Content
- 1 Registration procedure
- 2 Calculation formula
- 3 Additional payments
According to the legislation of the Russian Federation, almost every woman preparing for motherhood has the right to maternity payments.
In 2020, the principle of calculating financial benefits will change significantly, since as of January 1, bills will come into force expanding the range of families eligible to receive benefits.
At the same time, the minimum and maximum limits on the amount of vacation compensation will be significantly increased. Each expectant mother can independently calculate the amount of maternity benefits, which consists of several payments.
- Registration procedure
- Calculation formula
- Additional payments
- Maternity leave
- New law to increase the birth rate in Russia
- What payments and how many days are considered maternity leave?
- Payments to a non-working mother
- Payments to working mothers
- One-time financial assistance for adoptive parents and those who gave birth to a baby
- New legislation on benefits for 1st child
- Benefits for preschool education
- Maximum and minimum benefit amounts
- From maternity leave to maternity leave: without leaving or with going to work. How to properly arrange a second maternity leave
- Second maternity leave after going back to work
- Maternity leave during maternity leave without going to work
- Maternity payments for a second child
- Choice of 2 benefits
- Application for replacement of years
- The legislative framework
- Benefits for low-income parents
- Women's rights on maternity leave... (part 2)
- Do not work at night, overtime, on weekends or holidays
- Visit doctors during working hours without loss of salary
- Do not go on business trips or on shifts
- Receive benefits from the state.
- Receive salary and child benefits at the same time
- Receive the standard child deduction.
- Earn work experience and points for your pension without even working
- Restore the statute of limitations for labor disputes
- How to calculate maternity benefits: example
- How to calculate the allowance for BiR
- How to calculate average earnings
- How to calculate the average daily earnings limit for maternity leave
- How many days does the BiR leave last?
- Example of calculating maternity benefits
- Let's sum it up
- Maternity payments: changes and how to calculate - Evle
- The legislative framework
- Documents for receiving compensation
- Payment terms for BIR
- How benefits are calculated
- Important Details
- Changes 2020
Registration procedure
In order to go on maternity leave and receive severance pay, a woman expecting a child must provide a certificate of incapacity for work. Sick leave is issued at the antenatal clinic where the expectant mother is observed and officially registered. The dates for going on maternity leave are determined by law:
- from 30 weeks - with a singleton pregnancy;
- from 28 weeks - if a woman is expecting two or more children.
The certificate of incapacity for work must be submitted to the personnel department of the enterprise. There, the employee will be asked to fill out an application requesting maternity leave and payment of benefits. The application is written addressed to the head of the organization.
As a rule, a pregnant woman still has one more document in her hands - a certificate of early registration. It is given out in consultation to women who come to the clinic within 12 weeks. The certificate must be submitted along with the sick leave for employment and labor to the personnel service.
Within 10 calendar days from the date of application, the accountant will accrue benefits. Payment is made on the next payday.
If a woman is officially employed part-time in addition to her main job, she is entitled to maternity benefits for each workplace. In this case, part-time work must be confirmed by an employment contract, and the employer must pay insurance premiums.
Calculation formula
The term “maternity leave” is not defined by the legislation of the Russian Federation and is not used in any current regulatory legal act, but the word has become firmly entrenched in the Russian lexicon. Essentially, maternity leave is a period of temporary absence from work on a certificate of incapacity for work.
Sick leave for pregnancy and childbirth (B&P) is provided for seventy days before the expected day of birth and for the same time after the birth of the child. If any complications arise during childbirth or after them, sick leave is extended to 156 days.
If a woman expects double happiness in the form of a multiple pregnancy, sick leave is issued for 194 calendar days.
The amount of maternity payments depends on the duration of sick leave and the salary of the expectant mother. For working women, payments are 100% of average earnings. You can calculate how much maternity leave will be paid using the formula:
Benefit = Total income for the previous two years / 730 * number of sick days
At the same time, the state has established the minimum and maximum limits for the amount of benefits:
Duration of sick leave for pregnancy and childbirth, days Maternity benefit, rub. Maximum Minimum 140 301 096 51 919 156 335 507 57 853 194 417 233 71 944
The given values are relevant for employed women going on maternity leave in 2019. Maternity benefits are expected to increase slightly in 2020, following an increase in the minimum wage.
According to preliminary information, the government plans to increase the minimum wage by 2.9%. Instead of the 11,280 rubles established for 2019, in 2020 the minimum wage will be 11,607 rubles. It is this amount that will be the basis for calculating the minimum maternity benefits in 2020.
Taking into account the increase, the minimum values of maternity benefits in 2020 will be approximately as follows:
- RUB 53,424 for 140 days;
- RUB 59,530 for 156 days;
- 74,030 rub. for 194 d.
It is important to know that the current minimum wage is taken as the average monthly salary of an employee when calculating the BiR benefit in the following cases:
- the woman has less than six months of work experience;
- there is no way to confirm income for the last 24 months;
- the employer did not transfer insurance premiums for the employee;
- the amount of remuneration turned out to be less than the minimum wage (part-time, maternity leave with another child).
The maximum that a pregnant woman can count on is limited to the amount of average earnings subject to social insurance contributions in the event of temporary disability and in connection with maternity. When calculating maternity benefits in 2020, income for the two previous years will be taken into account. The maximum values of the base for calculating insurance premiums are as follows:
- 2018 - 815,000 rubles;
- 2019 — RUB 865,000.
Income above these amounts will not be accepted for calculation, since social security contributions from them are no longer calculated.
There is no income tax on maternity benefits.
Additional payments
As part of the national project “Demography”, state financial support for families at the birth of children becomes more tangible every year. So, in addition to monetary compensation for sick leave for the birth of a child, other benefits are paid:
- payment for early consultation - 628.47 rubles;
- for birth (paid once) - 17,479.73 rubles;
- care allowance for up to 3 years (transferred every month to the Social Insurance Fund and depends on the salary of the person for whom care leave is issued);
- the care allowance from 3 to 7 years (for low-income families with income for each subsistence minimum) in 2020 will be about 5,500 rubles, but from 2021 it may increase to 12,000 rubles.
In addition, for the birth of a second child, each mother can receive a certificate for maternity capital. The certificate is equivalent to the amount of 453,026 rubles. You can spend it, as before, on:
- future pension;
- teaching children;
- buying an apartment or building a house;
- mortgage repayment.
Since 2019, families whose income per person does not exceed 1.5 times the subsistence level have the opportunity to receive cash from maternity capital.
Monthly payments are made only until the child turns 3 years old. The amount of the benefit depends on the subject of the Russian Federation and is equal to the child’s subsistence level. The government plans to increase the number of families eligible for such payments. From January 1, 2020, payments will be received by families with an income of no more than two subsistence minimums.
For families whose first child was born after January 1, 2018, there is also a monthly benefit program.
In this case, payments are made from the state treasury. Only families in need can count on help. In 2020, families with an average per capita income of no more than 2 times the subsistence level will be able to apply for the “Putin” benefit for their first child. These benefits are paid in addition to the usual payments at the place of work of the mother or father.
In addition to federal compensation, in some regions the authorities provide other payments for the birth of children. For example, in the Lipetsk region, large families receive monetary compensation for the purchase of a cow in the amount of 50 thousand rubles.
In the Novgorod region, women who give birth to their first child before the age of 29 receive additional support of 100 thousand rubles from the regional budget. The authorities of the Tver region decided to support young parents with a lump sum payment for partial repayment of the mortgage.
Families who purchased housing using mortgage funds will be able to receive two hundred thousand rubles. The program applies to families where one of the spouses is not older than 25 years.
Maternity leave
The demographic situation in the country leaves much to be desired. Population growth is mainly due to migration, rather than the birth of new members of society. Russia has adopted the “Demography” project, which includes a number of measures aimed at stimulating an increase in the birth rate in the country.
New law to increase the birth rate in Russia
A new law aimed at increasing the birth rate in the country has been submitted to the State Duma. It involves an increase in the benefit that is currently paid monthly for a newborn baby. Previously, this was the amount of fifty rubles.
Now they want to increase it to ten thousand rubles. They also want to increase the standard of living of families to whom this benefit will be paid to two subsistence levels. Previously, the limit was one and a half levels.
Many families who previously did not fall under its jurisdiction will be able to receive this benefit.
What payments and how many days are considered maternity leave?
Maternity leave (MA) usually includes three periods:
- prenatal period;
- postpartum period;
- child care time.
Mothers are issued a sick leave certificate for the prenatal and postpartum period, and then are issued prenatal care for a baby up to 3 years old. In 2020, a certain number of days are allocated for different periods:
- If the pregnancy proceeds without complications, then 70 days are allotted for the prenatal period, and the same number of days are allotted for the postpartum period. In total this will be 140 days;
- if the birth was difficult, then 86 days are allocated for the postpartum period and 70 for the prenatal period. A total of 156 days;
- In case of multiple pregnancy, a woman is entitled to sick leave for 84 days prenatal and 110 days postpartum. A total of 194 days;
- adoptive parents of one/two children are entitled to 70/110 days of maternity leave, respectively.
Payments to a non-working mother
Registration of prenatal, postpartum periods, as well as pre-baby care is accompanied by the payment of benefits. It should be noted that for a non-working mother, all these payments are tied to the minimum wage. The good news may be that D.
Medvedev noted in his speeches that the minimum wage needs to be brought to the subsistence level (LM) in the constituent entity of the Russian Federation. Now the monthly average in Moscow is 18,781 thousand rubles. This is significantly more than in other regions.
The national average is 11.28 thousand rubles.
Payments to working mothers
A working mother is paid a monthly allowance for caring for a baby up to the age of one and a half years at an estimated amount of forty percent of her average income. There are restrictions. Its maximum value will be 26.1523 thousand rubles in 2019.
Sick leave for the prenatal and postpartum periods is calculated at one hundred percent, but cannot exceed 65,416.6 rubles in 2019. In 2020, this value will increase by another four thousand rubles.
One-time financial assistance for adoptive parents and those who gave birth to a baby
Additional financial support is provided:
- mothers who are registered with a military personnel (24,500 rubles);
- female students, employed, unemployed (17,370 rubles);
- adoptive parents of a healthy baby (15,500 rubles);
- adoptive parents of two children or a child over 7 years old, or one disabled child (128,930 rubles).
New legislation on benefits for 1st child
In 2019, the state plans new additional payments for the adoption (birth) of the first child. This financial assistance from the state will be monthly until the baby reaches 1.5 years old.
This form of financial support from the state is aimed at stimulating the birth rate and is part of the Demography project. The average amount of this benefit will be 10,840 rubles in 2019, and 11,140 rubles in 2020. In each subject of the Russian Federation, the amount of the benefit will be calculated individually and, as a result, its value should correspond to the value of the child’s minimum life expectancy in a given region.
Families in which the average per capita income does not exceed one and a half monthly minimum will be able to apply for this benefit. The State Duma has currently introduced an amendment to the law, which is still under consideration. It proposes that the average income should not exceed twice the minimum monthly wage. Currently in Moscow, this benefit will be accrued if the income of a family of three does not exceed 84,339 rubles.
To implement this initiative, funds have been allocated from the special Reserve Fund of the President of the Russian Federation in the amount of 144.5 billion rubles.
Benefits for preschool education
Currently, maternity benefits have been maintained at the previous year's level. In 62 subjects of the federation, which have particularly low birth rates, benefits have been introduced for the third and subsequent children.
They are paid to mothers for their children until they reach 1.5 years of age. Benefits are paid in the amount of the minimum monthly wage in a given subject of the Russian Federation per child.
For the first child, benefits are paid from the federal budget, for the second and subsequent children - from MSC funds.
Maximum and minimum benefit amounts
The calculation period, which is taken to calculate the average daily earnings of a woman going on maternity leave, is the two previous calendar years (the years were not high, therefore 730 days). For this period, only those payments for which compulsory medical insurance contributions were calculated are taken into account.
Read also: Marriage agreement: completed sample, download, on separate property
A woman's average daily income is limited by maximum and minimum values. In 2019 it is:
- Maximum – 21.5069 thousand rubles.
- Minimum – 370.85 rubles.
Using these values, you can calculate the maximum and minimum payout amounts:
- For normal childbirth (140 days) - no less than 51,919 thousand rubles. and no more than 301.0966 thousand rubles.
- For premature birth (156 days) no less than 57.8526 thousand rubles, no more than 335.50764 thousand rubles.
- For multiple pregnancy (194 days) no less than 71.9449 thousand rubles. no more than 417.23385 thousand rubles.
Upon completion of sick leave for pregnancy and childbirth, a woman or man, or any other family member, can apply for additional care to care for the baby until he is one and a half years old.
Such leave is also available to men if he has less income than a woman and agrees to look after the child. This benefit is calculated based on the average daily earnings of a woman or man.
It is forty percent of its value.
In order to improve population growth, a payment for the third and subsequent children was introduced in 62 regions. This program is financed by the federal budget of the Russian Federation. The amount of the benefit is determined by the level of the child's minimum wage in a particular subject of the Russian Federation.
“Putin’s” funds from the federal budget are paid only to those families whose SD per family member is not higher than one and a half times the minimum wage established in a given subject of the Russian Federation. They are paid:
- upon adoption (birth) of the 1st child;
- upon adoption (birth) of a 2nd child at the expense of MSC funds.
This type of benefit applies only to children who were added to the family from January 1, 2018.
From maternity leave to maternity leave: without leaving or with going to work. How to properly arrange a second maternity leave
There comes a time in the lives of many women when they decide to stop working in order to devote themselves to having and raising children. In common parlance, this period is called “maternity leave,” although in reality maternity leave lasts from 140 to 200 days.
It is given to the employee to prepare for childbirth and recovery after it. Then the woman, not wanting to go to work, goes on maternity leave, which can last until the baby’s 3rd birthday. However, often during the rest period the employee manages to become pregnant again.
Second maternity leave after going back to work
In this case, regardless of what stage of pregnancy the expectant mother begins to work, she arranges the second maternity leave according to the general scheme:
- She goes to the antenatal clinic, where the gynecologist issues her a sick leave certificate (for pregnancy and childbirth). The document states:
- the organization where the patient works;
- her position;
- days of the beginning and end of maternity leave.
- She draws up a new application with a request to grant her maternity leave (this is what is called “maternity leave” in the Labor Code) and to pay the due benefit. The completed paper indicates the same dates as those indicated on the certificate of incapacity for work.
- Attaches several documents to your application:
- a photocopy of the passport of a Russian citizen;
- certificate of incapacity for work (original);
- certificate of registration at the women's clinic on time (original);
- details of the account or bank card where the benefit should be transferred (in any form).
- Signs an order prepared by the personnel service to release her from her job duties for the period specified in the application.
- Within 10 days he receives benefits for pregnancy and childbirth.
It is enough for a woman to go to work for just one day for the actions described above to become her only opportunity to go from maternity leave to maternity leave again. If resuming work after maternity leave is not part of her plans, she will have to act differently.
Maternity leave during maternity leave without going to work
Having no intention of starting work, the employee still needs to show up there. You need to come to the office in order to interrupt your maternity leave and go on the desired maternity leave - maternity leave. This is more profitable from a financial point of view, since the B&R benefit is larger.
If an employee wants to go on a second maternity leave without going to work, she must first visit the antenatal clinic and receive a certificate of incapacity for work according to BiR. After this, she submits an application to management, where she asks to interrupt ESD (parental leave), granting maternity leave. A completed sick leave certificate should be attached to this document.
Maternity payments for a second child
When a woman goes on maternity leave for the second time, she receives the same benefits as the first time. If she is officially employed and contributions to the Social Insurance Fund were paid from her salary, she will be paid a one-time payment:
- B&R benefit - 100% of average earnings for the two previous years (the employee receives the entire amount for the entire period of maternity leave, and its amount cannot be less than 35,901.37 rubles);
- benefit for the birth of a baby - 16,350 rubles. 33 kopecks;
- incentive payment for timely access to the antenatal clinic and registration - 613 rubles. 14 kopecks
If a woman does not work, she is not entitled to maternity benefits. However, she will also receive the last 2 payments from the above list, but at the expense of the state. In addition, an unemployed mother will be paid a monthly allowance for her second child, the amount of which will be 6,131 rubles. When the baby turns one and a half years old, the accrual and payment of these amounts will stop.
Choice of 2 benefits
The law does not allow an employee to receive two benefits at the same time (Federal Law No. 255 of December 29, 2006, Article 10):
- for pregnancy and childbirth;
- baby care.
Attention! However, there is one limitation: no matter how many children in need of care the employee has, the UR benefit will never exceed 100% of the average monthly earnings for the previous 2 years. For example, if a woman on maternity leave gives birth to not just one child, but twins, for the second time, no one will pay her 120% of her earnings.
But even taking into account the summation, in most cases (for the birth of one child), the total payment for child care will be only 80%, and not 100% of the salary.
In addition, benefits in this amount are paid only until the minor reaches 1.5 years of age. And if his mother remains on vacation for a longer period of time, she will receive only 50 rubles a month.
Therefore, having become pregnant for the second time, women most often rewrite applications and ask to be sent on maternity leave.
Application for replacement of years
While on maternity leave or nursing leave, the employee does not receive wages. And if a second pregnancy and caring for another child then follows, the average monthly earnings for the previous two years will be low. This will inevitably affect the amount of maternity leave and, later, care benefits.
To avoid a significant decrease in income, a woman with a second pregnancy has the right to submit an application to her employer with a request to change her years. In it she:
- refers to Article 14 of Federal Law No. 255, concerning insurance payments for temporary disability of working citizens;
- indicates which years need to be changed, and to which ones;
- informs about the reason for such a replacement (informs that during the period to be replaced she was on leave for employment and labor or to care for a minor child).
In August, the Ministry of Labor clarified which years could be included in the replacement. The department emphasized that they cannot be taken arbitrarily. In particular, it noted: while on such vacations in the period 2013-2014, and in 2015 again going on maternity leave, the employee has the right to replace them only for 2012 and/or 2011.
The legislative framework
There are not many fundamental laws and other regulations on this topic. These include:
- Labor Code of Russia - articles 255, 256;
- Federal Law No. 81 – on state benefits for citizens with children;
- Federal Law No. 255 of December 29, 2006 – on the provision of benefits in connection with maternity;
- Letter of the Ministry of Labor dated August 3, 2015 No. 17-1/OOG - explains which years are allowed to be taken for replacement.
Benefits for low-income parents
At the initiative of the President, deputies are working at an accelerated pace on a bill on monthly benefits for low-income families. The document should gain legal force from the beginning of 2018. For children (firstborns) born after its onset, the state will begin to pay additional benefits. But with some restrictions:
- the average per capita income for each household must be less than the regional minimum;
- the child and parent-recipient are Russian citizens living in the territory of the Russian Federation;
- payment of benefits ceases after the baby reaches one and a half years of age.
Recipients of these payments can be both the father and mother of the child. The average benefit in 2018 will be 10,523 rubles. Both working and non-working parents will be able to count on it, because it will be paid from the country’s federal budget.
Still have questions? Ask! Our lawyers are ready to answer all your questions, as well as provide qualified assistance in preparing applications to various authorities.
Source: http://mamkapital.ru/dekretnyj-otpusk/vo-vtoroj-dekret/
Women's rights on maternity leave... (part 2)
Do not work at night, overtime, on weekends or holidays
Base. Labor Code of the Russian Federation article 96 part 5, article 99 part 5, article 259 part 1
How it works.
The Labor Code allows you to work both at night and on weekends. There are jobs where night shifts are needed, and sometimes people are called in to fix an accident. But pregnant women and women with small children have their own rules.
Pregnant women should not work:
1) At night - from 10 pm to 6 am.
2) On weekends - they are determined by the employment contract or local regulations of the employer. If the company has a six-day week, you can work on Saturdays.
3) On holidays - their list is in the labor code.
4) Overtime - at any time other than specified in the employment contract.
Even if a pregnant woman wants to help complete an important project, she should not be detained after work. This is prohibited by the labor code - even if a woman wants to work more than expected.
When a woman gives birth to a child, she can be required to work at night, on weekends, on holidays and overtime, but only with her consent. It must be in writing, and the woman has the right to refuse. This rule applies until the child turns 3 years old.
In theory, the employer should say something like this: “Dear Galina Alekseevna, we really need you to work an extra three hours today. We have an emergency situation. But you can refuse and go home to your child. If you agree to help, please sign here and here - and let’s quickly finish the report. And don’t forget to check that we paid you extra at the end of the month.”
Visit doctors during working hours without loss of salary
Base. Labor Code of the Russian Federation Article 254 part 3
How it works.
Pregnant women in Russia spend a lot of time in antenatal clinics: they go for regular examinations, take tests, visit specialized doctors like an ophthalmologist and endocrinologist, and also sit in queues. Sick leave is issued only if you go to hospital. Everything else has to be done after work or during working hours. Not everyone knows that for this you won’t have to ask for time off and lose money in your salary.
The law allows pregnant women to visit doctors at a convenient time, even during work, and receive an average salary for this. That is, the employer pays pregnant women for the time spent in line at a consultation. And sometimes you can easily spend half a day there. Even if the employer is dissatisfied with absence from work every two weeks, he does not have the right to fire a pregnant woman for absenteeism.
Here's a practical example.
The girl worked at Russian Post. When she was six months pregnant, she needed to see a doctor. She warned the manager about this and went to the reception.
When she returned, she was sent to the personnel department and forced to resign by agreement of the parties. But it’s better not to offend pregnant women: the girl went to court.
She forced her employer to reinstate her and pay for all the days she was forced not to work.
Do not go on business trips or on shifts
Base. Labor Code of the Russian Federation article 259 part 1, art. 298
How it works.
Read also: Sobyanin box for newborns
Women with small children - up to three years old - cannot work on shifts, that is, far from home, when it is not possible to return to their family every day.
This is not a right that can be waived, but a ban - the employer simply cannot accept women with small children for shift work.
This guarantee was introduced in the interests of the family, so that the mother would be close to the child and there would be a familiar social environment around them.
Mothers of small children can go on business trips if they want. The employer must obtain written consent from them and explain that it is not necessary to agree. If a woman has given birth and does not want to go to seminars, conferences and inspections, she has every right.
Pregnant women cannot go on business trips or work shifts. Such a guarantee is needed in order not to put pregnant women in a position where it is inconvenient for them to refuse the employer’s request.
They should not even be offered to work far from home. Even if an interesting conference is being held in another city, the employer cannot send a pregnant woman there.
If she really wants to go there, she will have to take time off and go at her own expense.
Receive benefits from the state.
Base. Fast. Government dated April 21, 2011 No. 294, Federal Law No. 255-FZ Art. 2, Federal Law No. 81-FZ
How it works.
Pregnant women and parents are paid benefits from the budget. Working mothers and fathers register them through their employer, and the FSS pays the money - the social insurance fund. Money for benefits is taken from a common pot where all employers pay contributions for their employees.
When an employer says that he does not have money for benefits or does not want to pay out of his own pocket, he is lying. Although the employer will first have to give his money, then the Social Insurance Fund will compensate for it. The benefit is not a gesture of goodwill from the employer, but a government guarantee. The employer simply participates in the mechanism for providing it.
In many regions of Russia, the “Direct Payments” project is now in effect, when benefits are transferred to the card directly from the Social Insurance Fund. This reduces the likelihood that the employer will not transfer the money or will delay it. But in any case, an application for benefits must be submitted through the employer.
Here are the benefits that working pregnant women, mothers and fathers receive from the Social Insurance Fund:
1) Maternity benefit - a pregnant woman receives it after the 30th week immediately for the entire maternity leave. There is a calculator on the FSS website for calculations. During normal childbirth, maternity pays for 140 days. A woman can give birth earlier or later than the due date, but this will not affect payments.
2) Allowance for early registration of pregnancy - a payment of several hundred rubles for women who registered in the first 12 weeks. They pay along with maternity benefits.
3) Benefit for the birth of a child - it is paid to one of the parents. The benefit can also be applied for through the employer; you will need a certificate from the other parent that he did not receive it. Now the benefit amount is RUB 17,479.73, and from February 1, 2020 it will be slightly more.
4) Child care benefit - it is received by the mother, father, grandmother or other relative who stays at home with the child. The benefit is paid every month until the child turns 1.5 years old. Amount - 40% of salary. You can find out or check the amount on the FSS website.
Working women receive these benefits through their employer: they need to write an application and attach supporting documents. This may be a sick leave certificate, a birth certificate and a certificate of birth of a child.
Part-time workers receive maternity benefits from each employer based on how much they earn there. But child care benefits are issued only for one place of work. From all other places you need to collect certificates of earnings: the benefit will be calculated based on the total amount of income. It is important not to forget to take certificates from all places of work for the last two years.
If the employer closed or the individual entrepreneur stopped registering while the woman was on maternity leave, social security will pay her benefits, and its amount will not change. It is important that the employment contract states that the reason for dismissal is liquidation of the company. If you leave your job by agreement of the parties or at your own request, the benefit will be minimal.
If the company has not yet been liquidated, but is no longer active, the benefit can be issued directly through the Social Insurance Fund. This works even in those regions where direct payments have not yet been introduced. The FSS will assign benefits itself if a woman has an employment contract, but the company no longer exists, goes bankrupt, or there is simply no money in the accounts.
If, in addition to an employment contract, you also have the status of an individual entrepreneur or self-employed, you can make a voluntary contribution to the Social Insurance Fund and thus increase the amount of maternity benefits: it will be paid both at work and directly from the Social Insurance Fund. But the fee must be paid before the end of the year before going on maternity leave.
This will not work with child care benefits: they are paid either at the place of work, or as an individual entrepreneur - in the Social Insurance Fund.
If a woman is a director in a company and pays contributions, she is also entitled to all payments and benefits, like an ordinary employee with an employment contract.
It often happens that one of the founders of the company or its sole founder acts as a director. In this case, the benefit will also be paid - based on the size of the director’s salary.
No contributions are paid on dividends that the founders distribute among themselves, so they do not affect the amount of the benefit.
Receive salary and child benefits at the same time
- Base. Labor Code of the Russian Federation Article 256 part 3
- How it works.
- The law allows women to receive child care benefits and work at the same time. There are two options:
- 1)work from home;
- 2) work part time.
Working from home and remote work are different things from the point of view of the labor code. Therefore, it is possible to write articles from home and care for a child, but it is not a fact that the Social Insurance Fund will agree to pay benefits in this situation.
It is safer to apply for a part-time day so that the benefit is not cancelled.
If the employment contract says that work is done at home, there are no questions; you can quote the labor code verbatim and receive benefits in addition to your salary.
Partial days are also a relative thing. The law does not explain how many hours the working day should be reduced; disputes on this issue have been going on for many years. On the one hand, the law does not stipulate a minimum.
This means that the FSS does not have the right to install it; you can shorten the day by at least half an hour. On the other hand, this is a benefit for those caring for a child, and an extra half hour will not provide such an opportunity.
There is an abuse of rights.
Now the FSS recommends reducing the working day by at least three hours. You can follow this principle: if the state pays an additional 40% of your salary, then you can work 40% less. That is, the loss in wages should be approximately equal to the amount of the benefit. Then there will definitely be no complaints.
Sometimes there is no loss of wages at all. And they pay benefits.
For example, marketer Elena works part-time under an employment contract with a salary of 40 thousand rubles. She gave birth to a child and switched to remote work. She continues to work in the same company part-time, that is, part-time - 4 hours a day. Elena will write an application for parental leave and will receive both her entire salary and a monthly allowance.
Receive the standard child deduction.
Base. Tax Code of the Russian Federation Art. 218 clause 1 sub. 4
How it works.
Deductions are an opportunity to reduce your income on which you need to pay personal income tax. If a child is born, the right to a deduction appears. As a result, the tax amount will be less, and the remaining part of the salary in hand will be more.
The amounts of the monthly deduction are as follows: for the first and second child - 1,400 RUR, for the third and subsequent ones - 3,000 RUR. A separate deduction is given if the child has a disability: another 12,000 RUR. The savings will be 13% of these amounts.
That is, a working mother or father of one healthy child will save 2,184 RUR per year if the annual salary does not exceed 350,000 RUR. When the salary from the beginning of the year exceeds 350,000 RUR, deductions will no longer be applied.
Earn work experience and points for your pension without even working
Base. Federal Law No. 400-FZ article 12 part 1 paragraph. 2 and 3
How it works.
The retirement experience, which allows you to count on an insurance pension, includes not only work time, but also maternity leave time. You can stay at home with your child and accumulate experience and points for retirement.
Here are the periods included in the length of service for retirement:
1) Maternity leave - it is documented as sick leave, and all time spent on sick leave is included in the pension period. Additional pension points are not awarded.
2) Parental leave for up to one and a half years - maximum 6 years for a lifetime. Pension points are awarded: the more children, the more points. For a year of maternity leave, you can get 1.8 points if the child is the first, 3.6 points if the child is second and 5.4 points if the child is third or fourth.
The remaining part of maternity leave is not included in the pension period and does not provide an opportunity to accumulate pension points. The Labor Code allows you to be on parental leave for up to three years, but from a pension point of view this is unprofitable. But if there are at least three children, the mother will be able to retire earlier.
Restore the statute of limitations for labor disputes
Base. Labor Code of the Russian Federation Article 392 part 2
How it works.
The statute of limitations is the time during which you can ask the court to understand the problem and protect your rights. It is believed that if a person has not gone to court during this time, then the issue is not particularly important for him. If he does file a lawsuit, the defendant will have the right to claim that the statute of limitations has passed. The court will not consider the case, and the plaintiff will have to deal with the problem himself.
In labor disputes, the statute of limitations is short: dismissal can be appealed within a month, non-payment of wages - within a year, and all other violations - within three months. A missed deadline can only be restored if there is a good reason.
The Supreme Court also includes maternity leave as such valid reasons. The logic is this: while caring for children, a woman is focused on raising and protecting them.
First of all, she thinks about the children, and only then about herself, her violated rights and Russian legal proceedings. Even if this woman is a professional lawyer.
Therefore, during maternity leave, you don’t have to go to court, and after leaving maternity leave, you can restore the statute of limitations and demand from the employer everything that he owes.
Take note of this logic of the judicial panel in order to use it to your advantage: “First I was on sick leave for pregnancy and childbirth, then I was caring for a child, but now I have reached the court and am demanding my money.” If you are an employer, also keep in mind: an unfairly fired mother may show up and punish you even years later.
How to calculate maternity benefits: example
The procedure for calculating maternity benefits (M&B) is directly affected by the employee’s length of service at the time she went on maternity leave and her earnings for the last 2 years of work. Let's look at how to calculate maternity benefits using an example: formulas and rules.
How to calculate the allowance for BiR
The procedure for assigning and calculating maternity benefits is enshrined in Art. 12-14 of Law 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”
- If an employee has an insurance period of more than 6 months and received a salary for 2 years preceding the year of maternity leave, the B&R benefit must be calculated using the following formula:
- SDZ x DO
- Where:
- SDZ - average daily earnings. It is taken for the 2 years preceding the year of maternity leave;
- DO - days of maternity leave.
- Let's look at how to calculate the average daily earnings and how many days the labor and employment leave lasts.
Read also: Reducing child support at the birth of a second child: sample application
How to calculate average earnings
If an employee goes on maternity leave in 2020, the average earnings are taken for 2019 and 2018. If the previous decree fell within these 2 years, earlier periods are included in the calculation.
For the purpose of calculating benefits, earnings are considered together with personal income tax - therefore, it is more than the salary paid out.
Average daily earnings for 2 years are calculated using the formula:
Deflator coefficients approved for 2020
- (ZP1 + ZP2): 730
- Where:
- ZP1 - salary for 2018;
- ZP2 - salary for 2019;
- 730 is the number of days in 2018 and 2019.
If one of the two calculated years is a leap year, then the number in the formula will change to 731. So, 2020 is a leap year, and when calculating benefits in 2021 or 2022, the number 731 will be indicated in the formula.
The number 730 or 731 must be reduced by the number of days in which the employee:
- was on previous maternity leave, parental leave or sick leave;
- was released from work with maintenance of salary (partial or full), for which insurance premiums were not charged.
If there were no such days, the number 730 (731) is used in the formula without changes.
The average daily earnings (ADE) calculated using the above formula should not exceed the limit established by law. If it exceeds it, then the SDZ is taken equal to the limit. When a worker goes on maternity leave in 2020, the average daily earnings limit is 2,301.37 rubles. Let's look at how this value is calculated.
How to calculate the average daily earnings limit for maternity leave
- The limit is calculated very simply:
- (PB1 + PB2): 730
- Where:
730 - a fixed value that does not depend on whether one of the years involved in the calculation is a leap year (clause 15(2) of the Regulations on the specifics of the procedure for calculating benefits, approved by Decree of the Government of Russia dated June 15, 2007 No. 375);
We receive a certificate for maternity capital 2018
- PB1 - the maximum base for insurance contributions to the Social Insurance Fund for the first year preceding the decree;
- PB2 - maximum base for contributions to the Social Insurance Fund for the second year;
- When calculating the average daily earnings limit for 2020, take into account the base:
- for 2018 - 815,000 rubles;
- for 2019 - 865,000 rubles.
The maximum base for contributions to the Social Insurance Fund for 2020 has already been established and amounts to 912,000 rubles. This value will need to be taken into account when calculating the limit on benefits for employees going on maternity leave in 2021 and 2022.
Thus, the maximum average daily earnings in 2020 will be 2,301.37 (815,000 + 865,000) : 730.
How many days does the BiR leave last?
Maternity leave lasts:
- 140 days - if a woman is pregnant with one child, and he was born without any complicated childbirth;
- 156 days - in case of complicated childbirth in case of pregnancy with one child;
- 194 days - during pregnancy with two or more children.
Example of calculating maternity benefits
- Let's look at how to put everything we talked about above into practice.
- Example
- Accountant Ivanova, pregnant with one child, will go on maternity leave in February 2020. Her earnings:
- in 2018 - 750,000 rubles;
- in 2019 - 864,000 rubles.
In 2018, Ivanova was on sick leave for 10 days. She gave birth without complications.
- Let's calculate the average daily earnings: (750,000 + 864,000): (730 - 10) = 2,241.67 rubles.
- This amount is less than the limit, so the benefit is calculated according to it.
- Let's calculate the allowance for accounting: 2,241.67 x 140 = 313,833.80 rubles.
The resulting value must be compared with the maximum benefit amount. In 2020 it is 322,191.80 rubles. (2,301.37 x 140).
Since the benefit we calculated does not exceed the limit, Ivanov will receive maternity benefits in the amount of 313,833.80 rubles.
The following articles will help you calculate benefits in other situations:
Amount of benefit for the birth of a child in 2018
Let's sum it up
- The employment and labor allowance, if the employee has 6 months of experience, is calculated from the employee’s average earnings for the 2 years preceding her maternity leave.
- The benefit calculated from average earnings should not exceed the limit established for the year. In 2020 it is equal to RUB 322,191.78.
- The number of days of maternity leave depends on how many children were born and how the birth went.
Source: https://blogkadrovika.ru/rasschet-posob-po-beremennosti-2020/
Maternity payments: changes and how to calculate - Evle
Maternity benefits are one of the types of payments that relate to social insurance.
In 2020 there will be minor changes in the amount of payments, and therefore the issue should be considered in more detail before the New Year in order to know what to expect.
After all, maternity payments are one of the most important, as they replace income for a woman who is temporarily unable to work due to her condition. How maternity benefits are calculated in 2020 – let’s figure it out further.
The legislative framework
When it comes to maternity leave and payments during this period, you should immediately refer to two laws:
- Federal law on compensation for citizens with children.
- Federal law that establishes the payment of benefits for temporary disability, pregnancy and childbirth.
According to these two laws, the following can receive maternity leave:
- Officially working women.
- Those who lost their jobs due to liquidation of the organization in the last 12 months.
- Full-time students.
- Military personnel under contract.
- Women who have adopted a child or children.
For them, in addition to all other periods, the following will also be covered by insurance:
- Pregnancy.
- Childbirth.
- Caring for a child until he reaches the age of one and a half years.
During these periods, the employee cannot perform her direct duties at the workplace, which means she loses part of her income. To partially replace them, the state pays:
- Compensation under the BIR is a one-time payment.
- Payments for child care are monthly for one and a half years after the birth of the child.
- Care allowance – monthly from one and a half years to three years.
It is important to note that if a woman simultaneously receives the right to care products and maternity care, then she will have to choose only one. It is also worth noting that if a woman did not go on maternity leave and did not exercise her right to it, then she is not entitled to any payments, since she cannot receive maternity benefits and wages at the same time.
Everything is paid and calculated by a government agency called the Social Insurance Fund.
Documents for receiving compensation
The laws proposed for review in the last section also specify what documents will need to be collected to obtain maternity leave:
- Application for the assignment of benefits, which is drawn up in free form. Examples can be easily found on the Internet.
- A sick leave certificate issued only when a woman is registered at a medical institution.
- Certificate of earnings using this form. According to the new rules, data is collected two years before the current one, and the applicant’s average earnings are calculated from it.
These documents for paying maternity leave can be:
- Hand over to the FSS office in person.
- Send electronically.
- Send by mail – copies are sent, not originals.
Before collecting a package of documents for calculating and calculating maternity benefits, you should immediately decide how it will be sent. After all, you can choose to issue sick leave certificates electronically.
Payment terms for BIR
As soon as the necessary package of documents is collected, it must be transferred to the Social Insurance Fund within six months from the end of maternity leave. Maternity benefits are calculated and accrued based on them.
If everything is in order with the documents, then the insurers will calculate the benefit, which is paid within ten calendar days after receiving the package, if the employer paid all insurance premiums.
When the maternity benefit is paid by the employer, it is accrued to the employee with her next salary. If maternity leave is issued by social security authorities, the funds will be paid no later than the 26th day of the month following the one in which the documents were accepted.
The deadlines for paying maternity leave are based on production calendars. They are paid in full for the entire vacation period.
How benefits are calculated
The amount of the maternity payment is the result of multiplying the daily maternity benefit by the number of days of this sick leave.
The daily allowance will depend on how much the employee received as salary during the pay period, only the last 24 months. Everything will be calculated for 2020, that is, we will take 2019 and 2018.
- First, you will need to determine the average earnings for a sample calculation of sick leave for pregnancy and childbirth in 2020.
- Let's assume that an employee earns 20,000 rubles, including all bonuses and other payments. Then her average daily earnings will be calculated as:
- 20,000 x 24 / 730 = 657.53, where:
- 24 is the number of months.
- 730 – number of days. When the amount is calculated in 2021 and 2022, you will need to take 731 days, since 2020 is a leap year.
We received 657.53 rubles of daily earnings. Here, unlike sick leave payments, the employee’s length of service is not taken into account, so 100% of the amount will be hers. However, if she works for less than six months, then maternity leave will not be higher than the minimum wage. For 2019, for example, it is 11,280 rubles.
657.53 x 140 = 92054.2 rubles, where 140 is the number of days of maternity leave. You can check how this is calculated using the benefit calculator available here.
Everything will be calculated a little more complicated if the employee earned different amounts in different years, or if she went on sick leave during these two years. Other nuances will be discussed below.
Important Details
It is worth paying attention to them so that all calculations are made correctly:
- If salaries in a region are calculated based on the regional coefficient, they are also calculated when paying.
- When calculating, the number of days of maternity leave may also vary. For example, childbirth with complications gives the right to at least 156 days of leave instead of 140, and 194 days are allocated in cases of multiple pregnancies - twins, triplets, etc.
- If a woman did not work for the last 24 months before maternity leave or received less than the minimum wage, then the average earnings are determined from the current minimum wage at the time the leave began. It is worth recalling that the minimum wage and the cost of living are now equal to each other.
- If a woman works for several employers, then such vacation pay can be obtained from both. This is usually done to choose where the payments will be greater, since it is impossible to receive compensation from two sources.
- The calculation of maternity leave for military personnel depends on their salary; for female students, it depends on the size of the scholarship.
- After the child becomes one and a half years old, the amount of the benefit decreases. To calculate this, not 100% of the accrued average daily earnings is taken, but only 40. Only civil service workers will be able to keep their 100%.
- If a woman is already on maternity leave when registering her pregnancy, then she can be calculated not according to previous years, but those that were before the first maternity leave.
It is also worth noting that since the salary threshold for calculations was increased in 2019, maternity leave will also increase from 2020. More on this in the next section.
Changes 2020
There will be no changes in the principle by which maternity payments are calculated next year. However, the minimum and maximum earnings on which calculations are made will change.
The annual minimum in 2020 will be 52,921.72 rubles, and the maximum is 332,191.32 rubles. That is, over two years, this is 105,843.44 and 664,382.64 rubles, respectively.
An employee who earns more than the maximum amount will not be able to use her entire salary to calculate maternity benefits. Here the established maximum is simply taken, and the excess is not taken into account. That is, she simply receives the maximum possible amount of maternity leave.
The minimum and maximum amounts are also set, but they are calculated from the minimum wage.
Understanding how maternity leave is calculated in 2020, as well as maternity benefits, is not as difficult as it might seem.
The main rule is to take into account all the data, subtract unnecessary income and days in a timely manner, and you can always check yourself using maternity calculators, of which there are a lot now. The calculation principle, as mentioned earlier, will not change in 2020.
Therefore, maternity benefits can already be calculated in advance, then they will simply need to be compared with the minimum wage, which will be established from January 1, 2020.