What payments are due to pregnant women? Necessary documents for applying for maternity benefits

In accordance with federal laws 81-FZ “On state benefits for citizens with children” and 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, benefits related to the birth and upbringing of a child include payments:

1. in connection with early registration at a medical institution (one-time);
2. for pregnancy and childbirth (during vacation);
3. in connection with the birth of a child (one-time);
4. for child care up to 1.5 years (monthly).

Since in legal practice maternity leave is understood as the entire period of accrual of the above benefits, they should be considered in their entirety.

Procedure for calculating payments

The question of granting benefits arises already during a woman’s pregnancy. The employer has the right to accept an application for leave if there is an appropriate medical certificate, a sick leave certificate filled out in accordance with all the rules of the Federal Social Insurance Fund of the Russian Federation, as well as other documents (employment contract, insurance certificate).

The total payment amount is determined as follows:

1. early registration

When an employee presents a certificate of early medical registration, the employer is obliged to accrue a one-time benefit, provided that the pregnancy period when applying to a medical institution was no more than 12 weeks. The basis for the calculation is Article 9 “The right to a one-time benefit for women registered with medical organizations V early dates pregnancy" of Law 81-FZ. The size of such payment in 2014 is limited to 515.33 rubles, and in 2015 it is planned to increase by 5-6%.

2. maternity leave

The procedure for determining the size of this payment causes novice accountants greatest number questions. Until 2014, female workers had the right to choose a calculation algorithm. Today only one technique is used.

When assigning benefits, the following conditions should be taken into account:

• Only women have the right to receive it;
• payment is made when insurance premiums are deducted in favor of the Social Insurance Fund of the Russian Federation;
• the basis is sick leave;
• the calculation must be carried out not only during actual pregnancy, but also when legally adopting a child.

The amount of benefits is determined for the entire period the woman is on leave. The duration of the term depends on the characteristics of pregnancy:

• 70 days until the moment of birth, and when carrying several children at the same time, 84 days (the beginning of the period is determined by the doctor);
• 70 days after childbirth, or 84 days if there are complications after childbirth, or 110 days if several babies are born.

The total duration is calculated in total, determining the period in advance taking into account the opinion of the employee’s personal doctor. If during the observation period a multiple pregnancy was not detected, or the woman experienced complications, the employer is obliged to recalculate.

The amount of the benefit is determined depending on average earnings. In 2014, you must adhere to several rules at once:

• the minimum value cannot be lower than the minimum wage;
• the maximum indicator is calculated taking into account the maximum value of the base established for each calendar year.

It should be noted that the employer can calculate the maximum amount of average daily earnings using the formula:

R/730 ,

where P is the maximum value of the base for two calendar years, preceding the issuance of an order on the provision of maternity leave. Decree of the Government of the Russian Federation No. 1101 established the size of such a limit in 624.000,00 rubles In other words, if the base exceeds the specified limit, then the amount of the excess cannot be used to calculate average daily earnings.

Thus, the accountant will need to calculate the woman’s average daily earnings, determine the vacation period, and only then calculate the amount of the benefit. It should be noted that sick leave issued due to pregnancy and childbirth is paid without restrictions on length of service, that is, 100%.

3. birth of a child

This type of one-time financial support can be paid to both men and women. The basis for the appointment is a certificate of the established form. In 2014, the amount of payment, taking into account indexation, is 13.741,99 rubles The employer has the right to increase this amount at the expense of the enterprise's profits. In 2015, it is planned to increase the amount of this benefit to 15,000 rubles. for working women, and for unemployed first-time mothers - up to 30,000.00 rubles.

4. parental leave.

The right to receive monthly payments are vested in mothers, fathers, as well as guardians and adoptive parents of the baby. It is allowed to grant leave with benefits to other relatives of the child, only on the condition that they are the ones caring for the newborn. This includes grandparents, aunts, uncles, and even adult brothers or sisters. If several people are caring for the baby, then only one of them can receive the benefit. At the same time, care leave for up to 1.5 years can be transferred from one family member to another, for which everyone must write a statement that he begins or stops caring.

The person in whose favor the benefit is paid has the right to carry out professional or labor activities on a part-time basis. The appointment is made based on the employee’s application accompanied by copies of the baby’s birth certificate.

The benefit amount is:

1. for the first child - 40% RUB 2,576.63(2014);
2. for the second and subsequent child - 40% average earnings at the place of work, but not less RUR 5,153.24(2014)

It should be taken into account that the amount of monthly benefit during the period of parental leave up to 1.5 years cannot exceed:

• RUB 17,990.11(when calculating benefits based on earnings for two calendar years preceding the year of parental leave);
• RUB 13,833.33(when calculating benefits based on earnings for the 12 months preceding the month of the start of parental leave).

Important:

When assigning a payment to a person caring for several children under the age of 1.5 years, the amounts received are added up. It must be remembered that the final benefit amount cannot exceed 100% of the employee’s average salary.

In some regions of Russia there are regional coefficients, therefore, when calculating benefits, the Republic of Kazakhstan must be taken into account. For example: in the Kirov region in a number of districts the RK is set to 1.15. Therefore, the monthly allowance for child care up to 1.5 years for 2 and subsequent children will increase from 5,153.24 rubles. up to RUB 5,926.23 All other benefits are indexed in a similar way, except for the maximum monthly allowance for child care up to 1.5 years per child for working citizens (RUB 17,990.11)

For those planning to have a child in 2015, it will be useful to know that the amount of maternity payments is influenced by the minimum wage. Presumably it will be RUR 5,965.00 as opposed to RUB 5,554.00 in 2014.

P.S. The article will be finalized as the exact rates are confirmed social benefits for 2015!

It will remain the same, i.e. less beneficial for expectant mothers than it was before 2013. Maternity leave, child care leave, periods of release from work, and additional days off to care for a disabled child are deducted from the amount of maternity leave.

In 2015, to calculate maternity benefits, income for the two previous years will be taken into account - for 2013 and 2014. Income from 2015 will not be taken into account, even if the woman leaves for maternity leave December. This is not beneficial for those women whose income will increase during 2015.

To calculate maternity benefits, the following initial data will be required:

Average daily earnings for the last two years;

Duration of maternity leave. It can be 140 days in general, 156 days for complicated births, or 194 days for multiple pregnancy.

To calculate the average daily earnings, it is necessary to sum up the salary for two years with bonuses, vacation pay and travel allowances. Please note that payments are calculated without deduction of personal income tax. This does not include paid sick leave or benefits.

The period during which the woman was on sick leave, maternity leave, or maternity leave is subtracted from 730 days.

For example, in 2013 a woman’s income was:

· salary - 150,000 rubles;

· vacation pay – 15,000 rubles;

· quarterly bonuses – 40,000 rubles;

· sick leave - 6000 rub. (28 days).

In 2014, a woman’s income was:

· salary - 200,000 rubles;

· vacation pay – 20,000 rubles;

· quarterly bonuses – 60,000 rubles;

· sick leave - 4000 rub. (25 days).

Average daily earnings will be: (150000+15000+40000+200000+20000+60000)/(365+365-25-28) = 485000/677=716.4 rubles. All that remains is to multiply the specified amount by the number of days of maternity leave. So, in the general case, the amount of maternity leave will be 100,296 rubles. (716.4*140).

If independent calculations of maternity leave seem difficult to you, then you can use one of the calculators, which, based on the entered data, will allow you to make calculations. One of his examples is presented here http://www.b-kontur.ru/profi/decret#_.

Minimum amount of maternity leave in 2015

In 2015 it is 27,455.34 rubles. at normal birth, RUB 30,593.10 - for complicated cases and 38,045.26 rub. in case of multiple pregnancy (194 days). It is calculated based on the minimum wage for 2015 for the year - 5965 rubles. (5965/730*24*140).

If you received a smaller amount of maternity benefits, then you still will not receive less than this amount.

Maximum amount of maternity benefits in 2015

Maternity benefits cannot be higher than the level established by law. The fact is that the employer makes contributions to the Social Insurance Fund not from the entire employee’s salary, but only from income that is less than the established limit.

In 2015, the maximum levels of 2013 and 2014 are taken into account. Their size was 568 and 624 thousand rubles, respectively. Accordingly, if your total annual income was higher, you should still calculate according to the earnings limit.

Based on the indicated values, it turns out that the maximum amount of maternity leave in 2015 will be 228,602.73 rubles ((568,000+624,000)/730*140). Accordingly, for complicated births this figure is 254,728.77 rubles, for multiple pregnancies - 316,778.08 rubles.

What other payments are due at the birth of a child?

This is a one-time benefit for the birth of a child in a fixed amount (in 2015 it will increase to 14,497.80 rubles), as well as a benefit for registration in the early stages of pregnancy (its amount for 2015 is 543.67 rubles). In addition, a woman can count on additional regional and federal payments, if provided (for example, Maternity Capital).

Maternity benefits for the unemployed

The unemployed are not entitled to maternity payments. But they can receive one-time payments upon early registration with a antenatal clinic, as well as a maternity benefit in a fixed amount.

The only category of unemployed citizens who can still count on some payments are women who were fired within 12 months due to the liquidation of an organization or termination of activities as an individual entrepreneur (lawyer, notary). True, the amount of maternity leave for such expectant mothers is more than modest. In 2015 it is 543.67 rubles. per month. To calculate maternity benefits in in this case 543.67*140 days (or 156/194)/30 days are needed. It turns out that the total payments will be 2537.13 rubles.

How to calculate maternity benefits for individual entrepreneurs

Individual entrepreneurs can receive maternity benefits only if they are registered with the Social Insurance Fund on a voluntary basis and have paid insurance premiums for 2014.

Individual entrepreneurs with any income can count exclusively on minimum benefits. Of course, this approach can hardly be considered fair. After all, for example, individual entrepreneurs must share 1% of income over 300 thousand with the Pension Fund of the Russian Federation. Moreover, often the total amount of taxes paid to the funds per year is several times higher than the maternity benefits received. Also, wages to the entrepreneur’s employees and deductions from them are made not on the basis of the minimum wage, but on the basis of the regional minimum, which exceeds it many times over. The entrepreneur himself has to be content with 27 thousand rubles.

How to get maternity benefits

To do this, you need to contact your employer with a corresponding application and provide a sick leave certificate received at the 30th week at the antenatal clinic. The benefit must be assigned within 10 days and paid on the next salary day.

Entrepreneurs who are voluntarily insured by the Social Insurance Fund must write an application to the fund.

Maternity benefits and child care benefits up to one and a half years old are calculated based on average earnings. However, the size of payments is limited both above and below. How exactly will payments and benefits be calculated in 2015?

In 2015, the calculation period for calculating social benefits changed (now it is 2013 and 2014).

SDZ = (D1 + D2): 730 – ID,

where D1 is the employee’s income for 2013;

D2 - employee income for 2014;

ID - days not taken into account when calculating average daily earnings.

Days not taken into account when calculating maternity and child care benefits for children under 1.5 years of age:

period of temporary incapacity for work;

maternity leave;

• Holiday to care for the child
• days when the employee was released from work according to the laws of the Russian Federation with full or partial retention of wages, provided that no contributions to the Social Insurance Fund were paid from the retained salary.

The employer must provide the necessary information on the amount of average earnings for the two years preceding the year of granting parental leave.

Maternity benefit

The maximum amount of average daily earnings for calculating benefits for pregnancy and childbirth and child care up to one and a half years old cannot be greater than the maximum base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation for two years, divided by 730. So in 2015, the maximum value of the average daily earnings are 1,632.88 rubles ((624,000 rubles + 568,000 rubles): 730 days).

Maximum maternity benefit

In 2015, the maximum maternity benefit reimbursed by the Social Insurance Fund is RUB 228,603.2(RUB 1,632.88 × 140 days), for multiple pregnancy - RUB 316,778.72(RUB 1,632.88 × 194 days), for complicated births - RUB 254,729.28(RUB 1,632.88 × 156 days).

Minimum maternity benefit

The minimum maternity benefit is calculated based on the minimum wage and in 2015 is equal to27 455,34 rub. (5965 rub. × 24 months: 730 days × 140 days), for multiple pregnancy -38 045,26 rub. (5965 rubles × 24 months: 730 days × 194 days), for complicated births -30 593,1 rub. (5965 rubles × 24 months: 730 days × 156 days).

Child care allowance

The monthly child care allowance for insured citizens is 40% of average earnings calculated for the two calendar years preceding the year of child care leave.

Maximum allowance for child care up to one and a half years old

Maximum monthly allowance for child care up to one and a half years old - RUB 19,855.82(RUB 1632.88 × 30.4 × ×40%).

Minimum allowance for child care up to one and a half years old

The minimum child care benefit in 2015 is3262,01 for the first child and6524,00 rub. for the second and subsequent children.

If parental leave lasted less than a full month or maternity leave began (ended) in the middle of the month, the benefit is recalculated in proportion to the calendar days (including weekends and holidays) of leave in these months.

One-time benefits

On January 1, 2015, benefits for citizens with children were indexed. Its coefficient was 1.055. Now in the Novosibirsk region (taking into account the regional coefficient of 1.2) the following benefit amounts have been established.

Mothers whose children were born on January 1, 2015 or later receive a one-time benefit upon birth of a child in the amount 17397,36 rubles

One-time benefit for women registered with medical institutions in the first 12 weeks of pregnancy is 652,40 rubles

The same amount applies to maternity benefits paid to women dismissed due to:

• with the liquidation of organizations,
• with the termination of activities by individuals as individual entrepreneurs,
• with termination of powers by private notaries,
• with the termination of the status of lawyer,
• with the termination of activities by other individuals whose professional activity in accordance with federal laws is subject to state registration and/or licensing.

Public Relations Group Novosibirsk regional branch of the FSS of the Russian Federation

Maternity benefits in 2015 are calculated taking into account the new maximum amounts. Calculation of maternity benefits in 2015 is based on income for 2013 and 2014. In the article we will also tell you who is entitled to maternity payments in 2015, and we will show the calculation of maternity leave.

The procedure for calculating maternity benefits is established by Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ). In 2015, the same procedure applies. However, some indicators that are involved in calculating maternity benefits in 2015 have changed.

Who is paid maternity benefits?

One of the documents required to assign maternity benefits is a certificate of incapacity for work. The procedure for its issuance was approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n (hereinafter referred to as Order No. 624n).

According to the general rules, the doctor issues a certificate of incapacity for work during pregnancy and childbirth:

• at 30 weeks of pregnancy for 140 calendar days - with a singleton pregnancy;
• at 28 weeks of pregnancy for 194 calendar days - in case of multiple pregnancy.

This is stated in paragraph 1 of paragraph 46 of Order No. 624n.

Please pay attention to the specifics of calculating benefits if the employee did not submit maternity leave on time.

Calculation of maternity benefits in 2015

The algorithm for calculating maternity benefits in 2015 consists of 7 steps.

Step 1. We determine the years of the billing period and the amount of payments taken into account (Parts 1, 2 and 3.2 of Article 14 of Law No. 255-FZ). By general rule, in 2015 the calculation period includes 2013 and 2014. In some cases, it is possible to replace years in the billing period: if the employee was on maternity leave or parental leave. The main condition is that the replacement must lead to an increase in the amount of benefits (Part 1, Article 14 of Law No. 255-FZ). More details - for example, in the article How to replace the years of the billing period for external part-time workers.

Step 2. We calculate the number of calendar days taken into account in the billing period - from the total number of calendar days in the billing period we subtract the excluded days (Part 3.1 of Article 14 of Law No. 255-FZ). How to apply the rule on excluded periods in practice, read in the magazine "Salary". Also pay attention to the article “If the calculation period for calculating benefits consists entirely of excluded periods.”

Step 3. We calculate the average daily earnings - divide the amount of payments taken into account (step 1 indicator) by the number of calendar days taken into account (step 2 indicator) (Part 3.1 of Article 14 of Law No. 255-FZ).

Step 4. We calculate the maximum amount of average daily earnings - the sum of the maximum values ​​of the base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation for each year of the billing period, divided by 730 (Part 3.3 of Article 14 of Law No. 255-FZ).

Step 5. We compare the average daily earnings (indicator of step 3) with the maximum amount of average daily earnings (indicator of step 4) and select the lower value (part 3.3 of article 14 of Law No. 255-FZ).

Step 6. We determine the amount of the daily benefit - the average daily earnings (step 5 indicator) are multiplied by 100% (Part 4 of Article 14 and Part 1 of Article 11 of Law No. 255-FZ).

Step 7 We calculate the amount of maternity benefits - multiply the amount of the daily benefit by the number of calendar days falling during the period of maternity leave (Part 5, Article 14 of Law No. 255-FZ).

Let us demonstrate the use of the algorithm for calculating maternity benefits using an example.

Example

Employee of JSC “Samara Confectioner” Semenova I.N. goes on maternity leave in February 2015. It did not replace the years of the billing period.

The amount of payments accrued to the employee in the billing period was:

• for 2013 - 570,000 rubles;
• for 2014 - 630,000 rubles.

In the billing period Semenova I.N. I took sick leave several times. The total number of calendar days of her temporary disability was 131. The employee also went on vacation twice - for a total of 56 calendar days.

We will use an algorithm to calculate benefits.

Step 1. In our case, the calculation period is 2013 and 2014. The amount of payments taken into account was RUB 1,200,000. (570,000 rub. + 630,000 rub.).

Step 2. Let's determine the number of calendar days taken into account. It is equal to 600 calendars. days (365 calendar days (for 2013) + 365 calendar days (for 2014) – 131 calendar days (temporary disability)). We do not exclude the number of days of the next paid vacation.

Step 3. Let's calculate the average daily earnings. It will be 2000 rubles. (RUB 1,200,000: 600 calendar days).

Step 4. Let's calculate the maximum amount of average daily earnings. It is equal to 1632.88 rubles. [(RUB 568,000 + RUB 624,000) : 730].

Step 5. Let's compare the two quantities. The maximum amount of daily earnings turned out to be less than the amount of actual daily earnings (RUB 1,632.88).< 2000 руб.). В соответствии с новой редакцией части 3.3 статьи 14 Закона № 255-ФЗ дальнейший расчет производим исходя из суммы 1632,88 руб.

Step 6. The daily allowance is 1,632.88 rubles. (RUB 1632.88 ? 100%).

Step 7. Let's determine the total amount of maternity benefits. It will be equal to 228,603.2 rubles. (RUB 1632.88 ? 140 calendar days).

Editorial staff of the magazine "Salary"

In accordance with Article 8 of the Federal Law of December 1, 2014 N 384-FZ "On the federal budget for 2015 and for the planning period of 2016 and 2017" the amount of indexation of child benefits from January 1, 2015 is set at 1.055.

Attention, this article is outdated!

One-time benefits in 2015

1. One-time benefit for women registered with medical organizations in the early stages of pregnancy – RUB 543.67. (in 2014 – 515.33). For non-working women (housewives), this payment is not provided for by law.
2. A one-time benefit at the birth of a child, as well as when transferring a child to be raised in a family, will be RUB 14,497.80. (in 2014 – 13,741.99). In the case of adoption of a disabled child, a child over seven years of age, as well as children who are brothers and (or) sisters, payments amount to 100,000 rubles for each.

In areas and localities where regional coefficients (hereinafter - RK) are established for wages, payments are determined using these RKs.