Pregnancy is an important and very difficult process in the life of every woman. At this time, her body is changing, and she herself is learning to think for two. After giving birth for quite a long time, she is in a helpless state, as she cannot provide for herself. It is good if she has help in the person of her spouse, but still it is very difficult to manage without a benefit. So it is worthwhile to find out in advance how a maternity leave is issued.
The beginning of the way
So, the pregnancy was confirmed, but do not immediately notify everyone and everything about it. First you can safely plan your maternity leave. Of course, provided that you have a job or you are in search. Even with a new job on maternity leave, you will leave with a manual, but just do not change the job shortly before delivery. Your payments in this case will drop sharply in size. But with the usual work, going on maternity leave will be calmer and easier. You have experience and have established themselves in the eyes of management. Start by going to the antenatal clinic where you will be assigned the necessary tests and registered. A certificate of this will serve as a kind of "free" in case of unscheduled business trips, work on weekends or holidays. If you feel unwell, you have every right to ask for a reduction in working hours or the transition to easy work. True, at the same time, maternity payments can be adjusted downward.
The truth is on your side
A pregnant woman is well protected by law, so she can be confident. She certainly does not have the right to dismiss her from work, and even after leaving on maternity leave, her place remains. But most likely, the employer will try to save on such an employee by looking for tricks in the law. So it’s worth learning the Federal Law by heart and citing it for any attempt on rights. So, how, by law, to issue a sick leave for pregnancy and childbirth? Remember that you can go on maternity leave at the 30th week with a singleton pregnancy. If the pregnancy is multiple, then by the decision of the doctor from the antenatal clinic, you can rest already at the 28th week. At the same time, do not forget to use the next vacation. If you didn’t walk it, then you can go on maternity leave at the 25th week. The fact that you will soon need a maternity leave, inform the employer in advance, on average, for a couple of months. By law, you are not required to report your “interesting position” as long as you want, but this will not only be disrespectful to the leadership, but also short-sighted, especially if you want to prove yourself in a good way. Still, after the decree, you should not go to this place and even temporarily leave it to the mercy of fate. It will take time for the boss to find you a replacement.
Do not be afraid to take your own
Sometimes the employer wants to play at the location of the subordinate and tries on the role of a suffering loss. Calm down, your maternity hospital does not hit anyone in your company. All payments are returned by the state, so you just get what is due to you by law. So at week 30, feel free to bring a sick leave sheet to the bookkeeping with an indication of the term and the estimated date of birth. At the same time, take a certificate of registration up to 12 weeks. This paper will bring you extra money. If the payment is delayed, then you have every right to file a complaint with the prosecutor or the labor inspectorate. That's how you are protected. By the way, be aware that after decree you can go on annual paid leave. If everyone in your family is employed, then you can choose who will go on parental leave. It can be any member of the family. If you have twins, both parents can go on vacation!
By amount
So, you have issued a sick leave for pregnancy and childbirth. What's next? Get paid and get ready for the long-awaited replenishment in the family. It will be interesting to know how much you can count on. For early registration, up to 12 weeks, you are entitled to a federal payment. It is relatively small, only 550-600 rubles. You can apply for it within a year from the birth of the baby.
The second payment - the largest - is the maternity allowance, which is calculated on the basis of your earnings for the previous 140-198 calendar days. If we take a concrete example, then for 2015 the amount ranged from a minimum of 27.5 thousand rubles to a maximum of 228.6 thousand rubles. Mostly the amount is determined by the size of the official salary and on average it is 150 thousand.
Move on
The above is not all. Also, a pregnant woman is eligible for federal payments at birth. This is a one-time allowance, which is 16.8 thousand rubles. To get it, you need not to hesitate and apply for payment no later than one year from the date of birth of the child. And, of course, a maternity leave certificate gives you the right to receive a monthly childcare benefit until he turns one and a half years old. The size of such a benefit is not as large as we would like - only 40% of the average earnings of an employed person. Thus, an unemployed lady will receive about 3.1 thousand rubles, and women receiving a minimum wage can count on 3.7 thousand. Accordingly, at the birth of two or more children, the benefit increases at least twice.
Each region also has its own childbirth payments. You can consider them using the example of Moscow. Here you need to go to the Social Security Administration with copies of your passport and birth certificate of the baby and write an application for a regional payment at birth. In the capital, it is 5.5 thousand rubles.
And, by the way, about benefits, in many maternity hospitals you are entitled to free sets of baby clothes, dairy products for baby food and prescription drugs, and a child under seven years old has the right to travel by public transport for free, to visit museums, zoos and exhibitions.
Give me only the deadline!
It has already been said that a woman can go on vacation in the 30th week, but the term of the sick leave for pregnancy and childbirth remains a secret. So, in the standard case, when the pregnancy proceeds smoothly and calmly, the sick leave is given for 140 days. With complications, it can be extended up to 156 days. If two or more children are born, then the increase reaches 194 days. A parental leave is granted for 1.5 years with payment and can be extended up to 3 years, but only with compensation from the authorities. So you yourself can decide how much you want to go to rest. Either write a statement for 1.5 years, or immediately for 3 years.
Calculation Procedure
So, here it is, the main question - how is the calculation of the sick leave for pregnancy and childbirth. There are two options for such calculations. The first, however, is somewhat outdated, but still has not lost relevance. You must first set the framework for the billing period, and this is usually a year before going on maternity leave. From this period, it is necessary to exclude the time spent on regular leave and on sick leave, as well as other points not subject to insurance payments. Next, you need to determine the average earnings, for which the amounts taxed by insurance premiums are taken into account. Income from other workplaces is not taken into account. To calculate the average daily earnings there is a special formula - the annual profit is divided by the number of days in the same billing period.
The second method takes into account two calendar years preceding the moment a woman goes on maternity leave. The calculation formula in this case looks different - the total profit is divided by 730. We get the average daily income. With this calculation, no days are excluded from the billing period. If during these two years a woman changed her place of work, then it is necessary to provide a certificate of earnings on each of them. With any version of calculating the average daily income, you need to multiply it with the number of sick days.
There are nuances
When calculating the sick leave for pregnancy and childbirth, it is necessary to take into account some size restrictions. So, during normal pregnancy, the amount of benefits may vary from 34.5 thousand to 265.8 thousand rubles. With multiple pregnancy, the amount, accordingly, becomes larger - from 47.8 to 368.3 thousand rubles. In complicated births, the amount varies from 38.4 to 296.2 thousand rubles. If a woman, before leaving on maternity leave, enjoyed freedom and did not work or worked for less than six months, then her allowance will be equated to the minimum wage. But the correction factors of your territorial district will still be applied to this amount.
Case Study
All payments of this kind are issued through the FSS. A maternity hospital is issued at 30 weeks for a duration of 140 days, where 70 days are given before pregnancy and 70 after. With multiple pregnancy, the term of the sick leave is extended to 194 days. How is the calculation made on a concrete example?
Consider a case of a calm normal pregnancy. For example, a woman worked for a year and went on maternity leave. At the same time, she has more than six months of insurance experience. For the calculation of benefits are taken two years preceding the decree. At this time, the lady’s income in total amounted to about 275 thousand rubles with a salary of 11 thousand with a tail. We divide the total amount of income by 730 days and get 376.7 rubles. Now we multiply this amount by 140 days on sick leave and get 52.7 thousand rubles.
In the case when the average daily income is very small, the allowance will also be modest. In this case, the woman will be accrued benefits in the amount of the established minimum, that is, at least 34.5 thousand rubles.
If the pregnancy goes with complications, then the sick leave period is 156 days. We calculate the average daily income by dividing the total amount of income by 730 days, and after that we multiply the final result by 156 days.
Rarely, but still it happens that the accrued allowance exceeds the set maximum bar. For example, a woman had an average daily income of 2.6 thousand rubles and the pregnancy proceeded with complications. At the same time, the amount of her allowance should be about 419 thousand rubles. Alas, the amount received will be much less - only 296.2 thousand rubles, according to restrictions.
If suddenly not one
When carrying several babies, the situation is completely different and the maternity and hospital days are 194. At the same time, 84 days are prenatal and 110 days are postnatal leave. Still, mom in such a situation requires much more rest and time to recover. Consider a good example. So, there is a lady who, in the two years preceding the birth, brought an income of 410 thousand rubles. Divide this amount by 730 days and multiply by 194 days. The result is 108.9 thousand rubles.
On practice
If everything became clear with the calculation, then a more pressing question arises: how is the sickness and maternity leave paid directly? Again, it will be more convenient to analyze the situation using a specific example. Let the object be a kind of conditional lady who works as a waitress. She gets a good tip, but the official salary is more than modest. In the restaurant, she worked for a little less than a year, and the experience does not allow counting on a large allowance. She will be credited with minimum payments. Settlements are made on the basis of the minimum wage, a one-time payment of 37 500 rubles. If the delivery will be complicated, the maternity hospital doctor will write an additional sick leave for 16 days, which will increase the size of the allowance by another 4284 rubles on average. As a result, the full amount of the payment will amount to 41,784 rubles.
If the woman already has a baby, then for the last couple of years she probably hasn’t worked. In this case, the relevant data is taken for the calculation until the moment of departure to the previous decree.
Rare but happens
Maternity pay will be slightly higher if a leap year falls into the calculation period. Then, for calculation, the woman’s total income is not divided by 730, but by 731 days. Let's try to calculate. Let it be an example of another conditional lady holding the post of director in a large company. For two years, her income amounted to 1.2 million rubles. We divide this amount by 731 and multiply by 140. As a result, we get a lump sum payment of 229.8 thousand rubles.
Question to note
A hitch may occur at the workplace, the essence of which is whether the personal sick leave for personal and childbirth is subject to personal income tax? To avoid problems with fiscal authorities, the employer must correctly indicate the amount of accrued benefits and the amount of taxes deducted to the budget. According to the rules, all income is taxed, except for those that are named in article 217 of the Tax Code. But the allowance is just named as an independent position in the legislative list, and therefore it is not necessary to accrue and pay income tax from it.