During pregnancy and the first time after childbirth, the state continues to provide financial support to mothers in the form of maternity benefits. This type of social guarantee is provided to working (employed) women for a period of time (maternity leave established by the Labor Code of the Russian Federation) in a guaranteed minimum amount, a multiple of the minimum wage (minimum wage, until July 1, 2017 is 7500 rub.). This benefit is paid in fixed amounts. Wherein general rules calculation and accrual of payments are regulated by the provisions of Federal laws:

• dated May 19, 1995 No. 81-FZ “On state benefits for citizens with children”;
• dated December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”.

Maternity benefits are paid depending on social status recipient at the expense of the Fund social insurance(FSS) enterprises or from federal budget educational organizations or departments social protection population (USZN).

Maternity payments are provided at a time:

If a woman worked at several enterprises at the same time, then the accrued salaries for two years are summed up. If she continues to combine work in several organizations, then maternity benefits are paid at one enterprise of her choice.

If average earnings women less than the current minimum wage at the time of going on maternity leave or the total insurance period is less than six months, then to calculate the benefit the minimum wage value is taken (until June 30, 2017 it is 7500 rub.).

In addition, the maximum amount of payments has been established. It should not exceed the size maximum contribution base compulsory social insurance in case of temporary disability and in connection with maternity, which are:

• in 2009 and 2010 - 415,000 rubles;
• in 2011 - 463,000 rubles;
• in 2012 - 512,000 rubles;
• in 2013 - 568,000 rubles;
• in 2014 - 624,000 rubles;
• in 2015 - 670,000 rubles;
• in 2016 - 718,000 rubles;
• in 2017 - 755,000 rubles.

Therefore, in 2017, maternity benefits were accrued and paid in amounts not exceeding the following values:

How are maternity benefits calculated?

To receive maternity benefits, a pregnant woman must meet following conditions:

• be officially employed;
• be registered for pregnancy at a antenatal clinic or other medical institution;
• in accordance with the certificate of incapacity for work, be on.

The exceptions are the following categories of unemployed:

• were laid off during the year due to reduction within no more than 12 previous months and were duly registered with the Employment Center;
• study in an educational organization on a full-time basis.

If you belong to the category of citizens who are entitled to maternity benefits, then to receive it you must:

1. Obtain from a antenatal clinic or other medical institution a certificate of registration for pregnancy, indicating the date of registration.
2. Check with your doctor.
3. If you work, or two last year worked at several enterprises, it is necessary to obtain certificates from these organizations on the calculation of average earnings, for subsequent submission to the employer’s department, which will make the payment.
4. Write an application addressed to the director of the enterprise - employer about leaving and receiving maternity benefits.
5. All prepared documents must be submitted to the human resources department of the organization.

If during this period the management of the enterprise does not make any decision and does not make payments, then the woman has the right to apply for benefits to the local branch of the Social Insurance Fund (SIF).

Maternity payments for a non-working mother

Receive maternity benefits in the amount RUB 613.14 per month, if they:

• are registered with the Employment Service (ESS) as persons who have lost their jobs due to layoffs from an enterprise during its liquidation (or termination of activities in the form of individual entrepreneurs or self-employed people);
• V educational organizations at various levels - paid in the form of a scholarship.

To apply for benefits, in the first case, a woman must contact the territorial Department of the Social Protection Service, and in the second case, she must contact the educational institution where she is receiving her education.

To receive payment unemployed woman must provide:

• statement;
• sick leave from a medical institution;
• work book or extract with marks from the last place of work;
• a certificate from the Employment Service confirming registration as unemployed.

The decision to receive benefits is made within 10 days from the date of application. You can apply for maternity benefits any day after receipt, but no later than 6 months after its completion.

Any pregnant woman is interested in the question of what percentage of the salary is paid to those who are on maternity leave. Every officially employed girl has the right to go on sick leave due to the imminent birth of a child. Moreover, she will receive payments due for this period. However, it is important to know the amount of the benefit, as well as the main points regarding its calculation. Then you can plan your maternity leave and calculate your finances.

About maternity leave

A woman has the right to go on sick leave due to pregnancy. We are talking about a certificate of incapacity for work issued in the period before the birth of the baby and after. There is a specific period during which it will be valid. However, the duration may vary as certain factors may affect it.

On average, sick leave for pregnancy and childbirth lasts 140 days, and it is divided into two periods - before and after childbirth. Each consists of 70 days, but under certain conditions they can change. Maternity leave can only be shortened if the woman decides to take it later. Because the state does not oblige people to leave work at a specific time. If desired, a girl can work until the birth of a child, if her health allows. However, in this case, you will be able to receive less money for maternity leave, because both wages and payments due to disability cannot be accrued at the same time.

Important! Sick leave may be extended in case of multiple pregnancy, as well as if childbirth occurs with complications. The entire additional period is paid, and the amount of payments will not be less, so the mother of the child can calmly recover after childbirth and not worry about money.

Please note that only women have the right to go on sick leave. That is, for example, last month The husband cannot stay at home on vacation, and the girl goes to work. However this rule applies exclusively to sick leave. As you know, after 140 days it will be possible to take maternity leave to care for a child, because not every mother can afford to leave her baby with relatives every day.

By the way, in this case, the husband can leave work instead of the wife if it is decided that he will be the one to take care of the baby. As a rule, such a decision is made if a woman has a higher salary, and it is not profitable for her to sit on maternity leave. In any case, this issue is resolved within the family circle, and each couple must make their own decision.

Read also List of documents for registration of maternity leave

Please note that the duration of maternity leave is determined by the age of the baby. As soon as he turns 1.5 years old, the woman or other relative will have to go to work. This period is explained by the fact that at this age it is already possible to send the child to kindergarten.

If desired, you can extend the period to 3 years, but this will have its drawbacks. The job will remain, but these 1.5 years will not count towards seniority. Therefore, you should think carefully before staying at home before the age of three.

There are cases when a woman does not want to send her child to kindergarten and plans to stay at home with him until he goes to school. But, as already mentioned, the period can be extended up to three years, and then you will have to quit your job. Because the manager will not keep an employee who will not be able to perform his duties for the next 6-7 years. Moreover, it will not be profitable to pay such a person money, even taking into account the fact that he sits at home with the children.

At the birth of the second baby, the period will be exactly the same. Some women even go from one maternity leave to another almost immediately. The rules will be exactly the same as during the first pregnancy. And, again, it will be possible to stay at home for up to 3 years.

About payments

Please note that in 2019, the Social Insurance Fund is dealing with the issue of providing benefits. However, in order to receive money, a woman must contact her employer. Moreover, you must have a special sheet that confirms your right to receive money.

Sick leave for maternity leave must be paid at one time. That is, the transfer of money will not be divided into two or more times. But as for leave to care for a newborn, payment there can be transferred in different ways. This issue should be discussed personally with your superiors.

A working woman cannot be denied maternity benefits, so she can safely demand it. By labor code she has the right to go on sick leave starting from the 30th week of pregnancy. It is from the moment she stops performing her duties that the money will be credited to her.

Read also Features of writing an application for leave at your own expense (sample)

It may happen that the birth is premature. Consequently, the girl may not even have time to go on prenatal leave, or will only stay on it for a few weeks. In this case, the period after childbirth will be extended. For example, if a baby is born at 29 weeks, then the sick leave will last after this point for 140 days.

Pay wages occurs for the entire period, but it is not calculated monthly. The organization will immediately calculate the amount for the entire period and give it to the woman. Now there are situations when payments are delayed. As a rule, this is explained by the fact that the Social Security Fund has not yet transferred the money. According to the rules, the employer must provide funds from his budget to the expectant mother, and then take the money from the Social Insurance Fund.

If suddenly the employer withholds money, then, regardless of the reason, the girl can file a complaint with the labor commission or the Social Insurance Fund. You can also go straight to the prosecutor's office. However, you should only complain if the delay is more than two months.

As for calculations, this issue falls entirely on the shoulders of the company. A pregnant employee will not have to independently determine how much she should be paid for one child and for subsequent ones. But it wouldn’t be superfluous to calculate the amount of the payment yourself, because now there are situations where accountants make mistakes. This way you can be sure that the amount has not been underestimated.

Carrying out calculations

During her first pregnancy, a girl may not know exactly how the calculation occurs. Therefore, now let’s look at this issue in detail. Let us immediately note that you are required to pay for the entire period of sick leave, in normal cases it is 140 days.

The basis is the average salary for the last two years. All income will be summed up, including bonuses and other official payments. If a girl worked in two organizations at once, then she has the right to receive benefits from each. But then applications will have to be submitted to each company.

To understand how much money should be paid, you will need to determine the average daily salary. To do this, take the full amount of income for the last two years and divide it by 730. If there was a leap year, then by 731. The result will be the amount that the girl earns per day. Weekends and holidays should not be subtracted from this period, as they are also taken into account.

Maternity benefits are accrued to working women for a certain period according to the sick leave certificate. Where can I get the formula for calculating maternity benefits in 2017? How to determine billing period? Let's look at the rules for calculating vacation pay according to BiR.

Formula for calculating maternity benefits - regulatory aspects

The total duration of maternity leave is 140 calendar days - broken down before the moment of birth (70 days) and after (70 days). In some cases (with complicated or multiple pregnancies), the duration increases to 156/194 days.

Legislative regulation of leave under the BIR is carried out by Art. 255 of the Labor Code, Law No. 255-FZ, Order No. 1012n dated December 23, 2009. Only the expectant mother has the right to receive benefits; other relatives are not entitled to this type of social benefit. Payment is made at the place of work or from the Social Insurance Fund for individual categories citizens - full-time students, wives of military conscripts, dismissed due to the liquidation of the company, individual entrepreneurs on voluntary social insurance.

The amount of the accrued amount is affected by the amount of earnings of the pregnant employee; length of service and leave under the accounting and labor regulations, the presence of excluded periods. If the resulting value turns out to be less than the federal minimum wage, the company’s accountant needs to calculate the allowance based on the current minimum wage in the Russian Federation.

Formula for calculating maternity benefits in 2017

Billing period– to determine the amount of maternity payments in 2017, you need to take the employee’s earnings for 2015-2016. In this case, the moment of issuing the sick leave certificate is important, and not the expected date of birth. If in the indicated years the employee was on another B&R leave or on children's leave, she has the right to request a replacement for other, more favorable periods.

Earnings– for the designated time, the full amount of salary, vacation pay, bonuses and travel allowances is taken. Personal income tax is not deducted.

Excluded amounts- are not taken into account sick leave benefits, child or maternity benefits, as well as amounts from which the employer did not accrue or pay insurance premiums. For example, this is a time of release from work duties while maintaining earnings.

Settlement days– in 2017, calendar days for 2015-2016 are taken, that is, 731 days. Periods of illness, children's leave, maternity leave, and release (full or partial) from work are excluded.

Duration of leave according to BiR (PO)- taken from the certificate of incapacity for work, which is issued by the supervising doctor of the housing complex. In this case, the moment of drawing up the pregnant employee’s application for leave is taken into account. Simultaneous payment of salary and maternity benefits is prohibited.

Average daily earnings (AD)– determined by dividing total earnings for the billing period by billing days.

Total payout amount– determined by the formula for calculating maternity leave:

Amount of vacation pay for BiR = SD x PO.

Important nuances of calculating maternity benefits

When calculating vacation pay according to BiR, you should take into account the legally established amounts of maximum and minimum payments. Per base value average daily earnings the calculated value is accepted, which is then compared with the limits. In 2017 the following values ​​apply:

The maximum average daily earnings is 1901.37 rubles.

The maximum length of maternity leave is 140 days. – 266,191.80 rub.

The maximum length of maternity leave is 156 days. – 296,613.72 rubles.

The maximum length of maternity leave is 194 days. – 368,865.78 rub.

The minimum length of maternity leave is 140 days. from 01/01/17 – 34,521.20 rubles, based on the minimum wage as of 01/01/17 of 7,500 rubles.

The minimum length of maternity leave is 140 days. from 07/01/17 – 35,901.37 rubles, based on the planned minimum wage of 7,800 rubles.

How is maternity leave issued?

In order to promptly calculate and issue maternity benefits, the employee must provide the company’s accounting department with a correctly completed sick leave certificate, application, and certificate of employment. early dates for registration (if available). In this case, it is allowed to postpone the start date of the vacation according to the wishes of the pregnant woman. The benefit is calculated within 10 days from the receipt of all documentation, and calculations are made as soon as possible to transfer the salary/advance payment. The maximum period for registration of maternity leave is 6 months after the end of leave under the BiR.

Formula for maternity payments - example of calculation

Let's assume that Korneev's manager L.S. has been working at Venta LLC since 04/22/13. In February, she gave the company accountant a sick leave from 02/20/17 to 07/09/17. total term for 140 days

The calculation period includes 2015, 2016. Moreover, in 2016, the employee was on sick leave for 15 days. The vacation has been fully used. The period of illness is excluded, vacation pay is taken into account.

Earnings are 25,000 rubles, benefits in 2016 are 14,000 rubles. For 2015, total earnings are 299,800 rubles. (RUB 25,000 x 11 months + RUB 24,800 vacation pay). The 2015 limit is 670,000 rubles. is observed, so the amount is taken into account in full. For 2016, total earnings are 281,250 rubles. (RUB 25,000 x 11 months + RUB 6,250), the benefit amount is excluded. The 2016 limit is RUB 718,000. is also observed, the amount is taken into account in full.

Total earnings for 2015-2016 = 299,800 + 281,250 = 581,050 rub.

Calculation days = 365 + (365 – 15) = 715 days.

Formula for calculating maternity benefits = 581,050 / 715 days. x 140 days = 113,771 rub.

(or, as it is often called, “maternity benefits”) is one of the types of insurance coverage for compulsory social insurance. Let’s figure out who is entitled to maternity pay and in what amount, what the duration is and the specifics of receiving it.

Payment of maternity benefits

It is important to understand that only women can count on maternity benefits (as opposed to child care benefits). All categories of recipients of maternity benefits in 2019 are listed in No. 81-FZ dated May 19, 1995 “On state benefits for citizens with children.” These include women:

working

unemployed (dismissed due to the liquidation of organizations during the 12 months preceding the day they were recognized as unemployed)

full-time students

passing military service by contract

who have adopted a child and belong to the above categories

If a woman simultaneously becomes entitled to child care benefits and maternity benefits, she can choose only one of these benefits

Note: Maternity benefits in 2019 are paid only for the period of leave of the same name. This means that if a woman does not take advantage of the right to the specified leave and continues to work (and, accordingly, receive wages), then she is not entitled to benefits. In this situation, the employer does not have the right to provide the woman with two types of payments at once: both salary and benefits. Therefore, wages will be paid for days worked. As soon as a woman decides to exercise the right to maternity leave and it is issued, the payment of wages will stop and the employer will accrue benefits.

Maternity benefit paid at the place of work, service or other activity. For women dismissed due to the liquidation of an organization, benefits are paid by social security authorities at their place of residence (place of actual stay or actual residence).

Note: if the employee is a part-time worker and has worked for the same employers for the two previous years, then both employers pay her maternity benefits in 2019.

Maternity benefit is paid .

Documents for receiving maternity benefits

Scroll necessary documents given in No. 255-FZ dated December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.” You will need:

application for granting benefits (drawn up in free form)

Maternity benefit is paid to the insured woman in total for the entire vacation period.

Amount of maternity benefit

The amount of maternity payments depends on the status of the recipient:

• Working women receive benefits in the amount of 100% of average earnings

  Those dismissed due to the liquidation of the organization - in the amount of 300 rubles

  Female students - in the amount of the scholarship

  Contract servicemen - in the amount of monetary allowance

If an insured woman’s work experience is less than six months, she can count on benefits in an amount not higher than the minimum wage (from January 1, 2019 - 11,280 rubles)

Calculation of maternity benefits

Since 2013, women have not been given the right to choose the procedure for calculating benefits

Maternity benefit is calculated based on average earnings and does not depend on the employee’s length of service (unlike temporary disability benefits). For convenience, the calculation of benefits can be presented in the following diagram:

Maternity benefit in 2019
equals

income for 2 calendar years
(preceding the year of maternity leave)
divide by
number of days in this period
multiply by
number of maternity days

Now about the nuances.

Firstly, average earnings for each of two calendar years should not exceed a certain maximum. This maximum is set - limit value bases for calculating insurance contributions to the Social Insurance Fund for the corresponding year. In 2017, this amount was 755,000 rubles, in 2018 - 815,000 rubles. That is, when calculating for each year, you need to use the amount that is smaller.

Secondly, the amount of average daily earnings (that is, the quotient from dividing income for two years by the number of days) is now legislative. The permissible maximum is determined as follows: take limit bases To calculate contributions to the Social Insurance Fund for the two years preceding the maternity leave, we add up and divide the resulting amount by 730.

Third, from the total number of calendar days in a two-year period should be excluded:

Periods of temporary disability, maternity leave, parental leave

The period of release of an employee from work with full or partial retention of wages, if insurance premiums were NOT charged on the retained wages for this period

Fourth, if during the two years preceding the maternity leave the employee took maternity or child care leave, then these periods, as we see, will be excluded from the calculations. However, in this case, the woman is given the right to such periods (one year or both) of the previous year (two years), so that this leads to an increase in the amount of maternity payments.

Related documents"Maternity benefit in 2019"

• Order of the Ministry of Labor of Russia dated April 30, 2013 N 182n “On approval of the form and procedure for issuing a certificate of the amount of wages, other payments and remunerations for the two calendar years preceding the year of termination of work (service, other activities) or the year of applying for a certificate of the amount of wages , other payments and rewards, and current calendar year, for which insurance premiums were calculated, and the number of calendar days falling in specified period for periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with full or partial retention of wages in accordance with the law Russian Federation, if insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued for the retained wages during this period"

On February 1, 2017, all maternity payments were indexed to the current inflation rate of 5.4%. For the amount maternity benefit influences the size of average monthly earnings and established by law restrictions on the minimum and maximum level of benefit. In this article we will talk about calculating maternity benefits in 2019 and give examples of calculations.

According to the law of the Russian Federation, “maternity leave” is considered as two subsequent holidays:

1. For pregnancy and childbirth (provided to pregnant women who will soon have a baby). Vacation is issued:

• women working in enterprises;
• officially listed as unemployed;
• undergoing military service under a contract;
• full-time students;
• adoptive parent of a child under three months old.

1. Child care under 1.5 years of age (provided only to one of the parents, mother or father, at their discretion).

Previously, the head of a company in which a pregnant woman works under a fixed-term employment contract had to renew it until the birth, but today the law obliges the employer to renew the contract after the birth of the child. This guarantees the woman will receive benefits in full.

Formula for calculating maternity benefits

Maternity benefits are calculated using the following formula:

PBiR = D2G: 731 x ChDO, Where

• PB&R – benefit amount,
• D2G - the amount of income for two years (if the benefit is calculated for 2017, income for 2015-16 is taken),
• 731 – number of days in the billing period,
• NDO - the total number of days in the vacation period.

Formula for calculating the amount of benefits based on the minimum wage:

• SP = minimum wage x 24 months: 731
• Minimum wage = 7,500 rubles (from January 1, 2017)

Calculation period for maternity benefits

The calculation period for maternity benefits is 24 months, which immediately preceded the time of vacation. For vacations that began in 2017, 2015-2016 are taken into account. It must be remembered that 2016 is a leap year, and therefore the number of days in the calculation period will be 731 (365 + 366).

When calculating, you do not need to take into account:

• the period during which the parent was unable to work,
• the time during which the employee was released from duty job responsibilities, but at the same time he retained his salary, and contributions were paid from it.

In the event that there was no income in the 2 years preceding the leave due to another maternity leave, the law allows for a replacement for earlier periods - 2013-14. This assumption occurs due to the possibility of increasing the benefit amount.

How does length of service affect the calculation of maternity benefits?

If the length of service is less than six months, the amount of maternity payments does not exceed the minimum wage. The maternity payment will be one minimum wage per month. If, when calculating the benefit, the amount turns out to be less than the calculation based on the current minimum wage, the calculation based on the minimum wage is used for the calculation.

Regardless of the woman’s region of residence, the federal minimum wage will be taken into account. There are also no allowances. We remind you that the minimum wage approved at the federal level has not changed since July 1, 2016; its amount to this day is 7,500 rubles.

Minimum and maximum maternity payments:

Also paid:

Benefit	Minimum amount	Maximum amount	A comment
Maternity benefit	34 521,20	266 191,80	The minimum amount of benefits provided to working women is calculated based on the minimum wage (equal to 7,500 rubles as of January 1, 2017). Unemployed women receive benefits in a fixed amount.
Monthly allowance for child care up to 1.5 years of age	3065.69 (for the first child) 6131.37 (for the second and subsequent children)	23120,66	It is calculated based on the amount of 40% of the average monthly salary of one of the parents for two years.

List of documents for registration of maternity benefits

To process the payment of maternity benefits, you must provide a certain package of documents.

Document	A comment
Free-form application for maternity leave	Most often not required
Certificate of incapacity for work (sick leave)	In some cities it is already possible to register it in electronic form
Certificate from the policyholder stating that they were not paid benefits	If the payment is made at one of the places of work (at the discretion of the employee)
Application for replacement of a year (several years)	If you wish, take earlier periods for the billing period
Certificate of income from previous place of work indicating excluded periods	If during the billing periods the employee worked for other employers, and if the calculation of benefits will exceed the minimum established amount. If it is not possible to provide such a certificate, the employer calculates maternity benefits based on the data available to him during work.

When receiving a sick leave certificate, it is recommended to check that the data is filled out correctly, since if an error is detected in the certificate of incapacity for work, the Social Insurance Fund has the right to refuse to reimburse the costs of paying benefits. The employer will certainly send the woman for a duplicate.

According to information provided by the Ministry of Labor, medical institutions, starting in 2017, have been making the transition to electronic document management. IN this moment Only residents of those cities from which they decided to begin the process of switching to an electronic format can issue a sick leave certificate in electronic form.

Maternity payments for a non-working mother

Unemployed women are also entitled to maternity benefits. To do this, they need to contact the local office of the District Department of Social Protection of the Population (RUSZN). There is also the opportunity to submit documents to the Multifunctional Center, if there is one in the woman’s area of ​​residence.

Payment of benefits will be made at the expense of the territorial body of the Social Insurance Fund that appointed it. Additionally, you can register with the employment center and receive unemployment benefits.

Maternity payments for students

Russian legislation provides for the receipt of maternity benefits not only by working women, but also by students - their benefits will be paid from the budget educational institution.

Full-time students submit an application for academic leave in writing to the academic department. And those who study through a correspondence program and at the same time work part-time will have to register with the employer. If a correspondence student does not work, she submits papers to social security.

Women studying full-time have the right to apply for maternity benefits, the amount of which will be equal to the established data educational institution the amount of the scholarship. As for officially employed women, a student’s maternity leave can last 3 years, and after its completion she will be able to continue her studies.

All due payments will be processed as soon as the student provides a full package of documents, namely:

1. Application for maternity leave (first for the first 1.5 years, then the leave can be extended for the same amount).
2. Certificate of registration at the antenatal clinic.
3. A certificate confirming the fact that the child’s father does not receive benefits at his place of work.
4. If the expectant mother is officially married, you need to bring a copy of the marriage certificate.
5. Passport.
6. Insurance certificate.
7. After the child is born, it will be necessary to provide the university with a birth certificate.

Upon completion of training, the remaining benefits will be paid by social protection authorities.

Maternity benefits for a woman entrepreneur

In the event that a woman registered with the tax office as individual entrepreneur, paid contributions to the Social Insurance Fund of her own free will, she will be assigned a maternity benefit equal to one minimum wage per month (7,500 rubles). However, payments will only be made if she has paid her insurance premiums a year in advance for one year.

While on maternity leave, a woman is not required to make contributions to the Pension Fund. The law allows you not to pay fees while one of the parents is caring for the baby until he is 1.5 years old. If the parent decides to extend maternity leave for an additional year and a half and not work during this period of time, then he or she may also not make payments to the Pension Fund, subject to the provision of documents that would prove the absence of any activity during this time.

Step-by-step instructions for calculating maternity benefits

To calculate the amount of maternity benefit, you need to follow the diagram below:

1. Determine all earnings subject to contribution for 2015 and 2016 separately.
2. The amounts received are compared with the maximum base for contributions.
3. When excluded periods occur, find out their duration.
4. Divide the amount of money earned by the number of days in the billing period.
5. Average income per day must be received no less than the earnings calculated on the basis of the minimum wage (minimum wage * 24/731).
6. Calculate the benefit amount. If the work experience is less than six months, the amount of the benefit will not exceed the minimum wage.

An example of calculating maximum maternity payments

Let the maximum amount of income for 2015 be 515 thousand rubles, and in 2016 – 711 thousand rubles. In 2015 – 365 days, in 2016 – 366 days, which means the billing period is 731 days.

We calculate the amount of maternity payments:

• (515,000 + 711,000) : 731 * 140 = 234,801.64 rubles.

An example of calculating maternity payments when excluding a period

A woman with 8 years of work experience takes vacation from January 20, 2017. The amount of earnings on which contributions were calculated in 2015. amounted to 475 thousand, and in 2016 – 598 thousand rubles. The woman was ill for 16 days in 2015 and received sick leave.

1. Let's calculate earnings for 2 years:

475,000 + 598,000 = 1,073,000 rubles. We compare the amount with the maximum value - the amount does not exceed it.

1. Find out the billing period:

365 + 366 – 15 (sick leave) = 716 days.

1. We calculate the payment amount:

1,073,000: 716 * 140 = 209,804.47 rubles.

An example of calculating maternity payments when changing a period

A woman whose work experience is 9 years was forced to take maternity leave from February 1, 2017. while caring for my son (he was less than 1.5 years old). The employee wrote an application to change the pay period for 2013-14. In 2013, her earnings amounted to 399 thousand rubles, in 2014 – 489 thousand rubles.

1. Let's calculate a woman's earnings for 2 years:

399,000 + 489,000 = 888,000 rubles.

Limit size in 2013 equaled 568 thousand rubles, in 2014 – 624 thousand rubles. The mother's earnings turned out to be lower than these amounts.

1. The billing period is equal to:

365 + 365 = 730 days.

1. We calculate the benefit amount:

888,000: 730 * 140 = 170,301.37 rub.

An example of calculating maternity benefits for income above the limit

A woman with 10 years of work experience wrote an application and issued a sick leave, maternity leave begins on January 20, 2017. In 2015, she earned 725 thousand, and in 2016 - 709 thousand rubles.

1. Let's calculate the total earnings for 2 years:

725,000 + 709,000 = 1,434,000 rubles. Income for 2015 exceeded the limit, it is taken for calculation limit amount at 670 thousand rubles.

1. Billing period:

365 + 366 = 731 days

1. We calculate maternity payments:

670 000 + 709 000 = 1 379 000

1,379,000: 731 * 140 = 264,103.97 rub.

An example of calculating maternity benefits for multiple pregnancies

A woman with 7 years of work experience, pregnant with twins, presented a certificate of incapacity for work, opened on February 1, 2017. Earnings for 2015 amounted to 498 thousand rubles, for 2016 – 577 thousand rubles.

1. Total payments to mother:

498,000 + 577,000 = 1,075,000 rubles. The limit has not been exceeded for 2 years.

1. Billing period:

365 + 366 = 731 days.

1. We calculate maternity payments:

1,075,000: 731 * 194 = 285,294.12 rubles.

An example of calculating maternity benefits for less than 2 years of work experience

The woman got a job on January 13, 2016, her experience is 1 year. From January 21, 2017 she went on maternity leave. In 2015, the employee earned nothing, but in 2016. her earnings amounted to 549 thousand rubles.

1. We calculate income and compare it with the maximum contribution base:

0 + 549,000 = 549,000 rubles.

1. The calculation period is 731 days; the fact that the woman did not work in 2015 does not matter.
2. We calculate maternity payments:

549,000: 731 * 140 = 105,143.64 rubles. Since the amount exceeds the minimum payment, that is exactly how much the woman will be paid. In the case when the benefit is less than 34,521.20 rubles, the minimum amount is issued.

Legislative acts on the topic

Art. 255 Labor Code of the Russian Federation	Women's right to maternity leave
	List of persons entitled to maternity leave
Federal Law of June 29, 2015 No. 201-FZ	Amendments to the conditions of emergency maternity leave employment contract
	On the inclusion of sick leave for pregnancy and childbirth in the pension period
Decree of the Government of the Russian Federation of December 30, 2006 No. 865	On the payment of maternity benefits to student mothers in the amount of a university scholarship

Typical design mistakes

Mistake #1. The woman discovered that she could have received more benefits if she had provided additional documents or took other years for the billing period. The employee did not ask her place of work to recalculate the payment.

Female employees have the right to apply for a recalculation of the amount of maternity pay within 3 years.

Mistake #2. When calculating the amount of maternity benefits, the woman did not take into account the days when she was sick and on sick leave.

Days of stay for treatment are considered an excluded period that is not taken into account when calculating maternity benefits. They must be subtracted from the billing period.

Mistake #3. The employer decided to deduct the money that the financially responsible employee had to return for damage to the company’s property from her maternity benefits.

The employer does not have the right to make deductions from the amount of maternity benefits, as well as from child care benefits. Even in cases where the employee caused damage to company property, benefits must be accrued in in full.

Mistake #4. Withholding personal income tax from maternity benefits.

From maternity benefits and from the amount of care allowance child personal income tax not held.

Answers to common questions

Question No. 1. Who pays maternity benefits?

For the entire period of maternity leave, including holidays and weekends, benefits are paid from the Social Insurance Fund. The tax system chosen by the company where the woman works does not matter. The payments are actually made by the head of the company, and then the Social Insurance Fund reimburses him for the expenses.

Question No. 2. When will a woman receive maternity benefits?

The benefit is calculated and accrued no later than 10 calendar days from the date the woman applies for it. The basis for assigning payment is sick leave. The amount is paid in full on the next day of payment of wages.

Question No. 3. How to calculate the amount of maternity benefits for a woman working part-time?

If an employee works part-time, she receives a minimum payment calculated on the basis of the current minimum wage, but recalculated based on working hours. In your case, the minimum wage must be divided by 2, since you work part-time. That is, maternity benefits will be 7500/2 = 3750 rubles.

Question No. 4. How is the duration of maternity leave and the amount of benefits calculated in the event that twins are unexpectedly born?

If a woman was given sick leave for 140 days, and she gave birth to twins, the leave must be extended by 54 days. The benefit, accordingly, is also subject to recalculation.

Question No. 5. Is maternity benefit available when adopting a child?

If a woman adopted a child under 3 months of age, benefits are issued starting from the day of adoption and ending on the 70th day from the date of birth of the baby. In cases where two or more children are adopted at once, the benefit is accrued from the date of adoption until the 110th day from the date of birth of the children.

Question No. 6. If a woman had already taken annual paid leave before going on maternity leave, will this affect the calculation of maternity benefits?

Yes, it does. However, the changes will be minor - holiday pay will be included in the calculation, but, as a rule, they are equal to wages.