

Citizens who have adopted a child can apply for the same assistance - they are entitled to an amount of 15,512 rubles.

Maternity payments up to 1.5 years

This type of benefit can be applied for by the mother, father, grandmother, grandfather, in general, the person who will take care of the baby. Every month a person will be paid a certain amount, its size directly depends on the salary of the child’s parents.

Working parents will receive 40% of the salary received for 2 years before going on maternity leave. There is a certain “from” and “to” here: the minimum payment amount should be 3,065 rubles and 69 kopecks, and the maximum should not exceed 23,120 rubles 66 kopecks.

If such a situation occurs, and during the period of maternity leave, the enterprise where the young mother worked was liquidated, she will still receive the required 40% of her salary. Only payments will be accrued from the funds of social protection authorities. This rule imposes certain requirements and the maximum amount that a citizen caring for a child can receive is 12,262 rubles and 76 kopecks.

A woman who does not have a regular income will receive a minimum payment of 3,065 rubles 69 kopecks for the first child, or 6,131 rubles 37 kopecks for the second and subsequent ones.

Maternity payments up to 3 years

After the son or daughter is one and a half years old and the mother is on maternity leave for up to three years, she will receive a symbolic payment of 50 rubles.

There are also small exceptions here: if a mother gives birth to twins or triplets, then the monthly payment will continue for up to 3 years.

The size of the payment may be affected by the region of residence of the mother and baby. Citizens living in the area affected by the accident at the Chernobyl nuclear power plant receive monthly compensation in the amount of 6,000 rubles.

Children of military personnel whose parents are serving and cannot fully provide for their families receive a payment from the State in the amount of 10,528 rubles 24 kopecks.

It is important that the government of the Russian Federation has already raised the question that it is high time to extend the amount of 50 rubles. Dmitry Anatolyevich Medvedev said in May of this year that during the autumn session the deputies would consider all possible options solutions to this issue.

Presidential payments for the first child

On January 1, 2018, a new child benefit appeared in the Russian Federation. We are talking about families in which the first child appeared. Every month the family will receive an amount equal to living wage, which is installed in their region. The national average is 10,500 rubles. Payment for a child is made until he reaches one and a half years old.

Maternity payments for foreign employees temporarily staying in Russia

Regarding maternity benefits, parental leave, Labor Code gives foreign citizens the same rights as citizens Russian Federation. All accruals occur in accordance with the employment contract signed between the employer and the employee, and the citizenship of the latter does not matter here. The main thing is that his presence in the country is legal.

It is important to note that while on maternity leave, a foreign employee must continue to pay for the patent, because her labor Relations we are not finished with the employer.

Frequently asked questions about maternity payments in 2018

Who pays maternity benefits, the state or the employer?

The law “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 No. 255 FZ talks about who pays maternity benefits. The calculation and payment of maternity benefits is carried out by the employer, and after that the Social Insurance Fund of the Russian Federation returns the spent funds to the enterprise.

When is maternity pay paid at work?

It is important to know not only the amount, but also how long maternity benefits must be paid. The employer is obliged to accrue maternity benefits 10 days after the employee has provided all Required documents: certificate of temporary incapacity for work and application for leave.

How can a non-working mother receive maternity benefits in 2018?

Unemployed women who are not subject to social insurance receive fixed amount payments - it is equal to 16,350.33 rubles. To receive funds, you must provide a certificate or birth certificate of the child.

Are maternity payments taxed?

No. Since maternity benefits are not classified as payments for temporary disability, income tax is not levied on these payments.

Individual entrepreneurs and maternity benefits. Do entrepreneurs receive payments?

An individual entrepreneur, like all young mothers, has the right to receive benefits for the birth of a child and benefits for child care up to one and a half years old. An individual entrepreneur can count on benefits from the Social Insurance Fund if she voluntarily paid contributions to the Social Insurance Fund for one year. The medical certificate will need to be submitted to the same fund to calculate benefits. Funds are credited within 10 calendar days from the date of application.

Maternity benefits for students

A pregnant full-time student will be able to receive an amount based on the size of the basic scholarship of the university where she is studying. In addition to benefits, students also receive academic leave, with the right to retain their place at the university and the opportunity to return to study. But all this applies only to full-time students. But whether it is commercial or free training does not matter. Also, only the baby’s mother can take academic leave to care for a child; young fathers do not have this opportunity. A student mother is entitled to four types of payments. This is a one-time payment subject to registration with medical institution on early pregnancy and maternity benefits, to register and receive them you need to contact her place of study. But for lump sum payment on the occasion of the birth of a baby and monthly allowance To care for a child under 1.5 years old, you need to contact the department of the social protection authority at your place of residence.

How is maternity leave going?

Maternity leave, which is issued according to a sick leave certificate, fully counts towards the length of service required for early retirement. This is from 170 to 220 days.

But maternity leave no longer counts towards length of service. The mother’s work book will record: separate maternity leave and separate parental leave. According to the law, a woman is allowed not to go to work until the child is three years old. For the first year and a half she receives benefits from her employer, but subsequent months are not paid and are not taken into account when calculating the length of service for a pension.

Can a woman on maternity leave be fired?

Many mothers are very worried about this series of questions. How will the director react when he finds out that I’m leaving for three years? Can they fire me without my knowledge? What will happen to me next, since I’m already being replaced by a new employee?

Yes. It is possible to fire a woman who is on maternity leave. But this is not so easy to do. There are certain cases provided for by law.
Firstly, the employee can leave of her own free will. And she is obliged, as it should be in this case, to notify her superiors in advance, two weeks in advance.

Also, dismissal can occur in the event of liquidation of the company. An employee on maternity leave must be notified of this change two months before dismissal. And this should not be communicated over the phone or e-mail, but under a personal signature. Upon liquidation, a maternity leaver is entitled to payment for all vacations used, severance pay in the amount of one monthly income, average monthly earnings for the period of employment. And the woman will receive all further benefits for the child from social security.

Dismissal can also be by mutual consent. Usually such an initiative comes from the employer. If this agreement is signed with the employee, then no work is required. The employee receives a certain monetary compensation, its size is agreed upon jointly with the employer. The employee receives the payment on the same day after signing the dismissal documents.

Dismissal after the main employee returns from maternity leave. That is, initially the employee was hired on maternity leave and worked under a fixed-term employment contract. Termination of this type contract occurs at the moment when the main employee returns to his workplace.
Also, falsification of any documentation is a reason not only for dismissal, but also for a more severe punishment. Sick leave, work book, etc.

In what cases is it prohibited to fire an employee?

If we are talking about a single mother with a disabled child under 18 years of age or if the employee is a single mother with a young child under 14 years of age.

Postponement of the start of maternity leave

At 30 weeks of pregnancy, a woman receives a certificate of incapacity for work, which is given to her at the antenatal clinic. But, according to the law, it is impossible to force a woman to write an application for maternity leave. That is, a pregnant employee can continue to work as long as her physical condition allows her to do so.

But here you need to remember that a worker cannot receive both benefits and wages at the same time. After all, the benefit is essentially compensation for the time the woman does not work due to her position.

What to do if there is a mistake in the certificate of incapacity for work for pregnancy and childbirth?

Despite the fact that the certificate of incapacity for work is an important document, errors in it are not uncommon, because doctors are people too, they can make a mistake. We advise you to always carefully study the document you receive and, if you find any inaccuracies, immediately notify your doctor. If the error was discovered already in the accounting department, where you took all required package documents, and the sheet, for example, indicates not 140 days, but 150, in this case you can simply pay the required number of days and indicate this in the calculation that is attached to the certificate of incapacity for work.

How are maternity benefits calculated if a woman worked two jobs?

Regardless of whether the expectant mother works two, three or five jobs, each employer is obliged to pay her all the benefits due, taking into account income for the previous 2 years.

The amount will be calculated separately at each place of work - with wages or in advance. The main thing is that the total amount does not exceed the permissible maximum for maternity payments. For a standard birth it is 248,164.38 rubles, complicated childbirth is 276,526.03 rubles and multiple pregnancy is 343,884.93 rubles.

Maternity payments in 2018 for the second child

It is legally impossible to be on parental leave or maternity leave. When calculating maternity leave after maternity leave, a woman writes two applications, the first is for recall from maternity leave and the second is for maternity leave.
An employee does not have the right to receive multiple benefits; she will need to independently choose either a child care benefit or a maternity benefit.

The amount of benefits will be revised due to changes in billing periods. Also, in order not to lose additional financial support, parental leave can be taken out for a husband, grandmother, grandfather, etc. The amount of the benefit will be calculated based on the salary of the relative who will care for the baby.

Working on maternity leave part-time

Very often, women working at 0.5 or 0.7 rates expect to receive a calculation for maternity payments based on the minimum wage. But that's not true. The amount of maternity benefits depends on earnings for the last 2 years preceding the year of maternity leave. Monthly income divided by 28 and multiplied by 140.

Maternity payments to the unemployed

In order to find out when and how much maternity benefits are paid, a non-working woman will need to contact the social protection center at her place of permanent registration.

If by unemployed we mean a student, then in this case, in order to find out how maternity leave is calculated, she needs to come to the accounting department at her place of study.

How long is maternity leave in 2018?

Standard birth without complications: 140 days.

If labor occurred with complications for the mother or child, then another 16 days are added to the vacation, for a total of 156 days.

Multiple pregnancy – 190 days of leave

How to calculate alimony for a wife on maternity leave?

IN Russian legislation There is such a clause that in the event of a divorce, a woman has the right to apply for alimony for the maintenance of not only her child, but also for herself. This happens in cases where the child is under three years old and the mother is on leave to care for him.
But, if payments in the interests of children should be made by a mother who recently gave birth to a child again, there is nothing to take from her. Alimony is not collected from maternity payments.

Calculation of vacation pay after maternity leave

After an employee returns from maternity leave, she can go on leave again, only this time on another paid one. This rule applies even if the employee has used up all her allotted vacation days before going on maternity leave.

The amount of payments should be calculated based on the average salary for the past year.

How to calculate the date of maternity leave?

According to the legislation of the Russian Federation, a woman receives sick leave for pregnancy and childbirth for 30 weeks, from which point her maternity leave begins. In case of multiple pregnancy, maternity leave is issued at 28 weeks.

Maternity payments in 2019

The government plans to increase child care payments to three years. Now monthly amount benefits is 50 rubles, it has not been indexed since the 90s.

Also, the amount of one-time payment after childbirth will be increased.

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

Maternity leave in 2018-2019: changes and new law

Changes in legislation affected in 2018 mainly the size of the minimum and maximum benefits(due to indexing and increasing minimum payment labor), about the limit values ​​- below.

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

• when determining the insured and policyholders, the phrase “...members of family (tribal) communities of indigenous peoples of the North,” was supplemented with “Siberia and the Far East of the Russian Federation”;
• in the order of assignment and payment of benefits - if the payment is made directly by the Social Insurance Fund (for example, in case of bankruptcy of the employer), the data is posted in the Unified State information system social security.

There were no changes to the calculation rules.

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

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

How to calculate maternity benefits - 5 simple steps

To calculate the amount of maternity payments you need:

We put all stages of the calculation into 5 steps.

Step 1. Determine the billing period

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

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

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

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

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

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

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

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

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

– We do not take into account: sick leave, benefits, income under civil contracts if there were no contributions to the Social Insurance Fund and other amounts from which they were not paid to the Social Insurance Fund (unofficial salary, material aid up to 4000 rub.).

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

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

+ We take into account income with code

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

- We do not take into account income with the code

• 2300 – sick leave

Other codes

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

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

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

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

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

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

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

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

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

Periods of unpaid leave are not excluded.

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

Step 4. Calculate average daily earnings

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

1. Minimum by law

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

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

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

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

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

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

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

2. Maximum by law

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

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

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

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

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

For an employee, total experience which (entire, i.e., entire life) is less than 6 months old, it is important to take into account the following feature:

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

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

Step 5. Calculate maternity benefits

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

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

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

Minimum maternity payments in 2018-2019

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

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

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

Maximum maternity payments in 2018-2019

The maximum benefit amount is limited by the earnings limit, above which social security contributions are not accrued (see above for limit values).

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

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

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

An example of calculating maternity benefits in 2019

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

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

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

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

Online calculator for calculating maternity benefits in 2018-2019

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

In the article we will look at sick leave for pregnancy and childbirth: an example of calculating benefits, formula and special cases. When receiving sick leave from an employee due to pregnancy, the employer must calculate the corresponding benefit according to the rules established by Law No. 255-FZ (Articles 10, 11, 14).

For the period specified in the sheet of temporary loss of ability to work, it is necessary to take out a leave called “maternity leave”. In order for the employer to correctly process this leave and calculate the amount of payment due for this period, the employee must provide all the necessary documentation, including:

• Personal statement indicating the time period for calculating benefits;
• A certificate of temporary disability confirming the right to payment.

Payment of sick leave for pregnancy and childbirth

Payment of calculated maternity benefits is carried out on the next day of salary payment. Initially, payment is made from own funds employer, later these expenses are covered by the Social Insurance Fund in full.

If the employee did not receive the benefit assigned to her in a timely manner due to her own fault, then she can do this later at the request of the employer for 3 years. If the payment is not received by the employee due to the fault of the company, then the employee can receive it later, regardless of how long ago her appointment was.

Before accruing benefits, you should check the correctness of the form from the medical institution - all fields must be filled out without errors, blots, corrections, the details of the employer and the insured person must be reflected correctly. If the sick leave is not filled out correctly, the employee should re-obtain a duplicate from the medical institution.

Payment is made for the period reflected in the certificate of temporary loss of ability to work due to pregnancy, starting from the 1st day of maternity leave until the day it ends.

Unlike payment of sick leave due to injury or illness, pregnancy and planned childbirth allow you to receive benefits in the amount of one hundred percent of average salary, that is, the woman’s actual insurance experience is not taken into account. In this case, the condition of having six months of work experience must be met, that is, the employee must work officially for at least six months in order to count on 100 percent payment.

If the employer mistakenly paid an excess amount of benefits, then it cannot be returned, except in cases of a calculation error.

Procedure for calculating sick leave for pregnancy and childbirth

In the procedure for calculating maternity benefits, the following steps must be taken:

1. Determine the time period that will be used in the calculation (calculated);
2. Count the days in this period;
3. Sum up all the employee’s income for a given period;
4. Calculate daily earnings taking into account the values ​​​​obtained in paragraphs 2 and 3;
5. Determine the number of days that need to be paid (sick leave period);
6. Calculate the benefit amount.

The formula for calculation is:

Benefit = Average daily earnings * number of days of vacation according to BiR.

The vacation period must fall within the boundaries specified in the sick leave (in the line “Exemption from work”). If the employee does not want to take maternity leave on the appointed day, then she can continue to work until the desired date. During work, wages are accrued, and benefits are assigned for the period from the 1st to the last day of vacation, that is, for the days of maternity leave actually provided.

Billing period

For the calculation, you must take 2 previous years (calendar). For example, when going on maternity leave in 2016. For the calculation, the time period from January 1 is taken. 2014 to 31 Dec. 2015. That is, it is not important to know the actual month of registration of the maternity leave, it is important to know the year in which the insurance event occurs, subject to payment.

To calculate the year, convert to calendar days– the sum of all days of the accounting years. From the resulting value, days of periods that are defined by law as excluded are subtracted:

• Days of temporary loss of performance;
• Previous leave for accounting;
• Leave to care for the previous child;
• The time an employee retains a workplace without social contributions to the fund.

Vacations without pay are taken into account in the calculation and cannot be excluded from the calculation period.

An employee can apply in an application form to the employer with a request to replace the pay years if they included maternity leave or child care leave. The law obliges companies to replace years with years preceding specified vacations if the employee requests this in writing, and the amount of the benefit increases as a result of the replacement.

Income for 2 years

All remunerations made in favor of the employee in the billing period should be added up. You need to sum up those payments from which mandatory insurance payments were deducted to the Social Insurance Fund.

If the employee changed jobs, the current employer will take into account payments from other places of work when calculating if the woman provides a certificate of the amount of these incomes. If the woman does not have this certificate at the time of calculation, then the benefit is calculated based on the information available to the current employer. The employee has the right to submit a certificate of earnings from previous places later, when she receives it. In this case, the employer must recalculate the amount of the benefit and pay the additional amount. In this case, benefits only for the last 3 years can be recalculated.

The calculation includes:

• Allowances and additional payments to salary;
• Awards;
• Other payments related to wages.

The legislation limits the maximum amount of annual income that can be taken into account in the calculation by establishing a maximum base equal to:

• In 2014 – 624,000 rubles;
• In 2015 – 670,000 rub.;
• In 2016 – 718,000 rub.

When making calculations, the accountant must sum up all income for each year and compare the resulting value with the specified limit. The smaller amount is taken into account.

Average earnings per day

By dividing total amount income for the number of days of the billing period, you can get the average earnings per day needed to calculate the amount of maternity benefit.

This value cannot exceed the total maximum base for 2 calculation years, divided by 730 (or 731).

Since sick leave for pregnancy and childbirth is paid at 100%, the amount of earnings received will be a daily maternity benefit.

Sick leave for pregnancy and childbirth: payment period

The number of days to be paid to the employee is indicated on the certificate of temporary loss of ability to work. If a woman goes on maternity leave on a date that coincides with the day the sick leave begins, then all specified days are subject to payment. If the employee continues to work, then the actual days of maternity leave must be paid.

It is written in detail about how sick leave is paid for pregnancy and childbirth.

The duration of sick leave depends on the number of children the woman expects and the occurrence of complications during childbirth.

Benefit calculation

The final amount of maternity benefits is determined as the result of multiplying average earnings per day by the number of days of maternity leave.

Calculation example

At LLC "Alpha" the seller is Kopytina A.A. I brought an application and a certificate of temporary incapacity for work due to pregnancy. Sick leave begins on 06/06/2016, duration – 140 calendar days.

Kopytina’s income subject to social contributions:

• In 2014 – 500,000 rub.;
• In 2015 – 680,000 rub.

In 2015 Kopytina was sick for 20 days.

1. The estimated time period is taken from January 1, 2014 to December 31. 2015;
2. Number of days = 365 + (365 – 20) = 710 cal days. (sick leave days are taken away in 2015);
3. Income = 500,000 + 670,000 = 1,170,000 rubles. (for 2015, only 670,000 rubles will be taken into account, since the actual income this year exceeded the established limit);
4. Average daily earnings = 117,000 / 710 = 1,647.89 rubles.
5. Allowance = 1647.89 * 140 = 230704.60 rubles.

Special cases of calculating sick leave

To calculate maternity benefits, the minimum wage is used in the following situations:

1. There was no income in the accounting years;
2. Average earnings for a full month are below the minimum wage;
3. The period of official work is less than 6 months.

In all these three cases, when calculating, the total income is considered equal to the minimum wage for the year of calculation, the benefit itself takes the minimum value.

Moreover, in the 3rd case, it is also important to fulfill the condition that the benefit paid for each full month of maternity leave not exceed the minimum wage established for that month.