Payments for maternity leave. Who pays for maternity leave - the state or the employer? How long is paid maternity leave? The basic rules for calculating maternity pay are as follows:

05.05.2024 Analyzes

Last update 08/05/2019

Our country provides measures for social support for pregnant women. Mandatory are:

The law stipulates a single amount only for one-time financial assistance at the birth of a child and an incentive payment for early registration. But the answer to the question of when maternity benefits should be paid: before or after childbirth is clear. Maternity money must be paid before childbirth in any case.

Payments to pregnant women before childbirth

After receiving sick leave at 30 weeks, a pregnant woman should bring it to the accounting department at her place of work and write an application for provision.

The benefit amount is calculated based on the average official earnings for the last two years. That is, to calculate benefits in 2019, amounts received in 2018 and 2017 are taken. The maximum amount of payments depends on the insurance base:

2014 624,000 ₽
2015 670,000 ₽
2016 718,000 RUR
2017 755,000 RUR

A woman must receive benefits no later than the date closest to the date after all documents are submitted when the salaries of the rest of the employees are calculated.

655.49 rubles - allowance for early pregnancy registration in 2019

Payments to young mothers after childbirth

In the near future, after leaving the maternity hospital and receiving the child’s birth certificate, the young mother is entitled to...

17 479,73
rubles -
amount of one-time benefit for the birth of a child in 2019

It must be paid immediately after submitting all documents. The father of the child can also receive the payment at his official place of work.

For non-working categories of citizens, postnatal benefits are provided by the social protection authorities. Full-time students receive it at their place of study. If a woman is officially employed, she receives it at her place of work.

The employer is delaying maternity payments - what to do?

Unscrupulous employers try in every possible way to avoid paying maternity benefits. But any delay or refusal to pay maternity leave is a direct violation of the legislation of the Russian Federation. Therefore, if such a precedent arises, a pregnant woman can safely go to court and report it to her employer. And since she has no chance of losing the case, then, most likely, at the first hint of a trial, the authorities will immediately fix the problem and pay the required benefits.

If a pregnant woman works in a company on a contractual basis, the law guarantees that she will be paid maternity benefits. It is also called maternity pay. The amount of funds that will be paid during maternity leave depends on the employee’s earnings for the two previous years. To determine it, there is a special algorithm that fully complies with the online calculator of maternity payments in 2018.

Maternity calculator in 2019: calculating maternity benefits

Basis for calculating maternity benefits in 2019

From the moment of contacting the antenatal clinic, the employee’s health is monitored by a gynecologist. When she reaches 30 weeks of pregnancy, he issues a sick leave certificate for maternity leave. It is this form that serves as the basis for the employee to be granted maternity leave. To do this, she submits sick leave to the personnel department.

In addition to the sheet, it is usually also necessary to fill out an application for maternity leave and the calculation and payment of benefits in connection with pregnancy and childbirth.

The woman herself chooses at what moment she goes to. Therefore, she has the right to work for some more time, and only after that turn in sick leave to the personnel department. In this regard, the completed application becomes of great importance when calculating and paying maternity benefits.

Rules for calculating maternity benefits

The first step in determining the due payment due to pregnancy and childbirth is to calculate the average daily earnings based on accrued salaries for the previous two calendar years.

So, if an employee is going to take maternity leave in 2018, then to determine this indicator you need to take the years 2016 and 2017.

It is also necessary to remember that the law sets the maximum amount of taxable earnings. It will also be the limit of earnings for the year, which can be used when calculating benefits.

The values ​​​​set for contributions to the Social Insurance Fund are used:

  • For 2016, this figure was set at 718 thousand rubles.
  • For 2017 - 755 thousand rubles.

In addition, from the amount of annual earnings it is necessary to exclude those payments for which contributions were not calculated. But since maternity payments are being calculated, it will also be necessary to exclude from the two-year calculation period those days on which the mentioned payments fall. These include days of incapacity for work, periods of caring for young children, etc.

Attention! The number of days in a year must be taken not as an average, but as a specific value of days - that is, for a normal year the value of 365 days is used, and for a leap year - 366 days.

The total amount of two years' earnings will need to be divided by the number of recalculated days. After this, the result is multiplied by the number of days that will occur during the period of incapacity. Under normal conditions, it is 140 days, but it can increase in case of complicated, multiple pregnancies, etc.

Thus, the general calculation formula will be as follows:

The current law gives a woman the right to replace the years used for calculations with those preceding them. This opportunity can be used if in the initial periods she was already on maternity leave or took a period of care, and the replacement will lead to an increase in the amount of the benefit. This procedure can be carried out on the basis of a submitted application.

There is also a limit on the size of the minimum payment. If an employee who is about to go on maternity leave has no accruals for the two previous years of work, or the total amount for the year is less than the minimum established by law, then the calculation must be made on the basis of the currently valid minimum wage.

Then the general calculation formula will take the following form:

When determining benefits using this formula, the result obtained should always be 730. It is not adjusted to the actual number of days in each year.

Attention! Currently, the minimum wage is set at 9,489 rubles, but from May 1, 2018, its value will be raised to the subsistence level and will be 11,163 rubles.

This means that the minimum benefit due to pregnancy and childbirth will be:

9489.00 x 24 / 730 x 140 = 43675 rubles 40 kopecks

In this regard, the lower limit will already be equal to:

11163.00 x 24 / 730 x 140 = 51380 rubles 38 kopecks

If in the region where the employee is going to go on maternity leave, there is a regional coefficient, then when determining benefits based on the minimum wage, it must be adjusted for it.

All the features of calculating payments are already taken into account by the online maternity calculator.

Rules for calculating child care benefits

The amount of this payment is 40% of the average salary for the two years preceding the vacation. At the same time, as in the case of maternity leave, the law gives the right to replace one or both years with the previous ones, if one of them was already provided with maternity leave or parental leave for up to 1.5 years.

The replacement is made when the new payment amount is higher than that determined under the old conditions. But you can only replace them for years that come immediately before the original ones.

The size of the maximum and minimum benefits is also determined, i.e. the corridor in which the payment amount should be located. The lower limit is determined based on the current minimum wage (its size is multiplied by 40%).

Thus, from February 1, the following lower limits have been established: 3,795.60 rubles for the first baby and 6,284.65 rubles for the second and those born further. From May 1, when the minimum wage increases again, benefits will change: 4,465.20 rubles for the first baby and 6,284.65 rubles for the second and those born further.

Important! If a minimum payment is assigned, then its amount is indexed by the regional coefficient established in the region.

The largest care allowance should be determined on the basis of the maximum bases in force in the calculation period. In this regard, when calculating it, it is not necessary to use the value of the current minimum wage. Thus, the maximum benefit in 2018 is: 24536.57 rubles.

The rules of law determine that any of the parents, as well as a close relative (grandmother, grandfather), can take leave to care for a child. It should be taken into account that if a woman has several children, then care leave can be taken for each of them. That is, the mother may be on leave for the first child, the father for the second.

There is the following algorithm for calculating care benefits:

Amount of care allowance = Average daily earnings calculated over 2 years X 30,4 X 40%

Example of calculating maternity benefits

At the same time, we take into account the following indicators valid in 2016 and 2017, which are taken into account by the maternity leave calculator in 2018:

  • The maximum base for the Social Insurance Fund: 2016 - 718,000.00 rubles, 2017 - 755,000.00 rubles.
  • The duration of the calculation period for these years is 731 days.

Standard accrual conditions

Smirnova L.D. filed a sick leave certificate for pregnancy in February 2018. Her salary, subject to contributions for 2016, is 299,000.00 rubles, for 2017 - 406,500.00 rubles.

We compare salary data with the existing limits used to calculate maternity benefits. Due to the fact that these amounts do not exceed the current limits, the salary of L.D. Smirnova is used in the calculation.

Maternity benefit: 965.12 *140=135116.80 rub.

Calculation of maternity leave in the presence of excluded periods

Smirnova L.D. filed a sick leave certificate for pregnancy in February 2018. Her salary subject to contributions for 2016 is 299,000.00 rubles, for 2017 - 398,700.00 rubles.

In November 2017, Smirnova L.D. there was a period of incapacity for work - 7 days.
The certificate of incapacity for work establishes the standard duration of maternity leave - 140 days.

By comparing her salary for the two previous years with the limit, we establish that the calculation is made based on the amount of the employee’s remuneration.

For two years it will be: 299000.00+ 398700.00=697700.00 rub.

Since there were sick days in the calculation period, they should be taken into account in the calculation: 731-7 = 724 days.

The average daily earnings for calculation is: 697,700.00/724 = 963.67 rubles.

Maternity benefit: 963.67 *140=134913.80 rub.

Calculation of benefits if a certificate of incapacity for work is issued for the duration of a pregnancy with several fetuses

Smirnova L.D. filed a sick leave certificate for pregnancy in February 2018. Her salary subject to contributions for 2016 is 299,000.00 rubles, for 2017 - 406,500.00 rubles.
The certificate of incapacity for work establishes the duration of maternity leave - 194 days, since the employee is expecting the birth of two babies.

We compare her salary for two years with the current limits. We establish that the calculation should be made based on the employee’s salary.

For two years, her salary is: 299,000.00+ 406,500.00 = 705,500.00 rub.

The average daily earnings for calculation is: 705500.00/731 = 965.12 rubles.

Maternity benefit: 965.12*194=187233.28 rub.

Calculation of benefits if the salary exceeds the maximum bases

Smirnova L.D. filed a sick leave certificate for pregnancy in February 2018. Her salary subject to contributions for 2016 is 898,000.00 rubles, for 2017 - 958,000.00 rubles.
The certificate of incapacity for work establishes the standard duration of maternity leave - 140 days.

We compare the amount of the employee’s payment with the current limits, and establish that the calculation will be made according to the current maximum bases.

Income for two years will be: 718,000.00 + 755,000.00 = 1,473,000.00 rubles.
The average daily earnings for calculation is: 1473000.00/731 = 2015.05 rubles.

Maternity benefit: 2015.05 *140=282107.00 rub.

The maternity benefits calculator is designed to quickly calculate maternity benefits.

When indicating the amount of income for the accounting years, enter the amount for each year separately. If you had days of incapacity for work during these two years, then indicate their number.

Calculation of maternity leave in 2019

First of all, when independently calculating sick leave for pregnancy and childbirth, you must calculate the average daily earnings. To do this, you need to sum up your earnings for two calendar years, and then divide the resulting amount by 730 (731 or 732 if leap years are included in the calculation). But keep in mind that when calculating maternity benefits, you should exclude days of incapacity for work from the following periods, if they were present for two years:

  • maternity leave
  • Holiday to care for the child
  • temporary disability
  • paid days off to care for a disabled child
  • release of an employee from work while maintaining a partial or full salary.

SDZ = (SZ1+SZ2): (730 – ND)

SDZ– average daily earnings

SZ1 and SZ2– the amount of earnings for the first and second accounting year

ND– days off work

The average daily earnings received cannot be less than the minimum earnings established on January 1, 2019, which is calculated from the minimum wage, namely 370.85 rubles. If you get less, count 370.85 rubles each. The maximum average daily earnings in 2019 is 2,150.68 rubles, if 2017 and 2018 are used in the calculations. If you got more, consider the allowance at 2,150.68 rubles.

Now multiply the resulting average daily earnings by the number of days of maternity leave:

  • Normal birth – 140 days
  • Complicated birth – 156 days
  • Multiple pregnancy - 194 days

DP = SDZ*DDO

DP– maternity benefit

DDO– days of maternity leave

In addition to maternity benefits, there are other mandatory payments that have changed since January 1, 2018:

  • One-time benefit for women registered before the 12th week of pregnancy – 628.47 rubles;
  • Maternity benefit – from 51,919 to 417,233.86 rubles;
  • One-time benefit for the birth of a child – 16,759.08 rubles;
  • Monthly allowance for the period of parental leave – from 3,142.33 to 24,536.57 rubles monthly;
  • Maternity capital in 2019 will remain at the same level – 453,026 rubles.

The procedure for assigning and calculating the amount of maternity benefits, which came into force on January 1, 2011, involves the use of the rule approved by the Government of the Russian Federation for determining the amount based on the average salary based on the results of the two-year period preceding the year of maternity leave, or taking into account the established minimum amount wages (minimum wage, set at 11,280 rubles from January 1, 2019).

Payments are due to all working women who take maternity leave, in the form of social insurance for temporary disability and in connection with maternity. Maternity paid in one lump sum and in total for the entire vacation period provided for by law.

The usual duration of leave is 70 calendar days before childbirth (in case of multiple pregnancy - 84 days) and 70 days after childbirth, excluding possible complications during childbirth - 86 days, or for the birth of two or more children - 110 days (respectively, a total of 140, 156 or 194 days).

Accruals are made on the basis of a sick leave certificate presented at the place of work, which must be issued to a pregnant woman in a clinic (antenatal clinic) at the obstetric stage of 30 weeks of pregnancy.

In addition to the certificate of incapacity for work, you must submit an application for leave to the accounting department at the place of work. Maternity benefits are assigned within 10 days from the date of application for its receipt, and payment is made on the nearest date of payment of wages at the enterprise.

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How are maternity benefits calculated?

According to the amendments made to the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, from January 1, 2011, the procedure for calculating average earnings, the value of which is used for calculating maternity benefits in 2019.

The amount of maternity benefits when going on appropriate leave from work is obtained by multiplying the received average daily earnings:

  • when calculating maternity benefits - for the number of days attributable to parental leave (140, 156 or 194 days),
  • when calculating monthly child care allowance - by 30.4 (average number of days per month for the year), multiplied by a coefficient of 0.4.

Attention

According to the current rules, the average daily earnings are used to calculate maternity payments, which itself calculated by formula: earnings accrued for the previous 2 full calendar years must be divided by 730 (or by 731 if one year in the period under review falls on a leap year). The average daily earnings received should not be less than the minimum daily earnings established from the minimum wage ( 11280 rub. from January 1, 2019.

Taking into account the changes under the new law, amount of maternity payments in 2019 is calculated based on the amount of earnings accrued for 2 full calendar years preceding the year of maternity leave (2017 and 2018, respectively), divided by the number of calendar days for this period, excluding:

  • periods of temporary incapacity for work, paid sick leave (general illness, injury);
  • paid days off from work to care for a disabled child;
  • release from work of the employee, while maintaining full or partial salary;

If a woman worked in several organizations before pregnancy, she has the right to apply for benefits in all places of work. However, in the future, monthly payments for a child under 1.5 years old will be made by only one organization. The amount of payments is calculated based on the average salary.

Minimum amount of maternity payments in 2019 and maximum

According to this minimum size Maternity benefits in 2018, taking into account the average daily earnings calculated according to the minimum wage, are:

  • RUB 43,615.65 - during normal childbirth (140 days);
  • RUB 48,600.30 - during complicated childbirth (156 days);
  • RUB 60,438.83 - in case of multiple pregnancy (194 days).

These minimums will increase from May 1, 2018- By instructions Vladimir Putin, by this date, the minimum wage must be brought to the level of the subsistence level approved by the Decree of the Government of the Russian Federation for the 2nd quarter of 2017 (11,163 rubles according to Decree No. 1119 of September 19, 2017). In proportion to this (that is, by 17.6%), the minimum maternity leave will increase from May 1.

Attention

Maximum benefit amount is limited to the average earnings from which contributions to social insurance are made in the event of temporary disability and in connection with maternity (the so-called “insurance base”).

Although in 2018 its amount is 815 thousand rubles, when calculating the benefit, the insurance base for the two previous years is taken - 2016 and 2017 (718 and 755 thousand rubles, respectively), based on which the maximum amounts of maternity payments now make up:

  • RUB 282,106.70 - during normal childbirth;
  • RUB 314,347.47 - during complicated childbirth;
  • RUB 390,919.29 - during multiple pregnancy.

How much more do they pay on maternity leave and up to 1.5 years monthly?

  1. Women who register at a clinic or antenatal clinic before the 12th week of pregnancy have the right to receive one-time assistance in the amount of 628.47 rubles. - subject to presentation of an appropriate certificate from a medical organization about the early registration of the expectant mother.
  2. In addition to this, one of the parents (mother or father) at the place of work is also paid a lump sum benefit for the birth of a child, amounting to 16,759.09 rubles from February 1, 2018.
  3. Upon completion of maternity leave, child care leave is calculated with the right to receive a monthly benefit for up to 1.5 years - in the amount of 40% of the average salary, but not lower than the minimum amount established by law:
    • RUB 3,788.33 for the first child (40% of average monthly earnings when calculated according to the minimum wage = 9,489 rubles);
    • 6284.65 rub. - on the second and subsequent ones.

Attention

You should know that when several children are born at the same time, the above are carried out for each child (first, second and subsequent ones). The condition for receipt is the presentation to the accounting department at the place of work of a birth certificate (original) received at the registry office, as well as certificates from the place of work the second parent about non-receipt of one-time and monthly benefits.

How to calculate maternity benefits in 2019 (example and online calculator)

Let's consider a situation where a woman goes on maternity leave in January 2018 for a period of 140 days (normal pregnancy and childbirth without complications).

In this case, when establishing maternity benefits (maternity benefits, child care benefits), taking into account the approved calculation rules, income for the full years 2016 and 2017 will be taken into account:

  1. Income for 2016 was:
    • salary - 150,000 rubles;
    • vacation pay - 14,000 rubles;
    • sick leave - 6,000 rubles. (14 days).
  2. Income for 2017:
    • salary - 200,000 rubles;
    • vacation pay - 17,000 rubles;
    • sick leave - 3000 rub. (5 days).

Attention

Having the above data, you can calculate the size of the established maternity payments, using the formula:

  • maternity benefit:
    (150000 + 14000 + 200000 + 17000) / (366 + 365 – 14 – 5) × 140 = RUB 74,915.73
  • child care benefit up to 1.5 years:
    (150000 + 14000 + 200000 + 17000) / (366 + 365 – 14 – 5) × 30.4 × 0.4 = 6506.97 rub.

Since the benefits received are higher than them and do not exceed the maximum payment amounts for 2018, they will be accepted for accrual at the place of work or directly to the Social Insurance Fund. And parents will only have to wait for the funds to be transferred.

Maternity payments in 2019 for a non-working mother

The current legislation provides for the payment of maternity benefits and benefits when registering in the early stages of pregnancy the following categories of unemployed:

  1. Women laid off within twelve months preceding the day of their recognition as unemployed in accordance with the established procedure, due to:
    • liquidation of organizations;
    • termination by individuals of activities as individual entrepreneurs (IP);
    • termination of powers by private notaries or termination of the status of a lawyer;
    • termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing.

    Attention

    Maternity benefits for these categories of citizens are set at a minimum fixed size(from February 1, 2018 - RUB 628.47 per month or 2888.73 rub. for 140 days of maternity leave).

  2. Women studying full-time in educational organizations of various types (organizations of higher and additional professional education, scientific institutions, educational and production plants, etc.). Maternity benefits are established for them at the place of study and paid in the amount of scholarship.

In addition to the above, these categories of unemployed (as well as all unemployed persons in general, not subject to compulsory social insurance in case of temporary disability and in connection with maternity) the Social Security authorities rely on:

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In 2019, maternity benefits (M&B) are paid at the place of work 100% of average earnings. The amount paid is calculated based on the period of maternity leave granted, which is established on the basis sick leave, issued at the antenatal clinic by the supervising doctor from the 30th week of pregnancy.

    Minimum value B&R benefits for employed women in 2019 for 140 days of sick leave is RUB 51,919.00 It is calculated based on the minimum wage (minimum wage), which from January 1, 2019 is 11,280 rubles.

    This amount is established if the average earnings of the expectant mother are less than the minimum wage established in the current year or if her insurance period less than six months. If a pregnant woman works part-time, the average salary is calculated in proportion to the length of her working time.

  • The paid amount of maternity benefits cannot exceed maximum (RUB 301,095.20 for 140 days of maternity leave, 335,506.08 rubles. - for 156 days of maternity leave, 417,231.92 rubles. - for 194 days of maternity leave). It is determined from the maximum values ​​of the base for calculating insurance contributions to the Social Insurance Fund (SIF) for the previous two years. From January 1, this value is annually indexed taking into account the increase in average earnings in the country.

How to calculate maternity benefits

When calculating maternity benefits, a woman’s average earnings over the past two years are taken into account (minus days attributable to maternity leave, parental leave, and days of temporary disability).

Thus, to determine average daily earnings (SDZ), the calculation is carried out using the following formula:

SDZ = SZ / Day,

  • NW- average earnings for calculating benefits (amount of payments for the two previous years);
  • Day- the number of calendar days for two years (days not taken into account when calculating benefits should be subtracted from them).

For example, when calculating benefits based on the minimum wage in 2019, the average daily earnings will be:

SDZ = (minimum wage × 24 months) / Day = (11280 × 24) / 730 = 370.85 rub.,

  • NW= (minimum wage × 24 months) - average earnings for 2 calculation years according to the minimum wage in force at the time of maternity leave;
  • Day= 730 days - the number of days in the calculation years (2017 and 2018).

Pre-benefit years are selected based on higher wages. In this case, there may be an increase in the amount of the benefit paid. Concerning maternity pay accruals, then for this there is the following formula:

P = SDZ × T,

Example: Let's take the example of 2017: in January, I.K. Alferova, an employee of Antares CJSC, was granted maternity leave. She gave birth to one healthy baby.

For the years preceding her pregnancy, Alferova’s total salary was:

  • 2015 = 650,000 rubles;
  • 2016 = 700,000 rub.

For calculation, it is necessary to indicate that in 2016, Alferova was on sick leave for 30 days.

  • 600,000 + 700,000 = 1,300,000 rubles.
  • 1,350,000 / (365 days + 366 days – 30 days) = 1925.82
  • However, according to Federal Law of Russia No. 255-FZ, the amount of the benefit cannot be higher than the maximum permissible level established by the Social Insurance Fund of the Russian Federation. This amount in 2017 was limited to 1,898.77 rubles (based on the maximum size of the insurance base for 2015 and 2016 - 670 and 718 thousand rubles, respectively). Therefore, accruals to the employee were made based on the above amount.
  • RUB 1,898.77/day × 140 days = 265827.80 rub.
  • Thus, the amount received by Alferova as “maternity benefits” amounted to 265,827 rubles. 80 kop.

Based on the foregoing, the amounts due to women in labor are limited to the following figures.

If a woman in labor lives in areas where minimum wage coefficients are present, then calculation of maternity benefits is calculated as follows:

P minimum = SDZ × RK × T,

  • P minimum wage - the amount of maternity leave, taking into account the minimum wage coefficient;
  • SDZ - average daily earnings;
  • RK - regional coefficient;
  • T - number of vacation days.

Minimum maternity benefit in 2019

As for the minimum amount of maternity pay, the amount cannot be lower than the minimum wage (minimum wage), which from January 1, 2019 is 11,280 rubles. Thus, the amount of maternity benefits due (minimum amount) is calculated using the formula:

(11280 × 24) / 730 × 140 = 51919.00 rub.,

  • 11280 - minimum wage;
  • 24 - months in two years;
  • 730 - total days in the two previous years (2017 and 2018);
  • 140 days of sick leave for pregnancy and childbirth.

This amount is paid to the expectant mother in the following cases:

  • her insurance period is less than 6 months;
  • the average salary for two years is below the minimum wage;
  • she is an entrepreneur (lawyer, notary) who paid insurance contributions to the Social Insurance Fund for the previous year.

How much do unemployed people pay on maternity leave?

Maternity benefits are paid only to certain categories of unemployed women:

  • Fired in connection with the termination of the organization's activities - RUB 655.49. per month. Apply to your local social security department.
  • For students for full-time students, the amount of the benefit is equal to the amount scholarships. A benefit is issued at the educational institution;
  • For military personnel under the contract in the amount received monetary allowance. You must apply for appointment and payment at your place of duty.

Other categories of unemployed pregnant women not subject to compulsory social insurance are They have no right to to receive benefits under BiR. For them, only benefits paid by the territorial OSZN after the birth of the child are provided.