The calculation of maternity leave must be made based on existing provisions in the law. The Labor Code of the Russian Federation divides this period into two: maternity leave and parental leave. It is provided to working women, and in order to make the right calculation, you need to determine the date of maternity leave.
Maternity leave
Despite this name, it most likely refers to sick leave, since a gynecologist gives him a certificate of incapacity for work, which shows the date of its beginning and end. A woman can go on such leave after reaching thirty weeks. As a rule, its duration is 70 days before birth and 70 after. These terms can be shifted by the doctor in the following cases:
- if labor is complicated;
- with multiple pregnancy;
- if the adoption of a child under the age of 3 months.
Then the calculation of maternity leave is as follows:
- with complex births, prenatal rest remains the same as in the general case - 70 days, and postpartum increases by 16 days and, thus, is 86 days;
- if the birth of twins, triplets and more children is planned, then the period for calculating maternity leave is 84 days, and the period included in it after childbirth is 110 days;
- in the third case, leave after adoption is granted up to 70 days.
As you know, gynecologists determine the exact date of birth infrequently. Deviations from it can be a fairly significant time period - up to several weeks. However, the sick leave dates, both when shifting forward and in the opposite direction, are not recounted.
A woman who is going on maternity leave can count on a one-time allowance, which is paid depending on the number of days indicated on the sick leave. Formally employed potential mothers can immediately receive about four of their salaries.
Together with the calculation of sick leave on maternity leave, a woman must submit the following documents to the personnel service of an economic entity:
- a certificate of incapacity for work, which is received at the medical institution a few days before leaving on maternity leave;
- certificate of registration for pregnancy up to the 12th week, which is provided in case the woman wants to receive an additional payment (state encouragement of early registration);
- application addressed to the head of the business entity;
- certificate of average earnings in previous jobs, if any.
Holiday to care for the child
The calculation of maternity leave in 2018 involves taking into account this period. According to the current legal documents, you can be on parental leave until the child reaches the age of 3. However, at the same time, maternity leave payments are calculated only until the children reach the age of 1.5. Despite the fact that the payment of benefits ceases, a woman can afford to deal with only a child in the next 1.5 years, if the family has the appropriate financial capabilities.
To calculate benefits on maternity leave, the employer must submit the following documents:
- a copy of the applicant’s passport;
- a certificate confirming that this allowance will not be paid to the other parent (it is received from the place of work of the last or the corresponding territorial branch of the Social Insurance Fund, if he is not officially employed);
- application addressed to the head of the business entity;
- copy of the birth certificate of the child.
Thus, maternity leave includes maternity leave, as well as child care. Its division into two periods is due to the fact that only a woman in childbirth can go to the antenatal, while a father or other relative can go on parental leave, who must present the same documents and stop actually working for this time.
At the birth of children, the calculation of maternity leave should be preceded by the issuance of a one-time payment, which is made at the request of an employee of a particular business entity.
Payout calculation
They are carried out in one amount by determining the average daily earnings and finding the product of the latter with the number of days of maternity leave. The calculation of maternity leave is carried out in six stages:
- The estimated period is determined, which is usually taken as the previous two years before pregnancy, but they can be replaced by other ones if the employee was on maternity leave at that time.
- Salary data is collected for this period. If a woman in the billing years worked not in one business entity, but in several, then she must provide the employer with a certificate in the form of the Ministry of Labor No. 182. If she did not work in some months from the billing period, then the salary at this time is equal to the minimum wage on this date. Many people get a higher salary compared to the minimum, so this alignment is not very beneficial for them. But if the experience of the woman in labor for the billing period is less than six months, then the benefit will be calculated according to the minimum wage for all months.
- The salary to be accounted for for the billing period is determined. It is calculated by summing the part that included personal income tax. Only those accruals for which the employer made insurance contributions to the budget are included, that is, the amount of temporary incapacity for work, as well as the amount paid upon exemption from work while maintaining salary, will not be taken into account.
- The total amount of salary for the year should not exceed the limit with which the payment will be made. More precisely, it may be larger, but only the maximum amount will be taken into account in the calculation of the sick leave for maternity leave. In 2016, it amounted to 716,000 rubles, and in 2017 - 755,000 rubles. For those women whose income was less than the minimum wage, equating it to this value would be the best solution.
- The average daily salary is calculated. To do this, use the ratio of total earnings for the billing period to the total amount of days for it, minus those of them on which sick leave fell.
- Maternity leave is calculated in order to determine its duration, which determines the amount of the allowance provided. In this case, the average daily earnings are multiplied by the number of days of the described period. It should be borne in mind that childcare payments make up only 40% of the average daily earnings. They are issued every month on the day the salary is issued. When working part-time or at home, benefits continue to be paid. However, when going to work full time, it is canceled.
It should be borne in mind that payments are not subject to personal income tax, and the employer does not pay insurance premiums from them.
Payment Procedure
The calculation and payment of maternity benefits is carried out by the employer. However, he spends his own funds only for a short time interval, due to the fact that the money spent is reimbursed to him at the expense of the FSS.
The calculation of maternity leave is carried out in several stages:
- A woman must present the maternity leave certificate to the employer.
- Based on this, the accountant will determine the size of the payment, after which the benefit will be transferred to the employee’s bank card (if such a method of obtaining salaries was provided earlier).
- The employer submits a package of documents to the FSS.
- The fund checks them for authenticity and compliance, after which there is a reimbursement of the spent funds to the business entity.
If the FSS suspects that some of the documents are not authentic, then it may refuse to reimburse the employer for expenses. The following factors can alert the fund:
- An employee got a job in an economic entity immediately before going on maternity leave, and it must be understood that cases when a woman had never worked before would look most suspicious.
- The employee received a substantial increase in salary before leaving for sick leave.
- In the staffing of the business entity, a position appeared simultaneously with the advent of a new employee.
- Very high salary for such a position.
- An employee takes a position without having specialized education for this.
Even if with the help of cunning loopholes it is possible to get money, the FSS will be able to force them to return them in the future.
The state protects those employees whose employer is being liquidated, the founders are hiding, or they do not have enough material resources in the current account. In this case, benefits are paid by the FSS. For this, a woman needs to contact the territorial fund with the relevant documents. Here they will independently verify them, calculate and pay the allowance.
Changes in the current year in payments under the decree
The calculation of maternity leave in 2018 is carried out according to the same principles that were stated earlier. But it must be borne in mind that this year the increase in the minimum wage is envisaged twice - in January it increased to 9,489 rubles, and from May to 11,163 rubles. At the same time, regional authorities can increase it. If business entities do not appeal to the Ministry of Labor with a protest, then they must accept the regional minimum wage.
Starting January 1 of this year, an additional allowance has been established for families at the birth of a child, if the income per family member does not exceed 1.5 times the minimum wage in this federal subject. It will be paid until the child reaches the age of 1.5.
Also this year and from February 1 of each subsequent year, benefits will be indexed.
Maternity leave calculation
You can do it yourself or use a special online calculator for this purpose. In both cases, you need to know the estimated date of birth and the date of the first day of the last menstruation. The first can be determined using obstetric, when the date is determined by the last ovulation, or gestational methods. When using the gestational method, ultrasound results are used. If the latter is applied, then the decree, as a rule, is delayed by 2 weeks.
From the expected date of birth, 10 weeks are counted in the opposite direction when expecting one child or 12 - with multiple pregnancy.
You can also make a calculation, taking as a basis the date of the last menstruation. In this case, it is counted from it for 30 weeks with a single pregnancy and 28 for a multiple.
When adjusting the terms according to the results of ultrasound, you need to look at the period indicated in the conclusion, and then count the number of weeks to 30.
When using the online calculator, the dates indicated earlier are entered into it for calculating the period of maternity leave, and as a result, the program will display on which day you need to go on it, the number of days remaining before that and the gestational age at the time of calculation. This, judging by the reviews, is a very convenient program.
Calculation of sick leave after maternity leave
Upon completion, two factors affect the amount of temporary disability benefits:
- The average salary for 2 years, which is most preferable for a particular woman.
- Total work experience. If an employee worked on official work, then with the experience of 8 years or more, she will receive 100% of earnings for the billing period, if it was within 5-8 years - 80%, with less - 60%. If it does not exceed six months, then they will pay on the basis of the minimum wage.
When caring for a child for the first 10 days, they will pay the money that is laid according to the length of service received. In the following days, payment will be 50% of the amount that was received in the billing period.
If the child, after the mother’s decree, is admitted to the hospital, payment is made in the amount determined by the length of service.
If, after the decree, the woman is going to quit the employer, but gets sick, then the employer must pay her sick leave. However, this rule applies only to her and does not apply to child care.
To pay sick leave after maternity leave, you must do the following:
- Hand over the certificate of incapacity for work to the employer.
- Write a statement about the choice of two years to determine the amount payable - if this is not done, the last 2 years will be selected by default, which may be disadvantageous to the applicant. It must be remembered that income can be taken into account not only from this employer, but also previously received from another or other of them, the salary must be confirmed by a certificate in the form of 2-personal income tax.
- The calculation of the sick leave after maternity leave will be done by the accounting department within ten days after the submission of the application and the certificate of incapacity for work.
A woman will receive money on the day the salary is paid.
The application may be made in random order, while it must contain the following information:
- it must be requested to replace, in accordance with Article 14 of the Federal Law No. 255-, years (with their indication) by years (with the indication) in the billing period;
- identifying the person data, including F. I. O. and the position held by the employee in the business entity;
- its name, moreover, in order to avoid disagreements, indicate the full name.
At the end, a date and signature are required.
If a woman quits from this business entity with a transfer to another, then the payment will be made by the last employer. In this case, she must take a 2-NDFL certificate at the old place of work.
Compensation paid on sick leave issued after maternity leave is calculated according to the formula:
- the total salary for the billing period is multiplied by the labor coefficient, divided by 730 - the average daily payment is obtained;
- after which there is a product of the number obtained with the number of days indicated on the sick leave.
It should be remembered that this amount is already taxable.
Rest after maternity leave
In addition to the described type of vacation, the traditional calendar paid is not canceled. It can be taken both before the decree and after it. The calculation of maternity leave in this case does not apply to the calendar.
Holidays after the decree are calculated based on the average monthly earnings of the employee for the last year of work. At the same time, only actually worked time is included in it, excluding pre- and postpartum rest. The amount is determined by adding the payments made over the past year, followed by dividing by 12 and 29.3. This will give the average daily salary, which will be used to calculate the size of vacation pay.
Payment must be made within 3 days after the signing of the order by the head. In addition to salary, the formula includes the following payments:
- allowances;
- district coefficients;
- length of service and various rewards;
- indexing;
- allowances and surcharges;
- premiums.
It must be remembered that the time spent on maternity leave is equated with work and goes into the experience, in connection with which vacation is also accumulated during this time.
The actions of the woman in labor with a delay or non-payment of benefits
First of all, it is necessary to re-read the employment contract and determine the “white” salary, including various allowances and bonuses, which should also be reflected in it. When a part of the salary is in the “gray” segment, it is not taken into account by the FSS, and therefore does not affect payments on maternity leave.
Benefits are paid only after writing the corresponding application.
If an employer is dishonest, an employee can apply to the FSS, the prosecutor’s office or the court. The latter body in most cases takes the side of pregnant women, after which bailiffs are involved in securing its decision.
Finally
Calculation of maternity leave is carried out by the accounting department of an economic entity on the basis of a sick leave, which is issued to a woman who plans to suspend work activities during childbirth and child care. The described methods will allow a woman in labor to check on her own the correctness of the calculations made and use the most favorable settlement period for her to receive the highest payment.