How did the minimum wage affect maternity benefits in 2021?

Benefits and compensation

Natalya Vasilyeva

Certified Tax Advisor

Current as of December 28, 2019

The amount of maternity benefits directly depends on the woman’s earnings and the length of her insurance period. The more experience and income, the higher the maternity benefits. But the law sets a certain limit limiting the maximum amount of benefits. Let's figure out what the maximum amount of maternity leave is in 2021 and how to calculate it.

Introductory information about maternity pay

Maternity benefits paid by employers are not indexed annually. However, the maximum benefit will increase on 1 January 2021 because the accountant will need to take the new maximum average daily earnings into account when calculating benefits.

Let us remind you that maternity benefits are paid in a lump sum and in total for the entire period of maternity leave, which is (Part 1, Article 10 of Law No. 255-FZ):

140 days (in general);
194 days (with multiple pregnancies);
156 days (for complicated births).

Additional payments and benefits

Women who register with an antenatal clinic in the early stages of pregnancy (up to 12 weeks) can count on a one-time payment of 786.59 rubles. It is combined with maternity benefits.

Newly made young parents no older than 30 years old receive an additional one-time payment at the birth of children. At the birth of the first child - 6 thousand rubles, at the birth of the second - 12 thousand, third and subsequent ones - 18 thousand.

Regional family capital in the amount of 104 thousand rubles. – such a payment awaits parents whose family has a third and subsequent children, no matter whether they are born or adopted. You can use this amount after the third child turns 1.5 years old.

If each family member has less than 1.5 times the subsistence minimum, at the birth of the first child the family can count on an additional payment in the amount of 11,545 rubles.

Those who decide to take an adopted child into their family will receive 20,110.91 rubles. at one time. Those who have decided to adopt a disabled child or a child over 7 years old can count on assistance from the state in the amount of 153,663.70 rubles.

If a third baby is born into a low-income family, then for three years the family will receive 11,145 rubles. And if twins were born in a low-income family, then they are entitled to 5 thousand at a time.

Maximum benefit amount for BiR in 2020

Maternity benefits, in general, should be calculated from the average earnings for the billing period, that is, for the two years preceding the onset of illness, maternity leave or vacation (from January 1 to December 31).
Accordingly, if an employee goes on maternity leave in 2020, then the billing period will be 2021 and 2021 (Part 1, Article 14 of Federal Law No. 255-FZ of December 29, 2006). Earnings include all payments to the employee for the billing period, from which the employer calculated contributions in case of temporary disability and in connection with maternity (Part 2 of Article 14 of the Federal Law of December 29, 2006 N 255-FZ). As for the number of calendar days in the billing period, there can be either 730 or 731 (if the billing period falls on a leap year). Excluded days include calendar days falling within the following periods:

illness;
holidays according to the BiR;
maternity leave;
releasing an employee from work with full (partial) retention of salary, if insurance contributions were not accrued on this salary.

The maximum maternity benefit that a worker can receive is limited to the maximum average daily earnings. In 2021 it is 2301.36986 rubles. (RUB 815,000 + 865,000) / 730.

In 2021, take the employee's earnings for 2021 and 2021 to calculate maternity benefits. The maximum amount of payments that can be taken into account in the calculation is RUB 1,680,000. (815,000 + 865,000).

Thus, the maximum amount of maternity benefits in 2021 will be:

RUR 322,191.78 – during normal childbirth (2301.36986 x 140);
RUB 359,013.69 – for complicated childbirth (2301.36986 x 156);
RUB 446,465.75 – with complicated multiple births (2301.36986 x 194).

The indicated maximum sizes will not change from January 1, 2021 due to the increase in the minimum wage. An increase in the minimum wage only affects the change in the minimum maternity leave. Also, the indicated amounts are not subject to indexation from February 1, 2021. These amounts will remain unchanged throughout 2021.

Who is entitled to payments?

The legislator has determined a specific list of persons who have the right to claim compensation.

Women have the right to maternity benefits:

working under an employment agreement (the employer pays insurance premiums);
those who lost their jobs due to company liquidation;
closed individual entrepreneurs, ceased the licensed type of activity;
full-time students;
contract military personnel;
who adopted a newborn before he is three months old.

Minimum benefit amount for BiR in 2020

To determine the minimum amount of the BiR benefit, if the maternity leave began in 2021, the new minimum wage from January 1, 2021 is relevant - 12,130 rubles.

If maternity leave began on 01/01/2020 or later, then the minimum average daily earnings will be 398.794521 rubles. (RUB 12,130 x 24/730). Accordingly, the minimum amount of the BiR benefit for a standard maternity leave (lasting 140 days) will be 55,831.23 rubles. (RUB 398.794521 x 140 days).

Therefore, with different durations of maternity leave in 2021. There will be different minimum maternity payments:

RUB 55,831.23 (398.794521 × 140 days) – in the general case;
RUB 77,366.14 (398.794521 x 194 days) – in case of multiple pregnancy;
RUB 62,211.95 (398.794521 x 156 days) – for complicated childbirth.

However, keep in mind that an employee can receive a BIR benefit less than the minimum value in 2021 if she works part-time.

Also, if the length of service of an employee going on maternity leave is less than 6 months, then she is paid a B&R benefit in an amount not exceeding the minimum wage for a full calendar month (Part 3 of Article 11 of Federal Law No. 255-FZ of December 29, 2006). This case will be discussed in detail in this article .

Maternity capital in 2021

The amount of maternity capital for the second child has not changed this year and amounted to 453,026 rubles. The last certificate increase occurred four years ago, and the amount has not changed since then.

The next indexation of maternity capital is planned only from January 1, 2021 - up to 470,241 rubles. And the federal program itself will operate at least until the end of 2021.

What changed:

Federal Law No. 390-FZ dated October 30, 2018 was signed, which changed the period for the Pension Fund to make a decision on issuing a certificate - from 1 month to 15 days.
Previously, maternity capital was allowed to be spent on a child’s preschool education, meaning now there is no need to wait until he turns three years old. And for the second child born after January 1, 2021, it is allowed to receive a monthly cash benefit from maternity capital.

The other day, Prime Minister Dmitry Medvedev approved the initiative to use maternity capital funds for the construction of a residential building for permanent residence on a summer cottage (that is, it must be a permanent building). According to him, it is necessary to change the relevant norms and allow maternity capital to be spent for these purposes.

If the experience is less than 6 months

In this case, the monthly maternity rate should not be more than the minimum wage. First, the maximum daily benefit is calculated for each month of maternity leave: 12,130 rubles. divide by 30 or 31. Then compare the resulting figures with the minimum daily earnings (398,795 rubles). To calculate the benefit, take a smaller value.

Photo: pixabay

Example . Shvedova Inga got an official job from 01/10/2020. On maternity leave for 140 days. leaves from 05/11/2020. Experience – 5 months 10 days. In 2018-2019 insurance premiums were not paid. The daily allowance calculated from the minimum wage will be:

in May, July, August: 12,130: 31 = 391.29 rubles;
in June, September: 12,130: 30 = 404.33 rubles.

To calculate payments, these figures are compared with 398,795 rubles. and take the smaller ones. It turns out that in June, September and November she will only be able to claim 398,795 rubles. in days (and not by the calculated 404.33 rubles.) Multiplying the daily amounts received by the number of maternity days of labor will not amount to. The total benefit amount is RUB 55,208.39, including:

May: 391.29 × 21 = 8,217.09 rubles;
June: 398.795 × 30 = 11,963.85 rubles;
July: 391.29 × 31 = 12,129.99 rubles;
August: 391.29 × 31 = 12,129.99 rubles;
September: 398.795 × 27 = 10,7667.47 rubles.

If the length of service is more than 6 months, but the daily earnings are less than the minimum, they are considered according to the general rules. In 140 days. vacation due: RUB 398,795. × 140 = 55,831.3 rub.

For reference! Maternity leave is included in the pension period, but not completely.

How to apply for child benefit

Maternity benefits, benefits for registration in the early stages of pregnancy

To apply for accounting benefits and early registration, you need to bring to the accounting department:

certificate of incapacity for work;
applications for benefits;
certificate of earnings from other places of work (if they were in two calendar years preceding the one in which the maternity leave began). Also see: “Certificate 182n on the amount of wages.”
a certificate from a medical institution confirming registration in the early stages of pregnancy (if available).

The documents must be submitted no later than 6 months after the end of maternity leave.

Payment upon birth of a child

Those who are employed should contact their employer, the unemployed should contact the social security agency or the MFC. The application period is no later than 6 months from the date of birth of the child.

The package of documents includes: application; original certificate from the registry office in form 24; child's birth certificate; a certificate stating that the second parent did not receive benefits.

Child care allowance up to 1.5 years old

The application is written in the name of the employer and submitted within 6 months after the birth (adoption) of the child. Unemployed people should contact the social security authority or the MFC within the same period.

A number of documents must be attached to the application: the child’s birth certificate, a certificate from the other parent’s place of work stating that he does not receive benefits, and some others.

Calculate wages and benefits according to labor accounting at an enterprise with different remuneration systems, coefficients and allowances

Maternal capital

An application for a family capital certificate can be submitted in person to any territorial office of the Pension Fund (not necessarily at your place of residence) or to the MFC. There are other ways - send by mail, or submit electronically through the citizen’s personal account on the Pension Fund website. There is no time limit for submitting an application.

To issue a certificate, you will also need the applicant’s passport, birth (adoption) certificates of children, confirmation of the children’s citizenship of the Russian Federation and a number of other papers.

Detailed information on obtaining a certificate for maternal capital can be found on the Pension Fund website.

IMPORTANT

If the certificate was received in 2021 or earlier, and at the beginning of 2020 the maternity capital was not fully used, the unspent part will be indexed. The size of this part is reflected in the citizen’s personal account on the Pension Fund website. There is no need to submit an application for indexation - the amount will increase automatically.

Allowance for children under 3 years old for April, May, June 2021 (5,000 rubles each)

You can personally contact the Pension Fund or the multifunctional center for the provision of public services. Another way is to submit an electronic application through the government services portal or through the citizen’s personal account on the Pension Fund website. The application must, in particular, indicate the applicant’s SNILS and bank account details where the money will be transferred.

The application deadline is October 1, 2021.

One-time payment for children from 3 to 16 years old (RUB 10,000)

You can submit the application in person to the Pension Fund branch or to the multifunctional center. An electronic application is allowed to be submitted through the government services portal.

The deadline for submitting an application is October 1, 2021. There is no need to attach any documents.

Additional one-time payment for children from 0 to 16 years old (RUB 10,000)

There is no need to write a separate application. It is enough to apply for a benefit for children under 3 years old for April, May, June 2021, or a one-time payment for children from 3 to 16 years old. After this, an additional payment of 10,000 rubles. will arrive automatically.

Monthly payments for children from 3 to 7 years old

It is necessary to submit an application (form approved by Government Decree No. 384 dated March 31, 2020) to the government agency that deals with social protection, family policy and (or) support for the population in the region. It is also acceptable to send by mail, submit through the MFC or through the government services portal. In general, you do not need to attach any documents.

Applications are submitted annually. The benefit for the next year will be assigned after the expiration of 12 months from the date of submission of the previous application (for more details, see: “What payments for children can be received in 2020”).

Payment for the first and second child under 3 years of age

The application will have to be written three times. The first time - to receive benefits up to a year, the second time - up to 2 years, the third time - up to 3 years.

If the application is submitted no later than 6 months from the date of birth of the child, the payment will be accrued from the date of his birth. The money will be transferred immediately in a few months. If you apply later, the payment will be accrued only from the moment the application is submitted.

Where to apply? Depends on which child the benefit is issued for.

For the first child - to the social protection authorities.
For the second child - to the Pension Fund (the benefit will be deducted from the maternity capital).

Detailed information is available on the government services portal.

Allowance for disabled children

An application and documents for payment for caring for a disabled child or a group I disabled child must be submitted to the authority that pays the pension to such a child. The list of required documents is provided on the Pension Fund website.

To receive a single cash payment (USV) and a set of social services (NSS), you must contact the territorial body of the Pension Fund of the Russian Federation at the place of residence of the child or parent. Details on how to apply for these benefits are available on the Pension Fund website.

Benefit for unemployed parents (RUB 3,000 per child under 18 years of age)

Additional payments for children to parents who lost their jobs in 2021 are provided only if they have confirmed their unemployed status. This can be done through the employment center at your place of residence. There is also another option - to submit an application remotely (instructions are posted on the “Work in Russia” portal).

Please note: when calculating salaries and calculating benefits, those who use web services for calculations feel most comfortable. In them, all necessary updates, including various coefficients, are installed in a timely manner without user intervention and are automatically entered into calculations. If an accountant makes a mistake, the service reports it and tells you how to fill out this field.