Individual entrepreneurs combine the features of a legal entity and an individual. Women engaged in individual entrepreneurial activities, like other individuals, have the right to payments related to the birth and upbringing of a child.
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Only in their case the standard procedure for receiving such monetary rewards cannot be applied.
Do they receive
In the Federal Law on compulsory social insurance, women individual entrepreneurs are not included in the list of persons entitled to maternity benefits. All this is explained by the fact that there is no agreement on the payment of mandatory contributions between the Social Insurance Fund and the individual entrepreneur.
Thus, individual entrepreneurs cannot be protected in case of temporary loss of ability to work within the framework of compulsory social insurance.
But a woman who is engaged in private entrepreneurial activity can receive maternity leave if she fulfills all the conditions of voluntary social insurance.
The main thing you need to do to receive payments in the future is to draw up an appropriate agreement with the Social Insurance Fund and pay the established contributions without delay. Women individual entrepreneurs will have to take care of receiving maternity benefits independently and in advance.
How to make voluntary contributions to the Social Insurance Fund
Registration of an individual entrepreneur is carried out in the territorial body of the Federal Social Insurance Fund of the Russian Federation at the place of his residence. The basis for registration with the Social Insurance Fund is an application submitted by an individual entrepreneur personally.
The registration initiator must submit with the application:
- copies of passport and IC;
- copies of the certificate of registration with the tax authority (if available);
- copies of licenses and certificates allowing you to engage in relevant types of activities;
- copies of the certificate of state registration as an individual entrepreneur.
After submitting the documents, the territorial body of the Social Insurance Fund, within a period not exceeding 5 days from the date of receipt, must register the entrepreneur and notify him about this in the manner specified in the application (by telephone, mail, fax, etc.).
In the event of a change in place of residence, the entrepreneur is obliged to submit an application for registration as an insurer at the place of residence no later than 5 days after the occurrence of such changes.
Individual entrepreneurs who have signed a voluntary social insurance agreement pay insurance premiums based on the cost of the insurance year.
The cost of an insurance year is determined by the following formula:
The minimum wage in 2019 is 5965 rubles, and the insurance premium rate is 0.024. Thus, an individual entrepreneur only needs to pay per year 1718 rubles (5965*0,024*12 ).
The benefit is obvious: the contribution amount is small, in addition, it can be paid either once or in installments.
But the insured person must not forget that contributions for the cost of the insurance year must be paid before the 31st day of the current period. Otherwise, you will not have to count on receiving compensation related to pregnancy and childbirth from the Social Insurance Fund.
As for paying taxes, if an individual entrepreneur issues a decree, his activities are suspended.
There is no consensus in the legislation on the payment of taxes and contributions under such circumstances, so it is necessary to contact the fiscal service in advance for clarification.
How to receive maternity payments
Individual entrepreneurs acquire the right to social security for pregnancy and childbirth only upon full payment of insurance premiums for the year preceding the occurrence of the insured event.
In this case, the average earnings, on the basis of which benefits are calculated, are assumed to be equal to the minimum wage on the day of the insured event. Today the minimum wage is 5965 rubles.
The amount of maternity benefit is calculated according to the following algorithm:
- the average daily earnings are determined;
- the daily amount of benefit payment is displayed;
- the total amount of compensation for the billing period is established.
When determining the average daily earnings, it is necessary to divide the minimum wage by the number of calendar days allotted for disability.
For example, maternity leave is supposed to last 140 days. The average daily earnings in this case will be equal to 43 rubles.
To determine the amount of the daily maternity benefit, there is no need to perform any arithmetic operations, since maternity leave is paid in the amount of 100% of average earnings.
Therefore, the amount of the daily maternity benefit for individual entrepreneurs will be equal to 43 rubles. The amount of compensation to be paid is easily established: to do this, it is enough to multiply the amount of the daily benefit by the number of days of maternity leave (incapacity for work).
If maternity leave lasts 140 days, the individual entrepreneur must receive 6020 rubles as a benefit.
The amount of child care benefits for an individual entrepreneur is calculated in a similar way.
The determination algorithm is as follows:
- indicate the amount of estimated income for the previous 2 years;
- determine the average daily earnings;
- check whether it exceeds the established maximum for payments of this kind;
- determine average monthly earnings;
- establish the amount of monthly child care benefits.
Since January 2019, the minimum amount of benefit for caring for the first child is 2718.34 rubles, behind the second and third - 5436.67 rubles.
No benefit can be less than this amount. The maximum amount of compensation cannot exceed 40% of average earnings.
The individual entrepreneur must also keep records of paid contributions. The form and deadlines for submitting reports are established by law.
An individual entrepreneur cannot count on automatic accrual of benefits, because he himself is an employer.
Therefore, in order to receive payments, you must contact the regional office of the Social Insurance Fund with a corresponding application.
In addition to this, you must also submit:
- sick leave in case of registration of maternity benefits;
- copies of documents confirming the birth of a child to receive care compensation;
- copies of identification documents.
The benefit must be accrued and paid no later than 10 days, which are counted from the date of registration of the submitted application.
What can an individual entrepreneur who has not paid contributions count on?
If all contributions are paid on time, an individual entrepreneur can count on receiving:
- maternity benefits – 27.455 rubles for 140 days of vacation;
- one-time benefit for registering a woman's complex in the early stages of pregnancy (up to 12 weeks) – 544 rubles.
In the first case, it is enough to register and write an application for a benefit to the Social Insurance Fund. To receive a one-time benefit, you must also register with the antenatal clinic on time.
Part-time workers can expect to receive payments both as individual entrepreneurs and as regular employees. They submit the corresponding applications to the employer and to the Social Insurance Fund.
Regardless of registration as an insurer, each individual entrepreneur has the right to federal and regional benefits in the event of the birth of the first, second and third child, benefits and allowances for large families and military families.
If an individual entrepreneur has registered as an insurer with the Social Insurance Fund, but has not paid all insurance premiums by the end of the accounting year, then he cannot count on receiving maternity benefits, just like a person who has not drawn up a voluntary insurance agreement with the Social Insurance Fund.
Obviously, in order to receive maternity benefits, individual entrepreneurs must independently contact the Social Insurance Fund. But the ratio of contributions to final payments is worth the time spent.
Video: Maternity leave for dad
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
Typically, entrepreneurs cannot count on receiving maternity benefits. But if an individual entrepreneur has voluntarily entered into an agreement with the Social Insurance Fund and regularly transfers insurance premiums, he has the right to receive all types of benefits for children and for other insured events. This is especially true for women who are planning to give birth to a child, although the father can also apply for some benefits. In this article we will look at how individual entrepreneurs receive child benefits.
How do individual entrepreneurs receive child benefits?
Like an ordinary individual, an individual entrepreneur has the right to child benefits. In this case, everything will depend on whether he transferred voluntary contributions to the Social Insurance Fund or not. If the individual entrepreneur did not have voluntary insurance in the Social Insurance Fund, then he is entitled to the following types of benefits:
- At the birth of a child in the amount of 16,350 rubles;
- Child care in the amount of 3,120 rubles for the first child and 6,131 rubles for the second and subsequent children.
Important! If an individual entrepreneur voluntarily transferred contributions to social security, then he has the right to additional payments: maternity and child care benefits. The benefit amount is calculated based on the minimum wage, that is, the minimum amount.
Payment of voluntary contributions to the Social Insurance Fund for individual entrepreneurs
Any entrepreneur can voluntarily enter into an agreement with the Social Insurance Fund and pay contributions. In the event of an insured event, he will be able to calculate compensation. If contributions are paid on time, payments can be received for the following insured events:
- Due to temporary disability due to illness or injury;
- In case of pregnancy and childbirth;
- On maternity leave.
In this case, a woman entrepreneur will be able to count on the following types of benefits:
- According to BiR;
- For early registration of pregnancy at the antenatal clinic;
- One-time payment at the birth of a child;
- Care for up to 1.5 years;
- Due to temporary disability.
After concluding an appropriate voluntary insurance agreement with the Social Insurance Fund, the individual entrepreneur will have to submit a quarterly report to social insurance in Form 4-FSS. This can be done both in paper and electronic form. In the first case, the report must be submitted by the 20th of the month following the reporting period, and in the second case - by the 25th.
The procedure for joining voluntary insurance
In order to become a voluntary policyholder, you need to contact the Social Insurance Fund at your place of residence and submit the necessary documents. You can also apply via the Internet through the State Services portal. Required documents include:
- application (form No. 108n);
- IP passport;
- certificate of state registration as an individual entrepreneur.
Persons engaged in specialized practice must provide supporting documentation. For example, a lawyer needs an appropriate certificate, and a notary needs a license.
Important! All photocopies of documents must be certified, and the originals will need to be provided for data verification.
5 days after contacting the FSS, the entrepreneur will be assigned an individual number, as well as a subordination code. Notification that registration has been completed by the individual entrepreneur will be sent in the appropriate notification.
Voluntary contributions of individual entrepreneurs to the Social Insurance Fund
Important! In order for an individual entrepreneur to receive benefits, he must pay voluntary contributions. Their size is determined by the formula:
DV = minimum wage x T x 12, where
DV – amount of contributions payable for the year;
Minimum wage - the size of the minimum wage is taken based on the value established at the beginning of the year;
T – contribution rate, which is equal to 2.9%.
Payments must be made by the end of the current year. This can be done in one amount, or divided into parts. An individual entrepreneur can pay contributions from his own account or through a bank.
The amount of contributions will not depend on the period in which the individual entrepreneur submitted an application for voluntary insurance. He will have to pay the fees in full by the end of the year. If the amount is not paid in full, or the payment is not paid, the individual entrepreneur will be deregistered. In this case, no fines or penalties will be charged, and all amounts paid during the year to the entrepreneur will be returned back. In this case, the individual entrepreneur will not be able to count on benefits.
This year, only those entrepreneurs who paid their insurance premiums in full last year can receive insurance benefits.
Maternity benefit for individual entrepreneurs
To receive benefits, an entrepreneur will need to contact the Social Insurance Fund and provide an application and sick leave. The application can be written in free form. The amount of payment in this case will depend on the number of days of vacation under the BiR. For a normal pregnancy and childbirth, this leave is provided for 140 days, for a multiple pregnancy - 194 days, and in the case of a complicated birth, another 16 days will be added to the sick leave. The amount of payment will be calculated based on the minimum wage established in the current period. To do this, the minimum wage is divided by the number of days in a month and multiplied by the number of days of vacation according to the BiR.
Payment upon early registration
In order to receive payment for registration in the early stages of pregnancy, a woman must contact an antenatal clinic no later than 12 weeks of pregnancy. In this case, she will be able to receive benefits in the amount of 628.47 rubles. You will need to contact the Social Insurance Fund for such a payment no later than 6 months from the end of your vacation under the BiR. As a rule, this benefit is issued together with the B&R benefit, since the certificate is issued simultaneously with the sick leave.
When contacting the FSS you will need to provide:
- Statement;
- IP passport;
- Certificate from the consultation.
One-time benefit for the birth of a child individual entrepreneur
If an entrepreneur has paid voluntary insurance contributions, he will be able to receive the payment due at the birth of a child. Its size is 16,759.09 rubles. If more than one child was born, the payment will be multiplied by the number of children. In those regions of the Russian Federation where a regional coefficient has been established, the payment will be increased by this coefficient.
The benefit can be received immediately after the birth of the baby and receipt of a certificate for it. Not only the mother, but also the father can apply for such a payment. In our case, the father is an entrepreneur.
You will also need to contact the Social Insurance Fund, submit an application and the necessary documents:
- Applicant's passport;
- Birth certificate;
- A certificate confirming that the second parent did not receive such benefits.
Benefit up to 1.5 years for individual entrepreneurs
The childcare benefit for a child under 1.5 years old will be paid in the amount of 40% of the minimum wage, but for the first child it should not be less than 3,142.33 rubles, and for the second and subsequent children - 6,284.65 rubles. To apply for benefits, you will need to contact the Social Insurance Fund - if the entrepreneur paid voluntary contributions, or to social security - if he did not draw up a voluntary insurance agreement.
When applying, you will need to submit the following package of documents:
- Statement;
- Passport;
- Birth certificate of the child and other children;
- A certificate from the employer confirming that the father does not receive such benefits.
You can apply for benefits not only for a born child, but also for an adopted child. In this case, you will need to confirm the fact of adoption with an appropriate document.
You can apply for benefits no later than 6 months from the date the child turns 1.5 years old. Moreover, regardless of the date of submission of the application, the benefit will be paid for the entire period from the beginning of parental leave. The benefit will be assigned within 10 days from the date of application.
What benefits are available to individual entrepreneurs without an agreement with the Social Insurance Fund?
If an entrepreneur - a future or current mother - has not entered into an agreement with the Social Insurance Fund, then she is not entitled to payment under the BiR. But she can still count on some types of benefits:
- One-time benefit for the birth of a child;
- Payment to women who registered before 12 weeks of pregnancy;
- Monthly care allowance for up to 1.5 years.
In this case, you will need to contact social security and submit the following documents:
- Statement;
- Passport;
- Child's birth certificate;
- Certificate from the registry office about the birth of a child.
In the modern world, more and more women are leaving employers and starting to work for themselves, opening individual entrepreneurs. If such an individual entrepreneur turns out to be pregnant, then the first question that arises is what maternity benefits are due to pregnant female individual entrepreneurs. We will talk about this in this article, we will figure out what a woman can count on in the event of pregnancy, childbirth and child care, being an individual entrepreneur.
1. Payments for pregnancy and childbirth (maternity benefits)
Many women who are individual entrepreneurs think that in case of pregnancy and childbirth they will receive the same benefits as other mothers, but this is far from the case. In accordance with Law No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, maternity benefits are provided only to certain persons:
- for those who work under an employment contract, these also include heads of organizations who are the only founders, members of organizations, owners of their property;
- employees of municipal institutions and state civil servants;
- clergy;
- those sentenced to imprisonment and involved in paid work;
- those who hold state and municipal positions in the Russian Federation, filled on a permanent basis;
- those who take personal labor participation in the activities of a production cooperative.
But there are no individual entrepreneurs here, and this is due to the fact that, in accordance with the legislation of the Russian Federation, entrepreneurs do not pay contributions to the Social Insurance Fund.
Individual entrepreneurs are not insured persons in the Social Insurance Fund and cannot receive maternity benefits.
All this, of course, is sad, since maternity benefits amount to a significant amount and no one wants to lose it. How can a woman receive this benefit if she is an individual entrepreneur? There is only one way out.
There is one way to receive benefits for individual entrepreneurs; for this, a woman needs to be registered with the Social Insurance Fund, receive voluntary social insurance and pay fixed payments. Moreover, there is one peculiarity here: in order to obtain the right to insurance coverage in the current year (2014), you need to register with the Social Insurance Fund in 2013 and pay a fixed payment for the entire 2013 by December 31 of this year.
If a woman registered with the Social Insurance Fund in 2013 and goes on maternity leave in the same year, she is not entitled to benefits. If she registered with the Social Insurance Fund in the same 2013, and goes on maternity leave in 2014, and at the same time paid a fixed payment for 2013, then she can count on maternity benefits in the minimum amount. The benefit will be calculated based on the minimum wage.
2. One-time payment for early registration at a medical institution
Another payment that a woman individual entrepreneur can count on is a one-time benefit if she registered with an antenatal clinic during the first 12 weeks of her pregnancy. She also receives the right to this benefit provided that she is registered with the Social Insurance Fund and pays a fixed contribution there.
3. Allowance for child care up to 1.5 years
Since January 1, 2007, everyone in Russia has been paid without exception, that is, individual entrepreneurs can also receive it, but of course, there will be differences in the process of receiving this benefit for insured and uninsured individual entrepreneurs.
If individual entrepreneurs are persons insured by the Social Insurance Fund
After the end of maternity leave, like other working women, mothers of individual entrepreneurs receive child care benefits from the Social Insurance Fund to their current account, which they use in business activities. At the same time, women individual entrepreneurs must report to the Social Insurance Fund once a year about receiving benefits in Form 4a-FSS of the Russian Federation. If the child is not registered with the mother, the benefit will still be paid, since to receive it it does not matter where the child is registered.
If individual entrepreneurs are not insured by the Social Insurance Fund
In this case, individual entrepreneurs, like non-working women, receive benefits for child care after his birth from the social protection authority to a bank account. They do not need to report on receiving benefits, and the child must be registered with the mother.
4. One-time benefit for the birth of a child
Insured individual entrepreneurs receive this benefit, like working mothers, and not insured individual entrepreneurs, like non-working women. The benefit amount is the same for everyone.
Necessary documents to receive a one-time benefit at the birth of a child
- Application for benefits;
- Certificate of birth of the child, photocopy of the child’s birth certificate;
- A certificate from the other parent’s work stating that he did not receive this benefit.
To receive maternity benefits, an individual entrepreneur must provide
- Application from an individual entrepreneur to the Federal Social Insurance Fund of the Russian Federation with a request to assign a benefit for B&R;
- Sick leave.
Are you an individual entrepreneur and are you expecting a new addition to your family? Then it’s worth understanding in what cases maternity leave is required and what rules for obtaining them apply in 2019.
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
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Women often ask this question - how to get maternity benefits in 2019 if I am an individual entrepreneur?
Let's try to consider all the features of registration of maternity and child care leave, as well as the rules for making payments to entrepreneurs.
General information
When an individual enterprise can be registered and what features of its work are the information that is worth studying if you plan to devote your life to your favorite business.
Let us also consider what is meant by maternity payments and what regulatory documents should be relied upon when calculating them.
What it is?
An individual entrepreneur is an individual who has been registered in accordance with the provisions of the law with a government agency.
An individual entrepreneur conducts entrepreneurial activities (and receives benefits from them) without forming a legal entity.
This name exists only among the people. Maternity leave is a paid period during which a woman is relieved from performing her work duties.
Distinctive features of entrepreneurial activity:
Advantages of individual entrepreneurship:
- An entrepreneur does not have to contribute authorized capital as a legal entity.
- There is no need for legal addresses - registration is carried out at the citizen’s place of residence.
- Simplified taxation and accounting.
- The profit is received by the entrepreneur himself.
- Bank accounts can be opened if desired.
- Registration and liquidation are fairly simple procedures.
Flaws:
- Since there is no authorized capital, an individual entrepreneur will be liable for his obligations with property assets.
- It is not possible to open a branch or representative office.
An individual entrepreneur has the right to work himself or hire employees. In this case, it will be necessary to conclude a contract with them.
The activities of an individual entrepreneur will be counted towards the length of service and will also be taken into account when determining the amount of pension payments.
Normative base
Questions about maternity payments are discussed in.
A one-time benefit when registering with a antenatal clinic in the early stages of pregnancy is discussed in.
Such payments are due to individual entrepreneurs who:
- registered at 12 weeks of pregnancy;
- can count on receiving maternity benefits.
Are maternity payments paid to individual entrepreneurs?
So, you have registered as an individual entrepreneur and are about to receive maternity benefits. Do individual entrepreneurs receive such funds?
Payment option
If a woman registered with the Social Insurance Fund (as a voluntary payer) and regularly paid insurance premiums for herself, then she has this right.
A pregnant woman may qualify for payments:
- for pregnancy and childbirth;
- caring for a young child.
There are some types of benefits that the Social Insurance Fund pays to everyone, regardless of whether social contributions have been paid. This refers to cases of registration in the early stages of pregnancy.
To register with the authorized body, a woman must submit:
- a photocopy of the certificate of registration with the regional Tax Inspectorate;
- a photocopy of the certificate of registration as an individual entrepreneur;
- identification.
All certificates are certified. But it is worth remembering that if an individual entrepreneur does not pay contributions by the end of the year, then you cannot count on benefits. Those contributions that were paid previously will be refunded.
Please note that those women entrepreneurs will receive maternity leave no earlier than next year after registering with the Social Insurance Fund.
Procedure for granting leave
A woman can go on maternity leave from 30 or 28 weeks of pregnancy if she is carrying twins.
Maternity leave is issued:
If a woman has taken maternity leave, but complications arise during childbirth, the rest period will be extended.
The same applies to situations when a young mother gives birth to several babies, which she did not know about. An additional 16 days will be provided.
A pregnant woman can go on such leave if she provides the following to the Social Insurance Fund of the Russian Federation:
- sick leave issued by a health worker at the antenatal clinic;
- statements.
If, at the end of maternity leave, a woman decides to go on maternity leave, she must also submit an application and a birth certificate for the baby.
Moreover, not only the mother, but also another relative who will actually care for the newborn can go on such a vacation.
Who pays maternity benefits?
For company employees, maternity benefits must be paid by the employer who transferred insurance contributions to the Social Insurance Fund. Later he will be able to make a refund of the amount paid from the Social Insurance Fund.
But who should pay a female entrepreneur who is in an interesting position? To receive payment of maternity benefits, you should contact a FSS representative directly.
Calculation algorithm
According to the general rules, a pregnant woman must receive 100% of the issued average daily income for each day of vacation.
When calculating the average salary, the profit received for 2 years will be taken into account, which precedes the period when the maternity leave is issued.
When determining average earnings, you should not take into account payments for sick leave and vacations. In this regard, it is easier for an entrepreneur - he may not have to document the period when he was temporarily disabled.
When determining the amount of the benefit, you should use the following formula:
The amount of child care benefits is 40% of the average salary, but for individual entrepreneurs this is the minimum wage. Such payments are made regardless of whether contributions to the Fund have been paid.
If a female individual entrepreneur is going to go on vacation in 2019 (and registered as an entrepreneur in the same year), and in 2019 and 2013 she was an employee of a company, then the benefit can be calculated by the former employer.
In this case, maternity benefits are paid according to the same rules as for other representatives of the fair sex.
If a woman has no more than six months of experience, the benefit will be calculated on the basis of the minimum wage.
That is, a woman cannot receive less than the amount established by the state. There is also a government-approved maximum.
Relation to the Pension Fund of Russia
A woman who is an entrepreneur does not have to pay insurance premiums:
- while on maternity leave;
- while staying at home to care for a child under 1.5 years old (Law of July 24, 2009 No. 212-FZ,).
An individual entrepreneur has the right not to pay insurance premiums if there is evidence of a lack of profit and suspension of activities. This could be a declaration or a document from the tax authority.
The letter from the Ministry of Health and Social Development also states that during maternity leave, individual entrepreneurs should not make transfers to the Pension Fund.
But the Law of July 24, 2009 No. 212-FZ states that such an obligation is not removed. You will need to defend your rights in court.
These rules apply to parental leave. While on maternity leave, there is no exemption from paying contributions.
Features of benefit payment in 2019
The state applies indexation to all social benefits, including maternity benefits. The latest changes were made in mid-2019 (payment increased by 5.4 percent).
In 2019, the amount of transfers should also be revised. Indexation will be 11.9 percent.Payments will be as follows:
Frequently asked questions
Not everyone knows what to do in case of refusal to pay the due funds and whether it is fashionable to rely on maternity leave when closing an individual entrepreneur. Let's consider such situations.
Where to go if he refuses to pay?
Payment of maternity benefits is carried out if the entrepreneur voluntarily registered with the Social Insurance Fund and paid insurance premiums for at least six months.
The amount of the insurance transfer is a fixed amount, which is determined as follows:
- The minimum wage, which was set by the authorities at the beginning of the year in which payments will be made, is multiplied by the amount of insurance premiums.
- The result is multiplied by 12 months.
The minimum wage in 2019 is 5,965 rubles, and the tariffs for insurance premiums are 2.9%. This means that the entrepreneur should transfer 2,076 rubles.
How long to wait for the decision of the authorized body? An entrepreneur who applies for a vacation waits for 10 days after submitting the documentation to the official (in problem situations - up to 3 months).
But the Social Insurance Fund does not always pay maternity benefits to the entrepreneur. A representative of the authorized body may refuse to reimburse amounts in this case:
- If the entrepreneur's female employees who went on maternity leave do not have the appropriate skills and qualifications.
- If a woman worked for an individual entrepreneur formally (did not fulfill her obligations or did not show up to the workplace).
- If the earnings of an employee of the enterprise were much higher than those of other employees who have a similar position.
- The position of an employee who went on maternity leave is not reflected in the staffing table until the period when she entered into a contract with the employer.
- A person’s earnings have increased dramatically since the time came for them to receive maternity benefits.
- The benefit amount was paid to the founders.
But in other situations, refusal to pay will be unlawful, even if the person’s work experience is short, or he takes out a vacation a month before the insured event occurs.
A woman cannot be denied payments if there are technical errors in the documentation submitted to the Fund. If your rights are violated, you have every right to go to court.
Not everyone also knows where to go if a payment is refused if you work for an individual entrepreneur. In this case, you can go to the FSS.
Is it possible to open an individual entrepreneur while on maternity leave?
If a young mother has the desire and opportunity to open her own individual entrepreneur, she has the right to do so.
The advantage of registering an entrepreneur while on parental leave is that payments to the Pension Fund of the Russian Federation are not made at this time.
Once the child reaches one and a half years old, such payments become mandatory, regardless of the size and availability of profit.
To register an individual entrepreneur, you must:
- have a tax identification number;
- write an application (submitted to the tax inspector);
- pay .
The procedure lasts on average 5 days. There are women who worked before maternity leave at the enterprise where they took maternity leave.
While on vacation, young mothers open an individual entrepreneur and want to transfer payments from the employer to their enterprise.
This cannot be done, since payments are made by the employer, and the entrepreneur cannot act as an employer in relation to himself.
Is it possible to receive payments upon liquidation of an individual entrepreneur?
This problem is solved in favor of the expectant mother: maternity leave for individual entrepreneurs can be obtained if all the rules of voluntary social insurance are followed.
Pay to the Social Insurance Fund - and pregnancy benefits are guaranteed
How can an individual entrepreneur receive maternity benefits? According to Federal Law No. 255-FZ (Article 2, Part 3, 4), a woman must register with the Social Insurance Fund and pay a fixed contribution there. For example, having entered into an agreement with the Social Insurance Fund in 2019, a woman must pay contributions for the entire year by December 31. The right to insurance coverage will begin on January 1, 2020. If an insured event, which is recognized as the first day of maternity leave, occurs in 2020, the individual entrepreneur will receive maternity benefits (maternity benefits) and another payment, which is discussed below.
Payment of voluntary insurance premiums was made on time and in full, we also advise you not to forget to register with a medical consultation: no later than 12 weeks of pregnancy. For this, the expectant mother will receive an additional one-time benefit, which since February 2019 is 649.84 rubles.
What is due to those who paid or did not pay contributions?
Having made full payment under the insurance contract for the previous year, an individual entrepreneur on maternity leave in 2019 will receive the following amounts of money:
- maternity benefit (maternity benefits) - RUB 51,918.90. for 140 days of vacation. In the case of the birth of twins or complicated childbirth, the number of days of leave increases and the amount of benefits increases accordingly.
- one-time benefit for registering with a housing complex in the early stages of pregnancy (up to 12 weeks) - 649.84 rubles.
In addition, there are also federal and regional benefits for the birth of the first, second and third children, benefits and allowances for large families, and wives of conscripts. Mothers who are individual entrepreneurs will receive these payments for their child regardless of whether they have a voluntary social security agreement. insurance. All payments upon birth of a child.
How are maternity payments made to individual entrepreneurs if maternity leave began in the same year in which the insurance contract was concluded? The law recommends continuing to pay, and when the new year begins, submitting an application to the Fund for a benefit. This must be done no later than 6 months after the end of the sick leave period for pregnancy and childbirth.
About the amount of contributions
The amount of contributions that must be paid to the Social Insurance Fund by an individual entrepreneur planning maternity leave also depends on the size of the minimum wage. In 2018, it is 9,489 rubles, and the annual contribution amount is calculated by the Fund’s employees using the formula: 9,489 x 0.029 x 12 = 3,302.17 rubles. The benefit is obvious, you can pay the annual amount at once or in installments, but remember, the entire amount must be paid by the end of the year, otherwise the insurance contract will be automatically terminated.
Take care of taxes
Maternity leave for individual entrepreneurs means suspension of activities. There are discrepancies in the laws regarding taxes. Therefore, it would be better to contact your tax office for clarification on paying taxes. As a rule, during parental leave, business activities can be suspended and pension and tax not paid.
For part-time workers and unemployed people
Many people ask whether individual entrepreneurs pay maternity leave if the mother is also officially employed under an employment contract. If a woman is registered as an individual entrepreneur and at the same time works officially, she has the right to apply for assignment of payments both to the Social Insurance Fund and to her employer - the BIR benefit must be calculated and paid to her for each of the places.
Monthly child care benefits for individual entrepreneurs who have not entered into an agreement with the Social Insurance Fund are issued through local social protection authorities and will be paid in a minimum amount - from January 2019 it is 4,512 rubles. (and at the birth of a second child - 6,284.65 rubles).
Regulations
- The basics are set out in Federal Law 255 “On compulsory social insurance in case of temporary disability and in connection with maternity.”
- More details can be found in the “Rules for the payment of insurance premiums by persons who voluntarily entered into legal relations for compulsory social insurance in case of temporary disability and in connection with maternity”, approved by Decree of the Government of the Russian Federation of October 2, 2009 No. 790.
