Maternity leave and maternity benefits for working women in 2021

For women working under employment contracts whose work experience is more than 6 months, benefits are accrued in the amount of 40% of wages, but it should not exceed 26,152 rubles. 33 kopecks for a full calendar month. Working mothers are also entitled to maternity benefits, the amount depends on the average salary.

The benefit in 2021 is calculated from earnings received in the 2 previous years, i.e. 2021 and 2021. The procedure for obtaining has not changed. Only the woman herself has the right to receive maternity benefits, but any working family member, including father, grandmother, grandfather, guardians, or other relatives who actually care for the child, can receive money for child care.

The minimum amount of maternity benefits in 2021 for 140 days of vacation will be 51,919 rubles.

The maximum amount of maternity leave in 2021 for 140 days of vacation will be 301,095.2 rubles.

The minimum amount of maternity benefits in 2021 for 140 days of vacation (calculated according to the minimum wage) is RUB 51,380.38.

The maximum amount of maternity leave in 2021 for 140 days is RUB 282,106.70.

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Calculation period for maternity benefits in 2021

When calculating the benefit, or rather the average earnings for its calculation, in 2021, as a general rule, data from 2021 and 2017 are taken. If a woman was on maternity leave or child leave during these years or in one of them, then she has the right to replace this time for others. To do this, the condition must be met: as a result of replacing years, the amount will be calculated in a larger amount than could have been calculated (clause 1 of Article 14 of Law No. 255-FZ of December 29, 2006).

A woman must notify the company’s accounting department in free written form about changing her years. From the calculation period - it is determined in calendar days - it is necessary to exclude periods of official illness, maternity leave and children's rest. As well as the time the employee was released from work while maintaining her salary (full or partial), if insurance premiums were not calculated from her salary.

For an employee who did not work for your company during the billing period, calculate based on her earnings received from previous employers (must be confirmed by an appropriate certificate). And if a woman did not work at all during the billing period (your company is her first place of work), calculate the indicator based on the average monthly earnings in the amount of the minimum wage (clauses 1–1.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ).

As for the duration of the maternity leave itself, its time frame is, as a general rule, determined by the dates recorded on the certificate of incapacity for work. And as a general rule, this is 140 calendar days.

But often in our time, women go on vacation later during pregnancy. This is allowed. In this case, assistance is accordingly counted only for those days that the employee chose as rest. Until this point, wages are calculated and paid. And the second deadline does not move. It will not be possible to go on maternity leave before the corresponding sick leave is open.

Formulas for calculating maternity benefits

The amount of maternity benefits is determined as the product of average daily earnings and the number of calendar days of maternity leave. In general, this is 140 days. Average daily earnings, in turn, are calculated as follows: earnings for the billing period (in general, these are the two previous years) are divided by the number of days in the billing period.

1. Thus, the first step is to determine the billing period, excluding extra days, if any.
2. Next is the summation of the employee’s income during this time. The income on which social contributions were calculated and paid to the Federal Tax Service is taken. At this stage, remember the restrictions on the income included in the calculation.
3. If during the billing period the employee had no earnings or her earnings in terms of a full calendar month turned out to be less than the minimum wage as of the start date of the maternity leave, the monthly earnings for the billing period are taken equal to one minimum wage. In this case, the average daily earnings are determined by the formula: minimum wage (as of the start date of maternity leave) * 24 months: 730. And the number 730, please note, there is no need to adjust here for any excluded days. It is not right.
4. The third step is to calculate the average earnings per day using the above formula.
5. And fourthly, the calculation of the benefit itself.

Rules for being on maternity leave. An example of calculating maternity benefits in 2021

Markova A.S. Since 2012 he has been working at Rus LLC. From 04/13/2018 to 08/10/2019 she is on leave to care for her first child for up to 1.5 years. In connection with the next pregnancy, Markova opens maternity leave (BIR) from 04/22/2019 to 09/08/2019.

Since Markova cannot be on two vacations at the same time, she closes one. Thus, Markova was on maternity leave: from 04/13/2018 to 04/21/2019 - to care for her first child. And from 04/22/2019 to 09/08/19 - according to the BIR with the second.

Markova's insurance experience is 10 years 4 months. Earnings for 2021 and 2018 due to Markova being on maternity leave amounted to 215,000 rubles. Markova wrote an application asking to change her accounting years: 2021 to 2015, and 2021 to 2021. Markova’s income for 2015 was 450,000 rubles. For 2021 – 550,000 rubles.

The number of days of temporary disability for Markova for 2015 and 2016 is 10 days. Let's calculate the maternity benefits that Markova will receive in April 2021.

1. Let's calculate Markova's average daily earnings: (450,000 + 550,000) / (730 – 10) = 1,388.89.
2. The resulting value is less than the maximum average daily earnings for 2021 and more than the minimum, which means we take into account 1,388.89 rubles.
3. Let's calculate the monthly care allowance for up to 1.5 years for the first child for a full month: (1,388.89 x 40% x 30.4) = 16,888.90 rubles.
4. Let's calculate monthly care payments for up to 1.5 years for April 2019: (16,888.90 / 30 x 21) = 11,822.23.
5. Let's calculate payments under BIR in connection with the birth of a second child: (1,388.89 x 140) = 194,444.60.
6. Thus, in April 2021, Markova will receive: RUB 206,266.83. (11,822.23 + 194,444.60).

Pilot project “Direct payments” with registration in the Social Insurance Fund

Conflict situations related to the registration of benefits for B&R have recently occurred more and more often. Due to the economic crisis, there is a growing number of employers who are trying in every possible way to circumvent the law and, under various pretexts, refuse to pay benefits to pregnant employees. In such situations, it is much easier to apply for and receive maternity payments directly from the Social Insurance Fund, without going to court, as part of the “Direct Payments” pilot project. However, this project is not yet operational in all regions. So from June 1, 2016. The regions participating in the project included: Kaluga, Bryansk, Kaliningrad, Ulyanovsk, Lipetsk regions and the Republic of Mordovia.

According to the terms of the “Direct Payments” project, all documents necessary for receiving benefits to the Social Insurance Fund must be provided by the employer. But if necessary, the woman herself can do this - to do this, she must contact the Social Insurance Fund at the place of registration of the employing organization.

This opportunity greatly simplifies the procedure, both for the woman and for the accounting department of the employing enterprise, as well as for Social Insurance Fund employees. Figuratively speaking, unnecessary stops are removed on the way from point A to point B. At the same time, a woman who has gone on maternity leave receives benefits in full, regardless of the financial condition of the employer.

Table of benefit amounts from January 1, 2021

In the table we present the new benefit amounts from January 1, 2021 and compare the changed values ​​with 2021. The new values ​​in the table are highlighted.

When should child care benefits be recalculated?

Some accountants may have a question about whether, from January 1, 2021, it is necessary to recalculate already assigned benefits for child care up to 1.5 years. The answer is no. There is no need to revise anything.

The fact is that, as a general rule, child care benefits for children up to 1.5 years old are counted once - on the start date of parental leave. Therefore, if financial assistance is assigned in 2021, then the benefit for those months of vacation that fall in 2019 should not be reviewed. In 2021, you must pay monthly the amount that was calculated in 2021.

However, keep in mind that there may be a situation where you may need to change the amount of the benefit determined in 2021. This can happen if a person interrupts maternity leave for up to 1.5 years, and takes the same maternity leave again in 2021. And then the amount of payments will need to be calculated based on the new values.

The fact is that child care benefits are also calculated from average earnings calculated for the two calendar years preceding the year the parental leave began (Part 1, Article 14 of Law No. 255-FZ). Therefore, if a new leave of absence is taken out in 2021, the new payroll period should be taken into account: 2021 and 2018 (unless the employee exercises the right to postpone the payroll period). As a result, the amount may differ from what was previously paid.

Maternal capital

Officially, the Maternity Capital program is valid until December 31, 2021. Thus, in 2021, families with 2 or more babies will be eligible for additional financial assistance.

When relying on this type of payment, it is worth considering the following features:

• This payment does not apply to the first-born child, since a separate type of assistance has been introduced
• When twins or triplets are born, the family receives only one payment, as for the birth of 1 baby
• The amount of maternity capital for a particular family is not limited
• When adopting a child, maternity capital is provided if the baby is the second or more in the family
• It will be possible to cash out MK in the form of a monthly allowance only for those families in which each person has less than 1.5 monthly subsistence minimum

Who is paid maternity benefits?

Maternity benefits are provided at a time to the following categories of women:

• Working.
• Students studying full-time in institutions providing vocational, secondary specialized or higher education
• Unemployed women who were laid off due to layoffs within no more than 12 previous months and duly registered with the Employment Center.

general information

According to current legislation, every woman in a position can receive various types of benefits if she is a citizen of the Russian Federation.
In this case, all programs are conditionally divided into three categories:

• for workers;
• for unemployed people;
• as part of medical care.

The latter apply to both working and non-working women. As part of health care, pregnant women are provided with a number of privileges and benefits that they can use. Important! The main document giving the right to benefits and allowances is a certificate from a medical consultation. If a woman does not register, then she does not have rights to benefits.

Deadline for maternity payments

The employer assigns the benefit within 10 calendar days from the date of application for its receipt with the necessary documents. Payment is made on the next day after appointment, established for the payment of wages.

Social Security assigns and pays benefits within 10 calendar days from the date of receipt of the application and necessary documents. Payment is made upon request of the recipient using a method of receipt convenient for him.

Maternity pay is paid for all days on which vacation is provided:

1. For a singleton pregnancy without complications - 70 days before birth and 70 days after (a total of 140 days).
2. In case of a singleton pregnancy in case of complicated childbirth, the period increases to 86 days (156 days in total).
3. In case of multiple pregnancy, a woman is provided and paid for a leave period of 84 days before childbirth and 110 days after (194 days).
4. If a multiple pregnancy is detected already during and before birth, 70 and 124 days after (194 days).
5. For women living in the zone of eviction due to the Chernobyl disaster, 90 before giving birth and 70 days after (160 days).
6. For women living in the area of ​​eviction due to the Chernobyl disaster with complicated childbirth, 90 before birth and 86 days after (176 days).
7. For women living in the zone of eviction due to the Chernobyl disaster at the birth of twins 90 before birth and 110 days after (200 days).

Regardless of how long you were on vacation (for example, you rested not 70 days, but 30 days before giving birth), after childbirth it is extended by the number of remaining days, that is, maternity leave is calculated in total and is provided to the woman completely regardless of the number of days actually used before birth.

When adopting a baby under the age of 3 months, pregnancy benefits are paid from the date of his adoption until the expiration of 70 (in the case of simultaneous adoption of two or more children - 110) calendar days from the date of birth of the child.

If a child is adopted by both spouses, benefits are provided to the spouse who is granted leave in connection with the adoption.

How are maternity benefits calculated?

Working woman

If you are eligible to receive benefits, you must:

1. Obtain from a antenatal clinic or other medical institution a certificate of registration for pregnancy, indicating the date of registration.
2. Apply for maternity sick leave.
3. If you work, or have worked at several enterprises over the last two years, you need to obtain certificates from these organizations on the calculation of average earnings, for subsequent submission to the employer’s department, which will make the payment.
4. Write an application addressed to the director of the enterprise - employer about going on maternity leave and receiving maternity benefits.

Unemployed woman

Unemployed women have the right to receive maternity benefits in the amount of 613.14 rubles. per month, if they are registered with the Employment Service (ESS) as persons who have lost their jobs due to layoffs from an enterprise during its liquidation (or termination of activities in the form of individual entrepreneurs or self-employed people).

To obtain maternity leave, you must contact your local office of the Social Insurance Fund.

For students

Unemployed women studying full-time in educational organizations at various levels receive payments in the amount of a scholarship.

To receive maternity leave, you must contact the educational institution where you are receiving your education.

The benefit is assigned if the application for it is made no later than six months from the date of the end of maternity leave.

When applying for benefits after a six-month period, the decision to assign benefits is made by the Social Insurance Fund if there are good reasons for missing the application deadline.

List of valid reasons for missing the deadline for temporary disability, pregnancy and childbirth:

1. Force majeure, that is, extraordinary, unpreventable circumstances (earthquake, hurricane, flood, fire, etc.).
2. Long-term temporary disability of the insured person due to illness or injury lasting more than six months.
3. Moving to a place of residence in another locality, change of location.
4. Forced absenteeism due to illegal dismissal or suspension from work.
5. Damage to health or death of a close relative.
6. Other reasons recognized as valid in court when insured persons apply to court.

Amounts of benefits paid in excess cannot be recovered, except in cases of accounting error and dishonesty on the part of the recipient (submission of documents with deliberately incorrect information, concealment of data affecting the receipt of benefits and their amounts, other cases).

Medical benefits

First of all, according to Article 41 of the Constitution, all citizens of the Russian Federation have the right to free medical care. Including pregnant women.

Moreover, according to the law guaranteeing the provision of certain medications to pregnant women, these drugs are provided in state pharmacies either free of charge or with a 50% discount.

For example, folic acid and ascorbic acid, necessary for the normal development of the fetus, are prescribed free of charge during all months of registration. In addition, the following types of medical services are provided free of charge:

• visiting specialized doctors;
• gynecologist;
• ophthalmologist;
• dentist;
• therapist;
• otolaryngologist (ENT doctor).

Attention! In order for services to be provided free of charge, a referral from the doctor managing the pregnancy is required.

Carrying out planned manipulations:

Required documents

For assignment and payment, the insured person submits:

• Certificate of incapacity for work issued by a medical organization.
• Certificate of the amount of earnings from which the benefit should be calculated, from the place of work.
• In cases where the insured person at the time of the insured event works for several policyholders and funds are assigned and paid to him by the policyholder at one of the last places of work at the choice of the insured person, then a certificate from the place of work of another policyholder is also provided stating that the appointment and payment This benefit is not provided by this policyholder.
• An employee’s application for maternity leave and payment of appropriate financial assistance.

When a child is adopted by both spouses, the benefit is given to the spouse who is granted leave in connection with the adoption of the child. In this case, a certificate from the place of work of the other parent who adopted the child is provided stating that he/she does not use leave or the spouse is not on maternity leave and he/she was not given benefits.

Benefits for citizens with children

Families with an income below the subsistence level established in the region have the right to apply for benefits, which are assigned from birth until adulthood for each child separately. In some cases, the child's age can be up to 23 years. The benefit is paid monthly, and the amount of the benefit is set in each region separately, taking into account the regional coefficient. For mothers (fathers) raising children without a second parent, the benefit amount has been increased. To apply for benefits, you need to contact the UMSZ or a multifunctional center. The amount of the benefit is determined by each region independently.

Example

There are three people in the family.

The cost of living is 9,470 rubles.

In this case, benefits for up to three years are assigned and paid monthly.

In addition to payments, women can count on labor benefits. For example, if working conditions for a pregnant woman are too difficult or have a negative impact on health, then she has the right to write an application to the employer for a transfer to another position or a reduction in output. The employer is obliged to maintain the wages that the woman previously received. No changes are made to the work book.

Important! The employer does not have the right to fire a pregnant woman, and is also obliged to provide annual paid leave upon request, even if it does not fit into the approved vacation schedule.

Features of filling out sick leave for maternity leave

As with regular ballots, the accountant fills out his part on the maternity leave sheet. Please note that the line “Insurance period” must be filled in, although the corresponding indicator does not affect the amount of payment.

That is, there is no percentage scale, as with temporary disability. It is necessary to indicate how many years and months the employee has worked, since for the case of an insurance period of less than six months, a special procedure has been established.

Therefore, from this one line it will immediately be clear that the case is special. Let us remind you that for up to six months of service, the accrued maternity benefit cannot exceed the minimum wage, taking into account regional coefficients for a full calendar month (Clause 3, Article 11 of Law No. 255-FZ of December 29, 2006).

Maternity benefits are fully reimbursed by the Russian Social Insurance Fund. Therefore, indicate the entire payment amount in the line “At the expense of the Social Insurance Fund of the Russian Federation.” Fill out the calculation in free form on a separate sheet of paper (in the form of a certificate) and attach it to the sick leave certificate (clause 67 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). It is logical to date such a calculation to the same date when the decree order was issued. Or a slightly later date.