The procedure for calculating maternity benefits: sample

Maternity allowance (M&R) is accrued to the employee for the period of maternity leave. This type of benefit is the cash security of the employee for compulsory social insurance and it is paid only to women.

By taking a disability sheet at the clinic, the pregnant woman is entitled to the payment of B&R benefits. If a woman decides to do some more work, the company cannot pay B&R benefits and wages at the same time. In this case, only a salary is paid until the woman goes on vacation. And then the employer has the right to pay B&R benefits.

Concept

In accordance with Art. 8 Federal Law No. 81- dated 05/19/1995, “On State Benefits for Citizens with Children”, BiR allowance is equal to average earnings. Therefore, the calculation is carried out only for working women (paid in cash). For non-working mothers (students who have been laid off for reduction), the amount of payment is equal to a fixed amount, which was established by law.

B&R Benefit is a one-time payment. In addition to the average amount of income, several factors influence the size: the duration of the disability document for R&D, the number of days off for the billing period due to temporary disability and other elements.

The following categories of employees are eligible to receive these amounts:

• those who work and are insured under the OSS system;
• those who were fired in connection with the liquidation of the company;
• full-time students.

The main nuances of the calculations

Only women can apply for B&R benefits. This is the main difference between maternity benefits and other social benefits (for example, dads).

The allowance for B&R is calculated for the expectant mother at the place of work or study (if she is a student). If the company was liquidated, the social protection authorities appoint and draw up benefits at the address of residence. A woman can apply for B&D payments within 6 months.

It happens that an employee works at the main workplace, and in another company as an employee on a part-time basis. The calculation of benefits for pregnancy in this case has its own characteristics and features.

What documents need to be requested from a pregnant employee to apply and receive B&R benefits. In the Federal Law of December 29, 2006 No. FZ-255, the following documents are indicated for calculating the maternity allowance in the Social Insurance Fund:

• application for benefits;
• disability certificate;
• certificate of income.

The regulations state that the B&R benefit is reimbursed by the FSS. However, almost all companies initially transfer these amounts to their account, and then provide a package of documents for reimbursing the costs incurred to the appropriate authorities. Since 2017, reports on insurance premiums have been submitted to the tax inspection authorities, and documents for cost recovery should be submitted to the FSS, which will conduct an audit on the right to receive payments.

Checking the FSS is carried out with all severity and may even result in claims against the company itself.

Moreover, such situations are not frequent. As a rule, the fund very rarely disputes such points.

Problems with the reimbursement of benefits should be gradually reduced due to the possibility of receiving electronic sick leave from 01.07.2017.

Payouts can be set in the following sizes:

• for those who work - on average earnings for two years (the amount of insurance payments is charged);
• for contract servicemen - by the amount of monetary allowance;
• for students - according to the size of the scholarship.

Legislative changes from 2015 to 2019

In the past few years, the following adjustments have been made to the regulatory legal acts on the procedure for granting leave for BiR:

• Since 2015, the calculation and transfer of B&R benefits are subject to changes that have entered into force for residents of some CIS countries who work in the Russian Federation;
• in 2016, the methodology for determining the amounts did not change, but the restrictions that reduce the number of benefits increased;
• from 01.01.2012, payments for temporary disability and payments for bioremediation are administered by the FSS. The forms of documents were changed, on the basis of which the body reimburses the company for the cost of paying benefits, etc.

In addition to nationwide payments, which are the same throughout the state, there are additional payments from local authorities that are aimed at stimulating higher birth rates and supporting families.

Similar payments are provided in the suburbs and the capital itself, the Republic of Adygea, Bashkiria, the Republic of Buryatia and Altai.

The government does not tire of proclaiming its goal to improve demographic policies throughout the country and to take care of motherhood and childhood.

Actions are being taken to increase the size of social benefits, the minimum amount of which is growing annually.

Calculation Procedure

In 2018, the procedure for calculating maternity benefits has not changed in relation to previous years. The calculation, as before, is carried out during the last two calendar years, but in relation to the past years, some changes have occurred:

• the period for settlements was 2016-2017;
• minimum payment amount due to salary increase from 07/01/2017;
• the largest amount of benefits - based on changes in the database for calculating insurance payments in the Social Insurance Fund.

The size of payments is determined by the usual formula for calculating maternity benefits after a document of incapacity for work (sick leave) for B&D is sent to accounting. If a woman works part-time in several places for more than two years, then for each job the allowance is calculated separately and independently.

Formula for calculating

The value of calculating the maternity allowance (P) can be determined by the formula below:

P = SDZ × T,

where SDZ is the average daily income for the billing period (calculated using an additional formula).

T - the number of days of vacation for BiR (taken from the disability certificate that was provided to the company).

The calculation of average earnings is carried out according to the following scheme (in the table the initial data are presented).

Calculation of average earnings:

946/24 = 39.4 thousand rubles.

To calculate the size of the payment, it is fundamentally true to find the average daily income (SDZ). The calculation of the maternity allowance (the form is filled with these data) is made according to the formula:

SDZ = SZ / Day,

where SZ is the total amount of the employee’s earnings for the entire billing period, which was calculated in 2017, is the average salary for 2015 and 2016, from which the employer paid insurance payments.

Days - the number of calendar days in the payment period.

The settlement period is equal to the previous two years.

Its duration is Dn = 730 days in the general case and 731 days if one of the calculated years turns out to be a leap year.

From this value, as necessary, it is necessary to subtract the number of days that were spent on sick leave and in the past maternity leave, if any (so-called “exclusion periods”).

For this time, the total income of SZ is taken into account.

If necessary, a woman can exchange one or both years with earlier ones (for example, 2014 and 2013), provided that her average income after the change increases.

Such an assumption is permitted only if the woman was on maternity or parental leave, at least one of the last two calendar years.

The main documents that must be provided for calculating the amount of benefits are:

• Disability certificate. There is a specially established form. There is a practice of introducing electronic analogues. This must be done no later than 6 months. The deadline can be skipped only for good reason.
• Certificate of earnings over the past two years. If the employee worked for another policyholder, then the certificate should be taken there. If it is impossible to provide it, you can make requests to the FIU.

The impact of seniority on the calculations

The length of the insurance period for a woman does not in itself affect the fact of calculating benefits. Even if the expectant mother worked on the employment contract for only a few days before the decree, she will receive benefits. It will be calculated on the basis of insurance payments paid for previous years (or from the equivalent “white” wages received by her).

The calculation of the amount of the maternity allowance is independent of the employee's insurance experience (unlike other deductions for temporary incapacity for work), but only if the work experience exceeds six months.

If the length of service is not more than 6 months, the allowance for B&D will be calculated on the basis of the minimum wage.

Foreign residents who work in our companies receive BiR benefits and other social benefits in the same way, according to the law of Russia.

How many days are taken into account in the calculations?

In accordance with Russian regulatory legal acts, depending on the characteristics of the course of pregnancy and childbirth, maternity leave may last:

• 140 days - during the usual course of pregnancy (in the amount of 70 days before and 70 after the birth);
• 156 days - with complications (70 days - before and 86 days - after, the 2nd sick leave is issued for 16 additional days);
• 194 days - for multiple pregnancies (84 days before birth and 110 after).

When an employee goes on vacation in BiR, all days of disability are paid immediately with a lump sum payment - from the first to the last.

In accordance with the law, after the leave is granted, a woman can immediately go on a maternity leave decree.

In 2017, the BiR allowance is calculated in days that were actually used. In other words, if she continued to work and get paid after 30 weeks of pregnancy.

Calculation can be performed for different periods in accordance with the actual output of the decree.

Average income

When determining the average daily earnings, it is necessary to take into account the total income of SZ for 2 years, as well as the number of days (D) for a given time. The concept of income includes all types of payments from which insurance payments were paid to the Social Insurance Fund (FSS).

The billing period is usually the number of calendar days for two years (730, 731 or 732), and holidays and non-working days are not deductible.

But this period can be reduced. The time intervals in which social insurance payments were not paid are not taken into account:

• days of stay on the certificate of incapacity for work;
• past holidays in BiR;
• vacation related to childcare;
• other intervals.

Minimum and maximum allowance

A working woman is not allowed to calculate an amount greater than or less than the value established by law. Even with very low wages, the accounting department does not charge a woman cash payments that will be less than the minimum wage.

This value is calculated for each month of vacation in BiR. It takes into account the district coefficient, which is applied in the region.

The total amount of benefits for any of the billing periods cannot exceed the value that is limited by law and is the basis for determining its size. In other words, if the woman’s annual income exceeds these values, the calculation takes into account the amount of the insurance base, but not the real income.

2018 changes

Since 2018, the settlement period is changing, and the minimum wage is increasing, while the maximum and minimum payments are increasing.

The duration of leave for BIR depends on the characteristics of the course of pregnancy and may be:

• 140 days with normal pregnancy;
• 156 for complications;
• 194 days with multiple fertility.

To begin maternity leave, the accounting department receives a sick leave and a statement from the employee. This must be done at 30 weeks of gestation, and with multiple births after 28 weeks.

Benefit calculation example in 2018

An example of calculating the size of the maternity allowance. Employee Ivanova A.A. should go on maternity leave in April 2018. To calculate the average income, the accounting department took into account the data for 2017 and 2016. Salary Ivanova A.A. over the past two years has not changed and amounted to 33,000 rubles. During this period, she had sick leave for a month, for which she was paid only 21,000 rubles.

Calculation of the average daily earnings Ivanova A.A. can be done like this:

• According to the total amount of wages for 23 months, disability benefits paid for the month of illness were added.
• After that, the amount was divided by the number of days for two years (including leap year 2016) minus 30 days on sick leave.
• The resulting value can only be multiplied by the number of days of vacation for B&R.

Ivanova A.A. expects only one child and her pregnancy proceeds without complications, because she must have the usual 140 days. Then the calculation of the one-time maternity allowance will be as follows:

DP = 1112.70 × 140 = 155778 rubles.

The following factors influence the amount of benefits:

• amount of funds earned in previous years;
• number of days in the billing period;
• the number and duration of leave on the disability certificate.

At the same time, regardless of the result of calculating the maternity allowance, the FSS will pay the amounts only within the minimum and maximum limits that have been set by the country.

Minimum Benefit Calculation Example

The minimum wage for today is 11163 rubles.

Sample calculation of maternity benefits:

For normal pregnancy (140 days): DP = 11163 * 24/731 * 140 = 51310 rubles.

For complicated pregnancy (156 days): DP = 11163 * 24/731 * 156 = 57174 rubles.

For multiple pregnancy (194 days): DP = 11163 * 24/731 * 194 = 71101 rubles.

Maximum allowance

The calculation of the maximum allowance for BiR is based on the limits of the base for calculating social insurance payments valid for the past two years.

In 2018, the highest payout:

• RUB 282,106.70 with a decree of 140 days;
• US $ 314,347.47 with a decree of 156 days;
• 390,999.29 on maternity leave at 194 days.

The maximum insurance base in 2016 and 2017 amounted to 718,000 rubles. and 755,000 rubles. respectively.

A sample calculation of the maternity allowance: DP = (718000 + 755000) / 731 × 140 = 282106.70 rubles.

Changing the number of maternity days in the formula, we get the other two largest values. The size of the salary for which the maximum amount of B&R benefits is paid is 61,375 rubles.

Concurrent Example

A future mother who has worked part-time for over 2 years should also receive compensation for her work at each place of employment.

There are several options for paying benefits:

• If a woman is employed by the same employers during the past two years as in the past two years, the allowance is calculated and paid separately for each place. In this case, 2 sick leave are issued.
• If a woman is employed by other employers while on vacation in B&R, and in the previous 2 years she worked in other companies, her allowance is paid to one of them of her choice. She must provide income certificates from other employers for the period of calculating the maternity allowance and proof that they have not paid her maternity benefits.
• When a woman worked both for real employers and for the rest during the billing period, she can apply both the first and second payment options.

For clarity, consider the calculation of the benefits of BiR on the example of calculating the benefits of pregnancy and childbirth.

Sidorova A.A. works as an accountant in LLC Etalon and part-time at LLC Parus. However, in previous periods from 2017 and 2016, she was hired by other companies - Phoenix LLC and Start JSC. In them, she earned a total of 534,000 rubles. for 2016 and 562,000 rubles. for 2017. She had no hospitals at that time. The decree lasts 140 days. The calculation of benefits for her is as follows:

DP = (534000 + 562000) / 731 × 140 = 209904.24 rubles.

Sidorova A.A. has the right to choose one of the available jobs to pay for B&R benefits.

Calculation with less than 2 years of experience

For example, in 2018, Petrova A.A. goes on vacation in BiR. Since July 2016, she has been working for the company; she has never worked anywhere before. As a result, for the period of calculating the maternity benefit, we have only 1.5 years of service with a payment amount of 760000 rubles. For a decree lasting 140 days, she calculated the amount.

Calculation of benefits for maternity leave:

DP = 760000/731 × 140 = 145554.04 rubles.

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