Calculation of maternity benefits: rules and examples

The state is obliged to support and protect young women who are in an interesting position and are preparing to become mothers. One of the methods of support is the right to receive benefits, which is one of the types of insurance coverage for Russian citizens.

This year, a one-time maternity allowance is provided for the period of birth of the child to employees subject to social insurance and is not paid to non-working women or citizens who do not have an official income from which insurance contributions would be made.

The allowance is paid as compensation (insurance coverage) for the fact that for some time in the prenatal and postpartum period (usually before delivery seventy days and after delivery seventy days) a woman will not be able to work and earn income.

Normative acts

The calculation of maternity is governed by two basic laws:

• Federal Law No. 81, which describes state benefits for citizens who have children;
• Federal Law No. 255, explaining the conditions for the payment of disability benefits to citizens of the country.

Who pays and receives maternity?

Only the mother of the unborn baby has the right to receive maternity allowance. No other relatives of the newborn baby can receive this benefit.

Which of the expectant mothers can receive maternity allowance:

• Pregnant women with formal income.
• Unemployed pregnant women registered with the employment service at the place of registration (residence).
• Women who own their business. The only condition is deductions in the form of contributions to the FSS over the past six months.
• Citizens who are full-time students of educational institutions.

The size of maternity leave is calculated based on the average wage of a woman for two years preceding the decree:

• working employees take an average income;
• full-time students have a scholarship;
• for women working under contract in the ranks of the Armed Forces of the Russian Federation - the amount of the assigned monetary allowance;
• employees of penitentiary institutions or customs authorities - the amount of allowance.

Income tax is not withheld from maternity allowance. These benefits are listed by the tax agent, the employer. He receives one hundred percent compensation from the FSS.

Calculation of maternity according to the scheme

First, the employee brings the disability certificate from the antenatal clinic, where she is registered, to the employer. Based on this document, she goes to paid sick leave.

Sometimes employers in addition to the sick leave for the appointment and payment of maternity benefits are asked to draw up the following documents:

• a certificate from existing policyholders on the non-assignment and non-payment of this benefit;
• an application for replacement of billing years to increase the amount of benefits;
• individual taxpayer form 2 personal income tax from the previous place of work;
• application for benefits.

Where to expect mother to give the collected documents:

• working women - in accounting at the place of work;
• students - to the dean of full-time education;
• unemployed citizens - to social services at the place of registration.

If a woman before maternity leave worked in more than one organization (enterprise), then she needs to decide which employer to apply for benefits. One employer only pays benefits. In this case, it is necessary to provide a document stating that other tax agents do not pay.

If a woman changed her job, then data on the average wage for two years from all duty stations are taken into account.

If a woman goes on the second (subsequent) leave after the first B&B leave, then the calculation is based on the indicators for the two years preceding the first maternity leave.

If a woman is on parental leave, then the average income of previous years is used. No indexation of wages is made.

For the entire period of temporary disability of a woman, benefits are paid by the current employer or the country's social insurance fund. The calculation of the hospital maternity leave takes into account the following points:

• The average daily income for the last two annual periods (seven hundred and thirty days) preceding the year of care leave in the general case.
• At the same time, the start date of the sick leave is important for the choice of periods. Only the full calendar year from January 1 to December 31 is used in the calculation.
• If a woman from two years used for the calculation worked for a certain period of time (year, month or day), and the rest of the time was unemployed, then when calculating the average income per day, it is still divided into seven hundred and thirty days (or seven hundred and thirty-one) .
• Minimum wage.

If a woman did not have income for two settlement years or it was small, then the calculation of the maternity sheet is equal to the minimum wage multiplied by twenty-four months and divided by the sum of days for two years. Limitations of maternity allowance for the calendar month minimum wage do not exist. There is no need to calculate daily allowance and compare it with daily earnings. Maternity allowance is calculated according to the described formula and paid to the employee.

As a rule, the issue of a sick woman to a pregnant woman is carried out at the place of her registration at the thirtieth week of pregnancy (twenty eight weeks for multiple pregnancy). The design and calculation of the maternity sheet for the expectant mother, on the basis of which the holiday is taken, is carried out as part of the regulated procedure. When filling out a disability sheet, the following rules are taken into account:

• entries are made in the cells allocated for them;
• Fields are filled, starting from the first cell;
• data does not protrude beyond the cells, do not touch them;
• entries are made out in Russian in letters of the printed font, gel or capillary pen, black paste or using a computer;
• Errors and corrections are not allowed.

A certificate of disability is issued by a physician observing pregnancy personally for the entire decree, without the decision of the medical board and the corresponding signature of its chairman. In all other cases, the period of stay on sick leave for more than forty days should, according to the law, be established by a commission of several doctors (after setting up for the first time for up to ten days and subsequent extension for a period of up to thirty days) with the signature of the chairman of the commission.

The modern document management system allows the calculation of maternity quickly and easily for the employee to understand.

The expectant mother during the period of bearing and the birth of the child does not need to worry much about these organizational issues. She needs to devote all her attention to her well-being and the health of her future baby, to listen to the advice of doctors, to prepare for motherhood.

The only way out is the minimum wage

When calculating maternity experience matters. The cases of applying the minimum wage for calculating benefits are as follows:

• if the employee has an insurance experience of not more than six months;
• if the average employee’s earnings for a month is less than the minimum wage;
• if there was no earnings.

The first case occurs when a woman is just starting her labor activity, and her experience is minimal. The second and third cases are observed when a woman did not work for two billing years or worked only partially (this average monthly income is less than the minimum). It is possible that the woman worked, but did not have an official income from which insurance contributions were deducted. Her income will also not be taken into account when calculating maternity allowance. The calculation should be carried out from the minimum wage.

The value of the minimum wage is taken on the date of maternity leave. Until the first of July last year, the minimum wage is seven and a half thousand rubles. The minimum wage on January 1 of this year will be slightly less than nine and a half thousand rubles.

If the length of service is less than six months, then the maternity allowance for the full calendar month cannot be more than the minimum value. When calculating maternity allowance, we first take the average daily earnings, then multiply it by the number of vacation days. Next, you also need to calculate the daily maternity allowance from the monthly minimum wage, and then compare it with the average daily wage. Since each month has a different number of days, it is necessary to calculate the daily minimum wage allowance for each month separately.

The maternity allowance calculation algorithm is as follows:

1. The average income (wage) per day is considered. For the correct calculation of the size of the benefit, it is necessary to take into account such an indicator as the maximum total base for calculating contributions to the insurance fund. This value is not constant, it increases annually.
2. A maternity allowance based on a monthly minimum wage is considered.
3. The value of paragraph one is compared with the value of paragraph two. Choose the smallest of the two. We use it to calculate maternity.

Term for applying for benefits

When can a woman apply for the appointment and payment of maternity allowance? The legislation provides for a sufficiently large period for circulation - six months from the end of maternity leave. It is worth remembering that when new documents appear or if you want to recalculate the benefit in another way, you have the right to apply for the recalculation of benefits to the tax agent within three years.

Then, after the appearance of the child and the presentation to the personnel department of the birth certificate of the baby, the woman submits an application for leave to care for the baby up to three years and goes on vacation. It is worth knowing that the law allows an employee to interrupt her vacation and go to work for the performance of her duties (the number of exits to work is not limited).

Before pregnancy, a woman may already be on parental leave. To calculate the payment, she has the right at her own discretion to replace a year or two years with other periods of work.

What reduces the amount of payments?

Benefits not taken into account in calculating maternity benefits:

• Payment on temporary disability sheets.
• Payment for the care of a disabled child.
• Payment of maternity leave.

All other payments in the calculation of maternity are taken into account. The payment of benefits for many expectant mothers is the key to their financial stability until the beginning of the payment of benefits once a month for a child until they reach one and a half years. Therefore, many of them are concerned about the question of whether maternity payments are included in the calculation of future maternity payments. The answer is no, therefore, if in the years included in the calculation of maternity allowance, you have been on maternity leave or maternity leave for a certain number of days, then you can replace the year (s) with previous annual periods if you wish. Replacement of settlement periods on other grounds is not possible.

How many days on maternity leave?

Calculation of maternity days - the basis for calculating the amount of benefits. When calculating the following points are taken into account:

• general medical indications;
• pregnancy conditions (the number of fetuses is one or more than one);
• the requirement for wellness procedures before delivery (for women in the resettlement area);
• the process of delivery (natural childbirth, cesarean).

The decree is counted from the thirtieth week of pregnancy if a woman is carrying one child, and from the twenty-eighth week when carrying twins. Maternity leave when carrying twins increases to eighty-four days before childbirth and one hundred and ten days after.

In order to conduct wellness procedures outside the resettlement zone for pregnant women who are constantly or carry out their work activities in the territory with the right to resettlement, a prenatal period of ninety calendar days is established.

After the child arrives and reaches the age of three, a woman can take annual leave from work after maternity leave. The calculation is as follows:

• A woman draws up a written application to the employer on the provision of unused vacation days. Twenty-eight days are provided to each employee annually. In hazardous work, the period of vacation may be extended. The employer has the right only to increase the period of paid leave, but not to shorten it. All changes must be spelled out in the employee's employment contract.
• The employee may additionally request days of future leave after maternity leave. Calculation and the right to do so are at the discretion of the employer, but only if they have worked for this company for more than one year.

Some mothers prefer not to wait for the completion of parental leave, but use the unspent days of annual leave before the start of the period for the care of babies up to three years at the time of termination of payments on the disability sheet.

Insurance premiums

The calculation of premiums includes maternity rates. Employees who are on maternity leave, on leave at their own expense, or on maternity leave are persons subject to insurance. They must be taken into account in the calculation of contributions.

Section three is filled in by payers for insured persons for the last three months of the estimated time period. If the employee was on vacation without saving earnings during the reporting period, section three must be completed, but section three, paragraph two is not completed.

Unemployed Moms

The calculation of maternity workers is carried out regardless of the type of their employment contract (urgent, unlimited).

What should a woman do if she does not work anywhere during pregnancy, that is, does not have official earnings? These women include:

• expectant mothers who do not have an officially registered labor relationship;
• Citizens working under a GPC agreement;
• women dismissed for the calendar year before pregnancy due to liquidation of enterprises or termination of activity of the owner of a private business (entrepreneur);
• full-time students.

Dismissed citizens are paid a fixed amount:

• six hundred thirteen rubles fourteen kopecks per month on maternity leave;
• three thousand sixty five rubles sixty nine kopecks per month for the first child up to one and a half years;
• six thousand one hundred thirty one ruble thirty seven kopecks per month for the second and subsequent children up to one and a half years.

Moms who are full-time students receive maternity allowance in the amount of a monthly stipend.

2018 changes

What new is preparing the maternity calculation in 2018 for expectant mothers?

The minimum wage on January 1, 2018 will amount to 9,489 rubles.

The maximum calculation amount for a hospital maternity leave will be 282 106.70 rubles for 140 days, 314 346.24 rubles for 156 and 390 917.76 rubles for 194.

The base for calculating maternity in 2018 is 815 thousand rubles.

Calculation rules are important for expectant mothers. Consider two examples of calculating maternity in 2018.

The conditions of the first case:

• Pregnancy is singleton.
• The period of maternity leave from February 1 to June 20, 2018 is one hundred and forty days.
• The monthly salary is 30,000 rubles during 2016 and 2017.
• The average daily earnings for 2016 and 2017 are 984.95 kopecks.
• The allowance from the FSS will amount to 984.95 * 140 = 137,893.00 rubles.

Data from the second case:

• Pregnancy is multiple.
• The period of maternity leave from March 1 to August 3, 2018 is one hundred fifty six days.
• In 2016, there is no income. A monthly salary of 40,000 rubles during 2017.
• The average earnings per day for 2016 and 2017 is 656.63 kopecks.
• The allowance due to the FSS will amount to 656.63 * 156 = 102,434.28 rubles.

The main examples of calculating maternity in 2018 show that before starting a decree it is better to have an official income for two years.