How to calculate maternity benefits when working part-time

Working hours

Companies have recently practiced slightly reducing working hours for women on maternity leave. However, the Social Insurance Fund insisted that such a reduction is not considered part-time work. The courts sided with the Social Insurance Fund and confirmed that despite the fact that the legislation does not contain certain limits on time reduction, many employers reduce working hours by only a few minutes in order to receive benefits from the Social Insurance Fund in the form of additional income, and not as compensation for lost earnings.

Currently, an employer does not have the right to set a young mother a certain number of hours of work under part-time conditions. Employers are required to negotiate with the employee about “safe” working hours according to the rules established by the FSS (Letter of the FSS of Russia No. 02-03-13/08-2498). You can offer an employee who worked a 40-hour week before maternity leave to reduce her working day by 1 hour.

Important! It will be safe for the employer to reduce the working day by no less than 1 hour, and the week – by no less than 1 day.

Thus, the FSS insists that the working day established for a young mother should be shortened not by a few minutes, but by hours. Moreover, such a reduction in working hours must occur on every working day of the week. It is also permissible to reduce the number of days in the working week, but leave the length of the working day the same.

The employer has no right to set requirements for an employee; a young mother has the right to refuse such working conditions (

What is unfair about the situation?

The insured went to court. In his defense, the individual entrepreneur stated that calculating the benefit amount based on 0.5 rates does not meet the requirements of fairness.

So, in the case under consideration, the amount of benefit calculated on the basis of the minimum wage is 23,957 rubles 26 kopecks (5205 x 24/730 x 140 days). And maternity leave, calculated in proportion to the length of working time, is only 11,978 rubles 40 kopecks (5205 x 24/730 x 0.5 x 140 days). It turns out that the employee working part-time was in a less advantageous position compared to the one who did not work during the billing period or received too little. And in order to correct this “injustice”, the employer calculated the average salary using the formula: minimum wage * 24/730.

Procedure for registering for part-time work

Before an employee is allowed to return to work, it is necessary to agree on working conditions with her. To return to work, the employee will need to write a statement in which she will indicate the desired mode of work.

Important! A young mother can go to work at any time during her vacation.

The employer reviews the employee’s conditions specified in the application and adjusts them if they contradict the production conditions established in the company. For example, the production process in a company starts at 9:00 a.m., and the employee in her application indicates working hours from 12:00 p.m.

Having approved the working hours, you will need to draw up an additional agreement to the employment contract. It specifies the duration of such working conditions. They may end with the end of the young mother’s vacation (from the moment the child turns 3 years old), or if the employee herself decides to change her working conditions part-time. The additional agreement specifies the employee’s work schedule and payment procedure, which is made depending on the time worked.

After this, an order is issued to work on a part-time basis.

Procedure for calculating maternity leave for part-time work

The procedure for assigning and calculating maternity benefits is enshrined in Art. 12-14 of Law 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

The calculation of benefits for an employee with reduced working hours depends on:

• her earnings in the two years preceding the maternity leave;
• length of service at the time of maternity leave.

Depending on the length of service and earnings, there are 3 situations in which benefits are calculated differently:

• have earnings and experience;
• I have experience, but my earnings are small;
• less than 6 months of experience.

Let's consider the procedure for calculating maternity benefits in each situation.

Employer's refusal to shorten the working day by a few minutes

If an employee insists on shortening her working day by just a few minutes, then the employer has no right to refuse her. It is important to maintain the payment of benefits, otherwise the State Tax Inspectorate may be fined for violation. Fear of disputes with the Social Insurance Fund is not a reason for refusing to shorten an employee’s working day by a few minutes. However, in our opinion, the employer and employee in this case must find a compromise so that there are no claims from social insurance or the labor inspectorate, and it is convenient for the young mother to carry out her work duties (

Long business trip

Whether or not she will retain the right to benefits or lose it will depend on how long the business trip on which the young mother is sent will depend.

While on a long business trip, which lasts more than 1 month, a young mother cannot care for her child. If the employer does not stop independently paying the employee benefits, then the Social Insurance Fund may refuse to pay. This rule applies only to long business trips and does not apply to business trips of several days.

It is important to inform the employee about the possibility of refusing a business trip. This must be done in the following way: the employee is sent a proposal for a business trip, which indicates its duration, goals and the possibility of refusal. This rule also applies to other persons raising a child under 5 years of age without a mother (father, guardian or other relative).

In addition, the employee must be informed that she will lose the right to receive benefits during a long trip (more than 1 month). If the employee agrees to this condition, she will need to interrupt her vacation for the duration of the trip. To do this, you need to write an application for early leave from vacation.

After this, a business trip order is issued, which indicates that the employee’s maternity leave is suspended for the period of the trip, and the payment of benefits is stopped.

Maternity benefits from May 1, 2021. amounts in rubles by region and region

Women undergoing training in any professional institution. 4. Women belonging to one of the above points, subject to the adoption of a child. If an employee permanently resides in another state, but is in temporary work in the Russian Federation, he will not be able to qualify for benefits. If an employee continues to work during maternity leave, she will not be paid benefits for this time period. At the same time, the right to receive benefits also disappears if the work was carried out part-time. If a woman has two different grounds for receiving payments, she herself has the right to choose the most appropriate one. For example, an employee filing maternity leave may be on maternity leave. They can be expressed in:

• the husband’s move to another area to carry out work activities there;
• a sharp deterioration in health, which has become an obstacle to further performance of professional duties;
• the need to care for a sick family member.

The amount of maternity benefits in relation to the minimum wage in 2021 Since maternity benefits relate to state social payments and guarantees, they are subject to indexation annually. As a rule, their size changes on February 1st. According to official data, the inflation rate for 2021 was 5.8%. This indicator was taken as the basis for calculating and carrying out indexation at the beginning of 2021. From February 2021, the maternity benefit amounts will be:

• in most cases - 100% of average earnings.

Applying for father's benefits

During a long business trip for a young mother, the benefit can be issued to another family member, for example, to the father. To do this, dad will need to apply for parental leave at his place of work. In addition, he will need to provide a certificate from his mother’s place of work stating that she does not use vacation and does not receive benefits.

For a young mother, you need to make an entry in your personal card. It indicates the start date of the business trip, its end date and the total number of days of the trip. In addition, the number and date of the order, which was the basis for the business trip, is indicated.

Important! After the end of the business trip, payment of benefits can be resumed.

Calculation of maternity benefits for a part-time employee

If a woman has not been employed for the last 24 months and does not receive a regular income, then she does not receive maternity benefits. What documents are needed to apply for a B&R benefit? First of all, you need to fill out an application for payment and attach the following documents to it. Required documents 1. Sick leave from the antenatal clinic or clinic where the pregnancy is being carried out. 2. Copies of passport. 3. Bank account number for transferring the payment. 4. A certificate confirming that the child’s father did not receive such benefits. 5. Certificate of income. 6. Child’s birth certificate (after childbirth). 7. If maternity leave due to a difficult pregnancy lasted longer than standard, then a certificate from the hospital confirming this is required.

Annual leave

If a young mother works on maternity leave, she has the right to annual paid leave (Rostrud letter No. PG/8139-6-1). She can use it after the end of maternity leave, since, according to labor legislation, a young mother does not have the right to use two types of leave.

If there is a need for annual leave, the employee has the right to take it, while interrupting her maternity leave. To do this, she writes a statement where, in addition to a request for annual leave, she asks to interrupt her maternity leave. Based on this application, an order is issued and a corresponding entry is made in the employee’s personal card. Payment of benefits during vacation stops and resumes when it ends.

The legislative framework

Benefit in the absence of income in the billing period

When a worker had no earnings in the years preceding the year of maternity leave, it is necessary to calculate maternity benefits based on the minimum wage (Part 1.1 of Article 14 of Law No. 255-FZ).

Example

Accountant Efremova E.P. just got a job in January 2021 and in May 2021 she goes on maternity leave lasting 140 calendar days. Before this, the woman had not worked anywhere for 3 years. How to calculate maternity payments in this case?

1. We determine the average daily earnings from the minimum wage: 12,792 × 24 / 730 = 420.56 rubles.
2. We calculate the amount of the benefit: 420.56 × 140 = 58,878.4 rubles.

New amount of maternity benefits in 2021-2021

Financial assistance to pregnant and postpartum women is paid to everyone who has officially completed the necessary documents. To do this, you must submit a certificate of incapacity and an application to the personnel department at the place of employment. The period itself involves two parts, which are calculated by the gynecologist from the officially calculated date of birth of the child.

Women are not the same for one reason or another, so the length of periods differs. For example, for adoptive parents these terms are usually reduced, but the amount of payments for women who give birth depends on them. Even in this period, the calculation of possible maximums and minimums is implied.

The possible maximum for children depends on the maximum amounts of payments to the Social Insurance Fund made by employers. New limits were approved in 2021, so benefit amounts have also changed. For women on maternity leave this year, the maximum is 322 thousand 192 rubles, and the amount of additional payment for care is 27 thousand 985 rubles. To date, there is data on additional payments even for 2021. However, for the next period there will be some limits that should be taken into account by those planning to have children. They concern official earnings.

Minimum amount of maternity benefit

The additional payment for women who have given birth, like any other sick leave, depends on the earnings during the billing period. The calculation itself cannot be less than the minimum wage - the minimum wage. In 2021, this amount is equal to 12 thousand 130 rubles, and based on it, you can calculate the average daily earnings - 398 rubles. 79 kopecks. Already from this value you can find out the possible minimum in 2021, which will be equal to:

• 55 thousand 830 rub. 60 kopecks in 140 days.
• 62 thousand 211 rubles. 24 kopecks in 156 days.
• 77 thousand 365 rub. 26 kopecks in 194 days.

It is worth noting that payments for women who give birth should not be paid to men. Representatives of the stronger half of humanity can take days off related to caring for a newborn. Grandma can also claim the same money and weekends.

Maximum amount of maternity benefit

This issue is relevant for women with an official income of 70 thousand rubles monthly. Moreover, this value must be maintained over the last two years of work. Large amounts in excess of this earnings are not compensated in any way, since the maximum, like the minimum, is established by law. In practice, the maximum possible amounts look like this:

• 322 thousand 191 rubles 80 kopecks. in 140 days.
• 359 thousand 013 rubles 72 kopecks. in 156 days.
• 446 thousand 465 rubles 78 kopecks. in 194 days.

Any amount of maternity benefit can be calculated independently using a special calculator on the Social Insurance Fund website. However, this method will require complete information on the specific case. The more information you need, the more accurate the result you can get. To do this you need to know:

1. Average income for 2 years.
2. The current minimum wage.
3. The largest amount of subsidy.

If a woman is going on maternity leave in 2021, she can count on receiving from the Social Insurance Fund no less than 55 thousand 830 rubles and no more than 322 thousand 192 rubles. Women with a salary of more than 70 thousand rubles who do not want to lose money are better off continuing to fulfill their duties until the birth. Regular earnings instead of payments will be more significant support. Receiving two payments at the same time is not provided for by law.

Part-time work: how maternity pay is calculated in 2021

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

1. Women who were fired during the twelve months preceding the day they were recognized as unemployed in the prescribed manner due to:
   • liquidation of organizations;

   termination by individuals of activities as individual entrepreneurs (IP);

2. termination of powers by private notaries or termination of the status of a lawyer;
3. termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing.

Maternity benefits for these categories of citizens are set at a minimum fixed amount (from February 1, 2021 - 628.47 rubles.

Since it exceeds the maximum amount for calculating maternity benefits in 2021, the benefit should be calculated based on the specified maximum average daily earnings - 1,632.88 rubles.

Minimum benefits... In practice, the average earnings of employees going on maternity leave per full calendar month are often less than the minimum wage.

In such situations, as well as in cases where a woman has no earnings at all during the billing period, maternity benefits are calculated based on the minimum wage (Part 1.1, Article 14 of Law No. 255-FZ). Let us recall that the minimum wage from January 1, 2021 is 5965 rub. (Art.

1 of the Law of December 1, 2014 N 408-FZ). Accordingly, the average daily earnings for calculating maternity leave cannot be less than 196.11 rubles. (RUB 5,965 x 24 months: 730).

The procedure for calculating maternity benefits for minimum wages in 2021

Important

At the same time, the calculation period for calculating maternity benefits in the general case is two calendar years preceding the occurrence of the insured event.

And in principle, when calculating the actual average daily earnings, it does not matter whether the woman worked full time or not.

But if her actual average daily earnings turn out to be less than the minimum wage, then for some reason her working hours must be taken into account to calculate benefits.

That is, an employee who works part-time will receive half the “minimum wage” benefit, while a woman who had no earnings at all in the billing period will receive the benefit calculated on the basis of the minimum wage in full. Let us explain this with an example. Example 2. In 2021, two employees are going on maternity leave, namely: P.P. Petrova. works part time.

Attention

Here the question arises: how to calculate benefits based on the minimum wage if the employee, a young specialist, works part-time? In fact, the provisions of Part 3 of Art.

11 of Law N 255-FZ does not provide for an adjustment of the minimum wage depending on the length of the employee’s working hours.

And although this is not entirely logical, since you have to compare the average daily earnings, calculated on the basis of payments for worked (partial) time, and the average daily earnings, calculated on the basis of the minimum wage, the value of which is not adjusted in proportion to the length of working time, that is, they are compared, in fact , incomparable values, female workers only benefit from this. That is, in this part, as they say, young people are welcome everywhere - working part-time, they will receive maternity leave, calculated based on the minimum wage, in full.

Providing maternity leave in 2021

The amount of payments for the billing period (2013 and 2014) taken into account when calculating benefits is 116,800 rubles. The number of calendar days taken into account when calculating average earnings is 730. Sidorova S.S. employed full time. The amount of payments for the billing period (2013 and 2014) taken into account when calculating benefits is 116,800 rubles.

Calculation of maternity benefits in 2021 using a new example of calculation

Minimum wage = 9489 rubles);

• 6284.65 rub. - on the second and subsequent ones.

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 a certificate from the place of work of the second parent about non-receipt of a one-time and monthly allowance.

How to calculate maternity leave in 2021 (example and online calculator) Let's consider a situation where a woman goes on maternity leave in January 2021 for a period of 140 days (normal pregnancy and childbirth without complications).

How will working part-time affect maternity benefit calculations?

The maximum base for calculating contributions will be as follows:

• 718,000 rubles – for 2021;
• 755,000 rubles – for 2021.

These figures mean that when calculating maternity payments for 2021, you can take into account the maximum amount of income in the following amount: 1,473,000 rubles. Accordingly, the size of the maximum average daily earnings has also changed. In 2021 it is equal to 2021.81 rubles.

When assigning benefits to employees who have less than 6 months of insurance coverage, the new minimum wage must be taken into account. For 2021 it is equal to 9489 rubles. The average daily minimum wage is now 311.97 rubles. For convenience, we summarize all the numbers in a table.

Taking into account all the latest changes, the amount of this benefit in 2021 will be the following indicators:

• 34,520 rubles – in case of a normal birth, without any complications;
• 38,465 – if there are certain difficulties during and after pregnancy;
• 47,835 – if the pregnancy was multiple.

All women who work officially at the time of maternity period have the right to claim appropriate payments from their employer. The calculation formula remains the same; only new minimum and maximum values ​​are taken into account, as well as various coefficients that apply in certain territories of our country.

Part-time work: how maternity pay is calculated in 2021

But when calculating the average daily earnings, there are also differences. Thus, the average daily earnings for calculating maternity benefits are determined by dividing the amount of earnings accrued for the billing period by the number of calendar days in this period. At the same time, excluded periods are also provided (Part 3.1 of Article 14 of Law No. 255-FZ).

These include: - periods of illness, maternity leave, parental leave; - the period of release of the employee from work with full or partial retention of wages, if contributions to the Social Insurance Fund were not accrued on the retained salary for this period.

Benefit to the maximum... Plus, it is necessary to take into account that in any case, the amount of earnings for the purposes of calculating maternity benefits cannot exceed the maximum base for calculating insurance premiums for the corresponding year. In 2013 and 2014

Minimum wage. The average daily earnings based on the minimum wage in 2021 is 196.11 rubles.

(5965 rubles x 24: 730). The maximum amount of daily benefits in each month of maternity leave depends on the duration of such: - 192.42 rubles. (5965 rubles: 31 days), if there are 31 days in a month; - 198.83 rubles. (5965 rubles: 30 days), if there are 30 days in a month; - 213.04 rubles. (5965 rubles: 28 days), if there are 28 days in a month.

When calculating the benefits of Antonova A.A. it is necessary to compare the maximum amount of daily earnings with the actual average daily earnings (RUB 194.20). Accordingly, for months lasting 31 days, the benefit is calculated based on the minimum wage (since 194.20 rubles is more than 192.42 rubles).

And for months lasting 30 and 28 days - based on the actual average daily earnings of Antonova A.A., since 194.20 rubles. less than RUB 198.83 and 213.04 rubles.

Source: https://2440453.ru/nepolnyj-rabochij-den-kak-nachislyayut-dekretnye-v-2021-godu/

New amount of child care benefits in 2021-2021

Payments related to caring for a newborn child and up to 1.5 years of age also depend on the payment base in the Social Insurance Fund. Average earnings over two years and restrictive indicators for enterprises are also important here. On average, those who are on vacation receive approximately 40% of their income.

Daily earnings two years before the start of the weekend* 30.4. The maximum value is usually known, as it is calculated based on indicators for the two previous periods. The amount for a month of parental leave in 2021 and 2021 is easy to find out on your own, but the possible minimum depends on the minimum wage:

• Minimum wage*40%.

For example, with a monthly salary of 30 thousand rubles, the payment for care from 2021 will be 40% or 12 thousand rubles. The woman who gave birth will receive this money from the Social Insurance Fund. If you earn 100 thousand a month, the maximum will be 27 thousand 984 rubles, although this is less than 40%.

Knowing these features, you can foresee in advance the issue of other relatives going on vacation. For example, sometimes it is more profitable for dad or grandmother to leave. Mom can stay on and work half-time. In this case, it is sometimes possible to keep both your earnings and the full amount of the additional payment.

It is easier to present the minimum and maximum values ​​for care up to 1.5 years in a table:

Calculator for calculating maternity benefits: rules for 2017-2018

Families with an income per person below 1.5 times the subsistence minimum are eligible to receive them. The amount of the payment is equal to the subsistence minimum per child established in the region in the second quarter of the previous year. Those. the amount is fixed for the current year and has no minimum or maximum restrictions.

The child care allowance for children aged 1.5 to 3 years was established by Decree of the President of the Russian Federation dated May 30, 1994 No. 110. The amount of this payment (50 rubles per month) today can be considered symbolic, so many parents do not even bother to apply for it. The government is currently discussing the issue of increasing it, but no decision has been made yet.

Conclusion The social protection system in the Russian Federation provides for the payment of several types of benefits during pregnancy and child care.

Limits on the calculation of insurance premiums (how they affect the maximum benefit amount)

All employers pay payments to the Social Insurance Fund for their female employees. Contributions amount to 2.9% of wages and this interest goes to the general account. Payments for sick leave, maternity and child benefits are then calculated from it.

Limits for employers are set annually by the government. For example, if the annual return is greater than the limit, the contributions do not change. But due to this marginal base, employees receive certain amounts that are accrued for each insured accident. For example, they are available to women and men who take days off to care for a child under 1.5 years old.

The payment itself is calculated from the average salary taken over a couple of years, but subject to a limit. That is, earnings can be anything, but payments for maternity leave and care will not exceed the maximum, depending on the approved restrictions for employers.

For example, with the usual registration of childbirth in 2021, the maximum was 301 thousand 095 rubles for 140 days. The limits of past years have an impact on future rates, which you can even find out yourself. To do this, it is enough to take into account your own average earnings.

The amount of maternity benefit in relation to the minimum wage in 2021

Since maternity benefits relate to state social payments and guarantees, they are subject to indexation annually. As a rule, their size changes on February 1st. According to official data, the inflation rate for 2021 was 5.8%. This indicator was taken as the basis for calculating and carrying out indexation at the beginning of 2021.

From February 2021, the maternity benefit amounts will be:

• in most cases - 100% of average earnings. This year it will be calculated based on the indicators of the previous two years - 2016 and 2017;
• maximum indicators - 282,493 rubles for the standard duration of the maternity period of 140 days; 296 207 – in case of any complications during childbirth; 368 361 – in case of multiple pregnancy, subject to the maximum duration of the maternity period, which will be equal to 194 days.

In addition, the state also provides for the legal right of expectant mothers to receive one-time payments, which include:

• 613.14 rubles in case of early registration at the antenatal clinic;
• 25,990 rubles – to the wives of military personnel who are currently in military service;
• 16873.54 – on the occasion of the birth of a child;
• 453,026 – maternity capital, which is paid to women who meet all the conditions established by the state.

The current regulations also establish several payments that will be paid to individuals every month for a certain time period. Such payments include the following:

• for child care until he reaches the age of 1.5 years - 3077 rubles;
• regular benefit if the child’s father is a military man - 11,138 rubles;
• 2240 regular payment for a child whose father died while performing his military duties.

Read more: How to get financial assistance for university students

The amount of maternity payments is inextricably linked with the current level of the minimum wage established in a particular region of our country. In 2021, its level increased to 9,489 rubles.

Common mistakes

An application for maternity leave is not considered a mandatory document. Despite this, many employers require it from their employees. This is done to avoid claims in the event of controversial situations.

In this case, the document should not be submitted without a sick leave certificate. The basis for filing an application must be a sheet confirming incapacity for work or a certificate of adoption. Without these documents, rest days are not provided and compensation will not be paid. The application is also usually necessary to indicate the details and desired methods of receiving benefits.

Another common mistake is calculating the vacation period yourself. This is a gross violation of legal norms, since the terms and periods of leave correspond to the data from the sick leave.

In case of multiple pregnancy, the standard statement is not valid. Employees are often unaware of their right to multiple pregnancies, and employers withhold this information. In this case, it is important to pay attention to the sick leave data, which will indicate an extended period of 194 days.

Frequently asked questions on the topic of maternity leave and care for up to 1.5 years

Question #1:

Who can get maternity leave?

Answer:

We list:

1. For female employees working on the basis of an employment contract without taking into account length of service.
2. Persons registered as unemployed with confirmed official status.
3. Full-time students.
4. Women military personnel, including civilian personnel of units.

Question #2:

When do you go to work?

Answer:

Return to the workforce is possible at any time after prior notification to the employer in writing.
If the exit is early, a corresponding order is issued. If the period of parental leave has ended, there is no need for additional orders. An interrupted vacation can be resumed, and more than once. For this purpose, an additional act is drawn up, which is confirmed by the employee’s statement. Rate the quality of the article. Your opinion is important to us: