Pregnancy benefits for unemployed mothers. What a future mother needs to know about payments and benefits in Russia. How is the minimum allowance calculated?

In accordance with Part 1 of Art. 2 of Law No. 255-FZ, persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood are entitled to maternity benefits. We tell you how the size of the allowance has changed in 2018, how to correctly calculate and accrue it in 1C programs.

In accordance with Art. 10 of Law No. 255-FZ, maternity benefits are paid for the period of maternity leave of 70 (in the case of multiple pregnancy - 84) calendar days before delivery and 70 (in the case of complicated births - 86, at the birth of two or more children - 110) calendar days after childbirth.

Maternity leave is calculated in total and is granted to the insured woman completely regardless of the number of days actually used before childbirth.

When a child (children) under the age of three months is adopted, the maternity allowance is paid for the period from the date of its adoption until the expiration of 70 (in the case of simultaneous adoption of two or more children - 110) calendar days from the date of birth of the child (children).

If during the period when the mother is on parental leave until the child reaches the age of one and a half years, she has maternity leave, she has the right to choose one of the two types of benefits paid during the periods of the corresponding holidays (Article 10 of Law No. 255-FZ).

Calculation of average earnings

The benefit is calculated based on the average earnings of the insured person, calculated for the two calendar years preceding the year the onset of maternity leave, i.e. upon the onset of vacation in 2018 - for 2016 and 2017

The average earnings, on the basis of which the allowance is calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance premiums were calculated for compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with the legislation of the Russian Federation on taxes and fees.

The average earnings, on the basis of which the allowance is calculated, are taken into account for each calendar year in an amount not exceeding that established in accordance with paragraph 6 of Art. 421 of the Tax Code of the Russian Federation, the maximum amount of the base for calculating insurance premiums.

For 2018, the maximum amount of annual earnings taken into account when calculating benefits is 815 000 rub.

For 2017, the maximum amount of annual earnings taken into account when calculating benefits is 755 000 rub.

For 2016, the maximum amount of annual earnings taken into account when calculating benefits is 718 000 rub.

For 2015, the maximum amount of annual earnings taken into account when calculating benefits is 670 000 rub.

For 2014, the maximum amount of annual earnings taken into account when calculating benefits is 624 000 rub.

For 2013, the maximum amount of annual earnings taken into account when calculating benefits is 568 000 rub.

For 2012, the maximum amount of annual earnings taken into account when calculating benefits is 512 000 rub.

For 2011, the maximum amount of annual earnings taken into account when calculating benefits is 463 000 rub.

For 2010, the maximum amount of annual earnings taken into account when calculating benefits is 415 000 rub.

For 2009 and earlier periods, the limit value of annual earnings is applied - 415 000 rub.

If in two calendar years immediately preceding the year of occurrence of the insured event, or in one of the indicated years, the insured person was on maternity leave and/or parental leave corresponding calendar years (calendar year) at the request of the employee can be replaced in order to calculate the average earnings of the previous calendar years (calendar year) provided that this results in an increase in the amount of the benefit.

Since 2011, the average earnings for the calculation of benefits take into account not only the earnings received from this insured, but also, in the general case, earnings during work (service, other activities) from another insured(other insurers).

To confirm the earnings received from another insured, the employee must submit a certificate of the amount of earnings from which the allowance should be calculated from the place of work (service, other activity) with another insured (or a copy of the certificate certified in the prescribed manner) and the number of calendar days falling in the specified period for periods of temporary disability, maternity leave, leave to care for a child, a period of release from work with full or partial pay.

If the insured person does not have a certificate (certificates) on the amount of earnings on the day of applying for the benefit, the benefit is assigned and paid on the basis of the information and documents submitted by the insured person and available to the insured. After the insured person submits a certificate (certificates), the assigned benefit is recalculated for the entire past time, but not more than for three years preceding the day the certificate (certificates) is submitted.

If at the time of the maternity leave the employee is busy with multiple employers, then the maternity allowance is assigned and paid to her:

• All places of work(i.e. separately by each employer) - if she was employed in the previous two calendar years the same employers.
  When calculating benefits in this case, each employer takes into account the earnings of the insured person received only from this employer, and does not take into account earnings received from other employers. The limit on the amount of annual earnings is applied separately by each employer;
• At one of the last places of work at the choice of the employee- if in the previous two calendar years it was occupied.
  When calculating the benefit, in this case, the earnings received both from the employer paying the benefit and from other employers, confirmed by a certificate of the amount of earnings, are taken into account. Those. when calculating benefits in 2018, earnings received from all employers are taken into account, but in total no more than 755 000 rub. for 2017 and no more 718 000 rub. for 2016

both with these and other employers (another employer), then she has the right to independently choose how she receives benefits: at all places of work or at one of the last places of work.

If in the previous two calendar years the employee was employed with other employers (other employer), one certificate of incapacity for work is issued for presentation at one of the last places of work at the choice of the employee.

Average daily earnings is determined by dividing the amount of earnings of the insured person for the two previous calendar years of the start of maternity leave (subject to the limitation of its maximum annual amount) for the number of calendar days in the billing period, with the exception of calendar days falling on the following periods:

• periods of temporary disability, maternity leave, parental leave;
• periods of release from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance premiums are not charged on the retained wages.

When calculating benefits for pregnancy and childbirth and childcare benefits, the average daily earnings cannot exceed the amount determined by dividing by 730 the sum of the marginal values ​​of the base for calculating insurance premiums for two calendar years preceding the year of the onset of maternity leave, parental leave.

In 2018, the maximum amount of average daily earnings for maternity benefits is: (718,000 rubles + 755,000 rubles) / 730 = 2017,81 rub.

Benefit calculation

The amount of the allowance is determined by multiplying the average daily earnings by the number of calendar days falling on the period of maternity leave.

An insured person who has an insurance period of less than six months is paid a maternity benefit in an amount not exceeding the minimum wage established by federal law for a full calendar month.

In districts and localities in which district wage coefficients are applied in the prescribed manner, the allowance is paid in an amount not exceeding the minimum wage, taking into account these coefficients in accordance with Part 3 of Art. 11 of Law No. 255-FZ.

If the insured person did not have earnings for 2 calendar years preceding the year of the insured event, and also if the average earnings calculated for these periods, calculated for a full calendar month, are lower than the minimum wage established by federal law on the day of the insured event case, the average earnings, on the basis of which the benefit is calculated, is taken equal to the minimum wage established by federal law on the day of the insured event.

If the insured person at the time of the occurrence of the insured event works part-time (part-time work week, part-time work day), the average earnings, on the basis of which benefits are calculated in these cases, is determined in proportion to the duration of the insured person's working time.

From 01/01/2018, the minimum wage is 9,489 rubles. (Federal Law No. 421-FZ of December 28, 2017).

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Calculation of benefits in the program "1C: ZUP 8" rev.3

Example

An employee of OOO "TEKS" Lapina N.S. maternity leave is granted from July 23, 2018 to December 9, 2018 with a duration of 140 calendar days.

Lapina N.S. works at the main place of work, full time since 01/16/2017. The amount of earnings of an employee for 2017 at this enterprise amounted to 803,812.50 rubles. Together with a certificate of temporary disability, the employee provided a certificate from another employer on the amount of earnings for 2016, which amounted to 734,600 rubles. indicating 15 missed days due to illness.

Maternity benefit must be paid.

The following actions are performed:

1. Creation of the document "Sick leave".
2. View calculation of maternity benefit.
3. Print Application to the certificate of incapacity for work.
4. Creation of a document for the payment of benefits for pregnancy and childbirth.

Creating a document "Sick leave"

Calculation of benefits for pregnancy and childbirth is carried out using a document Sick leave.

1. Chapter Salary - sick leave- button Create or section Salary - sick leave.
2. In field Month select the month in which the maternity allowance is calculated (Fig. 1).
3. Field Organization filled in by default. If more than one organization is registered in the infobase, then you must select the organization in which the employee is registered.
4. In field date indicate the date of registration of the sick leave in the information base.
5. In field Employee select the employee whose sick leave is being registered.
6. In field LN number indicate the number of the presented sick leave.
7. By button Get from FSS the document is automatically filled in with the ELN data received from the server of the FSS of the Russian Federation according to the sick leave number. The allowance is calculated on the basis of information about the employee's earnings and length of service stored in the user's database. To download ELN information from a file uploaded from the policyholder's personal account on the portal of the FSS of the Russian Federation, click on the button Load from file and select the desired file.
8. Bookmark Main:
   • check the box if the registered sick leave is a continuation of the sick leave previously submitted and registered in the infobase, and select the document by the link Select sick leave..., the continuation of which is the current sick leave. In our example, the checkbox does not need to be checked;
   • in field Reason for disability indicate the reason for disability from the proposed list. The reason for disability is indicated in the disability certificate in the form of a code, which is filled in by the doctor of the medical organization in the first section of the sheet. In our example, select the reason code - . If the registered sick leave is a continuation (checked Is a continuation of the disability certificate), then by default the reason for disability from the primary sick leave is indicated;
   • checkbox Calculation according to the rules of 2010 not available if the maternity leave period starts in 2013. Until 2013, the checkbox was checked if the allowance was required to be calculated according to the rules before January 1, 2011 (at the request of the employee);
   • in the fields, indicate the period of release from work in accordance with the certificate of incapacity for work (the entire period, even if there are several entries in the "Exemption from work" section of the certificate of incapacity for work). When specifying a period, the number of calendar days of release from work is automatically calculated. In our example, the period of release from work is from 07/23/2018 to 12/09/2018, the number of calendar days is 140. If the registered sick leave is a continuation (the checkbox is checked Is a continuation of the disability certificate), then by default the beginning of the release from work is indicated on the next date after the end date of the primary sick leave;
   • checkbox Release the bet for the period of absence set in the event that during the absence of an employee it is planned to accept (or transfer) another employee to his rate. This checkbox appears in the document if in the HR settings (section Settings - HR Accounting) the ability to maintain a staffing table is enabled. If the checkbox is checked, the rate in the staffing table will be temporarily released;
   • the checkbox is set by default so that when calculating benefits, the earnings that the employee received from other insurers (employers) for the two previous calendar years (in our example, 2016 and 2017) are taken into account. The amount of earnings received from other employers is registered with a document Help for calculating benefits (incoming)(chapter Salary - Help for calculating benefits) (Fig. 2). If the checkbox Take into account the earnings of previous insurers reset, then when creating the next sick leave for the same employee, the flag will remain reset (that is, the checkbox from the last document is remembered);
   • checkbox Pay salary if needed(becomes available if the document of the previous period is corrected) allows, if necessary, to accrue the salary of the previous period or refuse to accrue it. Refusal of additional accrual (cleared checkbox) can be claimed in a situation where in the same month different events are introduced retroactively, leading to the recalculation of wages for the previous period. For convenience, such a recalculation can be performed in one place, and not distributed among different documents;
   • checkbox Calculate salary for will be available if the period of incapacity for work begins after the beginning of the month in which the accrual of benefits is registered, and the payment is set in the inter-account period (in the field Pay will be indicated - In the inter-account period or in advance), or if the period of maternity leave begins in the month following the month of accrual. When the box is checked, in addition to the allowance itself, in the first case, wages will be accrued for the days worked before going on vacation, in the second case - for the month of accrual;
   • checkbox Pay up to is established if the organization makes an additional payment for sick days up to the full average salary of the employee. This field appears in the document if in the payroll settings (section Setting - Payroll- link - bookmark Other accruals) the ability to make additional payments for sick days is enabled - the checkbox is checked Sick days supplement. To automatically fill in the percentage of average earnings for the time of disability in the document, it is necessary to indicate in the accounting policy of the organization the percentage of additional payment to the average earnings for the days of disability (section Setting - Organizations- bookmark - link Accounting policy). If necessary, the percentage of additional payment to the average earnings in the document can be set manually. When the box is checked, in addition to the allowance itself, an additional payment will also be accrued;
   • in sections Accrued, withheld And Average earnings the results of the allowance calculation are reflected. The calculation of accruals is made automatically as data is entered into the document.

     In chapter Accrued in field Total the total amount of benefits is automatically calculated or the total amount of benefits and salary, if the checkbox was selected Calculate salary for. In field through work. the amount of the benefit is automatically calculated, which is paid at the expense of the employer (the first three days of temporary disability), and in the field at the expense of the FSS- the amount of the benefit, which is paid at the expense of the FSS of the Russian Federation (for the rest of the period of temporary disability, starting from the 4th day). Financing of benefits for pregnancy and childbirth is carried out at the expense of the FSS of the Russian Federation.

     In chapter withheld personal income tax (PIT) is calculated, and in case of payment of benefits In the inter-account period or in advance- other permanent deductions assigned to the employee, which are taken into account when paying. More information about the calculation of personal income tax and other deductions can be viewed by clicking the button More about the calculation of personal income tax personal income tax, and on the button Learn more about deduction calculation, which is next to the field Other.

     In chapter Average earnings the amount of average daily earnings is automatically calculated according to the infobase based on information for the previous two calendar years. If the registered sick leave is a continuation (checked Is a continuation of the disability certificate), then by default the same average daily earnings are indicated as for payment on the primary certificate of incapacity for work, because. this is one insured event. Data for calculating average earnings can be viewed/edited by clicking the button Change data for calculating average earnings. Clicking the button opens a form. Data entry for calculating average earnings. If the information base contains data taken into account when calculating average earnings, then in the automatic calculation mode, these data are automatically entered into a table with a summary of the calendar years of the billing period (Fig. 1). In this form, on the button Add help with previous places of work you can fill out a certificate for calculating benefits indicating the amount of earnings received from other employers (Fig. 2), which will automatically be reflected in the form. You can also set the switch to Set manually and select the years you want to calculate benefits. Also in the form, you can manually edit the data for the months in which the program has already accrued salaries. Corrected data is highlighted in bold. Please note that changes made in such months are not taken into account in subsequent calculations of average earnings (unlike months for which the program has not yet accrued wages). These corrections only affect the calculation of average earnings and only in the specific instance of the document in which they are made.

     If accruals that have a lower priority have already been made for the period of incapacity for work, they are automatically recalculated (reversed) and as a result, a section will appear in the document Recalculation. The detailed result of the recalculation will be available on the tab Recalculation of the previous period(in our example, recalculation is not provided);

   • in field Pay indicate when you plan to pay maternity benefits - With salary, in advance or In the inter-account period. In our example, select In the inter-account period. Field Payment date filled in by the date of payment depending on the filling of the field Pay. To automatically fill in a field Payment date when paying the accrual together with the salary or together with the advance payment in the organization's accounting policy settings (section Setting - Organizations- bookmark Accounting policy and other settings- link Accounting and payroll) In chapter Pay date indicate the date of payment of salary and advance payment. When paying the accrual in the inter-settlement period in the field Payment date the default is the date following the current computer date. If necessary, the payment date can be changed manually;
   • in field Payout Adjustment in order to increase the transparency of the program, an amount is reflected that corrects the amount paid in the event of excess personal income tax withheld.

   
   

   

9. Bookmark Payment(Fig. 3):
   • checkbox Assign allowance set by default and in fields from... to... the paid period of release from work is indicated. These fields automatically indicate the period that was specified in the field Exemption from work from ... to ... on the bookmark Main. If necessary, the paid period can be changed, and then the number of paid calendar days and the amount of the benefit (on the tab Main) will be recalculated automatically (for example, if it is necessary to pay only a few days of a period of incapacity for work, when the limit of paid calendar days for child care for a year is exceeded, or the disease began during the holiday period at one's own expense and the benefit is paid from the day the employee was supposed to go to work) . If the checkbox is unchecked, the benefit will be calculated with a zero amount, and the days of incapacity for work will be reflected in the infobase as Absence due to illness;
   • in field Start date of disability indicates the date of commencement of temporary disability. This field automatically fills in the date that was previously entered in the field Exemption from work with... on the bookmark Main. If the sick leave is a continuation (checked Is a continuation of the disability certificate), then by default the date of commencement of disability from the primary sick leave is indicated and this field becomes unavailable;
   • the employee's insurance experience is calculated automatically and indicated in the document as a link. The insurance period with previous employers is indicated in the employee's personal data (section Personnel - Employees- link Labor activity either section Personnel - Individuals- link Labor activity). If data on the insurance experience is not entered, then the length of service is counted from the date the employee was hired by this organization. You can enter data on the insurance experience of an employee directly from the document Sick leave by clicking on the link, and the entered length of service will be used to calculate all further entered documents for the employee. In our example, the employee had an insurance period for paying sick leave before being hired by an organization - 4 years 9 months and 22 days, and on the date the sick leave was accrued, the insurance period was 6 years 3 months and 29 days;
   • in field Payment percentage indicates the percentage of payment of average earnings. The percentage of payment is determined automatically in accordance with the law, depending on the cause of disability and the insurance period of the employee at the time of the insured event. If the sick leave is a continuation, then the percentage of payment is set by default from the primary sick leave and this field becomes inactive. In our example, the reason for disability is indicated - (05) Maternity leave, so in the field Payment percentage 100 percent will automatically be indicated. The maternity allowance is paid to a woman in the amount of 100 percent of average earnings (clause 1, article 11 of the Federal Law of December 29, 2006 No. 255-FZ);
   • field Benefit limitation is filled in automatically in accordance with the law, depending on the cause of disability and the insurance period of the employee. If the sick leave is a continuation, then the benefit limit is set by default from the primary sick leave and the field becomes unavailable. In addition, this field can be changed manually and select a limit for calculating the maximum benefit amount from the proposed list;
   • in field Violation of the regime with indicate the date of violation of the regime, which is indicated by the doctor along with the code for the type of violation in the first section of the disability certificate. Even a one-time violation of the regime without a good reason (for example, late attendance at a doctor's appointment or illness and injury resulting from alcohol, narcotic, toxic intoxication) is the basis for reducing the amount of benefits. Depending on the type of violation, the payment for days of incapacity for work will be reduced from the date of violation of the regime or for the entire period of incapacity for work. The amount of the benefit will be limited to the minimum wage (hereinafter referred to as the minimum wage). In our example, there was no violation of the regime;
   • field Start date of payment in the amount of 50% filled in automatically taking into account the data specified on the tab Care for children. This tab appears when you select a reason for disability (09, 12, 13, 14, 15) Caring for a sick child;
   • in field District coefficient. the value of the regional coefficient is indicated, which is used in the organization or a separate subdivision. This field appears in the document if the organization card (section Setting - Organizations- bookmark Basic information) or a separate subdivision (section Setting - Subdivisions- bookmark Main) indicates that a district factor applies. At the same time, the field is filled in automatically in accordance with the value indicated in the card as a federal coefficient;
   • if the employee is employed on a part-time basis, then when calculating the benefit in the event that the employee’s earnings for the billing years are absent or below the minimum wage, in accordance with the law, the share of part-time work should be taken into account (the average earnings, on the basis of which the benefit is calculated in these cases, is determined in proportion to the working time of the insured person). Field Share of incomplete time is filled in automatically as the ratio of the duration of the working week according to the employee's schedule to the duration of the working week according to the schedule, which is indicated in the employee's schedule as a schedule for calculating the norm. If the work is done full time, then the default value is 1,000 . If necessary, the share can be changed manually in the document;
   • checkbox Apply benefits it is established if the employee’s insurance period includes the so-called “non-insurance periods” (Article 16 of the Federal Law of December 29, 2006 No. 255-FZ) or the employee is entitled to increased benefits as a victim of radiation exposure. If the checkbox is checked, you must select from the proposed list the basis for granting benefits. At the same time, additional settings for the amount of benefits paid out of the FSS of the Russian Federation and the federal budget become available. The checkbox is set automatically if the employee's card (section Personnel - Employees- link Insurance) indicates that he is entitled to a benefit or entered information about the length of service, taking into account "non-insurance periods" (section Personnel - Employees- link Labor activity or section Personnel - Individuals- link Labor activity);
   • in field Calculation conditions a two-digit code is indicated (if necessary, several codes). Brief information about deciphering two-digit codes is located on the back of the sick leave form. In our example, the code does not need to be specified, because. the conditions for calculating the employee's sick leave do not have any features.

   
   

10. Details of the results of accruals can be found on the tab Accrued (detailed). The tabular part displays detailed data on the accrued allowance for each month of vacation (Fig. 4). In addition, this allowance calculation can be printed by clicking the button. Print - Detailed calculation of accruals.

    

11. fields Supervisor And Job title are automatically filled in with the last name, first name, patronymic, position of the head of the organization from the directory Organizations(chapter Setting - Organizations- bookmark Accounting policy and other settings- link Responsible persons) on the basis of information about the responsible persons of the organization and are used to decipher the signature in printed forms of orders for the provision of maternity leave and additional payment for sick days (button Seal - Order on granting leave (T-6) and/or Order on additional payment for sick days). To be able to print an order in the form No. T-6 in the personnel records settings (section Settings - HR Accounting) check the box T-6 for maternity leave. In addition, when the checkbox is checked, vacation data is displayed in the corresponding section of the personal card in the form No. T-2.
12. Next, click on the button Conduct.
13. If in the payroll settings (section Setting - Payroll- link Setting up the composition of accruals and deductions- bookmark Other accruals) the possibility of assigning an additional payment for temporary performance of duties, combination is enabled (the checkbox is checked Combination, temporary performance of duties), then by the button Create based - Combination of positions you can create a document Combination of positions for a substitute employee. Also on the button Create based on - Sick leave you can create a new document Sick leave, which is a continuation of this sick leave.

View your maternity benefit calculation

For the purposes of analyzing the accrual results, you can create a printable form for calculating the average earnings by clicking the button Seal - Calculation of average earnings(Fig. 5).

The maternity benefit is calculated based on the average earnings of the insured person, calculated for the two calendar years preceding the year of maternity leave. The average earnings on the basis of which the allowance is calculated is taken into account for each calendar year in an amount not exceeding the maximum base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for the corresponding calendar year (for 2016 - 718 000 rubles and for 2017 - 755,000 rubles).

In our example, an employee's earnings for 2016 are 734,600 rubles, which exceeds the base limit for 2016 (718,000 rubles). The salary of an employee for 2017 is 803,812.50 rubles, which also exceeds the limit for 2017 (755,000 rubles).

Therefore, for the calculation of the maternity benefit, earnings will be taken into account, taking into account the marginal values ​​​​taxable.

Earnings for billing years is: 718,000 rubles. (the maximum value of the base for 2016) + 755,000 rubles. (base limit for 2017) = 1,473,000 rubles.

The number of calendar days in the billing period was 716, of which:

• in 2016 - 351 calendar days (366 days - 15 days);
• in 2017 - 365 calendar days.

Average daily earnings is: 1,473,000 rubles. / 716 days = 2,057.26 rubles, which is more the maximum amount of the average daily earnings for maternity benefits in 2018 - ( 718 000 rub. + 755 000 rub.) / 730 = 2 017,81 rub.

On the day of the insured event, the minimum wage is 9,489 rubles. (Federal Law No. 421-FZ of December 28, 2017).

Minimum average daily wage calculated from the minimum wage, amounted to: (9,489 rubles * 24) / 730 days = 311.97 rubles, which is less than the actual average daily earnings of an employee. Therefore, to calculate the allowance, the average daily earnings of the employee are taken.

The actual average daily earnings of an employee is greater than the maximum average daily earnings for maternity benefits, so the maximum amount is taken into account for calculating benefits, i.e. RUB 2,017.81 (part 3.3 of article 14 of Law No. 255-FZ).

In accordance with Art. 11 of Law No. 255-FZ, maternity benefits are paid to an insured woman in the amount of 100 percent of average earnings.

Daily allowance is: 2,017.81 rubles. (average daily earnings) * 100% (percentage of payment from earnings) = 2,017.81 rubles.

Benefit amount is: 2,017.81 rubles. * 140 days = RUB 282,493.40

Print Supplement to the certificate of incapacity for work

The calculation of benefits for pregnancy and childbirth is carried out by the insured (employer) on a separate sheet and is attached to the disability certificate. To generate and print the Supplement to the sick leave, use the button Print - Calculation of benefits for sick leave(Fig. 6).

Creating a document for the payment of maternity benefits

From document Sick leave by button pay out you can immediately create a document for the payment of benefits Statement to the cashier, Statement to the bank, Statement through the distributor, Statement of accounts.

The document type for payment is generated depending on the payroll payment settings for the organization (section Setting- Organizations- bookmark Accounting policy and other settings- link Accounting and payroll- chapter As a rule, the payment is made) and/or payroll settings for the department (section Setting - Subdivisions- bookmark Accounting and payroll- chapter Payment of salaries to employees), and/or payroll settings for an employee (section Personnel - Employees- link Payments, cost accounting).

By pressing the button pay out a window opens Payment of accrued salary. The tabular part automatically displays the statement created according to the document Sick leave, which can be opened, viewed and, if necessary, edited (Fig. 7).

By button Pass and close you can immediately register the payment statement. If in the field pay out choose Sick leave (calculated), then the amount payable will be calculated taking into account the paid planned advance.

The state supports women who decide to have a baby. The type and amount of assistance depends on the life situation and the fact of official employment.

Types of assistance from the state

The state supports women who decide to have a baby. The type and amount of assistance depends on the life situation and the fact of official employment.

The maternity benefit in 2019 has a lower and an upper threshold. Let's figure out where to go for money. What amount of payment can women expect in different situations.

The legislative framework

The expenditure of budgetary funds and the FSS is carried out exclusively on the basis of the laws of the Russian Federation. Basic principles for calculating benefits:

• Transparency - the size of all payments are determined by a single methodology;
• Universality - recipients have the opportunity to check the correctness of charges;
• Legality - regulatory authorities check specialists in order to protect the legal rights of women in labor.

Maternity payments in 2019 are calculated based on the following indicators:

• average earnings of a woman for the last two years of work/service;
• the minimum wage (minimum wage) - 11,280 rubles. ;
• the maximum base of contributions to the Social Insurance Fund (FSS) - 815 thousand rubles;
• students - on the basis of the amount of scholarship received;
• dismissed in connection with the liquidation of the organization - 300 rubles / day;
• military personnel - on the basis of the amount of their monetary allowance.

Maternity pay is accrued by the employer or the social security agency. Funding for this type of state support comes from:

• budget;

When calculating maternity leave, the specialist is obliged to rely on the paragraphs of such laws:

1. № 81-FZ dated 05/19/1995 (when determining the amount of assistance to non-working women);
2. No. 255-FZ of December 29, 2006 (the code for payments to citizens insured in the FSS).

Attention! In addition to these, accountants rely on other laws and government regulations. In particular, they are required to know the indicators of the minimum wage and the maximum insurance base of the FSS established for a certain period. Download for viewing and printing:

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Who is entitled to maternity

Legislatively fixed conditions for the calculation of state aid to women in childbirth. It is granted to women who meet the following criteria:

• employed, for whom contributions to the Social Insurance Fund are paid;
• dismissed in connection with the liquidation of the organization (within a year by the time of application);
• students and pupils receiving educational services full-time;
• military contractors and employees of law enforcement agencies;

adopting a child and belonging to the above categories.

Important: the adoptive parent receives the right to receive this type of payment if the child is less than three months old.

Basis for charges

The main document giving the basis for making calculations is a sick leave certificate. It is issued by a medical organization that monitors a future woman in labor. The period of sick leave depends on the severity of childbirth and the number of fetuses:

Reference! The disability certificate is issued at the 30th week of pregnancy.

Calculation procedure

Having received a hospital accountant, he must calculate the average salary of an employee for the last two years. In 2019, 2017 and 2018 are taken into account:

1. The total income for each of the periods is determined. Average earnings for each year should not exceed a certain maximum. To date, the amount of annual income when calculating benefits should not exceed 815,000 rubles.
2. Their sum is divided by the number of days (730 or 731 if one of the years is a leap year).
3. The number of days is reduced by the following periods:
   • temporary disability;
   • maternity leave;
   • parental leave;
   • the period of release of the employee from work with full or partial retention of wages, if insurance premiums were not charged on the retained wages for this period.
4. If the indicator turned out to be below the minimum wage, then 11,280 rubles are taken into account.

The amount for sick leave is calculated by multiplying the average earnings obtained by the number of days indicated in the medical document (sick leave).

Hint: part-time workers have the right to issue sick leave for childbirth at all duty stations.

If a woman, before going on maternity leave, was also on parental leave, maternity leave, she can replace these days with another period (for example, the previous year or two). Such a recalculation will lead to an increase in maternity payments.

Accrual limits

The maximum and minimum amount of this type of assistance is legally established. It depends on constants set by the government for a certain period:

1. The minimum depends on the minimum wage and is:
   • ordinary 51918.9 rubles. ;
   • with difficult childbirth - 57,852.49 rubles. ;
   • when twins are born - 71,944.77 rubles.
2. The maximum is determined on the basis of the FSS insurance base:
   • ordinary sick leave - 301,095.89 rubles. ;
   • with complications - 335,506.85 rubles. ;
   • multiple pregnancy - 417,232.88 rubles.

Reference: the indicator of the insurance base in 2019 was determined by the sum of a similar constant for previous periods:

• 2017 - 755 thousand rubles;
• 2018 - 815 thousand rubles.

In practice, restrictions on the average salary are used. They are obtained from the above values:

• maximum in 2018 - 2232.88 rubles. ;
• minimum (according to the minimum wage) - 380.22 rubles.

Example

Ivanova I. took maternity leave in February 2017. She granted sick leave for 140 days (no complications, singleton pregnancy).

Calculation :

• in 2015, she received 640 thousand rubles;
• for 2016 - 700 thousand rubles;
• Ivanova I. took sick leave twice in total for 18 days;
• determine the average salary:
  • (640 thousand rubles + 700 thousand rubles) / (731 - 18) = 1,879.38 rubles .
• Ivanova's average salary was below the maximum threshold;
• sick leave amount:
  • RUB 1,879.38 x 140 days = 263,113.2 rubles.

Maternity leave to a non-working woman in labor

Women for whom contributions to the FSS are not made receive a different allowance. Its size depends on the social status of the recipient:

1. A fixed payment (in the amount of 300 rubles per day) is due to women in labor who have been dismissed within a year by the time they leave their place of service due to:
   • with the liquidation of production;
   • termination:
     • individual entrepreneurship;
     • powers of a private lawyer or notary;
     • activities of other persons subject to licensing under the law;
2. Full-time students receive a stipend.
3. Women in the military and law enforcement agencies receive support at the place of service based on the amount of monetary allowance.

About timing

The procedure for transferring funds is described in Law No. 81-FZ. The regulation sets out the following rules:

1. An application for benefits must be filed no later than six months after the end of the sick leave.
2. The employer is obliged to accrue the allowance within 10 calendar days. The allowance is paid on the day the next salary is paid.

From the above it follows:

• sick leave woman brings to the enterprise 30th or 28th (with multiple pregnancy) week;
• it is required to accrue it within ten days;
• additional (if any) must be brought no later than six months from the date of its end;
• accruals will also be made in 10 days;
• The allowance is paid in one lump sum.

Hint: money transfers are made on the day the salary is issued. Reference: if the disability certificate is issued within a month from the date of dismissal, then the former employer must pay it.

How maternity leave is issued in production

To assign benefits, you must provide the following papers to the manager:

• passport;
• sick leave;
• certificate of early placement on accounting (if any);
• application for free leave;
• information from the previous place of work (if necessary):
  • about the average salary;
  • periods to be excluded from calculations.

Reference: if the employer cannot pay sick leave, then the insurance company finances it.

What documents are submitted to social security

Women in labor fired a year before applying apply for benefits to the social security authorities. They need to provide the following documents:

• application (the form will be provided on the spot);
• passport;
• disability certificate;
• certificate of placement on accounting in early pregnancy;
• work book (another document confirming the fact of dismissal from the last place of service);
• certificate from the employment authorities on registration as unemployed.

Attention: the processing of the application takes place within ten days.

It is allowed to submit a package of documents:

• personally;
• through a representative (power of attorney required);
• by mail with a description of the attachments;
• through the portal of public services.

Features of the appointment of maternity leave to individual entrepreneurs

According to the law, individual entrepreneurs receive the right to pay sick leave from the FSS only if they have made a voluntary transfer of contributions to this body for at least six months. The amount of assistance depends on the size of the minimum wage.

To receive money, individual entrepreneurs apply directly to the FSS. You must provide:

• passport;
• free form application;
• certificate of the date of registration;
• sick leave.

If an individual entrepreneur additionally works under an agreement for another person, then mandatory contributions to the Fund are made for him. Consequently, this person is entitled to maternity leave as employed.

Important: An individual entrepreneur working under a contract can count on two types of maternity:

1. Through the Social Security Fund.
2. Through the employer.

Who finances the allowance

If maternity leave is issued at the place of work / service, then the employer transfers the money to the recipient's account. However, he does not use his own funds. The logic of the process is as follows:

1. Employers make contributions to the account of the Social Insurance Fund for employees. Mutual offsets go every month.
2. Upon receipt of sick leave, the company requires money to finance them from the FSS.
3. Thus, the employer transfers to the woman in labor not his own funds, but the Fund's money.

For information: sometimes you have to seek the payment of maternity through the courts. It happens:

1. When a company is preparing for bankruptcy.
2. The company's accounts have been frozen.
3. Employer:
   • disappeared;
   • closed at the time of entry.

Regional programs

In some subjects of the federation, women in labor receive a regional maternity allowance. It is financed from the local budget. For example:

1. Residents of the Volgograd region receive an additional 500 rubles. per month, if they live in low-income families, if there are more than three minor children in the family - 555 rubles, the student family receives an allowance of 1000 rubles per child.
2. Poor residents:
   • Penza region can claim 580 rubles. per month when registering in the early stages of pregnancy;
   • Tomsk - 300 rubles. (starting from the fourth month and up to the month of delivery).

For information: additional benefits may be paid to women in labor at the initiative of the employer. Such a clause is included in the collective agreement.

October 10, 2017, 22:23 July 2, 2019 15:40

Since 2019, a lump sum maternity benefit is due to women who are subject to federal social insurance (or military personnel) and are not subject to accrual (the exception is women who received unemployment status during 365 days after the closure of the business).

Benefits are accrued in exactly the same way as before: for the whole as compensation payments.

These payments are made by the state and serve as financial assistance due to the fact that for several months (or even years) an employee will not be able to work fruitfully and provide for her family on her own for several months (or even years).

Only after the court decision comes into force, the citizen will be able to receive benefits directly through the Social Insurance Fund. Making payments without court intervention through the Fund is easier where there is a direct payment project.

If a woman is officially employed in 2 or more organizations, and has worked there for the last 2 years, full-fledged benefits can be obtained from each employer. In the event that over the past 2 years the pregnant / giving birth has worked in different companies, maternity payments are issued from one of the employers of your choice.

Project "Direct payments": benefits directly from the FSS

Workers often have conflicts with employers, especially during times of economic downturns in the state, when the latter is obliged to follow the law and pay maternity leave in good faith, but violates it.

From such cases, women are most insured in those cities where they are involved.

The project provides that benefits will be paid to Russian women directly Social Security Fund. This project will be launched in 2011. Once every 6 months, several nearby regions join it. Since 2016, the project has been operating in 20 cities of the Russian Federation.

According to the terms of the Direct Payments project, the employer himself must deal with the delivery of all necessary documents.

But, of course, if necessary, the employee can do it on her own - in this case, you need to contact the Fund at the place of registration of the enterprise.

New reporting scheme for benefit payments:

According to the magazine "Contour"

This opportunity greatly facilitates the life of not only a pregnant worker, but also representatives of the accounting department, and the very bodies of the Social Insurance Fund. After all, accountants are no longer burdened with calculations of large sums, and a worker who has gone on vacation in any case receives her maternity benefits.

Benefit payment procedure

The first thing to note: payments are made exclusively for the period provided. The right to receive maternity leave and comes into effect when:

• 30 weeks have come(a little less than 7 months) if the pregnancy is singleton;
• 28 week- if the pregnancy was multiple;
• 27 week- for Russian women living or working in areas unsafe for health and life.
• in case of the birth of a child before the expected date.

The key point is that a woman must apply for maternity benefits within a maximum of 180 days after finishing .

Sometimes it happens that the employee does not have the opportunity to resolve all related issues on time. If the reason is significant, then you can safely apply for payments to the Social Insurance Fund.

What is considered a significant reason:

• natural disasters;
• a serious illness lasting more than six months;
• migration to another city;
• illegal release of an employee from official duties;
• death of a relative.

But as practice shows, these are far from all the reasons that can be considered valid. In extreme cases, you can sue to resolve this issue.

How is it assigned and paid?

First, a woman in position needs to make sure that she is registered with the local gynecological department, where she is issued a disability certificate. In the sheet, the gynecologist indicates the date of exit on maternity leave. This sheet in the future must be presented to an accountant or directly to the Social Insurance Fund.

An application for the provision of payments is usually made out along with the exit on maternity leave. This can be done:

• on the day provided for by the sick leave. Then payments will be assigned from the 30th week of gestation;
• on a different day, but after the maternity leave provided for by the sick leave opens. This is reasonable if the pregnancy proceeds without complications and the woman does not complain about her health, that is, she can continue to work productively. In this case, the duration of the decree does not increase, and the days during which the woman continued to go to work are not compensated.
• after the child was born, in compliance with the documented deadline. In this case, the money is accrued from the day you go on maternity leave ( exception: the child was born prematurely).

Summarizing the above, we can conclude: maternity payments are accrued for the standard length of stay on maternity leave.

If suddenly complications were discovered during childbirth or a deterioration in the well-being of the mother or child is observed, the woman is given additional days of rest, on the basis of which a complete financial recalculation is carried out.

When money is paid

The legislation states that the B&R allowance:

• drawn up throughout 10 calendar days after all the required documents have been collected and submitted on time;
• is accrued on the day when the salary should be accrued (this is how payments come to the salary card).

If the benefit is issued through the Social Security Fund, it may take a little longer:

• payments are also processed within 10 calendar days;
• after approval of the request, funds can be credited to the account until the 25th day of the month of the next month.

How is maternity benefit calculated?

This kind of allowance is paid at 100% of the average salary for 2 full years of work. That is, in 2019, 2018 and 2017 of continuous labor activity are taken into account. Along with this, the authorities have developed a special methodology, on the basis of which accountants still calculate the amount of maternity benefits.

The amount of the benefit is equal to the daily earnings for the 2-year working period, multiplied by the total number of calendar days of vacation. Average earnings for 1 day is calculated by dividing the total income by the maximum 731 days the number of days on maternity leave.

Money is credited for the entire period of the decree, which may differ in the number of days, depending on situations and circumstances:

• 140 calendar days- if the pregnancy is singleton and childbirth was easy, without complications (such leave is divided into two equal parts - before the birth of the child and after).
• 156 calendar days days- if diseases, complications or deterioration in the well-being of the mother or child were detected during the birth process;
• 194 calendar days- if several newborns were born.

When calculating maternity benefits, you need to consider some important factors:

1. if a woman has been employed by two employers for at least two years, she can apply for the calculation of payments to each of them;
2. if before going on maternity leave, for a certain time out of 2 years, a woman was on vacation in BiR, replacement of accounting years is possible.

If the child was adopted, the duration of the sick leave will be different:

• 70 calendar days- if one newborn is adopted;
• 110 calendar days- if several newborns are adopted.

Since 2016, the amount of maternity allowance has been in a tight financial framework. That is, for officially employed Russian women, taking into account the default decree lasting 140 days, it cannot be:

• below the minimum amount (from 01.01.2019 - 51919 rubles);
• above the maximum amount (from 01.01.2019 - 301096 rubles).

List of documents for applying for benefits

The basis for the transfer of benefits is issued by a gynecologist in a antenatal clinic. With this sheet, a pregnant employee needs to contact the accounting department at the place of work.

Usually, in the personnel department of a company, they are engaged in issuing benefits simultaneously with issuing a decree.. A pregnant worker writes by hand an application with a request for maternity leave, which must be accompanied by maternity payments.

The assignment of benefits is impossible without registration of maternity leave. If a woman wants to stay at work, but at the same time receive benefits, she will not receive a penny.

Mandatory documents for making payments are still leave application and sick leave. But in some situations, other documents may be needed:

1. income data - needed when making maternity payments to the FSS;
2. confirmed information about non-receipt of additional benefits at the place of residence;
3. data from the work book and a paper from the employment center confirming the woman's unemployment (in the event of a lack of work).

The Social Security Fund should be contacted with an identity document. When submitting all the necessary documents, you need to consider some features: if a woman got married and changed her surname, she must change her documents, the sooner the better. Otherwise, the Social Insurance Fund will not even consider the application for payment.

Here's what a sample application looks like:

1. you need to enter the full name of the organization to which the application is being submitted (position of the employer, his surname with initials);
2. The full name of the applicant must be mentioned without inappropriate abbreviations, that is, as written in the passport.

What you need to attach to the application:

1. passport or any other identity document;
2. data on the place of registration and data on the place of actual residence (both documents must be submitted separately, even if the place of residence is the same as the place of registration).

Documents can be submitted independently or through a legal representative with whom a notarized power of attorney has been established.

During the use of the "Direct Payments" scheme from the Social Insurance Fund, the employer, as an individual, is not an intermediary in the process of calculating maternity payments. But he is still obliged to accept an application with a request for leave from a pregnant employee and submit it, along with the attached documents, to the FSS for consideration.

In the case of transferring documents through the FSS, along with the basic information data (details of the organization, full name of the pregnant employee, etc.), the certificate should mention:

1. the amount of wages from which insurance premiums were calculated for the previous 2 years (730-731 days);
2. the total number of calendar days for all periods during which the employee was temporarily relieved of official duties: for example, she was on maternity leave.

If necessary, such a certificate may be issued on behalf of the employer on the last working day.

In the event of the liquidation of the enterprise or the inability to issue a certificate for any good reason, information on income is requested by the representatives of the Fund independently in the Pension Fund of the Russian Federation.

Here is what a sample order that an employer draws up looks like:

It should be noted that the approved standard in the execution of orders by law is not provided. This document is drawn up in any form.

Sizes of maternity benefits in 2019

By the beginning of 2019, Russian women need to be ready for some changes in the legislation. The revised benefit amounts are listed below:

• employed women: with a singleton pregnancy - 43615.65 rubles, with complications during childbirth -

  In some cities, analogues of B&D benefits are paid, which are accrued by the social protection service from the regional budget fund. For example:

  • Chuvashia accrues maternity payments only to those who are unemployed, female students / graduates of universities, as well as women with disabilities (disabled people). The amount of such payments is small - only about 350 rubles monthly;
  • The Volgograd Region makes payments in the amount of only 500 rubles, but only if the woman is a family member with an income below the established minimum;
  • some cities in Russia provide additional financial assistance for food. It is reserved for pregnant women from disadvantaged families.

  At the same time, each employer has the right to voluntarily issue maternity surcharges to his hired hand, leaving on maternity leave, taking into account the fact that the amount of these surcharges will not be subject to taxation.

  An exception to the rule is the additional payment for the birth of a child - it is accrued as federal assistance and has an amount of up to 50,000 rubles.

  Conclusion

  Legislated for employed, military personnel and full-time students for women. Such payments are made simultaneously with. Those who became a "victim" of the unforeseen, but legal dismissal, it is recommended to contact the social security service.

  Maternity payments are made for the entire period of vacation. The minimum duration is 140 days, maximum - 194 . Benefit payments are due to Russian women, regardless of how much work experience is indicated in the work book and whether it exists at all.

  For newly employed women, the amount of the benefit will be calculated in accordance with the minimum wage and equal to 100% of the average salary for the last two working years.

  You may also be interested

All payments to pregnant women and women who have given birth this year will be paid in accordance with the law and in order to ensure decent material conditions for a young mother. There are not many such payments, and their size is set both at the level of the federal budget and the regional one. Each region can additionally pay special allowances and allowances to young women in childbirth in the amount that it deems necessary. But all residents of the Russian Federation must receive no less than the established federal minimum. And then we’ll talk about what types of benefits and payments are due to pregnant women and women in childbirth.

Not all pregnant women who have learned about this joyful event are in a hurry to make an appointment with a doctor and undergo all the necessary examinations. But in vain. It is the first trimester of pregnancy that is the most dangerous and can end badly for a young mother. That is why, in order to somehow stimulate the fair sex to be more attentive to their situation and take care of the health of the baby in advance, a payment for early registration was introduced into practice.

I would like to note in advance that the size of this payment is not so large, and it is unlikely to be able to somehow help the woman in the future, since its size is not enough even for the most necessary tests. But let's just say it's a nice little bonus for the lady's responsibility. That's all.

The amount of such benefits in 2018 is only 628.46 rubles. In the regions, such a one-time payment may be higher, since the regions have the right to pay a certain amount to this amount, which they safely do. If we compare Moscow and the Moscow region, then in this district, an additional 600 rubles will be paid to a woman for an early appointment with a doctor.

True, it is necessary to take into account such a moment: the regional surcharge is paid not to those who will be registered in Moscow and the region, but only to those who have a residence permit in this city. And this is necessary to know.

The question arises, who is entitled to receive such a small bonus? According to the law - all pregnant women who previously officially worked under an employment contract. Yes, unfortunately, those who do not work officially will not be able to receive this money. If the future woman in labor does not work, but is in the employment center and officially receives benefits, then she will also receive 628.46 rubles.

The most important and, probably, monetary benefit is the maternity benefit, which is paid by the employer. In fact, such an allowance should compensate the fair sex for the time that she will not be able to work and will be on maternity leave and parental leave.

According to the Labor Code, a woman receives the right to go on maternity leave at the thirtieth week. And until the moment of the expected birth, she must be on maternity leave. During this time, the company where she worked will pay her an amount equal to the average monthly salary for each month of the decree. In other words: if a woman was on maternity leave for 148 days, then her accounting department should calculate the average daily earnings for the last two years and multiply it by the number of days in the period.

Example: The salary of Ivanova K.P. over the past two years is 1,680,000 rubles. How much maternity leave should the company pay to this employee?

Calculation: 1,680,000 rubles / 730 days and multiply by 148 days. In total, we will receive 322,192 rubles for payment.

But, unfortunately, Ivanova will not be able to receive this money, since the Government has limited the amount of maternity leave to 282,493.40 rubles. Therefore, all maternity workers cannot receive more than the specified amount. And our Ivanova, upon leaving, will receive only the indicated amount.

And if such a restriction does not please everyone, then here is the minimum restriction in the amount of 46,675.39 rubles. vice versa. All representatives of the fair sex who work under an employment contract cannot receive less than the established minimum. If the employer violates the law, then it is necessary to complain about it to the labor inspectorate.

In order to receive such payments, it is necessary in the hospital where the woman is registered to receive a sick leave and submit it to the accounting department of her enterprise.

Another interesting point that worries many: if a girl officially works at two jobs, then who is obliged to pay her maternity leave. In this case, each of the employers is obliged to pay maternity leave, only sick leave must be submitted to the accounting department of two employers. Therefore, in this situation, it is better to ask the doctor to write out two sick leaves in advance. By the way, if at some place of work the maternity worker works less than the established period, then the employer has the right not to pay her such an allowance.

Thus, in order to receive the maximum amount of maternity payments, it is mandatory in 2018:

1. Be officially employed and work under an employment contract;
2. Receive a salary of at least 69,000 rubles;
3. When changing jobs that a woman has changed over the past 2 years, it is imperative to take an official document from the previous job and provide it to the current employer.

But if it is clear with employees, then very often women working as individual entrepreneurs are concerned about the question: can they get maternity leave?

By law, individual entrepreneurs are not deprived of the right to receive maternity benefits, but for this they must be registered with the Social Insurance Fund. At the same time, it is not enough just to be registered, it is necessary to pay the necessary deductions a year before going on maternity leave. At the moment, the amount of such deductions is 2.9% of the minimum wage - the minimum wage. For example, if we consider the current year 2018, then for the entire year the amount of deduction should be 3,302 rubles. And when paying such an amount, a pregnant woman will be able to receive payments at the minimum level. This is about 44 thousand rubles. The benefit is obvious.

By the way, we remind you that maternity payments are not taxed, that is, they will not be subject to personal income tax, which is currently 13%.

When a small person is born, then, according to the law, his parents are entitled to a one-time payment from the state, which should reimburse at least part of the funds spent at the birth of a child. Such a payment is not tied to either the minimum wage or the wages of the woman in labor. Everything is the same for everyone. By the way, each of the parents can receive such an amount. The rule works: whoever applies, he will receive.

The amount of such allowance for all regions is 16,759.08 rubles. But, as for other payments, the possibility of increasing the one-time compensation for young families at the regional level has been established. But, as with maternity, the rule works here: the child must have a residence permit of the region for which the family claims to receive payments, and one of the parents must have such registration.

If we consider regional payments, then in each region such allowances are individual. For example, in St. Petersburg, at the birth of a baby, the family is required to issue a card with an amount of about 27,000 rubles. It is impossible to spend such funds for any purpose, but it is free to pay with such a card in children's stores. Withdrawing cash from the card is strictly prohibited. This was done by the city authorities on purpose so that the money would be spent solely for the benefit of the child.

Regarding Moscow, there are also additional payments to the principal amount of 16,759.08 rubles. For example, for the first baby, the family will be paid an additional 5,500 rubles, and if the child is born second or third, etc., then another 14,500 rubles. When a child is born in a family where both parents have not reached the age of 30, the additional payment is 76,910 rubles for the first child, 107,674 rubles for the second child, and 153,820 rubles for the third, etc.

So, the mother has already given birth to a child, and now, after the end of the vacation and the sick leave, she must make a decision: she should continue to stay at home, caring for the child, or go to work. If the second option is chosen, then dad can go on maternity leave. Now there is nothing shameful in this, and many dads willingly sit with their children while moms work.

In the first option, within a year and a half, the employer must ensure that the mother receives monthly funds that would be equal to 40% of the average salary for the last two months.

And here are set their minimums and maximums. So for the first child, the employer, at any wage, cannot pay less than 2,795.60 rubles or 6,284.65 rubles for the birth of a second baby in the family. But at the same time, no matter how big a woman's salary is, no one will pay her more than the established maximum - 24,536.57 rubles per month.

Maternal capital

And, probably, the biggest payment that everyone wants to receive is maternity capital. Its size for the current year is 453,026 rubles. But it can be obtained only once and at the birth of only a second or subsequent child. At the birth of the first child, the maternity capital is not paid.

In addition, the capital cannot be withdrawn and spent on personal purposes. It is managed by the Pension Fund, and only with its permission the family can spend money either on the purchase of housing where the unborn child will live, or on the treatment of the child, or on his education. All. Other goals cannot be covered by the mother capital.

Thus, we answered the question of what benefits are due to pregnant working women in 2018. There are not so many of them, but not so few, and in total they help the young family quite thoroughly.

The right to receive various state benefits belongs to both working and unemployed women expecting a child (Laws No. 81-FZ of May 19, 1995; No. 323-FZ of November 21, 2011). Part of the benefits can be received before the baby is born, and part is paid after the baby is born. Payments can be a one-time payment, or be regular, paid monthly. We will tell you further about what payments are due to pregnant women and those who gave birth in 2018.

Payments for maternity leave 2018

Having entered the medical register at an early stage of pregnancy, working women, full-time students and women who were fired during the liquidation of the employer and became officially unemployed during the year, can count on a lump sum. Those who applied to the antenatal clinic no later than the 12th week of the term, later a note about this is put on the sick leave, and the employer will pay the allowance along with other payments when leaving on maternity leave. Unemployed people receive payment at the place of study or in the social security authority. For those who started maternity leave no earlier than February 1, 2018, the amount of benefits for early medical records is 628.47 rubles. (until February 1, 2018 - 613.14 rubles).

The amount of the maternity benefit (it is also the “maternity” benefit) depends on the average earnings for the two-year period (in 2018, 2017 and 2016 are taken), on which the FSS insurance premiums were charged. But at the same time, its size has its limits:

• The standard (for 140 days) minimum amount of maternity payments in 2018 is 43,675.80 rubles, and from May 1, after the minimum wage is increased to 11,163 rubles, it will increase to 51,380 rubles. Such benefits are received by those whose earnings in the billing period were not more than the minimum wage, or whose work experience has not yet reached six months.
• The maximum limit for payments at work when going on maternity leave in 2018 is limited by the base for calculating FSS contributions in 2016-2017. and is equal to 282493.40 rubles. for 140 days of "maternity" sick leave.

“Maternity” is paid before going on vacation according to BiR on the basis of a sick leave issued at the 30th week of pregnancy. In addition to employed future mothers, full-time students and unemployed women dismissed during the liquidation of the company are entitled to receive them. Details of how the amount of "maternity" in 2018 is calculated can be found in this material.

The amount of other payments for pregnancy and childbirth in 2018

After the birth of a child, one of the parents is entitled to a one-time allowance at birth. When twins are born, the allowance is paid for each of them separately. The amount of the benefit increased from February 1, 2018 to 16,759.09 rubles. (previously - 16350.33 rubles) - this amount is due to those whose child was born not earlier than 02/01/2018.

The amount of the lump-sum payment for pregnancy in 2018 for the wives of military conscripts is 26,539.76 rubles. (until February 1, 2018, its amount was 25,892.45 rubles). The right to benefits arises during pregnancy for a period of 180 days. The fact of employment of a woman does not matter, while the expectant mother retains the right to all other payments due to her.

The monthly allowance for a child of a military conscript from February 1, 2018 is equal to 11,374.18 rubles. (previously - 11,096.76 rubles). The period of its payment is up to 3 years of the child, but within the term of the father's service.

"Maternity" in 2018: allowance for a child up to 1.5 years

When going on maternity leave, what payments can a woman still receive? In addition to paying for pre- and post-natal leave, the concept of "decree" has become commonplace in relation to another type of leave - to care for children under 1.5 years old. Let's figure out what the amount of maternity payments for caring for a baby depends on in this case.

The monthly “children's” allowance for employed mothers is 40% of their average earnings for the previous 2 years. In 2018, it is limited by the upper limit of 24536.57 rubles. per month. This limitation, as for the B&D benefit, is due to the size of the base for social insurance contributions in 2016-2017. If there are several children, the amount of the allowance is summed up, but more than 100% of the employee's average salary cannot be paid (you can learn more about the "children's" allowance up to 1.5 years).

The minimum amount of "maternity" in 2018 depends on how the child appeared in the family. From February 1, 2018, indexed benefits are equal to:

• for the firstborn - 3142.33 rubles. per month (previously - 3065.69 rubles),
• for each of the subsequent children - 6284.65 rubles. per month (previously - 6131.37 rubles).

Such a monthly amount of maternity payments in 2018 is applied to non-working mothers, as well as those whose average salary is lower than the minimum wage.

The “maternity” allowance should not be confused with the new allowance, also paid up to 1.5 years for children born not earlier than 2018. This payment is intended for families with an average per capita income of up to one and a half regional subsistence levels. On average for the country in 2018, this allowance is 10,523 rubles. per month, but in each subject these figures differ.

In what amount are "maternity" payments paid where territorial coefficients are in force, for example, in the Far North? All minimum benefits in such areas are calculated taking into account regional coefficients, as are lump sum payments for pregnant women, as well as benefits for the birth of a child.