Certificates for receiving child benefits in 2021 and 2021

Legal basis

A woman’s right to maternity leave is established in Art. 255 of the Labor Code of the Russian Federation.

According to this article, sick leave is a necessary basis for starting vacation.

The rules for issuing sick leave are set out in detail in paragraphs 46-51 of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health of Russia dated June 29, 2011 No. 624n.

What to include in the calculation

The content of the certificate must contain all basic information. It is advisable to include the following information:

selected years for calculation;
the amount of earnings taken into account;
the number of days of the calculation period (730 for 2 years, but it can decrease if there were excluded days, and increase if a leap year is involved in the calculation);
the resulting average earnings;
the number of days of vacation according to the employment and labor regulations, according to the sick leave;
the amount of the accrued benefit.

Required documents for payment through the employer

So, to receive money through your employer, you need to provide the HR department with a package of documents:

Application for maternity leave (it indicates the need to pay benefits)
Sick leave (issued at 30 weeks at the antenatal clinic where pregnancy is observed).
Certificate of earnings for the past 2 years.

The last item on the list is necessary if the employee previously worked elsewhere.

In such a case, the accounting department of the new organization does not have reliable information about the amount of wages for the billing period.

IMPORTANT! Although the name “maternity leave for pregnancy and childbirth” is often used colloquially, it is unacceptable to write such a name in documents. Correctly indicate “maternity leave”

Application for maternity leave

An application for maternity leave must be written when the employee receives sick leave from the antenatal clinic.

The beginning of sick leave will also be the beginning of vacation.

In it, the employee indicates the following information:

position and full name of the addressee (chief);
document type (application);
the essence of the document (about granting leave for such and such a reason);
then they state the request itself;
vacation dates;
details of the certificate of incapacity for work (the serial number by which it can be found and the date of receipt);
Full name of the addressee and his signature;
date.

Vacation is issued by the organization with the appropriate order on the unified form T-6. An employee going on maternity leave gets acquainted with it against signature.

Selecting a billing period

Calculation of benefits involves several steps in the calculation algorithm. Before directly proceeding with the calculation of the amount due, it is necessary to determine the years of the billing period.

In general, the calculation takes into account earnings subject to contributions for illness and maternity for the 2 years preceding the year of maternity leave. In 2021, payments for 2021 and 2021 are taken for calculation. But if during this period the woman was on a previous maternity leave or maternity leave to care for her first child, a replacement of years can be applied.

Replacement of years is carried out by the expectant mother, provided that:

in the years being replaced there are periods of leave for labor and employment or for child care up to 3 years;
the employee expressed her intention to change the pay period by submitting a corresponding written application to the employer;
The amount of the benefit when replacing years will increase.

Instead of the years being replaced, the years immediately preceding them are included in the calculation period.

For example, an employee goes on labor and employment leave in 2021, and earnings for calculating benefits are taken for 2018-2019. If in 2021 or 2019 the employee was on leave to care for an older child, then 2021 can be selected for replacement. If there were such periods in 2021, then 2021 is taken, etc.

Next, benefits are calculated.

Required documents for payment through the Social Insurance Fund

In normal practice, the application is submitted to the manager, and it is drawn up in the same way as an application for leave.

Some regions of the country: Kaluga, Ulyanovsk region - use a different scheme.

They have a pilot project for direct appeals to the Social Insurance Fund.

Then the application is filled out using the form provided at the fund’s branch. Number of pages: 3 pieces.

Documents you will need:

passport or temporary identity card;
BIC and full name of the bank (can be found on the official website of the institution);
information about the account (provided when the owner personally contacts the bank);
certificate of incapacity for work;
TIN;
certificate of non-receipt of benefits (if a woman works in several organizations at once);
SNILS;
information about average earnings, rate (only if it is incomplete or double), period of downtime (if any);
order on granting maternity leave (only document details are needed).

The applicant will also be required to indicate a contact telephone number, place of residence (if it does not coincide with the registration address) and list which documents are attached to the application.

The procedure for filling out a certificate of calculation for maternity leave

The name of the document and the date of its preparation are most often given at the top of the form. Then the information about the policyholder and the insured is indicated, as well as the basis for calculating the benefit. After this, it is advisable to provide data on income for the billing period involved in the calculation. It is also necessary to compare them with the maximum value of the base for insurance premiums for VNiM.

The section with the calculation of benefits consistently reflects the entire procedure for calculating the amount of maternity benefits due for payment:

actual average daily earnings;
minimum earnings based on the minimum wage;
if actual earnings turn out to be less than the minimum, it is necessary to calculate benefits based on the average daily earnings from the minimum wage;
in the case where the actual average daily earnings exceeds the average earnings from the minimum wage, the calculation is carried out using the standard formula: average daily earnings x number of vacation days;
The amount of benefits to be paid is reflected.

At the end of the document, the position, signature and transcript of the person who prepared the calculation must be placed.

Let us remind you that all documents to the FSS are provided strictly in the original, according to the inventory. After assigning and paying the funds due to the insured person, the FSS will return the original documents to the policyholder according to the same inventory. In this case, the calculation certificate is not included in the inventory as directed by the Social Insurance Fund. It can be assumed that a copy of the calculation for the Social Insurance Fund will remain in the fund.

Considering that the employer who provided information for payment of benefits is responsible for the results of processing FSS documents, we recommend making a certificate - calculation for payment of maternity benefits and payment of temporary disability in two copies. Donate one to the fund, and keep the second one in case of claims from the Social Insurance Fund regarding the correctness of the amounts paid according to the certificate.

Application for additional leave

Such a statement is written if a woman had a difficult birth or multiple pregnancy, which was diagnosed directly during delivery, which directly affects the length of sick leave.

The list of birth complications that give the right to increase the duration of postpartum leave is contained in the Instructions, approved. Ministry of Health of Russia dated April 23, 1997 No. 01-97 “On the procedure for providing postpartum leave for complicated births”

The corresponding document is issued in the maternity hospital (sick leave).

The application for an increase in leave itself is drawn up in a free style, but it is necessary to clarify the number of additional days (16 in the case of a difficult birth and 54 in the case of a multiple pregnancy) and the details of the certificate of incapacity for work.

Within the organization, based on an application from an employee, an additional order is issued to extend maternity leave and additional benefits are accrued.

How and where to get child benefit

This also depends on the mother’s employment:

if she has a job, then she should contact the employer;
if she is a student, to the university rector’s office;
if you are unemployed, but are registered with the employment service, go to the social security department;
if an individual entrepreneur - to the Social Insurance Fund.

Government bodies are gradually transferring the authority to accept documents for social benefits to multifunctional centers, so in the last two cases, it may be wiser to go there straight away. The money will be transferred to the mother's bank account.

Certificate of benefit amount

In some cases, the mother requires a certificate of the amount of financial assistance received. You can request this document from the employer's HR department.

There are no clear design rules.

Typically, the header indicates the type of document: certificate. Then there is a description of the paper.

The description indicates the sources of income (salary, other payments and rewards) and the billing period (2 calendar years).

Then comes the document number, date of issue and the text of the certificate itself.

It includes the following types of information:

Information about the policyholder (name of the institution or individual entrepreneur, name of the insurer's body, policyholder number, authenticity code, telephone number and address).
Information about the employee (full name, passport, address with zip code, SNILS, period of work).
The total amount of all transfers to the employee’s name (given in numbers and words).

When to issue certificate 182n

The employer must issue a document in two cases:

Upon dismissal, on the day of termination of work. If this is not possible, you need to notify the former employee that he must come to the office and pick up the certificate. Upon receipt of the employee’s written consent, the document should be sent to him by mail (clause 2 of the procedure for issuing certificate 182n).
After dismissal, upon written request from the employee. The issuance period is no later than three working days from the day the application was submitted (Article 62 of the Labor Code of the Russian Federation).

Keep personnel records and prepare all personnel reports for free in the “Kontur.Personnel” service

Order on granting benefits

The order is issued on the basis of two documents:

Employee statements.
Sick leave issued by the antenatal clinic.

The order contains a list of these papers and their details.

There is no single standard form for this document provided for by law.

Typically, an order is issued on the organization’s letterhead, which indicates its details and the full name of the director. The document standardly contains the following information:

Last name, first name, patronymic of the employee-applicant whose request is accepted to be granted.
Employee position.
Estimated period (start and end dates of vacation).
The date of the decision and the drawing up of the paper.
Signatures of both parties (thereby the woman confirms that she is familiar with the contents of the paper).

Information about the order is entered into the register in accordance with the rules established by the enterprise.

Usually the document is registered in a special journal.

The following wording is unacceptable in the documentation : “maternity leave”, “maternity benefits”, “maternity payments”. Correct terminology: maternity benefit.

Using an online calculator to calculate payouts

A maternity calculator will help you calculate your payment. It's quite simple to use. Algorithm of actions:

select the type of benefit, indicate vacation dates;
enter excluded periods;
indicate the monthly salary amounts for the period.

After entering the above data, the calculator will automatically calculate the benefit amount, taking into account all restrictions. If the value of the entered earnings is less or more than the limit, the calculator will offer the desired figure.

For easy calculations, use the online maternity leave calculator on our website.

List of documents for reimbursement of payments to the Social Insurance Fund

The issue of benefit reimbursements has been dealt with by the FSS since 2021 . To reimburse payments made from the Social Insurance Fund, you will need the following documents:

An application requesting reimbursement of expenses on behalf of the manager on letterhead reflecting the name and details of the enterprise.
Two copies of form 4FSS.
Cost calculation (with detailed breakdown of costs).

There is no single unified form of payment certificate.

This document must reflect:

debts at the beginning and end of the period when preparing the calculation;
amount accrued for reimbursement;
amount of additional charges;
expenses not accepted for reimbursement;
funds received from the Social Insurance Fund;
transferred funds to pay benefits.

During the inspection, the FSS has the right to require documents confirming the expenses incurred:

order to hire an employee;
a copy of the sick leave certificate;
a copy of the employment contract;
a copy of the application for benefits (written by the pregnant employee);
report on accruals and confirmation of payments to the employee;

If, after checking the documents, everything is in order, the FSS confirms the reimbursement of the organization’s expenses and sends a copy of the decision to the tax authorities within 3 working days.

Why should an employer calculate benefits in 2021?

Insureds traditionally enter the information necessary to verify the correctness of the benefit calculation in the section of the sick leave sheet intended for this purpose.

However, the transition of the entire country to direct payments for sick leave from the Social Insurance Fund led to a change in the workflow between the policyholder and the fund. Thus, many regional Social Insurance Funds, which switched to direct payments from January 1, 2021, began to post on their websites instructions for interacting with employers regarding the payment of benefits. It was in these instructions that the requirement appeared to provide a separate calculation of benefits along with documents for its assignment and payment to the Social Insurance Fund.

Accounting documentation

Documents for registration of benefits are pay slips, the entry in which is called a posting. To be completed handwritten and electronically. Monetary compensation is provided from the Social Protection Fund. In fact, the posting in the payroll is drawn up as follows:

Dt 69 Kt 70, where

Dt - debit;
Kt - credit.

Cash accrual is indicated by posting Dt 70 Kt 51 in the cash register.

For example: Manager of Irtysh LLC P.M. Sidorova went on maternity leave from June 28 to November 16 inclusive.

Irtysh LLC paid Sidorova an accounting allowance in the amount of 223,452.41 rubles.

The accounting group accountant makes the following entries:

Dt 69 Kt 70 – 223,452 rubles 41 kopecks – accounting and financial assistance benefits have been accrued;
Dt 70 Kt 51 – 223,452 rubles 41 kopecks – the amount was transferred to the bank account of P.M. Sidorova.

But there are cases when additional payments come at the expense of the organization. Then it is formatted like this:

in an organization providing services: Dt 20 (23, 25, 26) Kt 70;
at a trading enterprise: Dt 44 Kt 70;
employment in an area that does not correspond to the work of other employees: Dt 91 Kt 70.

In the case of such compensation, personal income tax must be withheld from the employer, and insurance premiums must be charged for the amount of the additional payment.

The dismissed employee fell ill

Let's say a specialist quits in July 2021. You issued all the documents required upon dismissal of an employee within the established time frame. But the former employee fell ill within 30 days from the date of termination of the employment contract. During this time, he did not manage to get a new job.

The former employee submitted the issued sick leave to the accounting department for payment, what should I do with the certificate for sick leave 182n, should I fill out the form again or not?

Not necessary, since sick time after dismissal is not included in the period of work.

Let us remind you that such certificates of incapacity for work are paid in the amount of 60% of the average daily earnings. Moreover, the duration of illness does not matter; all days are subject to payment. It should also be taken into account that payment is made only when the specialist himself is ill. If the sick leave is issued for a child or a close relative, no payments are made.

How to fill it out

182n the certificate is filled out on the basis of the accounting data and reporting of the previous employer for the relevant reporting periods. The form is filled out by hand, entering information in blue or black ink. It is acceptable to prepare the paper using a computer.

The current form, detailed instructions for filling out and a visual example can be found in the special article “How to draw up a salary certificate using Form 182n.”

In most cases, filling out the document takes place as usual, that is, without deviation from generally established rules. Legislators have provided exceptional rules for individual cases. Let's look at how to fill out the paper in problematic situations.

Early registration benefit

Regardless of whether a woman works, she is entitled to payment of benefits for early registration with a medical organization.
The benefit is paid if a woman consults in the first trimester, before 12 weeks of pregnancy. Funds are paid from the regional fund. The size depends on the regions, on average 500-1000 rubles. around the country.

Required documents

In order to receive benefits, you need to collect a minimum package of documents:

passport;
certificate from the antenatal clinic;
statement;
an extract from the employment center stating that benefits were not paid there;
extract from the house register;
a copy of the personal bank account where the benefit will be transferred (account number, not card number);
a copy of the work book or a certificate from the employment center about the status of unemployed.

You can apply to write an application at “My Documents” (multifunctional centers) in the region of residence or at the place of registration (registration) at the Department of Social Protection of the Population.

Important! The benefit for registration in the early stages of pregnancy is paid only at the place of permanent registration. If a woman registers at her place of temporary registration, her right to receive benefits is lost. This change came into force in 2016.

If a woman is employed, then such benefits are paid to her by the employer. You must submit an application, passport and a certificate from the antenatal clinic about early registration.

One-time benefit for the birth of a child

This is a one-time payment provided to one of the parents. When two or more children are born, this benefit is paid for each child. If the child was stillborn, no benefits are provided.

Methods of obtaining:

paid by the employer if the woman is employed;
paid to the employed father of the child if the woman is not employed;
is paid by the USZN if the parents are not officially employed.

The benefit amount in 2021 was 17,479 rubles 73 kopecks.

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: ECG;
fluorography for the whole family;
Ultrasound (planned - three, additional - on the recommendation of a doctor);
passing all necessary tests;
physiotherapeutic procedures.

Attention! For all manipulations, a referral is issued by the doctor managing the pregnancy.