How to correctly calculate maternity. How to get maternity benefits
Labor legislation provides for social protection of working pregnant women. They are entitled to maternity leave and compensation. How are maternity payments paid in 2019?
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Formally employed women at registration maternity leave receive the right to compensation for temporary incapacity for work. How is maternity benefit issued and what is the procedure for its payment in 2019?
General points
The Labor Code of the Russian Federation establishes a guarantee of the observance of the rights of workers, including for the period of temporary incapacity for work.
Within the framework of social protection, pregnant working women can receive leave with the retention of their jobs. Moreover, this period is partially compensated.
In the thirtieth week of pregnancy, an officially employed woman can receive at the medical institution where she is registered.
By providing this document to the employer, you can go on vacation and get maternity. How is the required compensation paid?
What it is
First of all, you should clearly understand what is meant by maternity benefits. Often the concept of "decree" is used as a generalized term for maternity leave and the period after.
The confusion is also caused by the fact that in both cases the woman is entitled to payments. But there is also a significant difference.
In particular, parental leave can be granted not only to a woman, but also to any person actually caring for a baby.
That is, such a leave is issued at the request of the worker herself. Moreover, the rest period can be reduced, and only valid days are paid.
The basis is the birth of a baby, documented. BiR leave is given for the period necessary for the birth of the baby and the recovery of the mother.
The basis is the sick leave, where the gestational age and the expected date of birth are indicated. this period is just maternity payments.
By current legislation maternity leave lasts 140 calendar days - 70 days before delivery and 70 days after. In some situations, the duration of the vacation is increased.
All days of vacation in BiR are paid in the amount of average earnings. Moreover, the payment is calculated only at the time of going on vacation, which may take place shortly before the birth.
The end of the leave comes on the day indicated in the sick leave, regardless of the actual date on which the child is born.
Who are they supposed to be
Women are eligible to receive payments under the BI:
- officially employed on the basis of;
- government officials;
- full-time students at the expense of budgetary funds;
- employees of the RF Armed Forces, including under contract;
- individual entrepreneurs, subject to payment of contributions to the Social Insurance Fund;
- dismissed due to the liquidation of a legal entity or the termination of the activity of an individual entrepreneur, if no more than a year has passed since the dismissal and there is an official status of an unemployed person.
Working mom
A working woman, when taking maternity leave, receives maternity benefits in the amount of the average earnings for the last two years.
The calculation procedure will be as follows:
If a woman's insurance experience is less than six months, then the average earnings are not calculated. As a maternity allowance, an allowance is paid in an amount not exceeding the minimum wage.
From 1.007.2016 the minimum wage is 7,500 rubles. Therefore, the minimum wage per day is 246.58 rubles.
Sometimes it happens that a woman in the billing period was in or caring for a child. In such a situation, accounting years, one or two, can be replaced by previous periods.
Important! In order not to get confused when taking into account the amounts in calculating the average earnings, you need to remember one rule. All payments from which contributions to the FSS are deducted are taken into account.
Non-working mom
For non-working women, the procedure for calculating maternity is somewhat different:
It is worth knowing some of the nuances of paying maternity leave related to dismissal. If a woman is on their own leaves before receiving sick leave, then the employer is not obliged to pay maternity.
The payment is made from the FSS at the minimum wage. When a pregnant woman leaves in connection with liquidation, while already on maternity leave, she receives maternity leave, unused vacation and . The employer is not entitled to dismiss a pregnant employee on its own initiative.
Legal framework
The rules on the right to maternity leave are contained in ().
It says here that maternity leave in mandatory accompanied by payment of social insurance benefits.
At the same time, BIR leave is given both for their own born children and for those adopted under the age of three months.
Form refers to documents strict accountability and has a unique number. The first part of the document is completed by the doctor, the second is completed by the employer when calculating the benefit.
The application becomes the basis for granting leave. It is written in free form and certified by the employer's signature.
The general outline of the statement is as follows:
- details of the organization, full name leading person (to whom);
- position and full name female workers (from whom);
- applicant's passport data;
- registration address and place of residence of the employee;
- document's name;
- a request for a leave for BiR;
- a request for the appointment and payment of maternity benefits;
- the desired method of receiving (by hand, to an account or card);
- number and date of sick leave;
- the employee's signature with a decryption;
- date of preparation of the application.
On the basis of the documents submitted, the manager issues a vacation order, with which the employee gets acquainted with signature. The accountant, guided by the order, calculates the due amount of maternity.
What is the time frame for the payment
What are the terms for the payment of maternity leave on sick leave? Ten days pass from the moment of filing the application to the appointment of the payment. But this does not mean that maternity payments will be paid immediately.
The exact date for granting benefits depends on the period set by the organization for the issuance, advance and other payments.
Maternity payments are issued on the next day the salary is received. In some cases, the employer may delay the payment, citing lack of funds or other reasons.
You need to know that paying maternity benefits for financial condition the employer is not reflected in any way.
Funds are transferred to the employer from the FSS on the basis of the documents provided. and already the employer pays maternity payments.
Therefore, in case of a long delay in payment, you need to contact the labor inspectorate, the prosecutor's office or the court.
What is the minimum and maximum amount
When calculating maternity payments, the maximum and minimum amounts benefits. In particular calculated average earnings cannot be less than the amount calculated when calculating the minimum wage.
Based on the size of the minimum wage, minimum size maternity payments in 2019 is 256.57 rubles for each day of maternity leave. The minimum wage since July 2019 is 7,800 rubles.
The maximum maternity allowance established by law is based on the “limit value for the calculation of insurance premiums”.
In 2019 maximum amount daily earnings should not exceed 1,901.37 rubles. If, according to the results of the calculation, the amount turned out to be higher, then the limit value is taken into account in the calculation.
FAQ
Sometimes, when drawing up a manual on BiR, various questions arise related to the specifics of a particular situation.
For example, an employee has just left the decree and is again going on maternity leave. The generally accepted rule is that the two previous years are used for the calculation.
But since the employee was in the decree of the year, they are replaced with earlier ones. However, if a woman does not apply for a change of periods, then the benefit is calculated in the standard manner.
In addition, women are often interested in the issue of going on vacation before the thirtieth week of pregnancy. In this case, will the BI allowance be paid?
Video: maternity payments
No, since the basis for the payment of maternity leave is sick leave. But if you feel unwell, you can leave earlier by taking paid compulsory leave before the start of the thirty-first week of pregnancy.
At the same time, in the absence of unused vacation, you can get vacation in advance for the next year.
If for the second child
Does it somehow affect the size of maternity total amount children? This type of benefit is calculated on the basis of average earnings, so the number of children is not so important. But there are also some nuances.
When the second pregnancy occurs during the period of leave to care for the first child, then the woman has the right to issue maternity according to BiR. But you need to choose one of the options for benefits - for pregnancy or for care.
To obtain a second decree, you must submit an application for the termination of parental leave and registration of maternity leave.
For example, a baby's grandmother can take a vacation. But the payment of childcare benefits to retired women is carried out only if the woman is employed and contributions to the Social Insurance Fund are paid for her.
Are taxable
Maternity payments are an instrument of social protection. The lump sum is paid from the previously paid insurance contributions to the Fund social insurance.
The woman receives the amount that is calculated on the basis of the average earnings, taking into account the permissible minimum and maximum.
If the employer, when paying maternity leave, withholds or even some part of the amount, then this is a direct violation of the law.
It is necessary to demand the payment of the withheld funds or contact the authorized bodies.
Can alimony be withdrawn from this amount
Maternity payments are targeted. They are aimed at preparing for the birth of a child. But other children should not be left out.
If a woman is a payer of alimony, then she is obliged to pay them from her income. As a consequence, it determines that:
It turns out to be a very confusing situation. There is nothing to pay alimony while on vacation, but payments continue to be calculated based on average earnings.
If we take into account the total duration of the BiR leave and parental leave of up to three years and the absence of other income, then by the time of going to work, you can have a fairly large debt for.
The situation can be resolved by going to court. You need to ask the court to set a fixed payment, which is actually possible to pay.
Pregnancy is a great time in a woman's life, but at the same time a headache for her employer. The manager must know how to calculate the maternity and pay, in what time frame the transfer needs to be made and what affects the amount of the benefit. Let us consider in detail the maternity leave, and also analyze the features of calculating maternity leave and the order of their transfer.
In ordinary life, maternity leave is usually called the entire period while a woman is released from work in order to bear, give birth to a child and take care of him until he is 3 years old. But the legislation divided this concept into 2 segments: (basis - Art. 255 of the Labor Code of the Russian Federation) and (basis - Art. 256 of the Labor Code of the Russian Federation). Whereas monthly social payment childcare is consistently 40% of the average earnings, the calculation of maternity benefits has its own characteristics.
Calculation of maternity payments
In order to correctly calculate maternity payments, let us turn to the procedure established by laws. To begin with, we note that the period for which a one-time maternity benefit should be calculated is 140 days, with multiple pregnancies - 194 days, and with difficult births - 156 days. All this is reflected in Art. 10 of Federal Law No. 255-FZ. It also says that in the case when a woman is on leave to care for an already born child and plans to give birth to the next one, she herself needs to choose only one of the two benefits provided.
The period for which the lump sum maternity benefit must be calculated is 140 days.
The maternity allowance is paid to a woman in the amount of 100% of her salary. The experience of her official work may have some influence. If it is less than six months, then the rate on the minimum wage - the minimum wage (in 2018 it is 9489 rubles) is taken as an indicator of the average monthly earnings, the coefficients are also taken into account.
Formula general definition maternity payment includes 3 values:
- The employee's income for the previous 2 years (if, for example, the calculation is in 2018, then 2016 and 2017 are taken).
- The number of days in this period (730 or 731 days if the year was a leap year).
- The number of maternity days required for the calculation (140, 156, 184).
Benefit calculation rules
There are certain restrictions and rules for calculating the benefit. According to clause 3.2 of Art. 14 of Federal Law No. 255-FZ, the annual average earnings of an employee leaving on maternity leave cannot be higher than the maximum amount of the base for calculating insurance premiums. In 2018, this amount is set at 815,000 rubles, but you need to calculate the amount of maternity leave based on the previous 2 years, so you need to know their limit.
In 2017, the maximum base for calculating insurance premiums was 755,000 rubles, and in 2016 - 718,000 rubles. When calculating maternity benefits in 2018, you should take these amounts into account.
Maximum benefit amount: (755,000 + 718,000) / 730 × 140 = 282,493 rubles 15 kopecks. The minimum allowance in 2018 is: (7500 × 12 × 2) / 730 × 140 = 43,675 rubles 40 kopecks.
The calculator for calculating maternity leave can be programmed at the enterprise independently (for example, in Microsoft Excel) or determine payments manually.
Income for the previous 2 years does not include sick leave preceding maternity, as well as payments made for any other periods during which the income received did not accrue established by laws insurance premiums... If it happened that the employee was on maternity leave during the 2 previous years necessary for the calculation, then she can completely replace one or both accounting years with the previous years. So she can increase the amount of the benefit. That is, in this case, she has the right to choose the years for which her maternity leave is counted.
As mentioned above, the seniority of the employee can affect the size of the maternity allowance. What should an employer do if his employee has 1 year of work experience? The rule is the same for all officially employed women, so the billing period will also be the previous 2 calendar years. In this case, the time actually worked, which falls on the previous calendar year, is taken at the rate of 100% of the average earnings (say, 5 last months of that year), for the remaining months (in our example there are 19 of them), earnings are set at the minimum wage.
An employee's seniority can affect the amount of maternity benefits. The rule is the same for all officially employed women.
At the same time, the maternity calendar is different for each employee, however, the calculation of the benefit itself is made according to the same formula.
How are maternity
Once the pregnancy reaches 30 weeks, antenatal clinic a gynecologist writes out a sick leave. It indicates the days for which maternity payments are paid.
The employee must submit the following documents to the accounting department or HR department:
- Disability certificate for pregnancy and childbirth.
- A certificate of early registration, if appropriate (required for an additional lump sum payment in favor of a pregnant worker).
- Own application in free form. A sample can be viewed.
- Certificate of actual earnings received for the previous 2 years in accordance with the form established by Order of the Ministry of Labor No. 182n. It is provided if the employee has worked in another company for the last 2 years.
The maternity leave is paid in general order, according to Art. 15 of Federal Law No. 255-FZ. Within 10 days from the date of receipt of the documents from the employee, the calculation and accrual of benefits takes place, the payment is made on the next day of issue wages... The payment deadline must be respected - for violation of the employer, according to Art. 236 of the Labor Code of the Russian Federation, is obliged to pay a penalty. The surcharge to the overdue payment is 1/300 of the established refinancing rate of the Central Bank for each overdue day.
The employer prescribes and pays maternity benefits. The state compensates the funds paid by the employer, as stated in Art. 4 of Federal Law No. 81-FZ. Employees of the Social Security Fund will transfer these funds within 10 days to the employer's account. By the way, maternity allowance is taxed (Article 217 of the Tax Code of the Russian Federation).
Maternity allowance is tax deductible.
Additional payments
In addition to the basic sick leave payment, employees taking maternity leave are entitled to additional payments:
1. Lump sum payment.
It is fixed, is set taking into account the annual indexation and until February 1, 2017 is 15382 rubles 17 kopecks. A one-time payment is made only to one of the parents. To obtain it, you must provide the employer with a child's birth certificate, an application from the parent claiming the payment and a certificate that the second parent has not received this payment and does not plan.
2. Payment for early registration in the antenatal clinic.
12 week of pregnancy is the threshold to which you need to register in order to receive this payment. Until February 1, 2017, it is 576 rubles 83 kopecks and is paid simultaneously with the maternity allowance. To receive a one-time payment, an employee needs to provide the accounting department with an appropriate certificate from the antenatal clinic.
The main allowance and additional payments are also due if a woman, being pregnant after a period of 30 weeks, continues to work and her salary remains. However, as soon as maternity leave turns into parental leave, the monthly social allowance will only be paid when a woman is part-time or working at home ().
If the employee continues to work after 30 weeks and receives a salary, she still needs to be paid.
Some formalities
Before going on vacation, immediately after it, or after 3 years have passed since the birth of the child, the employee has the right to leave if she wishes, while her work experience does not affect the situation (). Some women take this leave after 140 paid days, because they get a little more money than childcare allowance, thereby slightly stabilizing your financial situation.
A pregnant woman or a woman caring for a child under the age of 3 is prohibited. Based on Art. 261 of the Labor Code of the Russian Federation, dismissal is possible only in the case of an agreement with a pregnant woman, but with its extension until the moment of delivery or on her initiative at any time. If the termination of the employment contract nevertheless occurs, the woman is entitled to calculated compensation. She has the right to receive cash for the next vacation of the previous period.
Maternity payments are due to every officially employed woman who is about to become a mother. They represent 100% of her average earnings in the previous 2 years. The manager must pay her benefits, but not from his own pocket, but from the funds of the Social Insurance Fund. Any delay in payments is "punishable" by law, so you should be careful in the performance of your duties.
What maternity benefits are there? What is the order of their accrual? What categories of citizens are entitled to these payments? A woman who is going on maternity leave needs to be literate and understand these issues.
Types of maternity payments
There are several types of maternity benefits.
One-time allowance for women registered for pregnancy up to 12 weeks
This payment is intended to motivate expectant mothers to register with an obstetrician-gynecologist in a timely manner.
After all, only under the supervision of a specialist can complications during pregnancy be avoided. This monetary compensation is paid once, after the woman has provided a doctor's certificate to the employer. At the moment, the amount of this allowance is RUB 581.73.
Maternity allowance
Only a pregnant woman can get maternity leave. The amount of this allowance depends primarily on the length of the vacation. This is usually 140 days. Exceptions are multiple pregnancies, birth complications, and caesarean section. In this case, more days are paid.
It is calculated on the basis of a two-year calculation. The amount should not be less than 28555.80 rubles and more than 248164 rubles for a normal pregnancy.
After the woman has provided all the documents for calculating maternity, she is obliged to accrue the entire amount within 10 days or on the next day of salary.
Allowance for caring for a child up to one and a half years
In addition to the mother of the child, this can be received by a relative who will take care of the baby. For example, or grandmother.
40% of the average earnings for two years is paid monthly.
The state provides for the maximum and minimum size of this cash payment.
The maximum size is now 21,554.82 rubles, and the minimum is 2908.62 rubles.
The payment is provided until a tiny age of one and a half years is reached.
A mother can be on maternity leave until the baby is three years old.
Holiday to care for the child. Calculation of vacation pay, examples.
In colloquial speech, a decree is called all the time that the employee does not work in connection with preparing for the birth of a child and caring for him in the first months of life. This general concept is not mentioned in the Labor Code. The law divides the time of the decree into two periods: maternity leave and parental leave.
- Maternity leave
- Holiday to care for the child
Maternity leave
In its form, it is more likely not a vacation, but a sick leave, since a sick leave is issued for it.
In this sheet, the gynecologist of the antenatal clinic, where the pregnant woman is observed, sets the date for the beginning and end of the sick leave. It starts from the thirtieth obstetric week of pregnancy and generally lasts 140 days: 70 days before the expected birth and 70 days after. In some situations, which are also recorded by doctors, the periods of leave are increased.
Medicine with all its modern technologies is unable to guess the exact date of birth. The doctor indicates only an approximate time. In reality, babies are most often born with a deviation of several days or even weeks before or after the stated time. At the same time, sick leave terms are not recalculated.
Example... The start date of the employee's maternity leave is May 9, 2017. End - September 26 (after 140 days). The expected due date is July 18th. In fact, the employee gave birth on June 30th. That is, she spent 52 days before giving birth, and her postpartum period was 88 days. The end date of the vacation remains the same - September 26.
An employee who is going on maternity leave has the right to lump sum... The employer pays it in one amount based on the number of days on the certificate of incapacity for work.
The allowance is paid in the amount of 100% of the average daily earnings, therefore, with rough rounding, it is sometimes said that the expectant mother receives four salaries at once. This is only relevant with fully formal employment.
The expectant mother needs to bring a package of documents to the HR department:
- Incapacity for work... It is issued in a medical facility a few days before the moment when it is time to go on maternity leave
- Help with calculating average earnings from the previous place (s) of work, if such were in the past and the year before last
- Statement addressed general director organization
- Early registration certificate before the 12th week of pregnancy. It is not a required document. But if the employee really went to the doctor early, she will receive an additional payment. Thus, the state encourages the early registration of pregnant women, which makes it possible to better monitor their health and the condition of the baby.
Holiday to care for the child
With the successful birth of a child, maternity leave smoothly turns into parental leave. According to the legislation, a young mother can stay in it until the child turns 3 years old. For example, if a child was born on September 26, 2017, the employee must return to work on September 27, 2020.
Many mothers sit with a child only up to 1.5 years old. This is due to the fact that the state (through the employer) pays cash benefits only until the child reaches the age of eighteen months.
After this date, the payment of benefits ceases, but the opportunity to take care of only the child until his third birthday remains. Young mothers use it if they have such a desire and the family has financial resources for this.
In order for the employer to have a reason to calculate the childcare allowance, the employee must show up for work with the following documents:
- Birth certificate of the child (a copy is made from it and the original is returned to the employee)
- Application addressed to the general director of the company (the application form is prepared in free form, a sample is available within the organization)
- A certificate stating that such an allowance will not be paid to the second parent (the spouse must take this certificate from his place of work or from Social Insurance if he is not officially employed)
- Copy of the applicant's passport
Any person who actually takes care of the child can take such leave. For example, it could be the child's father or a relative. It is important that he and in fact stop working, otherwise the payment of benefits will become illegal.
The employee also applies for a one-time payment for the birth of a child. Since February 2017, it has grown and is now 16 350.33 rubles.
How to calculate maternity benefits
The maternity pay is 100% of the average daily earnings and is paid in one large amount before the start of the maternity leave. To calculate the amount of the benefit, you need to go through several steps.
- Determination of the settlement period... For calculations due payments the two previous years before the decree are taken into account. They can be replaced for any other two years, if at that time the employee was already on maternity leave
- Collecting missing salary data for settlement period ... Ideally, the employee has worked for the same employer for all the previous two years, then the necessary information will be at his fingertips. If a woman has worked for a shorter period, she needs to provide the employer from previous jobs with a certificate in form 182, approved by the Order of the Ministry of Labor
If the employee did not work for some months from this period, the average earnings for such months are equal to the minimum wage applicable at the time of the insured event.
As of May 2017, the federal minimum wage is 7,500 rubles.
It is relative small amount for maternity. Therefore, many women, planning a pregnancy, try to work continuously for two years in a row in order to receive more benefits.
The minimum wage is calculated for all 24 months of the billing period if seniority employees for these two years less than 6 months.
- Definition of two-year earnings... To calculate the total, all accrued salaries for the billing period (before income tax) are summed up by month. It is very easy to determine whether to include this or that accrual in the amount. If the employer paid insurance contributions to the budget from it, the accrual is taken into account. If not, it is ignored.
Thus, when summing up, the amounts paid to the employee in case of her temporary incapacity for work, as well as the amounts paid to her upon release from work with preservation of wages, are deducted. The employer does not make social contributions from this income.
- Comparison of the received annual amounts with ultimate base by contributions. There are limits on the maximum annual earnings for calculating maternity benefits.
Data for 2017 will become relevant only after the onset of 2018, since in relation to it this year will become one of two years of the billing period.
If the total annual salary of an employee is higher than the specified limit, her salary is indicated in the amount of the limit when calculating.
Minimum limits also exist. If during a certain period the employee's monthly income was less than the minimum wage, then her monthly income during this time is conditionally equated to the minimum wage.
Example... The employee went on maternity leave in 2017. Her annual earnings in 2016 amounted to 700 thousand, in 2015 - also 700 thousand. To calculate the allowance, earnings of 700 thousand in 2016 and only 670 thousand in 2015 will be taken into account.
- Calculating average daily earnings... For calculations, use the formula.
Average earnings = (Earnings for two calculated years in total) / (sum of days for these years minus sick days).
Example. The employee's earnings for 2016 and 2015, excluding sick leave payments, amounted to 600 thousand rubles. She was on sick leave for a total of 30 days. In fact, in two years she worked: 731 days + 730 days - 30 days = 1,431 days. Her average earnings per day are equal to: 600 thousand / 1431 days = 419 rubles. The number of days in a normal year is 730. In a leap year it is 731 (as is the case with 2016).
As can be seen from the example, if an employee was sick last and the year before last, this does not significantly affect maternity payments. Neither the sick leave payment, nor the sick days themselves simply do not participate in the calculations.
- Determination of the amount of the benefit. To do this, the average daily earnings are multiplied by the number of days of maternity leave (140, 156 or 194 days).
Let's continue the example from the previous paragraph. The average earnings of 419 rubles are multiplied by 140 days. The allowance will amount to 58,660 rubles.
The payment for childcare is 40% of the employee's average daily earnings and is paid monthly on the days the salary is paid. An important rule: If a young mother resumes working full-time, the benefit will be terminated. Only part-time work or at home is possible.
Maternity benefits are not taxed income tax, the employer also does not pay insurance premiums from them. Therefore, this period is not taken into account in the calculations.
Example... Until 2015, the employee worked 730 days (without sick leave) and her accrued salary is 600 thousand rubles. In 2016, she worked for nine months, and since October she went on maternity leave, she was charged (excluding benefits) 550 thousand rubles. Number of days taken into account in 2016: 731 minus 92 days (number of days from October to December 2016) = 639 days. Average daily earnings: (600 thousand + 550 thousand) / (639 days + 730 days) = 1150 thousand / 1369 = 840 rubles.
Total amount of monthly benefits that will be paid in 2017: 840 rubles * 30.4 days (average number of days in a month) * 40% = 10 214 rubles
Manual calculations are important for better understanding where certain amounts come from. Now you do not need to think about how to calculate maternity ones - the most convenient way is to use an online calculator.
Who pays maternity - the employer or the state
The procedure takes place in several stages: It is the employer who is obliged to calculate and pay maternity benefits to his employee. This procedure is established by Law No. 255-FZ. But at the same time, the employer does not spend his own funds, since after a while the Social Insurance Fund of Russia will reimburse him all the costs.
- The employee provides the employer with a sick leave for pregnancy and childbirth. If it comes about the registration of benefits for a born child, then the employee writes an application for parental leave
- Based on the information received, the accountant calculates the amount of the payment
- The employer pays the allowance. If before the decree, the employee received a salary for bank card, then the money transferred by the employer, she will receive in the same way. In this case, the accrual of funds is carried out on the next day the salary is issued, set in the organization.
- The employer submits a report and other documents to the FSS
- FSS checks documents for compliance and authenticity and refunds money to the employer
Social Insurance checks all data in the most thorough way. On their part, it is possible to recalculate or even refuse to reimburse funds.
The following features are an alarming factor:
- The employee's position does not correspond to education (for example, if Chief Accountant has only completed cooking courses)
- Immeasurably high salary for such a position (400 thousand rubles for the position of a junior lawyer)
- The position appeared in the company simultaneously with the arrival of this employee (this happens when the company expands and a specialist is invited, but if there are other suspicious points, this one can serve additional source doubts)
- A significant increase in salary before going on maternity leave (an atypical phenomenon in itself, which suggests collusion)
- Employment of the employee took place almost before going on maternity leave, especially if she had not worked for a long time before (and in this case, one might suspect collusion with the employer)
There are cases when cunning girls forged certificates in order to get a bigger payment. The FSS will not pay blindly, and sooner or later the truth will come out. The sly ones are forced to return the money paid.
If the employing organization is liquidated, or it does not have enough funds in its current account, or the owners of the company have disappeared, the state pays benefits on its own. To do this, you must report to the local FSS with supporting documents. After the procedure for checking the documents, the Fund will independently make calculations and pay the due money.
What can an employee do if the employer does not pay maternity, does not pay in full or delays
- It is necessary to carefully read the employment contract and find the amount of the official salary. When calculating maternity payments, only official payments (salary, bonuses, allowances) that have passed through the accounting department and from which the employer paid insurance premiums for the employee are taken into account. If the employee received some part of the funds "in an envelope" - contributions to the FSS were not paid from them, and they are not taken into account in any way.
- If the company is "white", but the actual payments do not coincide with the estimates of the employee, it is best for her to seek clarification directly from the accountant who calculated the maternity. There are many subtleties in these calculations that could have been overlooked by the worker unknowingly.
- Benefits are not accrued automatically, but only upon application. If the woman has not yet drawn up it, she needs to show up for work, write a statement and submit the necessary documents. It is also possible that an error has occurred in the numbers of the current account, and it is enough just to clarify the misunderstanding.
- If there is no mistake and the employer deliberately evades payments, the employee can file a complaint with the FSS of Russia at the employer's place of registration. The fund has its own leverage against unscrupulous employers. If he could not help, the employee can write a statement to the Prosecutor's Office. It can be submitted in person or by letter, and it is also possible to leave a complaint on the website of the Prosecutor General's Office.
- Another possibility is going to court. After the court makes a decision in favor of the employee, bailiffs are involved in collecting money from the employer.
What an employee can do after the end of maternity leave
After this period, the employee has several ways:
- Resume work immediately
- Go temporarily on paid vacation. Part of the leave may not have been used until maternity leave. In addition, parental leave is legally the time for which seniority is accrued. Thus, during this time, vacation is also accumulated.
- Go temporarily on unpaid leave. This option is only possible upon agreement with the employer.
Example... A woman, while on leave to care for her first child, becomes pregnant with her second child. She still has some time to go on maternity leave for the second child, and she should already go to work, since the first child is already 3 years old. The woman does not want to go to work during this period. The employer has no right to fire a pregnant woman. Then unpaid leave is an acceptable way out.
- Quit. Upon dismissal, the employer is obliged to compensate the employee for her unused vacation.
Changes in maternity benefits in 2017
As it was seen in the previous paragraphs, in some cases, to calculate maternity benefits, the employer resorts to the current minimum wage (minimum wage).
As of May 2017, two news items are actively discussed:
- From July 1, 2017, the minimum wage will be increased by 300 rubles. This means that for the entire month worked, an employee cannot receive a salary less than 7800 rubles. If the local minimum wage of a constituent entity of the Russian Federation is below this value, companies should focus on the federal indicator. If higher, they can be guided by the local value.
- By May 20, 2017, a bill should be prepared to raise the minimum wage to the subsistence level able-bodied population... Dmitry Medvedev gave relevant instructions to the Ministry of Labor, the Ministry of Finance and the Ministry of Economy. For today living wage in Russia is 9 691 rubles. Also, the head of the Ministry of Labor Maxim Topilin assured that the minimum wage will be the same for the whole country - differentiation by region will become a thing of the past.
Also during his April speech to the State Duma, the Prime Minister stressed that the government is increasing the responsibility of employers: “Those who delay money are fined. Now we are preparing amendments to the legislation in order to better ensure the protection of the rights of working people. "
The same issue can include cases when employers, for whatever reason, delay maternity payments to employees.
According to Federal law№ 255-ФЗ, expectant mothers are entitled to certain payments. This is, first of all, sick leave payment (last weeks of pregnancy, childbirth, period after childbirth). In this article, you will find out who is eligible for this benefit, officially called Maternity Benefit, and how to calculate the amount of maternity benefits in 2017.
What is maternity leave?
Maternity allowance is a one-time payment for the birth of a child.
When calculating maternity leave, the number of days on sick leave is taken into account, the number of which depends on the following circumstances:
- If born 1 baby , then the total number of sick days is 140 (the formula is simple: 70 days before delivery, 70 days after delivery ).
- If the birth of a baby was associated with some complications, the number of days on sick leave increased by 16 .
- If the family has a large replenishment - 2 or more babies , then the number of sick days is even greater: 84 days before delivery and 110 days after delivery .
Who Can Get Maternity Benefit in 2017 - Maximum and Minimum Maternity Benefit Payments
- Working pregnant women subject to compulsory health insurance.
- Unemployed pregnant women, who must be registered with the employment service for the region of residence.
- Women who work as sole proprietors... In this case, it is necessary that during the last six months (at least) contributions to the Social Insurance Fund are deducted.
- Full-time students of educational institutions(regardless of the budget, they are trained or paid).
What determines the size of maternity?
As for the size of maternity, then when calculating it, average woman's earnings over the past two years... Average earnings are taken from working women, scholarships from full-time students, from women who work under contract in the ranks of the RF Armed Forces, as well as in institutions of the penitentiary system, at customs - the amount of monetary allowance.
From January 1, 2016, changes have been made to the minimum and maximum size benefits:
- minimal - 28 555,80 rubles
- maximum - 248 164 rubles
According to the legislation with pregnancy benefits and childbirth personal income tax not withheld.
Registration of maternity allowance in 2017: what list of documents must be collected for working, unemployed, female students to receive payments
In order to apply for and then receive maternity benefits, you must prepare package of the following documents:
- statement on behalf of a woman to receive benefits
- sick leave which provides a women's consultation
Where should pregnant women submit documents for registration of maternity payments?
Working women submit these documents to the employer, students of educational institutions - to the dean's office. Non-working people turn to social services at their place of residence.
Calculation of maternity in 2017 - how to independently calculate the amount of maternity leave benefits
- The easiest way calculate maternity for a constantly working woman, since in this case her average earnings over the past two years are taken into account. Therefore, to calculate the benefit in 2017, the average salary for 2015 and 2016 is taken. It should be borne in mind that in addition to wages, all kinds of bonuses, payments, allowances and coefficients, material assistance, if they took place and were fixed, are taken into account for accrual. The calculation does not include sick leave certificates, other maternity certificates. It is imperative to take into account income from other employers, for which a certificate of average earnings must be submitted to the accounting department.
- If the woman was on parental leave or maternity leave the previous 2 years (even if it will be one or two days per year), then it is possible to replace this year with the previous year (replacement is made upon application).
- If the woman before going on maternity leave worked in two organizations or in two enterprises, then documents for benefits are submitted only to one place. In this case, it will be necessary to provide a certificate that other employers do not pay maternity benefits.
It is important to know that there are limits to the average earnings for calculating maternity benefits. So, the amount of the benefit cannot be more than the indicator, which is determined by dividing by 730 the sum of the limit values of the base for calculating insurance premiums. 730 is the total number of days that a woman worked in two years (if a leap year, then 731). But this is only if she did not have sick leave, vacations and other days from which deductions are not taken in extrabudgetary funds on mandatory types insurance.
What to do and how to correctly calculate maternity, if work experience in the last place is less than 2 years?
Situations when the work experience of a pregnant woman in her last job is less than 2 years, and women must know all the details and subtleties in order to receive benefits.
How to correctly calculate maternity, if work experience in the last place is less than 2 years?
According to the existing provisions, the size of the maternity allowance should not be less than the minimum wage.
What is the base limit?
In order to correctly calculate the amount of the benefit, it is also necessary to take into account such indicators as the limit value of the base used for calculating insurance premiums. This indicator is not constant, it changes all the time and is different for each year. For the years preceding 2016, it is equal to:
- 2013 - 568,000 rubles
- 2014 - 624,000 rubles
- 2015 - 670,000 rubles
What is it for this indicator? When calculating the benefit, the woman's income is taken into account, but at the same time total amount income for a certain year should not exceed the limit value of the base for a given year.
As an example: if a woman in 2013 total income amounted to 570,000 rubles, then all calculations will be made based on the amount of 568,000 (the limit for 2013).
How to calculate maternity in 3 common situations?
Sample calculation of maternity in 2017
Let's say that citizen Zavyalova's maternity leave begins in April 2017. Before the decree, she worked permanently, so two years are taken into account - 2015 and 2016. At the same time, in 2015 she had two sick leaves, 7 and 10 days, for a total of 17 days. Income for 2015 amounted to 340 thousand rubles, for 2016 - 480 thousand. The limit values for the years have not been exceeded. The number of days in two years is 730. Sick leave days are deducted, which gives a total of 713 days.
Calculation of the average daily wage:
340 + 480/713 = 1 150 rubles.
Calculation of the size of maternity:
1150 x 140 days of decree = 161,000 rubles.
Documents for submission to the FSS for calculating maternity individual entrepreneurs
First of all, in order to receive a pregnancy and childbirth benefit for an individual entrepreneur, it is necessary:
- Register as a voluntary policyholder... To do this, you must submit an application to the FSS (there is an established form), as well as a copy of the individual entrepreneur's passport. Within five days, the Fund must register the policyholder, and then notify him of this procedure.
- Pay insurance premiums... If a woman is going on maternity leave in 2017, then insurance premiums must be paid for 2016. The amount of contributions is calculated based on the formula: Minimum wage x rate of contributions to the Social Insurance Fund x 12 months. The deduction rate is 2.9%.
To receive maternity benefits, the following documents are submitted to the FSS:
- application from individual entrepreneur in any form to receive benefits;
- sick leave, received in the antenatal clinic.
The calculation of the allowance is based on the size of the minimum wage.
The rules for calculating maternity and child allowances are of interest to both accountants and expectant mothers. We will tell you about the changes in 2017 and teach you how to use an online calculator to calculate the amounts of these payments.
How to use the calculator for calculating maternity and child benefits?
Calculator of maternity and child allowances from the Kontur.Accounting service will help you easily calculate the amount of payments. The calculator is available free of charge and without registration. The calculation is very simple:
- On the "Initial data" tab, select the desired benefit, enter the data from the sick leave or information about the child and the duration of the leave.
- On the "PivotTable" tab, enter information about the employee's earnings for the last 2 years (or previous years if changing years). If applicable district coefficient- put a check mark in the required field. If the employee is part-time, designate it.
- On the tab "Results" you will find out the amount of sick leave.
Calculations take a couple of minutes. If you are an employee, add our calculator to “Bookmarks” to calculate your benefit if needed. If you are an accountant, appreciate the convenience of using the calculator. There are many other convenient tools for accounting and payroll in Kontur.Accounting.
Free calculators for sick, maternity, vacation pay - these are our widgets in the public domain. If you want to quickly calculate salaries, easily keep records and send reports via the Internet, register in the online service Kontur.Buschtry. The first 30 days of operation are free for all new users.
Main changes in the calculation of benefits in 2017
New minimum wage. At the beginning of 2017, the minimum wage is 7,500 rubles. Then the minimum daily wage: 7,500 rubles * 24 months / 730 days = 246.58 rubles.
Settlement period. If the decree begins in 2017, then the previous two years are taken for calculating benefits - 2015-2016. There is a maximum earnings from which benefits can be calculated: in 2015 it is equal to 670,000 rubles, in 2016 - 718,000 rubles. Then the maximum daily earnings for calculating benefits is: (670,000 rubles + 718,000 rubles) / 730 days = 1,901.37 rubles.
Replacement of years. An employee can write an application to replace two accounting years when it is beneficial for her. For example, in 2015-2016, the employee went on maternity leave and leave to care for the older child, and in 2017 she goes on maternity leave with the youngest. This means that in 2015-2016 she did not have any earnings, so it would be more profitable to calculate the allowance from 2013-2014. The Ministry of Labor explained that the allowance can be calculated for the two nearest previous years - and not for any others: if the employee left for the previous decree in 2015-2016 , then you can make a replacement only for 2013-2014.
Maximum amount of maternity. In 2017, with a decree lasting 140 days, the amount of maternity leave cannot exceed 1,901.37 rubles * 140 days = 266,191.80 rubles. With a longer or shorter maternity leave, the amount changes proportionally.
Maximum monthly child allowance: 1,901.37 * 30.4 days * 40% = 23,120.66 rubles.
Minimum monthly child allowance. When caring for the first child, the allowance should not be less than 3,000 rubles, for the second or third child - not less than 5,817.24 rubles.
Maternity allowance 2017
In 2017, the previous rules for calculating maternity leave work. The decree does not come before the beginning of the sick leave for pregnancy and childbirth, but its first day is determined by the application of the expectant mother. An employee can go on maternity leave from the first day of sick leave, or she can do it later.
To calculate the benefit, we take the employee's income for the previous two years. The salary for the calculation is taken in full, with personal income tax. For example, if a woman goes on maternity leave on December 28, 2016, then the benefit will be formed according to the income of 2014-2015. If the decree starts in January 2017, then the allowance is calculated for the years 2015-2016.
Income for the year for calculating benefits should not exceed the maximum base size for paying contributions to the Social Insurance Fund:
- for 2013 - this is 568 thousand rubles;
- for 2014 - 624 thousand rubles;
- for 2015 - 670 thousand rubles;
- for 2016 - 718 thousand rubles.
The maximum daily earnings in 2017 are, as indicated above, 1901.37 rubles.
The minimum daily wage when calculating maternity wages follows from the minimum wage, as we already wrote. At the beginning of 2017, the minimum wage is 7,500 rubles, and the minimum daily wage is 7,500 * 24/730 = 246.58 rubles.
The maternity allowance is received not only by blood parents, but also by adoptive parents who have adopted a baby up to 70 days old. And then the allowance is calculated from the first day of adoption until the child is 70 days old.
Example. The employee goes on maternity leave at the beginning of 2017.
Orlova Maria Yurievna has been working at Rada LLC since March 2014. At the beginning of December 2016, she was given a sick leave for pregnancy and childbirth for 140 days from December 12. She wrote an application for maternity leave from January 1, 2017 and continued to work until the end of December.
The expectant mother goes on maternity leave in 2017, which means that the income of 2015-2016 is taken to calculate maternity. During this period, the woman was ill for 33 days. Her earnings in 2015 amounted to 690,000 rubles, in 2016 - 730,000 rubles. Both of these amounts are more than the established limits, so the amount of daily earnings will be calculated as follows:
(670,000 + 718,000) / (730 - 33 days) = 1991.39 rubles.
But this amount is also more than the permissible daily limit, which means that the maximum permissible amount will be used in the calculations - 1,901.37 rubles. Maria went on maternity leave 20 days later than she could. So she uses 140 - 20 = 120 vacation days. And then the amount of maternity leave will be:
1,901.37 rubles * 120 days = 228,164.40 rubles.
For December 2016 Maria will receive her regular salary.
Monthly childcare allowance: calculation of child allowance in 2017
The settlement period for child allowance is also the previous two years before the start of parental leave. Similarly, to calculate the benefit, income for the year should not exceed the permissible limits, and daily earnings should not exceed 1,901.37 rubles. The monthly allowance is calculated by multiplying the daily earnings by 30.4 days, then 40% of the amount received is taken for any length of service of the employee.
We mentioned the minimum monthly allowance above: it is 3,000 rubles for the first child and 5,817.24 for the next.
Example. An employee goes on parental leave in 2017.
Vorobyeva Anna Igorevna goes on parental leave from June 16, 2017. Before that, she was on maternity leave and parental leave from February 2015 to November 2016. According to the application for the replacement of years, the billing period was 2013-2014. At this time, Anna was ill for 28 days. In 2013, her earnings amounted to 520,000 rubles (this is less than the limit of 568,000 rubles), and in 2014 - 595,000 rubles (also less than the limit of 624,000 rubles). Let's calculate the average daily earnings:
(520,000 + 595,000 rubles) / (730 - 28 days) = 1,588.32 rubles.
The monthly allowance will be:
1,588.32 rubles * 30.4 days * 40% = 19,313.96 rubles.
If a woman works under an employment contract in several enterprises, then she can receive benefits at each workplace. And one more nuance: maternity allowance is due only to the mother of the child, but parental leave with monthly allowance can also be used by the father, grandmother or other relative who will take care of the baby. This leave and allowance are received not only by biological parents, but also by the adoptive parents of a child under the age of 1.5 years.
Online service Kontur.Accounting will help you easily calculate maternity and child benefits for employees. The service has many other handy tools that make the work of an accountant easier. Get to know the capabilities of the service for free within 30 days, keep records, pay salaries and send reports with us.
Based on materials: kakzarabativat.ru, baragozik.ru, b-kontur.ru
Who is eligible to receive maternity benefits, when and under what conditions? We will figure out what rules for granting maternity leave and childcare are in effect in Russian Federation in 2019.
And we will find out who can receive benefits and in what amount. The birth of a child is the happiest period in a woman's life.
But besides the wonderful moments of motherhood, there are some hassles with the registration of maternity leave that every employed worker will have to face.
Therefore, information about the production of maternity charges and what is required from an employee of the organization may be useful to you.
Basic information
What is meant by maternity benefits, how is their size determined and what regulatory documents of the Russian Federation regulate their accrual?
These are the top-priority questions that should be dealt with by female employees of companies and their employers.
What it is
But it is worth remembering that in regulatory documents In Russia, there is no concept of "decree" and "maternity payments" at all. There are references to maternity leave, the corresponding allowance, as well as parental leave.
Maternity can be obtained by a woman who:
- is employed, that is, entered into with the management of the organization;
- studies at the full-time department of an educational institution (higher, technical);
- dismissed in connection with the reduction of personnel during the liquidation of the enterprise.
Such amounts are issued in one payment. A young mother can also qualify for childcare benefits if she:
Maternity leave is a mother's right, not an obligation. If she wants to continue working, the employer cannot deny her this.
What does the size of payments depend on?
The amount of maternity allowance is determined on the basis of:
- the average salary of an employee of the organization;
- the number of days of rest provided.
Consider the features of calculus. The maternity allowance is determined based on the woman's income. Pay also attention to the insurance experience.
Some women are assigned maternity leave on the basis of the minimum wage approved in the territorial district of the Russian Federation.
In accordance with the new law approved by the Russian government, which came into force at the beginning of 2019, when determining the amount of maternity benefits, it is worth taking into account the woman's earnings over the past two years.
That is, if a pregnant woman is going to go on vacation in 2019, then the calculations will include the profit that was received in 2013 and 2019.
Such rules will not be beneficial for those workers whose salaries are increased in 2019, since such a period will not be included in the calculations.
Maternity pay should be calculated on the basis of the average salary of an employee of the company. For this, the following formula is used:
The amount of payments cannot exceed the limit established by law, that is, be more than the amount that was withheld from the employee for making transfers of insurance contributions to the Social Insurance Fund of Russia.
But the amount of the benefit also cannot be less than the minimum wage. If the average earnings do not reach the minimum wage, taking into account the regional coefficient, then maternity payments are made, the size of which is equal to the minimum wage.
The duration of maternity leave may be:
Accordingly, the more a woman is given days of rest, the greater the maternity payments will be.
When calculating benefits individual entrepreneur, a student and a non-working woman who is fired from a liquidated company, different rules will apply.
Here, the main indicator taken into account is the size of the minimum wage, which in the Russian Federation in 2019 is 5965 rubles. The formula will be like this:
Baby care allowance can also be calculated. Its size should be 40% of the employee's profit before the decree. The maximum size is 19,856 rubles.
An unemployed person will receive a fixed amount:
Normative base
When calculating the allowance, it is worth relying on the rules established:
The terms for which a decree can be granted to a woman is indicated in, 256 of the Labor Code of Russia.
How is the registration of maternity leave
A woman does not wash just to stop going to work when she is 30 weeks pregnant.
When issuing a decree, it is worth adhering to the rules prescribed in the legislation. Let's figure out what points you should pay attention to.
On what terms
Let's start with when a woman is eligible to go on maternity leave. With the normal development of the fetus and the health of the expectant mother, the employee can issue a decree from the 30th week of pregnancy.
If there are complications or the employee is expecting twins, she can go on vacation from week 28. It is also worth considering that maternity leave and childcare leave is included in work and continuous work experience, as well as work experience in a specialty.
Exceptions are situations when old-age insurance pensions are assigned earlier than the specified period (in case of early appointment). The same is said in the Russian Federation.
A young mother has the right to apply for maternity leave payments after the end of the vacation period.
If a woman worked in several companies, then the calculation of the allowance will be made for each place of work. This is the case when the employee can receive more than the established maximum limit.
Photo: order to grant leave
But in order to receive all the amounts due, the employee of the enterprise must submit the necessary documents, on the basis of which the vacation will be issued. It is impossible to receive unemployment benefits and maternity benefits at the same time.
We'll have to choose one thing. If a woman with a young child wishes, she can work from home or go to a company on a part-time basis. In this case, the right to receive payments is not lost.
The employer must accrue all funds due for maternity leave within 10 days from the date of the employee's request. Such amounts are paid on the day the staff is paid.
If the benefit is paid directly from the Social Insurance Fund, the funds will be sent directly to the bank (exclusively by bank transfer) or sent by mail.
How much do you need to work to get maternity?
The settlement period is 2 years. This means that a woman should work out this minimum if she plans to take maternity leave. It is only necessary to take into account such a nuance - the calculation takes into account full calendar years.
If an employee goes on maternity leave in 2019, then the period from 01/01/2013 to 12/31/2014 will be taken into account when determining the benefit.
But this does not mean that an employee of a company that has recently entered into an employment contract is not entitled to vacation.
She can also issue a decree, only when calculating the allowance, the minimum wage established in the region where the woman works will be taken into account.
The same applies to female workers employed part-time or part-time. If a woman worked full-time for 1 year, and for the second - part-time, the minimum wage will be taken into account when determining the amount of the benefit.
What documents do you need to work?
A pregnant employee must submit certain documents before going on maternity leave:
If a parental leave is issued, it is submitted:
- a photocopy of the baby's birth certificate;
- a statement indicating the request for leave;
- a document from her husband's work that he did not issue such a vacation.
In all cases, you will need:
- civil certificate;
- details of the bank account (card) to which the transfers will be made.
All certificates are submitted to the employer (to the personnel department). If the woman is unemployed, the collected package of documents is presented to the representative of the social protection authority. Here they will also require a certificate of income for the 2 years preceding the vacation.
Registration procedure
The procedure for issuing a decree will be as follows:
- A woman takes a temporary disability certificate at the 30th week of pregnancy, and submits it with other documents to the employer.
- The HR specialist will issue an order granting leave to the employee.
- The accountant will calculate and accrue the maternity amounts.
- After the end of maternity leave, a woman writes an application for parental leave up to 3 years old. Submits a birth certificate and other documents.
- The employer issues another order.
- Calculations of payments are made already for the leave to care for the baby.
Early exit actions
Not every woman has a desire to sit on maternity leave for the entire prescribed period, and goes to work. What are the rules for getting out of maternity leave? An employee of the company has the right to go to the workplace without notifying the employer about it.
But in order to avoid misunderstandings, it is better to warn the company's management that you are going to start your work duties.
For this, a statement is written, which indicates when you will appear at work. The head of the company does not have the right to refuse an employee to go to work.
If at the time of the decree the company makes up with another employee, he must be terminated.
A woman has the right to work part-time if, in fact, she is on parental leave.
If a young mother leaves vacation early, all payments will be stopped. If she manages to agree with the employer, she will not work all day, which means that the allowance will be saved.
The woman retains the right to withdraw from the decree at any time. It is also possible to go back on vacation.
It is not worth abusing such rights, as this will negatively affect the work of the enterprise and create additional difficulties for the management of the company.
If a woman decides to go to work ahead of schedule, any other relative can apply for parental leave. When an order is issued, it is worth reflecting in it that the employee interrupts her decree.
Here, an order is given to accrue the employee's earnings and pay it in due time. The employee must familiarize himself with this document against signature.
FAQ
Consider the nuances that may arise when taking maternity leave and caring for a child under 3 years old.
Can the husband receive payments?
On the forums, the question is often asked - is it possible to issue maternity leave to my husband if I do not work. This right is not granted.
If a woman cannot be on maternity leave to care for a child, the child's dad can apply for it.
In this case, payments are also due. But this refers to payments for the time spent at home to care for a child. Only the mother is entitled to maternity allowance (for objective reasons).
What is the procedure for taking parental leave? It is no different from the one that the mother of the child must go through. And at the same time, the leadership has no right to refuse a man to take a decree.
The child's father writes an application addressed to the director, presents a document from the wife's place of work stating that she did not take such leave.
Such documents will become the basis for the issuance of an order for the provision of maternity leave. Can a husband receive and work? The same rules apply here as when a woman leaves on maternity leave.
If a man plans to work part-time or is going to do work at home, then all maternity benefits will remain.
Another relative is also entitled to take parental leave. Registration for grandmother, adult uncle, aunt, etc. is allowed.
What if you don't work?
Do non-working women receive maternity allowances?
Such payments are supposed only to those workers who:
- study full-time at an educational institution;
- were registered with the employment center after the liquidation of the company or the termination of the activities of an individual entrepreneur.
An allowance is issued for such women when they apply to a university or place of registration. You will need to submit:
- statement;
- a certificate of incapacity for work issued by a gynecologist;
- a photocopy of the work book, where there are notes about the last place of work;
- a document stating that the person was registered as unemployed.
Is it possible to issue an individual entrepreneur?
An individual entrepreneur who pays social security contributions is also eligible to go on maternity leave.
At the same time, such a person is entitled not to maternity benefits, but to state benefits, which every citizen of the Russian Federation with a child has the right to receive.
The amount of the payment will be equal to the amount that is paid to unemployed women. If an individual entrepreneur wants to receive maternity benefits, then he must register with the FSS.
Consider the rules for calculating benefits for individual entrepreneurs. A female entrepreneur goes on vacation for 140 days. The calculation will be like this:
- define average salary for the last 2 years before the year in which the vacation is issued. Divide the profit for 2 years by 730 days;
- when determining the amount of the allowance, the minimum wage is taken into account. So, the formula will be like this:
- the allowance is defined as a 100 percent minimum wage:
When issuing a decree, it is worth submitting the following documents:
- registration certificate in Tax Inspectorate as an individual entrepreneur;
- identification;
- leave application;
- certificate of state registration of individual entrepreneurs.
If a person submits a photocopy of a document, he must be certified at a notary office. While a person is on maternity leave, he may not make transfers to the FSS.
In this case, it does not matter whether the person continues to carry out his activities and whether he has a profit.
When registering maternity leave to care for a child until he reaches one and a half years, an individual entrepreneur may also not pay insurance premiums if activities are temporarily suspended and there is no profit.
You will need to submit:
- a statement that does not have a regulated form;
- a photocopy of the baby's birth certificate;
- document from tax authority, which will be a confirmation of the absence of profit.
Full list required documents worth checking with the Foundation. If you continue to carry on entrepreneurial activity, and the movement of money will be recorded on the current accounts, the payment of insurance premiums is made in full.
In case of unofficial employment
Not all women work officially. Can an employee go on maternity leave who has not entered into an employment contract with the company's management?
It is worth stipulating that the management of the organization must immediately draw up an employment contract when hiring a person ().
If there is no such document, an order for hiring is not created. Accordingly, there will be no entry in the work book. And in such situations, the employer may refuse to pay maternity benefits.
The rules for issuing maternity certificates should be remembered by both the heads of companies, whose duties include carrying out the correct calculation of the funds due to the employee, and women who want to check the fairness of the accruals made.
Determine which amounts to include when determining the amount of the benefit, and substitute the values in the regulated formulas.
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