Minimum sick pay for pregnancy and childbirth

From January 1, 2021, the amount of paid “children’s” benefits will increase, namely:

• benefits for registration in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance up to 1.5 years;
• maternity benefits.

These benefits are paid by the employer in most Russian regions. A pilot project has begun in a number of regions of Russia. FSS divisions themselves calculate and pay “children’s” benefits to employees.

A new system for paying benefits to employees - directly from the Federal Social Insurance Fund of the Russian Federation - was launched in 2011.

The specifics of direct payments of benefits for compulsory social insurance in case of temporary disability and in connection with maternity in the constituent entities of the Russian Federation participating in the implementation of the Social Insurance pilot project were approved by Decree of the Government of the Russian Federation of April 21, 2011 No. 294.

Until 2021, the number of regions participating in the pilot project for the payment of benefits directly by the Federal Social Insurance Fund of the Russian Federation will continue to increase.

Currently, 20 constituent entities of the Russian Federation are participating in the pilot project. By 2021, the number of such entities will increase to 59.

• since July 1, 2011, the Karachay-Cherkess Republic and the Nizhny Novgorod region have been participating in the pilot project;
• from July 1, 2012, the pilot project included the Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions and Khabarovsk Territory;
• from January 1, 2015 – Republic of Crimea, Sevastopol;
• from July 1, 2015 – Republic of Tatarstan, Belgorod, Rostov and Samara regions;
• from July 1, 2021, 6 more constituent entities of the Russian Federation joined the pilot project participants - the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions;
• from July 1, 2021, the pilot project also includes: the Republic of Adygea, the Republic of Altai, the Republic of Buryatia, the Republic of Kalmykia, Altai Territory, Primorsky Territory, Amur Region, Vologda Region, Omsk Region, Oryol Region, Magadan Region, Tomsk Region, Jewish Autonomous Region .

Starting from 2021, there will be more regions participating in the pilot project. This is provided for by government decree. It will be enough for the company to submit the documents to the Social Insurance Fund, and the fund’s specialists will calculate and pay the benefit.

The regions plan to join the project over the next two years, 2019-2020.

Stages of joining Russian regions to a pilot project to pay benefits directly from the Social Insurance Fund

When is maternity benefit calculated based on the minimum wage?

If the employee had no earnings at all for the 2 years preceding the year she went on maternity leave, the benefit is calculated based on the minimum wage (clause 11(1) of the Regulations on the specifics of the procedure for calculating benefits, approved by Decree of the Government of Russia dated June 15, 2007 No. 375).

The following formula is used for this:

(minimum wage x 24: 730) x DO

24 - the number of months over two years during which the benefit is calculated;

Articles on the topic (click to view)

• Is sick leave considered income?
• What to do if you have extended sick leave for pregnancy and childbirth
• What to do if your employer does not accept electronic sick leave
• What to do if you are not given sick leave
• How many days does it take for sick leave to arrive from the Social Insurance Fund?
• What to do if the place of work is not indicated on the sick leave
• Are sick leave taken into account when calculating maternity leave?

730 is a fixed value equal to the number of days in two years;

DO - number of days of maternity leave.

The duration of leave under the BiR depends on how many children were born and how the birth itself went:

• 140 days - during pregnancy with one child and uncomplicated childbirth;
• 156 days - during pregnancy with one child and complicated childbirth;
• 194 days - when pregnant with two or more children.

Procedure for processing a lump sum payment upon the birth of a child

The lump sum payment must be made within six months from the date of birth (adoption) of the child. When registering, you will need to prepare a certain list of documents:

An example of calculating maternity benefits based on the minimum wage

Let's consider several situations.

Example 1

Lawyer Stepanova A.S. is pregnant with her first child. Worked in the organization for 7 months. I had no earnings in 2021 or 2021. The birth took place without complications.

Example 2

The conditions are the same, but the employee is pregnant with twins, and the birth was complicated.

Example 3

The employee is pregnant with one child, the birth was without complications. In 2021 and 2021, I worked under an employment contract and had a small income:

In this case, the benefit must be calculated in two ways:

Then choose the largest benefit amount.

Since maternity leave according to the minimum wage is greater than the benefit calculated based on average earnings, the employee will receive 55,831.23 rubles.

The following articles will help you calculate benefits in other situations:

When is the minimum B&R benefit paid?

Expert opinion

Lebedev Sergey Fedorovich

Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.

The minimum amount of the benefit will be if the employee worked for less than six months before going on sick leave according to the BiR (we are talking about the total length of service).

Benefits should also be calculated from the minimum wage in cases where the average daily earnings are lower than the minimum possible.

In other situations, the payment is assigned according to the average daily income, and its size does not depend on the length of service (as with the payment of regular sick leave), but is limited by the maximum limit (more information about the maximum benefit amount is here).

What child benefits in Crimea are paid at the regional level in 2021?

Important! In Simferopol, regional maternity capital is not paid, because the birth rate in the region is at an acceptable level.

In addition to child benefits operating at the federal level, Crimea also has its own regional support for families with children:

1. EDV (monthly cash payment) at the birth of the third child and any subsequent children in the period from January 1, 2015 to December 31, 2021. It will accrue until the child turns 3 years old. You must apply for benefits at the SZN or MFC immediately after the baby arrives in the family - if you are late, you will be able to reimburse the amounts for no more than the last 6 months. Amount – 10,204 rubles (subsistence level in the region).
2. Quarterly child benefit:

• 4788 rubles – for a child of a single mother;
• 2394 rubles – for a child for whom it is impossible to collect child support from the second parent;
• 1,596 rubles – for a child from a low-income family (with an average per capita income of no more than 1 size of the subsistence level in Crimea).

“The regional monthly benefit for a child under 18 years of age is supposed to be assigned, as before, from the moment of applying for benefits for 24 months. In this case, the benefit can be paid to the mother for a child under 18 years of age. If the child continues his studies, the benefit will be paid until he completes his studies.”

Elena Vladimirovna Vorobyova, head of department of the Department for the provision of social support measures in Simferopol

Example of calculating maternity benefits

The accountant calculated the benefit based on the employee’s average earnings:

The woman will receive the entire accrued amount in her hands, since this type of benefit is not subject to income tax.

Minimum maternity payments in 2021 should be assigned without taking into account the percentage of payments based on length of service. If a woman with 2 years and 3 months of experience were accrued regular sick leave, the average daily income in the calculations would only be partially taken into account (in the amount of 60%), but for maternity benefits this rule does not work - 100% of the average income is always taken.

Where can you apply for child benefits in Simferopol (Crimea) in 2021

There are 4 equivalent ways to process child benefits, differing only in terms of convenience for families:

Minimum wage from 01/01/2019 for 140, 156 and 194 days of maternity leave

The B&R minimum benefit is a maternity leave payment provided to those pregnant employees who do not have sufficient income to receive higher pay.

This amount is a guaranteed minimum payment that a woman will receive if she does not have sufficient work experience or income.

Moreover, if a regional coefficient has been established in the region , then it must be reduced by the minimum maternity benefit established for the year the maternity leave began.

The minimum wage depends on the minimum wage and is calculated using the formula:

Min.average daily wages = Minimum wage * 24 months. /730 [/stextbox]

• Min.average daily wages — this is the minimum average daily earnings, calculated from the minimum wage;
• days of maternity leave - the number of days of maternity leave, according to the sick leave (three options are possible: 140, 156 or 194);
• 24 months — this is the number of months in the billing period for calculating maternity benefits;
• 730 - the number of days in the billing period, which is taken to calculate the minimum benefit.

In 2021, the minimum maternity payment is calculated as follows:

Min. allowance for BiR in 2021:

• for 156 days = 370.85 * 156 = 57852.60 rubles;
• for 194 days = 370.85 * 194 = 71944.90 rubles.

All employed women are entitled to 140 days of maternity leave during normal pregnancy.

156 days of maternity leave are granted to pregnant women whose childbirth was complicated; 16 days are added to the standard duration upon discovery of relevant circumstances.

194 days are provided for pregnancy with twins, triplets or more.

Comparative table by year

Below is a table showing, for comparison, the minimum and maximum amounts of maternity benefits when calculating maternity benefits in 2021 and 2021.

A pregnant woman cannot receive maternity benefits that are less than the minimum and more than the maximum; the amount to be paid must be between the established limits.

Maternity payments are a one-time benefit that an expectant mother receives when she takes sick leave during pregnancy and childbirth. To calculate them, you need to know the employee’s average earnings for the 24 months that preceded the calendar year of going on maternity leave. It is also important to take into account periods of temporary disability, previous maternity leave and other nuances.

The maternity calculator from Kontur.Accounting will help you calculate the amount of maternity payments, as well as the monthly allowance for child care up to 1.5 years. The calculations take into account all current rules and provide explanations. The calculator is free to use.

Select the allowance for calculation, enter your data. The calculator will automatically determine the amount taking into account all restrictions and adjust it if the benefit amount is less than or more than the established minimum/maximum. If necessary, use tips and links to legislative acts.

What is the minimum maternity benefit, labor and sick leave?

There is a minimum daily average earnings limit for calculating maternity benefits. Use it if the employee has no earnings during the billing period or is less than the minimum wage as of the start date of maternity leave.

This is important to know: Sick leave protocol: sample 2021

Take monthly earnings for the billing period as equal to one minimum wage per month, the formula is as follows:

Minimum average daily earnings = minimum wage as of the start date of maternity leave x 24: 730

If in the area where a woman works, regional coefficients are established by law, then when calculating maternity benefits based on the minimum wage, take such coefficients into account.

An example of determining the minimum limit of average daily earnings for calculating maternity benefits

Employee of Gazprom LLC E.V. Ivanova brought a sick leave certificate confirming her maternity leave. The vacation period is 140 calendar days - from July 17 to December 4, 2021 inclusive. Ivanova’s insurance experience is more than six months.

The billing period is 2017–2018. The number of calendar days in the billing period is 730.

The employee works full time, Gazprom LLC is located in the Krivosheinsky district of the Tomsk region, where the regional coefficient is set at 1.3.

An exception is the situation when there was no earnings in the billing period or the actual average monthly earnings turned out to be lower than the minimum wage for an employee for whom a part-time working regime was established at the time of the insured event. In this case, the average salary from the minimum wage for calculating benefits must be determined in proportion to the employee’s working hours.

This procedure follows from the provisions of Part 1.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ, paragraph 15.3 of the Regulations approved by Government Decree of June 15, 2007 No. 375.

Putin benefits in Simferopol in 2021

The procedure for providing “Putin’s” child benefits is regulated by Federal Law No. 418-FZ of December 28, 2021. Families in which a child was born or adopted have the right to receive benefits, provided that:

• the child was granted citizenship of the Russian Federation;
• child’s birthday – later than 01/01/2018;
• The average per capita family turns out to be less than 1.5 times the size of the subsistence minimum in the region for the second quarter. the previous year.

Important! For the first child, benefits are paid from the federal budget, and for the second - from maternity capital.

In Crimea, the current value of “Putin’s” benefit is 10,488 rubles - this is exactly the subsistence minimum in effect as of the 2nd quarter of 20018.

Minimum, Maximum amount of maternity benefits, benefits for Pregnancy and Childbirth (B&R) 2021

The total amount of the maternity benefit in 2021 should be in the range from the minimum maternity benefit to the maximum amount of the B&R benefit:

Maximum maternity payments for pregnant mothers in 2021

Expert opinion

Lebedev Sergey Fedorovich

Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.

Knowing the maximum allowance per day, we will obtain the maximum maternity allowance in 2021 for normal childbirth with a leave duration of 140 days:

For women and expectant mothers whose insurance period does not exceed six months, the minimum wage is taken as the basis for the amount of maternity benefits.

The minimum maternity pay in 2021 will be:

Depends on the minimum wage - the minimum wage for the calculation period

Unlike regular sick leave, maternity leave is always paid 100% of the average salary, regardless of length of service.

New children's benefits in Simferopol (Crimea) in 2021

Recently, Russian citizens were given the opportunity to apply for so-called “Putin benefits” for a child (these payments will be discussed below). Since then, no new child benefits have been introduced at the federal level. At the moment, it is unknown whether the Government of the Russian Federation plans to assign new types of payments for children from the beginning of 2021.

Important! The article will talk exclusively about child benefits in ordinary families. In addition to such payments, various targeted payments can be assigned: to children from the Chernobyl family, disabled people, members of large families, etc.

Sick leave for pregnancy and childbirth

One of the types of temporary disability certificate is maternity leave (Maternity Sick Leave). The document is needed so that a woman can apply for maternity leave and maternity benefits .

• Sick leave determines the start and end date of the period of incapacity for work in connection with the birth of a child.
• of maternity payments depends on the number of days indicated on the sheet .

First of all, sick leave is needed by working women who are insured against temporary disability. It also needs to be completed for women:

• those in the public service (in the internal affairs bodies, the penetration service, customs and other organizations);
• those who lost their jobs due to the liquidation of an enterprise and registered with the employment service within a year after that (for the period of incapacity for work, they are accrued maternity benefits, and unemployment payments are temporarily suspended);
• individual entrepreneurs (IP) who voluntarily joined the compulsory social insurance system and pay insurance contributions to the Social Insurance Fund (SIF).

Benefit amounts from January 1, 2021: table

Summarize. Let's compare benefit payments in 2021 and those that will be from January 1, 2021 in the table.

Table of benefits and payments

Editor-in-Chief of the magazine “Regulatory Acts for Accountants”
I.V. Shelomov

How is sick leave paid?

One of the two main purposes of sick leave is to become the basis for calculating social insurance benefits. Each day of incapacity for work according to the BiR is paid in the amount of 100% of the woman’s average earnings for two calendar years before going on maternity leave.

Calculation and payment of sick leave are carried out according to Russian legislation from contributions to the Social Insurance Fund . Even if the employer transfers benefits to the woman’s account, then he writes an application for reimbursement , and the funds are compensated to him by the Fund.

• Most other disability benefits are paid jointly by the employer and the Social Insurance Fund (the former pays for three days in the beginning, the fund for the rest of the time).
• For Russian women and foreign citizens working in the Russian Federation under an employment contract and insured against disability, sick leave under the BiR is paid the same.

How many days of maternity leave are payable?

Formally, maternity leave consists of two parts - prenatal and postnatal . Their duration varies depending on the circumstances of pregnancy and childbirth. According to Art. 10 of Law No. 255-FZ of December 29, 2006, a woman insured against temporary disability is paid:

• 70 days of sick leave according to BiR before childbirth (84 days for multiple pregnancy);
• 70 days - after the birth of the baby (86 - for postpartum complications, 110 - for the birth of several children at the same time).

This is important to know: Sick leave length of service in 2021

Days are counted from the conditional date of the expected birth. If they move in one direction or the other, the total number of days of maternity leave is still paid for the entire period of maternity leave:

• 140 days - in general;
• 156 days - if complications occurred during childbirth;
• 194 - when twins are born.

• If complications arise during childbirth or a multiple pregnancy is established, the medical organization where the birth took place issues additional sick leave for 16 or 54 days, respectively. They must also accrue and pay benefits for them.
• In the case where the payment has already been transferred to the woman for 140 days, a recalculation .

Several additional days of sick leave are also paid by law for women living or working in areas contaminated after the accident at the Chernobyl nuclear power plant, or the dumping of waste into the Techa River.

• Pregnant women from these regions go on leave according to BiR at 27 weeks .
• Before giving birth, they are paid for 90 (rather than 70) days, and maternity leave generally lasts 160 paid days .

Is maternity sick leave subject to personal income tax?

Personal income tax - personal income tax (income tax). In fact, maternity benefits, like payments for any other sick leave, are considered the recipient’s income . It is taken into account when applying for a subsidy and is indicated in income certificates for 3, 6 months or another period.

However, the fundamental difference between sick leave for illness or child care and sick leave for BiR is that payments for the first are subject to personal income tax, but for the second they are not. The law has a special clause in this regard.

New monthly payments for the first and second child

Federal Law No. 418-FZ dated December 28, 2017 “On monthly payments to families with children” provides for two new “children’s” payments for the first and second child.

Payments will be possible until the child reaches one and a half years of age:

• upon the birth of the first child, the payment will be financed from the state budget;
• For the second child, monthly payments can be received from your own maternity capital.

Who is eligible for the new payments?

There are several conditions to apply for new payments for children:

• parents (or adoptive parents) are citizens of the Russian Federation and permanently reside in the territory of the Russian Federation;
• the first or second child must be born or adopted after January 1, 2021. If children were born or adopted earlier (for example, in December 2021), then no payment is due;
• the family must have low income, not exceeding 1.5 subsistence minimums established in the region for working citizens over the last 12 months per family member;
• children should not be fully supported by the state;
• citizens (parents or adoptive parents) should not be deprived of parental rights or limited in parental rights.

To apply for new payments for your first child, you need to contact the social protection authorities.

If we are talking about payments for a second child, then you can use maternity capital funds on a monthly basis. To do this, you need to contact the territorial branch of the Pension Fund.

Amount of new payments for the first and second child: table by region

Rules for filling out sick leave

The current sick leave form in Russia was introduced in 2011 (Order of the Ministry of Health and Social Development No. 347n dated April 26, 2011). It is equipped with many degrees of protection against possible counterfeiting. The first part of the sick leave is filled out at a medical institution.

• It is recommended to fill out the form using printing media (printer). This speeds up the process and eliminates errors due to handwriting characteristics.
• When filling out manually, do not use a ballpoint pen. You can only use gel, pen or ink with black ink.
• Only printed capital Cyrillic letters are allowed.
• Filling out is done in Russian.
• Errors, blots and cross-outs are not permitted. The damaged form must be replaced with a new one.
• Letters are written in special cells, starting from the first cell in each line. You cannot go beyond the boundaries of the cell.

Filling out a certificate of incapacity for work by the employer

The second part of the sick leave according to the BiR is filled out by the employer.

• All the rules listed above regarding ink color, capital letters, and the features of filling cells must
• The employer checks that the doctor has filled out the form correctly. After all, the Social Insurance Fund may refuse to pay if the organization accepted sick leave with errors .

• The name of the organization can be indicated in full or in an abbreviated version in accordance with the constituent documents. There are only 29 cells provided for this on the sick leave. If there is no abbreviated name, and the full name does not fit, you can cut it off arbitrarily. The main thing is not to go beyond the cells. Dots, dashes, quotation marks, and other punctuation marks can be written or omitted.
• You need to fill in the column with the registration number of the policyholder, by which you can identify the latter. The number and code of subordination is taken from the report in Form 4-FSS.
• The employer must indicate the total amount of benefits paid and other required data (after calculation by the accounting department).
• The insurance period is indicated on the day of maternity leave. What matters here is whether the woman worked for the employer for more or less than six months.

Expert opinion

Lebedev Sergey Fedorovich

Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.

The employer must remember that minor flaws when filling out sick leave on the part of him or the doctor cannot be grounds for re-issuing the document.

How the calculator works

The calculator will calculate maternity benefits and monthly child care benefits up to 1.5 years old in three steps.

1. To calculate maternity benefits, provide data from the sick leave certificate that the employee received at the place of observation of pregnancy at 30 or 28 weeks. To calculate child care benefits for children up to 1.5 years old, enter information about the child. The payment procedure established in 2013 obliges us to exclude periods of temporary disability from two calculation years: they must be indicated in the calculator, if any.
2. Indicate your earnings for 24 billing months, the regional coefficient (if any) and other parameters that the calculator will request. If the employee’s work experience is less than six months, the system itself will make adjustments to the calculations.
3. In the third step, the calculator will offer the final calculation of the benefit with explanations.

The maternity leave calculator is part of the accounting service Kontur.Bukhgalteriya. We have many more easy calculations for complex things. You will be able to quickly calculate vacation pay, benefits, travel and sick leave, calculate salaries and keep records of employees, prepare reports on employees to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Tax Service.