Russian legislation takes care of the female population who are about to experience motherhood. This is manifested in creating favorable conditions for a pregnant woman at work, providing her with maternity leave, financial assistance to provide mother and child with adequate nutrition, clothes and hygiene products.
A pregnant woman, while able to work, has benefits under the Labor Code: a small volume and light type of work, maintaining the average salary until she goes on leave to prepare for childbirth. The expectant mother should know what kind of help the state will provide her, so as not to worry about financial stability during pregnancy and childbirth, but to calmly prepare for the birth of a child.
What is maternity leave
Maternity leave is a leave of absence for a woman carrying a fetus, while maintaining her job. In order for an employer to provide an employee with maternity leave, she must provide the accounting department with a certificate of incapacity for work from gynecology with the start date of its validity and write an application for leave. From this date, the woman no longer goes to work - it is time for maternity leave. A sick leave entitles a woman in labor to receive temporary disability benefits and pregnancy benefits, the amount of which depends on her average salary for the previous two years. These are complex processes that require more detailed consideration.
Sick leave and maternity leave in 2021
As expected, taking into account the level of inflation, the state every year increases the level of payment for temporary disability certificates (electronic sick leave) and maternity benefits. From this article you will learn how payment for sick leave and maternity leave has changed in 2020.
Rules for calculating sick leave in 2021
According to the Russian Social Insurance Fund, the maximum sick leave payment in 2021 increased to 2,301.36 rubles per day. In 2021, the amount of temporary disability benefits was 2,150.68 rubles (i.e. 64,500 rubles per month).
Thus, the maximum payment for sick leave per month in 2021 will be a little more than 69,000 rubles .
New size of maternity benefits in 2021
Maternity payments have also increased in 2021. So, the maximum size in 2021:
- maternity benefits for 140 days of maternity leave – 322,191.78 rubles ;
- monthly allowance for child care up to one and a half years old - 27,984.66 rubles .
The legislative framework
Russian legislation regulates the registration and duration of maternity leave by the following acts:
- Labor Code of the Russian Federation. Article 255 “Maternity leave”. The conditions for registration and duration of leave are indicated.
- Orders of the Ministry of Health and Social Development of Russia No. 624 “On approval of the procedure for issuing certificates of incapacity for work” and No. 347 “On approval of the form of a certificate of incapacity for work.” All information on how to fill out and issue a sick leave form. “On approval of the procedure and conditions for the appointment and payment of state benefits to citizens with children.”
- Federal laws: No. 255 “On compulsory social insurance in case of temporary disability and in connection with maternity”; “On state benefits for citizens with children.”
Who needs sick leave for pregnancy?
The temporary work permit sheet clearly defines the duration of absence from the workplace due to pregnancy and childbirth.
In addition, based on the duration of sick leave, the amount of payment for temporary disability is calculated.
Maternity leave is primarily issued to women engaged in working activities who are insured against temporary disability.
In addition, the following categories of women need to fill out a form for employment and economics:
- Civil servants in the Ministry of Internal Affairs , customs control and other government agencies;
- Individual entrepreneurs who have joined the compulsory social insurance system and make contributions to the Social Insurance Fund on a voluntary basis;
- Women who lost their jobs during the liquidation of the company were registered with the employment center for up to one year after that (the state accrues maternity benefits, and payments for absence from work are temporarily suspended).
As of two thousand and eighteen, sick leave for a pregnant woman is provided at the place of work, and in some cases - to the Social Insurance Fund, or Employment Centers.
The process of issuing sick leave before childbirth is regulated by part eight of Order of the Ministry of Social Development No. 624 “On approval of the procedure for issuing certificates of incapacity for work.”
The issuance of a document on maternity leave is carried out by filling out the new forms, which have been in force in Russia since 2011, according to Order of the Ministry of Social Development No. 347n, a sample of which is available.
The issuance of a maternity leave document is carried out by filling out a new form
Issuance of sick leave for pregnancy and childbirth
Who is issued sick leave for pregnancy and childbirth?
Sick leave for pregnancy and childbirth is issued to officially employed women. They give the document to their place of work, after which they can go on vacation. This document is also the basis for calculating maternity benefits. In this case, the employer must promptly transfer insurance payments for its workforce.
Women who are individual entrepreneurs can also obtain sick leave to receive maternity benefits, but subject to certain conditions. It is mandatory to have an agreement with the Social Insurance Fund and to independently make insurance contributions to it over the past two years.
Attention! In the event of a stillbirth or death after childbirth, the patient is not deprived of the right to maternity leave.
How to fill out a certificate of incapacity for work?
It is important to fill out the sick leave certificate correctly, since the regulations impose strict requirements for the preparation of such documents. All information is entered by the employer, obstetrician-gynecologist and accountant of the enterprise. They are responsible for the correctness of the entered data.
Filling rules:
- All characters are entered by handwriting or printing.
- Only uppercase characters should be used.
- It is very important when filling out not to violate the boundaries of the cells and to write symbols in strictly designated places.
- You can fill out the certificate of incapacity for work with any pen, but not a ballpoint pen; the color is black.
Registration by a doctor
The doctor fills out the information on two sick leave forms at once, one of them remains in the medical institution, the second is given to the woman.
A check mark is placed in the upper right corner depending on the order in which the document is filled out.
If the sheet is the first, then a check mark is placed in the “Primary” field, but if the document is issued to one that has already been issued, then the check mark is placed in the alternative field.
Important! If the certificate of incapacity for work is damaged, check the box for Duplicate.
Next, fill in the following information sequentially:
- The name of the organization that issued the sick leave for pregnancy and childbirth is entered. The institution must have permission to carry out relevant activities, including issuing certificates of incapacity for work.
- The address of the medical institution is indicated. The address must be entered as follows:
- name of the locality;
- street name, space;
- house number(number only);
- apartment number, if available (number only).
- Date of issue of sick leave - filling out this field corresponds to the day the maternity leave began (week 30 or 28).
- Next, enter the full name of the disabled woman applying for maternity leave. The data must match the details in the identity document, otherwise the sick leave may be invalid.
- The place of work of the disabled woman is indicated, and the name of the organization is entered along with the organizational and legal form. If the name does not fit completely, it can be shortened.
- Cause of incapacity for work - for maternity leave is given a “5”. The reason for the disability is entered using a specific code. This method of filling out sick leave helps to maintain legally established medical confidentiality.
- OGRN number of the institution that issued the sick leave in connection with pregnancy and upcoming birth.
- The doctor checks the F box, which stands for female gender.
- You also need to check the box that contains information about your main place of work or part-time job (a part-time worker can also apply for maternity leave due to pregnancy).
- The predicted due date must be indicated in the date field 1. It is also necessary to mark that the patient was registered within 12 weeks.
The fields where the voucher number, OGRN of the sanatorium, etc. are indicated should be skipped, since we are talking about pregnancy, and not about illness.
- Next, you only need to fill in the information from the “Exemption from work” section. Here you need to indicate the time range of release from work - it is for this period that maternity leave at work will be granted.
- The doctor must indicate his last name and initials.
Registration by the employer
All requirements for style and rules for filling out a certificate of incapacity for work when going on maternity leave remain the same.
The employer indicates the FSS registration number and puts down a five-digit code indicating registration affiliation with the territorial branch of the FSS. It is also called the subordination code.
SNILS on the sick leave certificate are filled out by the employer based on the documents of the disabled woman.
Next, information about the insurance period (number of years and months) is indicated and the amount of average earnings necessary to calculate the daily benefit for pregnancy and childbirth is entered. It is necessary to select the column where it is indicated that the financing will come from the Social Insurance Fund, and not from the funds of the employer himself.
At the end of the sick leave, the total amount is filled in. Maternity payments are not taxable, so personal income tax is not taken into account. The chief accountant and the manager at the place of work put their signatures.
The calculation is made as follows:
- if the insurance period is less than six months, the amount of benefit is calculated according to the minimum wage;
- with low or no income, maternity benefits will be minimal;
- in other cases, 100% of the average daily earnings for two years is paid (general case).
Important! The chief accountant does not enter any data into the certificate of incapacity for work; he only indicates his last name and initials, and also signs.
Sample
Below is a sample of a sick leave form filled out in connection with maternity leave.
Sample of filling out a certificate of incapacity for work:
Who is not issued sick leave for pregnancy and childbirth and is not paid benefits
In some cases, sick leave is not issued or paid:
- unemployed women;
- working women, but by the time of the maternity leave, they had lost their jobs due to its liquidation;
- students studying in correspondence and evening departments;
- individual entrepreneurs, lawyers (notaries) without an agreement with the Social Insurance Fund. Since this category of women is not required to make insurance payments to the Social Insurance Fund, and in the absence of them, they can only count on receiving a minimum benefit.
Important! Unemployed women who are not listed in the employment center, as well as residents of Russia who have gone abroad for permanent residence, do not have the right to obtain and pay for a certificate of incapacity for work during pregnancy and childbirth.
How and where to get sick leave
Only a pregnant woman has the right to take maternity leave, unlike maternity leave. Fathers of the child and other relatives are not entitled to such leave due to objective circumstances. After all, the main reason for introducing such a vacation is the need to provide the woman with the opportunity to rest and gain strength before the upcoming birth, and then recover after it.
During pregnancy, every responsible woman is registered with the antenatal clinic, where the development of her pregnancy and child is monitored. It is at the place where the pregnancy is monitored that a sick leave certificate is issued. This could be an antenatal clinic at a hospital, a private clinic with a license to provide such services, a perinatal center, etc.
A sick leave certificate is issued to a woman when her pregnancy has reached 30 weeks . The specified periods are determined on the basis of information provided by the woman or on the basis of ultrasound diagnostics.
Only women officially insured by the Social Insurance Fund are entitled to receive sick leave. They must work under an employment contract and have a fixed salary, with which the employer is obliged to regularly make contributions to the Social Insurance Fund.
Individual entrepreneurs are also entitled to receive maternity benefits, provided that they voluntarily register with the Social Insurance Fund and pay contributions for themselves on a voluntary basis.
From what period and by whom is a certificate of incapacity issued?
Women who are registered at the gynecological department due to pregnancy have the right to receive a sick leave certificate there upon reaching 30 weeks.
Note! A pregnant woman can only appear once at the gynecology department within the prescribed period to receive a certificate of incapacity for work due to pregnancy. To do this, it is enough to provide a compulsory medical insurance policy and a passport.
If the expectant mother was registered with a state medical institution, there will be no problems with obtaining sick leave due to the licensed activities of the organization. If you have chosen a private clinic to monitor your pregnancy, you must ensure that it has a license to issue a medical document.
Is it subject to income tax?
Current legislation states that all officially registered income of citizens is subject to taxation.
In fact, the benefit paid to pregnant women, like any other compensation for sick leave, is a registered profit.
This money is taken into account when applying for subsidies and is indicated on the income certificate.
But, according to Article No. 217 of the Tax Code of the Russian Federation, hospital payments related to pregnancy and childbirth are not subject to taxes. This benefit is not subject to income, pension, insurance or other types of fees.
Based on this, it is determined that maternity leave payments are not included in 2-NDFL, which reflects the level of income and taxation.
This distinguishes maternity benefits from payments for sick leave or childcare leave for up to one and a half (three) years, from which taxation is levied.
For how long is sick leave granted?
The extent to which sick leave will be issued depends on how the pregnancy progresses. If the patient’s condition is stable before giving birth, the form is filled out at 30 weeks for 140 days. This period includes 70 days before and 70 days after delivery.
A certificate of incapacity for work for multiple pregnancy is issued after 28 weeks of 194 days. These include 84 days before birth and 110 days after it.
In the case of premature birth from 22 to 30 weeks, the bulletin is issued on the day of delivery for a duration of 156 days.
If a preterm birth occurs at 22-30 weeks, a 156-day bulletin is issued on the day of delivery.
Women from radiation-contaminated areas receive increased leave before childbirth. It is 90 days.
In case of adoption of an infant under 3 months of age, the woman is entitled to 70 days leave from the moment of his birth. With this procedure for two or more children, the leave will be 110 days.
If the birth is classified as “complicated,” the period of incapacity for work increases by 16 days with one child and by 40 days if more children are born.
Duration of sick leave
The duration of maternity leave is determined taking into account a complex of factors. Thus, the peculiarities of the course of a particular pregnancy (singleton or multiple), as well as the complexity of childbirth (regular or with complications), which can affect the recovery period, are taken into account.
In order to establish the duration of maternity leave in each specific case, the doctor should take into account the provisions of the following regulations:
- Art. 255 Labor Code ;
- Art. 7 Federal Law-81 “On state benefits...” ;
- Art. 10 Federal Law-255 “On compulsory insurance...” .
The standard period of sick leave for pregnancy and childbirth is 140 days. Of these, 70 days are given to a woman before childbirth and the same amount after.
But in some cases, a woman can count on longer maternity leave. It can be extended by 16 days in case of complications during labor. So, if a woman gave birth by cesarean section , then her sick leave is extended to 156 days.
For premature birth (between 22 and 30 weeks), sick leave is set at 156 days after birth.
If a woman is carrying 2 or more children , then she has the right to go on maternity leave earlier: at 28 weeks. In this case, the total duration of sick leave will be 194 days. If the fact that a woman was carrying twins became known only at the time of childbirth, then her sick leave is extended by 54 days (thus, the leave will be 70 days before the birth and 124 after).
Women who live in territories with the right to resettle for health-improving activities before childbirth are provided with a longer prenatal leave of 90 days.
Sample of filling out a certificate of incapacity for work for pregnancy and childbirth
To correctly fill out a sick leave certificate, you need to know the requirements for its registration:
- information is entered only in cells;
- Russian language in block letters;
- each cell contains one letter or punctuation mark;
- pens: capillary, fountain or gel with black ink;
- the line starts from the first cell;
- mistakes and blots are not allowed.
If the certificate of incapacity for work is completed incorrectly, it will not be valid. It will need to be filled out again. The accountant checks the writing of the sick leave after it is handed over to the place of work. To avoid errors in registration, the accountant may ask not to indicate the patient’s place of work in the medical institution in order to independently enter this information.
Sick leave during pregnancy with twins
According to Article 255 of the Labor Code of the Russian Federation, women who are pregnant not with one baby, but with several at once, can count on sick leave and maternity leave 2 weeks earlier than during a standard pregnancy, that is, not at 30 weeks, but at 28. The duration of the certificate of incapacity for work also increases. after the birth of children. To obtain a sick leave certificate, a woman must, within a certain period of time, contact a gynecologist who monitors the pregnancy at her place of registration or another authorized person.
If a twin pregnancy proceeds without difficulties, then leave is granted for 84 days before delivery, and for 110 days after delivery. It doesn’t matter whether the woman gave birth naturally or by caesarean section. If it turns out that a woman is pregnant with twins already during labor, then postpartum sick leave is extended by 40 days, while 14 days of leave not received in a timely manner are lost.
What does correct document formatting look like?
The following information is filled in on the certificate of incapacity for work:
- Date of issue of the sheet.
- Disability code. In this case it is 05.
- Possible due date.
- A check mark when registering in early pregnancy.
- Period of incapacity.
- Position and initials with the surname of the attending physician who issued the certificate of incapacity for work.
- Patient's name.
- The organization is the employer.
- The end date of maternity leave that requires returning to work. In normal cases, by this time parental leave for up to 1.5 years is issued.
Filling rules
A sick leave certificate for pregnancy and childbirth is drawn up on a standard form and filled out in accordance with the order of the Ministry of Health and Social Development No. 624n of 2011.
When filling out a sick leave certificate, medical personnel should consider the following general rules:
- All entries are made in specially designated cells.
- Each field begins to be filled in from the first cell.
- Records should not go beyond the boundaries of cells or touch them.
- All information must be filled out in Russian in block letters or on a computer.
- If information is entered with a pen, then it is permissible to use only a gel or capillary pen (a ballpoint pen cannot be filled in).
- Ink must be black.
- Errors and corrections on sick leave are not allowed . The damaged form must be replaced with a new one.
In this document, the obstetrician-gynecologist (or, in his absence in the locality, a general practitioner or paramedic) prescribes the following information:
- Sick leave form : primary or duplicate or continuation of a previously issued certificate indicating its number. A duplicate of the document is issued if the mother in labor loses it, or if the health worker made a mistake on the sick leave (according to the law, the doctor does not have the right to make corrections on the sick leave).
- The name of the medical institution and its address (the absence of one of the specified information is a gross error and may serve as grounds for refusal to compensate for sick leave).
- Date of registration of sick leave (this is the 30th week of pregnancy).
- Full name of the pregnant woman.
- Date of birth of the expectant mother and place of her birth.
- Place of work according to the pregnant woman : full or short name.
- Type of employment : main or part-time.
- The reason for registering sick leave and acquiring disability is code “05”.
- A checkmark if the woman registered before the 12th week of pregnancy (if such a fact occurred, then a tick is placed in the corresponding field). This column is necessary for the woman, in addition to maternity payments, to receive federal benefits for early registration.
- The column “Exemption from work” indicates the start date of maternity leave and its end . The timing depends on the course of pregnancy. The end date of sick leave is the date from which a woman can begin fulfilling her work duties or go on maternity leave for up to 1.5 years. A monthly child care allowance will be paid to her from the date the sick leave ends.
- The position of a doctor (usually an obstetrician-gynecologist).
- Last name and initials of the doctor who issued the sick leave.
- The date when the expectant mother must start work (this is the next day after the end of sick leave).
It is important to take into account that a sick leave certificate acquires legal force only if it is signed by a doctor, chief physician and if there is a seal of a medical organization.
A sample of filling out a sick leave certificate for pregnancy and childbirth can be found here.
Extension of a woman's period of incapacity for work on the issued primary sick leave of 30 weeks is allowed on the basis of a medical report from the perinatal center, maternity hospital or hospital in which the birth took place. The periods of exemption from work on a certificate of incapacity for work can be extended by fixed periods. This is 16 days for a complicated birth by cesarean section or 54 days when the fact of multiple pregnancy was established during childbirth.
In this case, the doctor issues additional sick leave for pregnancy and childbirth. It contains the following information:
- The number of the previous sick leave with the standard period of maternity leave being 140 days.
- The name of the medical institution where the birth took place.
- The date of issue of the certificate of incapacity for work , which corresponds to the issuance of a conclusion to the woman who gave birth about the complicated nature of labor and indicating the need to extend the leave.
- Additional code for the basis for issuing a certificate of incapacity for work : “020” (when the cause of incapacity for work is caused by complications of labor).
- Extended duration of release from work by 16 days associated with the need to provide parental leave.
- The changed date of return to work, starting from which the employee performs his work duties or goes on parental leave.
Entering codes and other data by the employer
When entering data into the certificate of incapacity for work for pregnancy and childbirth, the employer takes into account the legislative framework. It fills in the data:
- Organization data.
- Type of work: main or part-time.
- Registration number in the Social Insurance Fund and subordination code to identify the organization.
- Employee details: INN and SNILS.
- Seniority.
- Work start date.
- Employee salary without personal income tax. Indicates the amount of the accrued benefit, consisting of two parts. One part is paid by the employer, the second by the Social Insurance Fund.
- Signatures and seals of the manager and the chief accountant, or only the manager due to the absence of an accountant.
How is prenatal sick leave paid?
The period of disability before childbirth and during the postpartum period is paid in almost the same way as ordinary sick leave.
If the sheet is issued for 2021, then one hundred percent of the daily earnings for the previous two years (2017 and 2021) are taken into account.
Average earnings include all types of cash payments from which insurance contributions are made to the Social Insurance Fund:
- Official salary;
- Vacation pay;
- Premium;
- Business travel;
- Refunds for non-use of legal leave;
- Cash assistance in the amount of more than four thousand rubles.
It is important to understand that the following types of payments are not included in the calculation:
- Compensation for sick leave;
- Social benefits;
- Cash assistance not exceeding four thousand rubles;
- Material payments at the birth of a child.
The average daily income of a pregnant woman is calculated for all days except:
- Periods when the woman took sick leave;
- Leave taken to care for a child up to one and a half years old.
The calculation and payment for sick leave due to pregnancy and childbirth is based on the number of contributions made to the Social Insurance Fund. Even if monetary compensation is issued by the employer, he can write an application to the Social Insurance Fund for reimbursement of funds.
Payment for maternity leave is carried out in the same way, both for women with Russian citizenship and for foreigners working in the territory of the Russian Federation, insured in the event of temporary disability.
Special conditions
In some cases of maternity leave, the disability certificate is not tied to the average daily earnings for the last two years.
These are:
- If the pregnant woman has insufficient official work experience over the last two years (less than six months) . Then, sick leave for pregnancy and childbirth is calculated based on the minimum wage established in the region;
- If in the previous two years the woman was on leave, which is issued to care for a child up to one and a half years old . In such a situation, the average salary for the two years preceding such leave is calculated;
- A pregnant woman can choose two years for which the number of payments will be calculated . Thus, it can increase the amount of financial compensation for existing sick leave for pregnancy and childbirth;
- Registration of a certificate of incapacity for work under the BiR, bypassing the employer, is carried out directly through the Social Insurance Fund , if a woman registers with the Employment Center within one year from the date of liquidation of the company, as well as individual entrepreneurs paying insurance premiums on a voluntary basis;
- Maternity leave is also provided for a woman who has adopted a child under three months of age.
For difficult births, the medical institution extends the certificate of incapacity for work and the Social Insurance Fund recalculates monetary compensation, as the duration of the vacation increases.
Submitting a certificate of incapacity for work for pregnancy and childbirth
For working maternity leave, the attending physician informs the date of readiness of the bulletin. Then it performs the following actions:
- Collects the completed ballot from the hospital.
- Submits it to the employer's accounting department.
- Writes an application for leave at the place of work.
If a woman works at several enterprises, she will receive sick leave from each of them. In this case, it is legal to receive two or more ballots.
Non-working categories also take away the finished ballot, but then proceed differently:
- Women registered with the employment service bring the document to this service.
- After the liquidation of her place of work, the already unemployed woman submits a form to the social security service.
- The individual entrepreneur category, in case of registration with the Social Insurance Fund, submits a sheet to the fund.
- The unemployed female population also transfers their sick leave to the Social Insurance Fund.
When do they give money for sick leave?
The sooner a woman brings a certificate of incapacity to her employer, the sooner she will receive the desired compensation. The sick leave must be delivered within six months from the date of its closure.
The employer undertakes to calculate and pay the funds in cash or to a bank salary card within ten working days from the date of granting maternity leave.
If a woman carrying a child works two jobs, then the medical institution takes two copies of completed forms.
When applying for sick leave directly through the Social Insurance Fund, funds are accrued no later than the twenty-sixth day of the next month.
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Are adoptive parents entitled to
If a woman has become the adoptive mother of a child less than 3 months old, she has the right to receive leave. It is issued from the moment the adoption documents are completed, but no later than 70 days after the birth of the baby. If the child is older, parental leave is issued for up to 1.5 years.
When is a continuation of sick leave issued?
Sick leave may be extended if the attending physician indicates this in the conclusion. The reason may be the circumstances of the patient’s serious condition before childbirth. For extension, an additional sick leave is issued indicating the period of extension.
Is it possible to apply at a later date?
The patient may refuse to receive sick leave at the 30th week of pregnancy. If she still feels the strength to work, she can postpone receiving a certificate of incapacity for a while. She will be able to receive it at a later date.
After issuing a certificate of incapacity for work, going to work is not only not necessary, but also impossible. The woman in labor has only one choice: either go on maternity leave or continue working. It is impossible to document payment of working days and sick leave for the same dates.
An example of calculating benefits for BiR
A working woman can calculate the amount of benefits independently, knowing the formula. The amount of wages for 2 years is divided by the number of days in this period (730) and multiplied by the number of days of maternity leave (140).
For example, wages for two years are 480,000 rubles, then the benefit is calculated:
480 000 / 730 * 140 = 92 054,79
Unemployed categories of citizens receive a minimum amount of benefits from the current minimum wage for 140 days of vacation.
Registration procedure
In order to go on maternity leave and receive severance pay, a woman expecting a child must provide a certificate of incapacity for work. Sick leave is issued at the antenatal clinic where the expectant mother is observed and officially registered. The dates for going on maternity leave are determined by law:
- from 30 weeks - with a singleton pregnancy;
- from 28 weeks - if a woman is expecting two or more children.
The certificate of incapacity for work must be submitted to the personnel department of the enterprise. There, the employee will be asked to fill out an application requesting maternity leave and payment of benefits. The application is written addressed to the head of the organization.
As a rule, a pregnant woman still has one more document in her hands - a certificate of early registration. It is given out in consultation to women who come to the clinic within 12 weeks. The certificate must be submitted along with the sick leave for employment and labor to the personnel service.
Within 10 calendar days from the date of application, the accountant will accrue benefits. Payment is made on the next payday. If a woman is officially employed part-time in addition to her main job, she is entitled to maternity benefits for each workplace. In this case, part-time work must be confirmed by an employment contract, and the employer must pay insurance premiums.
Calculation formula
The term “maternity leave” is not defined by the legislation of the Russian Federation and is not used in any current regulatory legal act, but the word has become firmly entrenched in the Russian lexicon. Essentially, maternity leave is a period of temporary absence from work on a certificate of incapacity for work.
Sick leave for pregnancy and childbirth (B&P) is provided for seventy days before the expected day of birth and for the same time after the birth of the child. If any complications arise during childbirth or after them, sick leave is extended to 156 days.
If a woman expects double happiness in the form of a multiple pregnancy, sick leave is issued for 194 calendar days. The amount of maternity payments depends on the duration of sick leave and the salary of the expectant mother. For working women, payments are 100% of average earnings. You can calculate how much maternity leave will be paid using the formula:
Benefit = Total income for the previous two years / 730 * number of sick days
At the same time, the state has established the minimum and maximum limits for the amount of benefits:
Duration of sick leave for pregnancy and childbirth, days | Maternity benefit, rub. | |
Maximum | Minimum | |
140 | 301 096 | 51 919 |
156 | 335 507 | 57 853 |
194 | 417 233 | 71 944 |
The given values are relevant for employed women going on maternity leave in 2021. Maternity benefits are expected to increase slightly in 2021, following an increase in the minimum wage.
According to preliminary information, the government plans to increase the minimum wage by 2.9%. Instead of today's 11,280 rubles, in 2021 the minimum wage will be 11,607 rubles. It is this amount that will be the basis for calculating the minimum maternity benefits in 2021.
Taking into account the increase, the minimum values of maternity benefits in 2021 will be approximately as follows:
- RUB 53,424 for 140 days;
- RUB 59,530 for 156 days;
- 74,030 rub. for 194 d.
It is important to know that the current minimum wage is taken as the average monthly salary of an employee when calculating the BiR benefit in the following cases:
- the woman has less than six months of work experience;
- there is no way to confirm income for the last 24 months;
- the employer did not transfer insurance premiums for the employee;
- the amount of remuneration turned out to be less than the minimum wage (part-time, maternity leave with another child).
The maximum that a pregnant woman can count on is limited to the amount of average earnings subject to social insurance contributions in the event of temporary disability and in connection with maternity.
When calculating maternity benefits in 2021, income for the two previous years will be taken into account. The maximum values of the base for calculating insurance premiums are as follows:
- 2018 - 815,000 rubles;
- 2019 — RUB 865,000.
Income above these amounts will not be accepted for calculation, since social security contributions from them are no longer calculated. There is no income tax on maternity benefits.
Additional payments
As part of the national project “Demography”, state financial support for families at the birth of children becomes more tangible every year. So, in addition to monetary compensation for sick leave for the birth of a child, other benefits are paid:
- payment for early consultation - 628.47 rubles;
- for birth (paid once) - 17,479.73 rubles;
- care allowance for up to 18 months (transferred every month to the Social Insurance Fund and depends on the salary of the person for whom the care leave is issued).
In addition, for the birth of a second child, each mother can receive a certificate for maternity capital. The certificate is equivalent to the amount of 453,026 rubles. You can spend it, as before, on a future pension, education for children, buying an apartment or building a house.
Starting in 2021, families whose income per person does not exceed 1.5 times the subsistence level have the opportunity to receive cash from maternity capital. Monthly payments are made only until the child turns 1.5 years old. The amount of the benefit depends on the subject of the Russian Federation and is equal to the child’s subsistence level.
The government plans to increase the number of families eligible for such payments. From January 1, 2021, payments will be received by families with an income of no more than two subsistence minimums.
For families whose first child was born after January 1, 2021, there is also a monthly benefit program. In this case, payments are made from the state treasury.
Only families in need can count on help. In 2021, families with an average per capita income of no more than 2 times the subsistence level will be able to apply for the “Putin” benefit for their first child. These benefits are paid in addition to the usual payments at the place of work of the mother or father.
In addition to federal compensation, in some regions the authorities provide other payments for the birth of children. For example, in the Lipetsk region, large families receive monetary compensation for the purchase of a cow in the amount of 50 thousand rubles.
In the Novgorod region, women who give birth to their first child before the age of 29 receive additional support of 100 thousand rubles from the regional budget. The authorities of the Tver region decided to support young parents with a lump sum payment for partial repayment of the mortgage.
Families who purchased housing using mortgage funds will be able to receive two hundred thousand rubles. The program applies to families where one of the spouses is not older than 25 years.
Source: https://2020-god.com/dekretnye-vyplaty-v-2020-godu/
Sick leave for maternity leave for those on parental leave
Mothers already on maternity leave may receive sick leave during a new pregnancy. The registration process is similar to the usual method of going on maternity leave, that is, within 30 weeks a certificate of incapacity for work is drawn up and issued. Next, the woman performs actions depending on the category to which she belongs.
It is important to understand that the second sick leave will be calculated taking into account the average monthly earnings over the last 2 years. The first maternity leave will be canceled and the newly accrued one will come into force. Payments will also be accrued again, based on wages during work, or at the minimum wage rate.
According to the law, the employer must tell the pregnant woman how to arrange her vacation more profitably for the greatest benefit in her favor. And this method is a temporary return to work, followed by repeated maternity leave.
Maternity leave calculator in 2021
An online calculator will help when calculating maternity benefits in 2021. With its help, you can simply and quickly calculate maternity benefits and compare them with the minimum and maximum values. From 2021, the minimum and maximum wages for maternity benefits will change.
Calculate maternity benefits in 1 minute using an online calculator in the BukhSoft program.
- Calculate maternity benefits online
- Below you can use a specially designed calculator that allows you to calculate maternity benefits for any period without errors.
- A pregnant employee, when going on maternity leave, must provide the employer with an application for leave, an application for maternity benefits, and a sick leave sheet, which will indicate the dates of maternity leave.
- Based on these documents, the accountant draws up orders for the provision of maternity leave, calculates benefits and pays the pregnant employee.
- The first step when calculating maternity benefits is to check the employee’s length of service:
The formula for calculating maternity leave in 2021 is as follows:
Maternity benefit | = | Amount of earnings for the previous 2 years | / | Duration of the billing period | X | Number of days of maternity leave |
To calculate earnings, the period for the two previous calendar years is taken. In 2021, the income for 2021 and 2018, respectively. Only those amounts that are subject to insurance premiums are taken.
It should be remembered that the amount of income cannot exceed the following limits:
- 815,000 rub. — for 2021;
- 865,000 rub. — for 2021.
Minimum values correspond to the minimum wage in the region
The minimum average daily earnings in 2021 is 398.80 rubles. However, when calculating in each specific case, regional coefficients and northern surcharges should be taken into account.
Please note that in the regions of the Russian Federation the minimum wage has been increased since 2021
. Index salaries of employees in the BukhSoft program. Try it for free.
When calculating maternity benefits, the question may arise as to what length of the calculation period should be indicated. According to the general rules, its value is 730, i.e. 2 calendar years.
However, if the employee had periods for 2021, 2021 for which insurance premiums were not calculated, they should be subtracted from the calculation. For example, a pregnant employee was on maternity leave in January 2021 to care for a child up to 3 years old. In this case, we exclude the vacation period from the calculation, and the amount of the benefit should also be removed from the calculation of maternity benefits in 2021.
Source: https://www.26-2.ru/art/355182-kalkulyator-dekretnyh
Sick leave and benefits for early registration (up to 12 weeks)
The time of registration of a pregnant woman at a medical institution plays a certain role. This period may be earlier than 12 weeks of pregnancy or more than this period. If the patient received an exchange card earlier than 12 weeks, when drawing up a sick leave, the doctor makes a mark in a certain box.
Along with a sick leave certificate, a pregnant woman in gynecology is given a certificate of early registration. She also submits it to the accounting department, as well as the certificate of incapacity for work. After this, she is transferred an additional benefit, the amount of which in 2020 is equal to 628.47 rubles.
The certificate must indicate the period of gestation of the fetus with which the woman appeared at the medical institution for registration. It should not be equal to 12 weeks, otherwise the benefit will not be paid.
How to apply
Get a certificate of incapacity for work.
At the 30th week of pregnancy, the antenatal clinic doctor is obliged to issue a certificate of incapacity for work, which indicates the date from which the woman can go on leave under the BiR.
The sick leave form is filled out by the doctor himself. It must be filled in with a black non-gel pen in block letters. If the word is not included in the allocated cells, then it must be left unfinished. In 2021, more and more often, a certificate of incapacity for work is issued electronically and immediately sent to the organization where the expectant mother works.
If the sick leave certificate was filled out incorrectly, the FSS authorities will not accept it and will return it back. Then you need to ask your doctor to fill it out again.
There are several cases when a certificate of incapacity for work is issued in a maternity hospital:
- the woman gave birth prematurely. The sick leave is issued by the doctor who delivered the child;
- the birth was fraught with complications. The doctor issues another sick leave for 16 days;
- During childbirth, it was discovered that the woman was expecting more than one child. Additional sick leave is issued for 54 days.
Write a statement to the HR department.
The application is written in free form, but it must:
- indicate the start and end dates of the vacation, as they are written on the sick leave;
- write about your desire to receive all due payments;
- indicate the account number on which to make payments;
- Attach to the application a sick leave certificate and a certificate of early registration with the antenatal clinic, if available.
Read and sign the leave order.
Content:
- name of the organization, full name of the director;
- Full name of the employee, her position and personnel number;
- start and end dates of vacation;
- type and reason for leave;
- document number and date;
- manager's signature.
The employee must carefully check all the information in the order, date and sign it. Then the document is filed in the employee’s personal file, and she herself can devote time to preparing for childbirth.
Read: Benefits for individual entrepreneurs during pregnancy and childbirth
What documents are needed for an employer?
To go on maternity leave, you need to collect a package of documents:
- certificate of incapacity for work;
- application for leave under the BiR;
- copy of passport;
- a certificate of early registration at the antenatal clinic, if registration occurred before 12 weeks of pregnancy;
- 2-NDFL certificate from the previous place of work, if the change of organizations occurred within the period required for calculating the lump sum benefit.
Getting a duplicate
If for some reason you have lost or damaged the original sick leave certificate, then you have every right to contact the medical institution again and receive a duplicate of this document there.
It will also be issued on a new form, but in this case there will be a note in a special column stating that the paper is a duplicate.
In addition, a duplicate sick leave is issued in cases where the employee is a part-time worker and needs a sick leave to be provided for a second job.
Maximum and minimum amount of maternity leave
Benefit amount
according to BiR is limited. The upper limit is calculated according to the rules:
- The amount of income for each accounting year cannot exceed the maximum earnings in the corresponding year from which mandatory contributions are calculated. So, in 2021, you can include wages up to 718,000 rubles
, in 2015 - up to
670,000 rubles
. - The amount of average daily earnings cannot be higher than the amount of the maximum income for two calculation years divided into 730 days and two years. Thus, when calculating maternity leave in 2021 based on income data for 2015 and 2021, the maximum
value of the average daily wage will be: (718,000 + 670,000) : 731 = 1,898.77 rubles. - For women who have worked for less than 6 months, the maximum benefit amount is limited to the minimum wage
translated into 1 month.
The lower limit of sick leave payment according to BiR is determined by the minimum minimum wage established on the day of calculation.
Example
Sales department employee Maksimova R.M. goes on maternity leave on September 6, 2021. In September she wrote an application for benefits. We will calculate maternity benefits based on the following conditions:
- Salary for 2015 was 635,200 rubles; no bonus was paid at the end of the year.
- In 2015, R. M. Maksimov was on sick leave for 32 days and on unpaid leave for 10 days. The disability benefit amounted to 25,320 rubles.
- Salary for 2021 - 698,500 rubles.
- The bonus for 2021 is 45,000 rubles.
First, let’s calculate the income for 2 accounting years:
- for 2015, income was 635,200 rubles. (payment of disability benefits is not included), which is below the maximum amount is taken into account in full.
- for 2021 income is 743,500 rubles. (698,500 + 45,000) is higher than the maximum, so we take into account 718,000 rubles.
Income for 2 years: 1,353,200 rubles. (635,200 + 718,000).
Average daily earnings: 1,353,200: (365 - 32 + 366) = 1,935.91 rub.
note
that unpaid leave is not deducted from the pay period.
The amount is higher than the maximum average earnings; the standard value of 1,898.77 rubles is taken into account.
Maternity leave amount: 265,827.8 rubles. (1,898.77 - 140).
Filling Features
A sick leave certificate, like other documents, has many nuances associated with its completion.
Currently, all sick leave must be filled out not only by employees of the medical institution that monitors and restores the patient, but also by his employer.
Medical institution
Medical facility staff fill out most of the document. They must enter information about the patient, his illness, and the duration of treatment. It is also necessary to enter information about the medical institution itself and the doctor.
After this, the doctor will have to sign and seal the hospital, while ensuring that the seal does not fall on the letters entered in the fields of the form.
A sample of filling out a sick leave certificate by a medical institution is here .
Employer
The employer also provides some information about the employee on the sick leave certificate. He needs to indicate his salary, periods of work and insurance experience.
Equally important is to provide information about the company to which the employee is providing sick leave.
A sample of filling out a sick leave certificate by an employer is here.
Step-by-step instructions for filling out a sick leave certificate by an employer
Inaccuracies may prevent a full scan. Consequently, a minor blot or typo may result in a refusal to pay benefits to a sick employee. This is why it is so important to fill out sick leave correctly in 2020.
Step-by-step instructions on how to fill out a sick leave certificate for an employer: sample 2020
Registration of a paper form is becoming less relevant every day. Now a patient of a medical institution has the right to choose an electronic document. This, for example, is very convenient if an employee gets sick on a business trip or is undergoing treatment in another city.
The section in both parts of the sheet is completed by the signature of a medical specialist authorized to issue sick leave according to the BIR and the seal of the medical institution. The disabled person puts his signature in the “receipt receipt” box.
The two-digit code for sick leave according to the BIR is 05, that is, leave according to the BIR. The columns “additional code” and “change code” are usually not filled in. The first implies additional causes of disability. The second additional column is filled in only if the primary reason for issuing sick leave has been changed. Then a new code containing a new reason is indicated.
Errors
If there is a need to designate the building, then without missing cells, first put a fraction sign (slash), and then the building number, then the window is skipped as standard, and the number of the apartment number is written.
This is interesting: Status of low-income families in 2021 Yaroslavl documents
- The average benefit from the accrued salary will be: SZ = 180,000.00 / 730 * 80% = 197.26 rubles.
- The average daily salary according to the minimum wage is: SZ = 7,800.00 * 24 / 730 * 80% = 205.15 rubles.
- The amount of the benefit, taking into account the regional coefficient, will be: PLN = 205.15 * 10 * 1.4 = 2872.10 rubles.
The “total” field should contain the total amount of disability benefits equal to 311.97 * number of sick days. The responsibility for calculating benefits lies entirely with the accountant or head of the human resources department.
Calculation of sick leave according to the minimum wage
Important Benefit from the Social Insurance Fund = 311.97*4*60%*1.2 = 898.47. Total payout = 673.86 + 898.47 = 1572.33. A sample of filling out a sick leave certificate from the minimum wage, taking into account the regional coefficient: Useful video Read about the rules for filling out a sick leave certificate by an employer here: Conclusions Correctly filling out a sick leave certificate is the responsibility of the employee’s employer.
In some cases, in order to correctly calculate an employee’s sick leave, you need to know and apply the current minimum wage. We will help you figure out how to calculate sick leave from the minimum wage in 2021.
To whom is it issued?
All able-bodied citizens of the Russian Federation have the right to receive sick leave.
The reason for issuing this document will be their own illness or caring for a relative who is ill.
It also provides for the issuance and payment of sick leave to dismissed citizens if no more than thirty days have passed from the moment of termination of the employment contract to going to a medical institution.
general information
During multiple pregnancy
According to the conclusion of the Association of Obstetricians and Gynecologists of Russia, the Ministry of Health and Social Development proposed introducing a more gentle regime for taking maternity leave for women with multiple pregnancies .
Considering the specifics of the course of such a pregnancy, the increased risk of premature birth, multiple pregnancy is considered a complication, which is the basis for extending the period of sick leave from 140 to 194 calendar days , including 84 days of prenatal leave and 110 days of postpartum leave.
One distinctive feature of sick leave during a multiple pregnancy is that it is issued not at the 30th week, as in the normal course of pregnancy, but at the 28th.
It also happens that only during childbirth is a multiple pregnancy diagnosed , in which case the maternity hospital issues additional pregnancy. certificate of incapacity for work , which extends the main postpartum sick leave for another 40 days.
By conservation
Often, in order to maintain a much desired, perhaps very long-awaited, pregnancy, a woman has to remain in gynecological departments under the strict supervision of doctors .
A sick leave for maintaining pregnancy is issued to her ahead of schedule according to the doctor’s indications and is paid in full , regardless of length of service, according to the average monthly salary.
When a baby is born prematurely
Premature birth is a complicated birth that occurs at 22–30 obstetric weeks.
For mothers with premature birth, prenatal sick leave is not issued, and postpartum sick leave is issued for 156 days (140 days - normal for childbirth + additional for 16 days).
For birth complications
The main sick leave for complicated childbirth is extended by means of an additional certificate of incapacity for work for 16 days.
It can be extended by the antenatal clinic doctor who issued the main sheet, or by the medical doctor. the institution where the birth took place.
The basis for considering childbirth difficult and issuing such a sick leave is one of the circumstances:
- multiple births, as well as premature births;
- if pregnancy and childbirth were accompanied by gestosis;
- surgical intervention in the birth process;
- large blood loss and, as a result, anemia;
- serious ruptures of the uterus and perineum, postpartum diseases;
- if a woman has a history of serious diseases of the internal organs, heart and blood vessels;
- childbirth after IVF.
By birth
A sick leave certificate for childbirth confirms the temporary disability of the woman in labor.
It is issued in the same way as a prenatal sick leave at the 30th week , if there are no indications for earlier issuance.
The postpartum sick leave is filled out on the same sheet as the prenatal one.
The only difference is that the reason for issuing postpartum sick leave is temporary disability due to childbirth .
Before maternity leave
A pregnant woman receives sick leave before maternity leave according to the indications of a gynecologist who is registered with her for pregnancy, for example, if there are indications for hospital treatment, continuation of pregnancy, in case of a threat of miscarriage or gestosis .
Sick leave before maternity leave is paid in full according to the average monthly earnings, regardless of the woman’s work experience.
After maternity leave
Children tend to get sick often, so mothers are forced to take time off from work and care for a sick child.
Sick leave after maternity leave for child care can be no more than 60 days a year if the child is not yet 7 years old.
Calculation and payment after maternity leave depend on the average monthly earnings for the two previous years. Moreover, during outpatient treatment of a child, the first ten days are paid based on the mother’s insurance experience .
After ten days, the payment will be reduced to 50% of the average monthly salary.