Maternity benefits and for registration in the early stages of pregnancy with direct payments

As a rule, sick leave for pregnancy and childbirth is received by the organization along with a certificate of registration in the early stages of pregnancy. But this doesn't always happen.

In this article we will look at how to apply for sick leave and issue benefits for direct payments and transfer of the application and register to the Social Insurance Fund from 1C: Accounting, if:

• the sick leave certificate and certificate were submitted simultaneously;
• the certificate and the sheet were provided at different times.

The FSS approved a new version of the register of direct payments 1.7.7.

Registries in format 1.7.6 will be accepted by the Foundation until further notice.

Automation in 1C BP is expected in release 3.0.90 dated February 24, 2021.

Accounting: additional payment before actual earnings

A collective or employment agreement may provide for payment of maternity leave based on the actual average earnings of the employee (Article 9 of the Labor Code of the Russian Federation). That is, the amount of benefits reimbursed from the Russian Social Insurance Fund is not in this case the upper limit of the amount of the payment. Such additional payments are not benefits; they are paid at the expense of the organization (Article 8 of the Law of May 19, 1995 No. 81-FZ, Article 14 of the Law of December 29, 2006 No. 255-FZ). So reflect them like this:

Debit 20 (23, 25, 26, 44...) Credit 70

– an additional payment has been accrued to maternity benefits up to the actual average earnings;

Debit 70 Credit 50 (51)

– an additional payment was issued to the maternity benefit up to the actual average earnings.

An example of how to reflect in accounting an additional payment to maternity benefits up to the actual average earnings

Secretary of Alpha LLC E.V. Ivanova went on maternity leave from April 14 to August 31 inclusive.

The Alpha collective agreement provides for an additional payment to maternity benefits up to the actual average earnings.

The organization accrued to Ivanova during her maternity leave: – benefits at the expense of the Federal Social Insurance Fund of Russia in the amount of 159,179.63 rubles; – additional payment at your own expense in the amount of 7002.25 rubles.

The accountant made the following entries in the accounting:

Debit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” Credit 70 – 159,179.63 rubles. – maternity benefits accrued;

Debit 26 Credit 70 – 7002.25 rub. – an additional payment to the benefit has been accrued up to the actual average earnings;

Debit 70 Credit 51 – 166,181.88 rub.
(RUB 159,179.63 + RUB 7,002.25) – the benefit was transferred to Ivanova’s bank card along with an additional payment.

Amount of payments for children

In 2021, the size of the BiR one-time benefit in accordance with the law for women will be:

• 100% of the average salary of a working woman
• 100% of the amount of monetary allowance - for military personnel under contract
• In the minimum amount based on the minimum wage for everyone else, including the unemployed

For women giving birth who received high wages, for example a million a year, there is a limit on the payment of benefits, for example:

• RUR 266,191.8 - in general; RUB 368,865.78 – during multiple pregnancy; • 296,613.72 rub. - during complicated childbirth.

A sick leave certificate for pregnancy and childbirth is issued to a woman at 30 weeks.

For normal births, a certificate of incapacity for work is given for a period of 140 days, for complicated ones for 156 days, and if the pregnancy is multiple, then 194 days. The payment is calculated based on wages for the previous 2 years before the onset of maternity leave, for example, an employee left in 2021, which means For the calculation we take 2015 and 2021.

Accrual procedure

The full amount of the benefit must be accrued and reflected in accounting within 10 days after the employee brings the documents necessary to calculate the benefit. Such documents are a completed sick leave certificate and, if necessary, certificates of earnings from previous places of work for the last two years (Part 1 of Article 15, Part 5 of Article 13 of the Law of December 29, 2006 No. 255-FZ).

The benefit must be paid after it has been assigned within the earliest period established for the payment of wages (Part 1, Article 15 of the Law of December 29, 2006 No. 255-FZ).

Category “Questions and Answers”

Question No. 1. I am an accountant at an enterprise, I am preparing maternity payments for an employee, what payments are due and how to make entries

First, you need to decide whether your region is participating in the Pilot Project; if so, then no wiring will be required, and if not, then:

• When a woman goes on maternity leave, you are provided with a sick leave certificate, on the basis of which you calculate a lump sum maternity benefit in accordance with her salary for the last two years
• then you need to apply for benefits if she is registered in the early stages of pregnancy
• when she gives birth, she provides the next sick leave for which you accrue benefits for child care up to one and a half years and a lump sum at birth

The postings will be similar for all operations,

• Dt 69 Kt 70
• KT 70 Dt 50(51)

If a woman in labor has a complicated birth, she is entitled to an additional payment to the one-time maternity benefit

Maternity benefits are paid from the Social Insurance Fund. But first, the employer must independently accrue and give the money to his employee. After submission to the Social Insurance Fund, the previously paid amount is reimbursed to the organization.

Maternity benefits are payments for sick leave 70 days before childbirth and 70 after (in a standard situation).

To calculate the payment, the maternity leaver’s earnings for the two years preceding pregnancy are taken and divided by 730. This is how we get the average daily earnings, which must then be multiplied by the number of days indicated on the sick leave.

If during these two years the employee was on sick leave, the number of their days is deducted from 730.

The average salary of an employee for calculating maternity benefits is limited to maximum values. In 2015, the maximum amount per day is 1632.88, and, therefore, the maximum benefit amount is 228,603.20 rubles. The calculation period for calculating benefits in 2015 is 2013 and 2014.

Maternity benefits are accrued by posting Debit 69.1 Credit 70. The payment is reflected in debit 70 and credit 50 (51). When filling out reports to the Social Insurance Fund, the accrued amount of benefits is indicated in the calculation. If it turns out to be less than the accrued contributions to the Social Insurance Fund for the entire organization for the billing period, then the contributions do not need to be transferred - the benefit will cover them (the difference must be paid additionally). In a situation where contributions are paid in a smaller amount, if benefits are accrued, they are reimbursed. The receipt of funds from the Social Insurance Fund is reflected by posting Debit 51 Credit 69.

When an employee goes from one maternity leave to the next, to calculate maternity benefits, they take the periods when she worked before the first maternity leave. If the woman was employed by another employer, a salary certificate for those periods will be required.

Maternity benefits are not subject to income tax and insurance contributions.

Example of calculations and postings

An employee goes on maternity leave in June 2015. In 2013, her salary amounted to 338,528.80 rubles, of which 7,880.56 were temporary disability benefits (8 days). In 2014 – 428,500.47 rubles. For sick leave, benefits should be calculated for 140 days.

Benefit calculation:

• Average daily earnings - ((338,528.80 – 7880.56)+ 428,500.47) / (730-8) = 581.77
• Benefit for 140 days – 581.77 x 140 =81,447.84

Typical wiring:

Few employers have not encountered a situation where it is necessary to provide and pay for maternity leave for an employee. What documents need to be provided to the expectant mother, what applications to write and how to document and calculate benefits, at whose expense the payment is made and what else the employer needs to remember so that such a significant event in the life of a colleague does not turn into problems for the employer in case of inspections - about all this and will be discussed in the article.

In fact, maternity leave consists of three periods:

• A period of temporary incapacity for work due to pregnancy and childbirth (in common parlance “sick leave”). The duration is usually 140 calendar days. In some cases it may be extended.
• Child care leave up to 1.5 years.
• Leave to care for a child up to 3 years old.

Maternity leave

Upon reaching the established period of pregnancy in a medical institution, a woman receives a certificate of incapacity for work. From this moment on, she has the right to contact her employer and apply for maternity leave. This right is enshrined in Article 255 of the Labor Code of the Russian Federation.

Stages of registration:

• An application must be submitted to the HR department and a sick leave certificate must be attached. It is necessary to check the correctness of filling (last name, first name, patronymic, dates, place of work, etc.). If sick leave with errors is accepted for payment, the social insurance fund will refuse to reimburse the employer for expenses).
• A vacation order is issued.
• The order and sick leave are sent to the accounting department for calculation and payment of benefits.
• In the working time sheet, vacation days are about

A woman has the right to go on maternity leave later, but the end date of the leave cannot be later than on the certificate of incapacity for work.

Thus, she has the right to go on vacation from June 1 (2 weeks later), but the vacation will end no later than September 30.

Benefit calculation

To calculate the benefit, you must multiply the average daily earnings by 140 days (or by a smaller number of days if the employee decided to go on maternity leave later).

Important: Average daily earnings are limited to minimum and maximum values. From May 1, 2021, the minimum level is 367.00 rubles, the maximum is 2021.81 rubles.

The amount of the benefit DOES NOT DEPEND on the employee’s length of service (unlike sick leave due to illness). It is paid in the amount of 100% of the calculated amount.

• The calculation period is two years preceding the date of entitlement to maternity leave.
• The number of days in the billing period is taken equal to the actual days worked. If there were periods when the employee was sick, cared for a child, and other periods that were paid according to average earnings and contributions to extra-budgetary funds were not accrued for these payments, days are “thrown out” from the calculation and the number of days and the amount of payments for these periods.

Example 2. Ivanova I.A. (see example 1) period of incapacity from May 14, 2018 to September 30, 2018

The calculation period will be 2021 and 2021 (2 previous calendar years). During this period Ivanova I.A. I was on sick leave twice for 9 and 15 calendar days.

We calculate the number of days in the billing period: in 2021 there were 366 days (leap year), in 2021 - 365 days. Total 731 days. We subtract 24 days of sick leave, we get 707 days.

We calculate the amount of payments to calculate benefits:

Average daily earnings = 567,500.00 rubles / 707 days = 802.69 rubles.

The resulting amount is greater than the minimum threshold and below the maximum, which means we calculate the amount of the benefit based on the result.

Maternity benefit = 802.69 rubles x 140 days = 112,376.60 rubles.

Calculation of maternity benefits from the minimum wage

The benefit is calculated from the minimum wage in the following cases:

1. if the employee’s earnings, according to the calculation results, turned out to be less than the minimum wage (average daily earnings are less than 367.00 rubles);
2. if there was no earnings at all to calculate benefits (for example, the employee was on maternity leave or on sick leave);
3. if the insurance period in the billing period is less than 6 months.

According to the calculation results, the employee’s earnings turned out to be less than the minimum wage

The benefit is calculated by multiplying 367.00 rubles (average daily earnings based on the minimum wage) by the number of vacation days (140 days if the employee leaves on time or by a smaller number of days if she indicated in the application that she will leave later).

Example 3. Kasyanova L.V. from May 12, 2021, she will go on maternity leave for 140 calendar days. The calculation period is 2021 and 2021. The salary was 10,000.00 rubles per month.

We determine the average daily earnings:

240,000.00 rubles (10,000.00 rubles salary x 24 months) / 731 days (total number of calendar days in 2016-2017) = 327.32 rubles average daily earnings.

The amount received is below the minimum established by law of 367.00 rubles, which means the maternity benefit will be 51,380.00 rubles (367.00 rubles x 140 days)

In the same way, the benefit is calculated if there was no earnings for calculating the benefit during the two previous years.

The employee's insurance period is less than 6 months

In this case, the benefit is accrued no more than one minimum wage for a full month of being on vacation (Part 3, Article 11 of Law No. 255-FZ, Clause 20 of the Regulations on the calculation of benefits for temporary disability and in connection with maternity).

The calculation is made as follows:

• Determine the average daily earnings based on the employee’s salary
• Determine the average daily earnings based on the minimum wage
• Compare the obtained values
• If the average daily earnings from wages are greater than the average earnings calculated according to the minimum wage, then the benefit is accrued according to the minimum wage; if it is less, then the benefit is accrued according to the amount received.

Example 4. Gavrilova T.A. hired on August 1, 2017. She goes on maternity leave from May 15, 2018 for 140 calendar days. Salary 25,000.00 per month. In total, for the billing period 2016-2017, the income is 125,000.00 rubles (25,000.00 rubles x 5 months).

Let's calculate the average daily earnings based on the accrued salary:

RUB 125,000.00 / 731 days (total number of days for two years) = 136.80 rubles.

We will calculate the benefit based on the actual average daily earnings and compare it with the minimum wage

Since the benefit from the actual average earnings is less than the minimum wage in each month, the accrued earnings benefit is paid.

Example 5. For clarity, let’s take as an example the same employee as in example 4, but let’s take the salary higher, instead of 125,000.00 rubles for the billing period - 500,000.00 rubles.

Let's calculate the average daily earnings based on the actual salary:

RUB 500,000.00 / 731 days (total number of days for two years) = 683.99 rubles

We will calculate the benefit based on the actual average daily earnings and compare it with the minimum wage

Since the accrued benefit based on actual wages is greater than the minimum wage for each month, we accept the amount for payment according to the minimum wage.

Accounting entries to reflect the accrual and payment of maternity benefits