How to get maternity leave if I am a sp. Maternity leave for individual entrepreneurs and employees of individual entrepreneurs
Motherhood and childhood is a special condition for a woman whom the state seeks to support at the federal and regional levels.
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Cash payments are the main form of support, thanks to which a woman who is unable to work is able to maintain an adequate standard of living.
One of the first benefits paid to a pregnant woman is maternity benefit (Maternity Benefit).
However, for the majority of women who have registered individual entrepreneurship, this payment remains inaccessible. What does this depend on and how can the situation be changed?
General provisions
Women - individual entrepreneurs do not have the opportunity to receive the same amount of payments and benefits provided by the state for mothers as any woman.
In particular, we are talking about the pregnancy and childbirth allowance, which is mandatory paid by the employing organization to a woman traveling to.
Federal legislation includes the following categories of Russians in the list of persons entitled to receive payment in connection with B&R leave:
Thus, the law does not include female IPs in the list. This may seem unfair, but the explanation is actually quite simple.
The fact is that Russian legislation exempts entrepreneurs from paying contributions to the Social Insurance Fund.
Is there a maternity allowance for an individual entrepreneur? Officially not allowed. The fact is that self-employed entrepreneurs are not required to insure at the Fund, and therefore no payments in their favor from the funds of this state institution are simply impossible.
An individual entrepreneur cannot issue a state-approved sick leave, which means that he does not have the right to receive maternity benefits.
What it is
The maternity allowance is often referred to as maternity allowance. This is no coincidence, since it is for the period of maternity leave that the corresponding amount will be accrued.
As a general rule, a pregnant employee is sent on vacation seventy days before the date of delivery expected by the gynecologist.
The same amount is put on the restoration of the body of a woman after childbirth. Thus, the full term of the sick leave, which is issued for the expectant mother, is 140 days.
There are circumstances in which maternity and recovery leave will be extended:
The sick leave, which the employer is obliged to pay, is the obstetrician-gynecologist leading the pregnancy.
This is a very serious responsibility, so only a specialist observing a woman can calculate the date of the possible birth of a child, and only a state-approved hospital certificate can be presented to the employer.
Maternity allowance is assigned from the thirtieth week of pregnancy, and after the end of the maternity leave, a continuous one begins, which will last until the child's third birthday.
To whom does it apply
Payment of maternity leave as a measure of social support of the state of the expectant mother is possible only for working women.
The calculation is based on two fundamental points:
Officially unemployed women do not have the opportunity to claim payment for the B&R decree precisely because no one makes contributions to the FSS for them.
In the same way, individual entrepreneurs are deprived of this payment, since the law does not require them to pay insurance premiums to the FSS.
Where to go
To receive maternity leave pay, a working woman should not directly apply to the FSS for payment. Usually the whole procedure is carried out in the accounting department of the employing organization.
All payments in case and childbirth are initially made at the enterprise. However, then the funds paid are returned to the employer's account.
To receive a payment under BiR, it is enough to submit the following documents to the accounting department:
These papers are enough to calculate the amount of the B&D benefit. No additional confirmation is required.
How to get maternity benefit
And yet, women - individual entrepreneurs have the opportunity to receive maternity allowance for pregnancy and childbirth in the same way as any employed woman.
To do this, two important conditions must be met, and then the FSS will definitely pay the due amount.
The necessary conditions
The system of voluntary social insurance can become a way out of the situation. It can be used not only by individual entrepreneurs, but also by notaries, farmers, lawyers.
In addition to taxes, they only have to voluntarily contribute to the FSS as payers of contributions and pay the amount of insurance in connection with maternity in a timely manner.
If a female IP knows that she will become a mother next year, she must take care of her future in advance and act as a full-fledged employer.
The main conditions for receiving maternity allowance are as follows:
An important nuance is that payment for the maternity leave of an IP for pregnancy and childbirth in the current calendar year is possible only if the contributions for the previous year are fully paid.
Payment must be made by December 31st of the previous year. If the deadline for the regrettable payment of maternity benefits comes in 2019, then the expectant mother must have paid all contributions by December 31, 2019.
In addition, you can get an additional small but nice benefit if you register for pregnancy early, before 12 weeks. The bonus for such a simple step is 543 rubles, which are paid from 2019.
If the entrepreneur previously worked as an employee, and then issued an IP, then the FSS will not be taken into account as a basis for payment. Simply put, previously made payments will “burn out”.
If an individual entrepreneur paid insurance premiums in the current year and plans to go on maternity leave during the same period, then she will not be able to count on receiving BiR benefits.
How much is charged
Calculation of maternity benefits for individual entrepreneurs is possible only according to one scheme, the basis of which is the minimum wage - the minimum wage established in the given region.
In 2019, the federal minimum wage is 6,204 rubles.
If you pay this amount one-time before December 31, 2019, then in 2019 you can count on receiving B&R benefits. If the payment deadline is missed, the social insurance contract will be terminated unilaterally.
An individual entrepreneur who has paid the full amount of insurance premiums will receive a maternity allowance in the amount of 28,555 rubles. It is charged without any conditions, according to the general scheme for 140 days before and after childbirth.
For part-timers
It often happens that a woman simultaneously works as an employed part-time person and as an individual entrepreneur. Will maternity money be charged from the FSS budget in this case?
If an individual entrepreneur has registered as a payer of contributions and has paid them regularly for two years, then he has the opportunity to receive benefits from both the employer under an employment contract and the FSS under a voluntary insurance agreement.
Employees of the social insurance fund and the accounting department of the enterprise are required to make a full calculation of maternity leave.
In the case of the Social Insurance Fund, part-time accruals will be made minimal, according to the size of the established minimum wage.
But for the payment of maternity leave through the accounting department of the employing organization, different rules apply.
The part-time worker has the right to choose one of two options for calculation:
- or the amount ;
- or regional minimum wage.
However, in any case, the average monthly salary cannot be lower than the minimum wage in the region.
Since part-time jobs are often not very profitable, women usually choose the latter option.
Registration procedure
To conclude a voluntary insurance contract with the Social Insurance Fund, an individual entrepreneur must submit the following documents to the FSS branch at the place of registration of the individual entrepreneur:
If desired, the entrepreneur may attach to the application:
The last two documents are not required, however, the Fund's specialists can request these papers. Therefore, in order to avoid unnecessary red tape and speed up the process, it is better to prepare in advance for a meeting with the inspector and make the necessary copies.
However, the applicant's unwillingness to provide tax information cannot be the basis for refusing to conclude a voluntary insurance contract, since he can receive all the information of interest to the FSS directly from the tax authorities.
Within five working days, a certificate of registration as a payer of insurance premiums with the assignment of a registration number must be produced.
After that, it remains to pay the amount of fixed payments one-time or in installments according to the formula given above.
Upon the occurrence of an insured event, that is, at the time of going on maternity leave, the individual entrepreneur must apply to the insurance fund for payment of benefits.
You need to provide the following papers:
The application for maternity benefits for individual entrepreneurs, a sample of which can be easily requested from the FSS inspector or viewed on a specialized network resource, is free.
It is only necessary to state the request, indicate the address of payment, the number of the registration certificate, contact details.
If, when applying for a benefit, the entrepreneur submits only copies of documents to the inspector, then they must be notarized.
When submitting copies along with the originals, certification is not required - the FSS employee will certify the documents on their own and done free of charge.
For the calculation of benefits, it does not matter either the entrepreneur or the amount of the average monthly earnings, because the calculation will be made on the basis of the minimum wage.
When calculating benefits for pregnancy and childbirth, an individual entrepreneur will be required to report to the funds in the approved form of the FSS.
Reporting must be submitted to the inspector no later than January 15 of the year following the reporting period.
Video: maternity allowance for IP
Special nuances
In addition to the BiR allowance, an individual entrepreneur - a future mother should know that she is entitled to receive all additional types of federal and regional benefits:
There is an important nuance that will help avoid non-payment of maternity benefits to those mothers who went on maternity leave in the same period when they signed a voluntary insurance contract with the FSS.
You can simply continue payments or pay off the amount of the accrued annual payment one-time, and next year apply to social insurance for maternity benefits.
This must be done no later than six months after the sick leave period has passed. If you do not be late with the appeal, the FSS will pay the sick leave in full. If you miss the deadline, then the maternity allowance is accrued and will not be paid.
You can only count on receiving a lump-sum allowance at the birth of a baby.
The amount of the monthly allowance for a woman - IP, insured by the Social Insurance Fund, is charged at a minimum. The same allowance is paid to an unemployed young mother.
However, the payment period is the same one and a half years as for all women caring for an infant.
If a child falls ill, an entrepreneur who is on maternity leave will be able to receive benefits that are accrued for caring for a sick family member.
The amount will be transferred to the mother on, open to IP. The registration of the child in this case does not matter, since the payment is made not for the child, but in favor of the payer of contributions.
Since individual entrepreneurs are required to pay contributions to the Pension Fund of the Russian Federation, they are provided with benefits for caring for a baby up to one and a half years old.
There is a nuance here. During the entire holiday during this time, the payment of insurance premiums can be suspended on completely legal grounds.
Suspension is permissible in the event that entrepreneurial activity is not carried out, and there is no income.
In order to be able to use the "insurance holidays" in the FIU, you need to contact the branch of the institution at the place of registration of the IP with the following documents:
However, if the activity is not suspended, then the mother will have to pay contributions on a general basis.
Suspension of the activity of an individual entrepreneur implies exemption from paying taxes. There is no activity - no tax payments.
However, in order to clarify the procedure and the possibility of taking tax holidays, you need to contact the tax authority where the IP is registered and clarify the information with your inspector.
The legislative framework
Federal legislation, the Labor Code, orders of relevant ministries and government regulations regulate the issue of calculating B&R benefits for individual entrepreneurs and part-time workers.
The essence of the issue of assigning benefits for pregnancy and childbirth is set out in the Federal Law:
A detailed explanation of the rules for paying insurance premiums when concluding a voluntary insurance contract between the IMP and the FSS is given by the government decree:
The opportunity to receive child benefits as one of the measures of state support for motherhood is spelled out in the main Federal Law:
Maternity leave for expectant mothers is granted on the basis of:
Number | Description |
maternity leave | |
leave for employees who have adopted a child | |
Labor Code of the Russian Federation |
A detailed description of the procedure for providing services for the voluntary registration of applicants as payers of insurance premiums in the FSS is prescribed in the Order of the Ministry of Labor and Social Protection of the Russian Federation:
A state standard sick leave is issued on the basis of the Order of the Ministry of Social Development of the Russian Federation:
The form of the sick leave form is approved by the relevant Order of the Ministry of Health of the Russian Federation:
Despite the absence in the legislation of a direct requirement for the payment of maternity benefits by individual entrepreneurs, expectant mothers from among the individual entrepreneurs can receive this benefit.
You will have to voluntarily conclude an agreement with the FSS and pay the entire amount of insurance premiums in the minimum amount. This is a low price for the right to receive a payment under BiR.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
- All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.
Therefore, FREE expert consultants are working for you around the clock!
Article 38 of the Constitution guarantees the protection of the interests of the family, childhood and motherhood to Russian citizens through the creation of social programs working in this area, one of them is maternity for individual entrepreneurs. One of the manifestations of the operation of the Law is the payment of sick leave associated with the birth of children. But, do all citizens of the Russian Federation have the right to pay for such a document? Are there any nuances in this matter? Let's figure it out.
The concept of maternity leave and the conditions for its provision to IP
In order to have complete information on the designated issue, you need to understand: what is a decree? This wording does not exist in the Laws. They include the concept of leave associated with pregnancy and childbirth, which is provided to citizens of the Russian Federation during the period of the birth of a child.
The normal length of this time is 140 days. But, in the event of complications during childbirth or when two or more children appear, the term of the sick leave increases. When adopting an infant under the age of 3 months, the mother has the right to register the specified absence for 70 days. Due to this, guaranteed, by the Laws of the Russian Federation, the secrecy of the admission of children not born on their own to the family is ensured.
The sick leave is issued as a social guarantee to ensure the safety of life and health of children and the persons who gave birth to them, and for the period necessary to restore the body of a woman after childbirth. In this regard, the execution of such a document for a man is impossible.
Payment above the indicated sick leave is due:
- Citizens of the Russian Federation working under a contract.
- Individual entrepreneurs, in case of payment of VMI contributions to them.
- Persons brought to criminal responsibility with deprivation of liberty.
- civil servants.
- Members of a production cooperative.
A prerequisite for making accruals on a sick leave associated with the birth or adoption of a child is the payment of certain amounts to the Social Insurance Fund
RF. For the above persons, except for individual entrepreneurs, employers or the state make transfers.
For an individual entrepreneur, the employer is himself. And if the labor activity is formalized, then in order to guarantee the receipt of maternity payments, the individual entrepreneur must conclude an agreement on voluntary medical insurance with the FSS and make periodic cash contributions within the time limits specified by the Law.
The procedure for registration of VHI in the Social Insurance Fund and the amount of contributions
To conclude a VHI agreement, an individual entrepreneur must present to the FSS at the place of permanent registration, in accordance with the Order of the Ministry of Labor of Russia dated February 25, 2014 N 108n (as amended on November 27, 2017), a certain list of papers:
- Application in the prescribed form.
- Original or copy of an identity document certified by a notary.
If the applicant provides the FSS with the original passport, in accordance with Chapter II, paragraph 13 of the above order, the fund staff can certify it on their own.
The requirement to provide other documents (certificate of registration of an individual entrepreneur or USRIP) is illegal. FSS officials themselves must request them from the relevant government agencies.
After three working days after the application (clause 10 of Chapter II of Order N 108H), the fund is obliged to issue the applicant a certificate of registration under the VHI agreement in the prescribed manner. In the case when the entrepreneur changes his place of residence, the registration period increases to five days.
After completing the registration procedure, the individual entrepreneur must pay insurance amounts to the FSS in the following order [Decree of the Government of the Russian Federation of 02.10.2009 N 790 (as amended on 05.27.2016)]:
- in parts or at one time, but not later than December 31 of the current year;
- by postal order, direct deposit of funds or by bank transfer.
The amount of insurance payments does not depend on the income of an individual entrepreneur, it is fixed and calculated according to the following rule: by multiplying the current minimum wage by the rate of insurance premiums and by the number of months in a year.
It follows that the amount of funds paid depends only on the minimum wage established at that time, since the maximum TSV in 2019 was determined at 2.9%. The amount of the minimum wage depends on the place of residence of the insured and is established by law.
The procedure for issuing a decree and the benefits laid down at this time
Every woman, in order to preserve the life and health of the child, as well as to receive guarantees from the state related to her position, becomes pregnant and must register with a medical institution according to her place of residence.
The maternity leave of an individual entrepreneur, as well as other female persons, is issued by issuing a disability certificate within the following terms:
- In the normal course of pregnancy - at 30 weeks.
- With multiple - 84 days before the expected birth.
- For citizens with preferential social status associated with the Chernobyl nuclear power plant - at week 27.
This sick leave is issued by an obstetrician immediately for a full term and specialist visits are not required to extend it. If complications arise during childbirth, then an additional disability certificate is issued for a period of 16 days or, in cases with multiple pregnancy, for 54 calendar days.
Women employed under a contract present a sick leave for payment to their head of the organization. And how to get the required maternity IP, because he hires himself?
To pay for a disability certificate associated with the birth of a child, it is necessary to provide only two documents to the FSS at the place of permanent registration:
![](https://i0.wp.com/tvoeip.ru/wp-content/uploads/2018/02/rasschitat-dekretnyj-otpusk.jpg)
It is important to know that the benefit will be paid only if a VHI agreement is concluded with an individual entrepreneur in the previous year before the decree. The maximum legally defined period for calculating sick leave is 6 months.
Maternity payments for IP in 2019 will not be made immediately. After submitting documents for their accrual, the FSS, within ten days, will conduct a procedure for verifying the legality of such actions and inform the applicant of its decision. In case of a positive result, the funds will be received by the entrepreneur no later than the 26th day of the month following the day of application. For convenience, you can open a bank account and wait for the receipt of the specified amounts.
For every woman, a child is the most important thing in life. And if the mother decided to go on maternity leave and suspend the activities of her enterprise, she should know what contributions need to be paid and what can be left out.
Individual entrepreneurs for the period of the decree are exempted from paying insurance amounts to the FIU from the time the child is born. Until the birth of the baby, deductions continue in full.
To receive this benefit, the following documents are provided to the pension fund of Russia:
- passport of the parent applying for the deduction;
- a copy of the declaration from the Federal Tax Service Inspectorate confirming the suspension of the activities of the individual entrepreneur;
- information about the composition of the family;
- birth certificate of the child;
- document on the fact of marriage.
If necessary, PFR officials will supplement this list in accordance with the changed legislation.
The temporary suspension of the work of an individual entrepreneur does not exempt him from the provision of mandatory reporting submitted to regulatory authorities within the time limits established by laws. But due to the fact that the declaration will be zero, the entrepreneur will be exempted from payments, provided that he does not apply UTII.
Individual entrepreneurs' monetary compensations in connection with the birth of a child and their amounts
So, as mentioned above, a woman entrepreneur who conscientiously made contributions to the FSS under a VHI agreement when going on maternity leave can plan to pay for a disability certificate associated with the appearance of children. It's easy to calculate.
For example, let's take a female IP who conscientiously paid insurance premiums, lives in Moscow and goes on maternity leave from February 10, 2018 for 140 calendar days.
The maternity benefit in 2019 for individual entrepreneurs will be:
13750 r. × 24 months : 731 days (in 2016 there were 366 days) × 140 days = 63201.09 rubles.
Income tax is not taken from maternity leave, and the citizen will receive them in full.
For comparison, we calculate the insurance premiums paid by individual entrepreneurs to the FSS in 2017:
17561 r. (Minimum wage in Moscow in 2017) × 0.029 (TSV) × 12 = 6111.23 rubles.
What other cash payments are due to an individual entrepreneur in connection with the birth of a child?
By contacting social security, an individual entrepreneur who gave birth to a baby after 02/01/2018 will receive state-guaranteed compensation:
- A one-time payment in the amount of 16,873.54 rubles.
- Accrual for registration in the first trimester of pregnancy is about 633.76 rubles.
And in the FIU at the place of residence or the multifunctional center of the MFC, you can issue a certificate for receiving maternity capital in the amount of 453,026 rubles (in the event of the birth of a second child, a third, etc.).
Please note that the indicated amounts are valid as of the current date and may change based on the entry into force of new legislative acts. For more information, please contact the relevant organizations.
To receive this money from social security, you need to provide a set of documents, which include:
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To issue a certificate for maternity capital, a woman entrepreneur, by personal appeal or using the Internet, must provide the following papers to the FIU:
- passport or a document replacing it;
- birth certificate of all children;
- SNILS;
- in the case of adoption - a court decision.
This is an exhaustive list of required documents. Requiring others to represent is illegal.
Rights of individual entrepreneurs working under a contract
Many women, being individual entrepreneurs, are registered under an employment contract in third-party organizations. And one doesn't interfere with the other at all. This activity is called partnership. In this case, there is only one limitation determined by the Law - this is the four-hour working day at the second place of activity.
If an employee becomes pregnant and reaches the due date for maternity leave, two options are available:
- During the period of being on maternity leave, the suspension of the activity of the individual entrepreneur, but the continuation of part-time work.
- Simultaneous registration of absence from both workplaces for a period determined by the laws of the Russian Federation, in order to prepare for childbirth and recovery after them.
In the first case, the right to receive maternity funds arises for an individual entrepreneur only as an entrepreneur. Cash compensation for sick leave, while continuing to work, is not provided in Russia.
In another option, in order to formalize the decree, it is necessary to write an application for leave related to the birth of a child at the second place of work. Absence must be documented. Then, being one person, the female individual entrepreneur and the employee will receive maternity benefits (subject to the conclusion of VMI with the FSS as an entrepreneur) at both places of employment, independently of each other. At the same time, the maximum amount provided by the state for the payment of such sick leaves is doubled.
Employers pay maternity leave to their employees, but the FSS compensates them for these costs. Therefore, for an individual entrepreneur, it would be the best solution to provide a certificate of incapacity for work and other documents to receive payments for pregnancy and childbirth, to the fund, where they will directly transfer the required amounts in full.
Then, in addition to the previously indicated documents, a certificate of salary (average monthly) for the previous 2 years and confirmation of the absence of transfer of the indicated amounts at the second enterprise are provided to the FSS for registration of compensation.
Vacation for individual entrepreneurs to care for a baby up to one and a half years
Upon the expiration of the disability certificate, a woman entrepreneur must decide whether or not to take leave to care for a child up to one and a half years. To make the right decision, you need to know everything about the consequences of this step. Therefore, let's consider the situation in more detail.
The legislation of the Russian Federation allows to issue such an absence not only for the mother, but also for any close relative who actually cares for the child. For the working population, the specified leave is paid. And an individual entrepreneur, in order to obtain the right to payments, must first conclude an agreement with the FSS and transfer insurance amounts.
Then, for the period of leave to care for a child until he reaches one and a half years, an individual entrepreneur can apply for a benefit in the amount of 40% of the current minimum wage.
There is a legally defined minimum for such payments, and it is from 02/01/2018: for the first child - 3795.60 rubles, for the second - 6327.57 rubles. If as a result of the calculation the amount turned out to be less than the indicated one, then it increases to the limit.
To apply for the said vacation, the individual entrepreneur must submit to the FSS:
- benefit application;
- a certificate proving that the other parent did not use such a benefit;
- birth certificate of the child (if it is the second, then on both).
While on vacation, an individual entrepreneur is entitled to the same privileges as during sick leave associated with the birth of children. The only condition is documentary confirmation of the absence of labor activity of an individual entrepreneur.
All the information reviewed reveals in great detail the topic of the birth of children in a female IP. An analysis of the information received leads to a completely logical conclusion: if a business woman plans to have a child in the future, she needs to take care of the benefits and payments provided by the state in this case in advance and conclude a VHI agreement with the FSS
And, by making symbolic annual transfers to the specified fund, as a result, she will receive good financial support at the right time.
A woman who has given birth to a child may qualify for maternity leave. If a girl operates as an individual entrepreneur, the procedure for receiving payments may be complicated. The fact is that individual entrepreneurs are not included in the provision of the law providing for the accrual of maternity. However, women in this category may still qualify for cash. But the accrual procedure will have a number of features that you should know about in advance.
Law on maternity payments for individual entrepreneurs
Today there is no specific law regulating the accrual of maternity leave to individual entrepreneurs. As a general rule, persons for whom employers transfer contributions to the Social Insurance Fund can receive payment. At the same time, the current legislation does not oblige entrepreneurs to make monetary contributions for themselves. A person has the right to perform an action voluntarily. Experts advise not to neglect this opportunity and transfer the required amount in a timely manner. In a different situation, the girl risks being left without maternity leave. The entire procedure for granting payments is regulated by the following regulatory legal acts:
- government decree No. 790 of October 2, 2009, chapter 34 of the Tax Code of the Russian Federation.
Before applying for maternity leave, an individual entrepreneur should familiarize himself with the provisions of the above regulatory legal acts.
Payout rules
In order for a girl entrepreneur to receive maternity payments and other child benefits, two conditions must be met:
- The woman will have to go through the registration procedure with the FSS. You must contact the branch of the institution located at the place of residence of the girl. As a fact confirming the beginning of interaction with the off-budget fund, an appropriate agreement will be concluded.
- The entrepreneur must timely transfer insurance premiums. At the same time, the established sizes and deadlines must be strictly observed.
If the individual entrepreneur makes a payment to the FSS this year, the accrual of maternity will be carried out only in the next period. To receive a payment, you must have an official one. It must be executed in accordance with the current legislation of the Russian Federation. Only a medical institution that has a license has the right to provide sick leave.
IMPORTANT
2018 brings with it a number of changes. The procedure for calculating the payment will not change, however, there will be innovations in social legislation. Already in 2017, a regulatory legal act was adopted, according to which the provision of social benefits is now regulated by Chapter 34 of the Tax Code of the Russian Federation. This means that the authority to transfer maternity and other payments fell on the tax authorities. To calculate the allowance, contributions made to the FSS within 2 years will now be taken into account.
Step-by-step instructions for issuing IP maternity to yourself
If an IP girl wants to receive maternity leave, she will have to perform a number of actions. An agreement on voluntary social insurance must first be signed. When the document is in hand, and the necessary contributions have been made in full, you will need to contact the FSS unit. You need to have a package of documents confirming the right to receive payment with you.
It is necessary to apply to the same branch of the state body to which the transfers were made. The decision on the received application is made within 10 days. It will be possible to receive the IP payment no later than the 26th day of the next month. If the application for the provision of maternity funds is approved, the payment can be transferred using the following methods:
- through a bank
- to a card account;
- postal transfer.
The choice of method depends on the convenience of the citizen. The girl must specify the enumeration method at the time of submission of the documentation.
Required documents
To get maternity leave, you will have to prepare a documentation package. The entrepreneur needs to take action twice. For the first time, papers will be collected before the conclusion of an agreement with the FSS. You need to have with you:
- a statement drawn up in accordance with the rules;
- the passport;
- TIN certificate;
- OGRNIP certificate.
An application form can be obtained by contacting the subdivision of the extrabudgetary fund. Certified copies must be made of all papers, except for the application. A person can do it on his own or assign the need to carry out the action to the representatives of the FSS. In the second situation, the citizen will have to provide original documents, from which copies will be made.
When applying for maternity leave, the girl will also have to prepare a package of documentation. It must include:
- completed application;
- the passport;
- documents confirming the right to receive payment.
Experts advise clarifying the list of necessary papers in advance by visiting the organization’s branch and receiving advice.
Social security payment
The amount of contributions that individual entrepreneurs must pay to the FSS directly depends on the value of the minimum wage. The calculation is made according to a special formula. So, in 2017, the minimum wage amounted to 7,500 rubles. The entrepreneur had to pay the FSS the following amount
7,500 x 0.029 x 12 \u003d 2,610 rubles.
Note
Funds can be transferred at a time or split into small parts. The choice depends on the convenience of the entrepreneur. However, the following rule must be observed: payments in full must be transferred before the end of the current year. Otherwise, the insurance contract will be automatically terminated.
Who pays for maternity IP?
The benefit for pregnancy and childbirth refers to the list of insured events that are within the competence of the Social Insurance Fund of the Russian Federation. In order to receive payment, the entrepreneur is obliged to make timely contributions in the prescribed amount. The amount received within a certain time will be used in the future to provide maternity.
Additional Information
The state does not allocate its own funds for the payment of this type of benefits. It is for this reason that it will be possible to receive funds only if the entrepreneur has timely paid contributions in the prescribed amount during the year. If the application occurs before the deadline, the application for the payment of maternity benefits will be rejected. This is not contrary to current legislation.
Maternity benefit payments in 2018
The types of payments that an individual entrepreneur can receive are clearly fixed in the current legislation. A businesswoman who has become a mother in 2018 can apply for:
- Allowance for the birth of a child. It is a one-time payment. Its size is fixed. The girl will be able to receive 13,741 rubles. 99 kop..
- Allowance for the care of a child up to one and a half years. Funding is provided on a monthly basis. The amount of the payment directly depends on how many children are already in the family. If a girl gave birth to a child for the first time, she will be provided with 2,576 rubles. 63 kopecks. If a second baby is born, the amount will be increased to 5,153 rubles. 24 kop. Funds are paid within one and a half years from the moment the child is born.
- FSS allowance. Funds are provided only to entrepreneurs who have concluded an agreement in a timely manner and transferred the required amount on time. The amount of the benefit directly depends on the minimum wage established in the state.
The first two payments are provided to all girls who have become mothers. Registration of benefits is carried out through social security at the place of registration. Payments from the FSS are provided only to persons who have timely transferred funds. An entrepreneur may not pay contributions to the FSS. However, in this situation, the girl will not be able to qualify for this payment.
Timing
Processing maternity benefits is a rather slow process. After the individual entrepreneur has submitted an application for receiving funds, employees of the authorized state body will carefully check whether the entrepreneur has the right to maternity leave. The law provides for the implementation of the procedure 10 days. When the deadline ends, the girl will be informed of the decision. If the verdict is positive, the funds are not credited immediately. Payment will be received only the next month, after the appeal. Capital is accrued no later than the 26th. If the girl does not apply for money on her own, maternity will not be provided.
Getting paid
For the convenience of citizens, the state has developed several ways to receive money. Capital can be transferred using:
- postal transfer;
- bank payments;
- crediting funds to a card account.
The choice of method directly depends on the wishes of the girl who receives maternity. It is necessary to decide the IP, by which method the funds will be transferred, before submitting the application. The document should already indicate the appropriate method for transferring the payment.
How to calculate the amount of maternity for individual entrepreneurs in 2018
The amount of the amount directly depends on the duration of the insurance period and the amount of earnings of the entrepreneur. In 2018, when calculating the amount, not only the funds that the individual entrepreneur transferred independently are taken into account, but also those contributions that employers made for him when the entrepreneur carried out labor activities under an employment contract. Features of accrual of maternity are fixed in the current legislation.
When calculating, the minimum wage established in the state is taken into account. Additionally, representatives of the organization charge maternity leave, taking into account the following parameters:
- the number of days in the month when the decree for individual entrepreneurs was issued;
- duration of temporary disability;
- percentage of payouts.
To check the correctness of the calculation of benefits, a person can calculate its amount on their own.
Taxation
To qualify for maternity leave, a person must register with the FSS without fail. Then you have to make the necessary payments on time. In addition, the entrepreneur is obliged to draw up a report on the funds received. It is filled out in the form 4a-FSS and is submitted before January 15.
Reporting must be submitted by all persons who are payers of contributions. If an entrepreneur has voluntarily entered into a social insurance contract, he is also obliged to perform this action. The form to be filled out consists of a title page and two tables. In the first of them, it is necessary to enter information about payment orders, and in the second, the amounts of benefits that were paid on sick leave or provided in other situations established by law are recorded.
If a businesswoman goes on maternity leave, the activity of the IP is temporarily suspended. The features of deductions in favor of the state are also changing. If the entrepreneur paid taxes:
- according to the simplified tax system, income, you will only need to pay insurance premiums for yourself;
- according to the simplified tax system, income minus expenses, again you will need to pay only insurance premiums for yourself;
- according to UTII, the tax is calculated according to physical indicators. Therefore, deductions in favor of the state will need to be made on time. In this case, insurance premiums for themselves are deducted in the prescribed manner.
It should be borne in mind that the above rules apply only if the girl does not have employees.
Nuances
In addition to the basic benefits, the girl can count on additional payments, which are provided for by the current legislation of the Russian Federation. So, if a businesswoman has a second child, she has the right to receive maternity capital. Payments are processed on a general basis. The entrepreneur will be given the appropriate status, the required funds, which are provided to large families, as well as spouses of military personnel who are and are undergoing military service.
In practice, situations are known when a girl on maternity leave wants to open an IP. However, many mothers are afraid that the implementation of such an action will be the reason for the cancellation of established payments for the child. If we turn to the current legislation, it turns out that there are no such restrictions. Like all citizens, a girl has the right to register as an individual entrepreneur. To do this, you will need to fill out an application in accordance with the established rules and contact the tax office at the place of registration. Additionally, you need to have a passport, TIN and an additional application for the transition to a simplified taxation system.
In addition, the girl will have to pay a state duty, the amount of which is 800 rubles. A check confirming the fact of depositing funds must be attached to the general package of documentation. Women who are on maternity leave and wish to become individual entrepreneurs will have to decide in advance on the type of activity. At the same time, it is not enough to choose a specific business idea that a woman wants to implement. The future businesswoman is obliged to choose the appropriate OKVED code. You can select several numerical indicators at once, corresponding to the activities carried out. All codes will need to be recorded in the application for opening an IP.
Maternity leave to an individual entrepreneur will be provided only if the person has concluded a social insurance contract in advance and deducted payments in accordance with established rules. If such an action has not been taken, the application for the provision of funds will be rejected. It should be borne in mind that maternity benefits are provided at the expense of payments that were made by the individual entrepreneur during a certain period. The entrepreneur independently decides whether he wants to make payments. However, experts advise not to neglect the opportunity and pay the due amount on time.
Today you will not surprise anyone with your own business. Many women feel great in the role of IP. But at the same time, most of them are not aware of the procedure for obtaining social benefits.
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Can an individual entrepreneur receive an allowance for BiR in 2019? Women registered as individual entrepreneurs independently dispose of the profits received.
And if contributions to the PFR for calculating pensions in the future are mandatory for them, then interaction with the FSS is a purely voluntary matter. For this reason, the question arises, is the maternity allowance for IP in 2019?
What you need to know
Financial stability worries any woman planning a pregnancy. If the expectant mother is an employee, then the employer will take care of the calculation of benefits.
The recipient of payments will only need to find out in the accounting department about the list of necessary documents and provide them in a timely manner.
It's another matter when a woman comes - you have to take care of receiving payments yourself.
First of all, you should know that all payments related to pregnancy are divided into two types. Some are reserved only for working women, others are entitled to any mother.
Regardless of the fact of employment, expectant mothers are entitled to a one-time payment for the birth of a baby.
In addition, you can receive benefits for up to one and a half years of age. These social support measures are issued through the social protection authorities directly at the place of registration.
But during pregnancy and childbirth, working women are entitled to a paid one. But IP such a vacation is not always paid.
Basic concepts
The maternity benefit is a compensation for the temporary disability of a working woman. A pregnant employee is granted leave for a total duration of 140 days.
With multiple pregnancy, rest is increased by 56 days. Complications during childbirth allow you to increase the rest period after the birth of the baby by 16 days.
Maternity leave is calculated cumulatively, that is, a woman can use the set period in full, regardless of the time of leaving.
All vacation days are payable in the amount of average earnings. Payment is accrued by the employer, but paid at the expense of the FSS.
Compulsory insurance of employed citizens provides for such contributions as compensation for temporary disability, including those associated with motherhood.
That is, a woman receives a benefit for BiR from the social fund. Being, a woman during pregnancy can also qualify for the specified allowance. But only if there are certain reasons.
Who is supposed to
The allowance from the FSS in connection with pregnancy and childbirth is due to the following categories of persons:
- working on;
- employees of state and municipal institutions.
Simply put, the FSS pays benefits to insured persons. There are no individual entrepreneurs in the above list, but this does not mean that entrepreneurs are not entitled to B&R benefits.
This is due to the fact that individual entrepreneurs are not required to pay contributions to the Social Security Fund.
However, a female entrepreneur has the right to register with the FSS by entering into a social insurance contract and pay fixed payments.
If for the year preceding the decree, the IP pays the contribution in full, then she is assigned a B&R allowance in the minimum amount, based on.
Legal regulation
In the case of individual entrepreneurs, this method of calculation is not suitable, since contributions are calculated not from income, but on the basis of the minimum wage. Accordingly, the allowance will also depend on the size of the minimum wage.
The usual period of maternity leave is 140 days, the period increases with multiple or complicated pregnancies.
But regardless of the duration of the vacation, the allowance is calculated for each vacation day. The calculation is carried out using the average daily minimum wage.
That is, the minimum wage indicator valid for the accrual period must be divided by the number of days in the billing month, and then multiplied by the number of vacation days in this period.
In the same way, the calculation is carried out for all months during which maternity leave lasts.
An example is the calculation when the sick leave / maternity leave of an individual entrepreneur lasts from 07/05/2017 to 11/22/2017.
The calculation procedure is as follows:
From 5.07 to 30.07 | 7800 ÷ 30 × 27 = 7020 |
From 1.08 to 31.08 | 7800 ÷ 31 × 31 = 7800 |
From 1.09 to 30.09 | 7800 ÷ 30 × 30 = 7800 |
From 1.10 to 31.10 | 7800 ÷ 31 × 31 = 7800 |
From 1.11 to 22.11 | 7800 ÷ 30 × 22 = 5720 |
An individual entrepreneur who voluntarily pays contributions to the FSS receives an allowance for caring for a child up to 1.5 years old, in the amount of 40% of the minimum wage.
If care leave began after July 1, 2017, then the state will pay 3,120 rubles for each month. Note! For the period of maternity leave, the IP does not pay taxes if it does not conduct activities.
However, insurance premiums will have to be paid if a woman wants to receive benefits as an insured person.
Video: pregnancy benefit
An individual entrepreneur working at a company is entitled to receive maternity benefits twice - as an employee at the place of employment and as an individual entrepreneur. But the benefit for caring for a child up to 1.5 years is paid once.
What is the time period for payment
How did Nekrasov write about our women in the 19th century? “He will stop a galloping horse, enter a burning hut ...” Horses are not quite relevant now, and the huts, fortunately, do not burn, but this does not stop the creative impulses of Russian women who know how to combine the incompatible and combine the incompatible.
Thus, not a single woman registered as an individual entrepreneur has been stopped by the very fact of such registration from having a child.
However, unfortunately, entrepreneurs often do not think about the fact that their specific status also implies certain specifics in the appointment and payment of child benefits. Let's take a closer look at this and deal with what is required from the state for a mother or expectant mother, if she is registered as an individual entrepreneur.
Benefits for pregnancy and childbirth - why not rely?
Often, expectant mothers who are sole proprietors think that it is absolutely indifferent whether they are sole proprietors or would work under an employment contract, there will still be maternity benefits. However, unfortunately, this is not the case. The point is this. In accordance with federal law No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with motherhood”, persons on a limited list are subject to compulsory social insurance, part of which is the payment of maternity benefits, let's look at it:
1) persons working under labor contracts, including heads of organizations who are the sole participants (founders), members of organizations, owners of their property;
2) state civil servants, municipal employees;
3) persons holding public positions of the Russian Federation, public positions of a constituent entity of the Russian Federation, municipal positions filled on a permanent basis;
4) members of the production cooperative, taking personal labor participation in its activities;
5) clergy;
6) persons sentenced to deprivation of liberty and involved in paid work.
And we see that there are no individual entrepreneurs in this list.
Why such injustice? It is connected with the fact that, in accordance with the legislation of the Russian Federation on contributions to off-budget funds, individual entrepreneurs do not and never have paid contributions to the Social Insurance Fund. Thus, individual entrepreneurs, by virtue of the law, are not insured by the Social Insurance Fund, and that is why they are not entitled to maternity benefits.
Is it still possible to somehow receive an IP maternity allowance?
Law No. 255-FZ provides for an interesting option - voluntary social insurance. Its rules are defined by Article 4.5 of this law and apply to individual entrepreneurs, lawyers, notaries, members of peasant farms. However, the conditions of this insurance are not very favorable for individual entrepreneurs.
* Firstly, in addition to all taxes, you still need to pay a fixed amount during the year.
* Secondly, even if this amount is paid, the maternity allowance is calculated only on the basis of the minimum wage (excluding the regional coefficient in 2013, the allowance will be about 24,000 rubles). Therefore, even if your business brings you much more significant income, it is impossible to receive maternity benefits based on the amount of actual income, the legislation does not provide for such a mechanism at all.
Benefit for caring for a child under 1.5 years old - in any case, the minimum amount
So, it turns out that a mom-IP can be voluntarily insured in the FSS for the purpose of receiving maternity benefits, or may not be insured (practically this happens most often). However, since January 1, 2007, in Russia, the allowance for caring for a child up to 1.5 years old is paid to everyone, and not just to insured persons. Therefore, let's remember - the allowance for caring for a child up to 1.5 years in a fixed (aka minimum) amount is due to everyone, including individual entrepreneurs.
But, of course, there will be a difference in the mechanism for obtaining it for insured and uninsured individual entrepreneurs. Let me see what (I emphasize once again - the amount of benefits in any case will be the same - the minimum. Let me remind you that in 2013 in Yekaterinburg these benefits are: for the first child - 2822.02 rubles for a full calendar month, for the second child and subsequent children - 5644.03 rubles for a full calendar month.)
IP-insured persons in the FSS:
Receive benefits from the Social Insurance Fund;
Receive child care allowance after the end of maternity leave, like working mothers;
Receive benefits to their current account used in entrepreneurial activities;
Once a year, they report to the FSS on receiving benefits in the approved form 4a-FSS of the Russian Federation;
Receiving benefits does not depend on where the child is registered, even if he is not registered with his mother, the benefit will be assigned.
Ordinary individual entrepreneurs who are not insured by the FSS voluntarily:
They receive benefits from the body of social protection of the population (social security);
They receive child care allowance from the moment the child is born, just like unemployed mothers;
Receive benefits to the bank account of an individual (for a passbook, etc.);
Do not report receiving benefits;
The child must be permanently or temporarily registered with the mother.
One-time allowance at the birth of a child
Voluntarily insured individual entrepreneurs can request this benefit from the Social Insurance Fund, the uninsured either receive it from the social protection authority, or - in the event that the child's father works under an employment contract - at the father's job. That is, the following rule also works for this benefit: voluntarily insured individual entrepreneurs receive this benefit according to the rules for working mothers, uninsured - according to the rules for non-working mothers. And the amount of the benefit is the same, it is fixed. (Let me remind you that in Yekaterinburg in 2013 this allowance is 15,050.73 rubles.)
Child benefits for a low-income family - there is a problem
When the child's parents are employed, they bring a certificate from the employer on accrued income to confirm the right to the low-income family allowance. When the child's parents do not work, they bring a copy of the work book and a certificate from the employment service on the accrual or non-accrual of unemployment benefits. And who will issue an IP certificate of his income? The tax authority is not entitled to do this - tax returns are not submitted monthly, and social security authorities usually need a monthly income certificate for the number of months established by the regional law (say, in the Sverdlovsk region - for three months). In addition, under tax regimes such as UTII taxation or the patent system, tax calculation is not related to income at all, and therefore, the tax authority does not even see these incomes.
How, then, to confirm income if they are small and the family is entitled to a monthly allowance for a child of a low-income family? Here is what the Ministry of Finance of the Russian Federation thinks about this, answering the question about the social protection of an individual entrepreneur applying special tax regimes:
« Question: On the procedure for calculating the income of individual entrepreneurs engaged in activities subject to UTII, as well as individual entrepreneurs applying the simplified tax system, in order to assign social support measures by social protection authorities, as well as the right of these taxpayers to use documents confirming the receipt of these incomes to confirm the income received.
Answer:
Letter of the Ministry of Finance of the Russian Federation dated January 31, 2013 N 03-11-10/1925
Paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation establishes that the object of taxation for the application of the taxation system in the form of a single tax on imputed income is the imputed income of the taxpayer.
According to Art. 346.27 of the Code, imputed income is understood as the potential income of a taxpayer of a single tax on imputed income, calculated taking into account a set of conditions that directly affect the receipt of the specified income, and used to calculate the amount of a single tax on imputed income at the established rate.
The basic return is the conditional monthly return in value terms per one or another unit of a physical indicator that characterizes a certain type of entrepreneurial activity in various comparable conditions, which is used to calculate the amount of imputed income.
Accordingly, the taxpayer of the single tax on imputed income calculates this tax on the basis of imputed income, that is, potential income, and not income actually received in connection with the implementation of one of the types of entrepreneurial activity provided for in paragraph 2 of Art. 346.26 ch. 26.3 of the Code.
In this regard, the method of determining the imputed income of a taxpayer of a single tax on imputed income cannot be used in determining his income for the purpose of assigning social support measures by the social protection authorities.
Thus, in order to assign social support measures by the social protection authorities, the calculation of income by an individual entrepreneur carrying out activities subject to a single tax on imputed income should be based on the income received from doing business, reduced by the amount of expenses associated with its receipt, and on the amount of tax paid in connection with the application of the specified system of taxation.
The calculation of income by an individual entrepreneur applying the simplified taxation system, in order to assign social support measures, should also be made based on the income received from doing business, reduced by the amount of expenses associated with its receipt, and by the amount of tax paid in connection with the application of the specified tax systems.
In accordance with Art. 6 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting", which entered into force on January 1, 2013, economic entities are required to keep accounting records in accordance with Law N 402-FZ, unless otherwise provided by this Law.
Accounting may not be kept by an individual entrepreneur, a person engaged in private practice - if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation in the manner established by this legislation .
Subparagraph 3 of paragraph 1 of Art. 23 of the Code, taxpayers are required to keep records of their income (expenses) and objects of taxation in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees.
Yes, Art. 346.24 of the Code establishes that taxpayers applying the simplified taxation system are required to keep records of income and expenses for the purposes of calculating the tax base for tax in the Book of Income and Expenses of Organizations and Individual Entrepreneurs using the simplified taxation system.
Therefore, individual entrepreneurs applying the simplified taxation system are exempted from the obligation to maintain accounting records in accordance with Law N 402-FZ.
The taxpayer of the single tax on imputed income must keep records of physical indicators, including their changes during the tax period.
In view of the foregoing, individual entrepreneurs - taxpayers of a single tax on imputed income are subject to paragraphs. 1 hour 2 tbsp. 6 of Law N 402-FZ and may not keep accounting records in accordance with the said Law.
At the same time, for individual entrepreneurs - payers of a single tax on imputed income, as well as those applying a simplified taxation system, the legislation on taxes and fees does not provide for the obligation to keep records of income for purposes not related to taxation.
At the same time, according to paragraph 4 of Art. 346.11 and paragraph 5 of Art. 346.26 of the Code, taxpayers applying the simplified taxation system and the taxation system in the form of a single tax on imputed income are required to comply with the procedure for conducting settlement and cash transactions in cash and non-cash forms, established in accordance with the legislation of the Russian Federation.
The procedure for conducting settlement and cash transactions in the Russian Federation is established by the Bank of Russia.
In this regard, we believe that for purposes not related to taxation, an individual entrepreneur who is a taxpayer of a single tax on imputed income or applies a simplified taxation system has the right to use documents confirming the receipt of income to confirm the receipt of these incomes (for example, settlement pay slips, cash receipts, etc.).
Consequently, the requirements of the social protection authorities to submit bank account statements and cash books to confirm the income of individual entrepreneurs are not something out of the ordinary - these authorities simply do not have another tool for verifying the income of individual entrepreneurs for the purpose of assigning benefits.
Are there any tax breaks for sole proprietorships?
If a mother-individual entrepreneur applies the general taxation system, she, of course, has the right, when submitting a 3-personal income tax return for the year, to declare standard tax deductions for children according to the general rules established by Article 218 of the Tax Code of the Russian Federation.
1,400 rubles - for the first child;
1,400 rubles - for the second child;
3,000 rubles - for the third and each subsequent child;
3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II.
The tax deduction is provided in double size to the single parent (adoptive parent), adoptive parent, guardian, custodian. The doubling of the deduction ceases from the month following the month of marriage.
Deductions are provided until the moment when the income on an accrual basis from the beginning of the year reaches 280,000 rubles.
It is important! If an individual entrepreneur applies special tax regimes - a patent, a simplified taxation system or UTII - then these entrepreneurs do not have the concept of tax deductions for children. Taxes are paid only on the basis of the results and conditions of activity regardless of family composition.
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