Calculator for calculating maternity and monthly payments. Maternity payments

Who is entitled to maternity payments in 2017-2018?

The period of maternity leave in the language of the law is called maternity leave. During this time, the woman is entitled to a cash payment in the form of benefits. Unlike the child care benefit for children up to 1.5 years old, the amount of maternity benefits can only be received by the expectant or already established mother herself, and not by any persons involved in raising the baby. This is due to the fact that the paid maternity benefit is not intended for the newborn, but for his mother, who cannot work during a long period of pregnancy and in the postpartum period.

Women who are officially working under an employment contract at the time of commencement are entitled to this benefit. maternity leave. In addition to them, maternity payments are also due:

  • civil servants and employees of local government bodies;
  • students full-time students studying on a budget basis;
  • women military personnel;
  • individual entrepreneurs, as well as notaries, lawyers, if they pay social insurance contributions;
  • women who lost their jobs due to the liquidation of an enterprise or termination of the activities of an employer with individual entrepreneur status ( required condition To receive benefits in this case, you need to be registered with the employment service).

If a woman does not belong to any of the above categories, then she will not be paid maternity benefits.

Z A what period is maternity leave accrued? in 2017-2018?

Maternity benefit is accrued and issued immediately for the entire period of leave granted in connection with pregnancy and childbirth. By general rule the duration of such leave is 140 days (of which 70 days are prenatal leave and the same amount are postpartum leave). The expectant mother goes on maternity leave at 30 weeks of pregnancy.

If the birth occurs earlier or later than planned, this will not affect the amount of maternity leave. In case of premature birth, the remaining days are added to postpartum leave; if the birth occurs later than the expected date, the period of postpartum leave will be reduced. But if a woman continues to work after 30 weeks and does not take maternity leave, expecting to receive increased leave after childbirth, then such plans are doomed to failure. In other words, if the expectant mother does not voluntarily go on maternity leave on time, extension of postpartum leave in such a situation is not allowed by law.

But in some cases, the law still provides for an extended period of maternity leave. So, if twins or three or more babies are expected, then maternity leave begins 2 weeks earlier (from 28 weeks) and amounts to 194 days (84 days before birth + 110 days after). The length of leave after childbirth, which occurred with complications, is increased by 16 days. These are premature births, cesarean sections, as well as other situations listed in the instructions of the Ministry of Health “On the procedure for providing postpartum leave...” No. 01-97 dated 04/23/1997.

How to calculate the amount of maternity benefit?

The maternity leave benefit is 100% of average salary. It’s no wonder that expectant mothers look forward to going on maternity leave with great impatience.

To calculate maternity benefits in 2017-2018, a woman’s earnings for the previous 2 years are taken. Earnings include salary, bonuses, regional coefficient and all others cash payments, from which the employer paid contributions to the Social Insurance Fund.

Many people are interested in the question of how benefits are calculated if an employee goes on maternity leave again without going to work. In this case, according to her application, the 2 years preceding the start of the first maternity leave will be taken to calculate the benefit. There are situations when a woman goes back to work after maternity leave, and soon (for example, next year) goes on maternity leave. In such a situation, the law also allows the replacement of an incompletely worked period with a calendar year (or years) that passed before the first decree.

To calculate benefits, it is necessary to determine the average salary per day. For this purpose, income for previous years(or for 2 other billing periods, if there was a replacement described above) are summed up, and the resulting number is divided by the number of calendar days in this 2-year period. However, the number of days does not include:

  • period of being on sick leave (including on maternity leave);
  • time of maternity leave;
  • a period of release from work, during which earnings were retained, but contributions to the Social Insurance Fund were not accrued.

The resulting average daily income must be multiplied by the number of days of maternity leave. This will determine the amount of cash benefits for the entire period of maternity leave.

Let's look at an example of how maternity benefits are calculated.

The employee goes on maternity leave from March 5, 2018. Her annual income for 2016 is 300,000 rubles, for 2017 - 400,000 rubles. 2016 was a leap year, which means the number of days in these 2 years is 731 (365 + 366). Average earnings for 1 day will be 957.60 rubles. (/ 731 days). Consequently, for 140 days of the maternity period, a woman will receive a benefit in the amount of 134,064 rubles. (957.60 rubles × 140 days). If this employee gives birth to twins, she will receive 185,774.40 rubles. (957.60 rubles × 194 days).

Maximum amount of maternity payments in 2017-2018

Sum annual income, which is taken into account when calculating average earnings, is limited to the maximum amount. So, for 2017, the income limit is 755,000 rubles. That is, if an employee’s salary for the entire 2017 is, for example, 900,000 rubles, then only 755,000 rubles will be taken to calculate maternity benefits. As for 2016, for this period an income of a maximum of 718,000 rubles is taken into account.

It turns out that the maximum possible payment for a woman who went on maternity leave in 2018 will be 282,106.70 rubles. () / 731 days × 140 days). If the duration of the maternity period is longer than usual (for example, due to complications during childbirth), then the maximum benefit amount will increase proportionally. Separately, it is necessary to mention those cases when a woman works in 2 or more places at the time of going on maternity leave. If over the past 2 years she worked in the same organizations, then maternity benefits will be paid by each of the employers, and the maximum allowable amount of payment also applies to each employer individually. That is, in general (in all places of employment), the expectant mother in 2017-2018 will be able to receive an amount exceeding RUB 282,106.70. (if, of course, her salary is sufficient to accrue such amounts).

We remind you that for 2017 the maximum accountable amount of annual income is RUB 755,000. This value will be important for those who are going on maternity leave in 2018 and subsequent years.

Special cases of calculating maternity benefits

Calculation of maternity payments based on average salary is general order, but there are exceptions. In some cases, the benefit amount is calculated according to different rules:

  1. For full-time students, the amount of maternity benefits is calculated based on the amount of the scholarship.
  2. In 2017, persons who lost their jobs due to the liquidation of an enterprise and registered with the Employment Center will receive maternity benefits in the amount of 613.14 rubles. per month (this value is indexed annually).
  3. Average monthly earnings for calculating benefits are considered equal to 1 minimum wage in the following cases:
  • if the real average salary is lower than the minimum wage;
  • if duration insurance period for the expectant mother - less than six months;
  • when calculating maternity payments to individual entrepreneurs and other private practitioners paying social insurance contributions (if they made payments during the year preceding the start of the maternity leave).

In this case, the minimum wage in effect on the day the maternity leave begins is taken. If increasing coefficients are used in the region, the minimum wage increases accordingly. The formula for calculating benefits in this case is the same as when calculating based on real average earnings. The formula for calculation is as follows: ([minimum wage × 24 months / 731 days] × 140 days).

TO How are maternity benefits calculated?

To apply for maternity benefits, you need to obtain a sick leave certificate from the antenatal clinic. It is issued when the pregnancy is 30 weeks (or 28 if 2 or more children are expected). Next, the expectant mother writes an application for maternity leave at her place of work and attaches a certificate of incapacity to work. After this, no later than 10 calendar days, the employer must calculate the amount to be paid. In fact, the benefit must be paid on the next payday date.

Individual entrepreneurs apply for benefits to the local branch of the Social Insurance Fund, and students apply at their place of study.

Maternity benefits are calculated and issued immediately in full for the entire vacation duration of 140 or 194 days (if the pregnancy is multiple). If complications arise during childbirth, the woman is given an additional 16 days of sick leave. In this case, the employer must pay maternity benefits for this period as well.

Thus, to calculate maternity benefits in 2017-2018 (for the birth of one child) must be calculated average earnings for the 2 years preceding the decree, divide the resulting amount by 730 or 731 (if one of the years was a leap year) and multiply the resulting value by 140.

For every woman who plans to join the ranks of young mothers, a sick leave certificate during pregnancy is the most important document. This seemingly standard certificate is the only good reason for a young mother to receive a number of social benefits, as well as a guarantee of accrual of sick leave for pregnancy and childbirth.

Disability Calculation Sick leave
treatment In line to see a gynecologist when changing position
pregnant discomfort


However, calculating such sick leave for pregnancy and childbirth can sometimes be very difficult. Since every woman, being pregnant, has the right to know how sick leave is calculated and how much she can expect, let’s consider this issue in more detail.

How to calculate this payment?

The timing of receiving a certificate of incapacity for work can be either constant or shifted, which has a direct impact on how this document will be calculated and benefits will be calculated for the expectant mother.

Certificate of incapacity for work

That is why you should not turn a blind eye to the nuances of calculation and the specifics of drawing up a certificate of incapacity for work for young parents who are interested in providing additional financial support. It is necessary to carefully monitor everything and calculate the possible amount, and if there is a discrepancy in the results, contact an accountant with questions.

The calculation of sick leave has a specific algorithm, which is provided for by Federal Law.

  1. First, the amount of payments (salaries and other incomes) for which insurance contributions were calculated for the social security fund for the previous year is determined.
  2. Afterwards, the amount of average daily earnings is calculated to directly determine the benefit. To do this, the amount of payments recorded for the year is divided by the number of days of the given period.
  3. The daily benefit amount is being calculated. For this amount wages for 1 day must be multiplied by a percentage, which is determined by the insurance experience of the expectant mother or other conditions specified in the Federal Law.
  4. Next, to calculate the sick leave issued for maternity leave in 2016, it is necessary to compare the amount of the daily benefit with the maximum probable amount of this payment. If the calculation is no more than the maximum benefit amount, then the payment is made in this form.
  5. Now you can count total amount sick leave. For this purpose, 1 day's maternity benefit must be multiplied by the number of calendar days that constitute maternity leave. The duration of maternity leave is determined by the 6th and 9th articles of Federal Law No. 255.

An example of calculating payments to an expectant mother

Let's look at an example of calculating sick leave for pregnancy:

  • enterprise N provides for a standard taxation regime;
  • from December 25, 2012 the company provides Petrova I.E. leave for the period of pregnancy and labor at 140 (until May 13, 2013 inclusive);
  • According to her position, Petrova’s salary is 40,000, and her work experience is 5 years;
  • since the employee has an insurance period of more than 6 months, the amount of maternity benefit is calculated based on 100% of her average annual earnings before the date of maternity leave;
  • however, the amount cannot exceed its maximum value: for 2012-2013 - this is 36,564 rubles for one month;
  • as you can see, the amount of payment for sick leave, which is issued for pregnancy and childbirth, in accordance with average earnings, significantly exceeds maximum size. That is why the calculation will look like this.
  1. For months included during maternity leave, benefits are accrued in the maximum allowable amount.
  2. Behind incomplete months the amount is calculated in proportion to the number of sick days in these months.
  3. Thus, the payment of sick leave will be 162,791 rubles (34,800 rubles * 4 months + 36,563 * 31 days * 11+9 days), where 9 days are exemption from work due to pregnancy in December 2012.

Process of filling out the sheet

How is this benefit paid?

Payment of benefits is made as follows:

  • payment for sick leave issued for pregnancy and childbirth is made on the basis of the average earnings of the expectant mother for the last 2 calendar years worked;
  • calculations are made only for those working days and only for those payments that are considered the employee’s income;
  • calculation is not provided.
  1. Periods of temporary disability.
  2. Periods of release from work, if they did not provide for the calculation of insurance premiums.
  • if a young mother, while on maternity leave, takes a new sick leave, the calculation will be made from the salary that she had several years ago;
  • if the employee’s insurance experience does not reach 6 months, then the amount of the benefit to the expectant mother will be the minimum monthly wage;
  • some regions provide coefficients for earnings by region. Then the employee receives an amount of benefits that should not exceed minimum wage, including these coefficients;
  • sick leave is accrued within 10 days from the date of the insured employee’s request to receive it with a list of necessary documents;
  • payment is made together with the next salary;
  • sick leave for pregnancy and childbirth is not subject to personal income tax;
  • this amount does not provide for the accrual of contributions to Pension Fund, compulsory social insurance from unforeseen incidents at work and occupational diseases.
Features of the manual design

Let's consider what the period may be depending on the specific case:

HappeningHow to applyTerm
Adoption of a child under 3 years of ageThis document is issued by the medical advisory commission of the health care organization where the baby was born if the baby was transferred from the maternity hospital.

In other cases - the medical advisory commission of the health care organization at the place of residence of the adoptive parent.

70 days from the date of adoption.
Labor without complications140 days (70 prenatal, 70 postpartum).
Labor with complicationsSick leave is issued by a gynecologist at the place of residence where the pregnant woman was registered.156 days (70 prenatal, 84 postpartum).
A woman gives birth to 2 or more childrenSick leave is issued by a gynecologist at the place of residence where the pregnant woman was registered.194 days (84 prenatal, 110 postpartum).
Labor occurred from 22 to 30 weeks of pregnancy, and the child was born aliveSick leave is issued by a gynecologist at the place of residence where the pregnant woman was registered.One-time for 140 days (70 prenatal, 70 postpartum).
Labor occurred from 22 to 27 weeks of pregnancy, the child was born alive (for young mothers who permanently live, work, study in the territory high level radiation)A certificate of incapacity for work is issued by a gynecologist at the place of residence where the pregnant woman was registered.160 days (80 prenatal, 80 postnatal).
The child was stillborn in the period from 22 to 30 (27) weeks of “interesting position”The certificate of incapacity for work is issued by the medical advisory commission of the health care organization where the birth took place. If the child was not born in a healthcare organization - a medical advisory commission at the woman’s place of residence.One-time for 140 days (70 prenatal, 70 postpartum).
Labor occurred before the 22nd week - spontaneous miscarriage.A regular certificate of incapacity for work due to illness is issued by the obstetrician-gynecologist at the antenatal clinic where the woman was registered.Reason for issue and deadline - according to ICD-10.
How is this benefit calculated?

Let's follow example


Now let’s look at how sick leave is paid:
  • all accruals are made upon presentation of a document on incapacity for work, which must be issued to the expectant mother by her gynecologist for a period of 30 weeks of “interesting situation”;
  • You must make a written statement in the accounting department of your place of work;
  • accruals are made within 10 days from the date of request for their payment;
  • payment is made on the next salary;
  • if the expectant mother did not work for six months, then the sick leave will be calculated in accordance with the minimum wage, which in 2015 was 5965 rubles;
  • the calculations will take into account the correction factor that is typical for the territorial district of Russia;
  • for insurance period is made additional charge percent;
  • You can apply for benefits within 6 months after the end of maternity leave. If the deadlines are missed, the benefit is not paid;
  • this does not apply to cases where the young mother did not come for payment if there were good reasons.
  1. Unforeseen, emergency incident (fire, natural disaster).
  2. If a young mother is unable to work for a long time due to illness, injury, and the duration of therapy is more than 6 months.
  3. Failure to appear in case of change of permanent residence in another area, or change of place of stay.
  4. Serious illness or death of a close relative.
  5. Other factors that may be considered valid by arbitration courts.

Such as:

  • accrual in accordance with the certificate of incapacity for work is made from the funds of the social protection fund
  • to the fullest;
  • the required amount is transferred to the account of the expectant mother or the organization where the woman works;
  • A representative of the social protection fund will not take into account the costs of paying benefits if the basis for the costs are documents that:
  1. Issued with errors or issued in violation of the issuance rules.
  2. The benefit was assigned in violation of legal requirements Russian Federation O social insurance.
  3. There are no documents that confirm the expenses (sick leave, certificate of earnings from the previous place of work, birth certificate of the child).

What to do if a woman refuses?

If a woman, being in " interesting position", becomes medical organization on time, but does not want to receive a certificate of incapacity for work, which is necessary to receive payment for sick leave for labor (for example, a woman intends to continue working at the enterprise throughout the entire period of bearing a child), then the following happens.

  1. Her refusal must be recorded in the medical record.
  2. During a second visit before the onset of labor, sick leave will also be issued for 140 days (or 194 days if carrying more than one child), but from the moment of her initial consultation.

In the article we will look at sick leave for pregnancy and childbirth: an example of calculating benefits, formula and special cases. When receiving sick leave from an employee due to pregnancy, the employer must calculate the corresponding benefit according to the rules established by Law No. 255-FZ (Articles 10, 11, 14).

For the period specified in the sheet of temporary loss of ability to work, it is necessary to take out a leave called “maternity leave”. In order for the employer to correctly process this leave and calculate the amount of payment due for this period, the employee must provide all the necessary documentation, including:

  • Personal statement indicating the time period for calculating benefits;
  • A certificate of temporary disability confirming the right to payment.

Payment of sick leave for pregnancy and childbirth

Payment of calculated maternity benefits is carried out on the next day of salary payment. Initially, payment is made from own funds employer, later these expenses are covered by the Social Insurance Fund in full.

If the employee did not receive the benefit assigned to her in a timely manner due to her own fault, then she can do this later at the request of the employer for 3 years. If the payment is not received by the employee due to the fault of the company, then the employee can receive it later, regardless of how long ago her appointment was.

Before accruing benefits, you should check the correctness of the form from the medical institution - all fields must be filled out without errors, blots, corrections, the details of the employer and the insured person must be reflected correctly. If the sick leave is not filled out correctly, the employee should re-obtain a duplicate from the medical institution.

Payment is made for the period reflected in the certificate of temporary loss of ability to work due to pregnancy, starting from the 1st day of maternity leave until the day it ends.

Unlike payment for sick leave due to injury or illness, pregnancy and planned childbirth allow you to receive benefits in the amount of one hundred percent of the average salary, that is, the woman’s actual insurance experience is not taken into account. In this case, the condition of having six months of work experience must be met, that is, the employee must work officially for at least six months in order to count on 100 percent payment.

If the employer mistakenly paid an excess amount of benefits, then it cannot be returned, except in cases of a calculation error.

Procedure for calculating sick leave for pregnancy and childbirth

In the procedure for calculating maternity benefits, the following steps must be taken:

  1. Determine the time period that will be used in the calculation (calculated);
  2. Count the days in this period;
  3. Sum up all the employee’s income for a given period;
  4. Calculate daily earnings taking into account the values ​​​​obtained in paragraphs 2 and 3;
  5. Determine the number of days that need to be paid (sick leave period);
  6. Calculate the benefit amount.

The formula for calculation is:

Benefit = Average daily earnings * number of days of vacation according to BiR.

The vacation period must fall within the boundaries specified in the sick leave (in the line “Exemption from work”). If the employee does not want to take maternity leave on the appointed day, then she can continue to work until the desired date. During work, wages are accrued, and benefits are assigned for the period from the 1st to the last day of vacation, that is, for the days of maternity leave actually provided.

Billing period

For the calculation, you must take 2 previous years (calendar). For example, when going on maternity leave in 2016. For the calculation, the time period from January 1 is taken. 2014 to 31 Dec. 2015. That is, it is not important to know the actual month of registration of the maternity leave, it is important to know the year in which the insurance event occurs, subject to payment.

To calculate the years, they are converted into calendar days - the sum of all days of the calculated years. From the resulting value, days of periods that are defined by law as excluded are subtracted:

  • Days of temporary loss of performance;
  • Previous leave for accounting;
  • Leave to care for the previous child;
  • Time for the employee to retain her job without social contributions to the fund.

Vacations without pay are taken into account in the calculation and cannot be excluded from the calculation period.

An employee can apply in an application form to the employer with a request to replace the pay years if they included maternity leave or child care leave. The law obliges companies to replace years with years preceding specified vacations if the employee requests this in writing, and the amount of the benefit increases as a result of the replacement.

Income for 2 years

All remunerations made in favor of the employee in the billing period should be added up. You need to sum up the payments from which you were deducted obligatory payments insurance nature in the Social Insurance Fund.

If the employee changed jobs, the current employer will take into account payments from other places of work when calculating if the woman provides a certificate of the amount of these incomes. If the woman does not have this certificate at the time of calculation, then the benefit is calculated based on the information available to the current employer. The employee has the right to submit a certificate of earnings from previous places later, when she receives it. In this case, the employer must recalculate the amount of the benefit and pay the additional amount. In this case, benefits only for the last 3 years can be recalculated.

The calculation includes:

  • Allowances and additional payments to salary;
  • Awards;
  • Other payments related to wages.

Legislation limits the maximum amount of annual income that can be taken into account in the calculation by establishing limit base, equal to:

  • In 2014 – 624,000 rubles;
  • In 2015 – 670,000 rub.;
  • In 2016 – 718,000 rub.

When making calculations, the accountant must sum up all income for each year and compare the resulting value with the specified limit. The smaller amount is taken into account.

Average earnings per day

By dividing the total amount of income by the number of days of the billing period, you can get the average earnings per day needed to calculate the amount of maternity benefits.

This value cannot exceed the total maximum base for 2 calculation years, divided by 730 (or 731).

Since sick leave for pregnancy and childbirth is paid at 100%, the amount of earnings received will be a daily maternity benefit.

Sick leave for pregnancy and childbirth: payment period

The number of days to be paid to the employee is indicated on the certificate of temporary loss of ability to work. If a woman goes on maternity leave on a date that coincides with the day the sick leave begins, then all specified days are subject to payment. If the employee continues to work, then the actual days of maternity leave must be paid.

It is written in detail about how sick leave is paid for pregnancy and childbirth.

The duration of sick leave depends on the number of children the woman expects and the occurrence of complications during childbirth.

Benefit calculation

The final amount of maternity benefits is determined as the result of multiplying average earnings per day by the number of days of maternity leave.

Calculation example

At LLC "Alpha" the seller is Kopytina A.A. I brought an application and a certificate of temporary incapacity for work due to pregnancy. Sick leave begins on 06/06/2016, duration – 140 calendar days.

Kopytina’s income subject to social contributions:

  • In 2014 – 500,000 rub.;
  • In 2015 – 680,000 rub.

In 2015 Kopytina was sick for 20 days.

  1. The estimated time period is taken from January 1, 2014 to December 31. 2015;
  2. Number of days = 365 + (365 – 20) = 710 cal days. (sick leave days are taken away in 2015);
  3. Income = 500,000 + 670,000 = 1,170,000 rubles. (for 2015, only 670,000 rubles will be taken into account, since the actual income this year exceeded the established limit);
  4. Average daily earnings = 117,000 / 710 = 1,647.89 rubles.
  5. Allowance = 1647.89 * 140 = 230704.60 rubles.

Special cases of calculating sick leave

To calculate maternity benefits, the minimum wage is used in the following situations:

  1. There was no income in the accounting years;
  2. Average earnings for a full month are below the minimum wage;
  3. Period official work less than 6 months

In all these three cases, when calculating, the total income is considered equal to the minimum wage for the year of calculation, the benefit itself takes the minimum value.

Moreover, in the 3rd case, it is also important to fulfill the condition that the benefit paid for each full month of maternity leave not exceed the minimum wage established for that month.

The calculation of maternity benefits (maternity benefits) in 2019 is determined by the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (as amended on May 1, 2017). We present to your attention how to calculate maternity benefits + examples.

From January 1, 2013, maternity pay is calculated according to uniform rules. Let us recall that until the beginning of 2013 it was possible to choose both the old method of calculating average earnings (for Last year), and new (for the two previous years).

Current rules

Maternity payments in 2019, they are accrued based on the average earnings of the expectant mother, calculated for the two years preceding the year of maternity leave. Average daily earnings for calculating maternity benefits are calculated by dividing the total accrued earnings by 730.

Important, maternity benefits cannot be less minimum size wages per month (in 2019 - 11,280 rubles).

The maximum benefit amount cannot exceed:

  • 301 095, 89 rub. – during normal childbirth (2150.684931x 140);
  • 335 506, 85 rub. – during complicated childbirth (2150.684931 x 156);
  • RUB 417,232.88 – with complicated multiple births (2150.684931 x 194).

If the total insurance period of a woman (period official employment) less than 6 months, maternity payments are accrued in the minimum amount regardless of income received.

Before starting the calculation, you must consider the following:

  • point No. 1- There is such a thing as the maximum value of the base for calculating insurance premiums. This value changes annually and is: in 2018 - 815,000 rubles, in 2017 - 755,000, in 2016 - 718,000, in 2015 - 670,000, in 2014 - 624,000, etc. When calculating maternity benefits, all the woman’s income for the year is taken into account, but not more than the specified amount. Those. for example, if Ivanova’s income in 2018 was 823,000 rubles, then the amount of 815,000 rubles is taken into account.
  • point No. 2- Excluded periods. These include: periods of temporary disability (sick leave), parental leave, BIR leave (maternity leave). For determining average daily earnings for 2 calendar years, the amount of income received is divided by 730 (or 731 if a leap year) minus days that relate to excluded periods.
  • point No. 3- If in billing period(when going on maternity leave in 2019, this is 2017-2018) the woman was on maternity leave, she has the right to replace one or both years with the previous ones if this leads to an increase in the amount of the BIR benefit.

Calculation procedure:

  • We decide which years we take into account for maternity benefits based on point No. 3.
  • We calculate the amount of accruals for each year, with the exception of payments for sick leave and other payments from which contributions to the Social Insurance Fund were not calculated. Income from previous employers is also taken into account; for this you will need to provide a certificate of income to your current employer.
  • We check point No. 1, if the income for the accounting year exceeds the specified amount, we take limit value. Let's sum up the income for both years.
  • We divide the resulting amount by (730 MINUS excluded periods, point No. 2).
  • We received the average daily wage. To calculate the amount of maternity leave, it is enough to multiply it by the number of days of vacation (140 days - normal pregnancy, 156 - complicated childbirth, 194 - multiple pregnancy). However, if the daily earnings are less than 311.97 or more than 2150.68, use the minimum/maximum value.

Example of calculating maternity benefits

  1. Ivanova’s maternity leave began in March 2018. However, until May 1, 2016, she was on maternity leave, and in 2017 she used 10 days of sick leave. To calculate the amount of maternity benefit you must:
  2. Calculate the amount of official income at your place of work for 2016 and 2017. For 2016, the amount of income was 705 tr., for 2017 - 760 tr.
  3. Income for 2017 exceeds the limit, so we get the amount of 705,000 + 755,000 = 1,460,000 rubles.
  4. The excluded periods are parental leave and sick leave: 121 + 10 = 131 days.
  5. We calculate the average daily earnings as 1,460,000 / (730 - 131) = 2,437.40 rubles.
  6. Daily earnings exceed maximum amount at 2,017.81 rubles, so we multiply the specified maximum amount by the number of vacation days. RUB 2,017.81 * 140 = 282,493.40 rub.
  7. Because In 2016, Ivanova was on maternity leave; she has the right to replace this year with any previous one if this leads to an increase in the amount of maternity leave. But in the case under consideration, she will already receive the maximum possible amount of benefits, therefore, such a replacement is impossible, because it loses all meaning.

Despite the fact that ordinary citizens have a vacation period before, after childbirth and until they go back to work, it is often called "maternity leave", from a legal point of view it must be divided into two parts. First - maternity leave(B&R). Its duration depends on several factors, usually 140 days. Second part - . It lasts from the end of the maternity period according to BiR, and can continue until the child turns 3 years old. After this, mom usually goes to work.

The first part is a vacation consisting of prenatal and postnatal period, - according to the law, is provided all women working under an employment contract who plan to become mothers or under 3 months of age. Moreover, during the vacation period, which is established in Labor Code(TC) RF, for an employee saved workplace .

  • 140 days during normal uncomplicated pregnancy (respectively, based on 70 days before and after birth);
  • 156 days in case of complicated childbirth (premature birth, obstetric operations, heavy blood loss and other cases in accordance with the instructions on the procedure for granting postpartum leave, approved by the Ministry of Justice No. 1305 of May 14, 1997).
  • 160 days during pregnancy of women living in areas contaminated with radioactive waste (90 days before childbirth and 70 after them), on the basis of the Law of the Russian Federation No. 1244-1 of May 15, 1991 "ABOUT social protection citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant";
  • 194 days in case of multiple pregnancy (84 calendar days before birth and 110 after it).

The vacation period lasts the total number provided by law days, regardless of how many of them were actually used by the woman before giving birth. That is, if the child was born earlier or later than the expected date, the vacation will still end after the designated number of days.

Working women who have adopted a baby under 3 months of age are only provided second (postpartum) part of the vacation: respectively 70 days for one child or 110 calendar days when adopting two or more children.

Annual leave before maternity leave according to BiR

Taking maternity leave

BiR leave is provided only to women, and exclusively - employed. They are going on maternity leave at the place of work. If a woman works in several places, she can apply for maternity leave in each of them.

To go on leave under the BiR, a pregnant employee must write an application and attach the sick leave received to it. Based on them, an order is issued for the institution, which is presented to the employee for review and signature. An employer does not have the right to demand other documents from his subordinates.

Certificate of incapacity for work

The issuance of sick leave is regulated by Part VIII of the Order of the Ministry of Health and Social Development of Russia No. 624n dated June 29, 2011 “ On approval of the Procedure for issuing certificates of incapacity for work" A certificate of incapacity for work is issued by a gynecologist at the antenatal clinic, a general practitioner or a paramedic (if in locality no hospital or clinic) at 30 weeks of pregnancy(or at 28 weeks if expecting twins or more children).

The document indicates (that is, before and after childbirth). It can then be adjusted, depending on the circumstances, with another certificate of incapacity for work.

The sick leave form is established by Order of the Ministry of Health and Social Development of the Russian Federation No. 347n dated April 26, 2011 “ On approval of the form of a certificate of incapacity for work».

Sample of filling out sick leave

Some features of issuing a certificate of incapacity for work:

  • If a multiple pregnancy is detected during labor, a additional a certificate of incapacity for work for another 54 days by the hospital where the woman gave birth.
  • The same procedure occurs in case of complications during the childbirth period (additional sick leave for 16 days).
  • If early birth occurs between 22 and 30 weeks, a certificate of incapacity for work is issued maternity hospital for 156 days.
  • For expectant mothers living and/or working in a radioactively contaminated area, sick leave for a singleton pregnancy is issued 90 days before birth.
  • A woman, an infant under 3 months of age, is issued a certificate of incapacity for work on a general basis (70 calendar days for one baby and 110 for two).

If a woman did not apply for it on time or refused to receive it on time, it will be issued at a later date. But the maternity leave countdown will still start from the 30th week. So for the expectant mother there is little point in postponing.

Application for maternity leave

In the application, the pregnant woman indicates her desire to go on maternity leave. The document may also include the employee’s request to start accrual for her.

If the expectant mother is registered at the antenatal clinic before 12 weeks, she can bring a certificate about this and indicate in the application that she wants to receive it (Article 9 of Federal Law No. 81-FZ of May 19, 1995). The right to such a payment is granted only at the main place of work; part-time workers will not receive it.

Sample application

The application is written in any form, but must contain the following information:

  • hat (from whom - to whom, indicating full name and position);
  • document's name;
  • a request to provide leave for employment and labor with indication of dates (based on sick leave);
  • a request to accrue the required benefits (at the request of the applicant);
  • a convenient way to transfer funds (for example, to a card, or by postal order);
  • list of attachments (if any - a certificate from the antenatal clinic about early registration for pregnancy);
  • date, signature, surname and initials of the applicant.

It is not necessary to apply for maternity leave immediately after receiving it. If a woman feels well, she can continue to work and receive a salary. Then the leave will begin after the actual submission of the application, but will end within the period indicated in the sick leave. That is, postponing the end of vacation is not allowed, and simultaneous payment of sick leave and salary is also not allowed.

Employer's order to grant leave

The order is issued by the head of the organization in which the woman works, based on her submitted application and certificate of incapacity for work. It is also drawn up in any form and should contain the following data:

  • a header with the details of the organization, the name of the document;
  • the essence of the issue (to provide the employee with maternity leave from the specified start and end dates according to sick leave);
  • additionally - assign the employee payment of cash benefits;
  • list of reasons (employee’s statement, sick leave, certificate from a gynecologist);
  • position, signature, surname of the head of the organization, date;
  • acquaintance list (you can write the names of those acquainted by hand).

Sample order

Most personnel departments have issued such orders hundreds of times, so they know the requirements for their preparation and the risks associated with violations in business practices. Therefore, there are usually no problems with orders. The woman is provided copy of the document, but on the original it should sign in familiarization.

Calculation of sick leave for pregnancy and childbirth

Vacation calculation means determination. Typically, the responsibility for calculating and paying maternity benefits falls on policyholder- that is, an organization in which a woman works, individual entrepreneur or individual, if they are official employers and make contributions to the employee in Social Insurance.

Benefits are calculated based on the employee’s application and sick leave. Calculation and accrual are carried out within 10 days after application, and are paid on the nearest date of payment of salaries to employees. If for some reason the sick leave is extended, the employer will have to calculate another amount in fact for an additional number of days.

Maternity funds are allocated from the following sources:

  • Employer funds. By the amount paid, he can then reduce transfers to the Social Insurance Fund (FSS).
  • Directly from the FSS, if the employing organization ceased to exist during the woman’s pregnancy, or the employee made payments directly through the Fund.

Both citizens of the Russian Federation and women with citizenship of other countries (or without citizenship at all), temporarily or permanently living in Russia, can count on benefits. The main thing is that they have an employment contract concluded with the employer.

Maternity benefit based on a certificate of incapacity for work

During the entire vacation according to the BiR, from going on maternity leave until the end of the vacation period, woman subject to compulsory insurance in case of temporary disability due to maternity, is paid. This moment is regulated by the following Federal laws:

  • No. 81-FZ dated May 19, 1995 “ ABOUT state benefits citizens with children", art. 7;
  • No. 255-FZ dated December 29, 2006 “ On compulsory social insurance in case of temporary disability and in connection with maternity", art. 10.

Insurance benefit is paid at one time and in total for the entire period of maternity leave. The amount of maternity payments is 100% of average daily earnings for the previous two full years labor activity. It does not depend on the employee’s length of service.

For 2016, the calculation years will be 2014 and 2015. Will not be included in the calculation:

  • periods of incapacity;
  • time to care for a newborn and a child up to 3 years old;
  • vacations at her own expense and other periods of time during which the woman did not receive a salary;
  • paid days allocated for caring for a disabled child.
  • We divide the total earnings for the previous two full years by 730 days (731 if one of the years happened to be a leap year). We get the average daily earnings.
  • We multiply the figure by the number of days in the maternity period (140, 156, 194 days). The amount should not be less than the minimum, which is calculated based on the minimum wage (minimum wage).

If a worker has worked for less than 6 months (has an insurance period of up to six months), her benefit is calculated in the amount of 100% of the minimum wage (in 2016 it will be 6204 rubles per 1 month).

Then minimum permissible dimensions The insurance payment will be:

  • 28555.80 rubles - for maternity leave lasting 140 days;
  • 31819.32 rubles - for 156 days;
  • 39570.18 rubles - for 194 days.

If the employee plans to apply, it will begin the day after the end of the extended maternity leave, and will last until the baby's 3rd birthday. This shift in timing is intended to protect, to a certain extent, the interests of a woman in labor who has encountered difficulties in the maternity hospital. From a financial point of view, for additional days of maternity leave according to BiR (16 or 54), she will receive a benefit in the amount of 100% of the average salary, and not 40%, as if she were on maternity leave these days.

Annual leave after maternity leave

One of the possibilities for registration is after maternity leave. This is guaranteed by Art. 260 Labor Code of the Russian Federation. A woman can convey her desire to take a planned leave after maternity leave according to the BiR in the form statements to the employer, and he has no right to refuse her. Some features of this vacation sequence:

  • the initiative should come only from the employee;
  • A young mother can apply for annual leave, regardless of the length of work in the institution;
  • The vacation period is provided regardless of the vacation schedule in the institution.

There may be two options for what is happening after completion of such leave:

  • A woman is decorating. It is used if an employee wants to receive vacation pay, but did not have time to apply for vacation earlier due to early childbirth. The maternity leave period is shortened and lasts virtually until the child’s 3rd birthday.
  • A woman goes to work full time. If after giving birth the mother was able to improve her life, come to her senses, and the father or grandmother took care of the child, the worker or employee can well afford further self-realization at work.

If any part annual leave was not used before (for example, to avoid overlapping holidays), it can be used after the end of the maternity period, or after the child’s 3rd birthday.

The legislation does not contain prohibitions or permissions for premature exit from maternity leave. In a letter Federal service on labor and employment No. 1755-TZ dated May 24, 2013, it is stated that An employee cannot be recalled from maternity leave early. Since she receives insurance payments from the Social Insurance Fund, and it is not allowed to pay wages and benefits at the same time, the employer may be fined for such a practice. For the last reason, the management of the organization, having accepted a statement from a woman of her own free will, is unlikely to satisfy it. After all, later claims from the FSS are possible against him.

A woman may not go on maternity leave, but begin working after the end of her maternity leave. If a young mother is interested in her position, her health allows it, and there is someone to care for the child, there should be no problems.

IN regulatory documents There are no instructions on the need to notify the employer of your decision in advance. On the other hand, if another employee (part-time or specially hired) is temporarily working in the woman’s place, the employer must be given the opportunity to fulfill obligations in relation to him.

  • Temporary the employee must be warned about the end of a fixed-term contract at least three days before dismissal. The same period is required to remove duties from a temporary part-time employee.
  • It will also be necessary notify the employer in advance about going back to work after maternity leave, and not on maternity leave (as most women do). It is necessary to notify your superiors at least three days in advance.

Application for leave after maternity leave

It is necessary to inform the employer of your desire to return to work after leave under the Labor and Employment Regulations using a written statement. It should set out the following points:

  • cap (from whom - to whom), the word “Statement”;
  • request to interrupt the vacation period in connection with going back to work;
  • the date when the woman plans to begin working duties is indicated;
  • The date, signature, surname and initials of the employee are included.

In the application, a woman may ask to establish reduced work schedule(short day or less than a week). The employer is obliged to grant her request. This is enshrined in Art. 93 Labor Code of the Russian Federation.

The duration of working hours is set by the employee; the law gives her the right to choose a convenient schedule. But it’s better to discuss this point with your superiors in advance. The specifics of the work schedule are included in the employment contract with the employee; for this purpose, an additional agreement is signed.

A woman with a child under 3 years of age working a reduced schedule will be able to receive both a salary and a salary in proportion to the time worked. But if the young lady returns to work during a long maternity leave, she will not be able to count on both the B&R benefit and the salary. This is not provided for by law.

Order to leave after maternity leave

To inform services and structural units the employer issues an order to the enterprise regarding his permission to allow a woman to work after maternity leave. The reason for this is employee statement. In most organizations, the process has been brought to the point of automation: the HR department issues similar orders quite often.

The only moment is that the woman puts her signature on the order(otherwise it will be considered a violation of procedure). It is necessary to pay attention that the indicated work schedule of the employee coincides with the one she requested in the application.

Some preferences are provided with a baby under 1.5 years old. In particular, she can interrupt her work activity every 3 hours for at least 30 minutes to feed the child (Article 258 of the Labor Code of the Russian Federation). This is provided not by order, but by law.

Dismissal of a woman on maternity leave

For pregnant women and caring for small children, there are certain social guarantees . One of them - impossibility of dismissing a woman who is on maternity leave at the initiative of the employer(Article 261 of the Labor Code of the Russian Federation). An exception is the case when an enterprise ceases its activities due to liquidation.

A special situation arises with the dismissal of a pregnant or postpartum woman working under a fixed-term employment contract. Previously, if the contract ended during the employee’s pregnancy, the employer did not have the right to fire her before the birth.

However, from 07/11/2015 in the Labor Code of the Russian Federation, according to which a fixed-term employment contract with a pregnant employee should be extended until the end of the statutory maternity leave. To do this, a woman must write a corresponding application addressed to the employer and provide a certificate from the antenatal clinic.

Sometimes situations arise when an employer seeks to reduce staff and forces women on maternity leave to resign of their own free will. If he offers a woman on maternity leave unfavorable conditions, she has every right disagree. In this case, the employer’s written offer must be responded to with a written refusal. They can't fire you because of this.

  • On the one hand, most likely, the employee will be fired immediately after starting work.
  • On the other hand, she will retain seniority until the child’s 3rd birthday, and this is important.

Upon dismissal of one's own free will during maternity leave insurance benefit behind a woman not saved.

Working on maternity leave

For the period while a woman is on maternity leave or, they can take her place new employee(most often under a fixed-term employment contract) or engage a part-time worker from the same organization to perform her duties.

For the new mother job is saved, and her “deputy” works until she goes to work.

Conclusion is regulated by articles section III Labor Code of the Russian Federation. A temporary worker replacing a woman on maternity leave receives the same rights as other employees. The content and wording of the agreement must protect its interests. Lawyers recommend that employers adhere to these rules when drawing up a document:

  • As a condition for hiring a new employee, indicate the performance of the duties of the employee who is retaining the job (indicating the grounds for retention).
  • Due to the fact that a woman can leave maternity leave at any time, it is not advisable to indicate the end date of a fixed-term contract. If it has to be terminated early, the interests of the temporary worker will suffer.

The fixed-term contract becomes a unlimited, if the mother went to work, but even after that the replacement employee continues to work, and the employer did not show his will to terminate the temporary employment relationship (did not issue an appropriate order).

Conclusion

According to the legislation of the Russian Federation, a working woman leaving for work is provided with special measures social support . An employee has the right to take leave to prepare for childbirth, starting from the 30th week of pregnancy, and. From the moment she goes on maternity leave, the employee can count on maternity pay. Until the day when her child turns three years old, for mommy job is saved without the right to be fired.

A woman is provided with certain guarantees to make going on maternity leave as convenient as possible. For example, she is allowed to take it early before maternity leave. Every action related to going on vacation, leaving it, etc., must begin with employee filing an application. Based on the application, an order is issued regulating labor relations with a pregnant or postpartum woman for the next period of time. If you write applications for all vacations on time, there should be no problems.