The minimum benefit amount. Second child care allowance
The state guarantees that a one-time allowance for caring for a second child under 1.5 years old applies to all categories of citizens without exception. The only difference from payments for the first child is that minimum size monthly payment is doubled.
When calculating the number of children, only those who are brought up by the recipient of the allowance are taken into account.
If the mother was deprived of parental rights, with the birth of the second, the state does not take into account the existence of the first. Therefore, the allowance is prescribed as for the firstborn. The state gives money for the proper maintenance of the child, which is included in parental responsibilities. When the guardianship authorities take the child, all maintenance costs are covered by the state. All allowances and benefits are transferred to other guardians.
For working
The procedure for calculating the subsidy for a working mother in 2019 has not changed. The amount is also equal to 40% of the average earnings for the previous two years.
Registration procedure
- Make sure the employee is eligible to receive payments.
- Check if all documents have been provided:
- free form application;
- birth certificate;
- a copy of the birth certificate of the first child;
- a certificate from the place of work of the second parent that he does not receive this allowance.
- Determine billing period.
- Calculate the amount of the subsidy.
- Assign payments.
What is the amount of the minimum allowance for caring for a child under 1.5 years old in 2017? Which one is supposed to minimum allowance? How is it calculated? Has its size increased since February 2017? Will benefits need to increase from July 1, 2017? What documents are required for his appointment through the employer? The answers to these and other questions are in this article.
Who is eligible for care allowance in 2017
The allowance for caring for a child up to 1.5 years in 2017, employers are required to assign and pay to an employee who is on leave to care for a child up to three years. During this period, he is entitled to the following social guarantees:
- child care allowance at the expense of the FSS of Russia until the child reaches the age of 1.5 years (part 1 of article 14 of the Law of May 19, 1995 No. 81-FZ);
- compensation payment at the expense of the organization until the child reaches the age of three years.
Documents for appointment in 2017
The allowance for caring for a child until he reaches 1.5 years of age is paid on the basis of an application from the employee (part 6 of article 13 of the Federal Law of December 29, 2006 No. 255-FZ). The application is summarized with other supporting documents, in particular, the following are required:
- birth certificate of the child;
- certificate from the place of work of the father of the child that he does not use parental leave and does not receive benefits.
Here is a sample application for child care allowance in 2017. You can download it and modify it "for yourself". IN this example application, the woman asks to assign her a monthly childcare allowance at the same time as the parental leave.
How is care allowance calculated up to 1.5 years
In 2017, the monthly allowance for caring for a child up to 1.5 years old is 40 percent of the average monthly salary of an employee. That is, you need to calculate it according to the formula:
Child care allowance up to 1.5 years per month = average monthly salary x 40%
If average earnings employee per each full month of the billing period is less than the minimum wage (part 1.1, article 14 of the Federal Law of December 29, 2006 No. 255-FZ), then the child care allowance is calculated based on the minimum wage:
Benefit for caring for a child under 1.5 years old per month for a full calendar month = minimum wage at the start date of the vacation x 40%
At the same time, the amount of the child care allowance in 2017 cannot be less than the minimum established value (Article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ, Article 15 of the Federal Law of May 19, 1995 No. 81-FZ).
Minimum child care allowance in 2017
The amount of the benefit for caring for a child up to 1.5 years old is determined on the date the parental leave begins. Accordingly, if care leave began in 2017, then the benefit indexation coefficient in force at the time the leave began should be taken into account.
From January 1 to February 1, 2017, pay the minimum allowance in the same amount as in 2016 - 3,000 rubles. And from February 1, 2017, the minimum child care allowance must be paid in an indexed amount by a factor of 1.054 ( Government Decree Russian Federation dated January 26, 2017 No. 88 “On approval of the amount of indexation of payments, benefits and compensations in 2017”). However, you need to index not 3000 rubles, but 2902.62 rubles. If you index 3,000 rubles, you will get an overpayment that the FSS will not reimburse. 3062 rubles (3000 rubles x 1,054) - an overestimated amount!
Be sure to take into account the above minimum values for 2017 when calculating the allowance for caring for a child under 1.5 years old based on the minimum wage (part 1.1 of article 14 of the Law of December 29, 2006 No. 255-FZ). At the same time, in areas and localities where district coefficients to wages, "children's" benefits (both in January 2017 and from February 1, 2017) will be higher, since they need to be additionally increased by the value of the multiplying coefficient (Article 5 of Law No. 81-FZ).
Allowance for the care of a child up to 1.5 years is determined Russian legislation and is provided to all families with newborn children. But not every young mother knows the exact amount of the payments presented.
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What can a woman count on while on maternity leave, are there any additional payments? Details are in the article.
Concept and purpose
The child allowance is paid to a woman as material assistance for the purpose of social support of the family and care of a newborn child.
An important factor is the level of the economy in the region, so the amount of payments varies by regions and republics of Russia.
Normative base
To date, the presented payments with their preliminary accrual are determined.
Among other things, in disputable situations, they are also guided (as amended on 05/04/2016).
To whom is assigned
Accruals are made not only to the mother, but also to the father or close relatives who actually take care of the child. All applicants should be divided into the following categories.
Working
Working citizens are also divided into 2 categories - employees and individual entrepreneurs.
Employees registered under the Labor Code of the Russian Federation apply for payments to the employer. Such payments are calculated from average earnings and amount to 40%.
Individual entrepreneurs apply to the FSS with necessary package documents.
This is meant for those entrepreneurs who paid insurance premiums during the year.
If this was not the case, then you should contact the local department of social protection of the population.
Whatever payments individual entrepreneurs make during the reporting period, the amount of their benefits is equivalent to payments for the unemployed.
unemployed
Payments to the unemployed are calculated from federal budget in the prescribed amount. Sizes may vary by region. It is necessary to issue them in OSZN.
Father, grandmother and other relatives
Features of payments for other relatives are presented as follows:
- Father- paid due to the death of the mother or the deprivation of her parental rights. There are also families where the mother's earnings significantly exceed those of the father. Therefore, it is more profitable for a man to go on maternity leave and receive from his employer 40% of the average income until the specified age. The wife remains in the service. Such actions are taken if the mother of the child is unemployed and does not want to receive payments from the social security (they are small). Then the father of the child leaves work on maternity leave and agrees with the employer on part-time work. He is also paid benefits of 40% of earnings and a part-time rate - this situation is financially beneficial if the head of the family finds additional income.
- grandmother- receives payments in the same cases as the father, but in this situation he either should not be, or he is deprived of parental rights. Leave and related allowances can be issued by the grandmother at her place of work only because the mother does not use the same right. It turns out that the young mother remains in the service, while the grandmother goes on vacation. There is a place left for the grandmother in the service, she cannot be reduced if she submitted an appropriate application before her dismissal.
- Other relatives- these are already officially appointed guardians who are entitled to receive payments for the guardian child for his care until he reaches the specified age. It is recommended to carry out appropriate registration and notify the guardianship authorities of your decision to temporarily leave work.
Benefits for caring for a child up to one and a half years old in the diverse situations presented can differ significantly.
Benefit for caring for a child up to 1.5 years in 2020-2018
It is necessary to analyze the features of payments that are expected in the coming years.
Who pays?
If a woman works, her payments are made from the FSS, where during the entire time of service the head of the organization made payments for his employee. If a woman does not work, she receives payments from the federal budget.
How to get a? Step-by-step instruction
Registration of payments depending on the position of a young mother is carried out in a certain sequence with differences.
From the employer
To arrange payments, contact the personnel department of your organization with the appropriate package of documents. Do this after childbirth and until they reach 6 months.
The sequence of actions of a young mother is as follows:
- After the maternity hospital, contact the Human Resources Department of your organization to apply for benefits for care until the specified age.
- Submit documents for processing (carried out within 10 days).
- After the personnel department and the accountant coordinate all the information with the FSS, the young mother will be calculated and paid benefits.
The sequence of actions may differ depending on the situation and type of organization.
Through social security
In this situation, a woman should:
- After the maternity hospital, apply to the employment center for a certificate of lack of employment.
- Be sure to contact Sberbank to open bank card social purpose.
- Further on the list, documents are brought to OSZN.
- Already in the department, an application is being written for the provision of the payments in question due to the fact of lack of employment.
- Documents are accepted for further processing.
- After the allowance is approved, the young mother will be transferred to the account cash for all months from the date of birth of the newborn.
Size
Depending on the situation and the number of children, charges differ.
Minimum and maximum
The difference in the amount of benefits has led to the need to establish a minimum and maximum.
Person category | Minimum | Maximum |
Non-working citizens |
|
12,262.76 - paragraph 5 of article 13 of the Federal Law "On state benefits for citizens with children" |
Working citizens | 3,065.69 - for the first; 6,131.37 - for the second. | 23 120,66 |
Carers and other relatives without insurance benefits |
|
12 262,76 |
In Moscow and the Moscow region
In Moscow and the Moscow Region, benefits are paid in the amounts established by the provisions of federal law.
However, additional payments are also provided here, which are listed in the table.
View | How much do they pay (rub.) |
Monthly minimum |
|
single mothers monthly | 2500 |
Monthly disabled parents | 1500 |
Monthly, if there are children with disabilities in the family | 1500 |
Monthly for families of students | 1500 |
Monthly large families | 1500 |
Families of guardians |
|
Accruals for reimbursement of expenses - lump sum payment |
|
Payment to families who gave birth to three or more children at a time - a lump sum payment | 50 thousand |
Benefit paid to families where parents are under 30 years old (practiced from September 13, 2020) - at a time |
|
Additional regional payments
In the regions, in addition to the main ones, additional benefits are also provided for mothers of children up to the specified age. Their sizes practically do not differ, therefore, average values \u200b\u200bare to be given.
View | How much pay |
Governor's and other regional benefits for the birth of a child - a lump sum payment | From 1000 rubles to 5500 rubles (maximum rate for Moscow residents) |
Compensation for nutrition with dairy products for children under one year of age | From 400 to 700 rubles - monthly |
Supplement to the basic benefit for the birth of twins or triplets | From 450 to 800 rubles for each - monthly |
Supplement to the basic for low-income families | From 500 to 1000 rubles - monthly |
Supplement to the basic for large families | From 1000 to 2500 rubles - monthly |
Supplement for single mothers | From 1500 to 2500 rubles - monthly |
In order to understand exactly what a young mother should expect while caring for a child, you need to contact the OSZN at the place of registration of the newborn.
Rules and calculation example
To calculate the allowance for working women, use the formula:
P \u003d SZ / D * 30.4 * 40%,
- P is the calculated amount of the benefit;
- SZ - average earnings per month (the last 2 years are taken into account);
- D - the number of days according to the calendar for the last 2 years (from the resulting number it is necessary to subtract the days spent on sick leave);
- 30.4 is a fixed number;
- 40% is a fixed rate for calculation.
The formula should be parsed with an example:
Young mother Varvara Proklova went on maternity leave on December 1, 2020. So, to calculate her benefits, they take data for 2015 and 2020 - a total of 731 days (2016 is a leap year). Further, 16 days spent on sick leave at the beginning of 2020 are subtracted from the number. 715 days are taken into account.
A woman's income for two years is 804 thousand rubles.
Based on the data received, the allowance is calculated as follows:
P \u003d 804 thousand rubles / 715 days * 30.4 * 40% \u003d 13,674 rubles.
The amount does not exceed the maximum figure, which means that payments to the woman will be made in full.
If twins or triplets were born
The allowances shown above are per child. If a woman gives birth to twins, she receives all payments in double size, if triplets - in triple.
There is a restriction for working women - she cannot receive benefits more than 100% of her earnings, which follows from Art. 11.1 of Law No. 255-FZ.
Additionally, women are paid regional payments for the birth of twins or triplets.
For a single mother
A single mother is considered to be the woman who gave birth to a child out of wedlock, and paternity is not recognized accordingly.
Proving this is simple - you must submit a birth certificate for a child, in which the "Father" column is empty.
Under current legislation, such women receive benefits up to the specified age in the standard manner and with the same amounts as other young mothers.
But for singles, additional regional payments are provided.
Some regions make an additional payment for the entire time every month in the amount of 1,500 to 2,500 rubles. Others provide payment assistance. utilities or by social map you can get a discount on the purchase of children's things - diapers, baby food, strollers and other devices for the child.
In most cases, single mothers are given the opportunity to receive products in the dairy kitchen.
Chernobyl
On the basis of Article 18 of the law, women living in the Chernobyl zone receive an additional payment of 3,000 rubles a month until the specified age of the child.
The documents
It is necessary to provide a detailed list of documents that should be collected for applying for benefits. The list differs depending on the method of receiving payments.
To get social security
If a woman needs to apply for benefits in the OSZN, the following documents are required to be prepared:
- the passport;
- a copy of the document on opening a current account or a bank card from Sberbank;
- a certificate from the CZN on the absence of official employment;
- a certificate in the form of 2NDFL, if the woman was fired due to the liquidation of the enterprise;
- certificate of registered, taken in the Criminal Code;
- birth certificate;
- application - it is already issued at the OSZN to be filled out on the spot.
In addition to the main ones presented, additional information and documents may be required. For registration, it is recommended that you first contact the department, where you can find out what needs to be prepared.
To receive in the organization
If a woman draws up benefits from an employer, she must prepare the following package:
- the passport;
- birth certificate;
- a certificate from the organization in which the spouse works, about the absence of benefits issued by him;
- a certificate from another place of work on the absence of issued benefits;
The application is issued in the personnel department at the personal request of the young mother.
Statement
An application at the place of work is submitted to the director of the enterprise in a free form. In social security offices, applicants are provided with a ready-made form to fill out, a sample of which is offered below (subject to change).
Certificate stating that the second parent was not paid benefits:
Who issues the certificate of receipt?
A certificate of receipt of benefits can be obtained from the social security department or the personnel department at the place of work, if it was issued at the OSZN or at your enterprise, respectively.
Submission deadlines
A young mother or other relatives must apply for the payments in question within six months from the date of the appearance of the newborn.
Otherwise, the subsequent restoration of rights will have to be sought through the courts.
Even in the absence of a timely application, the applicant will be paid benefits for all months from the moment the baby was born.
When is it paid?
If the payments are made by the employer, then the woman will receive benefits along with the transfer of wages to other employees.
If benefits are issued through the department of social protection, then receipts should be expected on the 1st of the month, but no later than the 26th.
Nuances
There are a huge number of controversial issues in the calculation of payments for care until the specified age. To resolve them, you should consider the nuances of registration and payment.
Is a partner allowed?
Part-time workers also receive the payments in question. But the registration of benefits is carried out only with one employer. Who it will be - the young mother has the right to choose herself.
Can it be paid in advance?
Before the birth of the child and before the submission of all documents for the provision of payments, their transfer is not carried out.
The only clarification can be a personal agreement between the employee and the employer.
In such cases, women write a loan receipt addressed to the head. This is done at the stage of reviewing documents and issuing an order.
Is it provided to the wife of a military man?
The wife of a serviceman draws up an allowance at the place of her work or in the department of social protection upon the fact of her husband's service. The amount of benefits in this case is 11,096.76 rubles.
Is it okay for a foster parent?
Foster parents or guardians can also arrange leave and benefits. In this case, the parents of the adopted child (on the fact of the adopted adoption) make a request for payments at the place of work in the standard mode.
Guardians must notify the guardianship authorities that they have taken leave from their place of work and receive 40% of their earnings. In such a case, their guardianship benefits are terminated and then reinstated.
Can a father-IP be assigned?
If dad is an individual entrepreneur paying money to the FSS, he also has the right to issue payments. It is only necessary to provide a certificate stating that the mother of the child does not use the right to receive payments in her name.
Can I receive payments and work at the same time?
According to the Labor Code, an employee of an organization can apply for benefits and at the same time earn money here, but already taking into account half the rate. In this case, the woman will work part-time.
How are they paid if you go from maternity leave to maternity leave?
If a woman has not yet left the first decree, but has already left for the second, payments for the second child will be calculated in two ways:
- the same calculation in the amount of 40% of the salary, which was even before the release of the first decree;
- fixed monthly allowance - in this case, the young mother will choose the type of payment.
Features of registration for the employer
Often, even experienced employers are confused about payments to young mothers. Several popular and controversial issues should also be considered here.
Do I need to issue an order?
The order is made upon the fact that the employee goes on leave due to the fact of birth and compulsory care for the baby. It is not necessary to issue an additional order for payments - it is not required in the authorities.
How is it calculated?
The amount of the allowance has been discussed above. This is done by the accountant of the enterprise, who has information about the past vacation, sick leave and other days of absence of the employee.
Is it subject to income tax?
In matters of taxation, the payments in question, even those received from the employer, are state benefits. Therefore, they are on the basis of not taxed.
accounting entries
- Debit 69 sub-account "Settlements with the FSS" Credit 70 - accrual with subsequent reimbursement at the expense of the FSS;
- Debit 76 Credit 70 - accrual of payments with subsequent reimbursement from the federal budget;
- Debit 70 Credit 50 (51) - payment;
- Debit 51 Credit 69 (76) - receipt of reimbursement.
The presented calculations are carried out by the accountant of the enterprise.
Is there a regional coefficient?
If the region has a district coefficient, then it should be taken into account when calculating benefits.
It is important to pay attention to its application - if it is taken into account when calculating average earnings, it cannot be used to increase payments.
Such factors are regulated by articles 15 and 5 of the Federal Law No. 81 of May 19, 1995.
Is it paid after leaving?
If a woman quits her job own will or by agreement of the parties, which means she can count on payments from the department of social protection.
In the submitted appeal, payments to the unemployed operating in the region will be calculated for her.
If a woman has been laid off due to the liquidation of an enterprise, she receives benefits in accordance with her earnings for the last 2 years. The calculation is carried out taking into account 40% and is obtained from the social security.
The order of appointment and calculation of the amount maternity payments, which entered into force on January 1, 2011, involves the use of the rule approved by the Government of the Russian Federation for determining the amount based on the average wage for the two-year period preceding the year of maternity leave, or taking into account the established value of the minimum wage (minimum wage, from 1 January 2019, set at 11,280 rubles).
Payments are due to all working women who take maternity leave, in the form social insurance due to temporary disability and in connection with motherhood. maternity leave paid as a lump sum and in total for the entire vacation period provided for by law.
The usual duration of leave is considered to be 70 calendar days before childbirth (in the case of multiple pregnancy - 84 days) and 70 days after childbirth, with the exception of possible complications during childbirth - 86 days, or when two or more children are born - 110 days (respectively, a total of 140, 156 or 194 days).
Accruals are made on the basis of a sick leave certificate presented at the place of work, which must be issued to a pregnant woman at a polyclinic (antenatal clinic) at an obstetric period of 30 weeks of pregnancy.
In addition to the disability certificate, an application for leave must be submitted to the accounting department at the place of work. A maternity allowance is assigned within 10 days from the date of application for its receipt, and payment is made on the next date of payment of wages at the enterprise.
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How are maternity pay calculated?
According to the amendments to the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood", from January 1, 2011, the procedure for calculating average earnings has changed, the value of which is used for calculation of maternity leave in 2019.
The amount of maternity benefits when leaving for the corresponding leave from the place of work is obtained by multiplying the received middle daily wage:
- when calculating maternity benefits - by the number of days on parental leave (140, 156 or 194 days),
- when calculating monthly allowance for child care - by the amount of 30.4 (average number of days in a month per year), multiplied by a factor of 0.4.
Attention
According to the current rules, the average daily earnings are used to calculate maternity payments, which itself calculated by formula: the earnings accrued for the previous 2 full calendar years must be divided by 730 (or by 731 if one year in the period under review falls on a leap year). The received average daily wage should not be less than the minimum daily wage established from the minimum wage ( 11280 rub. from January 1, 2019.
Taking into account the changes under the new law, amount of maternity payments in 2019 is calculated based on the amount of earnings accrued for 2 full calendar years preceding the year of maternity leave (respectively 2017 and 2018), divided by the number of calendar days for this period, excluding:
- periods of temporary disability paid for sick leave (general illness, injury);
- paid days off from work to care for a disabled child;
- exemption from labor activity of the employee, with the preservation of full or partial salary;
If a woman worked in several organizations before pregnancy, she has the right to apply for benefits in all places of work. However, in the future, monthly payments for a child under 1.5 years old will be carried out by only one organization. The amount of payments is calculated based on the average salary.
The minimum amount of maternity payments in 2019 and the maximum
According to this minimum size maternity benefits in 2018, taking into account the average daily wage calculated according to the minimum wage, is:
- RUB 43615.65 - with normal childbirth (140 days);
- RUB 48600.30 - with complicated childbirth (156 days);
- RUB 60438.83 - with multiple pregnancy (194 days).
These lows will increase from May 1, 2018- on order Vladimir Putin, by this date, the minimum wage should be brought to the level living wage, approved by the Decree of the Government of the Russian Federation for the 2nd quarter of 2017 (11163 rubles in accordance with Decree No. 1119 of September 19, 2017). In proportion to this (that is, by 17.6%) from May 1, the minimum maternity pay will also increase.
Attention
Maximum Benefit limited to the average earnings from which contributions are made to social insurance in case of temporary disability and in connection with motherhood (the so-called "insurance base").
Although in 2018 its size is 815 thousand rubles, when calculating the benefit, the insurance base for the previous two years is taken - 2016 and 2017 (718 and 755 thousand rubles, respectively), based on which maximum dimensions maternity payments are now:
- RUB 282,106.70 - during normal childbirth;
- RUB 314,347.47 - with complicated childbirth;
- RUB 390,919.29 - with multiple pregnancy.
How much else do they pay on maternity leave and up to 1.5 years monthly?
- Women who are registered with a polyclinic or women's consultation up to the 12th week of pregnancy, are entitled to receive a one-time assistance of 628.47 rubles. - subject to the presentation of the relevant certificate from medical organization about early registration of the expectant mother.
- In addition to this, one of the parents (mother or father) at the place of work is also paid a one-time allowance at the birth of a child, amounting to 16,759.09 rubles from February 1, 2018.
- At the end of the decree, parental leave is calculated with the right to receive a monthly allowance up to 1.5 years - in the amount of 40% of the average salary, but not lower than the minimum amount established by law:
- RUB 3788.33 for the first child (40% of the average monthly salary when calculated according to the minimum wage = 9489 rubles);
- RUB 6284.65 - on the second and subsequent.
Attention
You should know that when several children are born at the same time, the above are made for each child (first, second and subsequent). The condition for obtaining is the presentation to the accounting department at the place of work of a birth certificate (original) obtained from the registry office, as well as references from work the second parent about non-receipt of a one-time and monthly allowance.
How to calculate maternity leave in 2019 (example and online calculator)
Consider the situation when a woman goes on maternity leave in January 2018 for a period of 140 days (normal pregnancy and childbirth without complications).
In this case, when establishing maternity benefits (benefits for pregnancy and childbirth, for child care), taking into account the approved calculation rules, income for the full years of 2016 and 2017 will be taken into account:
- Revenue for 2016 amounted to:
- wage- 150,000 rubles;
- vacation pay - 14,000 rubles;
- sick leave - 6000 rubles. (14 days).
- Income for 2017:
- salary - 200,000 rubles;
- vacation pay - 17,000 rubles;
- sick leave - 3000 rubles. (5 days).
Attention
Based on the above data, it is possible to calculate the amount of established maternity payments, using the formula:
- maternity allowance:
(150000 + 14000 + 200000 + 17000) / (366 + 365 - 14 - 5) × 140 = RUB 74915.73 - allowance for caring for a child up to 1.5 years:
(150000 + 14000 + 200000 + 17000) / (366 + 365 - 14 - 5) × 30.4 × 0.4 = RUB 6506.97
Since the benefits received are higher than them and do not exceed maximum amounts payments for 2018, they will be accepted for accrual at the place of work or directly to the FSS. And parents will only have to wait for the transfer of funds.
Maternity payments in 2019 to a non-working mother
norms current legislation provides for the payment of benefits for pregnancy and childbirth and benefits for registration in early pregnancy the following categories of unemployed:
- Women fired within twelve months preceding the day they were recognized as unemployed in accordance with the established procedure, in connection with:
- liquidation of organizations;
- termination individuals activities as individual entrepreneurs (IP);
- termination of powers by private notaries or termination of the status of a lawyer;
- termination of activities by other individuals whose professional activities in accordance with federal laws subject to state registration and/or licensing.
Attention
The maternity allowance for these categories of citizens is set at the minimum fixed size(since February 1, 2018 - RUB 628.47 per month or 2888.73 rubles. for 140 days of decree).
- Women in full-time education in educational organizations various types(organizations of higher and additional professional education, scientific institutions, training and production facilities, etc.). Maternity allowances are established for them at the place of study and are paid in the amount of the scholarship.
In addition to the above, these categories of the unemployed (as well as in general to all unemployed persons, not subject to compulsory social insurance in case of temporary disability and in connection with motherhood) in the bodies of the Social Protection of the Population it is necessary:
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The maternity benefit is a type of material assistance paid to women for the entire period of maternity leave from the Social Insurance Fund (FSS). This type of allowance is also popularly called "maternity allowance".
Who will receive the payment and under what conditions?
The list of those who can count on state support when going on maternity leave includes:
- working women;
- recently lost their jobs due to the bankruptcy of the enterprise;
- full-time students of universities, technical schools, colleges;
- women under contract in military structures;
- adoptive parents belonging to one of the above groups.
Maternity Benefit (M&B) is guaranteed only to women. Neither the spouse nor other family members can count on the corresponding payments. If the pregnant woman continues to work, then no allowance is paid, since the woman still receives a salary. If a woman is eligible for the B&D and child care benefits at the same time, then she must choose one.
Who pays?
Payments to pregnant working women at the place of work are charged by the employer, who reimburses the funds from the Social Insurance Fund. If a woman was fired due to the cessation of the enterprise, then the application and the sick leave are submitted to the social security authorities. There are frequent cases when the employer delays the payment of funds, then you can contact the Labor Inspectorate or, if there is a delay of 2 months or more, the Prosecutor's Office.
Order of appointment and terms of receipt
- At the place of work. The employer undertakes to appoint the payment of benefits for BiR within 10 days from the date of filing necessary documents. The full amount of the benefit for all months of vacation is given to the employee with the next salary. If the employee has been working recently and has not provided a timely certificate of the amount of earnings for the last two years from the previous place of work, then the amount of the payment is assigned in accordance with the data available to the employer. After the insured person provides the relevant certificate, the benefit must be recalculated. Sum maternity allowance, overcharged to an employee, cannot be recovered. The exception is counting error or knowingly providing false information by a benefit recipient.
- By place of study. Full-time students need to contact the accounting department of the educational institution. Funds can be transferred in the same way as a scholarship from the budget allocated to the educational institution.
- in the social security authorities. Funds are transferred through a bank or by postal order until the 26th next month. The source of money is the FSS.
- By direct contact with the FSS. The payment is made directly through the FSS within the framework of the Direct Payments project and does not require the mediation of the employer.
The amount of the maternity benefit
The amount of payments under the decree depends on the social status of the pregnant woman:
- employed women receive 100% of the average monthly earnings (before tax is taken into account);
- full-time female students receive 100% of the scholarship;
- female military personnel serving under the contract can count on the entire amount equal to the size allowance multiplied by the number of months of vacation;
- if the experience of a pregnant woman at the place of work is less than six months, then she will receive an allowance equal to the minimum wage for each month;
- women fired due to the liquidation of the organization, the termination of the IP receive for each month of vacation - the amount of 628.47 rubles, which from February 2019 will be 655.49 rubles.
Maternity payments are calculated according to the following formula:
Income for the previous 2 years, excluding tax deductions÷ 731 or 730 (number of days in the specified period) × number of days maternity leave.
In 2019, the size of the minimum and maximum maternity allowances increased due to inflation calculated by Rosstat. The indexation of the R&D allowance and other payments is carried out in accordance with inflation at the end of 2018. Rosstat determined inflation at 3.5%, which corresponds to an increasing indexation coefficient of 1.035, but later changed this coefficient to 1.043, since the actual inflation was 4.3%.
In connection with the indexation of benefits, two more indicators have changed that affect the amount of payment:
- minimum wage rose to 11,280 rubles, which is 117 rubles. more than from 01 May 2018.
- Limit base for calculating insurance premiums amounts to 815,000 rubles and 755,000 rubles for the last two years.
The average salary of an employee should not exceed the established minimum and maximum. Let's consider the current figures according to the table of maximum and minimum payments after indexation.
Minimum allowance assigned to women employed (calculated based on the minimum wage for all days of the period of temporary disability).
- RUB 51,918.90 - with a sick leave of 140 days;
- RUB 57,852.49 - with an additional 16 days of vacation, 156 days of maternity leave;
- 71,944.76 - for 194 days of maternity leave.
Maximum Benefit laid to working women.
- 301,095.89 - for 140 days of decree;
- 335,506.85 - if the vacation is 156 days;
- 417,232.88 - with maternity leave 194 days.
The maximum and minimum values may change if there are district coefficients in the region that increase the payment. These amounts can only be received by those who became eligible for the corresponding amount after February 1, 2019. Benefits that have already been calculated are not subject to indexation.
There are a few things to keep in mind when calculating cash.
- When calculating the average monthly income, periods of illness, maternity leave, and parental leave are not taken into account.
- The periods when the employee was released from work are also not taken into account, while the salary was retained in full or in part.
- If the employee has been on maternity or parental leave for the past two years, these dates will be excluded from the total calculation. But a woman has the right to replace the time when there was no salary for the previous year or two years. This is allowed if the woman receives a large amount.
Benefit Calculation Example
Let's consider a possible example of calculating the B&R benefit using the example of complicated childbirth, in which 156 days of vacation are required. Let's assume that during the previous two years there was not a single period of incapacity for work. Let's say that the salary in 2017 turned out to be 450,000 rubles, and in 2018, the funds received amounted to 522,000 rubles. The number of calendar days for two years, as mentioned above, is 730 days.
From here we start calculating the allowance: (450,000 + 522,000) / 730 × 156 = 207,715.07 rubles.
This amount will be paid in a lump sum to the employee with the next salary after the acceptance of documents and calculation. The pregnancy benefit is not subject to taxes and fees, so the woman will receive all the money at once.
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Required documents
To receive maternity benefits, the expectant mother must provide the employer with a small package of documents:
- certificate of incapacity for work;
- an application for a one-time B&D allowance (it is drawn up in free form or according to a model issued by the personnel department);
- for women who have been working for less than two years in this organization, an additional certificate with the amount of earnings for the last two years from the previous place of employment or from the enterprise where the woman works part-time can be provided.
In 2019, a package of documents can be sent to the employer by mail, then certified copies or in electronic form are attached to the letter.
For the unemployed, maternity leave will be issued on the basis of the following documents:
- application for the appropriate payment;
- certificate of salary from the place of work or application for a request for information on the amount of wages;
- certificate of incapacity for work from the antenatal clinic, signed by an obstetrician-gynecologist.
Sick leave
The payment of benefits for BiR is made on the basis of a sick leave issued to a pregnant woman. It is obtained in the antenatal clinic, where a pregnant woman is observed. The document prescribes the exact number of days of maternity leave, and sick leave is issued on a certain day. The table will help you figure out when a woman can go on vacation.
The nature of the course of pregnancy and childbirth | Number of days before delivery | Number of days after birth | The entire period of maternity leave |
---|---|---|---|
Uncomplicated delivery, pregnancy is uneventful | 70 | 70 | 140 |
Normal pregnancy, complications in the postpartum period | 70 | 86 (16 extra days) | 156 |
Childbirth occurred at 22 - 30 obstetric weeks | - | 156 | 156 |
Pregnancy is multiple | 84 | 110 | 194 |
Multiple pregnancy (established during childbirth) | 70 | 124 | 194 |
In addition to obstetrician-gynecologists in antenatal clinics sick leave may be completed and signed by general practitioners (family doctors) or paramedics. If a woman refuses to receive this document for a period of 30 weeks due to her unwillingness to leave her workplace and go on maternity leave, then when the pregnant woman reapplies, a certificate of incapacity for work is issued in general order. The countdown of the days set by the state still starts from 30 weeks.
The sick leave form for BiR is identical to the one that is issued for general diseases, but there are features of filling out:
- In the field "Cause of disability" code 05 is indicated.
- In the section "Exemption from work", the column "From what date" the day of the start of maternity leave is printed. The column “By what date” counts down the day when a woman can start work or write an application for leave to care for a newborn.
- When applying to a antenatal clinic with registration for a gestational age of up to 12 weeks, there should be a corresponding mark.
- The employer does not need to fill in the employee's TIN (the field should be left blank).
- The line "Amount of benefit" remains empty, since the Social Insurance Fund accrues the money.
- All other items are filled in the same way as for other sick leave sheets.
Important! In the column "Registration in the early stages of pregnancy (up to 12 weeks)" there should be a mark on the word "yes". This is necessary in order for the woman to receive a lump sum payment. An obstetrician-gynecologist will issue a special certificate confirming the right to receive funds. It will need to be presented to the employer or to the FSS.
The main document is issued, including to women who fall from decree to decree. For adoptive parents of children under three months of age, a decree is also provided for up to 70 days, the paper is drawn up from the moment of actual adoption. But the countdown of 70 days starts from the day the baby is born. If parents adopt two or more babies, then the duration of the decree increases and becomes, as in a multiple pregnancy, 110 days.