How an individual entrepreneur goes on maternity leave. Child benefits for individual entrepreneurs

The current labor legislation of the Russian Federation provides for the possibility for female entrepreneurs to go on maternity leave for individual entrepreneurs.

At the same time, labor standards and principles of maternity leave for entrepreneurs have both common features with similar leave granted to ordinary employees, as well as distinctive features and nuances.

All potential parents or adoptive parents should know how an individual entrepreneur can go on maternity leave and what maternity payments are intended for individual entrepreneurs and other similar categories of citizens.

Before considering what maternity leave is for individual entrepreneurs, whether it exists, and how such maternity leave is made, it should be taken into account that maternity leave can now mean different periods - both maternity leave and parental leave up to 3 years or up to 1.5 years.

However, regardless of what specific issue interests a woman, it should be noted that maternity leave may be acceptable on both grounds for individual entrepreneurs.

However, unlike ordinary women working under an employment contract, an entrepreneur can count on maternity benefits only if she pays the full amount of contributions for herself to the Social Insurance Fund under the voluntary insurance system.

Voluntary insurance in the Social Insurance Fund allows individual entrepreneurs not only to go on maternity leave, but also to receive sick pay and enjoy a number of other social guarantees that employed contributors have.

The legal regulation of the voluntary insurance system in the Social Insurance Fund is ensured primarily by the provisions of Federal Law No. 255 of December 29.

2006, which allows individual entrepreneurs to independently apply for payment of insurance premiums to the Social Insurance Fund in order to register as payers of insurance fees.

In turn, thanks to such insurance, entrepreneurs have the full right to receive all benefits and payments due to ordinary employees. In addition, a number of payments to individual entrepreneurs on maternity leave are due even in the absence of participation in the voluntary insurance system of the Social Insurance Fund.

Maternity payments for individual entrepreneurs - what they receive, calculation procedure

In general, entrepreneurs on maternity leave can count on most of the existing benefits and payments related to maternity.

However, a number of maternity benefits for individual entrepreneurs are provided unconditionally, while others require mandatory payment of contributions to the Social Insurance Fund and are not provided in the event of going on maternity leave without their registration.

To unconditional payments, benefits and preferences thatlaid by pregnant or postpartumAn entrepreneur, regardless of her status as an insurance premium payer, may include:

• One-time benefit for the birth of a child. This the benefit in 2018 is issued to all mothers without exception upon the birth of a healthy child and is paid for each specific child. Its size is 16,873 rubles, it is issued once.
• Monthly benefit for the birth of the first or second child up to one and a half years old if the family income per person is below one and a half subsistence levels in the region. For 2018, it is paid in the amount of the subsistence minimum per child established in the constituent entity of the Russian Federation; this figure cannot be lower than 10,532 rubles per month.
• Monthly allowance for child care up to 1.5 years of age. Such benefits can be received by both FSS payers and mothers of children who do not pay insurance premiums. In the first case, the payment will be made from the Social Security Fund, in the second situation - from the social protection authorities. Entrepreneurs, as well as women who do not pay insurance premiums, can only count on a minimum payment of 3,142.33 rubles and 6,284.65 rubles for the first and second child, respectively.
• Maternal capital. He issued in the form of a certificate at the birth of a second or subsequent child, if the certificate has not been received previously. This certificate can be cashed only at the birth of a second child to receive an additional monthly benefit if the total family income does not exceed 1.5 subsistence minimums for each family member. However, a simple certificate for 453,026 rubles is issued to each mother and can be spent on purchasing real estate, paying off a mortgage, buying medicine and rehabilitation services for a child, or getting him an education. In addition, a woman who gave birth, including an entrepreneur, has the right to use its funds to allocate it to the funded part of her own pension.
• Birth certificate. This document is similar to maternity capital in terms of the method of providing funds - it is issued in the amount of 10 thousand rubles and can be spent exclusively on the services of an antenatal clinic, maternity hospital or the purchase of medicines for a laboring or postpartum mother. However, unlike maternity capital, this certificate is provided for each pregnancy.

Both his mother and any other family member, including other individual entrepreneurs, can receive benefits for caring for a child up to 1.5 years old. Similarly, any designated person has the right to leave for up to three years to care for a child.

The above benefits are provided to all mothers without exception, both entrepreneurs and persons without this status. Accordingly, the only major official maternity benefit that requires mandatory advance payment of contributions to the Social Insurance Fund is the maternity benefit.

The annual contribution to the Social Insurance Fund must be paid for the entire year preceding maternity leave. In this case, you can pay the insurance premium at any time until December 31 of the period under review.

The amount of contributions to the Social Insurance Fund is calculated from the federal minimum wage established at the beginning of the year using the following formula:

Minimum wage*0.029*12

That is, in 2017 the amount of required contributions was 2,610 rubles, and in 2018 it is 2,714.4 rubles.

The amount of maternity benefits for maternity leavers-entrepreneurs is calculated in the same way from the minimum wage, since it is in the indicated amount that they pay contributions to the Social Insurance Fund.

That is, the benefit amounts to 43,675.4 rubles for 2018 from February 1 and is paid in a single payment upon submission of sick leave to the territorial office of the Social Insurance Fund.

It should be taken into account that the amount of the benefit may be higher if the duration of maternity leave is more than 140 days, for example, in case of multiple pregnancies or complications after childbirth.

Also, women entrepreneurs who pay insurance premiums can count on receiving additional benefits for early registration in the antenatal clinic. In 2018 it is 632.6 rubles.

Maternity leave for an entrepreneur - how an individual entrepreneur can go on maternity leave

The question of whether an entrepreneur should suspend his activities during the period of maternity leave is not completely settled from the point of view of legislation.

In particular, the legislation does not provide for requirements for the mandatory termination of an entrepreneur’s activities, that is, a pregnant or postpartum mother can receive full benefits while on maternity leave for an individual entrepreneur without employees and continuing to engage in entrepreneurial activity.

However, if it is necessary to suspend work, she has the right to do this and stop paying contributions to the Pension Fund for the duration of the entire maternity leave. This does not apply to other tax payments and insurance premiums - they must be collected in the full amount provided for by law.

Getting rid of the obligation to pay contributions to the Pension Fund applies exclusively to situations where the entrepreneur does not conduct business, but has suspended it. Otherwise, all taxes and deductions should be carried out as usual.

The answer to the question of how an individual entrepreneur can go on maternity leave is quite simple. In general, if an entrepreneur paid contributions to the Social Insurance Fund on a voluntary basis during the last reporting year, such a woman must come with a sick leave certificate for pregnancy and childbirth to the territorial office of the Social Insurance Fund and present the document for consideration.

In this case, an inspection will be carried out within ten days, and the funds will be issued in the manner specified by the entrepreneur before the 26th day of the next month after the end of the inspection - they can be received by postal order, credited to the entrepreneur’s current account or in cash.

There is practically no difference between maternity leave for individual entrepreneurs without employees or leave provided to an entrepreneur with jobs. However, in case of suspension of activities, the employer must declare downtime or reduce the number of employees with all relevant payments and compensation to employees.

But the suspension itself is a right, but not an obligation, for entrepreneurs going on maternity leave.

Decree of an individual entrepreneur: important nuances Doing business can be carried out not only in the format of an individual entrepreneur. Many business women organize their business in the form of an LLC, being the sole founder.

In this case, they cannot appear as payers of insurance premiums on a voluntary basis. However, they can also go on maternity leave, provided that they are employees of their own company, including the chief accountant or director.

In this case, if they are paid a full salary and the corresponding work and insurance experience, going on maternity leave and maternity benefits are calculated according to the standard scheme for employees.

Individual entrepreneurs cannot be employed in the staff of their own business, since the conclusion of an employment contract between an individual and the same individual is not provided. At the same time, restrictions on concluding an employment contract for a legal entity, even with a single individual – director, who is essentially the founder of the legal entity, are entirely legal.

In matters of voluntary insurance, the following categories of persons are also treated as entrepreneurs and, accordingly, when paying contributions, can go on maternity leave:

• Founders and participants of farms.
• Lawyers.
• Notaries.

Receipt of benefits is also expected for individual entrepreneurs who are simultaneously employed in permanent or temporary work.

In this case, entrepreneurs have the opportunity to receive benefits both as payers of contributions to the Social Insurance Fund as individual entrepreneurs, and as employed citizens.

In this case, one of the maternity benefits is paid directly by the employer, the other is received directly from the Social Insurance Fund office.

Women on maternity leave can open an individual entrepreneur and conduct business without restrictions and without losing benefits and payments due to them.

A maternity leave for an individual entrepreneur is drawn up in the same way as in any other format of labor relations. Thus, it is the entrepreneur or accountant who is entrusted with the responsibility of calculating all amounts and payments of benefits due to the employee going on maternity leave. Payment of benefits is carried out from the funds of an individual entrepreneur.

To do this, an analysis of the employee’s income for the previous two years is carried out - if she worked at that time for other employers, the entrepreneur has the right to demand a certificate of income from her or request appropriate reporting from the Pension Fund or the Social Insurance Fund.

The funds paid to ensure maternity leave are subsequently compensated to the entrepreneur at the expense of the Social Insurance Fund, however, as of 2018, in most constituent entities of the Russian Federation there is a pilot project that allows these payments to be provided directly from the Social Insurance Fund funds and credited to the employee’s current account.

At the same time, there are no restrictions on the amount of payments intended for employees of individual entrepreneurs - if the employment contract is concluded legally, there are no grounds to refuse the employee payment of the funds and benefits due to her.

The basis for granting maternity benefits is the sick leave provided by the employee. Dismissal of a pregnant woman is considered unacceptable both before and during maternity leave or while caring for a child.

The only case when an entrepreneur can dismiss an employee on maternity leave is the expiration of a fixed-term employment contract concluded while replacing another employee.

However, even in this situation, the entrepreneur is obliged to provide the maternity leaver with all possible vacancies that he has and dismissal is allowed only in their absence or in case of her refusal.

Maternity payments for an Individual Entrepreneur

A woman who gives birth to a child can apply for maternity benefits. If a girl operates as an individual entrepreneur, the procedure for receiving payment may become more complicated.

The fact is that individual entrepreneurs are not included in the provisions of the law providing for the accrual of maternity leave. However, women included in this category can still qualify for funds.

But the accrual procedure will have a number of features that you should know about in advance.

Law on maternity payments for individual entrepreneurs

Today there is no specific law regulating the calculation of maternity benefits for individual entrepreneurs. As a general rule, payments can be received by persons for whom employers make contributions to the Social Insurance Fund.

At the same time, current legislation does not oblige entrepreneurs to make monetary contributions for themselves.

A person has the right to perform an action voluntarily. Experts advise not to neglect this opportunity and transfer the required amount in a timely manner.

In another situation, the girl risks being left without maternity leave. The entire payment procedure is regulated by the following regulations:

Before applying for maternity leave, individual entrepreneurs should familiarize themselves with the provisions of the above regulations.

Payment rules

1. In order for a female entrepreneur to receive maternity payments and other child benefits, two conditions must be met: You must contact the department of the institution located at the girl’s place of residence. As a fact confirming the start of interaction with the extra-budgetary fund, a corresponding agreement will be concluded.
2. An entrepreneur must make timely transfers of insurance premiums. In this case, the established sizes and deadlines must be strictly observed.

If an individual entrepreneur makes a payment to the Social Insurance Fund this year, maternity benefits will be accrued only in the next period. To receive the payment, you must have an official sick leave certificate for pregnancy and childbirth. It must be drawn up in accordance with the current legislation of the Russian Federation. Only a medical institution that has a license has the right to provide sick leave.

2018 brings with it a number of changes. The procedure for calculating payments will not change, but there will be innovations in social legislation.

Already in 2017, a legal act was adopted according to which the provision of social benefits is now regulated by Chapter 34 of the Tax Code of the Russian Federation. This means that the authority to transfer maternity and other payments fell to the tax authorities.

To calculate the required benefits, contributions that were made to the Social Insurance Fund within 2 years will now be taken into account.

Step-by-step instructions for registering individual maternity leave for yourself

If an individual entrepreneur wants to get maternity leave, she will have to take a number of actions. An agreement on voluntary social insurance must first be signed. When the document is in hand and the necessary contributions have been made in full, you will need to contact the FSS unit. You must have with you a package of documents confirming your right to receive payment.

You must contact the same branch of the government agency to which the transfers were made. A decision on a received application is made within 10 days. You will be able to receive your IP payment no later than the 26th of the next month. If the application for maternity funds is approved, payment can be transferred using the following methods:

• through a bank;
• to a card account;
• by postal transfer.

The choice of method depends on the convenience of the citizen. A girl going on maternity leave must indicate the transfer method at the time of submitting the documentation.

Required documents

To receive maternity leave, you will have to prepare a package of documentation. The entrepreneur needs to carry out the actions twice. For the first time, the papers will have to be collected before concluding an agreement with the Social Insurance Fund. You need to have with you:

• a statement drawn up in accordance with the rules;
• passport;
• TIN certificate;
• OGRNIP certificate.

The application form can be obtained by contacting the extra-budgetary fund unit. Certified copies must be made of all papers except the application. A person can do this independently or assign the need to carry out the action to representatives of the Social Insurance Fund. In the second situation, the citizen will have to provide original documents, from which copies will be made.

When applying for maternity pay, the girl will also have to prepare a package of documentation. It should include:

• completed application;
• passport;
• documents confirming the right to receive payment.

Experts advise clarifying the list of required documents in advance by visiting the organization’s branch and receiving advice.

Social insurance fee

The amount of contributions that individual entrepreneurs must pay to the Social Insurance Fund directly depends on the minimum wage. The calculation is made using a special formula. Thus, in 2017, the minimum wage was 7,500 rubles. The entrepreneur had to pay the following amount to the Social Insurance Fund

7,500 x 0.029 x 12 = 2,610 rubles.

Funds can be transferred in a lump sum or divided into small parts. The choice depends on the convenience of the entrepreneur. However, the following rule must be observed: payments in full must be transferred before the end of the current year. Otherwise, the insurance contract will be automatically terminated.

Who pays for maternity leave?

Maternity benefits belong to the list of insurance cases that are within the competence of the Social Insurance Fund of the Russian Federation. To receive payment, the entrepreneur must make timely contributions in the prescribed amount. The amount received over a certain period of time will be used in the future to provide maternity benefits.

The state does not allocate its own funds for the payment of this type of benefits.

It is for this reason that it will be possible to receive funds only if the entrepreneur has paid contributions on time in the prescribed amount throughout the year.

If the application occurs before the established deadline, the application for maternity benefits will be rejected. This does not contradict current legislation.

Payments of maternity benefits in 2019

The types of payments that an individual entrepreneur can receive are clearly stated in the current legislation. A businesswoman who became a mother in 2018 can qualify for:

1. Benefit for the birth of a child. It represents a one-time payment. Its size is fixed. The girl will be able to receive 13,741 rubles. 99 kop..
2. Child care allowance up to one and a half years old. Funds are provided monthly. The size of the payment directly depends on the number of children already in the family. If a girl gives birth to a child for the first time, she will be provided with 2,576 rubles. 63 kopecks. If a second baby is born, the amount will be increased to 5,153 rubles. 24 kopecks The funds are paid within one and a half years from the date of birth of the child.
3. Benefit from the Social Insurance Fund. Funds are provided only to entrepreneurs who concluded an agreement in a timely manner and transferred the required amount on time. The amount of the benefit directly depends on the minimum wage established in the state.

The first two payments are provided to all girls who become mothers. Registration of benefits is carried out through social security at the place of registration. Payments from the Social Insurance Fund are provided only to persons who make a timely transfer of funds. An entrepreneur may not pay contributions to the Social Insurance Fund. However, in this situation, the girl will not be able to qualify for this payment.

Deadlines

Processing maternity benefits is a rather slow process. After an individual entrepreneur has submitted an application to receive funds, employees of the authorized government agency will carefully check whether the entrepreneur has the right to maternity leave. The law provides 10 days to complete the procedure.

When the period is over, the girl will be informed of the decision. If the verdict is positive, funds are not credited immediately. You will be able to receive the payment only the next month after your application. Capital is credited no later than the 26th.

If the girl does not apply for funds on her own, maternity leave will not be provided.

Receiving payments

For the convenience of citizens, the state has developed several ways to receive funds. Capital can be transferred using:

• postal transfer;
• bank payments;
• crediting funds to the card account.

The choice of method directly depends on the wishes of the girl who receives maternity benefits. The individual entrepreneur must decide which method the funds will be transferred to before submitting the application. The document must already indicate a suitable method for transferring the payment.

How to calculate the amount of maternity leave for individual entrepreneurs in 2019

The amount of the amount directly depends on the length of the insurance period and the amount of earnings of the entrepreneur.

In 2018, when calculating the amount, not only the funds that the individual entrepreneur transferred on his own are taken into account, but also the contributions that employers made for him when the entrepreneur was working under an employment contract. The specifics of calculating maternity benefits are fixed in the current legislation.

When calculating, the minimum wage established in the state is taken into account. Additionally, representatives of the organization accrue maternity benefits, taking into account the following parameters:

• the number of days in the month when the maternity leave was issued for the individual entrepreneur;
• duration of temporary disability;
• percentage of payments based on length of service.

To check the correctness of the calculation of benefits, a person can calculate its amount independently.

Taxation

To obtain the right to maternity benefits, a person must register with the Social Insurance Fund. Then you have to make the necessary payments on time. Additionally, the entrepreneur is required to draw up a report on the funds received. It is filled out according to Form 4a-FSS and submitted by January 15.

All persons who pay contributions are required to submit reports. If an entrepreneur has voluntarily entered into a social insurance agreement, he is also obliged to perform this action.

The form to be filled out consists of a cover page and two tables.

In the first of them, it is necessary to enter information about payment orders, and in the second, the amounts of benefits that were paid on sick leave or provided in other situations established by law are recorded.

If a businesswoman goes on maternity leave, the activities of the individual entrepreneur are temporarily suspended. The features of contributions to the state are also changing. If the entrepreneur paid taxes:

• according to the simplified tax system for income, you will only need to pay insurance premiums for yourself;
• according to the simplified tax system, income minus expenses, you will again only need to pay insurance premiums for yourself;
• According to UTII, tax is calculated based on physical indicators. Therefore, contributions to the state will need to be made within the prescribed period. Insurance premiums for yourself are deducted in accordance with the established procedure.

It must be borne in mind that the above rules apply only if the girl does not have employees.

Nuances

In addition to basic benefits, the girl can count on additional payments, which are provided for by the current legislation of the Russian Federation. So, if a businesswoman has a second child, she has the right to receive maternity capital.

Payments are processed on a general basis.

The entrepreneur will be provided with the appropriate status and the required funds, which are provided to large families, as well as spouses of military personnel who are and are undergoing compulsory military service.

In practice, situations are known when a girl on maternity leave wants to open an individual entrepreneur. However, many mothers are afraid that performing such an action will become a reason for canceling the established payments for the child. If we look at the current legislation, it turns out that no such restrictions have been established.

Like all citizens, the girl has the right to register as an individual entrepreneur. To do this, you will need to fill out an application in accordance with the established rules and contact the tax office at your place of registration.

Additionally, you need to have a passport, TIN and an additional application for transition to a simplified taxation system.

Additionally, the girl will have to pay a state fee, the amount of which is 800 rubles. A check confirming the fact of depositing funds must be attached to the general package of documentation.

Women who are on maternity leave and want to become individual entrepreneurs will have to decide in advance on the type of activity. At the same time, it is not enough to choose a specific business idea that a woman wants to implement. The future businesswoman is obliged to choose the appropriate OKVED code.

You can select several numerical indicators corresponding to the activity being performed. All codes will need to be recorded in the application for opening an individual entrepreneur.

Maternity leave will be provided to an individual entrepreneur only if the person has entered into a social insurance agreement in advance and made payments in accordance with the established rules.

If such an action has not been completed, the application for the provision of funds will be rejected. It must be taken into account that maternity benefits are provided at the expense of payments made by the individual entrepreneur during a certain period. The entrepreneur independently decides whether he wants to make payments.

However, experts advise not to neglect the opportunity and pay the due amount on time.

Maternity leave for individual entrepreneurs and their employees

Maternity leave refers to either maternity leave or parental leave until the child reaches the age of three years. However, it is correct to consider maternity leave precisely the period before and after childbirth, which in total is equal to:

• 140 days for normal childbirth (70 days before and 70 after the birth of the child);
• 156 days for complicated childbirth;
• 194 days for a multiple pregnancy (two or more children).

The features of maternity leave for an individual entrepreneur or his employee are discussed below.

Maternity leave for an individual entrepreneur

If a woman who is an individual entrepreneur decides to suspend her activities due to maternity, then she has every right to do so.

If she paid contributions to the Social Insurance Fund within one calendar year before going on maternity leave, then she has the right to receive maternity benefits.

The state does not oblige a woman to pay insurance premiums, but in order to protect herself in case of temporary disability and maternity, she can make social contributions on a voluntary basis.

Such deductions are fixed and give the right to receive maternity benefits, and one-time benefit upon registration in the antenatal clinic when the pregnancy is less than 12 weeks.

If an individual entrepreneur (future mother) voluntarily pays social insurance contributions for herself while working in her own enterprise on the basis of an employment contract, then she has the right to maternity and sick pay and vacations not only as the founder of the enterprise, but also as its employee. However, a woman will be able to receive child care benefits only on one of these grounds, that is, only as an employee or only as a founder.

During maternity leave, a female individual entrepreneur is exempt from paying contributions to the Pension Fund, as well as from paying taxes, since if there is no profit (income) from business, then there is no need to pay.

Regardless of the tax system under which the enterprise operates, maternity leave is paid to the entrepreneur from the state Social Insurance Fund (FSS). Initially, payments are made from the income of the enterprise, but later the fund compensates for them.

How is the amount of benefits calculated for individual entrepreneurs?

The amount of maternity benefits for individual entrepreneurs depends on the amount of contributions that were paid by the entrepreneur to the Social Insurance Fund, as well as on her average daily earnings:

• minimum benefit amount in 2015 – 25500 rubles.
• maximum – 207120 rubles.

Contributions to the Social Insurance Fund for individual entrepreneurs are fixed. The final amount is determined as follows: the minimum wage established at the beginning of the financial year for which contributions are paid is multiplied by the rate of insurance premiums, and the resulting amount is multiplied by 12 (according to the number of months in the year).

In 2015, the minimum wage will be 5965 rubles, insurance premium rate – 2.9%. Total IP will need to be paid 2076 rubles.

This contribution is paid in installments or in a lump sum until December 31 of the year in which the application for voluntary insurance was submitted. If, even if there is a concluded contract, payment is not made within the prescribed period, then the insurance relationship is considered terminated.

Thus, in order to receive benefits in 2015, the individual entrepreneur had to pay contributions in 2014.

Benefits for individual entrepreneurs are accrued in the following way.

1. The average daily earnings are determined (the minimum wage established on the day of the insured event is divided by the number of calendar days of each month in which the insured event occurs). It turns out that if a businesswoman goes on maternity leave for 140 days from January, then all months included in this period are taken into account, as well as those days that are subject to payment (these are the days on which the woman did not go to work).
2. The amount of average daily earnings is then multiplied by the number of vacation days, resulting in the total amount of payments.

The benefit is paid in a lump sum after the individual entrepreneur submits a corresponding application and certificate of incapacity to work to the Social Insurance Fund.

Maternity leave for individual entrepreneurs

For employees of an individual entrepreneur, with whom labor relations are formalized in accordance with the Labor Code of the Russian Federation, all norms of legislation on the protection of motherhood and childhood apply.

The amount of benefits paid is calculated by an accountant based on data on the average earnings of such an employee for 2 years before the onset of the period of temporary disability. In this case, data from the time spent working for other employers is also taken into account. It is very important that insurance contributions to the Social Insurance Fund are paid for such an employee.

Procedure and conditions of registration, required documents

In order to issue a maternity leave, an individual entrepreneur must complete the following steps.

1. Register with a gynecologist and register with a doctor by the 30th week of pregnancy sick leave(generally for 140 days).
2. Obtain a certificate of registration from a medical institution early(if this happened).
3. Write an application for provision maternity leave in the name of the employer and attach to it the two above-mentioned medical documents, as well as an application for benefits in connection with pregnancy and childbirth.
4. After the baby is born, it is necessary to register the right to receive child care benefits up to 1.5 years, for which you need to write a corresponding application and submit to the employer a certificate of his birth (or birth certificate), as well as a certificate from the other parent’s place of work, which is proof that the benefit was not assigned to the other parent (if the second parent is unemployed, then it is submitted a certificate from the social security authorities confirming that they have not received benefits).

Not only a female individual entrepreneur who has become a mother, but also the child’s father, employed in a private company, can take out maternity leave. At the same time, he submits a similar package of documents.

In addition, after the end of maternity leave, if a parental leave is taken out, an individual entrepreneur can continue to work under the following conditions:

• part-time work week;
• part-time.

In this case, the right to receive an appropriate benefit in addition to wages is not lost, and the employer does not have the right to terminate the employment relationship with such an employee.

Individual entrepreneur goes on maternity leave in 2019: procedure for paperwork

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Every working woman during pregnancy and after the birth of a child has the right to maternity leave, as well as to payments from the state. The situation is somewhat different with a woman who is an individual entrepreneur. Therefore, you need to figure out how an individual entrepreneur goes on maternity leave. Expectant mothers need to take into account some nuances.

Individual entrepreneurs going on maternity leave: features

An individual entrepreneur goes on maternity leave if she decides to temporarily stop her economic activity and focus on having a child.

Key points to know:

• Maternity leave begins when the pregnancy reaches 30 weeks. If a woman is expecting twins or triplets, the timing changes;
• the basis for leave is sick leave, which is given 70 days before the birth and 70 days after the birth of the baby;
• sometimes the leave is extended to 156 days, for example, if a woman in labor experiences complications.

Can an individual entrepreneur go on maternity leave and why do entrepreneurs need this? For business entities, this option is not excluded. This will allow the entrepreneur receive all necessary payments from the state.

When the vacation ends, the period of child care begins. It is worth recalling that when Ip goes on maternity leave, it can be issued not only to the wife, but also to the husband.

The leave lasts 36 months, but the state only pays for 18.

All women, regardless of their labor status, are entitled to a one-time benefit from the state when they go on maternity leave. It is paid to those who paid contributions to the Social Insurance Fund. For ordinary employees, contributions are deducted automatically from earnings, but for individual entrepreneurs such payments are not mandatory and are made voluntarily.

If an individual entrepreneur goes on maternity leave, but has not paid contributions to the Social Insurance Fund, then she cannot count on maternity benefits. The situation is quite unpleasant for the expectant mother, who decided to leave the business for a while, calmly end her pregnancy, give birth and raise a child for 1.5 years, counting on temporary help. What to do in this case?

The only option is to take care in advance of the voluntary payment of contributions to the Social Insurance Fund. This should be done long before pregnancy occurs. If a woman knows that she will give birth in 2018, then an agreement on the voluntary payment of contributions must be concluded from January 1, 2017. If contributions are paid throughout the year, you can count on maternity benefits.

The amount of contributions is about 2,000 rubles. in year. The money can be deposited in a lump sum or the payment can be distributed over the course of a year, that is, monthly, as do those who work under an employment contract.

On video: Decree of IP

Registration with the Social Insurance Fund

If an individual entrepreneur is going on maternity leave and expects to receive benefits, then to register this year, you will need a passport, a certificate from the tax office about registration and OGRN. If the documents are available, the woman registers, pays monthly fees and submits reports to the Social Insurance Fund every year. Consequently, the payment of maternity benefits is guaranteed by the state until the child turns three years old.

Individual entrepreneurs have the opportunity not to pay contributions to the Pension Fund if they do not engage in entrepreneurial activity during maternity leave. However, three years of payments to the pension fund are removed from the length of service, which will affect the amount of pension in old age.

IP goes on maternity leave

How and when to go on maternity leave is determined by the gynecologist who sees the woman during pregnancy. Therefore, immediately after you suspect pregnancy, you need to see a gynecologist and register. This is also necessary to monitor how the pregnancy is progressing.

By law, at the 30th week of pregnancy, a woman is given sick leave. If the doctor notices complications that may affect childbirth or the expectant mother has twins (triplets), then a sick leave certificate is issued at 28 weeks. The doctor also determines how long the vacation will last. If there are no problems, then 70 days before birth and 70 days after. In case of emergency situations, the deadlines increase.

With voluntary payment of contributions to the Social Insurance Fund, the question of how an individual entrepreneur can go on maternity leave is not a problem.

To take a vacation this year you need to:

• submit an application in your name;
• provide a certificate of registration at the antenatal clinic;
• issue a sick leave certificate;
• after giving birth, apply for parental leave;
• provide a copy of your birth certificate.

If the woman is married, you will also need a certificate from your husband’s place of work.

Work experience is not interrupted

Being on maternity leave is included in the length of service. The basis for this is sick leave, which also gives the right to receive child care benefits.

However, this rule does not apply to individual entrepreneurs who did not pay contributions to the pension fund during maternity leave.

Therefore, maternity leave will fall out of the general scale of pension accruals that a woman will receive upon reaching a certain age.

23.08.2019

There is a category of citizens for whom the payment of benefits under the BiR has a number of features. These are women who are self-employed.

How to go on maternity leave?

A pregnant woman who is an individual entrepreneur can go on maternity leave only if she decides to temporarily stop conducting business activities.

Important! Termination of the activities of an individual entrepreneur is an important and main condition for obtaining maternity leave and payment of appropriate benefits.

In this case, the individual entrepreneur must take into account several nuances:

• registration of maternity leave is carried out at 30 weeks of pregnancy (). This period may be changed in case of multiple pregnancy. About the duration of sick leave;
• The main basis for submitting maternity leave is sick leave. According to this document, the time for rest in connection with labor and labor is 140 days - 70 of them before the birth of the child, 70 after;
• possible under certain circumstances. One of these is childbirth with complications. To increase the period of maternity leave, you need to write and provide an additional certificate of incapacity for work;
• At the end of maternity leave, you can arrange child care for up to 3 years.

Speaking about whether a woman individual entrepreneur can go on maternity leave, it should be noted that such a scenario is not excluded. In this case, it is possible to receive maternity benefits.

To apply for benefits, it is necessary to take a number of steps in advance of pregnancy. Namely, register with the Social Insurance Fund and pay contributions voluntarily for the past year, only under this condition is it possible to receive maternity benefits.

As for parental leave, it can last 3 years. it can be either the mother or the father of the child. It doesn’t matter whether the woman is registered with the Social Insurance Fund or not.

If there is no registration with the fund, social security pays a monthly benefit for an individual entrepreneur as an unemployed person in the minimum amount for the first 18 months of life.

After this date, the material amount becomes insignificant and amounts to only 50 rubles. If there is registration, then the FSS will pay.

What documents are needed?

Women who are self-employed must prepare several documents when applying for maternity leave during pregnancy.

Documents for maternity leave are submitted to the Social Insurance Fund, these include:

• corresponding . It must be issued in the name of the individual entrepreneur, that is, in the name of the applicant;
• paper confirming the fact of early registration for pregnancy (if available) - needed to receive payment for timely access to the antenatal clinic;

It is important to remember that the accrual of financial assistance to a woman individual entrepreneur is possible only if she has transferred contributions to the Social Insurance Fund. This is due to the fact that it is this organization that finances this type of funding.

After the birth of the baby, the mother has the right to count on parental leave for up to 1.5 or 3 years.

At the same time, a number of documents must be submitted to social security at the place of registration or Social Insurance Fund to formalize care for up to 3 years:

• birth certificate or certificate, as well as copies of papers;
• , which contains information that he did not take out this leave and did not receive the payment.

What amounts are due to a woman individual entrepreneur?

In order for an individual entrepreneur to receive maternity benefits as an employee, she needs to pay contributions to the Social Insurance Fund, that is, voluntarily register and contribute the necessary amounts.

If this is not done, then apply for individual entrepreneur benefits as an ordinary unemployed woman.

Maternity payments to individual entrepreneurs in connection with pregnancy, childbirth, raising a newborn for individual entrepreneurs who have paid social contributions:

1. One-time payment for timely attendance at the antenatal clinic for up to 12 weeks. In 2019, its amount is 655.49 rubles.
2. For BiR - in the minimum amount, in 2019 - 51,919 rubles.
3. One-time at the birth of a baby - 17,479.73 rubles. in 2019.
4. Monthly care for up to 1.5 years in the minimum amount: in 2019 - 3,277.45 rubles. for the first and second 6,554.89 rubles.
5. Federal and regional benefits. They may be prescribed for payment to women in some regions of the Russian Federation. The amount of financial assistance depends on the specific region.

Important! If social contributions are not paid to individual entrepreneurs, then you can only receive one-time and monthly contributions at the birth of a child.

Does he receive maternity benefits?

To receive maternity benefits for pregnancy, the condition must be met - regular contributions to the Social Insurance Fund.

Employees who have direct employers do not have to worry about this issue - in this case, the management of the enterprise automatically transfers the required amount to the Social Insurance Fund on a monthly basis. These contributions pay benefits to workers.

The situation is different with women running individual entrepreneurial activities. This category of citizens is not obliged to forcibly transfer contributions to the Social Insurance Fund; only pension and medical contributions must be paid. Since social contributions are needed to assign payments in connection with pregnancy and childbirth, the individual entrepreneur must make transfers to the Social Insurance Fund on a voluntary basis.

Payment of maternity benefits for pregnancy and childbirth is possible only if the woman, an individual entrepreneur, has fully transferred the necessary contributions to the Social Insurance Fund for the past year. You can do this monthly or pay the entire amount at once. In this case, the money must arrive in the account of the government institution no later than December 31 of last year.

That is, when taking a vacation in 2019, you need to pay full contributions to the Social Insurance Fund for 2018. The rate for paying individual entrepreneurs is 2.9%.

The amount of insurance premiums depends on the minimum wage. From 01/01/2019 it is equal to 11,280 rubles. To calculate the amount of the voluntary amount transferred to the Social Insurance Fund for 2019, you must use the formula:

Social contributions for 2019 for individual entrepreneurs = 11280 x 0.029 x 12 months. = 3925.44 rub.

If there are no voluntary contributions, the woman individual entrepreneur will not receive maternity benefits.

Size in 2019

Previously, it was stated that accrual for a woman conducting individual entrepreneurial activity is possible only if she paid all insurance premiums in the previous year.

Women individual entrepreneurs who have paid everything correctly can receive maternity leave during pregnancy in the minimum amount established for the year. You can see how the minimum size is calculated.

Important! In 2019, this type of financial assistance for pregnancy in the minimum amount is equal to the amount of 51,919 rubles.

The specified amount of payment is due to mothers whose vacation duration is 140 days. With multiple pregnancies and a corresponding increase in the maternity period, this amount increases.

For wives of military personnel and soldiers serving on a fixed-term basis, the state provides for the payment of additional benefits. Their accrual does not depend on whether the individual entrepreneur has paid insurance premiums to the Social Insurance Fund or not.

To receive maternity benefits for pregnancy, it is best for women individual entrepreneurs to enter into an agreement with this government agency. Contributions to the Social Insurance Fund for the year are significantly less than the amount of benefits received.

Do they pay for parental leave up to 1.5 years?

In connection with caring for a newborn, the benefit is paid for up to 1.5 years, its minimum amount depending on the order of birth. The first person pays 3,277.45 rubles, the second one 6,554.89 rubles.

Unemployed women receive the same amount. The size of the payment is not affected by the fact whether the woman is registered with the Social Insurance Fund or not. Only the place of appeal depends on this.

Documents are submitted:

• in the Social Insurance Fund, if the individual entrepreneur is registered there;
• to social security, if not registered.

Useful video

To learn more about applying for maternity leave for individual entrepreneurs and assigning appropriate benefits, watch this video:

conclusions

An individual entrepreneur, upon learning about pregnancy, can count on a number of maternity payments. Moreover, their list depends on whether the woman is registered with the Social Insurance Fund or not. In the first case, there are social contributions, from which the amount of maternity benefits will be formed.

In any case, an individual entrepreneur can receive a one-time and monthly payment for a child, as an unemployed person. In this case, you need to submit documents to the FSS.

Individual entrepreneurs are subject to social insurance in the event of temporary disability and in connection with maternity in a special manner. Let's talk about what a woman who is an individual entrepreneur needs to know if she is going on maternity leave.

Special legal regime of maternity benefits for individual entrepreneurs

However, individual entrepreneurs can become insured citizens, but only if voluntarily will enter into a relationship under OSS in case of temporary disability and in connection with maternity and will pay insurance premiums for themselves (Clause 3, Article 2 of Federal Law No. 255-FZ).

Conclusion one: if a woman who is an individual entrepreneur plans to give birth to a child and receive maternity benefits, she must voluntarily register with the Social Insurance Fund.

Application to the FSS

The application can be submitted in person, sent by mail or electronically. In addition to the application, a copy of an identity document of an individual is required.

The territorial body of the Social Insurance Fund will register the individual entrepreneur as an insurer within a period not exceeding three days from the date of receipt of the application and issue a corresponding notification.

Amount of insurance premiums

The amount of insurance premiums in this case is calculated based on the cost of the insurance year, which is defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums established by paragraphs. 2 p. 2 art. 425 of the Tax Code of the Russian Federation in terms of insurance contributions to the Social Insurance Fund, increased by 12 times.

Based on Art. 1 of Federal Law No. 82-FZ, the minimum wage as of 01/01/2019 is set at 11,280 rubles. Therefore, the cost of an insurance year in 2019 is 3,925 rubles. 44 kop. (RUB 11,280 x 2.9% x 12).

Procedure for paying insurance premiums

Thus, in order to acquire the right to receive insurance coverage under OSS in case of temporary disability and in connection with maternity, the last day for payment of insurance premiums by individual entrepreneurs who voluntarily entered into the legal relationship in question, in the established amount, is December 31 of the current year ().

Right to receive insurance coverage

If an individual entrepreneur has submitted a corresponding application to the Social Insurance Fund, but has not paid insurance premiums for the corresponding calendar year by December 31 of the current year, the legal relationship under the Social Insurance Fund in the event of temporary disability and in connection with maternity is considered terminated.

Thus, in order to acquire the right to receive insurance coverage under OSS in case of temporary disability and in connection with maternity in 2020, an individual entrepreneur must pay insurance premiums in the amount of 3,925 rubles. 44 kop. until December 31, 2019.

Purpose and amount of maternity benefits

The territorial branch of the Social Insurance Fund, where the individual entrepreneur transferred contributions, assigns and pays benefits within 10 calendar days from the date of receipt of the necessary documents from the entrepreneur.

Maternity benefits are paid in the amount of 100% of average earnings. For female individual entrepreneurs, the average earnings, on the basis of which maternity benefits are calculated, are assumed to be equal to the minimum wage established by federal law on the day of the insured event(clause 2.1 of article 14 of Federal Law No. 255-FZ).

Conclusion three: maternity benefits to a merchant are paid in the amount of 100% of average earnings, which is taken to be equal to the minimum wage on the day the insured event occurs.

Practice of exercising rights to receive maternity benefits

An individual entrepreneur - a woman - registered with the Social Insurance Fund as an insurer on November 29, 2016. She paid insurance premiums for 2016 in full on December 23, 2016.

On July 19, 2017, she applied to the fund for payment of maternity benefits based on the certificates of incapacity issued to her (from December 12, 2016 to April 30, 2017 and from May 1, 2017 to May 16, 2017).

Since the fund refused to assign and pay maternity benefits to the entrepreneur, he had to go to court. Let us say right away that all four courts, including the Supreme Court of the Russian Federation, were unanimous and made decisions in favor of the individual entrepreneur.

Representatives of the FSS believed that an entrepreneur, having registered as an insurer in 2016, acquired the right to insurance coverage for those insured events that should occur from 01/01/2017, and in this case the event - pregnancy and childbirth (30 weeks) - occurred before 01/01/2017.

The courts indicated: since in the list of insured events given in Art. 1.3 of Federal Law No. 255-FZ, these include pregnancy and childbirth, and not the fact of issuing a certificate of incapacity to the insured person; for the assignment and payment of maternity benefits, the presence of the insured event itself, confirmed in the prescribed manner by a medical organization, and payment by the insured person, voluntarily, are important who entered into legal relations under OSS, insurance premiums for the calendar year preceding the calendar year of applying for benefits.

Thus, in 2016, the entrepreneur voluntarily entered into a relationship under OSS in case of temporary disability and in connection with maternity and paid insurance premiums for herself in full for 2016. The benefit for which she asked the fund to be paid was calculated from 01/01/2017, that is, from the next calendar year after the payment of the annual amount of insurance premiums and during the period of validity of the certificate of incapacity for work confirming the occurrence of the insured event.

Similar circumstances were in the case considered by the AS UO in the Resolution of 02/06/2019 No. F09-9737/18 in case No. A47-4975/2018. The female individual entrepreneur registered with the Social Insurance Fund on 08/07/2017 and paid insurance premiums for 2017 in full on 11/07/2017. In connection with the occurrence of an insured event - pregnancy and childbirth - on February 19, 2018, the entrepreneur sent an application for payment of maternity benefits (sick leave for the period from November 24, 2017 to April 12, 2018), a one-time benefit for women registered in medical institutions in early stages of pregnancy. The foundation refused her, so she went to court.

In this case, also, three courts ruled in favor of the individual entrepreneur, recognizing the approach of the FSS representatives as incorrect (they believed that the date of occurrence of the insured event was the date of release from work indicated in the certificate of incapacity for work for pregnancy and childbirth).

In such circumstances, having established that the entrepreneur’s claim for payment of maternity benefits was filed from 01/01/2018 upon payment of insurance premiums in the appropriate amount for the calendar year (2017) preceding the calendar year in which the insured event occurred, the courts recognized the fund’s refusal to satisfaction of the entrepreneur's application is unlawful.

Individual entrepreneurs, as a general rule, are not insured citizens, and they do not pay insurance contributions to the Social Insurance Fund for themselves. But they have the right to voluntarily register with the Social Insurance Fund. Therefore, in order for an individual entrepreneur to receive maternity benefits, she needs to register with the Social Insurance Fund in the calendar year preceding the year in which the insured event occurs and pay insurance premiums on time. In this case, she will receive maternity benefits in the amount of 100% of average earnings, which is assumed to be equal to the minimum wage on the day the insured event occurs.

The courts support individual entrepreneurs in their right to receive maternity benefits in the designated case, even if the sick leave is dated from the year in which they registered with the fund.

Today you won’t surprise anyone with your own business. Many women feel great in the role of individual entrepreneur. However, most of them are not aware of the procedure for receiving social benefits.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Can an individual entrepreneur receive benefits under the BiR in 2020? Women registered as individual entrepreneurs manage their profits independently.

And if contributions to the Pension Fund for calculating a pension in the future are mandatory for them, then interaction with the Social Insurance Fund is a purely voluntary matter. For this reason, the question arises: is maternity benefit available to individual entrepreneurs in 2020?

What you need to know

Financial stability is a concern for any woman planning a pregnancy. If the expectant mother is an employee, then the employer will take care of calculating benefits.

The recipient of the payments will only need to find out from the accounting department about the list of necessary documents and provide them in a timely manner.

It’s another matter when a woman comes – you have to take care of receiving payments yourself.

First of all, you should know that all payments related to pregnancy are divided into two types. Some are only available to working women, while others are entitled to any mother.

Regardless of the fact of employment, expectant mothers are entitled to a lump sum payment for the birth of a baby.

In addition, you can receive benefits up to the age of one and a half years. These social support measures are issued through the social protection authorities directly at the place of registration.

But during pregnancy and childbirth, working women are entitled to paid income. But as an individual entrepreneur, such leave is not always paid.

Basic Concepts

Maternity benefits are compensation for the temporary disability of a working woman. A pregnant employee is granted leave for a total duration of 140 days.

In case of multiple pregnancy, rest increases by 56 days. Complications during childbirth make it possible to increase the rest period after the birth of the baby by 16 days.

Maternity leave is calculated cumulatively, that is, a woman can use the allotted period in full, regardless of the time of departure.

All vacation days are subject to payment in the amount of average earnings. The payment is calculated by the employer, but is paid at the expense of the Social Insurance Fund.

Compulsory insurance for employed citizens provides for contributions such as compensation for temporary disability, including those related to maternity.

That is, a woman receives B&R benefits from the social fund. Being pregnant, a woman can also qualify for this benefit. But only if there are certain reasons.

Who should

Benefits from the Social Insurance Fund in connection with pregnancy and childbirth are provided to the following categories of persons:

• working on ;
• employees of state and municipal institutions.

Simply put, the Social Insurance Fund pays benefits to insured persons. Individual entrepreneurs are not included in the list, but this does not mean that entrepreneurs are not entitled to benefits for accounting and economics.

This is due to the fact that individual entrepreneurs are not required to pay contributions to the Social Insurance Fund.

However, a woman entrepreneur has the right to register with the Social Insurance Fund by concluding a social insurance agreement and pay fixed payments.

If for the year preceding maternity leave the individual entrepreneur pays the contribution in full, then she is assigned a minimum amount of BIR allowance, based on.

Legal regulation

In the case of individual entrepreneurs, this calculation method is not suitable, since contributions are calculated not on income, but on the basis of the minimum wage. Accordingly, the benefit will also depend on the minimum wage.

The usual period of maternity leave is 140 days, the period increases in case of multiple or complicated pregnancies.

But regardless of the duration of the vacation, the benefit is calculated for each vacation day. The calculation is carried out using the average daily minimum wage.

That is, the minimum wage indicator valid for the accrual period must be divided by the number of days in the billing month, and then multiplied by the number of vacation days in this period.

In the same way, calculations are carried out for all months during which maternity leave lasts.

As an example, we can give a calculation when the sick leave/maternity leave of an individual entrepreneur lasts from 07/05/2017 to 11/22/2017.

The calculation procedure is as follows:

Individual entrepreneurs (IP) can also be provided with benefits for the birth of children, as well as for persons employed under an employment contract. However, their payment can only be made if contributions are made to the Social Insurance Fund (SIF), which are optional for individual entrepreneurs.

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The main form of providing payments to families with children (primarily in terms of the provided types of additional material support and their amounts) in Russia in accordance with the law of May 19, 1995 No. 81-FZ “On state benefits for citizens with children” are payments in the format compulsory social insurance.

This form of insurance is mandatory for employed persons and employees, and for individual entrepreneurs (IP) and other categories of the self-employed population this insurance coverage is provided by default. does not apply.

However, the legislation provides for the opportunity for individual entrepreneurs to enter into a relationship under compulsory social insurance voluntarily and on their own initiative- if in case of temporary disability, maternity leave and the birth of a child, it is advisable to receive state cash payments from the budget Social Insurance Fund (SIF).

After registering an insurance relationship with the Social Insurance Fund, the entrepreneur subject to annual payment of insurance premiums can count on such types of child benefits:

• maternity benefits and a one-time payment upon registration at the antenatal clinic in the early stages of pregnancy (for a woman individual entrepreneur);
• lump sum benefit at the birth of a child (paid to the mother, father or persons replacing them);
• monthly allowance for child care up to 1.5 years (for mother, father and other relatives).

Attention

By default, individual entrepreneurs are not entitled to social benefits during maternity leave and the period of child care. A private entrepreneur can only count on them in case of voluntary entry into the compulsory social insurance system in the Social Insurance Fund.

Voluntary social insurance for individual entrepreneurs

How to voluntarily enter into legal relations under compulsory social insurance

Entry into legal relations occurs at the initiative of the entrepreneur by submitting an application to the territorial body of the Social Insurance Fund. After passing registration of the policyholder(carried out within 5 days) a corresponding official notification is issued to the individual entrepreneur.

The following must be attached to the application: documents and their copies:

• passport;
• certificate of state registration as an individual entrepreneur (for entrepreneurs);
• certificate of registration with the tax authority (if available);
• a license to carry out a certain type of activity in accordance with the legislation of the Russian Federation (for notaries practicing privately);
• lawyer's certificate and other specialized documents depending on the type of activity.

Attention

Insurance premiums are paid by the entrepreneur to the account of the regional branch of the Social Insurance Fund until December 31 the year in which the application for membership was submitted. The amount of contributions is calculated based on the annually established insurance year cost.

Before January 15 of each subsequent year, the payer submits to the regional office of the Social Insurance Fund a report on the calculated and paid amounts of insurance premiums. Reporting is provided in the form 4a FSS RF, which was approved by Order of the Ministry of Health and Social Development of the Russian Federation No. 847n dated October 26, 2009.

Payment of insurance contributions by individual entrepreneurs for voluntary social insurance in 2017

Regardless of the date of entry into insurance legal relations with the Social Insurance Fund, IP contributions must be paid for the entire year, in which the application was submitted (even if it was submitted in December). The legislative framework does not stipulate the contribution of funds proportional to the time that has passed from the date of filing the application to the end of the calendar year.

Among the features of paying individual entrepreneur contributions, the following should be noted:

• payments to the Social Insurance Fund can be produced in parts, but usually payment of the cost of one insurance year due to its low size is made in full at one time;
• The deadline for making payments for the current financial year is December 31st annually;
• If contributions for the year are not paid in full, the individual entrepreneur is automatically deregistered from the Social Insurance Fund from January 1 of the next year. loses the right to social benefits for temporary disability, the birth of a child and the provision of care and education for him, and the funds paid for the previous calendar year returnable from FSS accounts.

The annual amount of contributions payable is determined cost of the insurance year.

It is defined as the product minimum wage (minimum wage) set for the current year (in 2016 - 6402 rub.), on the insurance rate 2,9% and on 12 (number of months in a year).

Thus, the insurance year 2016 (corresponding to the calendar year - from January 1 to December 31) will cost the voluntary payer-entrepreneur the amount of:

C = 6204 rub. × 2.9% × 12 months = 2159 rub.

Benefits for children of individual entrepreneurs and in connection with maternity

An individual entrepreneur will be able to receive assistance due to disability, as well as benefits for maternity or raising a child in the current 2016 only on the condition that contributions for last year paid on time (by December 31, 2015) in full.

The same rule will also be valid for subsequent years.

The procedure for paying benefits for voluntary social insurance is reflected in the Decree of the Government of the Russian Federation No. 375 of June 15, 2007:

• When calculating the amount of benefits, those that depend on the average earnings for the billing period for individual entrepreneurs are calculated based on the size of the minimum wage in Russia (MROT) established by federal law on the day of the insured event;
• in this case, the average daily earnings are calculated by taking into account the minimum wage, taking into account the number calendar days month or year in which the insured event took place.

Attention

In order to apply for all types of child benefits, insured private entrepreneurs contact directly local body of the Social Insurance Fund.

Maternity benefits for individual entrepreneurs

Regardless of the category of recipients, payment of this benefit occurs within the standard terms established by sick leave for pregnancy and childbirth:

• under normal conditions - 70 calendar days before childbirth and the same amount after (total 140 days);
• in case of complicated childbirth, 16 days are added to postpartum leave (in total there will be 156 days);
• in case of multiple pregnancy, the total period for payment of benefits increases by a total of 54 days: an additional 14 calendar days are provided in the prenatal period and another 40 in the postpartum period (the total leave will be 194 days).

Depending on the duration of the period of incapacity indicated above, the amount of maternity benefits is based on the minimum wage, valid on the date of registration maternity leave ( 7500 rub. from July 1, 2016) will be:

• RUR 34,521.20 - during normal childbirth;
• RUB 38,465.75 - complicated childbirth;
• RUR 47,835.62 - multiple pregnancy and the birth of two or more children.

Attention

Under normal conditions, citizens subject to compulsory social insurance with a total insurance period of more than 6 months this benefit is paid in the amount 100% of average daily earnings for the previous two full calendar years.

Example of calculating maternity benefits

The woman entrepreneur has been registered with the Social Insurance Fund of the Russian Federation since February 12, 2015 as a voluntary insurer, she paid social insurance contributions for the corresponding year on time and in full, there are no arrears in payment.

On July 7, 2016, while in her 30th obstetric week, she received maternity leave for 140 calendar days. Thanks to timely payment of insurance premiums for the previous year, she is entitled to maternity benefits.

In that case average daily earnings will be determined by dividing the minimum wage for 2016, multiplied by the number of months in the standard billing period (2 calendar years = 24 months), by the total number of calendar days falling on these years:

ZD = 7500 × 24 / (365 + 365) = 246.58 rubles.

The amount of maternity benefits for individual entrepreneurs when going on maternity leave after July 1, 2016 will then be equal to:

P = 246.58 × 140 = 34521.20 rubles.,

To receive a one-time benefit, a woman entrepreneur submits the following documents to the Social Insurance Fund:

• passport;
• a certificate from the antenatal clinic about the deadline for medical registration.

One-time benefit for the birth of a child for individual entrepreneurs

The amount of this payment for individual entrepreneurs is also fixed and coincides with the amount of the one-time benefit paid to all other categories of citizens - in 2016 it is RUR 15,512.65.

It is preferable to apply for the benefit at the place of work one of the child’s parents (both mother and father) or persons replacing them.

Attention

The benefit can also be issued to a male individual entrepreneur who has become a father to the child’s unemployed mother.

Monthly child care allowance for an individual entrepreneur

According to paragraph 23 of Government Decree No. 375 of June 15, 2007, the amount of benefits for individual entrepreneurs is calculated differently than for other insured citizens employed by the employer.

The monthly allowance for up to 1.5 years of individual entrepreneurs (mother, father, relatives of the child or persons replacing them) will be equal to 40% of the minimum wage(RUB 7,500 from July 1, 2016), which will be 3000 rub.

However, the calculated benefit cannot represent an amount less than the minimum established amount for payment this year:

• 2908.62 rub. in 2016 for the first child;
• 5817.24 rub.- on the second and subsequent ones.

Consequently, for the second child of an individual entrepreneur, the allowance up to 1.5 years will be paid in a larger amount (5817.24 rubles instead of 3000, calculated based on the minimum wage).

An example of calculating benefits for up to 1.5 years for an individual entrepreneur

The woman entrepreneur has been registered with the Social Insurance Fund of the Russian Federation since March 10, 2015, and paid insurance premiums for this year on time and in full. On July 7, 2016, she gave birth to her first child, and thanks to her participation in voluntary social insurance, the young mother has the right to monthly insurance social payments for child care up to 1.5 years.

Attention

When calculating the amount of benefits for individual entrepreneurs, the value average monthly earnings is assumed to be equal to the minimum wage. Since the insured event occurred after July 1, 2016, this amount until its end will be 7500 rub., after which it will be recalculated to a new value.

In this case, the amount of the monthly child care benefit will be:

P = 7500 × 40% = 3000 rub.

The amount received was higher than the minimum benefit amount established for 2016 - 2908.62 rub. for the first child. In this regard, a large estimated amount will be assigned for payment from the Social Insurance Fund.

Conclusion

Social insurance in case of temporary disability and in connection with maternity for individual entrepreneurs is strictly voluntary. An entrepreneur can submit an application to the Social Insurance Fund for participation in the Social Insurance system and payment of the appropriate insurance premiums established based on the estimated cost of the insurance year - 2159 rub. in 2016.

Paying contributions this year (once or in installments) will give the individual entrepreneur the opportunity to receive social assistance for pregnancy and child benefits next year. Subject to full payment of contributions in 2015, individual entrepreneurs in 2016 are entitled to the following insurance benefits:

• maternity leave (calculated individually depending on the characteristics of pregnancy and childbirth, but not less RUB 34,520.55);
• when registering in the early stages of pregnancy (fixed RUB 581.73);
• at the birth of a child (at a time in the amount of RUB 15,512.65);
• monthly benefit up to 1.5 years ( 2908.62 rub. for the first child and 5817.24 rub.- on the second and subsequent ones.

In order to receive maternity benefits and other child benefits, you need arrange insurance legal relations in advance with FSS.

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