How to calculate the fiat money in a year. Maternity benefits and child care allowance. Minimum and maximum amounts

For the last decade, the Russian government has been actively supporting the demographic growth in the country.

New social programs are being developed, and the amount of cash payments associated with motherhood is increasing.

Such assistance allows women to go on maternity leave without much fear for the financial future of their families.

But who pays maternity: the state or the employer? Let's look at it below.

The question of who pays for maternity leave most often comes up when a woman has problems getting social benefits.

Federal Law No. 255 states that an employed young mother is entitled to monetary compensation, which her employer must pay.

At the same time, the state reimburses the employer for all expenses associated with payments for pregnancy and childbirth.

However, funds from the Fund social insurance are credited to the organization's account after the employer pays maternity leave compensation.

In general, if there are no unforeseen difficulties, the procedure should be in the following order:

Thus, the enterprise where the woman who went on maternity leave is employed does not spend a single ruble from its budget to ensure payments.

Therefore, to the question of who pays maternity in 2019: FSS or the employer, you can give a clear answer - FSS. And the employer acts only as a kind of mediator between the state and his employee.

Does the state return maternity leave to the employer in absolutely all cases? Of course it is not.

Federal Law No. 255 provides for situations in which the insurance authority has the right to refuse the employer compensation for money.

Such a decision of the FSS is most often associated with the identification in the actions of the employer of the fact of abuse of official powers for their own benefit.

So, refusal to reimburse payments is possible:

Even if the documents submitted by the organization are drawn up in accordance with all the requirements, the employees of the foundation can easily identify cases of artificial employment.

Any employer has the right to appeal against the refusal of the FSS in court, however, practice shows that in most cases the judge renders a verdict in favor of state bodies.

Many people find it illogical that the benefit is paid by the state, but issued by the employer. This raises the question: can you get maternity directly from the FSS?

Until recently, there was no such opportunity, and women received payments only at their place of work. However, since 2011, legislative acts began to actively reform, which made it possible to expand the functions of the FSS.

Thus, a pilot project was launched in several regions of Russia, within the framework of which female workers who have gone on maternity leave can receive their due compensation directly from the state fund.

Among these regions:

• Nizhny Novgorod Region;
• Karachay-Cherkessia;
• Novosibirsk region;
• Astrakhan region;
• Khabarovsk region;
• Tambov Region;
• Kurgan region;
• Novgorod region.

In order to issue direct payments from the fund in the above regions, you must contact the FSS department at the place of registration of the employing organization.

At the same time, the enterprise where the young mother is employed must promptly submit to the social authority data on her average earnings, on the basis of which the amount of compensation will be calculated.

In the rest of the regions, the old principles of calculating benefits (through the employer) are still in force, but situations are provided when a woman can still receive the due compensation through the Social Insurance Fund.

Such cases are associated with the inability or unwillingness of the employer to make payments for pregnancy and childbirth.

Unfortunately, practice is familiar with situations in which an organization withholds benefits or refuses to issue them altogether. What if the employer does not pay maternity payments?

Firstly, it is important to figure out on what grounds the employer is delaying the payment of compensation, and secondly, if it is impossible to reach a compromise, it is necessary to submit an application to the appropriate authorities.

A woman's rights can be violated in the following cases:

• the organization ceases to operate due to bankruptcy;
• the position of the head of the enterprise has not been established, he is hiding from the law;
• there are not enough funds on the accounts of the institution to make payments;
• the employer does not issue benefits without giving a reason.

If you are denied payment of compensation, then immediately contact the FSS... Employees of this body have their own leverage against unscrupulous organizations.

If the fund turns out to be powerless in your situation, then feel free to contact the prosecutor at the place of registration of your company, or file a statement of claim in court.

If a decision is made in your favor, the business manager will be subject to severe administrative fines and you will receive your benefits.

An employed woman in Russia has the right to be on parental leave up to three years old.

During this period, she has the opportunity to exercise her job functions on a part-time basis or work from home.

But not all women enjoy this right, preferring to devote the prescribed three years to raising a child. At the same time, during the entire vacation, the employee retains her workplace and her seniority is counted.

But now three years have passed, and it's time to go back to work.... How long does it take to notify the employer about leaving maternity leave?

Section 256 Labor Code The RF, which defines the rights of a woman who has gone on maternity leave, does not indicate specific deadlines for which it is necessary to notify the management of her return to work.

Nevertheless, it is still worth warning the employer, since a new employee has most likely been found for your position.

As a rule, temporary workers are registered under a fixed-term employment contract, the termination of which the manager must notify the employee at least 3 days before dismissal.

And in order not to put the person who replaced you in an uncomfortable position, it would be most correct to declare your withdrawal in writing at least 4 days before returning to work.

conclusions

The pilot project, which allows receiving payments directly from the FSS, has become an innovative solution in Russian legislation.

Let's hope that soon it will take effect throughout the territory of the Russian Federation: after all, it allows you to receive compensation according to a simplified scheme, thereby eliminating potential conflicts between enterprises and employees who have gone on maternity leave.

And if your employer violates the law, then you should not hesitate to resolve the issue, but it is better to immediately seek professional legal assistance.

Maternity benefit is a kind material assistancepaid to women for the entire period of maternity leave from the Social Insurance Fund (FSS). This type of allowance is also popularly called "maternity".

Who will receive the payment and under what conditions?

The list of those who can count on state support when going on maternity leave includes:

• working women;
• recently lost their jobs due to bankruptcy of the enterprise;
• full-time students of universities, technical schools, colleges;
• female military contractors;
• adoptive parents belonging to one of the above groups.

Maternity Benefit (MA) is guaranteed only to women. Neither the spouse nor other family members can expect to receive appropriate payments. If the pregnant woman continues to work, then the benefit is not paid, as the woman is still receiving her salary. If a woman has the right to both BIR and baby care benefits at the same time, then she must choose one thing.

Who pays?

Payments to pregnant working women at the place of work are calculated by the employer, who reimburses funds from the Social Insurance Fund. If a woman was fired due to the termination of the enterprise, then the application and sick leave are submitted to the social protection authorities. It is not uncommon for the employer to delay the payment of funds, then you can contact the Labor Inspectorate or, with a delay of 2 months or more, the Prosecutor's Office.

Appointment procedure and terms of receipt

1. At the place of work. The employer undertakes to assign the payment of the BiR benefit within 10 days from the date of submission required documents... The full amount of the benefit for all months of vacation is given to the employee with the next salary. If an employee has been working recently and has not provided in time a certificate of the amount of earnings for the last two years from the previous place of work, then the amount of payment is assigned in accordance with the data available to the employer. After the insured person has provided the relevant certificate, the allowance must be recalculated. The amount of maternity allowance overcharged to the employee cannot be recovered. An exception is a counting error or knowingly false information provided by the beneficiary.
2. At the place of study... Full-time students must contact the accounting department of the educational institution. Funds can be transferred in the same way as the scholarship from the budget allocated to the educational institution.
3. In the bodies of social protection. Funds are transferred through a bank or by postal order until the 26th of the next month. The source of the money is the FSS.
4. With direct contact with the FSS. The payment is made directly through the Social Insurance Fund under the Direct Payments project and does not require the mediation of the employer.

The amount of the maternity allowance

The amount of payments under the decree depends on the social status of the pregnant woman:

• hired women receive 100% of the average monthly earnings (the amount before tax is taken into account);
• full-time students receive 100% of the amount of the scholarship;
• female military personnel serving on contract can count on the entire amount equal to the size of the salary multiplied by the number of months of vacation;
• if the length of service of a pregnant woman at the place of work is less than six months, then for each month she will receive an allowance equal to the minimum wage;
• women dismissed due to the liquidation of the organization, the termination of the IP receive for each month of vacation - the amount of 628.47 rubles, which from February 2019 will be 655.49 rubles.

Maternity benefits are calculated using the following formula:

Income for the previous 2 years excluding tax deductions ÷ 731 or 730 (number of days in the specified period) × number of days of maternity leave.

In 2019, the size of the minimum and maximum maternity allowances increased due to inflation calculated by Rosstat. The indexation of the BI allowance and other payments is carried out in accordance with inflation at the end of 2018. Rosstat determined inflation to be 3.5%, which corresponds to the increasing indexation coefficient of 1.035, but later changed this coefficient to 1.043, since in fact inflation was 4.3%.

In connection with the indexation of benefits, two more indicators have changed that affect the amount of payment:

1. Minimum wage rose to 11,280 rubles, which is 117 rubles. more than from May 01, 2018.
2. Limiting base for calculating insurance premiums amounts to 815,000 rubles and 755,000 rubles for the last two years.

Average earnings the employee must not exceed the established minimum and maximum. Consider the current figures according to the table of maximum and minimum payments after indexing.

Minimum allowancefor women employed (to be calculated based on the minimum wage for all days of the period of temporary disability).

• RUB 51,918.90 - with sick leave 140 days;
• RUB 57,852.49 - with an additional 16 days of vacation, 156 days of maternity leave;
• 71,944.76 - for 194 days of maternity leave.

Maximum allowanceassigned to working women.

• 301,095.89 - for 140 days of the decree;
• 335,506.85 - if the vacation is 156 days;
• 417,232.88 - with maternity leave 194 days.

The maximum and minimum values \u200b\u200bmay change if the region has regional coefficients that increase the payout. These amounts can only be obtained by those who became eligible for the corresponding amount after February 1, 2019. Benefits that have already been calculated are not subject to indexation.

Some features of the accrual of funds should be taken into account.

1. When calculating the average monthly income, periods of illness, maternity leave, parental leave are not taken into account.
2. The periods when the employee was released from work are also not taken into account, while the salary was retained in whole or in part.
3. If the employee has been on maternity leave or parental leave for the past two years, then these dates will be excluded from the general calculation. But a woman has the right to replace the time when there was no salary for the previous year or two. This is allowed if the woman receives a large amount.

An example of calculating benefits

Let us consider a possible example of calculating the allowance for BIR using the example of complicated childbirth, in which 156 days of leave are prescribed. Suppose there was no period of disability in the previous two years. Suppose that the salary in 2017 turned out to be 450,000 rubles, and in 2018, the funds received amounted to 522,000 rubles. The number of calendar days in two years, as mentioned above, is 730 days.

From here we begin the calculation of the allowance: (450,000 + 522,000) / 730 × 156 \u003d 207,715.07 rubles.

This amount will be paid in a lump sum to the employee with the next salary after the documents are accepted and calculated. Maternity benefits are tax-free, so the woman gets everything cash immediately.

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Required documents

To receive maternity benefits, the expectant mother must provide the employer with a small package of documents:

• certificate of incapacity for work;
• an application for the provision of a one-time allowance for the BiR (it is drawn up in free form or according to a sample issued by the personnel department);
• for women who have been working for less than two years in this organization, an additional certificate may be provided with the amount of earnings for the last two years from the previous place of employment or from the enterprise where the woman works part-time.

In 2019, a package of documents can be sent to the employer by mail, then certified copies or in electronic form are attached to the letter.

For the unemployed, maternity leave will be processed on the basis of the following documents:

• application for the provision of the corresponding payment;
• a certificate of salary from the place of work or an application for a request for information on the amount of salary;
• a certificate of incapacity for work from the antenatal clinic, signed by an obstetrician-gynecologist.

Sick leave

Payment of benefits for BiR is made on the basis of a sick leave issued to a pregnant woman. It is received in the antenatal clinic, where the pregnant woman is observed. The document prescribes the exact number of days of maternity leave, and sick leave is issued on a specific day. The table will help you figure out when a woman can go on vacation.

In addition to obstetricians-gynecologists in antenatal clinics, sick leave can be filled out and signed by general practitioners (family doctors) or paramedics. If a woman refuses to receive this document for a period of 30 weeks due to her reluctance to leave her workplace and go on maternity leave, then when a pregnant woman re-applies, a certificate of incapacity for work is issued in a general manner. The countdown of the days set by the state still starts from 30 weeks.

The hospital form for BiR is identical to that which is drawn up for general diseases, but there are features of filling:

1. In the field "Reason for incapacity for work" code 05 is indicated.
2. In the section "Exemption from work", column "From what date" the day of the beginning of maternity leave is imprinted. The column "By what date" counts the day when a woman can start work or write an application for parental leave.
3. When contacting a antenatal clinic with registration for pregnancy up to 12 weeks, there must be a corresponding mark.
4. The employer does not need to fill in the employee's TIN (leave the field blank).
5. The line "Benefit amount" remains blank, since the funds are charged by the Social Insurance Fund.
6. All other items are filled in the same way as for other certificates of incapacity for work.

Important! In the column "Registration in early pregnancy (up to 12 weeks)" there should be a mark on the word "yes". This is necessary in order for the woman to receive a lump sum payment. The obstetrician-gynecologist will issue a special certificate confirming the right to receive funds. It will need to be presented to the employer or to the FSS.

The main document is issued, including to women who fall from decree to decree. For adoptive parents of children under three months of age, a decree is also provided for a period of up to 70 days, the paper is drawn up from the moment of actual adoption. But the countdown of 70 days starts from the baby's birthday. If parents adopt two or more babies, then the duration of the decree increases and becomes, as with multiple pregnancies, 110 days.

In 2018, there is a minimum and maximum amount of maternity benefits that can be reimbursed from the FSS budget. Let us recall that the allowance is paid, as a rule, by employers. How much is this?

Minimum bar from January 1, 2018

The legislation guarantees that a woman in 2018 will receive the minimum maternity allowance in 2018. So from January 1, 2018 minimum size the allowance is:

• RUB 43,675.80 (311.967123 × 140 days) - in the general case;
• RUB 60,521.62 (311.967123 x 194 days) - with multiple pregnancies;
• RUB 48,666.87 (311.967123 x 156 days) - with complicated childbirth.

The minimum amount of the maternity allowance for a woman working in an area for which the regional coefficient is established must be increased by the corresponding coefficient.

2018 high: size

The maximum amount of maternity allowance that an employee can receive is limited by the maximum average daily earnings... In 2018 it is RUB 2017.808219. (718 000 rub. + 755 000 rub.) / 730.

As a reminder, the law provides for the following duration of maternity leave:

• 140 days - delivery without complications;
• 156 days - complicated childbirth with singleton pregnancy;
• 194 days - complicated labor with multiple pregnancies.

Thus, the maximum amount of maternity allowance in 2018 will be:

• RUB 282,493.15 - with normal childbirth (2017.808219 x 140);
• RUB 314,778.08 - with complicated childbirth (2017.808219 x 156);
• RUB 391,454.79 - with complicated multiple births (2017.808219 x 194).

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These maximum dimensions from January 1, 2018 in connection with the increase in the minimum wage will not change. The increase in the minimum wage affects only the change in the minimum "maternity". See “Minimum Maternity in 2018”. Also, the indicated amounts are not subject to indexation from February 1, 2018. These amounts will not change throughout 2018.

In 2018, to calculate maternity benefits, take employee earnings for 2016 and 2017, not 2016 and 2015. Because of this, the maximum amount of payments that can be taken into account in the calculation increased to 1,473,000 rubles. (718,000 + 755,000). In 2017, the salary was limited to 1,388,000 rubles. (670,000 + 718,000).

The state supports women who decide to have a child. The type and amount of assistance depends on the life situation and the fact of official employment.

Types of assistance from the state

The state supports women who decide to have a child. The type and amount of assistance depends on the life situation and the fact of official employment.

The Maternity Benefit 2019 has a low and high threshold. Let's figure out where to go for money. What size of payment can women expect in different situations.

The legislative framework

The spending of budgetary funds and the FSS is carried out exclusively on the basis of laws Russian Federation... Basic principles for calculating benefits:

• Transparency - the size of all payments is determined according to a single method;
• Versatility - recipients have the opportunity to check the correctness of charges;
• Legality - regulatory authorities check specialists in order to protect the legal rights of women in labor.

Maternity payments in 2019 are calculated based on the following indicators:

• average earnings of a woman for the last two years of work / service;
• the minimum wage (minimum wage) - 11,280 rubles. ;
• the maximum base of contributions to the Social Insurance Fund (FSS) - 815 thousand rubles;
• students - based on the amount of the scholarship received;
• dismissed in connection with the liquidation of the organization - 300 rubles / day;
• military personnel - based on the amount of their money allowance.

Maternity payments are calculated by the employer or by the social protection authority. Financing of this type of state support comes from:

• budget;

When calculating maternity leave, a specialist must rely on the paragraphs of such laws:

1. № 81-FZ from 19.05.1995 (when determining the amount of assistance to non-working women);
2. No. 255-ФЗ dated December 29, 2006 (the code accrues payments to citizens insured in the FSS).

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Who is entitled to maternity

The conditions for the accrual of state aid to women in childbirth are legally fixed. It is provided to women who meet the following criteria:

• employed for whom contributions to the Social Insurance Fund are paid;
• dismissed in connection with the liquidation of the organization (within a year by the time of the appeal);
• students and pupils receiving full-time educational services;
• contract servicemen and law enforcement officials;

adopted a child and related to the above categories.

Basis for charges

The main document giving the basis for calculations is a certificate of incapacity for work. It is issued by a medical organization that monitors a future woman in labor. The sick leave period depends on the severity of childbirth and the number of fetuses:

Calculation procedure

Having received a hospital accountant, he must calculate the size of the employee's average earnings for the last two years. In 2019, 2017 and 2018 are taken into account:

1. The total income for each of the periods is determined. Average earnings for each year should not exceed a certain maximum. To date, the amount of annual income when calculating benefits should not exceed 815,000 rubles.
2. Their sum is divided by the number of days (730 or 731, if some of the years are leap years).
3. The number of days is reduced by the following periods:
   • temporary disability;
   • maternity leave;
   • parental leave;
   • the period of the employee's release from work with full or partial retention of wages, if the retained wages no insurance premiums were charged for this period.
4. If the indicator is below the minimum wage, then 11 28 0 rubles are taken into account.

The calculation of the amount for sick leave is made by multiplying the received value of the average earnings by the number of days indicated in the medical document (sick leave).

Hint: part-time women have the right to get sick leave for childbirth at all duty stations.

If a woman, before going on maternity leave, was also on parental leave, maternity leave, she can replace these days with another period (for example, the previous year or two). This recalculation will lead to an increase in maternity benefits.

Limitations of charges

The maximum and minimum amount of this type of assistance is legally established. It depends on the constants set by the government for a certain period:

1. The minimum depends on the minimum wage and is:
   • regular RUB 51,918.9 ;
   • for difficult childbirth - 57,852.49 rubles. ;
   • when twins are born - 71,944.77 rubles.
2. The maximum is determined based on the insurance base of the FSS:
   • regular sick leave - 301,095.89 rubles. ;
   • with complications - 335,506.85 rubles. ;
   • multiple pregnancy - 417 232.88 rubles.

Note: the indicator of the insurance base in 2019 was determined by the sum of a similar constant for the previous periods:

• 2017 - 755 thousand rubles;
• 2018 - 815 thousand rubles.

In practice, they use restrictions on the indicator of the average salary. They are obtained from the above values:

• the maximum in 2018 - 2232.88 rubles. ;
• minimum (according to the minimum wage) - 380.22 rubles.

Example

Ivanova I. issued a maternity leave in February 2017. She granted a 140-day sick leave (no complications, singleton pregnancy).

Payment :

• for 2015 she was charged 640 thousand rubles;
• for 2016 - 700 thousand rubles;
• Ivanova I. took sick leave twice in total for 18 days;
• we determine the average salary:
  • (640 thousand rubles + 700 thousand rubles) / (731 - 18) \u003d 1,879.38 rubles .
• ivanova's average salary was below the maximum threshold;
• sick leave:
  • RUB 1 879.38 x 140 days \u003d 263,113.2 rubles.

Maternity to a non-working woman in labor

Women for whom contributions to the Social Insurance Fund are not made receive a different allowance. Its size depends on the social status of the recipient:

1. A fixed payment (in the amount of 300 rubles / day) is due to women in labor who were dismissed within a year by the time they applied from their place of service in connection with:
   • with the liquidation of production;
   • termination:
     • individual entrepreneurship;
     • powers of a private lawyer or notary;
     • activities of other persons subject to licensing under the law;
2. Student women receive an allowance in the amount of a scholarship.
3. Women in the military and law enforcement officials receive support based on their allowances.

About timing

The procedure for transferring funds is described in Law No. 81-FZ. The regulatory act establishes the following rules:

1. An application for benefits must be submitted no later than six months after the end of the sick leave.
2. The employer is obliged to calculate the allowance within 10 calendar days. The allowance is paid on the day the next salary is paid.

From the above it follows:

• a woman brings a disability certificate to the enterprise to 30th or 28th (with multiple pregnancy) week;
• they are obliged to calculate it within ten days;
• additional (if any) must be brought no later than six months from the date of its end;
• accruals will also be made in 10 days;
• the allowance is paid in one amount at once.

How are maternity leave in production

To assign benefits, you must provide the following papers to the manager:

• the passport;
• sick leave;
• certificate of early setting on accounting (if any);
• application for granting leave in free form;
• information from the previous place of work (if necessary):
  • about the average salary;
  • about the periods that should be excluded from the calculations.

What documents are submitted to social protection

The women who were dismissed a year before applying for a woman in childbirth apply for benefits to the social security authorities. They need to provide the following documents:

• application (the form will be provided on the spot);
• the passport;
• disability sheet;
• certificate of setting on accounting in early pregnancy;
• work book (another document confirming the fact of dismissal from the last place of service);
• a certificate from the employment authorities about registration as unemployed.

It is allowed to submit a package of documents:

• personally;
• through a representative (power of attorney is required);
• by post with a list of attachments;
• through the portal of State Services.

Features of the appointment of maternity to individual entrepreneurs

According to the law, individual entrepreneurs receive the right to pay sick leave from FSS funds only if they voluntarily transferred contributions to this body for at least six months. Moreover, the amount of assistance depends on the size of the minimum wage.

To receive money, individual entrepreneurs apply directly to the FSS. You must provide:

• the passport;
• free-form application;
• certificate of the date of registration;
• sick leave.

If an individual entrepreneur additionally works under a contract for another person, then mandatory contributions to the Fund are made for him. Consequently, this person receives the right to maternity leave, as employed.

Important: an individual entrepreneur working under a contract can count on two types of maternity leave:

1. Through the Social Security Fund.
2. Through an employer.

Who finances the benefit

If maternity is issued at the place of work / service, then the employer transfers the money to the recipient's account. However, he is not using his own means. The logic of the process is as follows:

1. Employers pay employee contributions to the Social Insurance Fund. Offsets are made every month.
2. On admission sick leave the company requires money for their financing from the FSS.
3. Thus, the employer transfers to the woman in labor not his own funds, but the money of the Fund.

For information: sometimes you have to seek the payment of maternity in court. It happens:

1. When an enterprise is preparing for bankruptcy.
2. The company's accounts were seized.
3. Employer:
   • disappeared;
   • closed by the time of the call.

Regional programs

In some subjects of the federation, women in labor receive regional maternity benefits. It is financed from the local budget. For instance:

1. Residents of the Volgograd region receive an additional 500 rubles. per month, if they live in low-income families, if the family has more than three minor children - 555 rubles, the student family receives an allowance in the amount of 1000 rubles per child.
2. Poor women:
   • Penza region can claim 580 rubles. per month when registering in early pregnancy;
   • Tomsk - 300 rubles. (from the fourth month to the month of delivery).

October 10, 2017, 22:23 Jul 2, 2019 15:40