What benefits are due to pregnant women? Early pregnancy: a guide. How to get maternity benefits

First of all, the expectant mother needs to register for pregnancy with an obstetrician-gynecologist. Where to be observed: in a antenatal clinic, a commercial medical center, in a medical center at a maternity hospital - it's up to you. It all depends on your preferences and financial capabilities.

You can be observed for free in the antenatal clinic at the place of registration or at the place of actual residence, regardless of registration. To register for pregnancy in the antenatal clinic, you must present a passport and a policy of compulsory medical insurance. The presence of a policy, regardless of the place of its issue, allows the patient to present it at any antenatal clinic or maternity hospital, where it must be recognized as valid - this is ensured by a unified system of compulsory medical insurance. There are regulations confirming the right to public health care regardless of the place of residence. If you do not have a policy, you will only receive emergency medical care.

It is better to register in the antenatal clinic in which you have been observed for several years, so as not to violate the continuity of medical supervision. After all, there is all the data about your health, diagnoses, results of examinations, treatment, etc. are recorded. In the new place, all this is absent, so some diseases go unnoticed. It is necessary to focus on the place of observation: it is good if it is convenient to get to the consultation. If it is impossible to combine these two requirements, then in the antenatal clinic where you were observed earlier, you can take an extract from previous diseases and operations.

It happens that a woman is registered (registered) in one area of the city, but lives in another area. In this case, you can be observed at the place of residence. As a rule, patients in the antenatal clinic are observed by an obstetrician-gynecologist assigned to a certain area: But it should be borne in mind that you have the right to choose any obstetrician-gynecologist working in this antenatal clinic. If for one reason or another you did not get along with the doctor, then you can change the attending physician.

It is also possible to observe pregnancy in commercial medical centers. There are many options here - both the centers themselves and the range of services provided. You choose a center (be sure to find out the reviews of those who have already been observed there), a specialist, a contract, and conclude a contract that has legal force. The cost of contracts is different: from 10 to 60 thousand rubles - it all depends on the volume of examinations, consultations of doctors, the duration of pregnancy, etc. You should definitely find out if the medical center where you are going to be observed has permission to issue an exchange card, because even the presence a license for some types of obstetric care is not a guarantee of such authorization. Meanwhile, an exchange card is a document where the results of all examinations carried out during pregnancy are recorded, and it is necessary for admission to the maternity hospital. A woman who does not have an exchange card can only be admitted to the observational department of the maternity hospital, where there are unexamined patients and women with various infectious diseases. A woman receives an exchange card in her hands after the 28th week of pregnancy. Check if the commercial medical center issues sick leave certificates for pregnancy and childbirth to its clients (in other words, is it possible to get sick leave and maternity leave there). The order of communication with an obstetrician-gynecologist will be based on a scheme similar to women's consultation.

Another option for monitoring pregnancy is monitoring at the medical center at the maternity hospital; its advantage is the possibility of conducting pregnancy and childbirth by one obstetrician-gynecologist.

When to register for pregnancy?

You should register with a specialist in the early stages of pregnancy (up to 12 weeks), as this increases the likelihood of a successful pregnancy and childbirth, and hence the birth of a healthy child. At this time, it is advisable to start examinations by specialists, taking tests in order to exclude all possible troubles and start treatment in a timely manner if a particular pathology is detected. An obstetrician-gynecologist will be able to systematically monitor your health, prescribe certain examinations at each stage of pregnancy to make sure there are no complications. In addition, our state pays all women registered for pregnancy for up to 12 weeks, when they go on maternity leave, a one-time allowance in the amount of half the minimum wage.

What do they do in the antenatal clinic?

At the first appointment, the obstetrician-gynecologist will ask you about everything related to your health, weigh, measure the pelvis with a pelvis (a special tool that looks like a large compass with blunt ends, with which you can find out the size of the pelvis), conduct an examination on the chair, take a swab from vagina. All this information and research is necessary in order to draw up a pregnancy management plan and to suggest what difficulties may arise during childbirth. The doctor will give recommendations on rational nutrition, drugs that need to be taken, write out referrals for tests and consultations. Most often, blood tests are taken on an empty stomach, you can find out from the doctor in advance whether it is necessary to comply with this condition during the next study.

There is a standard for medical examinations during pregnancy, which are free of charge. These are general blood tests (blood is taken from a finger), biochemical blood tests (blood is taken from a vein), a blood test for HIV, hepatitis B, syphilis, general urinalysis, vaginal swabs, ultrasound examinations, consultations with a dentist, ophthalmologist, therapist. In the presence of chronic diseases of the mother, additional examinations and consultations may be necessary. If you need to do tests that are not included in the standard, then they will have to be carried out for a fee. In most medical institutions, it is customary to skip pregnant women out of turn, so correctly indicate to the rest of the patients your position.

Before you meet with your OB/GYN, you can make a rough list of questions to ask yourself so you don't forget anything and discuss all the details that interest you. If the doctor of the antenatal clinic detects significant deviations during pregnancy, it is always possible to refer the patient for a consultation to a larger medical center. For example, if such a consultation is located in the Moscow region, then the patient may be referred for examination to the Moscow Regional Research Institute of Obstetrics and Gynecology.

Maternity leave: how much?

A certificate of incapacity for work for pregnancy and childbirth is issued by an obstetrician-gynecologist, and in his absence, by a general reception doctor, for the following periods:

in the absence of complications - from 3 weeks of pregnancy, the duration is 140 calendar days (70 days before delivery and 70 days after delivery);

with multiple pregnancy -28 weeks of pregnancy for 180 days:

in case of complicated childbirth - additionally for 16 calendar days. In these cases, the total duration of prenatal and postnatal leave is 156 calendar days (70+16+70).

Use our service Calculation of maternity leave >>>

Documents required for pregnancy registration:

passport;
compulsory medical insurance policy;
results of medical examinations carried out during the last year, including examinations related to this pregnancy, as well as discharges from hospitals of any profile, if any.

Pregnancy is a special period in a woman's life. During it, the load on the body of the future mother seriously increases, which is accompanied by anatomical and hormonal changes. To be sure of the correct development of the fetus and the absence of problems with her own health, a pregnant woman needs to be registered in a antenatal clinic in a timely manner.

To begin with, you should make an appointment with a gynecologist who conducts an appointment in the LCD. The state provides the right to free treatment by registration or at the place of actual location.

Why do you need a pregnancy record?

A woman registered for pregnancy can expect to receive free medical care for all 9 months. Observation of the development of the fetus begins from the moment of the initial examination. Research is carried out systematically to identify any deviations from the norm.

In the antenatal clinic, they give out the papers that are needed when entering the maternity hospital - an exchange card and a maternity certificate. In the event of complications, a referral for treatment in a hospital is prescribed.

Visit doctor

On the day of registration, an exchange card is created for the expectant mother. The doctor determines her weight, measures blood pressure, studies the medical history and issues a referral for tests.

You need to know that according to the law of the Russian Federation, medical care is required to be provided even without being registered in a antenatal clinic. However, registration of one's own condition and a scheduled visit to the gynecologist help to avoid problems during the bearing of the baby.

Documents for accounting

For medical reasons, the employer is obliged to provide the pregnant employee with better working conditions and a less stressful environment, and to confirm her rights, the expectant mother will need a certificate from the antenatal clinic. Overtime employment, work on weekends and holidays for a pregnant woman are contraindicated, otherwise the employer violates the law.

It is extremely rare for a mother-to-be to be fired. To guarantee the observance of her rights, a woman should take a certificate of the gestational age on the day of registration and submit it to the employer.

Where to be observed

By law, a girl has the right to independently choose a clinic with more comfortable conditions for herself. You can be observed during pregnancy in different institutions:

Pregnancy registration centers

Women's consultation is a standard accounting. Registration is allowed in the LCD you like at the location, but then you need to issue a fix.
The perinatal center is a maternity hospital with additional conditions and wards for a difficult pregnancy. Such institutions are opening all over the country. Technology and modern equipment allow local doctors to provide quality care. Some perinatal centers not only observe pregnancy, but also take delivery.
Private clinic - offers a range of services, but does not issue important documents for free medical care during childbirth. A contract for the management of pregnancy is concluded. The insurance company opens an account in the name of the woman in labor. Usually, the insurance includes scheduled tests, examinations, and gynecological examinations. The disadvantages of servicing in a private clinic are payment for all services, separate registration at the maternity hospital and the lack of a certificate.
Observation at the maternity hospital. There are departments at maternity hospitals in which they monitor the health of pregnant women. To be examined at the maternity hospital, you need to conclude a contract with an insurance company that cooperates with the institution. The advantage is the supervision of the patient until the very birth and during them by one medical center.

When concluding a service agreement with a private clinic, you must carefully read the footnotes: what services the company undertakes to provide and which of the tests are not in the checklist. Be sure to read the "Exceptions" section. It explains the terms of the contract, the reasons for possible termination and what services will be paid.

Pregnancy record - when to get up

There is no law that would oblige registration at a certain stage of pregnancy. But for those who have registered up to twelve weeks, an additional allowance is accrued.

When to register for pregnancy

There is no lower time limit for registration - in difficult situations, the health of the expectant mother is monitored from the 5th obstetric week. Normally, doctors recommend routine examinations at 8-11 weeks. At this stage of pregnancy, important procedures are carried out that monitor the health of the unborn child.

There are several reasons for an urgent visit to the doctor:

deterioration in general condition;
unfavorable working conditions;
the presence of miscarriages in history;
the age of the expectant mother is over 35;
the presence of chronic diseases.

It is impossible to give an exact answer to the question of when you need to register for pregnancy. There is no maximum gestational age at which you can apply to the LCD. Ideally, this should be done before 12 obstetric weeks. The deadline is before the onset of maternity leave, that is, up to 30 weeks. Then the doctor will have time to prescribe a medical examination and issue a sick leave certificate for issuing a certificate.

What paperwork is required for registration?

The medical clinic must provide:

passport - needed to register a personal card;
compulsory medical insurance policy - gives the right to treatment free of charge;
SNILS.

For a scheduled examination, you will need a pharmacy diaper, shoe covers, a notebook and a pencil to write down the doctor's recommendations.

The medical center registers two personal cards:

individual sheet of the woman in labor - is kept by the gynecologist, who conducts routine examinations. Counts are distributed in order of days of visit;
exchange card - the main document of the patient, which is given into the hands of the expectant mother at the 21st week of pregnancy. Required for registration at the hospital.

Medical tests for pregnancy records

Scheduled medical examinations in each trimester are free of charge. The gynecologist monitors the condition of the girl, prescribes recommendations, sends for examinations and excludes the occurrence of complications.

How to register without a residence permit

To register without a residence permit, you must take your passport and compulsory medical insurance policy with you to an appointment with a gynecologist. On the basis of the Law on Compulsory Medical Insurance, citizens of the Russian Federation are provided with a number of services free of charge:

The state program covers the cost of treatment throughout the territory of the Russian Federation if an insured event occurs. Health insurance provides guarantees for free treatment. This includes initial examinations, health care, as well as specialized treatment in case of pregnancy, childbirth and the postpartum period.
An insurance certificate gives the right to independently choose a center from those included in the legislative system for insurance.
You can change the attending doctor by applying to the name of the head doctor under the insurance program.

By law, the expectant mother can change the medical center once a year. This does not include cases of relocation or temporary change of residence.

Thus, a future mother who does not have a residence permit should not have any problems when registering for pregnancy. The main thing is that a woman should have a compulsory medical insurance policy and a Russian passport with her.

attachment

To gain a foothold in a specific medical center, you need to write an application addressed to the head physician, indicating the registration in the passport, the address of the actual residence and the number of the CHI policy. Upon receipt of a refusal, you should send a request to higher authorities.

What does the doctor ask at the appointment?

At the initial examination, the doctor will get acquainted with the patient's card and gynecological indicators. Necessary records - the frequency of the menstrual cycle, the number of pregnancies and the characteristics of their course, the presence of chronic diseases.

For a complete history, the specialist will require information about the parents: is there diabetes, hypertension, mental and oncological diseases. It will also clarify whether the father of the unborn child is healthy.

First visit to the gynecologist

First visit to the doctor during registration

The girl’s physique indicators, information about body weight and diet are entered into the medical record. The obstetrician also determines the size of the pelvis and examines the uterus, after which he announces the gestational age and the probable date of birth. The specialist may order an ultrasound.

Measurement of blood pressure is carried out at each appointment without fail.

What other doctors need to go through during pregnancy

In a planned manner, the gynecologist sends the expectant mother to the endocrinologist, ophthalmologist, ENT specialist, and the therapist of the antenatal clinic. This is necessary in order to understand whether a woman can bear a child, whether she has serious diseases, contraindications for natural childbirth.

General tests must be taken several times

The therapist and dentist need to visit four times. You will have to make an appointment with an otolaryngologist and an ophthalmologist twice.

Analyzes

What you need to submit:

urinalysis for protein;
urinalysis for the presence of bacteria;
blood group and Rh factor;
general test for syphilis and HIV;
blood test for hepatitis B;
vascular wall test - detects the amount of antibodies in the blood;
smear for cytology.

The father of the child undergoes a fluorography and takes a general blood test.

The first results of examinations of the mother help to determine if there are any abnormalities in the development of the fetus. If the gynecologist considers it necessary, he will give the woman a referral for a blood test for glucose tolerance and for antibodies (in case of Rh conflict).

Examination during pregnancy prevents the risk of fetal diseases

At the 12th week of pregnancy, you need to undergo a planned ultrasound, only then - a biochemical test. Repeated ultrasound examinations are prescribed at 19-23 and 32-36 weeks of pregnancy.

The above tests must be taken without fail for all expectant mothers. Depending on the state of health, the doctor prescribes additional studies.

How to get a vacation

At the reception, a certificate of incapacity for work is issued. It is drawn up by an obstetrician-gynecologist or a doctor who conducts an examination. Deadlines:

normal course of pregnancy - from 30 weeks. The total duration of leave is 140 days - 70 days before childbirth and 70 days after them;
multiple pregnancy - from 28 weeks. A disability certificate is issued for 180 calendar days.

Complications during childbirth are supplemented by 16 days. Then the total vacation period is 156 days.

Timing

The total period of observation of the condition of the expectant mother is 30 weeks. During this time, you need to go through doctors 8 times. It takes an average of 3 days to complete the tests. The last appointment is scheduled at the 40th week of pregnancy, then a referral to the maternity hospital is issued and the registration sheet is closed.

Pregnancy records help track the development of the fetus

At week 33, they give a certificate and a certificate of maternity leave. They also draw up documents for which cash benefits are issued. If there is a move and a change of registration, the registration in the district clinic will be closed, but transferred to the residential complex at the new place of residence. Mom should take all documents with her.

So, for pregnancy you will need:

register at the medical center;
visit different doctors and undergo examinations;
issue an exchange card;
get paperwork for monthly benefits.

But the main thing that gives a woman a registered pregnancy is the confidence that everything is in order with her and her unborn child.

Benefits for pregnant women and mothers

The maximum amount of the maternity benefit in 2019 is 417,232 rubles (for the birth of two or more children). The minimum size is 51919 rubles. Payments of benefits for pregnancy and childbirth are made on the next day after the appointment of the payment of salaries.

In addition to the benefits listed in Federal Law No. 81-FZ “On State Benefits for Citizens with Children”, there are support for families with children.

The following persons are entitled to the maternity allowance:

Maternity leave has a duration of 140 calendar days for uncomplicated singleton pregnancies, 156 calendar days for complicated births and 194 calendar days for the birth of two or more children.

The maternity benefit is calculated and paid in total for the entire vacation, regardless of the number of days actually used before childbirth. If you continue to work while on maternity leave, the amount of the benefit does not decrease.

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For working women who are subject to compulsory social insurance, the maternity allowance is set at 100% of average earnings. Earnings are calculated for the two calendar years preceding the year of maternity leave.

When calculating the maternity benefit in 2019, income for 2017 and 2018 is taken into account.

According to Article 14 of Federal Law No. 255-FZ and in accordance with the legislation of the Russian Federation on taxes and fees, no more than a certain amount can be taken into account for each year. So for 2017 you can take into account no more than 755,000 rubles, and for 2018 you can take into account no more than 815,000 rubles.

Thus, for women going on maternity leave in 2019, the amount of maternity benefit for 140 days cannot be more than 301,095 rubles, for 156 days with complicated childbirth - no more than 335,506 rubles and for 194 days of sick leave for pregnancy and childbirth at the birth of twins or triplets - no more than 417,232 rubles.

At the same time, the maximum amount of benefits for pregnancy and childbirth does not depend on regional coefficients. Both in Moscow and beyond the Arctic Circle, the maximum allowance is the same.

A woman with an insurance period of less than six months is paid a maternity benefit in the amount of the minimum wage (SMIC) for each month of vacation. From January 1, 2019, the minimum wage is 11,280 rubles per month. The length of service includes all periods during which the employee was subject to compulsory social insurance in case of temporary disability and in connection with motherhood.

If the insured person works for several employers, income from all employers is taken into account, but benefits are paid either at one of the last places of work, or at each place of work, look for your option in the article "". If a worker wants to receive full benefits in one place, she needs to bring income statements from other employers for a two-year period and a certificate stating that these employers did not receive benefits.

The maternity allowance is assigned by the employer (employers) within 10 days after the submission of all documents, and is paid on the next salary payment day after the appointment.

If the employer cannot pay maternity benefits (there is no money in the account), the benefit is paid by the territorial body of the insurer (see the name of the insurance company on your CHI policy).

Documents for the calculation of benefits for pregnancy and childbirth

certificate of incapacity for work;
leave application;
certificate of the amount of earnings from another place of work, if there were such in the previous two years;
application for replacement of billing periods, if required.

Allowance for those dismissed due to the liquidation of the organization

From February 1, 2019, the maternity allowance for those dismissed due to the liquidation of organizations is set at 655 rubles 49 kopecks per month and is paid by the social protection authority (USZN). To do this, within 12 months from the date of dismissal, register with the employment center and submit the following documents to the social security authorities:

application for the appointment of benefits for pregnancy and childbirth;
certificate of incapacity for work;
an extract from the work book about the last place of work, certified in the prescribed manner;
a certificate from the state employment service of the population on the recognition of the unemployed.

If a woman applies for benefits to the social protection authority not at the place of residence (place of permanent residence), but at the place of actual residence, it is also necessary to provide a certificate from the USZN at the place of residence stating that the benefit was not assigned.

Allowance for full-time students

A woman studying full-time is entitled to a maternity allowance, regardless of whether she is studying on a paid or free basis.

Students receive an allowance at the place of study in the amount of a scholarship (for each month of disability). Accrual and payment is made within 10 days after the submission of documents.

To receive benefits, you must submit an application and a certificate from a medical organization.

One-time allowance for women registered with medical organizations in the early stages of pregnancy

Women registered before the twelfth week of pregnancy are entitled to a one-time allowance in addition to the allowance for pregnancy and childbirth.

The one-time allowance for women registered with medical organizations in the early stages of pregnancy from February 1, 2019 is 655 rubles 49 kopecks.

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An employee hired under an employment contract, who is to be replenished in the family, is entitled to three main benefits, which in most cases she receives through the employer: for pregnancy and childbirth, upon the birth of a child and subsequent care for him up to one and a half years. But there is also an additional amount, which, I must say, is not always paid. The very fact of the appointment of such benefits depends on when exactly the woman reported her pregnancy to the antenatal clinic. It would seem that the right to social payments should not intersect with organizational issues of this kind, but, nevertheless, such are the norms of the law. This article will discuss the benefits paid when registering in the early stages of pregnancy.

How to get early pregnancy benefits

When registering in the early stages of pregnancy, a woman can apply for benefits if she applied to the antenatal clinic before 12 weeks of pregnancy. In this case, the sick leave, which she will be given at 30 weeks, will be marked accordingly. She will give the right to this payment, which the company where the woman works under an employment contract will be obliged to make. In this sense, the allowance is no different from other payments related to the birth of a child. In the future, the employer will compensate them at the expense of the FSS: either simply reduce the current deductions by the appropriate amounts, or submit documents to the social insurance to reimburse the benefits paid.

In some regions, direct payment of benefits directly from the FSS to individuals is provided. In such cases, the employer does not participate in the calculations, but is obliged to collect and prepare for submission to the territorial department of social insurance the documents necessary for calculating benefits.

Benefit payment procedure

As mentioned above, a note about early registration in the antenatal clinic is placed directly on the sick leave issued to the woman for the period of her maternity leave. This happens at 30 weeks of pregnancy or a little later. Delays can be associated mainly with bureaucratic issues that arise in the work of clinics or antenatal clinics.

However, problems due to such delays will not arise either for the woman in labor herself or for her employer. A woman has the right to apply for the payment of any of the maternity benefits within 6 months from the date of the occurrence of the relevant circumstance. In the case of the payment of benefits for pregnancy and childbirth, as well as benefits for early registration, this period is counted from the last day of the period of temporary disability prescribed on the sick leave.

But the amount of benefits for early pregnancy will depend, on the contrary, on the date of the start of the hospital period. The fact is that this allowance is indexed annually, and in recent years this has happened on February 1. So, from February 2016 to January 31, 2017, the allowance was 581.73 rubles. At the moment, its amount has been increased to 613.14 rubles.

Regardless of how the sick leave period intersects with this date, and when the registration with the LCD itself took place, the amount of a specific payment is determined on the date the maternity leave begins on the BIR.

Example

On February 2, 2017, an employee of Romashka LLC Ryazanova A.N. provided a sick leave in connection with pregnancy and childbirth, opened on December 25, 2016 for a period of 140 calendar days. This sick leave contains a corresponding record of registration in the early stages of pregnancy up to 12 weeks.

Until February 12, the employer, in addition to the basic amount of sick leave for pregnancy and childbirth, is obliged to pay benefits for registration in the early stages of pregnancy in the amount corresponding to the period in which the sick leave was opened, that is, in the amount of 581.73 rubles .

Regional indexation of benefits for early pregnancy

If a woman works in those regions of the country where district coefficients are established that increase salary payments, then such coefficients are applied to the allowance paid in connection with early registration for pregnancy. Actually, in this case, the general rule applies: if the benefit paid is not related to the level of wages to which such indexation has already been applied, but is established, as, for example, in the case under consideration, by a fixed amount at the federal level, then the amount of the benefit must be indexed separately ( Article 5 of the Federal Law of May 19, 1995 No. 81-FZ).

What is the amount of the allowance for registration in early pregnancy in 2018? What amount of benefits is due after indexation from February 1, 2018? Who is eligible for this benefit? When do I need to register at the antenatal clinic in order to receive benefits? What documents are required? The answers are in our article.

Who will be eligible for benefits in 2018

A one-time allowance for registration in the early stages of pregnancy is due to women who (Article 9 of the Law of May 19, 1995 No. 81-FZ):

were registered in medical institutions up to 12 weeks of pregnancy;
are entitled to maternity allowance (except for the adoptive parent).

You must apply for benefits within six months from the end of your maternity leave. If you do not apply for the allowance within this period, then the allowance will be “lost”. This is provided for by Article 17.2 of the Law of May 19, 1995 No. 81-FZ.

Benefit amount in 2018

The initial amount of the allowance was initially determined at the level of 300 rubles. But upon payment, this amount increases by (Articles 4.2, 5, 10 of the Law of May 19, 1995 No. 81-FZ)

indexation coefficient (annually set by the Government of the Russian Federation);
regional coefficient (this applies to territories classified as regions of the Far North and areas equated to them, and territories that are not classified as such regions and localities, but have special climatic conditions).

In 2018, there are two different amounts of benefits (in January and from February 1). This is due to the fact that from February 1, 2018, the allowance for registration in early pregnancy was indexed by a factor of 1.025 ( Decree of the Government of the Russian Federation of January 26, 2018 No. 74 “On approval of the amount of indexation of payments, benefits and compensations in 2018”). The amount of benefits in 2018 will be shown in the table.

From January 1, 2018, the minimum wage was raised to 9489 rubles. However, this increase did not affect the early pregnancy registration benefit from January 1, since the minimum wage does not affect this type of benefit. Cm. " ".

Documents and purpose of the allowance

In 2018, depending on the situation, the allowance can be issued:

at the employer (at the place of service);
in an educational institution;
in the social welfare service.

Thus, if a woman does not work, then she can also receive benefits in 2018. But for this, she needs to contact not the employer, the social security authorities or the place of study.

When receiving benefits from the employer, the appointment and payment must take place within 10 days from the date of submission of the certificate of registration. When receiving benefits from the social protection service, the benefit must be assigned within 10 days, and paid no later than the 26th day of the month following the month in which the certificate was received.

To assign benefits, you will need to submit a certificate from a medical institution (for example, from a antenatal clinic) confirming registration in the early stages of pregnancy. This certificate must be issued by a doctor and signed and stamped on it (clause 22 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23 No. 1012n).

Keep in mind that a single form of certificate as of 2018 is not approved by law. Accordingly, medical institutions have the right to compile it in any form. The certificate must be certified by the signature of the doctor and the seal of the medical institution.

Pay the allowance at the expense of the Social Insurance Fund at the same time as the maternity allowance. If the employee brings a certificate after paying sick leave for pregnancy, pay benefits within 10 calendar days. Do not tax the allowance with personal income tax and insurance premiums and do not include it in expenses (clause 1 of article 217, clause 1 of clause 1 of article 422 of the Tax Code of the Russian Federation). As for accounting, the postings for this benefit are as follows.