What do you need to know about calculating annual paid leave during maternity leave?

In our country, the concept of “maternity leave” usually combines two periods:
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• maternity leave;
• maternity leave up to 3 years.

Maternity leave begins at 30 weeks and lasts 140 days: 70 days before childbirth and 70 after the birth of the baby (Article 225 of the Labor Code of the Russian Federation). This period may be increased in the following cases:

1. Complications during childbirth (156 days).
2. Birth of twins or more (194 days).
3. Adoption of an infant up to 3 months (70 days).

Maternity leave is sick leave, which is given to a working woman and is paid in a lump sum. Like any sick leave, it is included in the length of service and is used to accumulate days of regular annual paid leave.

Parental leave can last from 3 months to 3 years. This period is included in the continuous work experience, but is not the basis for accruing vacation days (Article 121 of the Labor Code of the Russian Federation).

At any time, a citizen has the right to interrupt maternity leave to go to work or to take annual paid leave.

Vacation calculation rules

According to the Labor Code of the Russian Federation, each employee has the right to leave after six months of continuous service at one place of work. In fact, for each month worked, the employee is credited with a day of rest, but you can take out your first part of rest only after 6 months. The total number of paid days is from 28. For a certain category of people and profession, increased paid leave is provided.

Every employee is entitled to a minimum of two weeks of holiday leave annually

The law stipulates that the employer is obliged to provide at least 14 days of continuous rest during the year. The employee can take the remaining days in parts, filling out an application each time. In this case, each time the enterprise must issue an order assigning vacation. The accounting department carries out all calculations and postings only according to such an order.

If you have leftover leave, you can take it out immediately after maternity leave. This should also be indicated. Accounting departments can tell you the exact number of undocumented days.

Officially, maternity leave ends when the child turns 3 years old. The employee must return to work exactly the next day. If a woman has unused rest before going to Uzbekistan, she can increase her “maternity leave” by this number of days. The exact amount can be clarified in the accounting department. When writing the main statement, it is necessary to immediately reflect this in the document so that the accounting department correctly calculates vacation pay and posts it. Such holiday pay must be paid along with the principal amount at once.

Sample application for maternity leave

Considering the fact that while a woman is on maternity leave, a temporary replacement is found for her at work, the employer must notify the employee that the main employee is leaving maternity leave.

When they can refuse

If for some reason an employee did not take advantage of the rest before going on maternity leave, and would like to do so after it, then she should write a corresponding statement directly on the first day of going to work.
Then the employer is obliged to provide her with leave immediately. If she works for at least one day, she loses this privilege. That is, she, of course, will be able to go on vacation, but not on an extraordinary basis, but in accordance with the established schedule or by agreement with her superiors. Moreover, the manager is not obliged to agree to let the employee go on vacation on an urgent basis.

In addition, an employee on maternity leave can return to work part-time. Then she continues to be on vacation and receive the required benefits. However, in this case, she will not be able to take advantage of the right to her main annual vacation until the end of the maternity leave.

In addition to maternity leave, mommy receives additional rest, the number of days of which is calculated based on her stay on sick leave according to the BiR. She can take advantage of these days immediately after completing maternity leave. If this is not done, you will have to coordinate the time with your superiors.

Registration of vacation immediately after Uzbekistan

When a small child requires care and a woman cannot begin her official duties immediately after the baby reaches three years old, she can take a standard 28 days. At the same time, she is entitled to accrual of vacation pay according to the average calculation. This procedure is regulated by Art. 260 Labor Code of the Russian Federation.

Article 260 of the Labor Code of the Russian Federation

Accounting takes into account the average income for the two years worked before maternity leave. If during this period the enterprise underwent wage indexation, then this coefficient should also be included in the calculations. This does not apply to salary increases, since the latter occurs at the request of management and is not legally binding.

Additional leave

In addition to the main leave, which a woman can take before taking maternity leave, regardless of the approved vacation schedule, the state has determined a category of persons entitled to additional rest.

These include:

• female employees who work in places with the category of “harmful or dangerous working conditions”;
• women with long working hours.

Categories of working conditions

If an employee expecting a child works in a position with irregular working hours, she has the right to an additional 3 days to the main leave. Employees working in “harmful” working conditions have the right to an additional week to the main period.

Amount and procedure of payments

Money compensating for unused regular vacation is paid no later than three days before the day of actual termination of the contract. If a resignation letter is submitted before maternity leave, compensation and other payments are made immediately.

The amount due is calculated by an accountant according to a standard scheme. When calculating the amount of compensation, the accountant must take into account the following:

• duration of unused vacation;
• average daily salary;
• number of days worked since the last break.

To determine the average daily salary, a simple formula is used: GZP/12/29.3, where:

• GZP – salary for 12 months;
• 12 – total value of working months in a year;
• 29.3 – average monthly calculation coefficient (Article 139 of the Labor Code).

After identifying the final value of the daily salary, to calculate the amount of compensation, it is multiplied by the actual number of days of unused vacation.

Vacation rules

In order to receive benefits in a timely manner and correctly arrange the period before maternity leave, it is important to adhere to the following procedure:

1. write an application addressed to the management for the provision of basic rest. The application must indicate the period worked. Accounting departments can tell you the exact start date of the calendar period and its end. It is also necessary to indicate a documentary justification - write the LN number. There is no approved application form, so the form is free;

   Application for leave

2. attach LN to the application;
3. As a final stage, the accounting department calculates vacation pay according to the application and pays it three days before the start of the vacation. There is no need to issue a separate order for the accrual of such benefits for the enterprise.

An order for an employee to go on leave within the company must be issued.

The law stipulates that the period of incapacity for work lasts 140 days. After this, the woman must start working if she does not use her right to parental leave (3 years). Therefore, going on sick leave before giving birth, which many people confuse with the concept of “maternity leave,” assumes that 70 days after giving birth, the woman will return to work to write an application for maternity leave.

The period of incapacity for work lasts 140 days

Rules for calculating vacation pay during maternity leave

In order to correctly designate the period for calculating vacation pay, it is necessary to correctly distinguish between the features of registration of such vacation.

The decree is divided into three periods:

1. maternity leave;
2. maternity leave for up to 1.5 years;
3. UzR up to 3 years.

The first period is standard sick leave. Therefore, the algorithm for calculating vacation pay and all accounting entries are carried out according to the standard scheme for calculating sick leave.

Vacation pay is calculated according to a scheme based on the calculation of sick leave

But under UzR, vacation pay is no longer accrued to the employee. At the same time, according to Russian legislation, a woman retains her place of work and position. During the absence of such an employee, the employer has the right to hire another person, but is obliged to vacate this place on the day the employee returns from maternity leave.

The benefit is paid not from the employer’s wage fund, but from the Federal Labor Protection Fund. Moreover, it is fully compensated by the budget from the very first day. In this case, the paperwork and accrual are handled by the accounting department of the enterprise where the employee works.

Payments of benefits to the mother are handled by the accounting department of the organization in which the employee is registered.

When calculating the average for calculating vacation pay, the accounting department, according to the new provision, takes into account the last two years worked. Absenteeism, sick leave, and time off are not taken into account. That is, only the basic salary for the days actually worked is taken into account.

When calculating, accounting takes into account all payments from which insurance deductions were made:

• bonus;
• salary increase;
• indexing.

Indexation and salary increases directly affect the amount of child care benefits

Despite the fact that the woman retains her place of work and position, payment of vacation pay (as well as their accrual) does not occur during this period.

Is it possible to take maternity leave during the annual leave period?

No you can not. According to paragraph 20 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated January 28, 2014 No. 1, maternity leave is granted on the basis of a certificate of incapacity for work and the woman’s application. If the start of maternity leave falls while the employee is on annual leave, she has the right to interrupt the main leave and write an application for maternity leave.

Question and answer
How can the payment scheme for vacation pay, sick leave and maternity pay change? If a certificate of incapacity for work was issued during the period when the employee was on annual leave, then it should be extended by the number of days of maternity leave or transferred to another period (Part 1 of Article 124 of the Labor Code of the Russian Federation).

Work experience and benefit calculation

If a woman did not use her leave when going on maternity leave, she has the right to receive compensation.

When calculating, the accountant calculates the average salary for 1 day. To do this, take the sum of all earnings for 24 months and divide by 29.3. This is the annual average number of working days in a month. If an employee has changed jobs over the past two years, then he needs to provide the accounting department with a certificate of his income issued by the accounting department of the previous employer. The current calendar period is not taken into account for calculating vacation pay.

The time a woman spends in UzR is included in her total length of service. But here it is important to distinguish between the concepts of experience. In Russia there is a strict classification of vehicles.

Classification of work experience

The period during which the employee officially worked and received wages, from which personal income tax was withheld, is considered continuous. It does not matter whether there was a change of employers during this period. The length of such service does not affect the size of the pension, but is only the basis for receiving it.

Special is one that is assigned depending on working conditions. There is a special classification of jobs that determines the level of danger of work. Employees with such length of service are entitled to a grace period for retirement.

When it comes to retirement, many women wonder whether the period during pregnancy, childbirth and child care was taken into account in the total TS.

Work experience determines whether a person will receive payments after retirement

Calculation of vacation pay, calculation of compensation

Calculating vacation pay involves the need to calculate the average daily earnings for the past year.

To do this, just follow a few simple steps:

1. All earnings are divided by 12.
2. The resulting value is divided by 29.2.
3. After this, the result is multiplied with days of rest.

Legal basis for determining maternity leave

According to the law, a woman can stay at home for 140 days, provided labor progresses normally. This period is divided into two periods: 70 days are issued to the woman before childbirth and the same amount after. This provision is regulated by Art. 255 Labor Code

In case of complications and other medical indications, this period can be increased to 156 days. In case of multiple pregnancy, a woman is given 194 days of sick leave.

Table 1. Duration of maternity leave

After the expiration of this period, the woman has the right to go to work or apply for UzR. The law does not prohibit a woman from continuing to work until childbirth, but then she must write a statement.

As a rule, this situation arises when her salary exceeds the amount of sick leave. After all, many enterprises pay their employees their basic salary unofficially, and when calculating sick leave benefits, accounting departments calculate the average earnings for the year.

Registration of a certificate of incapacity for work

Also, the employee can independently regulate the period of sick leave. For example, she may divide 140 days into 70 days before birth and 70 after. Leave a month before the due date and rest for 3 months after giving birth.

The accrual of SS is regulated by Federal Law-173 of December 17, 2001. According to this document, maternity leave (or UzR) is included in the length of service, but not the insurance period. A reduction in maternity leave can only occur at the request of the employee herself. Management has no right to ask her to leave by threatening her with loss of her position or demotion.

If a woman quits immediately without going to work

If an employee quits immediately after the certificate of incapacity for work is closed and does not return to work after maternity leave, the calculation of unused vacation days is carried out as follows:

• average earnings are determined taking into account the total amount accrued to the employee for the last year;
• Average daily earnings are calculated using the formula: divide the amount of earnings by 12 and divide the resulting result by 29.4;
• Knowing the duration of vacation in days and the cost of a working day, you can determine the amount of vacation pay that the employee is entitled to.

In accordance with current legislation, the employer must provide the employee with paid leave before going on maternity leave, the duration of which is 28 calendar days. In other words, leave is granted in full and in this case it does not matter whether the billing period for receiving leave has been worked out or not.

When an employee leaves her position immediately after maternity leave, she must return the excess vacation pay for vacation days that were not worked.

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Registration of leave for a part-time worker

If everything is clear with the paperwork for an employee when she goes on maternity leave, then in this chapter we will consider the question of how to correctly fill out an application from a woman who works part-time.

If an employee works part-time, then when she goes on maternity leave she will have to write two statements at once

The employee must submit two applications at once: for the main place of work and for the additional one. In this case, benefits will be accrued only for one place of work. Enrollment of vacation in the insurance period (the first 1.5 years) will also be credited only for one place of work.

You can read below about how part-time work is paid and how leave is processed for part-time workers.

Features of part-time work

When going on maternity leave, according to the law, the woman retains her job. However, when combining positions, such a position will be officially retained only at the main place of work. The second place can be vacated upon returning from maternity leave by agreement with the employer. Often, the part-time position is precisely that of “maternity leave”. Employers, in order not to hire a permanent employee, hire a part-time employee.

What is insurance experience

The insurance period includes only the period of the first one and a half years. The remaining 1.5 years are counted as labor time, but there are no insurance accruals for them, which means that this period will not have any impact on the increase in pension. Many women are concerned about receiving the maximum possible amount of benefits upon reaching retirement age.

How to receive compensation for unused vacation.

Compensation for unused maternity leave can be issued only in two cases:

• upon termination of an employment contract;
• if the required rest period is more than 4 weeks.

In the second case, compensation can only be paid partially, for additional vacation days, if the employee is entitled to them.

Replacing rest time with a cash payment is not the employer’s responsibility, so he can provide the employee with full vacation and pay for it.

Upon dismissal from the company, an employee will be able to receive the following types of benefits:

• earnings for the period actually worked;
• vacation compensation;
• dismissal benefits, if required in accordance with legislation or local regulations.

However, termination of an employment contract entails the termination of all relations with the employer.

This method is usually used if compensation is needed for unused leave after maternity leave, and the woman does not plan to return to her old duty station.