How maternity is calculated up to 1.5 years. Maternity leave: how to calculate, arrange and receive payments. Why is it important to calculate the date of going on maternity leave

Parental leave is paid at the expense of social insurance... Up to 1.5 years, a person who has gone on maternity leave is paid an allowance in the amount of 40% of the average earnings.

Moreover, in some cases, the minimum wage is taken to determine the payment.

The article gives a step-by-step calculation procedure monthly amount per child, formulas and illustrative examples for 2018.

Step-by-step instruction

Step 1. Define settlement period.
Step 2. Determine the presence of excluded days from it.
Step 3. Calculate total earnings for the period.
Step 4. Set the size of the average daily earnings for the benefit.
Step 5. Compare it with the minimum value.
Step 6... Compare with the maximum daily earnings.
Step 7. If the daily income is greater than the minimum and less than the maximum, then the monthly payment is calculated. If it is less than the minimum, then 40% of the minimum wage is paid, if it is more than the maximum, the maximum allowable amount of payment is assigned.

If the employee during this period worked in another place, then he must submit a certificate of the amount of earnings from the previous place of work to include his income in the calculation base.

From the billing period days are excluded:

temporary disability due to illness;

temporary disability due to pregnancy and childbirth;

parental leave;

leave without retention wages;

leave with full or partial salary, if these amounts were not charged with contributions to the Social Insurance Fund.

If in the previous two calendar years the employee was on maternity leave, then he has the right select earlier periods for calculating benefits.

For example, when calculating in 2018, if the employee was on maternity leave in 2016-2017, you can take the periods for calculating 2014-2015.

The shift of the periods for calculating the monthly payment up to 1.5 years occurs at the request of the recipient, subject to the following conditions:

This calculation will not lead to a reduction in benefits.

The billing period will only be the years immediately preceding the year in which the employee took parental leave of up to 3 years.

So, the payment for childcare in 2018, provided that in 2016-2017 the employee was on maternity leave with another minor, is calculated for the period 2014-2015, but not earlier.

What income is taken into account and what is not?

The calculation includes all earnings paid for insurance premiums ... These incomes are:

salary;

incentive bonuses (monthly, quarterly or annual);

the amount of vacation pay and compensation for unused vacation.

In the calculation of the monthly allowance up to 1.5 years does not include amounts for which insurance premiums are not paid.

A complete list of amounts that will not be subject to contributions to all funds is listed in Art. and Article 20.2 of Federal Law No. 125-FZ.

The most common types of payments that are not taken into account in average earnings are:

Carried out at the expense of social insurance (payment sick leave and temporary disability due to pregnancy and childbirth).

Payments stipulated by the collective agreement or other local regulations economic entity, and not carrying a stimulating nature (payment for food, travel, fuel, uniforms, etc.).

Indicated on a monthly basis maternity allowance up to 1.5 years should be excluded.

How to calculate average earnings?

To calculate average earnings, follows first find the daily average... To do this, you need to add up the amount of income for 2 years that preceded the year of occurrence insured event... In this case, the payments specified in the previous paragraph of the article are not included.

Should compare the annual income received with the base limit for insurance premiums to calculate. The base value is indexed every year.

For comparison, the limit values are taken for those years that are included in the billing period.

So, in 2016, the maximum base limit for the calculation was 718,000 rubles, and in 2017 - 755,000 rubles.

In calculating the total income you cannot include annual income in excess of the specified limits for the corresponding year. If more is earned in a certain year, then the limit value is substituted into the formula.

For example, if in 2016 750,000 were earned, and in 2017 - 820,000, then the values 718,000 and 755,000, respectively, will be put into the formula.

Divide the result by 730 - the number calendar days per year minus days excluded. The law provides for accounting for leap years, so the number of days can be 731.

When calculating the monthly allowance in 2018, you should take the figure 731, since 2016 was a leap year.

Formula for calculating average daily earnings:

SrDZ= СрЗ: (Dk - Di)

SrDZ - medium daily wages;

СрЗ - total earnings for the period;

Дк - calendar days for this period;

Dates to exclude from the calculation. These are days of sick leave, leave for BiR and childcare, days without pay.

Comparison with minimum and maximum value

The resulting daily income value is necessary compare with the minimum and maximum possible.

Minimum the daily rate is calculated from the minimum wage: minimum wage * 24/730, for 2018 it is 311,97 .

Maximum determined by the limit bases: for 2018 (718000 + 755000) / 730 = 2017,81 .

Based on the comparison results, the following conclusions are drawn:

If calculated average daily earningsless than the minimum, then the amount of the benefit will be 40% of the minimum wage.

If it turns out more than maximum, then the largest allowance is paid (for 2018 24,536.57 rubles).

If turns out to be in the interval between the minimum and maximum, then a further calculation of the maternity benefit is carried out.

Formula for determining maternity

Rp= СрДЗ * 30.4 * 40%,

Where Pp is the amount of the benefit,

СрДЗ - average daily earnings;

30.4 - the average number of days in each month;

40% - coefficient.

The result obtained should not be lower than the minimum established by law. In 2018 installed in 3142, 33 rubles for the first child and 6284, 65 rubles for the second and subsequent. The amount of the allowance must not exceed the maximum statutory maximum 24 536.57 rubles

An example of calculating the monthly payment for 2018

Example conditions:

Employee Ivanova M.I. has been working at a weaving factory since April 2, 1913. She writes a statement of leave to care for her second child with the payment of the allowance due to her from March 1, 2018. Her salary is 22,300 rubles.

In 2016, the employee was on sick leave from March 3 to March 13 (10 calendar days). Based on this, the amount of earnings for which she was assessed contributions in March amounted to 14,866.66.

Calculation:

The employee has worked 2 full calendar years, with the exception of March 2016.

Let's calculate the total income for 2 years included in the base for calculating the benefit = 22 300 * 23 + 14 866.66 = 527 766.66. (Excluded one incomplete month, adding the actually accrued wages, without including sick leave).

Let's calculate the average daily earnings. 2016 is a leap year, so there are 731 calendar days in 2016-2017. We exclude the period of temporary incapacity for work (10 calendar days), we get 721 days.

Daily earnings = 527,766.66 / (731-10) = 731.99.

We compare it with the minimum and maximum values, 731.99 is within acceptable limits.

We multiply the average daily earnings by the average number of days in a month and apply the coefficient established for this type of insured event:

731,99 * 30,4 * 40%= 8901, 02.

Compare with limit values established by law. This amount fits into the standards, so the amount of the allowance will be 8901.02 rubles.

In what cases is it charged from the minimum wage?

Monthly allowance up to 1.5 years is calculated from the minimum wage in the following cases:

If in the previous two years the employee there was no earnings.

If the actual average earnings below the minimum wage.

In the first case, the average daily earnings are determined by the formula:

SrDZ = minimum wage * 24: 730

When calculating, the value of the minimum wage is taken, which is established at the time of the employee's departure to maternity leave with baby. So, The minimum wage in 2018 from January 1 is 9,489 rubles per month... The regional coefficients established for the area where the insured event occurred are applied to this value.

In the second case, when calculating average monthly earnings the resulting value should be compared with the current minimum wage. If the value is lower, the benefit is calculated based on the minimum wage. In any case, the total amount of the benefit must not be lower than the statutory minimum.

Example, if the experience is less than 6 months

The right to parental leave is in no way limited by length of service. However, the experience, not exceeding six months, significantly affects the calculation of the benefit.

Example conditions:

Employee Mazhorkina A.A. worked in oil and gas company from December 25, 2017 with an official salary of 150,000 rubles.

On March 1, 2018, the employee is granted parental leave with the payment of the due allowance.

Considering that this is her first place of work, the length of service of the employee at the time of the insured event is 3 months. and 6 days, which is less than the legal minimum.

In this case, the monthly allowance up to 1.5 years is calculated based on the minimum wage.

The employee did not use the right to apply for temporary incapacity for work due to pregnancy and childbirth, and therefore the allowance is calculated from the day of the child's birth, that is, from March 1.

The calculation will look like this:

9 489 rubles * 24/730 = 279.09 - average daily earnings.

IN this case a leap year is not taken into account, since one more day of the year does not affect the size of the minimum wage.

We compare the received daily income with the minimum: 279.09 is less than 311.97, so we apply the minimum wage rate for the calculation.

Benefit = 9489 * 40% = 3795.

Compare with limiting values. The worker has her first child, 3795 more than 3142.33 rubles, which means that the amount of her allowance will be 3795.00 rubles.
The amount of the benefit depends on earnings, but is limited by the limit values, length of service or hours worked in previous periods.

The maternity allowance (MA) is generally equal to the average earnings. In this regard, the calculation is carried out only for working women and military personnel (paid in the amount of monetary allowance). For non-working mothers (laid-off, female students) the amount of the payment is fixed amount, established by law for each year, taking into account the annual indexation.

The BiR manual is lump sum... In addition to the amount of earnings, several other factors affect the final amount of the benefit: the duration of sick leave according to BiR, the number of days off during the billing period due to temporary disability and other components.

The procedure for calculating maternity sick leave and benefits for BiR is regulated by Federal law No. 255-ФЗ dated December 29, 2006 "On compulsory social insurance in case of temporary disability and in connection with motherhood".

The procedure for calculating sick leave for pregnancy and childbirth

In 2020, the principle of calculating maternity benefits has not changed in comparison with previous years. The calculation is still in progress for two previous calendar years, however, compared to previous periods, the following values change:

settlement period- in 2020 it is 2018-2019 years.
the minimum amount of payment - due to the increase in the minimum wage from January 1, 2020;
the maximum amount of the benefit is based on the change in the base for calculating insurance contributions to the Social Insurance Fund.

The amount of payment is determined using a simple formula after submitting a certificate of incapacity for work (sick leave) for pregnancy and childbirth to the accounting department. If a woman has been working part-time for at least two years, the allowance for each job is calculated separately and independently of each other.

Formula for determining the amount of payments

The size of the maternity allowance (P) can be calculated using the following formula:

P = SDZ × T,

SDZ- average daily earnings for the billing period (calculated using an additional formula);
T- the number of days of maternity leave (taken from the sick leave provided at the place of destination of the payment - that is, to the employer).

To calculate the benefit, it is important to correctly determine average daily earnings(SDZ). It is equal to:

SDZ = SZ / Dn,

SZ- total earnings for the entire billing period, when calculated in 2020 - the average salary for 2018 and 2019, with which the employer paid insurance premiums (that is, the entire "white" salary, which is taken by the employer from the 2-NDFL form) ;
Day- the number of calendar days in the billing period.

The settlement period is always assumed to be two full calendar years before going on maternity leave.

Its duration Days = 730 days in the general case, and 731 days, if one of the calculated years turns out to be a leap year (for those who are going on vacation in BiR in 2020, the calculated years will be 2018 and 2019 - they are non-leap years, which means that the calculation period will be 730 days).
From this value, if necessary, you need to subtract the number of days spent on sick leave and in the previous decree, if any (the so-called "Exclusion periods").
During this period, it is taken into account total income of SZ.

Attention

If necessary, a woman can replace one or both years with earlier ones (for example, for 2017), provided that her average earnings after replacement will increase. Replacement is allowed only if the woman was on maternity leave and / or parental leave in at least one of the two previous calendar years.

Influence of a woman's insurance experience

The duration of a woman's insurance experience in itself does not affect the fact that benefits are accrued... Even if the expectant mother worked under an employment contract for only a few days before going on maternity leave, she will receive a BIR benefit from the insurance premiums paid for previous years of work (or rather, from the equivalent "white" salary they received).

The amount of the benefit does not depend on the employee's insurance record (unlike other payments for temporary incapacity for work) - but only on the condition that work experience exceeds six months.

At insurance experience up to 6 months maternity leave is charged in the amount of 100% of the average salary.
With an experience of less than 6 months, the BI allowance will be calculated based on the minimum wage(12,130 rubles from 01.01.2020).

Foreign citizens who work in Russian companies, the allowance for BiR and other social benefits are accrued in the same way according to the legislation of the Russian Federation.

How many sick days are paid

According to Russian legislation, depending on the characteristics of the course of pregnancy and childbirth, maternity leave may last:

140 days - with the normal course of pregnancy (based on 70 days before and 70 - after childbirth);
156 days - in case of complications during childbirth (70 - before and 86 - after, a second sick leave is issued for 16 additional days);
194 days - for multiple pregnancies (84 days before delivery and 110 - after).

When you go on maternity leave, all sick days are paid at a time - from the first to the last. According to the law, after the end of the decree, a woman can immediately go on parental leave. If a woman is in no hurry to go on maternity leave and continues to work after a period of 30 weeks of pregnancy, then her benefit will be calculated in a reduced amount.

It is a fairly compact tool. In the tab "LN requisites"(meaning a certificate of incapacity for work) you need to fill in the following columns:

Sick leave dates (from what to what date).
In the graph "Type of incapacity for work" choose "Pregnancy and childbirth".
If necessary, put a tick in front of "Statement of the employee on the change of the years of accounting for earnings"(the column is used for those cases when the employee did not have earnings or it was small for the calculated years due to the previous decree).

In the tab "Terms of calculation" the required fields are also filled in. For parameter "Experience" here several values are given, because with the help of the same calculator, ordinary sick leave is calculated (for example, sick leave for the care of a sick child). It is necessary to indicate the most suitable value of the experience.

Attention

After carefully filling in all the fields, you can press the button "Calculate"... If the initial information was entered correctly, then the amount of the payment will correspond to that calculated by the accounting department at the enterprise (also, as a rule, using specialized programs).

An example of calculating maternity allowance in 2020

Practical examples will help you understand the intricacies of calculating benefits, calculating the average salary and deducting days spent on sick leave.

Here it should be said in advance that out of two estimated years a woman has not worked at all for some time, then earnings are taken into account only for the actual hours worked.

Photo pixabay.com

From average earnings

Regardless of the date from which a woman goes on maternity leave in 2020, she will receive benefits in the same size... Let's look at an example.

For example, employee N. left on the first decree in 2018.The accounting years for calculating the BI allowance were 2016 and 2017.

Attention

When leaving on the second decree from the unfinished parental leave in 2020, she was supposed to use 2018 and 2019 as the estimated years, but during this period of time she had no income, in addition to maternity benefits. How to be in this situation?

When moving from decree to decree in the previous two years, a woman usually has no earnings. The periods of being in the previous decree are excluded - during this period of time, the mother does not receive anything. To increase her estimated earnings, a woman is given the right to replace one or both of her accounting years.

Then N. can do the following:

submit at the place of work an application for the termination of parental leave;
immediately write an application for granting her maternity leave (if she has a sick leave on her hands);
payment for BiR will be calculated N. also using 2016 and 2017, as for the first decree (after all, only in these years did she have earnings from all previous years);
the calculation of maternity allowance is carried out according to the usual principle (see examples above);
when calculating the size of the monthly payment for childcare (40% of the salary) after the end of the maternity leave, 2016-2017 will also be used again.

Conclusion

The calculation of the maternity allowance is made on the basis of sick leave filled out by a doctor antenatal clinic... The amount of the allowance is equal to 100% of the average salary for the two previous calendar years. This takes into account the number of days spent on sick leave over these years, and other data.

Attention

BiR benefit is calculated for all women who work under an employment contract. Other categories of persons (mothers dismissed in connection with the liquidation of the organization, or female students) are paid according to different rules - in a fixed amount.

The calculated benefit in 2020 cannot be less minimum value - RUB 55,830.60 for 140 days of sick leave. If, according to the calculation, the payment turns out to be greater than the possible maximum in 2020 (322,191.80 rubles for the same duration of sick leave), then the benefit is reduced to this maximum.

With little money or work experience of less than 6 months. BiR allowance is calculated based on the size of the current minimum wage. A woman whose earnings for the accounting years were insignificant due to her stay in the previous decree is allowed to change the years for those during which she was paid.

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When deciding on motherhood, it is important to be confident not only in the financial well-being of the family, but also in stable assistance from the state. Often a decree in our country is associated with forced savings associated with a woman's temporary disability. How to calculate maternity correctly and thereby plan the costs of the child - we will consider in this material.

About the decree in general

Statistics: "How long did your maternity leave last?"

Let's make a reservation right away: the term "decree" is absent in the legislation of the Russian Federation, but in the context of the "employer-employee" relationship, it means exemption from labor activity due to the onset of pregnancy and preparation for childbirth.

Such leave is issued by issuing a sick leave by an institution in which the expectant mother is registered with a gynecologist, is regarded as an insured event and is paid at the place of work at the expense of the Social Insurance Fund (FSS RF). The procedure, rules and timing of payments are governed by federal legislation - Law No. 255 of December 29, 2006, as well as the norms Labor Code RF.

IN Russian Federation maternity allowance is due not only to employed women, but also to the following categories of citizens:

full-time students attending educational institution on a budgetary basis;
individual entrepreneurs, lawyers, notaries who regularly pay insurance premiums;
women who lost their jobs in connection with the liquidation of the enterprise no later than one year from the moment of this event.

Factors influencing the size of maternity

Average monthly and average daily earnings of the expectant mother... Not only the salary is taken into account, but also all bonuses, regional coefficients, material help over four thousand rubles and allowances from which the accounting department of the enterprise transferred funds to the FSS every month. Maternity payments make up 100% of this amount.
Settlement period. This is 24 calendar months before the date of opening the sick leave, with the exception of days of illness, regular vacations, caring for a child or an adult disabled and unpaid leave. By the days included in the calculation, they calculate average salary women. There are situations when it is more profitable for her to use certain working years, for example, if she did not work for a long time, or her salary in 2011 and 2012. was higher than in 2014 and 2015. But the legislation does not provide for the postponement of this period: even if only 400 working days out of a possible 730 were included in the calculation, calculations will be made on them. The only exceptions are cases when a woman goes “from decree to decree”, that is, during the billing period she was on leave to care for an older child. Then two labor years are taken before the decree.
Minimum wage(Minimum wage). Since July 2016, this is 7,500 rubles.
The social status of a woman at the time of going on maternity leave... So, officially employed women will receive an amount depending on the length of service and income. For the unemployed, the calculation will be based on the minimum wage, and for full-time students, the amount of the monthly stipend will be taken into account.
Features of the course of pregnancy... A standard sick leave is issued for 140 days, 156 days are provided for childbirth with serious consequences for the health of the mother and baby, 194 days for pregnancy with two or more children. If gestation is risky, and childbirth is difficult, then an additional 16 days of leave are required. The number of sick leave days directly affects the amount of maternity benefits.
The number of official jobs. If a pregnant woman worked at several enterprises at once, she can count on sick leave payments in all of them. But this only applies to a one-time payment. Vacation up to 1.5 years will be paid by one organization.

Minimum and maximum

Over the past few years, there have been no significant changes in how maternity payments are counted. In 2016, everything is just as stable. The only innovation is that since February, the indexation of maternity benefits has been carried out, which made it possible to increase their amount by 5%.

There have always been restrictions on the size of maternity. For example, the minimum wage affects the minimum benefit. In 2016, it is 7.4% more than last year (RUB 5,554). So, for 140 days of maternity leave, a woman will receive at least 27,455 rubles. Installed and maximum size accruals. This figure depends on the amount of contributions to the Social Insurance Fund for the last 2 calendar years and cannot exceed 228,603 rubles.

Steps to receive benefits

To receive financial support from the state, a pregnant woman must apply to the personnel department of her organization with a sick leave and a corresponding certificate from a medical institution.

Sick leave sample

Unemployed women are supposed to register in advance with the employment center, otherwise they will lose their maternity payments.

Everything Required documents this category of pregnant women submits to the FSS at the place of residence. The amount of maternity leave is calculated by the company's accounting department within ten working days from the receipt of a sick leave and a certificate of pregnancy. The accrued funds are issued on the next advance payment or salary date.

If, after the expiration of the 10-day period, the organization has not taken measures to pay maternity, the expectant mother has the right to apply for them to the FSS, providing:

the passport;
extract from work book or a certificate of registration from the employment service;
a certificate from a gynecologist;
sick leave form for BiR;
statement.

It is important to remember that the hospital for pregnancy and childbirth has its own "expiration date" - this is six months from the date of issue... That is, a woman can apply for a payment at any time, but no later than six months from the date of official release on maternity leave.

Formula for calculating maternity

The expectant mother has a lot to accomplish necessary purchases for the baby, from sliders to a stroller. Given the variety of prices for baby products, I want to pre-allocate finances. You can calculate the amount of maternity leave using the "Online calculator" service available on any of the Internet statistics sites. In a special form, you just need to enter the appropriate values and get the result. But you can do it yourself.

Manually maternity leave is calculated easily, using a simple and understandable formula:

"((X-Y): 730 days) * Z", where

X is the sum of all charges over two years.
Y is the total sick leave and benefits.
Z is the number of sick days for pregnancy and childbirth.

Examples of calculating maternity benefits

So that there are no questions left about how to count maternity, we will consider the process with specific examples:

Example 1: Tatiana is officially employed. Its decree date is August 1, 2016. Official income for the last two years is 388,000 and 410,000 rubles or 798,000 rubles for 24 months, respectively. At the same time, Tatyana took sick leave, its amount is 7,400 rubles, we exclude it from the calculation: 798,000-7,400 = 790,600 rubles. Divide the resulting number by 730. We get 1,083 - this is Tatyana's average daily earnings.We multiply it by the number of sick days according to BiR. In this case, it is 140 days, since the pregnancy proceeds without complications. 151,620 rubles - the amount of maternity allowance that Tatyana will receive.

Example 2: Inna is going on maternity leave from July 30, 2016, but she has been out of work for a long time. Inna's official work experience for the last 24 months is only 7 months, and her monthly salary is 18,000 rubles. During the months of her labor activity, Inna earned 126,000 rubles, she was not on sick leave. For the remaining 17 months, while she was at home, the minimum wage will be taken as a basis: 17 * 7,500 = 127,500 rubles. Total for 24 months comprehensive income 253,500 rubles. Based on this, the average daily earnings will be 347.2 rubles. On condition of a sick leave of 140 days, Inna can count on a payment in the amount of 48,616 rubles.

Example 3: Julia goes on maternity leave from August 1, 2016, has been working for the last 5 months, receives 25,000 rubles. Its total income for this period amounted to 125,000 rubles. But since her insurance experience is less than six months, maternity wages will be calculated based on the minimum wage, regardless of the earned income. The same rule applies to expectant mothers, whose wages for the billing period were less than the accepted minimum wage, and for individual entrepreneurs... Thus, the average daily earnings of Julia = 246.50 rubles, and the amount of the BiR benefit is 34,520 rubles.Julia's child was born by caesarean section, which is one of the factors complicating the birth process. Therefore, she was given another 16 days of sick leave, the surcharge was 3,944 rubles.

Additional payment

A woman who finds out about pregnancy is also entitled to one more bonus - a payment when registering with an antenatal clinic at an early stage (up to 12 weeks). This is one-time payment in the amount of 543 rubles - financial assistance for the purchase of a special vitamin complex for pregnant women.

You can get it after the official registration of the decree, by transferring the information along with the sick leave, or by submitting a corresponding application earlier than this date. In this case, the FSS will make the payment in two weeks from the date of its receipt (weekends are not taken into account).

What's next

After the birth of the baby, the mother can count on a one-time payment on the occasion of the birth of the child, and at the end of the sick leave for BiR - on monthly benefits for caring for a child until he reaches the age of one and a half years.

One of the varieties of a leaflet for temporary disability is sick leave for pregnancy and childbirth (BIR). The document is needed in order for a woman to be able to issue at the place of work maternity leave and maternity allowance.

According to the sick leave it is determined start and end date period of incapacity for work due to the birth of a child.
The number of days indicated in the sheet depends on maternity payments payable.

First of all, sick leave is needed for working women insured in case of temporary disability. It also needs to be issued to women:

located on the public service (in the internal affairs bodies, the penetration service, at the customs and in other organizations);
who lost their jobs due to the liquidation of the enterprise and became registered with the employment service within a year after that (for the period of incapacity for work, they receive maternity benefits, and unemployment payments are temporarily suspended);
individual entrepreneurs(Individual entrepreneurs) who voluntarily entered the compulsory social insurance system and pay insurance contributions to the Social Insurance Fund (FSS).

In 2019, sick leave must be provided at the place of work or service, and in some cases - to the Social Insurance Fund (FSS) or the employment service. The procedure for issuing a sheet is regulated by Part VIII of the Order of the Ministry of Health and Social Development No. 624n of June 29, 2011. "On approval of the Procedure for issuing certificates of incapacity for work".

How sick leave is paid

One of the two main purposes of sick leave is to become basis for calculating benefits on social insurance. Every day of incapacity for work according to BiR is paid in the amount of 100% of average earnings women two calendar years before going on maternity leave.

The calculation and payment of sick leave are carried out according to Russian law from contributions to the FSS... Even if the employer transfers the allowance to the woman's account, then he writes claim for reimbursement, and the funds are compensated to him by the Fund.

Most other disability benefits are paid jointly by the employer and the FSS (the former pays for three days at the beginning, the fund for the rest of the time).
For Russian women and foreign citizens working in the territory of the Russian Federation under an employment contract and insured in case of incapacity for work, sick leave according to BiR is paid equally.

How many days of the decree are due

Formally, maternity leave consists of two parts - prenatal and postpartum... Their duration varies depending on the circumstances of the pregnancy and childbirth. According to Art. 10 of Law No. 255-FZ of December 29, 2006, a woman insured in case of temporary incapacity for work is paid:

70 days of sick leave according to BiR before childbirth (84 days with multiple pregnancies);
70 days - after the birth of the baby (86 - with postpartum complications, 110 - with the birth of several babies at the same time).

Days are counted from the conditional date of the expected birth. If they have moved in one direction or the other, the total number of days of the decree is paid in full for the entire period of the decree:

140 days in general;
156 days - if complications occurred during childbirth;
194 - when twins are born.

Such a shift means, for example, the following. If childbirth has occurred ahead of time(at 22-30 obstetric weeks), when the sick leave has not yet begun, then they will be considered complicated. This means that on sick leave, a woman will receive 156 paid maternity leave days after childbirth.

The document is issued by a gynecologist for a period of 30 weeks of pregnancy (at 28 weeks if several babies are expected). The sick leave indicates the estimated number of days of maternity leave (140 or 194 for pregnancy with one or more children, respectively).

If complications arose during childbirth or a multiple pregnancy has been established, medical organization, where the birth took place, gives additional sick leave respectively for 16 or 54 days. For them, they must also calculate and pay benefits.
In the case when the payment has already been transferred to the woman for 140 days, on the basis of the second sick leave, recalculation.

A few extra sick days are also paid by law to women living or working in areas contaminated after the Chernobyl disaster, at the Mayak plant, or dumping waste into the Techa River.

Pregnant women from these regions go on vacation in BiR at 27 weeks.
Before giving birth, they are paid 90 (not 70) days, and maternity leave in general lasts 160 payable days.

Is maternity hospital personal income tax levied?

Personal income tax - income tax individuals (income tax). In fact, maternity benefits, like payments for any other sick leave, considered income of the recipient... It is taken into account when registering a subsidy and is indicated in income certificates for 3, 6 months or another period.

However, the fundamental difference between sick leave or childcare and sick leave according to BiR is that payments for the former are subject to personal income tax, and for the latter, they are not. There is a special clause in the law in this regard.

It is recommended to fill in the form using printing tools (printer). This speeds up the process and eliminates handwriting errors.
When filling by hand, do not use a ballpoint pen. You can only use gel, pen or ink with black ink.
Only printed large Cyrillic letters are allowed.
Filling in is carried out in Russian.
Errors, marks and strikethroughs are not permitted. The damaged form must be replaced with a new one.
Letters are written in special cells, starting from the first cell in each line. You cannot go beyond the boundaries of the cell.

Sick leave filled by the doctor obstetrician-gynecologist for the entire period of the decree (at least 140 days), mostly - alone. When drawing up a certificate of incapacity for work according to BiR the conclusion of the medical commission is not required and the signature of its chairman (letter of the FSS No. 14-03-11 / 15-16055 dated 23.12.2011). In other types of sick leave, this is necessary if the period of incapacity for work exceeds 40 days.

If in medical institution there is no position of a gynecologist, a general practitioner can fill a sick leave, and a paramedic in rural hospitals. When extending the term of the decree, an additional certificate of incapacity for work according to BiR is filled out in the maternity hospital or maternity ward in which the woman gave birth.

Completion of the certificate of incapacity for work by the employer

The second part of the sick leave according to BiR is filled in by the employer.

Must all of the above rules are followed about the color of ink, capital letters, the features of filling the cells.
The employer checks the correctness of filling out the form by the doctor. After all, the FSS may refuse to pay if the organization has accepted sick leave with mistakes.

The specifics of filling out the document by the employer are mostly regulated and explained by the letters of the FSS (No. 14-03-11 / 15-8605 of 09/14/2011, No. 14-03-11 / 05-8545 of 08/05/2011 and others). When filling out and checking it is worth remembering:

The name of the organization can be indicated in full or in an abbreviated version in accordance with the constituent documents. In the hospital, only 29 cells are provided for this. If there is no abbreviated name, and the full name does not fit, you can terminate it arbitrarily. The main thing is not to go beyond the cells. Dots, dashes, quotation marks, and other punctuation marks can be written or omitted.
It is necessary to fill in the box with the registration number of the policyholder, by which the latter can be identified. The number and code of subordination is taken from the report on the 4-FSS form.
The employer must indicate the total amount of benefits paid and other required data (after calculation by the accounting department).
The insurance experience is indicated on the day of leaving on maternity leave. It matters whether a woman has worked for an employer for more or less than six months.

The employer must remember that minor flaws when filling out a sick leave from him or a doctor cannot be the basis for reissuing the document.

It happens that the inscriptions are well read, but the letters fall on the borders of the cells, the stamps - on the information field. In this case, you should not force a woman to apply for a new sick leave, the FSS usually accepts this.

Calculation of sick leave for pregnancy and childbirth

By general rule for women leaving the decree in 2019, the sick leave is calculated for 2017-2018 calendar years... One or both years can be replaced if in 2017-2018. the woman was on parental leave up to 1.5 years old.

The allowance is calculated subject to limits. If a sick leave for 140 days is open in 2019, then the payment cannot be:

less RUB 51,919.00(for the minimum wage - the minimum wage, which in 2019 is 11,280 rubles per month);
more RUB 301,095.20(according to the so-called insurance base - the maximum annual salary with which insurance premiums are paid to the Social Insurance Fund for the employee).

P. went on vacation in BiR from January 15, 2017, she was issued a sick leave for 140 days. The woman has been working for the company for more than 5 years, the estimated period will be 2015-2016. In 2015, P.'s annual earnings amounted to 674,000 rubles, and in 2016 - 762,000 rubles. These values are higher than the insurance base established for these years (670,000 rubles and 718,000 rubles, respectively). This means that the allowance should be calculated not according to the amount of earnings, but according to the maximum insurance bases.

(670,000 + 718,000) rubles. / 731 days = RUB 1 898.77 (estimated average daily earnings for the insurance base);

RUB 1,898.77 x 140 days x 100% = 265,827.80 rubles.

Calculation with an online calculator on the FSS website

If you want to know in advance the amount of future benefits, you can use the official calculator for disability payments on the FSS website. You need to fill in the fields carefully and carefully in the following sequence:

Select the type of disability (pregnancy and childbirth), enter the sick leave dates.
If necessary, check the box if you need to replace the estimated years.
Correctly impose restrictions in the "Terms of calculation" tab, carefully tick the necessary boxes and enter the numbers (the amount of earnings in 2015-2016, the number of days excluded from the calculation).
The length of service only affects if its duration is less than 6 months. from a specific employer.
After filling in all the fields, you need to make a calculation.

Payment of maternity benefits

Maternity after filing an application and sick leave is not paid immediately:

employer 10 working days are given for calculating and assigning benefits, and the money is transferred on the next day of payment of salaries to employees after the order for the employee to leave on maternity leave is signed;
for those who apply for a benefit through the FSS, the terms have been shifted even more (until the 26th of the month following the appeal).

In most constituent entities of the Russian Federation, the BiR benefit is paid through the employer at the place of work. If it is impossible to do this (there is no money on the accounts of the organization, the company has been liquidated), the woman can go to court. After she proves the right to the allowance and the impossibility of applying for it at the place of work, it will be possible to apply for money to the FSS.

The duration of the sick leave depends on the characteristics of the condition of the pregnant woman and the conditions of her residence. In general, the document must be drawn up at 30 weeks of pregnancy with an obstetrician-gynecologist. The duration of the paid sick leave is at least 140 days, each of which is paid at the rate of 100% of the average daily salary.

When working in an online calculator, you need to consider:

* Maximum income for 2015 limited to 670,000 rubles. (you cannot specify more);

∗∗ maximum income for 2016. limited to 718,000 rubles.

Note!

If your insurance experience is less than 6 months, then the maternity allowance in 2017 before July 1 is 34,521.2 rubles, after July 1, 35,902.05 rubles.

If your calculation result is more than 266,191.80, then your maternity benefit is 266,191.80 rubles. (maximum limit maternity payments in 2017)

If you have questions about the online calculator, or you do not understand why such an amount of maternity leave is calculated, ask in the comments to the article (at the bottom of the page, the comment form).

How to use the online maternity calculator

To calculate the maternity allowance in 2017, enter the following data into the online calculator:

	Field name online calculator	What to enter in the online calculator field	Explanations
Step 1	Days of maternity leave	Indicate how long your maternity leave lasts	There are three values to choose from: 140 normal birth process, 1 child; 156 difficult labor adds 16 days. to the decree; 194 while expecting twins.
Step 2	Number of days to exclude	Indicate how many days of the excluded periods were in the estimated years	The settlement period is 2 cal.years (730 or 731 days). The following are excluded from the calculation: Periods of illness; Decree with another child; Leave to care for another child. The total number of calendar days of such periods is counted and entered in the field.
Step 3	Salary for 2015	Indicate the total earnings for the calendar 2015. for all places of work (to calculate the maternity allowance for maternity leave in 2017)	All income from which the employer paid premiums is included. There is no need to take into account social benefits, including sick leave, maternity benefits, for a child.
Step 4	W / payment for 2016	Indicate total earnings for calendar 2016. in all places of work

The online calculator will automatically calculate the maternity allowance instantly, the page is not overloaded.

It is convenient to calculate the amount of maternity payments in the calculator, the calculation is carried out quickly and online, but you need to understand what this amount is composed of, what formulas are used in this case. The calculation of maternity leave has a number of rules and features that every woman needs to know.

Who pays maternity benefits

The employer is obliged to calculate and pay the amount of the maternity benefit. If put cash are not issued, then the woman has the right to report this to the labor inspectorate, and this is already the basis for the emergence of an administrative and even criminal liability employer.

A woman in a position has the right to receive the following amounts of money:

an allowance paid once, when a person is registered with an antenatal clinic on time. This amount is payable only when the employee is registered no later than 12 weeks of pregnancy. This payment is additional and is paid when a subordinate contacts within six months;
payment of maternity leave. The amount of maternity allowance payment is determined taking into account several circumstances. Its minimum amount is 34,521 rubles, and the maximum is 266,191 rubles;
a lump-sum benefit. Its size is determined by law and does not change depending on the length of service or the amount of wages. When a woman is not officially employed, it is possible to receive these finances at the father's place of work.

The maternity allowance is payable for the entire vacation period of the worker. For this reason important role plays its duration.

Calculation formulas for self-calculation without an online calculator

Formula for calculating maternity:

To do this, it is necessary to multiply the average wage per day (MWD) by the number of vacation days, according to the woman's certificate of incapacity for work (DO).

Formula for calculating earnings per day:

The average salary per day is determined as follows: the sum of the average salary for two last years(RFP) is divided by the number of days of the billing period (RD).

Formula for calculating salary for 2 years:

Formula for calculating the number of days of the billing period in 2017:

To calculate the number of settlement days, the total number of days in two years is taken, minus the days of the periods not taken into account.

What do you need to know to correctly calculate maternity benefits?

When calculating maternity benefits without an online calculator, it is important to consider the following:

when the employee's work experience is less than six months, then the amount of maternity leave is calculated based on the amount minimum size remuneration for the current period of time;
when a woman in a position was dismissed due to the closure of the organization, she is entitled to an allowance in the amount of 581 rubles, provided that she registered at the employment center within a year after the dismissal;
the amount of the allowance is to be calculated within ten days from the time the woman presented the documents to the employer, and paid on the next day the salary is paid.

The size of the average wage for the last two years of work is considered (payments from which contributions were not paid are not taken);
The amount of average earnings per day is calculated, according to the formulas presented above: the total salary for a two-year period must be divided by the number of calendar days minus the days allotted for the excluded periods. This amount is subject to comparison with the size of the minimum and maximum wages;
The amount to be paid is determined in the following order: the average daily wage per day × the number of sick days for pregnancy.

An example of calculating a decree

The employee, due to her pregnancy, is sent on sick leave for 140 days. Her total salary over the past two years is 360,000 rubles. The subordinate already had 121 days of maternity leave due to a previous pregnancy in 2015. Let's calculate the size of maternity payments without using an online calculator:

The settlement period is set. The total number of days in two years is 731. Subtract the days of the excluded periods. As a result, 610 days come out.
To calculate the average daily salary, the two-year salary should be divided by the number of days (360,000 ÷ 610 = 590.16 rubles per day).
The daily earnings are compared with the lowest value of the minimum wage (before July 1, 2017 it is 246.58, after July 1, 2017 - 256.44), 590.16 is more than the minimum value (if less, then the allowance is minimal).
The daily earnings with the highest value are compared based on limit bases on social contributions(in 2017, 1901.37), 590.16 is less than the maximum value (if more, then the allowance is maximum)
To calculate the amount of maternity benefits, the number of sick days is multiplied by the average salary per day (140 × 590.16) = 82,622.40 rubles.

Thus, the maternity benefit in 2017 is considered without an online calculator. If you substitute the initial data from the example into an online calculator, the result of calculating maternity benefits will be the same. Minor discrepancies may be in kopecks due to rounding.

In accordance with current legislation, all days of leave issued in connection with pregnancy and childbirth are subject to payment. When a subordinate does not go on maternity leave (goes on vacation later), payments are reduced by the number of days worked.

To date, maternity pay is paid for the vacation period that is used. When an employee performs her work duties, she is entitled only to the amount of earnings.

It should be borne in mind that if a woman works in two places, then the maternity allowance is calculated by only one employer.

What days are not taken into account

As already mentioned, the amount of maternity leave is calculated based on the number of days over a two-year period that have been worked. Days are not counted:

being on sick leave;
maternity leave;
others, during which social insurance contributions were not made by the employer.

The indicated days must be entered in the field of the online calculator called "excluded days".

The days given to the employee as unpaid leave are subject to inclusion in the billing period.

What is included in earnings

The amount of maternity payments is determined based on the total amount of income that was received by the subordinate. It consists of the following amounts:

salary;
vacation payments;
the bonus received from the employer;
funds paid in connection with business trips;
sums of money for the acquisition of patents or copyrights;
other finance.

When calculating the amount of maternity benefit (with or without an online calculator), you need to remember a number of facts: the total number of working days of the employee, the amount of salary, total amount received bonuses and other payments. All this is subject to the establishment of an accountant, who will have to analyze the necessary points and correctly calculate the amount of maternity.

We are ready to answer any questions about the operation of the online calculator and the specifics of calculating maternity benefits - just ask!