Paid sick leave for pregnancy and childbirth. How to calculate sick leave for pregnancy and childbirth. Length of service on maternity leave, who pays maternity leave and how, payment procedure, calculation of maternity leave
One of the difficult issues is the payment of periods of incapacity for work for special categories of workers. The employer must know to whom and in what amount he makes payments. Employees of the organization must remember their rights and insist on their observance.
Knowing how sick leave is paid during pregnancy according to the law, you can protect your rights.
Pregnant women can get sick just like other employees. In addition, during this period, urgent hospitalization may be required to maintain the health of the mother and unborn child. According to the law, a sick leave of the established form is issued in a medical institution.
The amount of payments will depend on the official length of service in a particular organization:
- less than two years - 60% of average earnings are calculated;
- from 5 to 8 years - 80%;
- with an experience of 8 years or more for the period of incapacity for work, they are paid in the amount of 100% of the average wage.
The employer may voluntarily establish other payments and additional types of workers' compensation.
How is maternity sick leave paid?
Working pregnant women are legally guaranteed special payments. For a period of 30 weeks, the employee goes on vacation, which is called “maternity leave”. It is provided for a total of 140 days. It is drawn up on an approved form, some features are distinguished in its design.
- Such a document is drawn up by a limited number of medical specialists. First of all - obstetrician-gynecologist or doctor general practice. If these doctors are not available, then the paramedic or midwife.
- The time for issuing a certificate of incapacity for work is calculated by the doctor. This date is mandatory for the employer. An employee, at her request, can continue her labor activity on a general basis.
- Vacation is paid in 100% of the amount from the social insurance fund.
- When multiple pregnancy the number of days of incapacity for work increases to 194 and is also paid in full.
- In case of complicated childbirth, a woman is issued an additional sick leave. It is added to maternity leave and is paid at 100%.
The employer does not have the right to refuse the employee to pay maternity leave, this is contrary to the law.
Payment sick leave for pregnancy and childbirth (M&R) is carried out according to generally established rules: the employer must assign an allowance to the employee within the day of her application (, clause 18 of the Procedure, approved by Order of the Ministry of Health and Social Development of December 23, 2009 N 1012n). And the payment of sick leave for pregnancy and childbirth must be made on the day the salary is paid, the closest to the day the benefit was assigned (part 8 of article 13, part 1 of article 15 of the Law of December 29, 2006 N 255-FZ). That is, today there are legally established terms for the payment of sick leave for pregnancy and childbirth. However, employees do not always receive their sick pay on time.
Late payment of benefits
In the general case, the assigned but not paid maternity benefit is paid for the entire elapsed time, but not more than 3 years prior to applying for it. Suppose an organization pays its employees salaries and benefits from the cash register. The worker did not show up on time for her allowance. Then, if later sometime she applies for sick pay for pregnancy, she will be paid benefits only for that part of the B&R leave that will be included in the 3 years preceding the employee’s new application for benefits.
But if the employee did not receive benefits on time due to the fault of the employer or the territorial body of the FSS, then they will have to pay her benefits without any time limits (part 3 of article 15 of the Law of December 29, 2006 N 255-FZ).
If benefits are overpaid
If payment for sick leave for pregnancy and childbirth was made in larger size than necessary, then it is possible to recover the overpaid amount from the employee only in 2 cases (part 4 of article 15 of the Law of December 29, 2006 N 255-FZ):
- if the overpayment was formed due to a counting error;
- in case of dishonesty on the part of the employee (for example, if the employee provided the employer with false information about the earnings received at the previous place of work, due to which the amount of the benefit was incorrectly determined).
How sick leave for pregnancy and childbirth is paid in the "pilot" regions
In the regions where the pilot project operates, the maternity allowance is paid by the territorial branch of the FSS. In order to receive benefits, the employee in the general manner sends her employer a sick leave and an application for leave, and the employer, in turn, transfers all the necessary information to the FSS (clause 2 of the Regulation, approved by Government Decree of 04.21.2011 N 294). Based on the information received, the FSS directly transfers the maternity benefit to the employee's bank account or by mail.
When is sick leave paid for pregnancy and childbirth in the “pilot” regions? From the moment the employer receives all the documents necessary for the assignment of benefits, he has 5 calendar days to transfer information to the FSS (clause 3 of the Regulation, approved by Government Decree of 04/21/2011 N 294). Then, within 10 calendar days, the FSS specialists make a decision on the payment of benefits, and if it is positive, the benefit must be transferred to the employee within the same period (clause 9 of the Regulation, approved by Government Decree of 04.21.2011 N 294). That is, the minimum period for paying sick leave is 15 calendar days.
However, the payment of benefits may be delayed, for example, if the employer does not transfer all the information to the FSS, or if the department discovers errors in the sick leave.
The sick leave is conditionally divided into 3 parts:
- the first is completely filled in by a doctor from a medical institution;
- the second is prescribed by the employer and accountant;
- the third is necessary for medical reporting.
They are even graphically separated by black lines, where it is written which of the parties should fill out the document.
The first part is traditionally written medical institution . It is necessary to enter the information that is required by the document itself, that is, you cannot write anything extra, and also completely paint the medical history.
In the event of an employee's pregnancy, the bulletin is filled out in the same way as in other medical cases, but with its own nuances.
ATTENTION: Sick leave according to BiR according to Article 255 of the Labor Code of the Russian Federation lasts for 140 days, which are calculated on a calendar basis. 140 calendar days consist of 70 days before delivery and 70 days after delivery.
The terms increase in case of complicated and multiple pregnancy.. As a general rule, an employee can go on B&R leave at the 30th week of pregnancy.
Article 255 of the Labor Code of the Russian Federation. Maternity leave
Women, upon their application and on the basis of a certificate of incapacity for work issued in accordance with the established procedure, are granted maternity leave of 70 (in the case of multiple pregnancy - 84) calendar days before childbirth and 70 (in the case of complicated childbirth - 86, at the birth of two or more children - 110) calendar days after childbirth with the payment of state social insurance benefits in the amount established by federal laws.
Maternity leave is calculated in total and is granted to the woman completely regardless of the number of days she actually used before giving birth.
The first part of the bulletin is filled in by special medical workers, and in the case of pregnancy, this is done solely by the obstetrician-gynecologist who is observing the patient.
This is the doctor who issues the sick leave and enters all the necessary data there.
The gynecologist writes in a special column the terms for the release of a pregnant woman from labor activity, counting 140 days on the calendar. If the obstetrician-gynecologist for some reason cannot do this, then the bulletin is issued and filled out by a general practitioner or paramedic.
No one else from medical workers has the right to be engaged in issuing and filling out a sick leave.
The employer fills out the ballot after the doctor in the part of the sick leave that is strictly reserved for this. The authorities themselves do not issue a sick leave because he has no right to do so.
It should be noted right away that the head of the organization does not deal with this issue alone, but delegates such powers to the personnel department or the chief accountant. It is entirely his discretion as to who exactly will be responsible for completing the ballots.
Filling out a bulletin in a medical institution
The sick leave must be written without a single mistake, that is, this means that practically no one has the right to make a mistake. The first part of the document is filled out by a doctor, who is required to enter specific information in special paragraphs. According to the requirements of the sick leave, obstetrician-gynecologist indicates the following information in the document:
- full name and number of the medical institution;
- location of honey. organization issuing the ballot;
- OGRN number;
- date of issue;
- Name of the patient;
- date of birth of the patient;
- disability code;
- the patient's place of work, where the name of the organization is written;
- date of release from work (the period of the beginning of the vacation and the end);
- position of a doctor;
- surname and initials of the doctor;
- the date of entry to work, which is indicated in the paragraph "start work".
In addition to filling in the above data, you must know exactly the requirements for processing the document. If this is not done according to the rules, then the ballot will be invalid and the employee will have to take a duplicate. The ballot must be filled out as follows:
The reason for disability in the document is always indicated in two-digit numbers. In order to maintain medical secrecy, an exact diagnosis is never indicated on the bulletin. In the case of pregnancy, doctors put down the code 05 in a special column, which literally means "pregnancy and childbirth."
No additional information on the patient's health status and diagnosis is required anymore. All other information is written in medical card , which is not available to unauthorized persons, including the employer.
IMPORTANT: For each patient condition or reason for disability, special numerical codes are provided, which number from 01 to 21.
For example, 01 on the form is a disease, 02 is an injury, etc. No specific information on the diagnosis in the form is no longer indicated.
What should an employer write down?
The employer fills out his part of the document after the attending physician. First, the personnel department must make sure that there are no errors in the ballot, and then start their work.
If the sick leave is filled out with errors, then the employee must bring a new ballot. The rules for filling out the document are practically the same for both the employer and employees of the medical organization.
Chief accountant or personnel officer into special square fields block letters enters the following data:
- the name of the organization where the employee works;
- form of labor activity: main job or part-time;
- the registration number that the FSS assigns to the organization;
- subordination code, which can be found in the reporting form No4-FSS;
- TIN of the employee;
- SNILS;
- the period of calculation of benefits in the format DD. MM. YYYY;
- insurance experience, which is calculated from the moment of the first official work;
- cf. earnings for the calculation of benefits;
- average daily earnings;
- the amount of cash paid by management;
- the amount of money paid by the FSS of the Russian Federation;
- the total amount, that is, it is necessary to sum up the accruals at the expense of the head and the FSS of the Russian Federation;
- surname, initials of the head and ch. accountant, as well as their painting.
In the column “calculation conditions”, a two-digit code is usually entered, but it must be filled out only for certain categories of workers (employees of the Far North, people exposed to radiation, disabled people, etc.). If the employee does not fit into any category, then this column is left empty.
The item "Act of the form H-1" is not filled out upon the fact of pregnancy and childbirth, as it is painted in case of industrial accidents.
Many managers are confused by the phrase “Start date of work”, but the employer fills it out only if the employment agreement with the employee is canceled. In all other situations, this column must be left blank.
staff member or Chief Accountant should strive to complete the sick leave without errors. If the name of the organization or the name of the head / chief accountant does not fit in the square fields, then in no case should anything be added to the side or top / bottom. The best option will leave everything unchanged.
ADVICE: It is necessary to fill in all data with a black gel pen, as well as block letters and numbers for a correct and understandable interpretation. Errors and typos are ideally unacceptable, but no one is immune from them.
Watch a video about the rules for filling out a sick leave by an employer:
What should I do if a typo or incorrect information is found?
From a medical institution
Often, when filling out a sick leave, both the doctor and the employer can make a mistake. The medical institution has practically no right to make a mistake; therefore, no strikethroughs, blots, corrections are allowed in the document.
The use of correction tools is strictly prohibited. in accordance with clause 65 of the Order of the Ministry of Health and Social Development No. 624n (hereinafter referred to as the Order). All data must be entered accurately, therefore, even if one letter is omitted or incorrectly written in the full name of the employee, then the ballot must be reissued.
Almost any mistake due to the fault of the doctor requires the issuance of a duplicate sick leave in accordance with clause 56 of the Order. However, there are some exceptions. Most of the data is filled in from the words of the patient, so a duplicate in a medical institution may not be issued if the employee deliberately provided incorrect information.
The incorrect name of the organization will not be a serious violation if it is recorded from the words of the patient in accordance with paragraph 57 of the Order. In any case, the registration number will help the FSS of the Russian Federation to identify the employer. However, this column should not be left empty in any case.
In most cases errors on the part of the doctor require the issuance of a new duplicate of the ballot. The employee needs to check everything, and if errors are found, contact the medical institution again with a request to issue a new document.
Error of a personnel worker or chief accountant
The legislator gave the employer a little more freedom in terms of making mistakes.
If, when filling out the document, a personnel employee or chief accountant made a mistake, then you need to do the following:
ATTENTION: It is necessary to fill out a sick leave with a black gel or capillary pen. This rule applies even to the murals of all officials. Sign the ballot ballpoint pen unacceptable even with black ink.
All corrections are written only on the back of the ballot? therefore, in no case should you cross out and write next to, above / below, and also use proofreaders. There are also cases when the manager fills out a column that does not need to be written for this or that employee.
In such a situation, it is necessary to carefully cross out everything and on the back of the form write the phrase “leave the start date column blank”
What will the FSS not pay attention to?
The ballot should ideally be submitted to the FSS in an error-free and accurate condition., but this is not always possible due to human factor and negligence.
There are some nuances that are not serious violations, and the FSS will not consider the sick leave to be damaged.
In labor practice, such minor errors include:
Submission deadline
An employee can submit an application, a sick leave to the employer no later than 6 months from the date of the end of the leave for BiR in accordance with part 1 of article 12 of the Federal Law No. 255. The employer fully pays maternity leave (part 1 of article 13 of the Federal Law No. 255), but the FSS must reimburse him for these payments.
In this case the employer must contact the FSS at any time by submitting an application, a report in the form 4-FSS for any period (semi-annual, quarterly, monthly), application certificate (since 2017), as well as sick leave.
IMPORTANT: The deadlines for submitting a sick leave according to the BIR, as well as other documentation to the FSS, have not been established. If the employer is in no hurry to pay anything, then the employee can apply herself to the territorial FSS.
She must submit to the FSS an application, a sick leave, a certificate of income no later than six months from the date of the end of the vacation on the BIR, and also after the expiration of this period in case of good reason.
After submission of all documents The FSS returns the funds paid to the settlement account of the organization within 10 calendar days according to Article 4.6 of the Federal Law No. 255. If not all documents were provided, the FSS will additionally request them or conduct an on-site inspection.
In this case, the exact dates are not set here, since everything depends on the results of the audit and the decision of the FSS to return the funds.
Since 2017, the IFTS has been returning the benefits paid, but until this period, the FSS has been making payments.
In conclusion, it must be said that sick leave certificates for BiR must be drawn up correctly and correctly otherwise, the employer may forfeit the reimbursement of paid benefits. To fill out the document, there are strict rules that you need to know not only medical workers but also to the employee, the employer.
ADVICE: An accurate ballot will help you avoid additional problems and denial of benefits. The disability certificate must be carefully checked by the employer before sending it to the FSS.
If all the necessary requirements for filling out a sick leave are met, then the employee will be paid money, and the employer can count on their return from the FSS.
The maternity benefit calculator is designed to quickly calculate maternity benefits.
When specifying the amount of income for the billing years, separately enter the amount for each year. If you had disabled days during these two years, then indicate their number.
Calculation of maternity leave in 2020
First of all, when you independently calculate sick leave for pregnancy and childbirth, you must calculate the average daily earnings. To do this, you need to sum up the earnings for two calendar years, and then divide the amount received by 730 (731 or 732 - if leap years). But, keep in mind, when calculating the maternity allowance, you should exclude disabled days of the following periods if they were present in two years:
- maternity leave
- Holiday to care for the child
- temporary disability
- paid days off to care for a disabled child
- release of the employee from labor activity with the preservation of a partial or full salary.
SDZ \u003d (SZ1 + SZ2): (730 - ND)
SDZ- average daily income
SZ1 and SZ2- the amount of earnings for the first and second accounting year
ND- non-working days
The average daily earnings received cannot be less than the minimum wage established on January 1, 2019, which is calculated from the minimum wage, namely 370.85 rubles. If you got less, count 370.85 rubles each. The maximum average daily earnings in 2019 is 2,150.68 rubles, if 2017 and 2018 are used in the calculations. If you got more, consider the allowance for 2,150.68 rubles.
Now multiply the received average daily earnings by the number of days of maternity leave:
- Conventional delivery - 140 days
- Complicated delivery - 156 days
- Multiple pregnancy - 194 days
DP \u003d SDZ * DDO
DP- maternity allowance
DDO- days of maternity leave
In addition to the maternity allowance, there are also other mandatory payments that have changed since January 1, 2018:
- Lump-sum allowance for women registered before the 12th week of pregnancy - 628.47 rubles;
- Benefit for pregnancy and childbirth - from 51,919 to 417,233.86 rubles;
- One-time allowance at the birth of a child - 16,759.08 rubles;
- Monthly allowance for the period of maternity leave - from 3,142.33 to 24,536.57 rubles monthly;
- Maternity capital in 2019 will remain at the same level - 453,026 rubles.
2018-02-14
Calculating the maternity allowance in the online calculator, must be taken into account:
- if you have there was no income in the billing period, or an experience of less than six months, then the benefit is minimal - until July 1, 2017 - 34,521.20 rubles, after July 1, 2017 - 35,901.60 rubles. (an increase in the minimum wage from 7500 to 7800);
- if the calculation result of the calculator over 266191.80, then your allowance is maximum and amounts to 266,191.80 rubles;
- cannot be entered in the field to indicate the salary for 2015. an amount greater than 670,000 rubles. (restriction by the maximum base according to the law);
- cannot be entered in the field for 2016 salary a large amount of 718,000 rubles;
note- online calculator calculates maternity payments when going on maternity leave in 2017. The settlement years are 2015 and 2016. Income of 2017 is not taken into account.
If you have calculation questions maternity allowance or the work of an online calculator - ask in the comments.
How to use the online calculator
- Step 1— Specify the duration of the decree (by default 140, if a different duration — mark);
- Step 2- Indicate how many days fall on unaccounted periods (sick leave, maternity leave, leave for a child up to 1.5 and up to 3 years are excluded, if these periods fall within the calculation years);
- Step 3- Enter the total earnings for each billing year (do not include those payments from which the employer did not pay insurance premiums, for example, social benefits).
After entering the specified initial data, the calculator conducts an online calculation of the maternity allowance, while no need to press anything, the result can be seen immediately at the bottom of the calculator form.
The calculation is performed dynamically without reloading the page.
To understand where do the numbers come from, it is important to know the formulas for calculating and the rules for calculating maternity benefits. Below is the procedure for calculating maternity payments on your own without an online calculator, for ease of understanding, an example of calculating benefits is given.
Calculate date of maternity leave — !
How to calculate maternity leave yourself without an online calculator
Procedure for calculating the amount of maternity benefit in 2017 remained unchanged. The basis is the determination of the average income of an employee for the previous 2 years, while each year a new base limit is fixed for the amount of insurance premiums to the MHIF, FSS, PFR. The benefit is accrued immediately before the start of the vacation on the basis of a certificate of incapacity for work provided to the employer. Every day is paid in full (100%) of the average salary.
However, if we compare the previous indicators, the use of which is mandatory for calculation, then they have changed in a big way:
- calculation period;
- the maximum allowable amount of payments;
- total number of days for 2 full years;
- marginal average daily income.
Formula to calculate benefits for working women: the amount of average income (daily) must be multiplied by the duration of the decree in calendar days.
The same formula is used to calculate the maternity benefit in the online calculator presented above.
Calculation of average income per day
For girls going on maternity leave in 2017, in most cases, 2015 and 2016 are taken into account for calculating sick leave - 731 days (the sum of 365 days in 2015 and 366 days in 2016). Not taken into account time spent on sick leave, parental leave. Periods can be replaced by others, earlier, if at that time the girl was on maternity leave with her first or subsequent child. You can change the period only if the amount of the benefit increases.
Benefit limits:
| Minimum Restriction | It is intended for girls whose work experience is 5 months or less, or the unemployed, registered at the employment center, with a salary below the minimum limit. From July 1, 2016, the amount of the minimum wage equal to 7500 was approved. The average daily income in this case is: 7500 * 24 months / 730 days = 246.58. Minimum maternity allowance = 34521.20 rubles. Note: from July 1, 2017, the minimum wage increases to 7800, daily income to 256.44, and the minimum maternity pay to 35901.6 rubles. (In the online calculator, this limitation of maternity payments is taken into account.) |
| Maximum limit | In 2016, the maximum accrual base amounted to 718 thousand rubles, in 2015 - 670 thousand rubles. The maximum allowable average earnings per day: (718,000 + 670,000) / 730 days = 1901.37 rubles. Accordingly, the maximum maternity leave is 266,191.80 rubles. (If in the online calculator you received a calculation result greater than this value, then you are entitled to the maximum allowance.) |
Determination of income for the billing period
The amount of income for 2 years is taken into account, including bonuses, travel allowances, vacation pay, compensation for unrealized vacation, financial assistance of more than 4,000 rubles.
The following payments are not included:
- sick leave;
- financial assistance up to 4 thousand rubles;
- various benefits;
- payments under a civil law contract.
(In the field of the online calculator, you need to enter the amount of income, excluding payments without social contributions).
Vacation time (maternity leave)
This type of leave consists of 2 parts: prenatal and postnatal. Their terms depend on the course of pregnancy and the number of children born.
Law No. 255-FZ of December 29, 2006, in Article 10, provides next dates:
- 70 days before the baby is born (84 - with twins);
- 70 days after the birth of a child (86 - in the event of complications during childbirth, 110 - when 2 or more children are born).
Payment comes from the estimated date of birth, with a shift of which, the combined number of days of the decree is taken into account:
- 140 days - general case;
- 156 days - complicated childbirth;
- 194 days - the birth of twins, triplets.
(In the online calculator for calculating maternity leave, you need to select the length of leave that suits your case).
Examples of calculating maternity payments in 2017
| Calculation example minimum allowance | Employee Konyukhova L.E. took maternity leave from June 5, 2017 to October 22, 2017. Her seniority in the organization lasted less than six months. In the region, there are no regional wage coefficients.
Total allowance for pregnancy and childbirth for the entire vacation: 6411.08 + 7500 + 7500 + 7397.4 + 5322.58 \u003d 34131.06 rubles. But from July 1, 2017, the minimum wage will be 7800, then you should pay the missing amount for July, August and October: 246.58 * 22 days - 5322.58 + (7643.98-7500) * 2 = 390.22 rubles. In this case, no statements from the employee are required. |
| Calculation example allowable allowance | Kopysova T.I. at the end of 2016, she provided sick leave for pregnancy and childbirth (from 01/01/2017) for 140 days. An employee was sick in 2015-2016 for a total of 45 days. The average salary of Kopysova T.I. for 2015 is 672,000 rubles, for 2016 - 719 thousand rubles, which exceeds the allowable limits for both periods. The average salary per day should be calculated according to the limit values: (670000+718000)/(731-45)=2023.32. This amount exceeds the upper limit - 1901.37. Maternity allowance will be the maximum possible and is calculated as follows: 1901.37 * 140 \u003d 266191.80 rubles. |
| Calculation example typical allowance | Antonova M.I am going on maternity leave in April 2017 for 140 days. During the selected period (2015-2016), she was twice on sick leave for 100 days. Actual income excluding disability benefits in 2015 amounted to 506,000, in 2016 - 495,000. Limits for billing periods are met, actual income is taken into account. How to calculate maternity? Average daily earnings: (506000+495000)/(731days-100days)=1586.37. The amount of the allowance will be: 1584.79 * 140 days. = 222,091.8 rubles |
For the quick calculation and payment of the due amounts of maternity leave, a pregnant employee is required to give the accounting department a sick leave issued in accordance with all the rules and regulations, an application for leave and a certificate of registration for early dates pregnancy. This additional payment in the amount of 581 rubles for 2017 is issued upon contacting the employer within six months.
Decree start day can be rescheduled according to the wishes of the employee. The online calculator allows you to calculate the maternity benefit only for the standard duration of the vacation.
If carried out year replacement, then in the online calculator you need to enter the income for the year being changed for the corresponding earnings of the year for which the replacement is being made.
When all Required documents accounting staff received, then within 10 days calculations of the amount of benefits are made, transfers are made on the day of the next advance payment or salary. The deadline for issuing benefits is 6 months after the end of the vacation.
Another type of benefit paid to all women who have given birth is a lump sum. This is a fixed amount 15,512 rubles in 2017), if the pregnant girl was not employed at the time of the birth of the child, this payment can be received by the father of the baby at his place of work.
If you have any questions for work with online calculator, or you do not understand how to calculate maternity leave - write in the comments.