Calculation of maternity benefits from half-time minimum wage

Working hours

Companies have recently practiced slightly reducing working hours for women on maternity leave. However, the Social Insurance Fund insisted that such a reduction is not considered part-time work. The courts sided with the Social Insurance Fund and confirmed that despite the fact that the legislation does not contain certain limits on time reduction, many employers reduce working hours by only a few minutes in order to receive benefits from the Social Insurance Fund in the form of additional income, and not as compensation for lost earnings.

Currently, an employer does not have the right to set a young mother a certain number of hours of work under part-time conditions. Employers are required to negotiate with the employee about “safe” working hours according to the rules established by the FSS (Letter of the FSS of Russia No. 02-03-13/08-2498). You can offer an employee who worked a 40-hour week before maternity leave to reduce her working day by 1 hour.

Important! It will be safe for the employer to reduce the working day by no less than 1 hour, and the week – by no less than 1 day.

Thus, the FSS insists that the working day established for a young mother should be shortened not by a few minutes, but by hours. Moreover, such a reduction in working hours must occur on every working day of the week. It is also permissible to reduce the number of days in the working week, but leave the length of the working day the same.

The employer has no right to set requirements for an employee; a young mother has the right to refuse such working conditions (

Accountant (Reporting)

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Taxes on maternity leave

Income tax (personal income tax 13%) is not withheld from maternity leave. Contributions to the Pension Fund and the Social Insurance Fund from these payments are also not made (In accordance with paragraph 1, paragraph 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds").

Reporting

Maternity benefits are reflected in the 4-FSS report for the quarter in which they were received.

Starting from 2021, the Unified Social Insurance Fee (USSS) will be submitted.

The company receives funds for maternity leave within 10 calendar days after it submits all the necessary documents. You need to submit a written application to the Federal Insurance Fund of the Russian Federation, a calculation in Form 4-FSS of the Russian Federation for the period confirming the accrual of expenses for the payment of insurance coverage; they may also require a calculation of benefits. Individual entrepreneurs (unlike organizations) can receive these funds to any account (even personal) or savings book.

First, the organization (IP) pays this benefit (or part of it), then the Social Insurance Fund reimburses it. If the FSS refused to reimburse this benefit, then it must either be returned, or additional insurance premiums must be charged and personal income tax withheld, because then this amount is essentially a regular premium. Or you can use it as financial assistance.

If the FSS reimbursed, then the reporting is as follows:

In the 4-FSS report, Section 1, Table 1 and Table 2 are filled out.

Starting from 2021, the Unified Social Insurance Fee (USSS) will be submitted.

Amounts not subject to insurance contributions (maternity benefits, child care benefits, and other benefits) are displayed in the DAM-1 calculation, section 2 on lines 210, 211, 212.

In those regions where the Social Insurance Fund pilot project operates, there is no need to reflect maternity leave in reporting. After all, the FSS pays them directly.

Financial responsibility from maternity leave

The employer does not have the right to deduct anything from maternity benefits, as well as child care benefits. Even if a liability agreement is signed and you cause damage to property, benefits are always paid in full.

Reimbursement of benefits and expenses 2017

Starting from 2021, all benefits and expenses must be reimbursed from the Federal Tax Service. To do this, for periods before 2021, you must provide 4-FSS, and after 2021, a calculation certificate (its Form has not yet been approved).

In those regions where the Social Insurance Fund pilot project operates (there are now more than 20), benefits will be reimbursed directly to employees from the Social Insurance Fund. In 2021, all regions will join this project.

Procedure for registering for part-time work

Before an employee is allowed to return to work, it is necessary to agree on working conditions with her. To return to work, the employee will need to write a statement in which she will indicate the desired mode of work.

Important! A young mother can go to work at any time during her vacation.

The employer reviews the employee’s conditions specified in the application and adjusts them if they contradict the production conditions established in the company. For example, the production process in a company starts at 9:00 a.m., and the employee in her application indicates working hours from 12:00 p.m.

Having approved the working hours, you will need to draw up an additional agreement to the employment contract. It specifies the duration of such working conditions. They may end with the end of the young mother’s vacation (from the moment the child turns 3 years old), or if the employee herself decides to change her working conditions part-time. The additional agreement specifies the employee’s work schedule and payment procedure, which is made depending on the time worked.

After this, an order is issued to work on a part-time basis.

All about maternity benefits - current information for 2021

Depending on the indexation of benefits and the duration of maternity leave, maternity leave amounts to no more than 391,000 rubles. They can also be applied for by young mothers who were employed no more than 12 months ago and lost their jobs due to the liquidation of a firm or company. To receive payments, they need to contact the social security authorities. In order to receive such payments, you must be officially registered with the employment service. Full-time students can also receive appropriate payments, their amount depends on the size of the scholarship received. The allowance is assigned by the dean/directorate of the educational institution. In any case, the amount of payments received directly depends on the woman’s official monthly earnings and is regulated by many factors. Therefore, you should pay special attention to the question of how to calculate maternity payments.

Employer's refusal to shorten the working day by a few minutes

If an employee insists on shortening her working day by just a few minutes, then the employer has no right to refuse her. It is important to maintain the payment of benefits, otherwise the State Tax Inspectorate may be fined for violation. Fear of disputes with the Social Insurance Fund is not a reason for refusing to shorten an employee’s working day by a few minutes. However, in our opinion, the employer and employee in this case must find a compromise so that there are no claims from social insurance or the labor inspectorate, and it is convenient for the young mother to carry out her work duties (

Maximum limits on maternity benefits

As mentioned above, maternity benefits are calculated based on the average earnings for a certain period of work. The current minimum wage level may also be taken into account. Taking into account all the latest changes, the amount of this benefit in 2021 will be the following indicators:

• 34,520 rubles – in case of a normal birth, without any complications;
• 38,465 – if there are certain difficulties during and after pregnancy;
• 47,835 – if the pregnancy was multiple.

All women who work officially at the time of maternity period have the right to claim appropriate payments from their employer. The calculation formula remains the same; only new minimum and maximum values ​​are taken into account, as well as various coefficients that apply in certain territories of our country.

When making final calculations, the greatest importance in relation to the amount of maternity benefits are: the length of service of the employee, subject to official employment, the actual number of days of work for a certain period, the amount of average earnings, as well as local coefficients.

As a rule, all calculations are carried out in the accounting department. In this case, initial information about the presence of a certain length of service and days worked is provided by a human resources specialist in accordance with the working time sheet, as well as other internal documents of the company.

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Some workers work part-time. But they have the same right to receive various mandatory payments, in addition to wages (vacation pay, benefits), as full-time employees.

Long business trip

Whether or not she will retain the right to benefits or lose it will depend on how long the business trip on which the young mother is sent will depend.

While on a long business trip, which lasts more than 1 month, a young mother cannot care for her child. If the employer does not stop independently paying the employee benefits, then the Social Insurance Fund may refuse to pay. This rule applies only to long business trips and does not apply to business trips of several days.

It is important to inform the employee about the possibility of refusing a business trip. This must be done in the following way: the employee is sent a proposal for a business trip, which indicates its duration, goals and the possibility of refusal. This rule also applies to other persons raising a child under 5 years of age without a mother (father, guardian or other relative).

In addition, the employee must be informed that she will lose the right to receive benefits during a long trip (more than 1 month). If the employee agrees to this condition, she will need to interrupt her vacation for the duration of the trip. To do this, you need to write an application for early leave from vacation.

After this, a business trip order is issued, which indicates that the employee’s maternity leave is suspended for the period of the trip, and the payment of benefits is stopped.

Calculator for calculating maternity benefits: rules for 2017-2018

• Attention

  If she is pregnant without complications, she will receive 1,720.02*140 = 240,802.8 rubles.

• With complications 1,720.02*156 = 268,323.12 rubles.

If you are pregnant with twins or triplets, 1,720.02*194 = 333,683.88 rubles. But this amount is quite approximate. To avoid confusion, it’s easier to use a maternity leave calculator in 2021; the online calculator will do everything for you. Maximum amount of maternity benefits in 2021 In order to submit documents for consideration to receive maternity payments, you must additionally obtain a document about your average income for the last two years.

It is based on this amount that the calculation will be based. Based on these data, the average salary per day is calculated, and this amount will be multiplied by the number of days on maternity leave.

Applying for father's benefits

During a long business trip for a young mother, the benefit can be issued to another family member, for example, to the father. To do this, dad will need to apply for parental leave at his place of work. In addition, he will need to provide a certificate from his mother’s place of work stating that she does not use vacation and does not receive benefits.

For a young mother, you need to make an entry in your personal card. It indicates the start date of the business trip, its end date and the total number of days of the trip. In addition, the number and date of the order, which was the basis for the business trip, is indicated.

Important! After the end of the business trip, payment of benefits can be resumed.

Calculation of maternity leave for a part-time worker

Scheme for calculating maternity benefits in 2021 No fundamental changes are expected compared to the previous year. Therefore, the formula for calculation remains exactly the same. If a woman goes on maternity leave in 2021, then the years 2021 and 2021 are taken for calculation.

First, we calculate the average daily earnings for the last 2 years. To do this, take the entire amount of money received and divide by 730 (this is the number of days). For example, Svetlana earned 1,260,000 rubles in 2021 and 2021.

Her average daily earnings are 1,260,000/730 = 1,720.02 rubles. Now let's calculate the amount of maternity leave. The resulting average daily earnings are multiplied by the number of days of maternity leave. Svetlana’s daily earnings over the last 2 years are 1,720.02 rubles.

Annual leave

If a young mother works on maternity leave, she has the right to annual paid leave (Rostrud letter No. PG/8139-6-1). She can use it after the end of maternity leave, since, according to labor legislation, a young mother does not have the right to use two types of leave.

If there is a need for annual leave, the employee has the right to take it, while interrupting her maternity leave. To do this, she writes a statement where, in addition to a request for annual leave, she asks to interrupt her maternity leave. Based on this application, an order is issued and a corresponding entry is made in the employee’s personal card. Payment of benefits during vacation stops and resumes when it ends.

Payment terms

Registration of benefits and calculation of payments is completed no later than ten days from the date of submission of the package of documents.

Money can be received on the salary day established by the organization at the place of work.

Read more about the timing of payment of benefits for the birth of a child here.

For more information on the timing of payment of maternity benefits, see here.

The legislative framework

Woman entrepreneur (IP)

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Benefit amount

If the individual entrepreneur voluntarily paid
contributions to the Social Insurance Fund, then the benefit will be minimal. From January 1, 2021 - 58878.25 rubles.

Total 2 options: either the minimum wage from the Social Insurance Fund or nothing.

Required condition!

Contributions must be paid for the previous calendar year (Article 4.5, clause 6 of 255-FZ).

Those. if you open maternity sick leave in 18, then contributions must be paid for the entire 17 year.

Amount of contributions

All women pay (voluntarily) a fixed amount to the Social Insurance Fund based on the same minimum wage. An entrepreneur cannot pay more or less than the minimum wage.

Contribution amount: 12792*2.9% = 370.97 rubles/month or 4451.64 rubles. for the whole of 2021.

Payment by individual entrepreneur to the Pension Fund of Russia

A woman individual entrepreneur on maternity leave may not pay contributions to the Pension Fund (letter of the Ministry of Health and Social Development of Russia dated March 22, 2011 No. 19-5/10/2-2767). This issue is controversial, but the courts are on the side of the individual entrepreneur. Since 2013, changes have been made to 212-FZ Part 6-7 Article 14: it is possible not to pay fixed contributions during the period of care of one of the parents for each child until he reaches the age of one and a half years, but no more than three years in total if presented documents confirming the absence of activity during the specified periods.

Documentation

A business woman must provide the following documents to the Social Insurance Fund:

• Application of an individual entrepreneur to the Federal Social Insurance Fund of Russia for the assignment of maternity benefits; (Word, 37 kb.)
• sick leave;

Reporting

In the 4a-FSS report (for individual entrepreneurs) it is indicated in Table 2

Employment

If the individual entrepreneur also works under an employment contract

There may be various options for receiving maternity benefits:

• at the time of the insured event, the individual entrepreneur had not changed his job under an employment contract in the two previous calendar years and at the same time operated as an individual entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia for the two previous calendar years. In this case, he receives benefits in two places: at the territorial branch of the Federal Social Insurance Fund of Russia at his place of residence and at the employer with whom the employment contract is concluded;
• at the time of the insured event, the individual entrepreneur had worked for other employers in the two previous calendar years and was not registered as an entrepreneur (voluntary policyholder). Then benefits are paid to him in one place - at the last employer with whom the employment contract was concluded;
• at the time of the insured event, the individual entrepreneur had worked both for the current employer and for other employers in the two previous calendar years, and at the same time operated as an entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia for the two previous calendar years. In this case, he has the right to choose where to receive benefits - for all places of work (both at the territorial branch of the FSS of Russia and at the last employer) or at one of them (only at the territorial branch of the FSS of Russia or only at the last employer).

If the woman worked as an individual entrepreneur or got a job later, then she cannot provide any salary certificates from her individual entrepreneur. After all, the income of an individual entrepreneur is not a salary. The income of an individual entrepreneur for the Social Insurance Fund is always zero (even if the individual entrepreneur is a member there voluntarily), because the individual entrepreneur does not pay his own salary.

New amount of maternity benefits in 2021-2021

Financial assistance to pregnant and postpartum women is paid to everyone who has officially completed the necessary documents. To do this, you must submit a certificate of incapacity and an application to the personnel department at the place of employment. The period itself involves two parts, which are calculated by the gynecologist from the officially calculated date of birth of the child.

Women are not the same for one reason or another, so the length of periods differs. For example, for adoptive parents these terms are usually reduced, but the amount of payments for women who give birth depends on them. Even in this period, the calculation of possible maximums and minimums is implied.

The possible maximum for children depends on the maximum amounts of payments to the Social Insurance Fund made by employers. New limits were approved in 2021, so benefit amounts have also changed. For women on maternity leave this year, the maximum is 322 thousand 192 rubles, and the amount of additional payment for care is 27 thousand 985 rubles. To date, there is data on additional payments even for 2021. However, for the next period there will be some limits that should be taken into account by those planning to have children. They concern official earnings.

Minimum amount of maternity benefit

The additional payment for women who have given birth, like any other sick leave, depends on the earnings during the billing period. The calculation itself cannot be less than the minimum wage - the minimum wage. In 2021, this amount is equal to 12 thousand 130 rubles, and based on it, you can calculate the average daily earnings - 398 rubles. 79 kopecks. Already from this value you can find out the possible minimum in 2021, which will be equal to:

• 55 thousand 830 rub. 60 kopecks in 140 days.
• 62 thousand 211 rubles. 24 kopecks in 156 days.
• 77 thousand 365 rub. 26 kopecks in 194 days.

It is worth noting that payments for women who give birth should not be paid to men. Representatives of the stronger half of humanity can take days off related to caring for a newborn. Grandma can also claim the same money and weekends.

Maximum amount of maternity benefit

This issue is relevant for women with an official income of 70 thousand rubles monthly. Moreover, this value must be maintained over the last two years of work. Large amounts in excess of this earnings are not compensated in any way, since the maximum, like the minimum, is established by law. In practice, the maximum possible amounts look like this:

• 322 thousand 191 rubles 80 kopecks. in 140 days.
• 359 thousand 013 rubles 72 kopecks. in 156 days.
• 446 thousand 465 rubles 78 kopecks. in 194 days.

Any amount of maternity benefit can be calculated independently using a special calculator on the Social Insurance Fund website. However, this method will require complete information on the specific case. The more information you need, the more accurate the result you can get. To do this you need to know:

1. Average income for 2 years.
2. The current minimum wage.
3. The largest amount of subsidy.

If a woman is going on maternity leave in 2021, she can count on receiving from the Social Insurance Fund no less than 55 thousand 830 rubles and no more than 322 thousand 192 rubles. Women with a salary of more than 70 thousand rubles who do not want to lose money are better off continuing to fulfill their duties until the birth. Regular earnings instead of payments will be more significant support. Receiving two payments at the same time is not provided for by law.

Worked part time during maternity leave 2021

The duration of such leave is 70 calendar days before childbirth (in the case of a multiple pregnancy - 84) and 70 (in the case of complicated births - 86, for the birth of two or more children - 110) calendar days - after childbirth. And for this period, the so-called maternity benefit is paid.

Note! Maternity leave is calculated cumulatively and is provided to a woman completely regardless of the number of days actually used by her before giving birth. General procedure for calculating benefits Maternity benefits in the general case, in accordance with Part 1 of Art. 14 of the Law of December 29, 2006

N 255-FZ, are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of the insured event.

Important

Only in this case will he be able to qualify for regular benefits.

Women doing military service have the right to count on maternity benefits, which are calculated on the basis of the monetary allowance established for them.

The general basis for calculation includes both the main part of the allowance and all additional payments that were previously assigned to a specific person.

Maximum limits in the amount of maternity benefits As mentioned above, the calculation of maternity benefits is carried out based on the average earnings for a certain period of work. The current minimum wage level may also be taken into account.

Calculation of maternity leave for a part-time worker

In such situations, as well as in cases where a woman has no earnings at all during the billing period, maternity benefits are calculated based on the minimum wage (Part 1.1 of Article 14 of Law No. 255-FZ).

Let us remind you that the minimum wage from January 1, 2021 is 5965 rubles. (Article 1 of the Law of December 1, 2014 N 408-FZ). Accordingly, the average daily earnings for calculating maternity leave cannot be less than 196.11 rubles. (5965 rub.

x 24 months : 730).

Calculation of maternity benefits for a part-time employee

With the birth of a child, the family faces not only joyful worries, but also a serious increase in regular financial costs. At this moment, they need government support especially badly, because the baby’s mother cannot work and generate income.

Attention

It is for these reasons that the state has established such a support measure as maternity benefits, payments of which occur during the pregnancy of the expectant mother, as well as for some time after the birth of the child. The standard period for payments is 140 days - 70 days before and after childbirth.

All issues related to maternity payments, including the procedure for their calculation and amount, are regulated by the provisions of the Federal Law “On Social Insurance...”.

New amount of child care benefits in 2021-2021

Payments related to caring for a newborn child and up to 1.5 years of age also depend on the payment base in the Social Insurance Fund. Average earnings over two years and restrictive indicators for enterprises are also important here. On average, those who are on vacation receive approximately 40% of their income.

Daily earnings two years before the start of the weekend* 30.4. The maximum value is usually known, as it is calculated based on indicators for the two previous periods. The amount for a month of parental leave in 2021 and 2021 is easy to find out on your own, but the possible minimum depends on the minimum wage:

• Minimum wage*40%.

For example, with a monthly salary of 30 thousand rubles, the payment for care from 2021 will be 40% or 12 thousand rubles. The woman who gave birth will receive this money from the Social Insurance Fund. If you earn 100 thousand a month, the maximum will be 27 thousand 984 rubles, although this is less than 40%.

Knowing these features, you can foresee in advance the issue of other relatives going on vacation. For example, sometimes it is more profitable for dad or grandmother to leave. Mom can stay on and work half-time. In this case, it is sometimes possible to keep both your earnings and the full amount of the additional payment.

It is easier to present the minimum and maximum values ​​for care up to 1.5 years in a table:

What payments are due?

The state guarantees maternity payments to working mothers in Russia:

1. One-time benefit when registering in the early stages of pregnancy.
2. Paid maternity leave.
3. One-time benefit for the birth of a child.
4. Paid parental leave for up to one and a half years.
5. Maternity capital at the birth of the second (from the beginning of 2021 the first) child.
6. Monthly benefit for first-born children from 01/01/2018 for low-income families.

Cash incentives for pregnant women for early registration at the antenatal clinic

Early term is no more than 12 obstetric weeks. The benefit is issued in combination with other maternity benefits to the employee when she is sent on prenatal leave. Read more in this article.

Payment for leave according to BiR (maternity leave)

In the sixth month of pregnancy, the expectant mother usually takes maternity leave.

While on vacation she is paid benefits. An important feature of this payment is that only the child’s mother can receive it, and not the father or other relative. Find out more about what benefits a husband and father of a child can receive here.

The paid period of time is divided by the legislator into prenatal and postnatal parts, standardly 70 days each. There are situations that increase the duration of vacation :

• If a pregnant woman lives in a contaminated area, for example, in the Chernobyl accident zone, 20 days are added to her leave before giving birth. In total it is therefore 160 days.
• Complicated childbirth, on the contrary, increases the postpartum part of the vacation by 16 days. The total vacation is 156 days.
• Complicated childbirth of a woman living in a contaminated area gives her the right to increase both the prenatal and postnatal part of the leave, respectively, by 20 and 16 days. Total – 176 days.
• If a woman has a premature birth, before 30 weeks, she did not go on leave before giving birth, the money is credited for 156 days after the birth of the baby.
• A multiple pregnancy entitles you to longer leave under the Labor and Employment Regulations, with a total duration of 194 days. The duration of the prenatal and postpartum period may vary, depending on when the doctor discovered such a pregnancy: during childbirth, or up to 30 weeks, but the overall duration does not change.

The prenatal and postnatal period is paid only to the mother, or to the woman who adopted the baby, if the child is under 3 months.

In general, the calculation is made based on the amount of earnings for the last 2 years. The average earnings are calculated by day (calendar) and multiplied by the number of days from the sick leave. Vacation and sick leave time are excluded.

The nuances of calculating maternity leave can be found in this article.

One-time benefit for a newborn

Paid to any parent of their choice. If the baby dies during childbirth, payment is excluded. If only the father or mother works, it is paid to the one who works. Step-by-step instructions for applying for benefits are here.

Payments during parental leave

This vacation begins immediately after the vacation under the BiR. Continues until the child is one and a half years old. At the request of the family member caring for the baby, up to 3 years of age.

Both the working mother, the father, and other officially employed relatives of the child have the right to take such leave.

It is calculated in two ways:

• From the day the BiR leave ends until the child is 1.5 years old, the average earnings are taken, calculated based on data for the previous 2 years of the person looking after the baby. The monthly amount is calculated and 40% is taken from it. This amount will be paid every month.
• In the time period of 1.5 - 3 years of age the child is not paid leave.

Payment of family (maternity) capital and benefits from the amount of capital to the low-income

Appointed in the case of the birth of the 2nd child, from January 1, 2021 - in the case of the birth of the first child.

Low-income families whose income per able-bodied person is less than 2 subsistence minimums per family member per month have the right to receive payments from maternity capital, which they will receive every month.

Such payment is possible until the child turns 3 years old. Payment is optional . The family has every right to use the entire capital, in accordance with the legislation of the Russian Federation.

For the birth of your first child, you can receive the same benefit, but at the expense of the federal budget. Step-by-step instructions for making a payment are here.

The amount of the benefit depends on the regional cost of living. On average in Russia, such a payment will be 10.5 thousand rubles per month.

Also, starting this year, new benefits have been introduced when applying for a mortgage for families with children.

Limits on the calculation of insurance premiums (how they affect the maximum benefit amount)

All employers pay payments to the Social Insurance Fund for their female employees. Contributions amount to 2.9% of wages and this interest goes to the general account. Payments for sick leave, maternity and child benefits are then calculated from it.

Limits for employers are set annually by the government. For example, if the annual return is greater than the limit, the contributions do not change. But due to this marginal base, employees receive certain amounts that are accrued for each insured accident. For example, they are available to women and men who take days off to care for a child under 1.5 years old.

The payment itself is calculated from the average salary taken over a couple of years, but subject to a limit. That is, earnings can be anything, but payments for maternity leave and care will not exceed the maximum, depending on the approved restrictions for employers.

For example, with the usual registration of childbirth in 2021, the maximum was 301 thousand 095 rubles for 140 days. The limits of past years have an impact on future rates, which you can even find out yourself. To do this, it is enough to take into account your own average earnings.

When to calculate according to the minimum wage, and when to calculate according to the actual salary?

The above-mentioned Federal Law No. 255-FZ of December 29, 2006 and Regulation No. 375 of June 15, 2007 spell out the specifics of calculating benefits depending on length of service, salary level and some other nuances.

Application of coefficient 0.5

There is an opinion that when calculating the BL for a part-time employee, it is necessary to multiply the actual income by a factor of 0.5. This fact is erroneous and violates the rights of working citizens.

If there are grounds for calculating sick leave based on actual income, the calculation is made depending on the salary and length of service of the employee, and the coefficient of 0.5 is applied only for calculating benefits at the minimum wage (clause 1.1. Article 14 of Federal Law No. 255).

According to the minimum wage

The following grounds exist for calculating disability benefits according to the minimum wage:

• the employee’s work experience is less than six months;
• lack of income for the previous 2 calendar years;
• actual income for the 2 previous calendar years is less than the minimum wage.

In such a situation, to calculate sick leave for part-time work, a coefficient of 0.5 is applied and the calculation occurs according to the formula (Article 7 of the Federal Law of December 29, 2006 N 255-FZ):

Minimum wage (depending on region of residence) * 24 months * 0.5 / 730.

This formula calculates the cost of one working day. To calculate the BL benefit, you need to multiply the resulting number by the actual number of days of incapacity. In addition, it is necessary to introduce a correction factor depending on the length of total work experience:

• up to 5 years of experience - 60% of the minimum wage;
• from 5 to 8 years - 80% of the minimum wage;
• more than 8 years - 100% minimum wage.

For example, in the city of N. the minimum wage is 18,250 rubles. If an employee Ivan Ivanovich Ivanov works at 0.5 rate, and with an incomplete year of work (total work experience of 7 months) his income is less than the minimum wage, how to calculate his BL for 10 days? We calculate the cost of one day of disability when working part-time using the formula: 18250*24*0.5/730=300 rubles.

Then we multiply the cost of one day by the number of days on sick leave and the length of service coefficient (in this case 0.6) and get the amount of disability benefits: 300 rubles * 10 days * 0.6 = 1800 rubles.

Based on actual salary

The cost of the BL is calculated based on the actual salary if there is a total work experience of more than six months and income for the previous two calendar years.

The calculation is made using the following formula: total salary for the previous two calendar years/730 .

We get the cost of one day of disability, which must be multiplied by the number of days of sick leave. At the same time, depending on the amount of total work experience, payment for BL occurs in full or in part.

For example, Ivan Ivanovich Ivanov works part-time and was sick for 10 days this year. He has a total work experience of 7 years, and over the previous 2 calendar years he received a salary of 730,000 rubles. We calculate the cost of one day of BC as follows: 730000/730=1000 rubles. We multiply this figure by 10 days of sick leave and the correction factor for less than 8 years of experience and get the full cost of the certificate of incapacity for work: 1000 * 10 * 0.8 = 8000 rubles.

It should be remembered that there are restrictions on the maximum cost of the BL, which are established by the Social Insurance Fund (SIF) . For example, the maximum salary from which disability benefits can be calculated was 755,000 rubles in 2021, and 815,000 rubles in 2021.

Thus, if the actual salary is higher than the maximum established by the Social Insurance Fund, then the calculation will be made according to these restrictions. For example, Ivanov Ivan Ivanovich, who has 10 years of experience and works part-time, went on sick leave for 10 days in 2019. His income for 2021 was 800,000 rubles, and for 2021 - 900,000 rubles.

The cost of the BL will be calculated according to the formula presented above, but using the maximum figures: ((755,000 rubles + 815,000 rubles)/730 days) * 10 days = 21,506.85 rubles.

Common mistakes

An application for maternity leave is not considered a mandatory document. Despite this, many employers require it from their employees. This is done to avoid claims in the event of controversial situations.

In this case, the document should not be submitted without a sick leave certificate. The basis for filing an application must be a sheet confirming incapacity for work or a certificate of adoption. Without these documents, rest days are not provided and compensation will not be paid. The application is also usually necessary to indicate the details and desired methods of receiving benefits.

Another common mistake is calculating the vacation period yourself. This is a gross violation of legal norms, since the terms and periods of leave correspond to the data from the sick leave.

In case of multiple pregnancy, the standard statement is not valid. Employees are often unaware of their right to multiple pregnancies, and employers withhold this information. In this case, it is important to pay attention to the sick leave data, which will indicate an extended period of 194 days.

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In addition, the state also provides for the legal right of expectant mothers to receive one-time payments, which include:

• 613.14 rubles in case of early registration at the antenatal clinic;
• 25,990 rubles – to the wives of military personnel who are currently in military service;
• 16873.54 – on the occasion of the birth of a child;
• 453,026 – maternity capital, which is paid to women who meet all the conditions established by the state.

The current regulations also establish several payments that will be paid to individuals every month for a certain time period.

Frequently asked questions on the topic of maternity leave and care for up to 1.5 years

Question #1:

Who can get maternity leave?

Answer:

We list:

1. For female employees working on the basis of an employment contract without taking into account length of service.
2. Persons registered as unemployed with confirmed official status.
3. Full-time students.
4. Women military personnel, including civilian personnel of units.

Question #2:

When do you go to work?

Answer:

Return to the workforce is possible at any time after prior notification to the employer in writing.
If the exit is early, a corresponding order is issued. If the period of parental leave has ended, there is no need for additional orders. An interrupted vacation can be resumed, and more than once. For this purpose, an additional act is drawn up, which is confirmed by the employee’s statement. Rate the quality of the article. Your opinion is important to us:

Calculation of maternity benefits for a part-time employee

In situations where the employment contract with an employee has expired during maternity leave, the employer’s responsibilities will include extending this period until maternity leave officially ends. Dismissal of a pregnant woman is permissible only in exceptional cases, subject to compelling reasons. These reasons include:

• complete liquidation of the institution;
• the fact that the woman worked on a non-permanent basis, but only replaced an employee who was temporarily absent from the given place.

The employer will also be required to pay maternity benefits even if the woman has already quit. However, it should be remembered that the period after dismissal and the start of maternity leave should not exceed one month. In addition, certain requirements are imposed on the reasons for dismissal.

Get compensation and benefits

However, if it has not reached the minimum period of 6 months, the calculation will be made based on the current minimum wage level. If the actual length of service has reached the above period, the employer will take into account additional indicators, for example: average earnings for a certain period, the number of official sick days, contributions to the Social Insurance Fund paid by the employer, etc.

• Unemployed citizens, as well as individuals who are engaged in entrepreneurial activities, will be paid the standard amount of benefits established by the Government of the Russian Federation. However, the initial amount will be slightly adjusted, taking into account the premium coefficients in force in the region.

Let's sum it up

• The procedure for calculating maternity benefits for a part-time employee depends on her length of service and the amount of her earnings.
• With at least 6 months of experience and sufficient income, the benefit is calculated in the general manner: from average earnings for the 2 years preceding maternity leave.
• If the income is small, the benefit is calculated based on both the minimum wage and the average earnings for 2 years of work. The greater is paid.
• If there is no length of service, the benefit is calculated based on the minimum wage for each month of maternity leave.
• When calculating minimum wage benefits, the resulting result is divided by 2, in proportion to the time worked.

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