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Published: 01/23/2020
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The issue of calculating maternity and child benefits in 2021 is of particular relevance for those who are planning children, or who already have small children. In 2021, the rules and procedure for calculating maternity payments and child benefits have undergone significant changes. They affected both the size of payments and the procedure for their provision. New payments have appeared for those in need, which are available to families with children under 3 or under 7 years old.
- Maternity payments in 2021 Changes in the billing period
- Payment procedure
- Formula for calculation
- Changes in minimum and maximum sizes
- Benefits up to 1.5 years
Calculation of maternity benefits
You may ask: how are maternity payments calculated in 2021? The formula for calculating maternity benefits directly depends on the formula for calculating average earnings for benefits:
Next, the resulting average earnings are simply multiplied by the number of days of sick leave for pregnancy and childbirth.
Let us recall that the calculation period for average earnings is the two calendar years that preceded the onset of leave under the BiR.
So, to calculate maternity benefits, you must first determine the amount of average earnings for the above billing period. To ensure that you do not make mistakes and do not have to recalculate maternity benefits, please note that the woman’s earnings include all payments that were included in the base for insurance premiums for temporary disability and maternity.
To calculate maternity payments, the following days are excluded from the calculation period:
- temporary disability due to illness;
- holidays according to the BiR;
- maternity leave;
- other days of release from work with retention of wages (partial or full), when insurance premiums were not charged on the payment amounts.
How to calculate when to go on maternity leave - instructions
Every working woman who is pregnant has the right to apply for maternity leave in connection with her situation; it is called labor and labor leave and is issued on the basis of a sick leave certificate issued at the place of observation of the pregnant woman.
To prepare for the maternity period, you need to know the exact start and end dates of this leave. You can calculate the deadlines yourself using the calendar, but it’s easier to use an online calculator that will make the correct calculations yourself based on just two parameters:
- type of pregnancy (singleton or multiple);
- dates (birth or last menstruation).
To calculate when maternity leave will begin, follow these steps:
- Decide on the method of calculations. If the date of birth expected by the doctor is known, then this is enough to make accurate calculations. If you don’t know, then you need to remember when your last period began and select this day on the calculator calendar.
- Select the appropriate method for calculating maternity leave.
- Specify the appropriate date - manually in the format DD.MM.YYYY or select it on the calendar, which will open by clicking on the field.
- Indicate how many children you are expecting - one or more.
In the calculation results, you can see the exact start date of maternity leave (the first day of sick leave for pregnancy), and the end date of the maternity leave (the last day of the sick leave certificate according to the BiR).
During this period, the woman receives maternity benefits; its amount can be calculated in the online maternity benefit calculator for BiR.
At the end of maternity leave, you can take leave to care for the newborn and receive a monthly payment for the child until he is one and a half years old. The amount of benefit up to 1.5 years can be calculated in the online child care benefit calculator.
Duration of maternity leave for pregnant women
Sick leave for pregnancy opens immediately for the entire duration of leave, which includes the prenatal and postpartum period. Their duration depends on how many children the woman is expecting.
Amount of children | Prenatal period | Postpartum period | Total duration |
1 | 70 days | 70 days | 140 days |
≥ 2 | 84 days | 110 days | 194 days |
Additional sick leave for 16 days is issued to those women whose childbirth had complex consequences. 16 days are added to the postpartum period.
Examples of calculating the period of sick leave for pregnancy and childbirth
Let's look at two examples when the calculation of the release date will be made based on the expected date of birth and on the basis of menstruation.
According to traffic rules
Initial data:
The gynecologist told the woman the expected date of birth - November 20, 2021. Singleton pregnancy. A woman works officially, and therefore wants to know when her maternity leave at work will begin.
Fill out the calculator form:
- 1 — check the box next to the phrase “PDR”;
- 2 - enter 11/20/2019 or select a date on the calendar;
- 3—check the box next to a singleton pregnancy.
Calculation results:
The first maternity day is 09/11/2019, the last is 01/28/2020. This period is 140 days.
You can calculate the timing yourself - from the PDP of November 20, 2019, you need to subtract 70 days of the prenatal period according to the calendar, the result will be September 11, 2019. Next, 140 days of maternity leave are added to the date of sick leave, resulting in the end date of the leave - 01/28/2019.
According to PDPM
Initial data:
The woman found out about her pregnancy early on the basis of a test; she did not see a doctor, so she does not know her due date. However, the woman remembers that her last period began on December 1, 2021.
Fill out the calculator form:
- 1 — check the box next to the phrase “PDPM”;
- 2 - enter 12/01/2019 in the field on the right or select the corresponding day on the calendar;
- 3 - a singleton pregnancy is indicated (it is not yet known exactly, but in 95% of cases this is exactly the case).
Calculation results:
The day of maternity leave is June 28, 2021, and the end day is November 14, 2020.
You can also calculate these deadlines yourself. Subtract 3 months from the day of your period and add 7 days, then add 1 year. The final date is the deadline for going on maternity leave. Then 140 days are added and the day of exit from it is obtained.
Billing period in 2021
The number of days in the billing period is the number of calendar days for two years, i.e. 730 days for non-leap years (365 days + 365 days). And for leap years, respectively, 366 days in a leap year plus 365 days, 731 days.
There are situations when calendar years can be replaced. This is often done to calculate maternity benefits if a woman goes from maternity leave to maternity leave. That is, for example, over the last 2 years a woman has been on labor and employment leave or maternity leave. She had no salary and the amount of the new B&R benefit is minimal. In such a situation, it is allowed to take other, earlier years when the woman worked and received income to calculate the new benefit.
If the expectant mother wants to change calendar years, then she must write an application. In this case, the amount of maternity payments may increase.
For example, an employee is going on maternity leave again in 2021 and wants to take other periods so that she can have her maternity leave calculated for other years. She can write a statement like this:
If a repeat maternity leave occurs in 2021, then the years are shifted: due to the fact that there was parental leave in 2021 and 2021, they are asked to postpone the billing period to 2021 and 2018.
How much do you get on maternity leave?
During maternity leave, the family is entitled to a number of benefits from the state. The first is a vacation for a pregnant woman or a woman who has just given birth. It depends on the degree of difficulty of childbirth and lasts from 140 to 214 days (Article 255 of the Labor Code). The expectant mother goes on maternity leave 30 weeks after conception. Maternity days are divided equally into prenatal and postnatal parts - 70 days each during the normal course of the process of bearing and giving birth to a child.
Polina Mubarakshina talks about going on maternity leave, payments and the documents required for this:
The benefit is calculated as the amount earned over the last two years divided by the length of the pay period. It is carried out at a time, after the provision of sick leave from the obstetrician. If you register on time, you must register before 12 weeks from the date of conception, an additional 655.49 rubles are due. (Art. 9 Z. No. 81-FZ).
Duration of maternity leave | Benefit amount (minimum) | Benefit amount (maximum) |
140 days | 51919 | 301095,2 |
156 days | 57852,6 | 335506,08 |
194 | 71944,9 | 417233,86 |
You must apply for the full amount of the accrual no later than six months after the birth.
The length of maternity leave depends on a number of factors
When a new family member is born, one of the parents is paid a lump sum benefit. The recipient submits an application at work; if the father and mother are unemployed, then financial assistance is assigned by the Social Insurance Fund. The payment amount in 2021 is 17,479.73 rubles. (Art. 11 Z. No. 81-FZ).
Maternal capital
The payment is due to those who have a second and subsequent children. In 2019 it is 453,026 rubles. The government regulates spending. You can spend it on:
- children's education;
- mother's funded pension;
- repayment of loans;
- for adaptation of disabled children;
- withdraw money monthly for the 2nd born;
- buying a home.
Funds are available three years after the birth or adoption of a child.
Monthly benefit amount
One of the parents receives benefits every month until the child is 1.5 years old (Part 2 of Article 256 of the Labor Code of the Russian Federation). The amount is equal to 40% of the recipient's salary. The maximum accrual is 26,152.72 rubles, the minimum (for non-workers) is 3,277.45 rubles. for one child.
Application before the child is six months old guarantees payment of the amount from the first month of life.
In 2021, a new type of benefit appeared - for the firstborn. It is paid monthly in the amount of the minimum income level assigned in the region of residence.
Received for the first child born after January 1, 2018, if the family’s monetary income is no more than 1.5 minimum wages. From 2021, the payment will be extended to 3 years and with a family income of up to 2 minimum wages.
The law provides for one-time payments and regular
Educational allowance from 1.5 to 3 years – 50 rubles. per month, from next 2021 – the child’s living wage.
Paying wages on maternity leave
Mom or dad can be on maternity leave and continue to work. An employee, while remaining on maternity leave, can work part-time if desired or switch to a home-based activity (Clause 2 of Article 11.1 No. 255-FZ). A part-time employment contract is concluded with any employer. You can earn extra money by doing odd jobs.
How many days will BiR be paid?
The duration of leave under the BiR is set in the following amount:
- 140 days for a normal pregnancy that proceeds without complications;
- 156 days for premature birth or pregnancy with complications. In this case, in addition to the usual sick leave, the mother will receive another, additional one, for a period of 16 days;
- 194 days in case of multiple pregnancy;
- 70 days when adopting a child 3 months old or younger;
- 110 days when adopting two or more babies.
IMPORTANT
Many expectant mothers are interested in the question of how maternity benefits are calculated if an employee, having sick leave according to BiR, continues to work? We would like to warn you that you cannot receive this benefit and salary at the same time. If a pregnant employee is active and wants to work voluntarily until she gives birth, then you can enter into a GPC agreement with her, determining her income. Or, a working employee can be paid a salary until the day she voluntarily goes on maternity leave. In this case, she will receive maternity benefits only for those days when she did not work.
Example
Manager Safronova E.P. was supposed to go on leave for the BiR from September 20th. However, she decided that she would close all her work and go on maternity leave 2 weeks later. How to correctly calculate maternity benefits in this case? In this situation, Safronova E.P. will receive benefits not for 140 days, but for 126 days (140 - 14). This is subject to an uncomplicated singleton pregnancy.
Second pregnancy during maternity leave
If the second baby was born during unfinished maternity leave, the mother has the right to receive the required benefits and lump sum payments.
In this case, you must write an application for the required transfers. In this case, one of two possible options remains at the discretion of the mother:
- Maintain child care benefits for your older child.
- Arrange payments for the second pregnancy and childbirth.
In any case, the first maternity leave is interrupted automatically and a new one is granted. When the maternity leave ends, benefits for caring for the first and second child will be summed up and transferred within the framework of payments established by law.
If maternity leave ends before the second pregnancy, the mother registers for receiving payments, as in the case of caring for her first child.
Advice! To save the amount transferred monthly for the care of the first-born, you can do this: the mother takes care of the newborn, the first child remains in the care of any family member who can take maternity leave.
Calculation rules
The benefit amount is calculated according to a certain formula.
According to current legislation, the period of maternity leave cannot exceed 140 days: it is divided into equal time intervals of 70 days before and after childbirth.
To calculate the benefit, you need to multiply this period of time by the amount of daily earnings.
The calculation period is considered to be 730 days of work experience, excluding sick leave and statutory vacations. Accordingly, to receive benefits in 2021, 2015 and 2016 will be taken as the basis.
It is important to understand that when making calculations there is a certain threshold set at the maximum allowable level of income. For the indicated billing period, the following amounts are relevant:
- 2015 - 670 thousand rubles;
- 2016 - 718 thousand rubles.
If a woman’s work experience is less than 6 months, the minimum wage is taken as the basis. Today it is 7,800 rubles.
Accordingly, this amount must be divided by 30 and multiplied by 140. As a result, maternity payments will amount to 36,400 rubles.
Amount of payments depending on the complexity of childbirth
It is important to understand that pregnancy does not always proceed normally.
In case of possible complications, women's maternity leave periods are extended, and the amount of compensation changes accordingly. It looks like this:
- Singleton pregnancy with uncomplicated childbirth - 140 days;
- Singleton pregnancy with difficult childbirth - 156 days;
- Multiple pregnancy - 194 days.
Example
The woman went on maternity leave, having worked the pay period with a regular salary of 15,000 rubles. The birth was fraught with complications.
In this case, the amount of maternity leave will be calculated according to the following principle:
360,000 (income for two years) / 731 (daily earnings for the billing period) * 156 (vacation days) = 76,826 rubles.
Important! The employer is obliged to pay the entire amount within 10 working days from the date of submission of the application to the accounting department of the enterprise.
Maximum and minimum average earnings in 2021
In order to calculate the amount of maternity benefits, you need to know that the maximum amount cannot be more than a certain amount. For 2021, this amount is calculated as follows: you need to take the maximum amount for insurance premiums for 2021 and 2021 and divide it by 730 days. Let's calculate this maximum amount of average daily earnings:
- (912,000 + 865,000.00) / 730 days = 2,434.25 rubles.
When calculating the amount of maternity benefits, in addition to the maximum amount, you should also remember the minimum amount of average earnings. This amount is determined in accordance with the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” dated December 29, 2006 No. 255-FZ (hereinafter referred to as 255-FZ). This amount is equal to 24 minimum wages.
The minimum wage for 2021 is set at 12,792 rubles. This means that the minimum maternity benefit per day will be:
- 12 792 × 24/730 = 420.56 rubles
So in 2021 the benefit amount will be:
Days to pay benefits under BiR | Maximum benefit | Minimum benefit |
140 | 340 795 | 58 878,40 |
156 | 379 743 | 65 607,36 |
194 | 472 244,50 | 81 588,64 |
So, how to calculate maternity money? To do this, the calculated average daily earnings are multiplied by the number of days on sick leave according to the BiR, then the resulting value is compared with the minimum and maximum possible benefit amount.
If the resulting benefit fits into the “fork”, the same is paid. If the calculated benefit is less than needed, the minimum wage is paid. If the calculated amount exceeds the maximum benefit amount based on the contribution limit, the maternity leaver only needs to pay the maximum possible limit.
Amount of maternity payments
To assign leave, and, accordingly, assignments and benefits, you must provide a number of documents:
- Application for granting benefits. There are no mandatory forms for filling out such a document, so it is drawn up in free form.
- Sick leave. The woman receives it at the antenatal clinic, where she was registered, before the start of her vacation.
- Certificate of earnings. Such a certificate will be required for women dismissed due to bankruptcy and/or liquidation of an enterprise, or registered unemployed, to be submitted to an employment center or social service.
A sample application for maternity leave and receiving payments is here.
What does it depend on?
The amount of maternity payments is influenced by many factors, which are also established by the Labor Code of the Russian Federation.
What determines the amount of maternity payments in 2021? The benefit recipient's status affects the amount of the benefit.
For each category of citizens, a certain amount of social payment is established:
- For working women, the benefit will be 100% of the average salary taken into account for the last 2 calendar years.
- Students – 100% scholarships.
- Military personnel under contract - 100% monetary allowance.
- Those dismissed due to bankruptcy and/or liquidation - 100% of the average salary for the previous two full calendar years or according to the minimum wage.
Billing period
According to amendments to the Labor Code of the Russian Federation introduced in 2006, the calculation period for maternity payments consists of two years preceding the day of its occurrence. Days when the citizen was unable to work are excluded from the calculation.
Also excluded from the calculation:
- days of parental leave;
- days when contributions to insurance organizations were not accrued due to temporary suspension from work.
According to the law, No. 255-FZ dated February 29, 2006, a woman on prenatal or postnatal leave, as well as on leave provided by the state to care for a child, has the right to replace the billing period.
Replacement is made in the year preceding the occurrence of the insured event.
A woman should know what documents are required for maternity leave in 2021. How are maternity pay paid in 2021? Read here.
Average earnings
The concept of average earnings is also limited by legislative norms:
- A maximum value has been established for average earnings. This value is regulated by the maximum amount transferred to the social fund. funds insurance. In 2021, the amount should not exceed 670 thousand rubles.
- The maximum is determined by the sum of the contribution limits for the Social Insurance Fund for the last 2 years, divided by 730 (the number of calendar days for the previous 2 years).
Maximum and minimum size
The maximum amount of maternity leave in Russia is set depending on the minimum wage.
This year the minimum wage was set at 7,500 rubles. Based on this, the minimum amount of 28,555.4 rubles for maternity leave was calculated.
The maximum was set at 256,027.4 rubles.
Calculation of maternity benefits for unemployed women
Some non-working categories of employees can also receive B&R benefits. Let's look at these categories to know how maternity payments are calculated for them.
- Women dismissed due to the liquidation of a company or the closure of an individual entrepreneur are also entitled to this benefit. This rule applies to them only if they are registered with the employment service and receive unemployment benefits there. The benefit is paid in a fixed amount per month. In January 2021 it is equal to 675 rubles. From February 1, 2021, the amount must be indexed.
- Female full-time students receive a B&R allowance at the rate of 100% of the scholarship per month.
- women individual entrepreneurs who have independently entered into an insurance contract with the Social Insurance Fund receive benefits based on the minimum wage.
What payments are due?
In the table, we will consider what payments you can receive for the birth of a second child in 2021 and their size.
Payments for a second child in 2021
Payments for the second child | Benefit amount | Conditions of receipt |
maternity benefit | from 55,830 to 322,191 rubles. | availability of official employment and women going on maternity leave |
early registration benefit | RUB 675.15 | it is necessary to register for pregnancy in gynecology for up to 12 weeks |
lump sum benefit at birth | RUB 18,004 | paid to one of the parents |
child care allowance | from 6,751 to 27,984 rubles. | accrued to a non-working parent who cares for a child |
coronavirus support | 5,000 rub. for each child | one-time payments in April, May, June 2021 |
maternal capital | RUB 616,617 | assigned if the second child was born later than 2021 |
monthly payment up to 7 years | ½ living wage per child | assigned if family income is below the subsistence level |
Terms of payment of maternity benefits
You should be aware that the amount of the B&R benefit may be affected by length of service. This is stated in Part 3 of Art. 11 of Law No. 255-FZ. For an employee going on maternity leave with less than 6 months of experience, the benefit should not exceed the minimum monthly wage. Therefore, even with a large salary, the benefit will still be calculated based on the minimum wage.
But after completing 6 full months of work experience, the benefit for expectant mothers no longer depends on it. For example, the calculation of maternity benefits if the employee has not worked for two years will be 100% of the maximum benefit amount.
Let us recall that Part 2 of Art. 12 of Law No. 255-FZ provides for a deadline for applying for benefits. This period is 6 months from the date of the end of the leave under the BiR.
What percentage of your salary should you receive?
During maternity leave, only a portion of earnings is paid in the form of benefits. In addition, after childbirth you can get:
- one-time benefit;
- maternal capital;
- money for early registration at the antenatal clinic.
Basic benefits are issued at the place of work and with a minimum of documents. If a dismissal occurs, the money is paid at the local social service office.
In connection with pregnancy and childbirth
These cash benefits are only for women. They are produced mainly at the place of work and for the entire vacation period: 140 days. The amount of the benefit is 100% of the average salary if the work experience is more than six months (Law No. 81-FZ). With less experience, financial assistance is paid in an amount no higher than the minimum wage. The basis for payments is sick leave.
The calculation is made based on actual earnings over the past few years. The state has established minimum and maximum limits for the payment of such benefits (minimum from 55.8 thousand rubles to 77 thousand rubles, and maximum from 322 to 446 thousand rubles for different periods of maternity leave).
If not one child is born, but several, then maternity leave can be extended. If the expectant mother was fired due to the liquidation of the enterprise, then the amount will be much less - 675.15 rubles (300 rubles, taking into account indexation for 2021). also reduced payments for female students in the amount of a scholarship . Military personnel working under contract receive cash payments in the amount of allowance.
Benefits may be higher in regions where higher coefficients are established for calculating wages and benefits: northern, hard-to-reach, arid regions.
During the period of child care (up to 1.5 years)
These payments are received by the mother or relatives who care for the child during maternity leave. The amount of the benefit is 40% of the average salary of the mother or father , but not less than 4.8 thousand rubles (data for 2021) for one child and 6.7 thousand rubles for subsequent children (Law No. 81-FZ). If the average monthly income is less than the minimum wage, for example, for part-time workers, then the benefit is calculated at 40% of the minimum wage (12 thousand 130 rubles in 2021 according to the minimum wage law).
Maternity leave lasts three years, but benefits are paid only for 1.5 years. The maximum amount of child care payment per month in 2020 is 27,985 rubles. The amount depends on the income of the person providing care, but is limited to this amount.
During the period of child care (up to 3 years)
After the child turns 1.5 years old, the benefit is not paid . Parents have the right to social benefits - maternity capital, “presidential” payments for the child.
From January 1, 2021, families with low earnings (no more than twice the regional subsistence minimum) and with children from 1.5 to 3 years old will be able to receive a new monthly benefit (in accordance with Law No. 418-FZ). Payments will continue until the child reaches 3 years of age.
The benefit amount is equal to the minimum subsistence level for children. If this figure is at the level of 11 thousand rubles, then the benefit will be the same amount. But for this, the family must meet all the criteria established by law: have an income below two times the subsistence minimum for each person and the child must be born after January 1, 2021.
In some regions of the Russian Federation, families where a third child was born are paid an additional allowance in the amount of the subsistence minimum .
How much do the unemployed get paid?
The unemployed also have the right to apply for financial assistance . The unemployed are not entitled to the classic maternity benefit in the amount of 100% of their salary.
- Women dismissed due to the liquidation of an enterprise are awarded an allowance in the amount of 632 rubles per month if they register with the Central Labor Office within a year after the dismissal order.
- If the expectant mother registered before 12 weeks of pregnancy, you can also receive a payment of 655 rubles. It is enough to get a certificate from the antenatal clinic.
- If a woman was fired directly during maternity leave due to staff reduction or liquidation of the enterprise (i.e. for a legal reason), you can count on a benefit in the amount of 40% of the average salary (Part 1, Article 15 of Law No. 81-FZZ). But you will need to receive benefits from the social security authorities.
- The unemployed can also receive a one-time payment for the birth of a child (18,004.12 rubles).
- For single mothers, those with many children, and those who are systematically not paid alimony, regional payments and bonuses may be provided. You should check with your local government about these payments.
Child care allowance up to 1.5 years old
Child care benefits up to 1.5 years are often called maternity benefits. Therefore, the question is often asked: how to calculate monthly maternity payments?
Let us remind you that this is not entirely true. Child care benefits are not sick leave payments according to BiR. The main difference: care allowance is received by citizens caring for a child under the age of 1.5 years, regardless of gender and the fact of employment (sick leave for pregnancy can only be issued by the mother). That is, both the father and the grandmother and grandfather can receive care benefits. A working relative caring for a child will be able to receive a benefit in the amount of 40% of the average monthly salary for the last 2 years. In this case, the benefit is paid by the employer.
But non-working family members apply for social security benefits.
Payment of one-time benefit
The established one-time benefit for a mother in connection with the birth of a second child is 18,004.12 rubles .
The payment is made at the parent’s place of work, provided that he has submitted an application for social assistance, attaching a package of documents necessary for this. The appointment and payment are made no less than ten days from the date of submission of the set of documents, but no more than six months after the child was born.
Benefits are also paid for caring for a child up to one and a half years old. In this case, the amount is about 40% of the established average income over the past period of time, two years. In fact, benefits can be received by other relatives if it is proven that they are caring for the child.
Examples of calculating benefits for BiR in 2021
Example 1.
The employee goes on maternity leave in 2021, her earnings in 2021 amounted to 480,000 rubles, in 2021 - 545,000 rubles.
The average daily earnings are 1,402.19 rubles. ((RUB 480,000 + RUB 545,000) / 731 days)).
The amount of maternity benefit will be: RUB 1,402.19. x 140 days = 196,306.6 rub.
Example 2.
The employee goes on maternity leave in 2021, her earnings for 2021 amounted to 450,000 rubles, for 2021 - 510,000 rubles. At the same time, the employee was on sick leave in 2021 - 19 calendar days, in 2021 - 20 calendar days.
Days of temporary disability and the amount of benefits paid during this time are not taken into account when calculating the amount of maternity benefits.
The average daily earnings are 1,387.28 rubles. ((RUB 450,000 + RUB 510,000) / (731 days – 19 days – 20 days)).
The amount of maternity benefit will be: RUB 1,387.28. x 140 days = 194,219.2 rub.
Example 3.
The employee goes on maternity leave in 2021, in 2019 – 2021. she was on maternity and child care leave, her earnings for 2021 amounted to 400,000 rubles, for 2021 - 460,000 rubles.
The amount of average daily earnings when using 2021 - 2021 as the calculation period. equal to 1,178.08 rubles. ((400,000 rub. + 460,000 rub.) / 730 d.).
The amount of maternity benefit will be: RUB 1,178.08. x 140 days = 164,931.2 rub.
An example of calculating maternity leave in the absence of experience
Voronova V.A. got a job at Kadrovik LLC in January 2021. On April 7, she went on maternity leave. This is her first place of work, and her work experience at the time she went on maternity leave was a little less than 4 months. Pregnancy with one child, childbirth passed without complications. The duration of maternity leave is 140 days (04/07/2020 - 08/24/2020).
- Let's determine the number of calendar days in months when Voronova was on maternity leave:
- April - 30,
- May - 31,
- June - 30,
- July - 31,
- August - 31.
- The minimum wage as of 01/01/2020 is 12,130.
- We calculate the size of SDZ in each month of maternity leave:
- April — 404.33 rub. (12 130 : 30),
- May — 391.29 rub. (12,130:31),
- June - 404.33 rubles,
- July — 391.29 rub.,
- August — 391.29 rub.
- We calculate the size of SDZ according to the minimum wage for 2 calendar years preceding the decree: 12,130 x 24: 730 = 398.79 rubles.
- We determine in which months the size of the SDZ, calculated on a monthly basis, is less than that calculated according to the minimum wage. This is May, July and August. In these months, we calculate the allowance for SDZ, calculated for each month of maternity leave. In months where the SDZ calculated on a monthly basis exceeded the SDZ calculated according to the minimum wage (April, June), the benefit is calculated according to the SDZ calculated on the basis of the minimum wage.
- We calculate the amount of benefits for each month of maternity leave. In April, Voronova went on maternity leave on April 7, which means the number of calendar days in this month, from the date of her departure until the end of the month, is 24 (April 7-30). Maternity leave lasts 140 days and ends on August 24. So for August we take 24 days.
The benefit amount will be:
- for April - 9,570.96 rubles. (398.79 x 24),
- for May - 12,130 rubles. (391.29 x 31),
- for June - 11,963.70 rubles. (398.79 x 30),
- for July - 12,130 rubles. (391.29 x 31),
- for August - 9,390.96 rubles. (391.29 x 24).
- We calculate the total amount of benefits for the entire maternity leave: 9,570.96 + 12,130 + 11,963.70 + 12,130 + 9,390.96 = 55,185.62 rubles.
Thus, Voronov will receive an allowance in the amount of 55,185.62 rubles.
We recommend that you pay attention to other articles on calculating maternity benefits:
- “How to calculate maternity benefits in 2021: an example”;
- “Maternity benefits based on the minimum wage in 2021”;
- “From maternity leave to maternity leave: benefit calculation in 2021”;
- “Pregnancy benefit for workers in 2021”;
- “How to calculate maternity benefits when working part-time.”
The procedure for paying maternity benefits from 01/01/2021
From 01.01.2021, all regions of the Russian Federation will switch to direct payments of benefits from the Social Insurance Fund. The corresponding law was adopted on December 29, 2021: Federal Law of December 29, 2020 No. 478-FZ.
Read more about this in the article: “Pilot project in 2021: regions.”
Law No. 478-FZ abolished the obligations of insurers (employers, educational institutions, etc.) to calculate and pay benefits, as well as a number of legal acts regulating this process. Now the policyholder only has to provide the Social Insurance Fund with complete and correct information to calculate benefits.
However, the policyholder’s representative still needs to navigate the nuances of the calculation. Since, according to the new law No. 478-FZ, if the FSS incorrectly calculates the benefit according to the policyholder’s data and in connection with this incurs expenses (for example, it overpays the benefit or underpays and the underpayment will be collected with interest), then the policyholder will be required to reimburse the FSS for such expenses .
Benefit for the unemployed
The Labor Code of the Russian Federation establishes several categories of unemployed citizens, officially recognized as such by employment services, who have the right to receive maternity benefits:
- Women who are unable to carry out activities due to the liquidation of the enterprise. The payment amount for them will be calculated at 100% of the average earnings for the previous 2 years or according to the minimum wage.
- Women recognized as unemployed by government agencies for no more than 12 months from the date of termination of employment.
- Dismissed women, due to the liquidation of the enterprise, who are on maternity leave.
- Full-time students.
Without assigning the status of unemployed to a citizen or lacking evidence of dismissal or being in training, benefits will not be assigned.
The procedure for registering maternity leave is determined by current legislation. How are maternity pay calculated? See here.
Who pays for maternity leave – the state or the employer? Detailed information in this article.
The new social protection system allows you to contact multifunctional centers to receive benefits, regardless of the citizen’s place of registration.
Results
From our article you learned how to calculate maternity payments.
- Maternity leave can be received not only by a working woman, but also by a student or a woman who was fired due to the closure of an individual entrepreneur or the liquidation of a legal entity.
- The amount of the B&R benefit is limited to the minimum and maximum established by law.
- The deadline during which you can apply for maternity leave is 6 months from the end of maternity leave.
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15.01.2021
The legislative framework
All issues related to the appointment of leave, payments, and the determination of the amount of maternity benefits are regulated by Article 255 of the Labor Code of the Russian Federation.
At the legislative level, a woman’s right to take annual paid leave is established if she wishes, regardless of the length of work in this organization.
Leave can be used both before childbirth and after maternity leave is over.
In addition, the Labor Code of the Russian Federation establishes that an employer does not have the right to fire a woman who is on this type of leave.
The only exception can be the liquidation of an enterprise or termination of the activities of an individual entrepreneur.
A woman dismissed 1 month before the appointment of leave due to liquidation, just like an employee, has the right to payment of this type of benefit.
In case of dismissal, further benefits will be accrued through the social authorities at the place of residence of the woman in labor.
How is the amount calculated?
To calculate child care benefits, we use the formula (according to the Decree of the Government of the Russian Federation N 375): average salary for the two previous years / number of days in the same period x 30.4 x 40%.
Example: the average salary of engineer Ivanova was 360 thousand rubles per year. We divide it by the number of days in the same period (300 days, taking into account time off, etc.). Multiply by 30.4 and 40%. We receive a benefit amount of 14,592 rubles.
In order to calculate the amount of maternity benefits, we take: the official income of the mother for the last 2 years / the number of days in this period x the number of days of maternity leave.
Example: leading manager Sidorova’s average earnings are 750 thousand rubles for two years; she is going on maternity leave with her second child. We divide this indicator by the number of days worked, excluding days on sick leave and on maternity leave (600), and multiply by the number of days on maternity leave (140 days). We receive 175 thousand rubles.
When making calculations, data is taken from the certificate of incapacity for work. Periods of sick leave or parental leave must be excluded from the two calculation years. The money is paid in total for the entire period of maternity leave .
The amount of a lump sum benefit for the birth of a child does not need to be calculated. This amount from February 2021 is 18 thousand rubles. Money is paid upon presentation of the child’s birth certificate from the maternity hospital.