In accordance with Article 139 of the Labor Code of Russia, in any mode of work, the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the average salary is retained for the employee. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.3 (the average monthly number of calendar days).
In accordance with Part 1 of Article 11.2. Federal Law No. 255-FZ of December 29, 2006, monthly payments are made in the amount of 40 percent of average earnings. This norm only indicates the procedure for calculating benefits based on the amount of average earnings, but does not indicate that the employee retains average earnings during the period of parental leave.
In accordance with paragraph 5 of the regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of Russia dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages,” when calculating average earnings, time is excluded from the calculation period, as well as accrued during this time amounts if:
A) the employee retained his average earnings in accordance with the law Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;
B) the employee received temporary disability benefits or maternity benefits;
C) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
D) the employee did not participate in the strike, but due to this strike he was not able to perform his work;
E) the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
E) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.
Consequently, the period of parental leave is excluded from the calculation period for payment of vacation pay on the basis of subparagraph “e” of paragraph 5 of the regulation on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of Russia dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating the average salary "
In accordance with paragraph 6 of the regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of Russia dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages,” if the employee did not have actual accrued wages or actually worked days for the payroll period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with paragraph 5 of these Regulations, average earnings are determined based on the amount of wages actually accrued for the previous period equal to the billing period.
Therefore, if an employee goes on another vacation in the month of his return from maternity leave, which, together with maternity leave, lasted more than twelve calendar months and if during this period the employee had no other income, the calculation period for calculating vacation pay is determined as 12 calendar months preceding calendar month last year, the month of the same name when such an employee goes on vacation in the current year.
For example, an employee returned from maternity leave in May 2014 and goes on another vacation in the same month. At the same time, maternity leave lasted one and a half years, and maternity leave lasted 140 days, and during the periods of these leaves the employee had no other earnings paid by you, it should be calculated based on his earnings for May 2012 - April 2013, excluding from it are the days of maternity leave and child care leave falling during this period, that is, from his earnings for the days he actually worked from May 1, 2012 to the start date of maternity leave. If such an employee returned from parental leave in 2014, and goes on another leave in May 2014, calculate his vacation pay based on his earnings for the days he actually worked in April 2014, even if he returned from leave on child care on April 30. If during May 2013 - April 2014 you paid such an employee any other amounts of earnings (for example, for working part-time during parental leave), calculate vacation pay based on these amounts (including wages for work worked in April days if the employee returned from parental leave in April 2014). At the same time, do not take into account the income paid by other employers to this employee when calculating vacation pay. If you did not pay such an employee any income in the form of earnings for May 2013 - April 2014, then calculate vacation pay based on all the income you paid him in the form of earnings for the period from May 2012 to April 2013, including earnings for the period of maternity leave, child care leave and between these leaves, if such income came from you. At the same time, do not take into account the income paid by other employers to this employee when calculating vacation pay.
The same should be done if you did not accrue or pay any income in the form of wages to such an employee for the period from May 1, 2012 to April 30, 2014 inclusive. For example, if an employee was on parental leave for up to three years, without having any income from you in terms of earnings for the period from May 1, 2012 to April 30, 2014 inclusive, but had any earnings from you for the period from 1 May 2011 to April 30, 2012 inclusive.
If you did not accrue or pay any income to the specified employee in the form of earnings for the period from May 1, 2011 to April 30, 2014 inclusive, calculate his vacation pay based on his earnings for the days he actually worked in May 2014 based on paragraph 7 of the regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of Russia dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages.”
And only if you did not accrue or pay any income in the form of earnings to the specified employee for the period from May 1, 2011 to the date of the start of his next vacation inclusive, calculate his vacation pay based on paragraph 8 of the regulation on the specifics of the procedure for calculating the average salary, approved by a government decree Russia dated December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average salary” based on the established tariff rate, salary (official salary).
Also Special attention attention should be paid to calculating the length of service that gives the right to annual paid leave. There is an opinion that the period of maternity leave is included in such length of service, based on the absence in Article 121 of the Russian Labor Code of a direct indication of its exclusion. Let's try to analyze this belief from the point of view of the law. Indeed, Article 121 of the Labor Code of Russia states that the length of service giving the right to annual basic paid leave does not include the time an employee is absent from work without good reason, including due to his removal from work in the cases provided for in Article 76 of this Code , and the time of parental leave until the child reaches established by law age. Maternity leave is not on this list. Article 121 of the Russian Labor Code also states that the length of service that gives the right to annual basic paid leave includes the time when the employee did not actually work, but is beyond him in accordance with labor legislation and other regulations. legal acts, containing labor law norms, collective agreements, agreements, local regulations, the employment contract preserved the place of work (position). But at the same time, there are no regulations directly indicating that the employee retains his place of work (position) during the period of his maternity leave. Therefore, the inclusion of the period of maternity leave in the length of service giving the right to annual paid leave is illegal? There is no answer in the legislation, since Article 261 of the Russian Labor Code only prohibits the termination of an employment contract at the initiative of the employer with a pregnant woman, but does not talk about preserving her place of work (position) for the period of maternity leave. Consequently, the inclusion of maternity leave in the length of service giving the right to annual paid leave is legal only in cases where it is provided for by a collective agreement, agreements, local regulations and (or) an employment contract.
This is my understanding of the current regulations, which may differ from their understanding by others, but you can use the arguments outlined above if the situations described above arise in you.
Let's look at what each of the payments represents.
Maternity benefit (M&B)
By law, an employed woman can go on maternity leave when her pregnancy reaches thirty weeks. If the ultrasound shows not one child, but twins, then the time for going on vacation is moved forward by two weeks. From now on, the pregnant woman can stay at home, and her salary is replaced by maternity benefits.
But not only employed people are entitled to maternity benefits. Those who lost their jobs due to the liquidation of an enterprise, full-time students, and contract military personnel can also apply for money from the state. In addition to pregnant women, this benefit can be applied for by adoptive parents who belong to the categories listed earlier.
Payments for childbirth will not be made if a woman has left one maternity leave for another and is already receiving money to care for her first child. You can only choose one of the payments. It is convenient to compare which benefit will be higher in cost using a maternity benefits calculator.
Also, don't count on financial assistance, if you refuse to go on maternity leave in favor of a workplace. The accrual of benefits will begin only after the application for leave has been written.
To be paid maternity benefit will be the employer or the social security department. To complete it, you must write an application accompanied by a maternity sick leave certificate. You can get the latter at the antenatal clinic. It is issued at thirty or twenty-eight weeks of pregnancy.
To calculate maternity benefits, you will be required to present a certificate of average earnings from all employers if you are registered with several organizations. Documents can be provided in person or sent by email.
The maternity benefit is paid in full, which is why it is a one-time benefit. For working women, the allowance is transferred to the card along with the nearest wages, unemployed - by mail or to a bank account before the 27th day of the month following the one in which the application was written.
The calculation of benefits is determined by the employment option. For workers it is equal to the average earnings, for those who lost their jobs due to liquidation - 613.14 rubles, for female students - the amount of the scholarship, for contract workers - the amount monetary allowance. However, if you work at the place from which you are going on vacation for less than half a year, then the amount of payments is limited to the minimum wage.
The minimum value of payments in 2018 is the minimum wage, and the maximum is limited to: 282,106.70 rubles. - during normal childbirth; RUB 314,347.47 - during complicated childbirth; RUB 390,919.29 - during multiple pregnancy.
Read more about payment of child benefits
Question answer
Can the child's father receive a BiP?
The father and other family members cannot, since this benefit is intended only for women.
What is the application period?
It is better to apply for benefits immediately upon receipt in consultation sick leave. There is no need to delay, since the period is limited when the child reaches six months of age.
When do you receive benefits?
Benefits are paid either until the 27th of the month following the application, or on the day of salary.
To calculate it you need to calculate average income for the last two years and multiply it by the number of days of maternity leave (140/156/194 days). You can also do this using our calculator.
Salary for what period is taken into account in the calculation and does this period include sick leave and vacation?
Income for the two years preceding the decree is taken into account. For example, if you went on maternity leave in 2018, your income for 2016 and 2017 is averaged. Vacations are also included in the calculations. The exception is sick days and maternity and child care leave. In the case when one maternity leave follows another without going to work, this period can be replaced in the calculation by other years when wages were calculated.
Is it possible to fire a pregnant woman and where can she apply for payment if the company goes bankrupt?
If you are in a position, then you can be fired only in case of bankruptcy and liquidation of the organization, but the benefits will still be paid. To do this you need to submit an application and necessary documents to the social security authorities, having the relevant certificates in hand.
How are maternity benefits calculated if a woman worked two jobs?
When combining benefits during the two years preceding the maternity leave, both employers are required to pay benefits.
How will benefits change if I worked part-time?
If a woman worked part-time before maternity leave, the benefit will also be half as much as if she worked full-time.
Is there a benefit if a pregnant woman is studying at a university?
For full-time students, benefits are calculated based on the amount of the scholarship.
Where should the unemployed go?
Payments of benefits to unemployed pregnant women are carried out by social protection authorities.
Birth benefit
If maternity payments BiR are issued and accrued even before the child is born, then this payment can be received only after his birth. The benefit is provided to either parent and is a one-time payment. If you have not one, but two or more children at once, then the amount is allocated to each of them. In case of accidents when a child is stillborn, it is not paid.
Today the minimum payments are 16,350.33 rubles. The amount may increase by multiplying by the regional coefficient, depending on the area of residence. This payment does not depend on income, length of service and other factors.
To receive the money owed, you must contact the accounting department at your enterprise or the nearest FSS department with a corresponding application. You will be asked to attach to it a birth certificate, which is issued upon discharge from the maternity hospital, and a certificate stating that the child’s father did not formalize the payment. When applying to the social security service, unemployed people also need to have with them an extract from their work record book, if available.
Read more about applying for child birth benefits.
Question answer
When should I apply for benefits?
The application and certificates must be submitted no later than the child turns six months old.
When should benefits be paid?
The payment is transferred no later than ten days after writing the application or before the 27th of the next month.
How are maternity benefits calculated at the birth of a child?
The one-time benefit is calculated by multiplying by the basic and regional coefficient, and the number of children born is also taken into account. The calculator will help you calculate them quickly and accurately.
If I am unemployed and my husband is employed, can I apply for benefits for him?
Yes, payment to either parent is allowed. But then he needs to provide a certificate stating that you did not receive this money and do not claim it.
Child care allowance up to one and a half years old
As soon as maternity leave comes to an end, the child’s mother or another relative (not necessarily a close one) can take out a leave to care for him, which will last until he reaches the age of 1 year and 6 months. The benefits due to those on vacation are no longer accrued as a lump sum, but monthly. It is intended to replace the wages of a person who sits at home with a baby.
Monthly maternity benefits must be issued before the child reaches the age of two. They are paid after drawing up an application, to which is attached the child’s birth certificate. If you are adopting a child, you will need a certificate confirming this.
Additionally, you must provide a certificate stating that the other parent (or both, if another relative is with the child) does not receive this benefit. If over the past two years you have managed to change your place of employment, then you also need to take a certificate from your previous employer with the amount of your salary. This certificate will be required to calculate the amount of maternity leave. All documents can be submitted not only in person, but also via the Internet.
Within ten days after submitting the documents, you will be assigned a benefit, which will be paid monthly until the baby turns 1 year and 6 months. The payment day coincides with the salary transfer.
This benefit depends on the average income for two years and amounts to 40% of its value. However, options for paying a fixed amount are possible. In 2018, the minimum payments are as follows: for the first child - 3788.33 rub., for the second and subsequent children - 6284.65 rub. per month. The maximum is limited to RUB 24,536.57/month.
Read more about the intricacies of applying for child care benefits for children up to 1.5 years old
Question answer
Can someone other than the child's mother receive benefits?
In addition to the child’s mother, any relative can take leave to care for the child. For example, if a wife’s salary is higher than her husband’s, then it is more profitable for her to go to work and to arrange maternity leave for her husband.
How are payments calculated?
Monthly payments are calculated as the average daily earnings over the last two years, multiplied by 40% and an indicator of 30.4. The amount of earnings itself cannot be higher than the established control values, which change annually and are recorded in the Social Insurance Fund database. Our calculator allows you to simplify the calculation of maternity benefits online.
What to do if another child is born during maternity?
At the birth of another baby, the mother can choose the benefit that is more profitable for her to receive. Payments for a second child are usually higher, so women often choose this option. This is permitted by law.
Will benefits continue to be paid if I go back to work and maternity leave has not yet ended?
If you work full time, the benefits will stop being paid. However, you can shorten it by just a couple of minutes, and the benefit will remain, since the law does not stipulate how long the shortened shift should last. There is only a minimum limit of 4 hours. This scheme is only possible when the benefit is paid by the same employer you work for.
How are maternity pay calculated when working two jobs?
You are entitled to payment from only one employer. From whom exactly, you choose yourself. Also take a certificate stating that the benefit was not paid elsewhere.
What to do when liquidating a company?
You must apply for benefits to the social security authorities.
Here is an excerpt from Federal Law dated December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity"
Article 11.1. Conditions and duration of payment monthly allowance for child care
- A monthly child care benefit is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are on parental leave, from the date of granting child care leave until the child reaches the age of one and a half years.
- The right to a monthly child care allowance is retained if the person on parental leave works part-time or at home and continues to care for the child.
- Mothers entitled to maternity benefits, during the period after childbirth, have the right from the day of birth of the child to receive either a maternity benefit or a monthly child care benefit with credit for previously paid maternity benefits if the amount of the monthly Child care benefits are higher than maternity benefits.
- If a child is cared for by several persons at the same time, the right to receive a monthly child care benefit is granted to one of these persons.
Child care benefit up to 1.5 years in 2020 paid to persons who care for a child during the leave of the same name.
Please note that leave is provided until the child reaches three years of age, and benefits are paid only up to one and a half years.
Who is paid child care benefits up to 1.5 years of age?
Unlike the maternity benefit, which is paid only to the mother of the child, in 2020 other relatives can also receive a childcare benefit for up to 1.5 years: father, grandmother, etc., the main thing is that they actually care for the child and are therefore deprived of the opportunity to receive wages or other income. If the baby is cared for by two or more relatives, at their choice.
Amount of benefit for child care up to 1.5 years
By general rule,amount of child care benefit is . In some cases, payment is made in .
From February 1, 2019 minimum amount of care allowance for the first child is 3,277 rubles 45 kopecks, for the second and subsequent children - 6,554 rubles 89 kopecks, from January 1, 2020 maximum size care benefits - 27,984 rubles 66 kopecks. The following are entitled to benefits in the specified amount:
mothers dismissed during pregnancy due to the liquidation of the organization
mothers, fathers, guardians, full-time students
relatives caring for a child in the event of deprivation of parental rights to the mother and (or) father
Calculation of child care benefits up to 1.5 years
For convenience, we present the calculation algorithm child care benefits in 2020 in the form of a diagram:
Child care allowance
equals
average earnings for the two previous calendar years (must not exceed for each year the maximum base for calculating insurance contributions to the Social Insurance Fund: in 2018 - 815,000 rubles, in 2019 - 865,000 rubles, that is, for calculations we choose an amount that is less)
divide
by the number of calendar days in the same period (excluding periods of temporary disability, maternity and child care leave, the period of release from work with retention of salary). We get the average daily earnings, which cannot be more than the control value (= the amount limit values(see above) divided by 730)
multiply
by 30.4
multiply
by 40%
Payment terms for child care benefits up to 1.5 years
You can apply for child care benefits in 2020 no later than the day the child reaches the age of one and a half years.
Note: Regardless of the date of application, the benefit in 2020 will be paid for the entire period from the date of provision of parental leave until the child reaches the age of 1.5 years.
When returning to work after a vacation of up to 3 years, can a child immediately take annual leave?
During the vacation period, the employee retains his place of work and position. Therefore, the employee must return to the same position that he held before maternity leave. Parental leave for a child up to three years old ends on the child’s birthday, when he turns three years old. Therefore, the employee must return to work on the next working day. On the child's birthday, the employee is still on vacation. These rules are established Labor Code RF.
Is the employer obliged to provide an employee with annual leave immediately before or after the start of parental leave, if the employee has already fully used the leave for the current working year, and the right to leave for the new working year has not yet accrued?
No, I don't have to. At the request of the employee, immediately before or after parental leave, the employer is obliged to provide annual paid leave (Part 3). At the same time, the employee uses vacation for the current working year (Article 122 of the Labor Code of the Russian Federation). Labor legislation does not provide for the provision of leave earlier than the beginning of the working year for which it is provided. The courts also point to this, see, for example, the ruling of the St. Petersburg City Court No. 33-16777/2012.
Therefore, if an employee has already fully used the vacation for the current working year, then the next vacation in advance immediately before or after the start of parental leave the employer is not required to provide. And we are talking about the order of vacation, which is due and not taken off earlier.
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The right to annual leave after parental leave
You have the right to go on annual paid leave after the end of parental leave, regardless of your length of service with a particular employer (Part 1 of Article 122, Article 260 of the Labor Code of the Russian Federation).
In this case, you can take all unused vacation days both for the current working year and for previous years. However Leave is not granted for a working year that has not yet begun..
In order to provide annual leave after leaving parental leave, the boundaries of the current working year are taken into account, as well as the availability of unused vacation days for previous years and for the current working year. At the same time, parental leave, unlike maternity leave, for the purpose of providing annual leave is not included in the length of service and changes the boundaries of the working year (Article 121 of the Labor Code of the Russian Federation).
1. Before parental leave, annual leave for the current working year was fully used
From 05/11/2015 to 09/27/2015 (140 calendar days) the employee was on maternity leave. At the end of it, she took out maternity leave, which she was on from September 28, 2015 to January 20, 2017.
Since parental leave is not included in the length of service entitlement to annual leave, the employee's working year will change. The period from 09/28/2015 to 02/01/2016, amounting to 127 calendar days, is excluded from the working year. Therefore, it is necessary to adjust the working year, increasing it by the appropriate number of days. To do this, the days that are not included in the working year should be added to the date the employee leaves maternity leave. In the case under consideration, the working year will end on May 27, 2017 (127 calendar days starting from January 21, 2017). The next working year will be considered the period from 05/28/2017 to 05/27/2018.
After the employee returns from maternity leave, the next annual leave can be granted to her after the start of the new working year, that is, no earlier than May 28, 2017.
2. The next working year has arrived before maternity leave
Let’s say from 02/02/2015 to 02/01/2016 is the working year of the employee. During this year, she was granted annual leave of 28 calendar days from 03/30/2015 to 04/26/2015.
From October 1, 2015 to February 17, 2016 (140 calendar days), the employee was on maternity leave. At the end of it, she took out maternity leave, which she was on from 02/18/2016 to 06/10/2017.
Since maternity leave is fully included in the length of service giving the right to annual leave, the working year for which the leave has already been used is considered fully worked and its boundaries do not change.
On 02/02/2016, a new working year began, for which the employee has the right to receive annual leave in full, that is, 28 calendar days. The employee can use them at the end of parental leave by submitting an application for annual leave. But since the boundaries of the working year change (due to the exclusion of parental leave from the length of service), you need to calculate the end date of the new working year. To do this, the days not included in the new working year are added to the date of departure from parental leave.
Thus, in the example given, the period from 02/18/2016 to 02/01/2017, amounting to 350 calendar days, is excluded from the working year. Therefore, the working year will end on May 26, 2018 (350 calendar days starting from June 11, 2017). The next working year will be considered the period from 05/27/2018 to 05/26/2019.
3. Working part-time or working from home during parental leave
During maternity leave, an employee can go to work part-time or work from home without interrupting this leave. Moreover, the time worked is included in the length of service that gives the right to receive annual leave. However, annual leave is not provided in this case; if there are unused days, it is due to the employee at the end of maternity leave (Part 3 of Article 256 of the Labor Code of the Russian Federation; Clause 20 of the Resolution of the Plenum Supreme Court RF dated January 28, 2014 N 1).
Working part-time and at home does not change the boundaries of the working year (part 4 of article 93, part 4 of article 310 of the Labor Code of the Russian Federation).
Another paid vacation: before maternity leave or after?
Shortly before the birth of a child, a woman receives sick leave, giving her the right to maternity leave. But there is also annual leave, which should not be wasted. So the question arises: when is the best time to take it? When is it more profitable to use vacation in financially. How will this choice affect the amount of vacation pay and maternity and child care benefits?
There are three situations:
- woman takes leave before pregnancy and childbirth;
- immediately after the end of maternity leave and before the start of parental leave;
- after the end of maternity leave.
An employee has this right, regardless of her length of service in this organization. That is, even if she has not yet worked for 6 months (she got a job while pregnant), she should still be given annual leave (clause 20 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated January 28, 2014 N 1).
When a woman decides to take another vacation (before or after maternity leave), this will not affect the amount of maternity and child care benefits. The amount of vacation pay will also not change much, unless, of course, recent months before maternity leave, earnings will not increase or decrease significantly. So it’s difficult to recommend the most profitable option here. The total duration of rest will be less during the next leave if you take it immediately after the end of maternity leave, since it will shorten the parental leave to 3 years.
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An employee has the right to take all leave after maternity leave.
As a general rule, employees are entitled to 28 calendar days of paid leave per year (). Employees go on vacation according to a schedule that the company draws up at the end of the year. But there is an exception to this rule. An employee has the right to take paid leave for all 28 calendar days simultaneously before or immediately after maternity leave or after maternity leave. Moreover, the right to rest for an employee arises regardless of the vacation schedule and the period worked (). That is, she has the right to take a vacation in advance.
At the same time, it is not profitable for a woman to take another vacation immediately after maternity leave. Mom does not have the right to simultaneously receive care allowance and vacation pay (dated January 28, 2014 No. 1 “On the application of legislation regulating the work of women, persons with family responsibilities and minors”). The employee uses the days of annual rest, and loses the right to benefits during this time. Therefore, you can explain to the employee that it is more profitable for her to take another leave after the end of child care.
Maternity leave
At the request of a woman, she is granted leave to care for her child until he reaches the age of three years. The procedure and timing of payment of state social insurance benefits during the period of the specified leave are determined by federal laws.
Parental leave can be used in full or in parts by the child’s father, grandmother, grandfather, other relative or guardian actually caring for the child.
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Guarantees for women in connection with pregnancy and childbirth when establishing the priority for granting annual paid leave
Before or immediately after maternity leave, or at the end of parental leave, a woman, at her request, is granted annual paid leave, regardless of her length of service with a given employer.
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Procedure for registering exit from parental leave
A woman has the right to take parental leave in whole or in parts. You can go to work at any time and then leave again for care. You have no right to refuse her.
The procedure for registering a return to work depends on whether parental leave is terminated early or not. The following options are possible:
- the employee returned to work after finishing maternity leave for up to three years;
- the employee returned to work full-time, ending his maternity leave for up to three years early;
- During parental leave for up to three years, an employee works part-time or from home.
If an employee returns to his official duties after the end of parental leave for up to three years, he does not have to write any statement. Do not issue an order to go to work. Mandatory registration by law of this document not provided. It only says that during the vacation period the employee retains his place of work and position (part 4). As soon as the vacation ends, the employee as usual begins his official duties.
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The next annual leave after parental leave for up to 3 years
At the end of maternity leave, the employee can apply to the employer with a request to provide her with annual paid leave. In this case, the organization is obliged to provide leave.
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Calculation of vacation pay after maternity leave
If an employee goes on annual paid leave immediately after maternity leave, then according to clause 6 of the Regulations on the specifics of the procedure for calculating average wages, if billing period there was no income included in the calculation of average earnings to pay for vacations, then the specified period must be replaced by 12 months preceding the month in which the employee went on maternity leave (Letter of the Ministry of Labor of the Russian Federation dated November 25, 2015 No. 14-1/B-972).
The period of being on parental leave is not counted towards the length of service giving the right to annual paid leave, but maternity leave is counted towards the length of service.
Calculate your vacation pay after maternity leave or parental leave as usual. If the billing period consists entirely of children's leave, replace it with the 12 months preceding the month of maternity leave (clause 6 of the Regulations on average earnings, Letter of the Ministry of Labor dated November 25, 2015).
Example. Calculation of vacation pay after maternity leave and parental leave
Petrova was on maternity leave from 04/11/2016 to 08/28/2016 and on parental leave from 08/29/2016 to 06/24/2019. She was granted another leave from June 25, 2019 for 28 days.
The calculation period for vacation pay is from 04/01/2015 to 03/31/2016, since she had no income for the entire 12 months before the start of the vacation.
During this period, she received a salary and bonuses of 370,000 rubles. The entire period was fully worked, except for July 2015, in which she worked for 3 days and was on vacation for 28 days.
ADDITIONAL LINKS on the topic
Time off is an additional day of rest. This is an unscheduled one-day paid leave for the employee’s performance job responsibilities. Application for time off.
Benefit calculator up to 1.5 years
Benefit calculator for up to one and a half years online calculates the amount of three benefits: by average earnings, minimum and maximum. The result changes automatically as you enter data.All rules, limits, regional surcharges and situations are taken into account in the online calculator. Will help increase benefits through clarifications, replacement of years, exceptions of “zero” days.
Labor activity
Only those currently employed can receive a full paycheck.
The unemployed and individual entrepreneurs will receive the “minimum” - calculation according to the minimum wage. For the minimum calculation, salary certificates are not needed.
Full calculation / Minimum / Maximum.
Vacation date
From 01.07.2017 to 31.12.2017 from 01.01.2018 to 31.04.2018 from 01.05.2018 to 31.12.2018 from 01.01.2019 to 31.12.2019 from 01.01.2020 to 31.12.2020
Minimum wage: 12130 ₽
The date you go on maternity leave determines which minimum wage will be used for the minimum calculation, as well as which two years you can take. After all, take this year You can not.
The release date is determined by you yourself. Unlike maternity leave, where the date is determined by sick leave.
If you plan to go on such a vacation in December, you can write an application, for example, for January, so that the current year is included in the calculation.
Regional coefficient
Amount of children
Only children who are under one and a half years old are indicated here.
Salary and income
The salary is taken in full (including personal income tax). Income also includes: vacation pay, official bonuses, business trips (minus sick leave).
The amounts of sick leave, maternity and child benefits are never included in this calculation.
For each year's income are established maximum limit amounts . These amounts are taken into account in the benefit calculator up to one and a half. Income cannot be higher than this amount (you will not be able to enter), because... he does not pay contributions to the Social Insurance Fund. For example, for 2018, such income cannot exceed 815,000 rubles.
Estimated years
They take the two years preceding the year of maternity leave (in 2018 - this is from January 1, 2016 to December 31, 2017). At the same time, for choosing years, the start date of the vacation (from yours) is important. You can only take a full year from January 1 to December 31. You cannot select two identical years in the online calculator. It is impossible to take into account the year of leave.
For example, if a woman goes on maternity leave in 2018, then she will not be able to take 2018 into account under any circumstances.
If you were on maternity leave in the reference year(s) for a child or on maternity leave (at least one day), then, if desired, in the calculator, you can replace the years (one year) with the previous years (year) (). You cannot replace years for other reasons (for example, if you didn’t work). In this case, you can only replace it with the previous year. You cannot take any years for replacement.
For example, a woman goes on maternity leave in 2018. Before that, she was on maternity leave for 3 years, 2015-2018. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.
What if you're on vacation all year? If a woman has been on maternity leave all year, then you can safely take this year, because... it does not affect the calculation (all its days are excluded). But you can’t take two such years. One must include salary and income. Otherwise - minimum.
Is it possible to take only one year? In the case described just above, one year is actually taken, because Maternity days are excluded completely. But the calculation always takes two years.
Excluded days
Average earnings are calculated by day. The fewer days the better. If not excluded, they take 730-732 days (the amount for 2 years). It is not advisable to completely exclude days. If there are no days, the calculation is "Minimum".
When calculating maternity and child benefits, the number of days can be reduced. Can be excluded:
1) periods of temporary disability ( regular sick leave), maternity leave (maternity leave), maternity leave;
2) the period of release of the employee from work with full or partial retention of wages in accordance with the law, if the retained wages for this period insurance premiums to the Foundation social insurance RF were not accrued ( downtime due to the employer's fault etc.).
No other cases can reduce the number of days in the calculator. And if, for example, a woman worked for only a year out of two calculation years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.
Excluded days:
From 0 to 730 (365 + 365). Integer.
Number of days for calculation: 730
Less than a month
Calculate benefits accurate to the day
The calculator calculates your monthly benefit amount. But more often than not, people don’t go on vacation on the first day of the month, and they don’t return to work on the last day either.
We will calculate your allowance for less than a month. To do this you need to specify:
results
If there was no income or there are no days to calculate, then the calculation will be minimal.
If the settlement is less than the minimum amount. Get the minimum. Then you do not need to provide salary certificates.
You won't be able to get above the maximum either. Each selected year has its own maximum.
By salaryNo income ₽() 0 (salary for 2016 + 2017) ÷ 731 (calendar days) = 0 ₽ (average daily earnings) 0 (average daily earnings) × 40% (rate for 1 child) × 30.4 (average number of days in a month) = If there are no days for settlement, then they will pay at least ₽ If there was no income, then they will pay the minimum |
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Calculation of the minimum amount: Calculation of the maximum amount: |
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Benefit calculation
Child care allowance for children up to one and a half years old- this is a monthly child care allowance (at least 4,465.20 rubles in 2018). Is voluntary. The Social Insurance Fund pays until the child turns 1.5 years old. For the calculation, take the average earnings for two calendar years. Unlike maternity benefits, such benefits can be received not only by the mother, but also by the father and any other person (grandmother, aunt, brother, etc.).
Minimum (according to the minimum wage) - 4,852 (from January 1, 2020), 4,512.00 (from January 1, 2019); Maximum - 27,984.66 (in 2020), 26,152.27 (in 2019).
Mothers entitled to maternity benefits during the period after childbirth have the right, from the day of birth of the child, to receive either maternity benefits (70 days) or immediately begin to receive a monthly child care benefit. (255-FZ Article 11.1)
Rate (amount of benefit)
If there are two children under one and a half years old, then the rate doubles.
The rate depends on the number of children:
- 40% One child under 1.5 years of age.
- 80% Two children under 1.5 years of age.
- 100% Three or more children under 1.5 years of age.
The company cannot index (increase) benefits until the vacation is completed (except for the minimum). Therefore, if you earn the minimum, it makes sense to go to work for one day and go back to work. new vacation.
Vacation deadline
A person decides for himself when to go on such a vacation and whether to go at all. You can go out any day until the child turns 1.5 years old.
Payment and recalculation
Who pays?
Vacation for all these days, including weekends and holidays, is paid at the expense of the Social Insurance Fund. Moreover, it does not matter what taxation regime (OSN, simplified tax system, UTII) the company is on.
FSS pilot project (there are now more than 20 of them) benefits will be reimbursed directly to employees from the FSS. In this case, the employer helps the employee collect all documents.
When I get?
The application period for receiving payment is from the date of granting parental leave until the day the child turns 1.5 years old (for mothers fired during pregnancy - from the day the child is born until the day the child turns 1.5 years old).
The monthly benefit is assigned no later than 10 days from the date of submission of all required documents.
Payment of benefits is carried out on the established days for payment of wages (starting from the nearest such day after the payment is assigned).
Recalculation
If you have new documents or decide to calculate using a different method, you have the right to apply for a recalculation of benefits within three years.
The application is written in free form.
Often, in order to get more (for example, choose other years), you need to interrupt your vacation for one day and go on it again.
Pension (experience)
Periods (years of service) of parental leave, but not more than three periods (children) lasting up to 1.5 years for each child are counted as pension experience (clause 3, clause 1, article 11 of the Federal Law of December 17, 2001 N 173- Federal Law "On Labor Pensions in the Russian Federation").
Parental leave is included in the pension period, but not more than 4.5 years (until October 2013 it was up to 3 years).
Vacation experience
Rights
Annual vacation due!
According to Art. 260 TK. “Before or immediately after maternity leave, or at the end of parental leave, a woman, at her request, is granted annual paid leave (28 days), regardless of her length of service with a given employer.”
Moreover, if a woman has a vacation period of less than 28 days, vacation pay is issued to her in advance. These vacation pay are either included in the vacation period or returned upon dismissal.
The period of maternity leave is included in the leave period, but the period of parental leave up to one and a half (three) years is not included.
If an employee(s) went to work part-time and took maternity leave, the period of work is included in the vacation period for regular annual leave (Article 93 and Part 1 of Article 121 of the Labor Code of the Russian Federation).
If the employee takes another vacation (ordinary), then the maternity leave must be interrupted. She can then go on maternity leave again, but then she will have to count the benefits again and arrange everything again.
University student
A university student has the right to receive benefits for up to 1.5 years at the minimum calculation. She also has the right to take a break from her studies during the period of such leave.
Right to another benefit
Right to child benefit occurs after maternity leave and before the child turns one and a half years old. If a woman is on maternity leave for up to one and a half years, and during this period she gives birth to another baby, benefits for him can be accrued from the day of his birth. But then the employee loses maternity benefits for this second child. And it is, as a rule, more.
Kindergarten
Parental leave is not interrupted and cannot be interrupted, even if the child is sent to kindergarten (it does not matter whether it is public or not).
Situations
How does experience affect?
The benefit itself does not depend on the length of service, but if the total insurance period is less than 6 months, then the calculation is at the minimum.
What if there are 2 jobs?
If the insured person is employed by several insureds, benefits for temporary disability, maternity and maternity benefits are assigned and paid to him by the insured for all places of work (service, other activities), and a monthly child care benefit - by the insured for one place of work ( service, other activities) at the choice of the insured person (213-FZ). However, this issue is controversial: the FAS decision of May 21, 2009 No. F10-1765/09 - to pay this benefit both at the main place of work and part-time (two sick days).
The calculation includes all payments for all places of work for the last two calendar years.
Second child
The benefit rate for caring for a second child is also 40%. BUT... In the case of caring for two or more children before they reach the age of one and a half years, the amount of the benefit is summed up (i.e. it will be 2 times higher). In this case, the total amount of the benefit, calculated on the basis of average earnings (income, salary), cannot exceed 100 percent of the specified earnings.
The legislation does not contain rules prohibiting two or more parents (sisters, grandmothers, etc.) from taking leave to care for different children. Those. you can arrange leave for the first one for the father, and for the second one for the mother (Letter of the Federal Social Insurance Fund of Russia dated May 20, 2010 No. 02-02-01/08-2324).
Vacation break
Parental leave can be interrupted and taken again. In this case, the employee will not lose her right to benefits. However, the accountant will have to calculate the amount of the benefit again. The fact is that if an employee works full time, she is not paid benefits. Therefore, in order to receive it again, a woman must write an application for a new maternity leave. Therefore, the benefit amount must be calculated again. After all, the billing period will change and other amounts will fall into it.
Working while on vacation
An employee who, during the vacation period, performs tasks at home or works part-time, do not lose the right to benefits!!!. Even if the working day is shortened by only half an hour, the employee will not lose benefits. This is explained by the fact that the maximum duration of part-time work is not established at the legislative level. Only the lower limit is stipulated - on parental leave, a part-time working day can last at least 4 hours. Accordingly, this is a minimum of 20 hours for a five-day work week and 24 hours for a six-day work week. And despite the fact that the woman works, the benefit amount is not recalculated every month. It is determined once - when, based on the employee’s application, she is granted maternity leave for up to one and a half years. After all, in in this case vacation is not interrupted.
However, if you don’t want problems with the Social Insurance Fund, it is better to shorten the working day by at least two hours (FSS letter dated January 19, 2018 No. 02-08-01/17-04-13832l).
If an employee works part-time as an external part-time worker, then she will not be able to receive two benefits. Child care benefits for a part-time worker are paid only by one of the employers.
Illness while on vacation
Both sick leave and child care benefits are paid if a woman works part-time. If during the vacation period a woman does not work and falls ill, then she cannot count on paid sick leave. But the employee must receive child care benefits during this period. However, in this case, the mother can interrupt her maternity leave. Then she will receive temporary disability benefits. In addition, during the period of a woman’s illness, any family member can take parental leave and receive the appropriate benefit.
What if the organization closed or was liquidated?
Employees (mothers and fathers) dismissed due to the liquidation of the organization (closure of individual entrepreneurs) during pregnancy, maternity leave for pregnancy and childbirth, parental leave up to 1.5 years of age and not receiving unemployment benefits (at the employment center), you should contact the local branch of RUSZN (district office social protection population). Until November 17, 2013, benefits were paid in the minimum amount, after this date they began to be paid in full, calculated by the organization.
Unemployed mom or dad?
You should contact your local branch of RUSZN (district department of social protection of the population). The second option is to receive unemployment benefits at the employment center. The amount of the social security benefit is the minimum benefit amount.
Part time and minimum
They cannot pay less than the minimum. Despite the bet.
Those payments for which were deducted to the Social Insurance Fund. At the same time, amounts of average earnings such as vacation pay, payments for business trips or downtime are also taken into account. Unlike the 2010 rules, there is no need to exclude them from the calculation. This is largely due to the fact that now earnings for the billing period must always be divided by 730. That is, there is no need to calculate calendar days falling on the time worked, even if the employee was sick or took vacations at his own expense during the billing years. And it would be completely unfair in such a situation to exclude the average earnings subject to contributions from the calculation.
If you change your job
If during the last two calendar years the employee worked in different organizations; to calculate benefits, a certificate or even several certificates of earnings from each previous place of work are needed. The employee herself must submit such documents: it is in her interests. After all, without a certificate, the benefit will be calculated based on the amounts that the employee received at her current place of work.
An employee can submit papers about her earnings even later - after her benefits are calculated. She has three years to do this. Then you will have to recalculate the amounts already paid to her.
If it is not possible to take a certificate from previous places of work? For example, the individual entrepreneur is closed or the company has already been liquidated. In this case, the employee has the right to write a special statement, on the basis of which the company will request information about the employee’s salary in its Pension Fund branch. After all, this fund stores personalized accounting data for each employee.
If there was maternity leave or maternity leave
If the employee was on maternity or children's leave during the two years included in the calculation, one or both years of the calculation period can be replaced with the previous ones (255-FZ Article 14). Of course, if it’s more profitable for the employee. To do this, she must write a special application. But keep in mind: real payments are taken into account and are not indexed in any way.
Download free sample 31 kb. Word (doc)
If the individual entrepreneur was working at the same time or got a job later, then no information about wages he cannot provide it from his IP. After all, the income of an individual entrepreneur is not a salary. The income of an individual entrepreneur for the Social Insurance Fund is always zero (even if the individual entrepreneur is a member there voluntarily), because the individual entrepreneur does not pay his own salary.
If the employee has been on childcare leave for the last two calendar years
If an employee has been on childcare leave for the last two calendar years, she can replace one or both years with others (when she had accountable earnings). To do this, she must write a special application.
Example
The employee goes on maternity leave in May 2011 to care for her second child. During 2010 and 2011, she was on maternity leave for her first child. I didn’t go to work between maternity leave. In this case, the benefit can be calculated based on earnings for the period 2008–2009. The main thing here is that the benefit amount is as large as possible.
Attention! In 2011, an employee can ask her accounting department to use the previous rules when calculating child benefits. To do this, she must write a special application. But before accepting such a statement from an employee, calculate the amount of benefits according to the new and previous rules. After all, in the end, the employee should receive the largest amount.
If a maternity leaver was fired during the liquidation of the organization?
It is necessary to take certificates and go to the social security authorities (RUSZN) - they will continue to pay benefits in full, as before dismissal. In this case, the maximum benefit amount will be 9,815 rubles. However, they want to remove this restriction.
Financial liability from benefitsThe employer does not have the right to deduct anything from maternity benefits, as well as child care benefits. Even if a liability agreement is signed and you cause damage to property, these benefits are always paid in full.
If the employee had no income
The calculation includes all payments for all places of work for the last two calendar years for which contributions to the Social Insurance Fund of Russia were accrued (according to the rules of 2010). But in practice, it is quite possible that the employee had no income during the estimated two years. In this case, the benefit must be calculated based on the minimum earnings. Even if she has earnings in the year in which she went on maternity leave.
Example
O.I. Peresvetova, an employee of Smena LLC, has been going on leave to care for her first child since September 18, 2011. The employee came to the company on January 11, 2011. This is her first job. Therefore, in the billing period, namely in 2009-2010, she has no income. This means that her benefits will have to be calculated based on the minimum wage.
The monthly benefit amount will be:
4330 rub. x 40% = 1732 rub.
Thus, the employee is entitled to a minimum benefit amount of 2194.33 rubles. This is exactly the minimum set for the first-born.
Accountant (Reporting)
First, the organization (IP) pays this benefit, then the Social Insurance Fund reimburses it. If the FSS refused to reimburse this benefit, then it must either be returned, or additional insurance premiums must be charged and personal income tax withheld, because then this amount is essentially a regular premium. Or you can spend it as financial assistance...
Reimbursement of benefits and expenses 2017
Since 2017, all benefits and expenses must be reimbursed from the Federal Tax Service. To do this, for periods before 2017, you must provide 4-FSS, and after 2017, a calculation certificate (its Form has not yet been approved).
In those regions where the Social Insurance Fund pilot project operates (there are now more than 20), benefits will be reimbursed directly to employees from the Social Insurance Fund. In 2020, all regions will join this project.
Taxes?
Income tax (personal income tax 13%) is not withheld from benefits. Contributions to the Pension Fund and the Social Insurance Fund from these payments are also not made (In accordance with paragraph 1, paragraph 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund mandatory health insurance and territorial compulsory health insurance funds").
If you are an individual entrepreneur
Entrepreneur on maternity leave?
Contributions to the Pension Fund
According to the Ministry of Health and Social Development (letter No. 19-5/10/2-2767 dated March 22, 2011), while an individual entrepreneur is on parental leave until he reaches the age of one and a half years, insurance contributions to the Pension Fund are not paid. Since 2013, changes have been made to 212-FZ Part 6-7 Article 14: you don’t have to pay fixed contributions during the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total, in the case of submission of documents confirming the absence of activity in specified periods. You are entitled to benefits in any case. But you have the right not to pay insurance premiums to the Pension Fund for an individual entrepreneur if you are officially on maternity leave and have no income at all from the individual entrepreneur.
Who pays
If IP voluntarily joins the Social Insurance Fund and pays contributions to the Social Insurance Fund for the year, then you can count on minimum allowance from FSS. If an individual entrepreneur is not registered with the Social Insurance Fund, then he can rely on the same amount (minimum benefit) from RUSZN.
An individual entrepreneur who simultaneously pays for himself (voluntarily) insurance contributions to the Social Insurance Fund and works according to employment contract, can receive sick leave and maternity leave on two grounds at once - both as an employee and as an entrepreneur. But child care benefits are provided for only one reason.
Documentation
To receive child care benefits for children up to 1.5 years old, you need to submit the following documents to your branch of the Federal Social Insurance Fund of Russia:
- Application of an individual entrepreneur to the Federal Social Insurance Fund of Russia for the assignment of child care benefits; (Word, 37 kb.)
- a copy of the birth (adoption) certificate of the child being cared for;
- a copy of the birth (adoption, death) certificate of the previous child (children);
- a copy of a certificate from the place of work (service) of the other parent (both parents) of the child stating that he does not use parental leave and does not receive a monthly child care allowance;
- other documents, the list of which varies depending on who is applying for benefits (parent, guardian, adoptive parent).