How can an individual entrepreneur apply for maternity benefits? Let's talk

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Published: 02/20/2016

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The state guarantees entrepreneurs the payment of “children’s” benefits:

  • one-time at birth;
  • for child care up to 1.5 years.

But maternity leave on sick leave is only available to those individual entrepreneurs who have entered into an insurance agreement with the Social Insurance Fund in advance and have regularly paid their contributions .

  • Payments for individual entrepreneurs not insured by the Social Insurance Fund
  • How can an individual entrepreneur get maternity leave?
  • How much to pay to the Social Insurance Fund?
  • Documents required for payment of benefits
  • Receiving benefits from the Social Insurance Fund

The legislative framework

The procedure and conditions for assigning payments related to pregnancy and subsequent childbirth are spelled out in detail in Law No. 255-FZ of December 29, 2006. However, individual entrepreneurs were not included in the list of insured persons. They are given the right to enter into a voluntary agreement with the Social Insurance Fund, enshrined in government decree No. 790 of October 2, 2009. Important: automatically, businessmen who independently organize their own workplace are accrued social benefits only at the federal level.
This rule does not apply to benefits at the regional level. Law No. 212-FZ dated July 24, 2009 establishes the procedure for calculating contributions, including insurance for temporary disability. Individual entrepreneurs make transfers based on the specified document based on the minimum wage (minimum wage).

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Federal Law N255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”

Federal Law On Insurance Contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund dated July 24, 2009 N 212-FZ

Decree of the Government of the Russian Federation of October 2, 2009 N 790 (as amended on May 27, 2016) “On the procedure for paying insurance premiums by persons who voluntarily entered into legal relations...”

How this happens in practice

Compliance with legal regulations requires adherence to strict procedures.
Thus, the principle of enforcement of these regulations is as follows:

  1. The entrepreneur is obliged to enter into an agreement with the Social Insurance Fund, the essence of which boils down to the assumption by both parties of obligations:
      The individual entrepreneur undertakes to make contributions to the Fund;
  2. he, for his part, undertakes to pay the due amounts upon the occurrence of an insured event.
  3. The insured person can count on receiving benefits for the following reasons:
      due to illness (upon presentation of a certificate of incapacity for work);
  4. for pregnancy and childbirth (sick leave is also required);
  5. with early registration for pregnancy (certificate from the antenatal clinic);
  6. for caring for a newborn up to one and a half years old.

Hint: a businesswoman who gives birth will also receive a lump sum payment upon the birth of her baby.
The benefit does not apply to stillborns. Payments to an entrepreneur who voluntarily makes contributions to the Fund are also due in the event of the adoption of a newborn. Not only women, but also men can apply for these. Payments are assigned to the young father provided that he is the only adoptive parent.

In rare cases, the opportunity is used to receive benefits for a child up to one and a half years old by other relatives-individual entrepreneurs, when the mother goes to work. This is not prohibited by law if a businessman contributes funds to the Social Insurance Fund.

How to conclude an agreement

Resolution 790 contains a rule that requires the initiative of a businessman when concluding an agreement on voluntary insurance. On this basis, the individual entrepreneur must do the following:

  1. Submit an application to your local Foundation office.
  2. Attach copies of the following documents:
      passports;
  3. certificates of state registration;
  4. tax number (TIN);
  5. licenses (if available).

Specialists are given five days to check the information. After the expiration of the period established by the norms of the current legislation, the newly insured person is issued a corresponding certificate. It is this that gives the right to provide payments.

Hint: not only individual entrepreneurs, but also other self-employed persons (lawyers, notaries and others) can voluntarily carry out insurance.

Are maternity benefits required for individual entrepreneurs?

The laws of the Russian Federation do not clearly define whether an individual entrepreneur should interrupt his work activity during maternity leave. There is no concept that a woman who has given birth or is pregnant should stop working and lose benefits while on statutory leave. The condition applies even if the individual entrepreneur has no employees other than the owner himself.

Individual entrepreneur and maternity leave

Note! Individual entrepreneur and maternity leave are concepts bound by law, since in fact a person must make payments to the Social Insurance Fund in order to receive paid maternity leave.

But if an entrepreneur needs to suspend his activities, he can do so. A pause in work is not a type of liquidation, since the break is taken for a certain time, and entrepreneurship does not stop forever. There will be no need to make transfers to the pension fund during the entire maternity leave with the IP suspended. But other payments will have to be made in the standard manner without benefits or concessions.

Important! The suspension of transfers to the Pension Fund is valid only if the individual entrepreneur is not working. If the business operates in a standard mode, then UTII and other fees must be paid according to established rules, including transfers to the Pension Fund.


Individual entrepreneur taxes

In order for an individual entrepreneur to go on maternity leave, it is necessary to go with a sick leave certificate to the nearest branch of the Social Insurance Fund, attaching the necessary package of documents for consideration of the application. This opportunity is valid only for those entrepreneurs who paid for the Social Insurance Fund on a voluntary basis.

Note! Suspension of business is a woman’s right, not an obligation. Therefore, whether to stop the case or not is a question decided by the individual entrepreneur himself.

Then the FSS will check the fact of maternity leave within 10 days after the application. Funds are paid until the 26th of the next month after verification. The choice of delivery of funds is chosen by the applicant himself. This can be by postal or bank transfer, cash.

Regardless of whether an individual entrepreneur has subordinates, there will be practically no difference in the design scheme and in other aspects. But if an individual entrepreneur with employees stops doing business for a while due to maternity leave, then the entrepreneur is obliged to fire all employees and pay them all due salaries and compensation.

Responsibilities of a businessman

The contract itself does not give the right to payments. The individual entrepreneur is obliged to contribute the funds provided for in the agreement:

  1. The calculation is made on the basis of the minimum wage.
  2. Money is transferred:
      to the bank account of the branch with which the agreement was concluded;
  3. until December 31 of the current year;
  4. and before January 15 of the next year, you must submit the corresponding report in Form 4a.

Hint: the contribution is calculated at a rate of 2.9%.

How much will you have to pay

The calculation is made according to the established formula. It is like this:

  1. Vzv = minimum wage x 0.029 × 12 months, where:
      Vvz - the required deduction value;
  2. Minimum wage is an indicator of the minimum wage established by the Government of the Russian Federation;
  3. 12 months is the calculation period.

Thus, each businessman makes a transfer to the Social Insurance Fund once a year in a relatively fixed amount.

For 2021 it was calculated as follows:

  • RUB 7,500.0 x 0.029×12 months. = 2,610.0 rub.

If the individual entrepreneur signed the agreement not from the beginning of the period, but during the year, then the calculation will be different:

  1. It is necessary to calculate the average monthly payment according to the minimum wage in force at that time.
  2. Then, the full amount is calculated for the entire insurance period.

Example

Let’s say entrepreneur Ivanova A. signed an agreement on March 1, 2017.

Two minimum wage indicators are taken into account:

  • from 03/01/17 - 7.5 thousand rubles;
  • from 01/01/17 - 7.8 thousand rubles.

The total amount is:

  • RUB 7,500.0 x 0.029×4 months. (from March to June) + 7,800.0×0.029×6 months. = 2,227.2 rub.

Hint: for the full year 2021 you will have to pay:

  • RUB 7,800.0 x 0.029×12 months. = 2,714.4 rub.

How to calculate the amount of contributions to the Social Insurance Fund for individual entrepreneurs?

When going on maternity leave, every woman entrepreneur would like to navigate the financial side of this issue. To be able to calculate maternity benefits for individual entrepreneurs, you must first make the necessary contributions to the social insurance fund, which are calculated based on the minimum wage established by the government for each individual year. If the issue of going on maternity leave has become relevant in the current period, then for the calculation it is necessary to take data for 2021 and 2021. The contribution is calculated at a rate of 2.9%, so the contribution for 2021 should be:

7500 rubles (minimum salary) x 0.029 x 12 months = 2610 rubles.

Thus, the contribution amount for individual entrepreneurs for 2021 will be equal to 2,610 rubles. And this amount must be paid before the end of the calendar year. This amount can be divided into several payments, but be sure to complete the payment of the required amount in the year for which the contribution is paid, otherwise the concluded agreement will be immediately terminated. In 2021, the contribution amount will be different, since the government for this period established a minimum wage of 7,800 rubles. We do the same calculation for the new amount:

7800 x 0.029 x 12 = 2714.40 rubles.

And this amount must be paid before the end of the year. If a girl applied for benefits before payment of contributions for the previous two years was made, her application will be rejected.

How much does the FSS pay?

The mother in labor and the mother and baby will receive minimum payments. This is due to the fact that entrepreneurs contribute meager amounts to the Fund compared to other insured persons.
For example, for an employed woman with a salary of 30 thousand rubles. the employer contributed in 2021:

  • RUB 30,000.0 x 0.029×12 months. = 10,440 rub. (five times more).

Payments to voluntarily insured persons are calculated on the basis of the minimum wage. The data is entered into the standard formula for determining benefits, only instead of the real salary for two years, the minimum indicator is substituted.

Attention: accruals are made on the basis of sick leave. For pregnancy and childbirth, a certificate of incapacity for work is issued for three different periods:

  • 140 days - usually;
  • 156 - with planned complications;
  • 194 - when diagnosing multiple births.

Maternity benefit for a woman businessman

By law, this payment is calculated at 100% of average monthly earnings for the previous two years. The formula is:

  • Vbr = SZ / 730 days, where: Vbr - amount of benefit;
  • SZ - average earnings for 24 months (amount of accruals divided by the number of months);
  • 730 is the number of days in the period (365 + 365).

Hint: 2021 was a leap year.
It has 366 days. Therefore, in the calculation formula in 2021, instead of 730, they put 731 days. Example

Let's calculate how much a woman in labor will receive - individual entrepreneur for pregnancy and childbirth in December 2021:

  • 24 months x 7,800.0 rub. / 731 days x 140 days = 35,852.26 rub.

In case of multiple pregnancy:

  • 24 months x 7,800.0 rub. / 731×194 days = 49,680.98 rub.

Benefit up to one and a half years

This benefit is calculated according to the formula given above.
Its size is equal to 40% of average monthly earnings. Thus, in 2021, an entrepreneur was entitled to:

  • RUB 7,800.0 x 40% = 3,120.0 rub.

In 2021, individual care providers received RUB 3,000.0.

Attention! The thresholds for care allowance are established by law for up to one and a half years. They are:

  1. minimum:
      for one child - 3065.69 rubles;
  2. for the second - 6131.37 rubles;
  3. maximum - 11,634.5 rubles.

Benefit for early registration

This type of payment is additional.
Its amount is not related to earnings. In 2021, 613.14 rubles will be credited. To receive you need:

  1. Write an application no later than six months after the end of sick leave.
  2. Attach a certificate from the antenatal clinic stating that registration was completed before 12 weeks. A copy of your passport.

Hint: it is better to apply for all payments at the same time.
In addition to the above, an individual entrepreneur may qualify for a one-time payment associated with the birth of a baby. Its amount is fixed.
In 2021, 16,350.33 rubles are transferred to recipients. To make an appointment, you must also provide a copy of the baby’s birth certificate.

Maternity benefits for individual entrepreneurs in 2021

Maternity payments for individual entrepreneurs are provided in a minimum amount - in the same amounts as those intended for women with work experience of up to six months and employees with low salaries. This is due to the fact that officially employed citizens make more insurance contributions to the Social Insurance Fund than individual entrepreneurs. Let's compare the example of two women:

Dues payer statusA woman employed under an employment contractFemale individual entrepreneur who entered into an agreement with the Social Insurance Fund
ConditionsLet’s say an employee’s salary is 22 thousand rubles (the average salary for the regions).Let's say a woman has entered into an agreement with the Social Insurance Fund from the beginning of 2021.
The amount of insurance contributions for the full year22,000 rub. x 2.9% x 12 months. = 7656 rubles . RUB 11,280 x 2.9% x 12 months. = 3925.44 rubles (2 times less).

Payment of maternity benefits is made according to the same scheme as in the case of officially employed women. Let us remind you that employees subject to compulsory social insurance receive maternity benefits based on their total income for the last 2 years. Women individual entrepreneurs will receive benefits calculated in a similar way, but instead of 2 years’ salary, the current minimum wage multiplied by 24 months will be taken into account .

The formula for calculating the amount of the B&R benefit for women in the status of an individual entrepreneur is as follows:

P = minimum wage* x 24 months. : 730** x KDO,

where P is the amount of the B&R benefit,

KDO - number of days of vacation according to the BiR,

* Minimum wage current at that time,

** 730 days in 2 years if there was no leap year, 731 days if there was a leap year.

The duration of maternity leave can be found in the following table:

No.Condition of the mother in labor, number of newbornsDuration of maternity leave
1Normal childbirth without complications and heavy bleeding (anemia), natural delivery, not Caesarean section. One newborn. 140 calendar days:
70 days before birth, 70 after birth.
2The birth of one baby. But the unsatisfactory condition of the mother during pregnancy and/or childbirth with complications (anemia, large blood loss, surgery, difficult recovery, etc.). 156 calendar days:
70 days before the birth of the child, 86 days after.
3Multiple pregnancy
(twins, triplets and more)
194 calendar days:
84 days before birth, 110 days after.
4The woman lives in an area contaminated with radioactive waste (near the Chernobyl nuclear power plant). Normal natural birth. One baby. 160 calendar days:
90 days before birth, 70 days after.
5The woman in labor permanently resides in the “Chernobyl” territories. The pregnancy proceeded normally. The child was born alone. But the birth was complicated (excessive bleeding, Caesarean section, anemia and other consequences). 176 calendar days:
90 days before the birth of the baby, 86 days after his birth.

An example of calculating maternity benefits for individual entrepreneurs

A female individual entrepreneur goes on maternity leave from January 1, 2021 (to simplify calculations). The vacation will last 140 calendar days. 2021 and 2021 were not leap years. The minimum wage from January 1 to May 1, 2021 was 9,489 rubles . From May 1, 2021 to January 1, 2021, the minimum wage is 11,163 rubles . From January 1, 2021 to January 1, 2021, the minimum wage is 11,280 rubles . Let's calculate the amount of maternity benefits for a female individual entrepreneur:

P = [minimum wage (01/01/2018-05/01/2018) x 4 months. + minimum wage (05/01/2018-01/01/2021) x 8 months. + minimum wage (01.01.2021-01.01.2021) x 12 months]: 730 days. x 140 days

P = [9489 rub. x 4 months + 11163 rub. x 8 months + 11280 rub. x 12 months]: 730 days. x 140 days = 50365.47 rubles (359.75 rubles per day)

How to get benefits from the Social Insurance Fund

An individual entrepreneur who fulfills all the terms of the contract with the Fund, upon the occurrence of an insured event, must do the following:

  1. Write an application requesting payment of one or another type of benefit.
  2. Attach a package of supporting documents:
      copy of passport;
  3. certificate of incapacity for work;
  4. certificate of early medical examination;
  5. a copy of the child's certificate.

The subtleties of registration of benefits are as follows:

  1. A copy of the agreement is not attached, since the second copy is in the department.
  2. In any case, you should contact the FSS department with which the agreement was signed.
  3. Data for transfer must be indicated in the application:
      Postal office;
  4. account details.
  5. Often, a certificate from the husband’s place of service is required stating that he is not accrued a specific type of preference.

Important: an entrepreneur working additionally under a contract can receive all types of payments related to childhood and maternity from two sources:

  • as a voluntary insured;
  • at the employer.

What documents need to be completed at the antenatal clinic to receive benefits?

After registering with the Social Insurance Fund, you need to obtain a sick leave certificate from the antenatal clinic. Usually sick leave is issued by the 30th week of pregnancy, but if a woman is expecting twins or triplets, then by the 28th week.

It is better to notify your doctor in advance that you will need 2 sick leaves. The sheets will be identical in appearance. The only difference is the serial number and destination - one at the place of work, and the second at the Social Insurance Fund. But, since there is no column for individual entrepreneurs on the sick leave, a mark is placed in the “part-time work” field.

How to get benefits through your employer

Persons engaged in hired labor are automatically insured by the Fund. Therefore, they have the right to benefits in the general manner. An individual entrepreneur who is also a hired worker must:

  1. write a statement to the employer, providing copies of:
      birth certificates of the baby;
  2. certificates of early registration;
  3. sick leave;
  4. independently contact the FSS in the manner described above.

Thus, the accrual amounts will increase. After all, contributions for this worker are deducted from two sources.

What is the payment amount?

When determining the amount of payments, the responsible person must analyze the income received by the employee over the last two years. In cases where the period of work is less than two years, the employee must submit income certificates and relevant reports at the request of the entrepreneur. The individual entrepreneur will receive funds paid to the employee on maternity leave at the expense of the Social Insurance Fund. In 2021, another scheme began to operate in some regions of the country, when funds are received by a person on maternity leave directly from the Social Insurance Fund.

Additional Information! The legislation does not define restrictions on the amount of accrued payments.

The employer does not have the right to refuse to make payments if a standard employment contract is concluded between the individual entrepreneur and the employee. When requesting maternity leave, the employee must submit a sick leave certificate that confirms the person’s situation. If an entrepreneur decides to fire such an employee during pregnancy, then the legislation will not allow the procedure to be carried out. Pregnant women are a socially vulnerable segment of the population, therefore the state obliges employers to provide funds and keep the employee on staff throughout the entire maternity leave.


Calculation of maternity benefits

There is only one case when dismissal will become possible - the expiration of the employment contract, if it had a corresponding clause. But this is followed by an obligation imposed on the employer to offer available vacancies to the dismissed employee. It will be possible to finally dismiss a person only if there are no places or the woman herself refuses the offer.

Is it necessary to stop business during maternity leave?

The decision to cease activities for a certain period is made by the businessman himself. Tax authorities recommend focusing on the type of taxation. Thus, it is more profitable for single tax payers:

  • suspend activities;
  • deregistered as a taxpayer.

The fact is that the amount of a single contribution to the budget is not related to income. If you do not officially announce your retirement, the tax authorities will begin to charge the usual payment. And for not submitting it there are also penalties. This is unprofitable and troublesome for mother and baby.

Important: even if activities are suspended, you will have to submit zero reports to the Federal Tax Service.

Registration with the FSS

When planning to expand their family, female entrepreneurs need to understand how to go on maternity leave as an individual entrepreneur correctly in order to receive all the payments accompanying this important and pleasant event. To do this, women must meet two conditions: register with the Social Insurance Fund and regularly pay the required contributions there. The same rule also applies if maternity leave is required for an individual entrepreneur.

To register, you need to contact the local branch of the social insurance authorities, which serves people in need of social care by registering their place of residence. To confirm the fact of cooperation with an extra-budgetary fund, an official agreement is concluded. After it is signed by both parties, the woman is obliged to promptly, within the terms specified in the contract, make the amounts of payments indicated in this document.

Going on maternity leave: basic rules

Facts relevant for expectant mothers:

  1. A woman can go on maternity leave only after reaching 30 weeks of pregnancy. If more than one child is expected, the period increases.
  2. Leave is taken on sick leave, which is issued for 140 days. This period covers the time before and after childbirth.
  3. Sometimes the period of maternity leave is extended to 160 days. Typically, such relief is given to women who experience complications during pregnancy or childbirth.

You can receive payments from the state not only during preparation for childbirth and a short period after it, but also for several months while caring for a child. It is permissible to apply for maternity leave not only for a woman, but also for her husband. The maximum period of maternity leave is 36 months, but you can only receive significant payments from the state for 18 months.

All women, without exception, including unemployed people, have the opportunity to receive benefits. The only condition in order to be able to submit the appropriate application is to pay contributions to the Social Insurance Fund in advance. People working in enterprises do not have to worry about this stage, since deductions are written off automatically. For individual entrepreneurs, this procedure is optional and is performed on a voluntary basis.

Important! If a female individual entrepreneur decided to go on maternity leave, but did not pay her contribution to the Social Insurance Fund, she is not entitled to benefits. In order not to encounter difficulties, but to have stable financial assistance until the child turns 3 years old, it is necessary to pay contributions in advance. The total amount will be more than 2000 rubles. in year. A woman has the opportunity to repay the amount monthly or pay it immediately.

Basic rules for calculating maternity benefits

If an individual has obtained the status of an individual entrepreneur in Russia, he needs to make cash contributions as insurance premiums.

Deductions in favor of the Pension Fund and the Compulsory Medical Insurance Fund are mandatory for entrepreneurs. Individual entrepreneurs should not make contributions to the Social Insurance Fund, as employers do for their employees.

This rule has undoubted advantages; it allows you to avoid additional expenses. The downside will be the lack of monetary compensation payments from the Social Insurance Fund, which are due to all persons from whose income contributions to the fund are paid. Thus, their absence entails the absence of maternity payments due to pregnant women and young mothers. Those. payments will be provided, but they will need to be processed through social security authorities, and the amount of such charges will be minimal.

So that the situation for individual entrepreneurs would not be so unequal, RF PP No. 790 was adopted in October 2009. The document provided the right to individual entrepreneurs to enter into voluntary contractual relations with the Social Insurance Fund.

If a woman entrepreneur signs a voluntary agreement with the fund and makes the required contributions, she is guaranteed payment of maternity benefits.

They will be produced subject to a number of conditions:

  • When making payments in the current year, it is necessary that the agreement be signed with the fund no later than the previous year. This rule applies even if the agreement was concluded in December.
  • All payments for the year must be repaid in full. This means that if a woman entered into a voluntary relationship with the Social Insurance Fund in December, she should make additional contributions for the previous 11 months. You can carry out the transaction with a one-time payment.

If a woman realizes in 2021 that she is pregnant and her due date falls in 2021, she should immediately go to the Social Insurance Fund, sign an agreement and make contributions for all previous months. The amount for the year is small, at the beginning of 2021 it is 3 thousand 925 rubles. 44 kopecks (if we take into account the general minimum wage in the Russian Federation). It is easy to calculate.

They take the amount recognized in a certain period as the minimum wage. Then it is multiplied by the tariff provided for contributions to the Social Insurance Fund (it is 2.9), then the amount is multiplied by the number of months for which contributions must be paid.

The amount of benefits provided by the Social Insurance Fund will be calculated based on the amount of the minimum wage. But even in this form, the total payments will be several times greater than those that are due to unemployed women.

It may happen that a woman signs an agreement with the fund at the beginning of the year, and after a short period of time she realizes that she is pregnant and the birth will occur in the year in which the agreement was concluded. It's not scary. There is no need to stop paying contributions. They should be entered in full, and documents requesting benefits should be submitted the following year.

Application for benefits

The document must indicate:

  1. Name of the organization and full name of the general director.
  2. Your details (full name, position).
  3. In the main part of the document, you need to provide the data of the decree on maternity payments and formulate a request for compensation.
  4. Date and signature.

Sample document:

Application deadline

Documents must be submitted no later than 6 months after the date the woman goes on leave. If the deadline is missed, you will only be able to receive payments for a period not exceeding six months.

Benefits for conscripts' wives

Pregnant wives of conscripts will begin to receive one-time assistance in the amount of 28,511 rubles . Eligibility for benefits does not depend on family income. However, it is worth noting that only the legal wives of conscripts whose pregnancy is at least 180 days can receive the payment.

Help will also be provided to those families of conscripts who have already given birth to a child. The benefit amount will be 12,219 rubles . These amounts are subject to indexation like other social payments. This resolution came into force on September 8, 2020.

Early registration for an individual entrepreneur

This payment is additional to the maternity benefit and can only be assigned if the entrepreneur registers with the antenatal clinic no later than twelve weeks of pregnancy. From February 1, 2021 it is 613.14 rubles. it is paid in the same manner through the social insurance fund as all other benefits.

The fund will need to provide:

  • Passport
  • Certificate from consultation about the duration of pregnancy
  • statement

This payment is indexed annually, so its size will depend on the date of occurrence of the insured event.

One-time benefit for the birth of a child for individual entrepreneurs

This payment for entrepreneurs is the same as for other women. As of February 1, 2017 it amounts to 16350.33 rubles. It can be issued by both the woman herself and her working entrepreneur.

The right of a woman entrepreneur to maternity capital

Upon the birth of a second and subsequent child born before December 31, 2021. You can apply for maternity capital in the amount of 453,026 rubles, but you can use it only when the child reaches 3 years old, to improve living conditions, to purchase housing, for children’s education or for the mother’s pension.

Other benefits and benefits for children

What, in addition to benefits, can families with children under three years old count on:

  • utility benefits;
  • the right to a free plot of land;
  • housing subsidies;
  • survivor's pension;
  • caring for a disabled child;
  • for families with many children: tax benefits, housing, utilities, free food according to a doctor’s conclusion, free medicines, purchase of children’s goods.

Receipt of benefits is not automatic after childbirth. Funds are paid only on the basis of the application and provided papers.

An example of calculating insurance payments for individual entrepreneurs

The calculation is made using a formula based on the current minimum wage

C=minimum wage*2.9%*12

Where is the minimum wage in your region?

2.9% tariff on contributions

12th calculation year

Thus, if our minimum wage is 9489 rubles * 2.9% * 12 We get 3302.17

From May 2021 The President of the Russian Federation signed a decree that the amount of the minimum wage will be equal to the subsistence minimum, and therefore the amount of contributions will increase, due to this the minimum benefits will also increase.

How to run a business during maternity leave

An individual entrepreneur going on maternity leave involves a temporary cessation of his active business activities. However, registration with the Social Insurance Fund as a payer of social contributions imposes certain obligations. The payer of contributions, having received benefits from social insurance authorities, must provide a report on the money received in Form 4a-FSS. This document must be submitted by January 15. This report is submitted by everyone who pays social contributions, regardless of whether he does so voluntarily or as required by law. The report consists of two tables, the first of which indicates the amount of sick leave benefits or those established by law.

Since the activities of an individual entrepreneur are temporarily not carried out due to being on maternity leave, the reporting for a businesswoman changes. Here's what changes if she previously paid such taxes to the state:

  • for simplified taxation system for income - you will have to pay insurance premiums only for yourself;
  • according to the simplified tax system, “income minus expenses” are also contributions only for yourself;
  • according to UTII - tax accrual will be required based on physical indicators, and taxes must be paid within the period specified by law.

Moreover, such rules are valid only if the female entrepreneur does not have employees.

Replacing the 50 ruble benefit

From January 1, 2021, instead of an allowance of 50 rubles, a new allowance will be paid in the amount of the child’s subsistence level in the region.

To receive this benefit, you must obtain a certificate of average earnings. Low-income families are entitled to a new child benefit.

Families whose average per capita income is no more than twice the subsistence level of the working-age population of their region for the 2nd quarter of the previous year will receive additional social support.

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