Maternity benefits in 2020: how to correctly calculate maternity benefits

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Published: 01/23/2020

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The issue of calculating maternity and child benefits in 2021 is of particular relevance for those who are planning children, or who already have small children. In 2021, the rules and procedure for calculating maternity payments and child benefits have undergone significant changes. They affected both the size of payments and the procedure for their provision. New payments have appeared for those in need, which are available to families with children under 3 or under 7 years old.

• Maternity payments in 2021 Changes in the billing period
• Payment procedure
• Formula for calculation
• Changes in minimum and maximum sizes

Who is paid maternity benefits?

According to the article of the Federal Law dated May 19, 1995 No. 81-FZ, maternity benefits (B&R) are awarded to women (including those who have adopted a child under the age of three months):

• working;
• unemployed if they were fired due to the liquidation of the employer company (loss of individual entrepreneur status, termination of lawyer status, etc.) within 12 months preceding the day they were recognized as unemployed;
• full-time students in professional and other educational organizations;
• undergoing military service under a contract, as well as service in law enforcement and customs authorities.

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REFERENCE. Who should pay benefits to a part-time worker? The answer depends on where she was registered at the start of her employment leave, and where she worked for the two previous calendar years. If employers have not changed, maternity leave is issued by each of them (for each you will have to take the original sick leave). If all employers have changed, then the payment can be received at one of the last places of work (at the woman’s choice). The amount will be calculated based on earnings accrued not only by the employer who transfers the benefit, but also by others (based on certificates issued by them).

Fringe benefits

Maternity capital and paid benefits are not the only support measures provided for young parents after the birth of their second child. Parents can apply for:

• personal income tax deduction to reduce the amount of tax withheld from wages;
• preferential mortgage with state support at 6% per annum;
• mortgage with an initial contribution of maternity capital - no personal savings are required.

Increasing the birth rate and improving the well-being of the people are priority tasks of the internal policy of the Russian Federation, for the implementation of which the state uses financial support mechanisms. Benefits for a second child and additional benefits are an opportunity for young parents to provide a comfortable life for their children, much-needed help from the federal and regional budgets.

How to apply for maternity benefits

No later than 6 months after the end of the employment leave, the woman must bring the following documents to the accounting department:

1. Certificate of incapacity for work issued in connection with childbirth.
2. Certificate of earnings from other places of work (if they were in the billing period; for more details, see: “Certificate 182n on the amount of wages”).
3. Application for granting benefits.

According to the law, the employer must independently find the amount of the benefit and reflect it in the second section of the sick leave (for more details, see: “Payment of sick leave in 2021”).

First, the organization or individual entrepreneur issues money to the employee, and then the Social Insurance Fund compensates for the payment in full.

Work with electronic sick leave and submit all related reporting through Kontur.Extern

Regional features

Many regions have adopted regulations that establish additional payments when going on maternity leave.

So, in Moscow they pay extra:

• 7,000 rub. – standard childbirth (140 days);
• 7,800 rub. – in case of complications (156 days);
• 9,700 rub. – in connection with multiple pregnancy (194 days).

The money is allocated from the financial resources of regional budgets.

In the Far North regions, there are increasing coefficients that apply to minimum amounts.

How to calculate maternity benefits in 2021

The algorithm is given in the Regulations on the specifics of the procedure for calculating benefits for temporary disability and pregnancy and childbirth (approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375). First you need to find the average earnings, compare it with the limits, and then calculate the amount of the B&R benefit.

Calculation of average daily earnings

Total earnings

It includes payments to the employee from whom contributions were paid for compulsory social insurance in case of temporary disability and in connection with maternity.

In general, it is counted for two calendar years preceding the year in which the maternity leave began. If a woman goes on leave for employment and labor in 2021, the total earnings are determined for 2019 and 2021.

ATTENTION. If in the two previous calendar years a woman was on another maternity leave or on maternity leave for at least one day, one or two years can be transferred to an earlier period. The basis must be a written statement. Let's give an example. Let's say maternity leave starts in March 2021. Moreover, in 2021 the employee was on maternity leave, and in 2021 she was on maternity leave. She wrote a statement, and her total earnings were calculated for 2021 and 2017.

Total earnings are taken into account in the part that does not exceed the maximum value of the base for contributions in case of temporary disability and in connection with maternity. This value is approved annually by the Government of the Russian Federation. Earnings for each of the two years separately should be compared with the maximum values ​​of the base (for an example, see Table 1).

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Table 1

An example of comparing total earnings with the maximum values ​​of the base when calculating benefits for the BiR

Number of days in the billing period

To find it, you need to take two quantities:

1. The number of calendar days in the period for which total earnings are calculated.
2. The number of calendar days of the excluded period. It includes time of illness, maternity leave, and parental leave for up to 1.5 years. Also included in the excluded period are days when the woman was released from work according to the laws of the Russian Federation with full or partial retention of her salary (if contributions were not transferred from payments in case of temporary disability and in connection with maternity).

Then the second value should be subtracted from the first value.

Average daily earnings

It is equal to the total earnings divided by the number of days of the billing period.

Example 1

Ksenia Ivanova goes on vacation in April 2021. Her total earnings for 2021 and 2021 amounted to 500,000 rubles. (base limits are not exceeded). In 2019-2018 there are 730 calendar days. Of these, Ivanova was on sick leave for 15 calendar days. The number of days in the billing period is 715 days. (730 - 15). Average daily earnings amounted to 699.3 rubles. (RUB 500,000: 715 days).

Comparison of average daily earnings with limits

Minimum maternity payments in 2021

The amount of the B&R benefit cannot be as small as desired. If a woman’s average earnings are below the minimum wage established on the start date of maternity leave, the benefit should be considered based on the minimum wage.

It is necessary to compare two values ​​of average daily earnings: actual and based on the minimum wage. To do this you need to do the following:

1. Divide the actual total earnings by the number of days in the billing period.
2. Multiply the minimum wage as of the start date of maternity leave by 24 months and divide by 730 days.
3. Compare the figures obtained. If the first is greater than or equal to the second, the benefit must be calculated based on the first value. If the first is less than the second, the benefit should be determined based on the second value (example in Table 2).

table 2

An example of comparing two values ​​of average daily earnings: actual and based on the minimum wage

The amount of maternity benefit is equal to the average daily earnings multiplied by the number of vacation days according to the BiR.

The amount of maternity benefits, calculated based on the minimum wage, in 2021 is:

• RUB 55,831.23 - if the duration of leave under the BiR is 140 days;
• RUB 62,211.95 - if the duration of leave under the BiR is 156 days;
• RUB 77,366.14 - if the duration of leave under the BiR is 194 days.

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

Maximum amount of maternity payments in 2021

If the employee did not write an application to transfer the pay period to earlier years, the total earnings for maternity leave are considered for 2021 and 2021.

Taking into account the maximum base values, the maximum average daily earnings will be 2,301.37 rubles ((815,000 rubles + 865,000 rubles): 730 days).

The amount of maternity benefit cannot exceed the following values:

• RUB 322,191.8 - if the duration of leave under the BiR is 140 days;
• RUB 359,013.72 - if the duration of leave under the BiR is 156 days;
• RUB 446,465.78 - if the duration of leave under the BiR is 194 days.

Calculation of the benefit amount according to BIR

You need to take the average daily earnings and multiply by the number of calendar days of vacation according to the BiR according to the certificate of incapacity for work (140, 156 or 194 days).

IMPORTANT. When paying benefits under the BiR, the average daily earnings are multiplied by 100%, regardless of length of service. Personal income tax is not charged or withheld from this payment.

Example 2

In May 2021, Daria Petrova brought a maternity bulletin to the accounting department, according to which the duration of leave is 140 calendar days. Petrova did not submit an application to postpone the billing period.

The employee’s total earnings in 2021 amounted to 750,000 rubles, and in 2021 - 730,000 rubles. (base limits are not exceeded).

During 2018-2019, Petrova was on the ballot for 14 calendar days.

The accountant determined that the actual average daily earnings are equal to 2,067.04 rubles ((750,000 rubles + 730,000 rubles): (730 days - 14 days)).

Next, I compared the resulting figure with the limits and made sure that:

• actual average daily earnings do not exceed the maximum permissible value (RUB 2,067.04 < RUB 2,301.37);
• the actual average daily earnings are greater than the average daily earnings calculated based on the minimum wage (RUB 2,067.04 > RUB 398.79).

As a result, the maternity benefit amounted to 289,385.6 rubles (2,067.04 rubles × 100% × 140 days). Petrova received this amount in her hands.

ATTENTION. If the employee’s insurance experience is less than 6 months, then an additional condition is introduced. The BiR benefit for a full month cannot exceed the minimum wage multiplied by the regional coefficient (if it is introduced in a given area). The amount of payment for an incomplete month is calculated as follows. The minimum wage (taking into account the regional coefficient) is divided by the number of calendar days in a given month and multiplied by the number of days of maternity leave in a given month.

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Legislation

The rules for assigning, calculating and transferring maternity benefits are established:

• Labor Code of the Russian Federation;
• Law of May 19, 1995 No. 81-FZ (Article 8);
• Law of December 29, 2006 No. 255-FZ (Article 11);
• according to the procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 N 1012n (clauses 9-18);
• other regulations.

No changes were made to the regulatory framework. As usual, annual indexation of the minimum amount of compensation was carried out.

Amounts of “children’s” benefits in 2021

Monthly payment for the first and second child up to 3 years old

It is available to families whose average income over the last 12 months does not exceed 2 regional subsistence minimums per person for the year of appointment.

The monthly payment is 1 subsistence minimum per child, established in the region.

Let us remind you that the non-declaration procedure for extending payments for the first and second child under 3 years of age has been extended until March 1, 2021.

Read in more detail: Putin’s new benefit for children under 3 years of age in 2021: who is entitled to it, new changes and amounts of payments by region