So, the expectant mother is approaching the long-awaited period of the birth of her child. In the third trimester of pregnancy, the fact and correctness of sick leave for pregnancy and childbirth is important for working women. Who issues a temporary disability certificate and when?

Let's talk about this document, the features of its issuance and execution.

Who issues the document and when?

A certificate of incapacity for work due to pregnancy and childbirth must be issued to a woman by her obstetrician-gynecologist. In his absence, this is done by a general practitioner or paramedic. The above document is drawn up within a period of . At the same time, the sick leave indicates that its duration is 140 calendar days, that is, 70 calendar days before childbirth and the same amount after it.

There are situations when expectant mother within the period established by law, she does not want to take out sick leave, but wants to continue working until the birth. In this case, her refusal is recorded in the medical record. But when the patient applies again (for example, just before giving birth), the bulletin is issued at deadline 140 days from the date of initial contact with the antenatal clinic.

It should be noted that when multiple pregnancy the ballot is issued earlier. The document is issued for a period of 194 calendar days. In this case, the prenatal period is 84 calendar days, the postpartum period is 110.

Sometimes it happens that a multiple pregnancy is diagnosed directly during childbirth. Then the woman is given an additional certificate of incapacity for work for another 40 calendar days. Please note that maternity hospitals have official rights to issue sick leave to women in labor for 156 days in situations where childbirth occurred, that is, at 28-30 weeks of pregnancy.

Design features

A woman's prenatal and postnatal leave must be documented by a doctor on the same form of sick leave. At the same time, in the line indicating the reason for incapacity, the doctor writes down the expected date of birth and underlines the inscription about maternity leave. When filling out, outpatient and inpatient are recorded in the line about the mode, and in the column about release from work, indicate the total amount of maternity leave, that is, 140 for a singleton or 194 calendar days for a multiple pregnancy.

Registration of sick leave in case of adoption of a baby has its own peculiarities.

So, in the section on the reason for incapacity for work, an entry is made about postpartum leave, and in the section on release from work, the date, month and year for the start of the release and its end, inclusive, are indicated. It is important that the date of the court decision on adoption coincides with the date of release from work.

Payment of sick leave

If a woman has insurance experience of less than 6 months, then she is paid benefits in an amount not exceeding the minimum wage (minimum wage), based on month period work. If in the area where a woman works, regional adjustment coefficients are applied to wages, then the amount of the benefit should be no more than the minimum wage, taking into account these coefficients.

And now about the timing of payment of maternity benefits. The employer must appoint them within ten days from the date the woman applies for payment (if all necessary documents). Once the benefit is assigned, it must be paid on the next day. Moreover, according to the Tax Code Russian Federation such benefits are not taxed.

It should be noted that the procedure and procedure for issuing sick leave to a pregnant woman in Russia is regulated by the Procedure for issuing certificates of incapacity for work, certified by order of the Ministry of Health and Social Policy of Russia dated June 29, 2011 No. 624n.

The task of a pregnant woman is to receive her certificate of incapacity for work on time, check that it contains all the dates, signatures, seals and submit it to the accounting department of her enterprise (institution, organization). Arrange further actions with your accountant, who will inform you of the date of receipt of the benefit and its procedure.

Especially for Elena TOLOCHIK

An important document for the expectant mother is sick leave for pregnancy and childbirth. This type of sick leave is considered the only basis for receiving social benefits and guaranteed payment of benefits to working women.

Also on social benefit Students or pregnant women registered with the employment service can count on this.

What does sick leave provide for pregnancy and childbirth?

Related Articles Labor Code Russia ensures the rights of pregnant women. In this case, the presence of a sick leave certificate for a woman in labor is simply necessary, given that it is the main document for:

  • Registration of paid maternity leave. The duration of the vacation period is 140 days, with possible complications it is extended to 156 days, and multiple pregnancies are a reason for a 194-day leave.
  • The next annual leave at the request of the pregnant woman is Article 260 of the Labor Code of the Russian Federation. This type of leave is also paid and does not depend on the length of service of the pregnant woman and the position held in the organization.
  • Consent by the employer to a request to reduce the working day or working week on an individual basis. To positively resolve this issue, an appropriate medical recommendation is required, indicated in the sick leave for pregnancy and childbirth.

Therefore, we can safely determine that a certificate of incapacity for work (that is, sick leave for pregnancy and childbirth) is considered the main document that guarantees registration and payment required size benefits.

Who and how issues sick leave for pregnancy and childbirth?

Sick leave for pregnancy and childbirth is issued on a standard form of a certificate of incapacity for work (A4 format). This form of form contains a series and watermarks, and is also certified by the signature and seal of the doctor. In addition, there must be a stamp antenatal clinic and assigned registration number.

The document must contain reliable information; the woman in labor herself fills out the fields about her place of work and position held in the organization. It is highly undesirable to correct errors. Otherwise, after the correction, the doctor is obliged to write “believe the corrected” and put his signature next to it.

Sick leave for pregnancy and childbirth is usually issued at 30 weeks, and in the case of multiple pregnancy - at 28 weeks. The dates should be approximately set at the antenatal clinic. It is officially believed that the duration of sick leave is set for a period of 70 days before childbirth, and for the same amount after it. However, in practical terms, the second 70 days begin to count from the day of birth. Moreover, in case of complications of childbirth, the period is extended by another 16 days.

In case of adoption of a child, sick leave for pregnancy and childbirth is also issued. The document is drawn up in a stationary institution at the immediate place of birth of the adopted child for a period of 70 days from the date of his birth. Sick leave is the basis for leave at the place of work, service or study of the expectant mother.

If a pregnant woman does not want to go on vacation at 30 weeks, the expectant mother may refuse to take it. However, the antenatal clinic specialist leading the pregnancy must issue it if requested again.

An employer does not have the right to refuse leave to a woman in labor. If a woman who has given birth expresses a desire to go to work earlier than 70 days after giving birth, she needs to write a statement regarding the voluntary interruption of maternity leave.

In the case when the expectant mother works for several employers (and it does not matter whether it is full-time or part-time), she is given the opportunity to receive the necessary maternity benefits from each employer. Then the doctor needs to fill out several sick leave forms. One of them defines the place of work as “main”, and all the others are indicated as “part-time”. In this case, all sick leave will be under the same number and series.

How is sick leave paid for pregnancy and childbirth?

There are a number of certain nuances when processing payments for mothers in labor, which are:

  • Are housewives (officially unemployed women)
  • Dismissed due to liquidation (bankruptcy) of the enterprise, or dismissed due to layoffs
  • They are temporarily unemployed and are registered with an employment center
  • Study full-time (in educational institutions primary vocational, secondary vocational and higher vocational education, in institutions of postgraduate vocational education (clause “c”, article 9 of the order of the Ministry of Health and Social Development of the Russian Federation dated December 23, 2009 N 1012n)
  • Are individual entrepreneurs, lawyers or notaries with private practice
  • Are in military service in the RF Armed Forces

Not available for non-working housewives social benefits on a certificate of incapacity for work, that is, they will not receive maternity benefits. Expectant mothers with unemployed status can receive a regional one-time benefit for women registered in the early stages of pregnancy up to 30 weeks; such benefits are provided to unemployed pregnant women, for example, in Moscow (Letter of the Moscow Department of Health dated November 8, 2006 N 33-18-3165 ). Then, in order to receive benefits and payments, the woman must provide sick leave for pregnancy to the employment service.

An employer officially does not have the right to fire a pregnant woman. If such an incident occurred, the expectant mother must contact the prosecutor's office or labor commission with a written complaint. If the dismissal or reduction was made during the period of bankruptcy or liquidation of the organization, termination of the activities of a private entrepreneur, expiration of the license of a notary or lawyer, then the woman in labor can contact the authorities social protection(RUSZN - district departments of social protection of the population) and count on the due payments of maternity benefits.

If the expectant mother is a private entrepreneur, sick leave benefits are paid based on the insurance contributions she has made. The total amount of payments is the size and duration of insurance contributions. In this case, the amount cannot exceed the limits for a specific region established by Federal Law No. 202-FZ.

Women who are students or military personnel need to apply to the accounting department at their place of service or study. In such cases, payments are made not by the Fund, but at the expense of budget funds. The benefit issued in this case will be paid in the amount of the average monthly salary (stipend) for the last two-year period. Payment of benefits is made for the entire period of sick leave, 10 days after submitting the application and sick leave.

Regular, established visits to the antenatal clinic and registration of sick leave on time provide the woman in labor with the maximum possible payments and benefits for pregnancy and childbirth. Moreover, registration in the early stages of pregnancy will allow you to reduce the workload during the working period, take full leave, and receive all the due types of appropriate financial assistance.

On at the moment all aspects of registration of sick leave for pregnancy and childbirth, terms, amounts of payments and benefits are regulated by the following documents:

  1. Labor Code of the Russian Federation dated December 30, 2001 N 197-FZ;
  2. Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n “On approval of the Procedure for issuing certificates of incapacity for work”;
  3. Order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 N 347n “On approval of the form of a certificate of incapacity for work”;
  4. Decree of the Government of the Russian Federation of June 15, 2007 N 375 “On approval of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly allowance for child care for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity";
  5. Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

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Sick leave for pregnancy and childbirth (M&C) is provided to those women who have registered and are preparing for childbirth for the entire period of their incapacity for work. The design process has its own characteristics and subtleties, which will be revealed in this article.

Highlights

The Labor Code of the Russian Federation fully regulates issues of employment for everyone. To go on vacation, you must submit a certificate of incapacity for work. This document not only gives her the right to rest in order to prepare for childbirth and recover after it, with the help of a sick leave certificate she declares her right to receive.

Is sick leave required if a woman is on maternity leave?

Being on maternity leave does not deprive you of your right to sick leave. And if, during the period of caring for a child, a woman re-registers for pregnancy, then she can apply for sick leave.

In this case, it is issued on the same basis and in the same sequence as when going on leave from work. This means that upon reaching 30 weeks of pregnancy, a woman can receive a certificate of incapacity for work and take it to work.

It should be noted here that although a woman is entitled to sick leave, it will be calculated on the basis of her average monthly earnings for the last 2 years. At the same time, the woman has the first maternity leave will be officially canceled and a second one will be granted. And the amount of payments will be calculated based on the size of her salary at the time of work or the minimum wage.

Therefore, in some cases it may be more profitable to go to work in order to...

What does early setting mean?

There is a clause on the sick leave note: “ Early registration". Usually, when filling out this document, the doctor, checking the date of registration, marks this point if the woman has completed all the necessary actions before the 12-week period. This allows her to receive additional benefits in the amount of 613.14 rubles. This amount is indexed depending on the regional coefficient.

Sick leave payment issues

How is it paid in 2020

The entire amount is paid when the woman submits her work certificate to the accounting department at the place of employment. Payment period: 10 days from the date of receipt of the application and sick leave.

It should be remembered that this benefit is not income, like any other sick leave payments. Therefore, this benefit is not subject to income tax. individuals.

How to calculate the amount due for payment

The minimum benefit amount is due to those women who do not have a job and have not made contributions to the Social Insurance Fund for them. . The benefit is calculated based on the minimum wage for all 140 days of maternity leave., provided that both pregnancy and childbirth proceeded normally. In this case, the payment amount will be 35901.37 rubles.

This calculation also applies to full-time female students and individual entrepreneurs. If the vacation period is increased, the amount is recalculated in accordance with the number of days.

For women who work under an official contract, the benefit is calculated based on the average salary for 2 years.

The general calculation formula is:

Amount of income for 2 years / 730 * 140.

In this formula 730 is the number of days in two years, and 140 – duration of maternity leave. If the year is a leap year, then 1 more day added, and if the period of maternity leave has changed, then the amount is recalculated in accordance with the new duration of leave.

For example, if a woman’s accrued salary is 40,000 rubles, and it has not changed over the past two years, then its total income will be 960,000 rubles. In this case, the benefit will be: 960,000 / 730 * 140 = 184,109 rubles.

The number of these days does not include days on which the woman was on sick leave or on maternity leave to care for a child. Those days off that fall according to the calendar will be taken into account when calculating the average salary.

Who pays

Benefits are paid exactly in the place where the documents were submitted:

  • for working women, this is the employing organization;
  • for individual entrepreneurs and the unemployed – Social Insurance Fund;
  • for those registered at the employment center - in the same place.

The early registration allowance is paid along with the basic allowance.

So, every working woman is entitled to maternity leave, and the amount of benefits, depending on average earnings, can vary greatly. And in order to receive the due payments, you need register in a timely manner and , which will confirm the right to receive benefits.

There is no definition of “maternity leave” in Russian legislation, but by this the law means two consecutive vacations:

1. Maternity leave - provided to women in connection with the pregnancy and birth of a child (Article 255 of the Labor Code of the Russian Federation). Apply for maternity leave and receive maternity payments according to Federal Law No. 81-FZ of May 19, 1995, working women who are recognized as unemployed, studying full-time, military personnel under contract and who have adopted a child under the age of 3 months can apply.

2. Parental leave up to 1.5 years - provided to one of the parents - mother or father by agreement. And some

The calculation of maternity benefits depends on the average salary, but is limited by the maximum and minimum size. The minimums and maximums are given in the table, and below see the formula and examples of calculating maternity benefits.

The company needs to stock up on a document that proves that the second parent does not receive care benefits. If the documents do not contain enough information, the Social Insurance Fund will not reimburse the company for expenses.

Calculation of maternity leave in 2020: minimum and maximum amounts

Maternity benefits are calculated based on earnings for two years before the insured event. That is, if maternity leave began in 2020, you must take earnings for 2018-2019. The maximum amount of payments that can be taken into account increased in 2020 from RUB 1,570,000. (755,000 + 815,000) up to RUB 1,680,000. (815,000 + 865,000). The average daily earnings for calculating maternity benefits in 2020 will not exceed 2,301.37 rubles. (RUB 1,680,000: 730 days).

To calculate payments for maternity leave, take into account the number of days in the maternity leave application. If a woman indicated 140 days, the maximum amount of maternity leave will be 322,191.80 rubles. (RUB 2,301.37 x 140 days)

The increase in maximum earnings to 2,301.37 rubles also affected the amount of child care benefits. It increased to RUB 27,984.66. per month (RUB 2,301.37 x 30.4 days x 40%).

Until now, it was not clear whether to take into account the length of service days that were not included in full months when working for different employers. The Social Insurance Fund has decided on the procedure for calculating length of service for sick leave and maternity benefits.

The minimum amount of maternity leave while caring for a child depends on which child is being cared for. Taking into account indexation, the allowance for caring for the first child is equal to 3375.77 rubles. (RUB 3,277.45 × 1.03). But there is one more minimum. Child care benefit for full month cannot be less than 40 percent of the minimum wage as of the start date of care leave (Part 1.1, Article 14 of Federal Law No. 255-FZ of December 29, 2006). From January 1, 2020, the minimum wage is 12,130 rubles. (Federal Law dated December 27, 2019 No. 463-FZ). This means that the minimum maternity allowance per child for leave that began in 2020 is 4,852 rubles. (RUB 12,130 x 40%).

The minimum amount of benefit for a full month of leave to care for a second and subsequent child from February 1, 2020 is 6,751.54 rubles.

Maternity in 2020: size table

Calculation of maternity benefits in 2020: formulas

For maternity benefits, as well as child care benefits, it is important how many days are in the calculation period and whether there were excluded periods in it - temporary disability, “children’s” leave, etc. To avoid making mistakes in calculating work experience, use the online calculator>>

Maternity benefits before maternity leave= total employee income for the previous 2 years (i.e. for the billing period): number of days in the billing period × number of days of maternity leave

The billing period for maternity leave in 2020 is two calendar years, preceding the vacation - 2018 and 2019. If during the billing period the employee was on maternity leave or maternity leave, you can replace the years of this period with previous years (Clause 1, Article 14 of Law No. 255-FZ). Prerequisite replacement years - increase in benefits. To request a replacement, you must write an application.

"Accounting. Taxes. Law" summarized judicial practice when the Social Security Fund refuses to offset benefits expenses. He believes that the employee could not work and fully raise the child. How to win an argument, arguments in the review prepared by the newspaper editors

Total employee income for the previous two years (2018 and 2019) - these are accruals subject to insurance premiums for each of the two years. The amount for each year must be compared with the maximum values ​​of the base for contributions (815,000 rubles and 865,000 rubles). To calculate, you need to take amounts no more than the base.

Number of days in the billing period - 730 minus excluded periods (days on sick leave, days of maternity leave and child care leave, days when a woman was released from work duties with full or partial retention of salary, provided that insurance contributions were not charged on the retained salary).

Calculating sick leave for pregnancy and childbirth is determining the amount of maternity leave that a young mother will receive during maternity leave, because she will lose her main income in the form of wages. Let's talk about the features of assignment and calculation.

Key Points

  1. Maternity benefit from the state is paid exclusively to the woman who carried and gave birth to the baby. There is only one exception: it is paid to one of the parents when adopting an infant under three months of age.
  2. The simultaneous assignment of maternity benefits and payroll is not provided. Similar conditions apply for maternity leave of up to 1.5 years. The mother is entitled to only one type of payment.
  3. The benefit is assigned in the amount of 100% of average earnings for all calendar days of maternity leave. The amount of calculated state benefits for pregnant women is not subject to personal income tax.

The main provisions are enshrined in Chapter 3 of the Federal Law of December 29, 2006 No. 255 (as amended on March 7, 2018).

Who will receive benefits?

Not all women can count on sick leave payments. The benefit can be received by:

  • working people who have pension contributions, insurance and others;
  • unemployed (dismissed due to the liquidation of an enterprise, if pregnancy occurred within 12 months before they were recognized as unemployed);
  • full-time female students;
  • passing military service under contract;
  • who have adopted a baby under three months.

If a woman does not take advantage of the right to the required rest before childbirth, but continues to work, then maternity benefits for this period will not be accrued to her. The employer does not have the right to pay both wages and benefits. But as soon as the expectant mother decides to go on sick leave and formalize her decision, payment of wages will stop and maternity benefits will be accrued.

How long is sick leave for pregnancy and childbirth?

Current legislation determines sick leave for pregnancy and childbirth and how many days it lasts. It depends on some circumstances. For example, the duration of a maternity leave is established taking into account factors (Part 1 of Article 255 of the Labor Code of the Russian Federation and Article 10 of Law No. 255-FZ):

  1. If a mother is carrying two or more babies at the same time, then the duration of sick leave is 84 days before the babies are born and 110 days after, that is, 194 days in total.
  2. In case of complicated childbirth, maternity leave will be issued for 156 days, that is, 70 days before birth, and 86 days after.
  3. In other cases - 140 days of sick leave for pregnancy and childbirth. There are 70 days before the birth of a newborn and a similar period after.
  4. When adopting a child who is not yet three months old, payment is subject to a period of time starting from the day of adoption and ending with the 70th day after the baby’s birthday. When adopting several babies at once, the sick leave is extended - up to 110 days after their birth.
  5. In case of premature birth that occurs before the 28th week of gestation, a maternity leave is issued for 156 days.
  6. Women who have lived or are living in an area exposed to radiation are issued maternity leave for 160 days (90 days of the prenatal period).

For clarity, let's summarize this data in a table.

Rationale

Number of sick days

Total number of days of sick leave

after childbirth

Pregnancy with one child without complications

Normal pregnancy with complicated labor

Premature birth(from 22 to 30 weeks)

Multiple pregnancy

Multiple pregnancy detected during childbirth

When adopting a child under 3 years of age

Up to 70 days from the date of birth of the child

Up to 70 days

How is sick leave calculated for pregnancy and childbirth?

The calculation of the state maternity benefit is calculated at 100% of the average daily earnings of the mother, calculated for the two years preceding the year in which the sick leave for pregnancy and childbirth was issued. For example, for maternity leave in 2020, the calculation includes data from 2017 and 2018, professional work experience does not affect the calculation. Therefore, there is no need to determine the working period.

When calculating average daily earnings, only those income accruals from which insurance premiums were calculated in the manner prescribed by law are taken into account:

  • wages;
  • vacation pay;
  • bonuses;
  • business trips;
  • compensation for unused vacation;
  • financial assistance in the amount of more than 4,000 rubles.

A similar condition applies to determining the duration of the billing period. From its maximum duration (2017-2018 - 730 days), periods of time in which there were no accruals or the woman received payments that were not subject to insurance contributions are excluded. For example, I was sick, was on unpaid leave or on care leave for up to 1.5 years.

Total income accruals cannot be lower than the minimum wage, and also cannot exceed the established limit for the calculation and payment of insurance contributions to the budget. In 2017, there were restrictions in the amount of RUB 755,000, and in 2018 - RUB 815,000.

If a mother works for less than 6 months in total, then she will have to calculate sick leave for pregnancy and childbirth based on the minimum wage. In other words, a woman with less than six months of experience will receive benefits in an amount that does not exceed the minimum wage for a full calendar month. Moreover, if in the area of ​​residence there are territorial or regional coefficients established for wages, then the minimum wage is calculated taking into account such coefficients (Letter of the Federal Social Insurance Fund of the Russian Federation dated December 2, 2002 No. 02-18/05-8417).

The minimum wage from 01/01/2019 is 11,280 rubles.

How to fill out sick leave correctly

Sick leave for maternity leave is issued at 30 weeks of pregnancy. If a woman is carrying two or more children, then from 28 weeks.

The first part of the form is filled out at the medical institution where the woman is registered for pregnancy. The data on the sick leave is entered by an obstetrician-gynecologist who monitors the progress of the pregnancy. If a woman lives in an area where there is no specialized clinic, then a sick leave certificate is issued by a general practitioner or paramedic. But usually specialists from the antenatal clinic do the filling out.

After registering a sick leave, you need to immediately check whether the data entered into it is correct. Marks and corrections are not allowed. If there are any inaccuracies, the sick leave will need to be redone on a new form.

Filling features:

  1. The sick leave must be printed on a printing device or filled out by hand in block letters fountain, capillary or helium pen of black color. Filling ballpoint pen forbidden.
  2. Letters, numbers, special characters fit into cells. You cannot go beyond their boundaries. Filling is carried out from the first cell, without gaps.

The second part of the form is filled out by the employer. He contributes:

  • policyholder registration number;
  • SNILS;
  • average earnings and the total amount of benefits;
  • insurance period on the day the employee goes on maternity leave.

If a woman has two jobs (main and part-time), then the medical institution issues two sick leave certificates. And both employers must pay her maternity benefits.

After filling out the form, it is certified by the signatures of the doctor and the head of the organization or the responsible person and seals medical institution and the organization in which the young mother works.

If maternity leave is extended due to complications after childbirth or late detection of a multiple pregnancy, additional sick leave is also issued in the same medical institution.

Sample sick note

Special cases

A pregnant woman may become ill even before going on maternity leave. The causes can be various diseases, ranging from a common cold to a threat to the life of the unborn baby. Under such circumstances to the expectant mother a certificate of incapacity for work may also be issued. If the disease is not related to the baby, then you should contact a therapist or a specialist doctor. For example, to a traumatologist if you receive injuries or bruises. If there are complications while carrying a baby, see a gynecologist.

Payment for such a certificate of incapacity for work differs from payment for maternity leave. Sickness benefit will be calculated according to general rules, depending on the experience coefficient of the expectant mother. Moreover, personal income tax will also be withheld.

Payment of maternity benefits

Sick leave for pregnancy and childbirth is paid 100% of the amount. And the sooner after the certificate of incapacity for work is closed the young mother brings it to the employer, the faster the proper payments will be made.

The maximum period for calculating sick leave benefits is six months. During this time, the employee must provide all the necessary documents:

  • application for the assignment of maternity benefits (drawn up in any form);
  • sick leave;
  • salary certificate for calculating benefits.

Calculation and accrual of benefits must be made within 10 days. After signing the order for the employee to go on maternity leave, on the first day of payment of wages, the money must be transferred to the young mother’s card or issued in cash at the organization’s cash desk. This depends on the procedure established in the organization for issuing wages to employees.

If sick leave for pregnancy and childbirth is issued through the Fund social insurance, then the benefit must be paid no later than the 26th day of the month following the application.

Personal income taxes (NDFL), as well as pension, insurance and other contributions are not charged or withheld from maternity benefits.

Example of calculation for sick leave

Lenina Karla Marksovna issued sick leave on April 20, 2019 for 140 days.

Total income:

  • 2017 - 700,000 rubles, including 50,000 rubles for 45 days of temporary disability;
  • 2018 - 1,000,000 rubles, but the calculation includes an amount not exceeding the limit of 815,000 rubles.
  1. Accrual base: (700,000 - 50,000) + 815,000 = 1,465,000 rub.
  2. Duration: 730 days. - 45 days = 685 days
  3. Average daily earnings: 1,465,000 / 685 = 2138.69 rubles, which is no more than 2150.68 rubles.
  4. Maternity benefit: 2138.69 × 140 = 299,416 rubles 60 kopecks.

The average daily earnings of a maternity leaver in 2020 cannot exceed 2,150.68 rubles, based on: (755,000 (2017 limit) + 815,000 (2018 limit)) / 730.

From maternity leave to maternity leave

Calculation of state benefits for pregnancy and childbirth is carried out based on average earnings calculated for the two previous years. But how to calculate payments to a woman who goes from maternity leave to maternity leave?

For example, Irina Morkovkina gave birth to a baby in 2017. In 2018, she was on maternity leave for up to 1.5 years. And at the end of the year she became pregnant and never went to work, having issued a new certificate of incapacity for work for pregnancy and childbirth in 2020.

It turns out that in order to calculate the new state allowance for BiR for 2020, Morkovkina does not have a basis for calculating average earnings. After all, state sickness benefits, as well as paid parental leave, cannot be included in the calculation base. In this case, the right of transfer applies. Any woman moving from maternity leave to maternity leave has the right to choose calculation years from earlier working periods. This rule has been in effect since 2011. The main thing is that it is beneficial to the mother in labor.

But it is impossible to postpone the deadlines to too early years. These must be the periods immediately preceding maternity leave. Otherwise, the FSS may refuse to reimburse payments. The position of Social Insurance was also supported by the Supreme Court in the Ruling of the Supreme Court of the Russian Federation dated February 12, 2018 No. 309-KG17-15902.

For example, Morkovkina has the right to demand that the billing period be postponed to earlier years. According to the example conditions, these could be 2015 and 2016. That is, those working periods that were used to calculate the first maternity leave. To exercise the right of transfer, it is enough to write an application addressed to the employer. There is no unified form. Compose the document in any form.

Additional payments

But what other money can a future mother count on, not counting maternity benefits? The state guarantees the following payments:

  1. Benefits for registration early stages pregnancy. It is required if a woman registers with an antenatal clinic before 12 weeks. The antenatal clinic doctor will issue a certificate of the established form. The document will be issued along with a sick leave certificate for presentation to the employer for payment. The payment amount in 2020 is 655.48 rubles.
  2. One-time payment for birth. The state benefit is paid by the employer or the territorial branch of the Social Insurance Fund. Size in 2020 - RUB 17,479.72. To receive money, you will need to submit a package of documents and write an application in any form. Mandatory documents: a certificate from the maternity hospital, a certificate from the spouse’s place of work stating that he did not receive state benefits, the baby’s birth certificate.
  3. Financial assistance from the employer. Payment is not mandatory. Appointed only by decision of the head of the enterprise. To receive money, an application addressed to the boss is required. If the organization provides for such payments, then financial assistance will be paid. Moreover, it can be prescribed not only to the mother, but also to the father of the child. Such payments are not subject to personal income tax in the amount of up to 50,000 rubles per year for each child.
  4. Regional and municipal surcharges. These types of allowances are provided for by the legislation of local self-government or a constituent entity of the Russian Federation. You can clarify the size and nature of additional payments in the territorial department of social protection of the population, local administration or MFC.

The employer has the right to provide additional payments and compensation to women in labor at his own expense.

Online calculator for calculating sick leave for pregnancy and childbirth

You can find out how much you are supposed to pay for sick leave during pregnancy and childbirth on the Social Insurance Fund website using an online calculator.

To do this, you need to enter the following data in the appropriate cells:

  • start and end date of sick leave for pregnancy and childbirth;
  • type of sick leave (pregnancy and childbirth). It is indicated on the sick leave certificate in the “Cause of disability” field;
  • amount of earnings;
  • the amount of days excluded from the calculation of average daily earnings;
  • standard working hours per week;
  • other.

For a more accurate calculation, it is advisable to fill in all fields.

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