Procedure for paying maternity benefits in 2022

Who is entitled to receive maternity benefits in 2022

Maternity benefits (or maternity benefits) can be received by women preparing to become mothers and insured in the compulsory social insurance system. That is, contributions for temporary disability and in connection with maternity (VNiM) should be calculated from their wages. The following persons are considered insured:

• those who signed the employment contract;
• working as civilian personnel in military formations of the Russian Federation abroad.

Those who are not working have the right to count on payments under the BiR

• those dismissed due to the liquidation of the company, as well as women who completed their activities as individual entrepreneurs, notaries, and lawyers within 12 months before they were declared unemployed by the employment center;
• female military personnel and contract women in law enforcement, customs, fire service, etc.;
• Full-time students in educational and scientific organizations on a budgetary or commercial basis.

In addition, benefits can be received by individual entrepreneurs, notaries, and lawyers who have paid the entire amount of annual contributions to VNIM, calculated on the basis of the minimum wage, a year before the occurrence of the insured event.

Women applying for maternity leave must provide the employer or the relevant authority with ENL data, which will serve as the basis for calculating benefits. Employers receive information about issued electronic sick leave (and from 2022 only electronic sick leave will be used) directly from the medical organization.

Important! ConsultantPlus warns: Recalling a woman from maternity leave is not allowed (Letter of Rostrud dated May 24, 2013 N 1755-TZ). Labor legislation provides for the possibility of recalling an employee only from annual paid leave (Article 125 of the Labor Code of the Russian Federation). However, a woman can interrupt maternity leave on her own initiative. Let's consider several options for the development of events. Read more about how to deal with benefits when leaving maternity leave early in K+. This can be done for free.

Frequently asked questions, bottlenecks and pitfalls

Pregnant women often wonder about the possibility of extending their vacation after the birth of the baby. Indeed, the legislation provides such an opportunity, but not for everyone. If a mother gives birth to more than one child, the total period of her leave is automatically increased to 184 days. In addition, if the birth had complications, then an additional 16 calendar days are added to the vacation.

To extend leave after a difficult birth, a woman will need to provide a medical certificate as confirmation.

Cases of adoption are not so common, but even then a woman has the right to receive leave if the adopted baby is not yet 3 months old. Sick leave is issued for a period of up to 70 calendar days from the date of birth of the child. If parents decide to adopt several children at once, then this period increases to 110 days.

Women are often forced to work two jobs. Labor relations are formalized on the basis of an employment contract and all necessary contributions are paid. In such a situation, a pregnant employee has the right to receive sick leave for maternity leave at the place of primary and additional employment.

If the expectant mother works at 2 different enterprises, then a certificate of incapacity for work must be provided to both employers.

working under an employment contract can apply for sick leave and maternity leave By law, she can do this at the 30th week of pregnancy, but she can, if she wishes, push this period closer to the date of birth.

When providing documents from a medical institution and an application for leave in connection with pregnancy and childbirth, the employer does not have the right to refuse, and must complete all documents in accordance with the law.

How to accurately calculate the accounting allowance

Since 2022, the employer has not paid workers money for maternity leave. This is done by the FSS. And the employer is only required to transfer documents and information to the fund for the calculation and payment of benefits.

For the list of documents, see the Ready-made solution from ConsultantPlus. Get a free trial and jump into the content.

As for the calculation of the benefit amount, in 2022 it occurs in the usual manner.

The calculation formula can be presented as follows:

Allowance for BiR = Average daily earnings × Number of days of vacation for BiR.

The number of days of maternity leave in general cases is 140 days (70 days before childbirth and 70 after). The number of days increases with multiple pregnancies and complicated births. The doctor indicates the start and end dates of the period of incapacity for work, and based on them and the employee’s application for leave under the BiR, the accountant will calculate its duration.

Average daily earnings = Earnings for the previous two years / Number of days in the billing period.

Earnings for the previous two years include all amounts of salary, vacation pay, bonuses and other remuneration from which contributions to VNiM were calculated.

The denominator indicates the number of calendar days corresponding to two calculation years, minus those that the employee was on sick leave, maternity leave or parental leave.

When is sick leave issued according to BiR in 2022?

The algorithm for providing women with maternity benefits (B&R) is regulated by the Law “On Compulsory Social Insurance...” dated December 29, 2006 No. 255-FZ and Order of the Ministry of Labor dated September 29, 2020 No. 668n. The following are entitled to receive maternity benefits:

• working women for whom social security contributions are paid;
• military personnel and women civilian personnel of military formations;
• female students studying full-time;
• women who have adopted a child;
• women dismissed during the liquidation of the company, provided that no more than a year has passed since the dismissal.

To answer a question that interests many: “When is sick leave given for pregnancy and childbirth?” — meets clause 53 of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health dated September 1, 2020 No. 925n. According to this legal regulation, sick leave for BiR is issued at 30 weeks for a singleton pregnancy and at 28 weeks for a multiple pregnancy.

When adopting a child under 3 months of age, a woman is issued sick leave according to the BiR from the date of adoption.

ATTENTION! If a woman refuses to receive a certificate of incapacity for work at 30 (28) weeks of pregnancy, then sick leave is issued upon her repeated visit to a medical institution.

Is it possible to work during maternity leave? Find out from the Ready-made solution from ConsultantPlus. Trial access to the legal system is free.

The length of sick leave depends on the course of pregnancy and childbirth.

What is the minimum B&R benefit in 2022?

Average daily earnings, determined based on salary data for the previous two years, should not be lower than average daily earnings, determined based on the minimum wage. The minimum average daily earnings will be needed if the woman did not have a salary in the accounting years or her earnings for the full month turned out to be below the minimum wage.

Average daily earnings 2022min = minimum wage 2022 × 24 / 730.

Having calculated this expression, we find that the minimum average daily earnings for the BiR benefit in 2022 is equal to 456.66 rubles.

In 2022, taking into account the minimum wage in 2021 (RUB 12,792), the formula was as follows:

Average daily earnings 2021min = minimum wage 2021 × 24 / 730.

This means that the average earnings in 2021 were equal to 420.56 rubles.

Thus, for a vacation lasting 140 calendar days, the minimum benefit is:

• in 2022 was 58,878.40 rubles;
• in 2022 is 63,932.40 rubles.

If the vacation lasts 156 days:

• the minimum for 2022 will be at the level of 65,607.36 rubles,
• 2022 - RUB 71,238.96.

If the vacation duration is 194 days:

• the minimum for 2022 is 81,588.64 rubles,
• 2022 - RUB 88,592.04.

Amount of minimum maternity leave in 2021

When determining the amount of the minimum possible maternity benefits, one should be guided not only by Law No. 255-FZ, but also by the Regulations on the specifics of calculating benefits (approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375). With regard to the calculation of the minimum wage for compulsorily insured persons, the Regulations prescribe:

• apply a regional coefficient to the amount of this minimum (clause 11(1));
• the minimum wage value corresponding to the start date of maternity leave should be spread over 24 months and divided by 730 days (clause 15(3));
• do not take into account the fact of working part-time (clause 16).

For those who are voluntarily insured, the calculation of the average daily benefit amount will be different (clause 15.4 of the Regulations):

• the regional coefficient for the minimum wage is not used here;
• The amount of daily benefits is determined by dividing the federal minimum wage by the number of calendar days in the month the maternity leave begins.

What will be the minimum amount of maternity payments in 2021? The minimum wage has been increased to 12,792 rubles from 01/01/2021. Calculation from it will give the following values ​​of the minimum average daily benefit:

• for compulsorily insured persons - 12,792 × 24 / 730 = 420.56 rubles;
• for voluntarily insured persons (in relation to months with the largest number of calendar days in them) - 12,792 / 31 = 412.65 rubles.

The full amount of the minimum maternity payment in 2022, as in previous years, depends on the duration of maternity leave, which in the standard situation is 140 calendar days. With it, the minimum maternity leave is equal to:

• for compulsorily insured persons - 420.56 × 140 = 58,878.40 rubles;
• for voluntarily insured persons - 412.65 × 140 = 57,771.00 rubles.

However, these amounts may be further reduced if the woman does not use maternity leave in full or is the adoptive parent of a newborn.

How is the maximum B&R benefit calculated in 2022?

Average daily earnings should not exceed the value calculated on the basis of the value of the maximum bases established for calculating insurance premiums for VNiM for the accounting years.

Average daily earnings max = (Previous base 1 + Prev base 2) / 730 (clause 3.3 of Article 14 of Law No. 255-FZ).

That is, if the years 2022 and 2020 are included in the calculation of maternity leave, then the highest value of average daily earnings is determined as follows:

Average daily earnings 2022max = (966,000.00 + 912,000.00) / 730 = 2,572.60 rubles.

When calculating earnings for 2022, the values ​​of the maximum base for 2022 and 2022 were taken:

Average daily earnings 2021max = (912,000.00 + 865,000.00) / 730 = 2,434.25 rubles.

The maximum limitation is due to the fact that for amounts exceeding the limits, contributions to VNiM are not accrued or paid.

Thus, the maximum in BiR for a standard maternity leave of 140 days will be:

• in 2022 - 360,164 rubles;
• in 2022 - RUB 340,795.

For an extended one of 156 days:

• in 2022 - 401,325.60 rubles;
• in 2022 - RUB 379,743.

For an extended one of 194 days:

• in 2022 - 499,054.40 rubles.
• in 2022 - RUB 472,244.50.

What is the amount of other payments to pregnant women and those giving birth in 2022?

Russian legislation, in addition to the BiR benefit, has provided for additional payments intended for pregnant women and those who have already given birth and reimbursed by the Social Insurance Fund.

These are the benefits:

1. For registration at a medical institution in the early stages of pregnancy. As of July 1, 2021, this benefit has completely changed. It is no longer a one-time payment and early registration alone is not enough to obtain it. We wrote more about the innovations in the article.
2. One-time payment for the birth of a child. From 02/01/2022 it is 20,472.77 rubles.
3. For child care up to 1.5 years old - as well as the BiR benefit, determined on the basis of information about the recipient’s earnings for the previous two years. It indicates a minimum for 2022: 7,677.81 rubles. no matter what the child's age is. The maximum is determined on the basis of average daily earnings, calculated based on the maximum values ​​​​according to the calculation bases for contributions to VNiM. In 2022 it is 31,282.82 rubles. per month. Find out how this benefit is calculated from the article.

For the amounts of “children’s” benefits for other periods, see the directory from ConsultantPlus. Trial access to this and other system materials can be obtained free of charge.

NOTE! The employer has the right, at his own expense, to pay financial aid to a pregnant or already established mother in any amount approved by the order of the enterprise, regulations on wages or other local regulations.

Results

Maternity benefits are provided to all women insured in the compulsory social insurance system.
It is calculated based on data on earnings and hours worked for two calendar years preceding the insured event. By calculation, the maximum and minimum for this benefit are calculated for each year. Starting from 2022, maternity payments are made by the Social Insurance Fund, and the employer only provides it with the information and documents necessary for calculating and transferring benefits. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

The legislative framework

The procedure for issuing sick leave and taking a pregnant woman on maternity leave is regulated at the legislative level. Employees apply for leave from their employer, having previously provided him with a document from a medical institution.

A certificate of incapacity for work is issued at the clinic where the expectant mother is registered. The procedure for issuing a certificate is specified in the Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n .

At the legislative level, a certain form of sick leave form has been established, which medical institutions adhere to (Order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 No. 347n).

The duration of maternity leave is regulated by the following regulations:

• Labor Code of the Russian Federation (LC RF) - Art. 255.
• Law No. 81-FZ of May 19, 1995 - Article 7.
• Law No. 255-FZ of December 25, 2006 — Art. 10.

The specifics of calculating benefits for temporary disability, including the period of pregnancy and childbirth, are specified in Decree of the Government of the Russian Federation of June 15, 2007 No. 375.