How to calculate maternity benefits correctly - new rules and examples of calculating maternity benefits

Maternity leave - new law

In 2021, no significant changes were made to the texts of the legislation on maternity leave. However, current circumstances must be taken into account when calculating benefits.

When calculating maternity benefits, variable indicators such as:

• Minimum wage, i.e. legally established minimum wages that every employer is required to pay;
• salary limits taken into account for calculating benefits;
• a list of years for which earnings are taken into account.

The listed data changes annually and even more often.

1. So the minimum wage changed twice - as of January 1 and July 1, 7600 and 7800 rubles, respectively. In 2021, it is planned to increase the minimum wage to 9,489 rubles . Starting with, it is envisaged that the minimum size will come into line with the subsistence level, and this equality will be maintained in the future.
2. Similarly, the maximum (limit amount of remuneration) that is taken into account when determining maternity benefits has increased. If in 2021 it was 718 thousand rubles, then – 755 thousand rubles. In plans, this amount will increase to 991 thousand rubles.
3. In 2021, to calculate the salary fund, salaries for 2021 and 2021 are taken into account, i.e. two full calendar years preceding pregnancy.

Minimum and maximum maternity benefits in 2021

On the one hand, payments are limited by the minimum wage, on the other hand, by the maximum permissible average daily earnings. In 2021, it is set at 2015 rubles 4 kopecks. Therefore, the minimum amount of maternity leave will be 51,380 rubles. And the maximum : for normal childbirth - 282,106 rubles; for complicated cases - 314,347 rubles; for multiple births - 390,919 rubles.

At what stage of pregnancy does maternity leave begin?

The period of pregnancy from which a pregnant woman can go on maternity leave is calculated by a gynecologist. He also writes out sick leave as the main document giving grounds for starting vacation.

This event occurs:

• for most expectant mothers upon reaching 30 weeks from conception;
• for mothers with multiple pregnancies (twins, triplets, etc.) at 28 weeks;
• in accordance with the list of benefits for victims of Chernobyl, leave is provided for 27 weeks.

The exception is early birth, which occurs between 22 and 30 weeks, i.e. before the official date of maternity leave. In this case, sick leave is provided from the day of birth for the entire vacation period.

How long is maternity leave?

The total duration of maternity leave for pregnancy and childbirth consists of two parts (before and after childbirth), which are added up and determined as the total number of days.

The duration may vary due to living conditions or the complexity of childbirth, so these nuances must be taken into account.

Duration of OBiR

All listed periods of maternity leave are indicated on the sick leave certificate. A pregnant woman can voluntarily shorten her vacation, i.e. leave later than indicated in the documents, but due to this, the vacation dates do not move forward. In addition, social benefits are not paid for those days for which wages are accrued.

Step-by-step registration instructions

Registration of maternity leave is a two-way process in which the pregnant employee and administration employees (HR managers, accounting, management) take part.

The expectant mother is obliged:

• at the beginning of pregnancy, register with a gynecologist;
• upon arrival of 30 (28 or 27) weeks, obtain sick leave and certificates from your doctor;
• obtain a certificate from the bank about the current account number for transferring benefits;
• make copies of your passport;
• submit to the personnel, accounting department or secretary the collected documents in the original and a copy of the passport;
• write an application for leave indicating its start and duration;
• indicate in the application your desire to receive maternity benefits;
• list the attached documents;
• read the text of the order for granting leave;
• Do not go to work from the specified date.

Employees of the enterprise responsible for processing maternity leave are obliged to:

• receive documents and a statement from an employee going on maternity leave;
• draw up and sign a vacation order;
• familiarize the applicant with it;
• calculate benefits;
• draw up a calculation note in form T-60, on the basis of which special payments are made;
• transfer it to the card or bank account specified in the application from the company’s funds;
• draw up documents in the prescribed form to reduce transfers to the social insurance fund by the amount of funds paid;
• prepare a report on the expenditure of the allocated amount in a timely manner.

After giving birth, the mother in labor submits a copy of the baby’s birth certificate to the enterprise. If circumstances arise to extend the leave, for example, complicated childbirth, then an additional sick leave sheet is submitted and the entire procedure with writing an application, calculating and paying benefits is repeated for additional days.

After the expiration of the leave period, mommy has the right:

• write an application for leave to care for a newborn child;
• give up vacation and go to work, and all documents for vacation and benefits will be completed by another family member, for example, the child’s father or grandmother.

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It is not allowed to interrupt vacation at the initiative of the employer and call a pregnant or postpartum employee to work for production reasons.

Package of documents for registration of maternity leave

You provide the following package of documents to the accounting department:

1. Sick leave from the municipal antenatal clinic or private clinic where you are being observed. In case of a singleton pregnancy, it is advisable to take a certificate of incapacity for work before the beginning of the 30th week, in case of a multiple pregnancy - before the beginning of the 28th week.
2. Application addressed to the head of the enterprise for the provision of maternity leave, indicating the dates.
3. A certificate from the antenatal clinic about registration in the early stages (up to 12 weeks), if, of course, you saw a doctor during this period.

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How to take sick leave during pregnancy

If a pregnant woman experiences symptoms that are not related to her situation, such as a runny nose, she should see a GP. He, of course, should be notified of your pregnancy if the due date is not yet very noticeable outwardly.

Any doctor, for example, a therapist, an ophthalmologist, a neurologist, can give a sick leave to a pregnant woman according to his indications, depending on the complaints that the woman came with.

Pregnant women turn to a gynecologist due to symptoms characteristic specifically of pregnancy:

• dizziness;
• fatigue;
• drowsiness or insomnia;
• leg cramps;
• swelling;
• nausea and vomiting;
• nagging pain in the abdomen;
• vaginal discharge.

The gynecologist will determine how strongly these symptoms affect the woman’s health and the risk of miscarriage. Previously, a gynecologist had the right to issue a certificate of incapacity for work for a long period with such a diagnosis as “toxicosis of pregnancy” and “threat of miscarriage”. Now the rules have changed. With such diagnoses, the gynecologist refers to the hospital, where they issue a certificate of incapacity for work, which, if necessary, can last for the entire period of gestation.

Procedure for paying maternity leave

Payment for maternity leave depends on the woman’s type of employment:

• working women with more than six months of experience - 100% of average earnings;
• contract servicemen - in the amount of monetary allowance;
• female students - in an amount equal to the scholarship, regardless of the basis on which the training is provided - paid or free (Letter of the Federal Social Insurance Fund of the Russian Federation dated 08/09/2010 N 02–02–01/08–3930);
• dismissed due to the liquidation of the organization - in the amount of 628.47 rubles. (after indexing 02/01/2018);
• pregnant women with less than six months of total experience - from the minimum wage, from May 1 it is 11,163 rubles.

Let us briefly describe the scheme for calculating benefits for women employed:

1. Let's sum up all payments to a woman for 2021 and 2021.
2. We determine the total number of calendar days in the accounting years (2016 - 366, 2021 - 365).
3. We determine the calendar days of excluded periods for a woman (sick leave, labor and employment leave, etc.).
4. We subtract the days of the excluded periods from the calculated total number of calendar days.
5. To determine the average daily earnings, we divide the amount of all payments for two years by calendar days minus the excluded periods.
6. To calculate the amount of vacation benefits, we multiply the average daily earnings by the number of vacation days according to the BiR.

Vacation days at your own expense are not included in the excluded periods.

When calculating benefits, a pregnant woman has the right to replace any of the calculation years with any previous one. For example, in 2021 she was on maternity leave and this year, at the request of the woman, can be replaced by 2015, if the result of such a replacement is an increase in the calculated amount.

The legislation determines the minimum and maximum amount of the B&R benefit. The maximum amount of daily benefit is determined from the maximum value of the base for contributions to the Social Insurance Fund for the calendar years that are used to calculate the benefit:

1. The maximum base for 2021 is 718,000 rubles, for - 755,00 rubles, for a total of two years - 1,473,000 rubles.
2. Calendar days in the billing period are 731 days.
3. Maximum daily benefit: RUB 1,473,000. / 731 = 2021.81 rub.
4. We calculate the minimum daily benefit from the minimum wage, which is equal to 11,163 rubles as of May 1, 2019.

A pregnant woman with an insurance period of up to six months will receive this amount per month. We will show the minimum and maximum payments for holidays under the BiR of different durations.

Calculating maternity benefits

PB&R is calculated only for working women. Its size is influenced by:

• average earnings per day for the last 2 years of work (before the expectant mother went on vacation);
• non-working periods - days on which you did not work: sick leave, maternity leave, other maternity leave;
• duration of maternity leave.

Work experience does not affect the amount of benefits.

How to calculate in 2021

To calculate maternity benefits, you should use a formula in which the average daily earnings for the last 2 years are multiplied by the number of days of maternity leave.

A special formula is used to calculate maternity benefits

Accordingly, to determine the benefit, you first need to calculate the average earnings per day. To do this, you need to divide your earnings for the last 2 years by the difference between the number of all days in two years and non-working periods.

When calculating maternity benefits, first consider the average daily earnings for the last 2 years

Average daily earnings are calculated only on the basis of payments you received for your work:

• salary,
• allowances,
• awards.

Periods when social benefits rather than wages are accrued exclude:

• sick leave;
• special leaves (child care, etc.).

When calculating maternity benefits, the year in which parental leave fell can be replaced by a year when there was no such leave. Then the benefit will be greater.

A friend of mine gave birth to a daughter on September 17, 2013 and went on maternity leave until September 2021. On February 2, 2021, her son was born; she left for OBiR in November 2021. At work, daily wages for calculating PBiR had to be used November 2015-November 2017. When a friend was applying for benefits at work, she asked to replace the year 2015, in which she was still on leave to care for her daughter, with 2012. The replacement was successful.

The state sets a “ceiling” of average earnings per year:

• for 2021 - 718 thousand rubles,
• for 2021 - 755 thousand rubles,
• for 2021 - 815 thousand rubles.

There is also a “ceiling” for daily earnings. In the situation with PB&R, it is considered as follows: 718,000 rubles. + 755,000 rub. / 366 days in 2021 + 365 days. in 2021 = RUB 1,473,000. / 731 days = 2021 rub. Accordingly, the amount of average earnings per day received when calculating benefits should not exceed 2021 rubles.

Benefit calculation example

Let's set the following starting conditions:

1. Vera gave birth to a son on March 13, 2018; she was in OBiR for 140 days.
2. Vera's salary is 600,000 rubles. in year.
3. In 2021, Vera had no sick leave, and in 2021 she was sick for 30 days.
4. The girl has not yet had maternity leave or childcare leave.

Then average earnings per day = 600,000 rubles. * 2 years / 731 calendar days - 30 days. sick leave = 1,200,000 rub. / 701 days = 1712 rub.

Therefore, Vera’s maternity benefit = 1,712 rubles. * 140 days = 239,680 rub.

Table: maximum amounts of payments for vacation according to BiR

If a woman works for more than one employer, then she can receive B&R benefits for each place of employment (Part 2 of Article 13 No. 255-FZ) where she worked for the previous two years. The calculation will be carried out without taking into account the income received by the woman from other employers.

If a woman is fired due to the liquidation of a legal entity or termination of the business of an individual entrepreneur and less than a year has passed from the date of her recognition as unemployed, the employment and employment allowance paid to her by the social security authorities will be 628.47 rubles. Any close relative of a child on parental leave for up to one and a half years is paid a benefit in the amount of 40% of the average monthly earnings. To calculate average monthly earnings, the amount of accruals to a relative for two years before the year of birth of the baby is used. Unemployed parents can also take advantage of this leave, but the amount of benefits from the Social Insurance Fund will be minimal.

Maternity benefit

Maternity benefit (hereinafter referred to as PB&R) is a special payment to women who have recently given birth to a child.

Who gets

Not everyone is eligible for this benefit. By law, women can apply for it:

• who study full-time in colleges, technical schools, universities or receive additional professional education (advanced training courses); paid or free training - it doesn’t matter;
• working (if a social package is provided: sick leave, vacation pay, etc.);
• contract employees in the army, the Ministry of Internal Affairs, the penal service, the fire service, and customs;
• who were fired when the employing organization was disbanded (if they were fired for another reason, it does not count), and no more than a year has passed since the dismissal;
• who have adopted a child under three months of age and who meet the above cases.

To receive PB&R, you need to go on maternity leave (hereinafter referred to as PB&R). If you remain employed, there will be no benefit because your employer is already paying your salary.

OBiR differs from parental leave:

• OBiR - only for expectant mothers; duration: 140 days (70 days before + 70 days after birth);
• if several children are expected - 194 days (84 + 110);
• if there was a difficult birth - 156 days (70 + 86);

Various benefits are provided during these holidays. Those who receive child care benefits are not entitled to maternity benefits.

If you work for several employers, then you can take leave and ask for benefits at each place of work.

A prerequisite for receiving benefits is that the expectant mother goes on maternity leave.

How to get

The benefit is paid by the employer, educational institution or social security authorities. Who exactly depends on the status of the young mother (studying, working, no work). To obtain a PB&R, contact the appropriate organization with the necessary documents:

• a statement in which you ask for benefits;
• passport;
• sick leave issued by a gynecologist;
• certificate of salary for the last two years.

You can apply in person, by mail or online. In the first case, you need original documents, in the second - paper copies certified by a notary, in the third - documents in electronic form.

10 days after you submit the documents, benefits will be assigned.

Maternity benefits are paid once - in full for the entire period of maternity leave. Documents and application must be submitted after vacation. You have six months from the date of completion for this.

Benefit amount

The amount of maternity benefit depends on who you are when you receive the benefit.

1. For students, the monthly benefit amount is equal to the scholarship.
2. A fired woman receives 300 rubles a month.
3. A woman serving in law enforcement agencies - the benefit is equal to monetary allowance;
4. A working woman receives benefits equal to 100% of average earnings. Average earnings are not your monthly salary, but an amount calculated using a special formula.

If a young mother got a job less than six months ago, then PB&R will be the same as the minimum wage. Now this is an amount of 9.5 thousand rubles.

Table: allowance for leave to care for a child up to one and a half years old

For relatives using parental leave to care for a child up to one and a half years old, lower and upper limits of benefits have been established. If a relative’s earnings are below the minimum wage, then the benefit will be calculated from the minimum wage. The maximum benefit amount is limited by the limit on payment of insurance premiums for 2016–2017. The maximum care allowance for up to one and a half years will be 24,536.55 rubles.

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Maternity leave for 2 and 3 children

The rules for calculating payments when going on maternity leave are the same, regardless of how many children there are in the family, i.e.

• sick leave is paid based on the salary for the previous two years;
• one-time benefit for early registration.

After a mother takes leave to care for a child up to 3 years old, she is paid a one-time allowance in connection with the birth of a child, and then until the date when the child turns 1.5 years old, a monthly allowance in the amount of 40% of the average salary is accrued .

The difference in the accrued amounts arises if her salary is less than the officially approved minimum wage. In this case, the benefit is calculated in a fixed amount and is (after July 1, 2017):

• for the first child – 3120 rubles;
• for each subsequent baby – 6131.37 rubles.

If a mother has older children and is on leave to care for both children, then the benefit amounts are added up.

A similar situation arises when twins are born, i.e. for the first child, 40% of the salary is accrued, for two - 80%, for triplets and more children - no more than 100% of the accrued salary for the 2 full years preceding maternity leave.

What other payments are due?

One-time payments in connection with the birth of a child are due, but only on an application basis. The amount of payments sometimes changes from year to year - we provide data for 2021.

1. When registering early (up to 12 weeks) - 678 rubles 47 kopecks. They pay if you have a certificate from the antenatal clinic. It is provided to the accounting department.
2. One-time benefit after the birth of a child (first, second and subsequent) - 16,759 rubles 9 kopecks. Paid to one of the parents. An employed parent contacts the accounting department, an unemployed parent contacts the social security authorities.
3. Regional payments are different for each region. You can find out about them on the website of the Social Insurance Fund.
4. A one-time allowance for the wives of military personnel in conscript service is 26,721 rubles 1 kopeck. They are charged when contacting social security authorities.
5. At the birth of a second or subsequent child - a certificate for maternity capital with a nominal value of 453,026 rubles. You need to contact your local Pension Fund office.

Photo: ShutterStock/Fotodom.ru; Pixabay.com

Maternity leave for father

The definition of maternity leave usually refers to two different types of leave - maternity leave and child care leave.

There are certain differences between the rules for granting these leaves. The main one is the circle of people who are granted vacation days.

Only a mother who has independently given birth or adopted a child under 3 months can receive sick leave for pregnancy and childbirth.

At the same time, a wider range of people are entitled to care leave. This could be a father, grandmother or other relative. The family independently determines the person who will care for the baby.

Traditionally, these functions are assigned to the mother, but there are often cases when a woman receives the largest salary, or has significant prospects in a career, scientific or creative activity. In this case, a more economically advantageous option is chosen, and the father, or less often the grandmother, goes on vacation.

To apply for such leave, it is necessary to provide a certificate from the mother’s place of work stating that she did not take advantage of her right to leave.

There are options when, at the birth of twins, parental leave for each child is taken out separately by the father and mother.

It is more profitable to work than to go on maternity leave

If you are entitled to leave, but do not apply for it, then the amount of your benefit will be reduced in proportion to the number of days you worked and received a salary. For example, you have sick leave for 140 days, starting from September 1, but you go to work until September 10 and only then provide a certificate of incapacity for work and an application to the accounting department. In this case, payments will not be made for 140 days, but for 130. This will be legal - based on the letter of the Social Insurance Fund dated October 8, 2004 No. 02-10/116671.

Rights of a pregnant woman: state guarantees

Unpleasant news for some women: you can go on maternity leave later than the legal deadlines, but you cannot stop it before the date indicated on the sick leave. That is, going to work early to earn more while on maternity leave will not work.

Maternity leave for men if the wife does not work

In cases where a woman does not work, the father can receive part of the benefits due in connection with the birth of a child.

First of all, this concerns a one-time payment. If the mother does not have a place of work, the father must collect a package of documents confirming the birth of the child and the mother’s lack of income, including:

• birth certificate;
• wife's work record;
• a certificate from the employment fund confirming that she is not registered;
• a certificate from the Social Insurance Fund confirming that the mother has not applied for benefits;
• a certificate confirming that the father lives in the same place as the child.

All of the above documents are attached to the application for benefits, which is submitted at the father’s place of work. Application deadlines are limited, i.e. it must be submitted before six months have passed since the birth of the child.

Also, the father can similarly take out parental leave in his name or take advantage of other benefits due to the mother of a small child (for example, working part-time).

Maternity leave is not issued to fathers who are military personnel, except for those who have entered into a contract. A military father can receive leave in the event that the mother has died, abandoned the child, or for other reasons the father is raising the child on his own. However, this leave is provided only for 3 months.