Second maternity leave and benefits for the second child in 2022

Maternity benefit in 2021

Maternity benefits for a woman expecting the birth of her second child are paid according to the general rules.

This means that for the entire period of maternity leave, benefits must be paid in the amount of 100% of average earnings if the woman has at least 6 months of insurance experience (Article 11 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance...” ).

The amount of maternity benefit is limited by minimum and maximum limits:

• maternity maximum in 2022 - 340,795 rubles.
• maternity minimum in 2022 - 58,878.40 rubles.

Such maximum limits apply in the situation of the normal duration of maternity leave (140 calendar days) for a singleton pregnancy. Other limits apply in situations of complicated childbirth, multiple pregnancies and in some other cases.

Find out how to apply for additional maternity leave during complicated childbirth here.

Maximum benefit amount from January 1, 2019

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 2019? The minimum wage has been increased to 11,280 rubles from 01/01/2019. (Article 1 of the Law “On Amendments...” dated December 25, 2018 No. 481-FZ). Calculation from it will give the following values ​​of the minimum average daily benefit:

• for compulsorily insured persons - 11,280 × 24 / 730 = 370.85 rubles;
• for voluntarily insured persons (in relation to months with the largest number of calendar days in them) - 11,280 / 31 = 363.87 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 - 370.85 × 140 = 51,919 rubles;
• for voluntarily insured persons - 363.87 × 140 = 50,941.80 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.

The maximum amount of maternity leave depends on:

• on the size of the maximum permissible average daily earnings taken into account;
• the maximum possible duration of maternity leave.

(755,000,815,000) / 730 = 2,150.68 rubles.

With standard maternity leave (140 days), the maximum amount of maternity leave in 2022 is: 2,150.68 × 140 = 301,095.20 rubles.

But the vacation can be longer. Its greatest length corresponds to 200 calendar days, at which the maximum amount of maternity leave in 2022 is equal to: 2,150.68 × 200 = 430,136 rubles.

To determine the minimum amount of benefits for BiR, if the maternity leave began in 2022, the new minimum wage from January 1, 2022 is relevant - 11,280 rubles.

If maternity leave began on 01/01/2019 or later, then the minimum average daily earnings will be 370.849315 rubles. (RUB 11,280 x 24/730). Accordingly, the minimum amount of the BiR benefit for a standard maternity leave (lasting 140 days) will be 51,918.90 rubles. (RUB 370.849315 x 140 days).

Consequently, with different durations of maternity leave in 2022. There will be different minimum maternity payments:

• RUB 51,918.90 (370.849315 × 140 days) – in the general case;
• RUB 71,944.76 (370.849315 x 194 days) – in case of multiple pregnancy;
• RUR 57,852.49 (370.849315 x 156 days) – for complicated childbirth.

The legislation sets limits on the payment of benefits under the BiR.

The minimum average daily benefit is tied to the minimum wage; in 2019 it should not be less than 370.85 rubles. for each day of vacation (11,280 x 24 months / 730 days = 370.85 rubles). If the amount of daily benefit received from the woman’s earnings is less, then the benefit is paid based on 370.85 rubles multiplied by the number of days of maternity leave.

The maximum average daily benefit for BiR in 2022, which is reimbursed by the Social Insurance Fund, is determined by the current limits of the bases for Social Insurance Fund contributions in 2022, 2022 (755,000 and 815,000 rubles, respectively). That is, for each day of sick leave you can accrue no more than 2150.68 rubles. ((755,000,815,000) / 730 days), even if the actual average earnings were higher. The employer can pay more if this is provided for by internal regulations, but from its own funds.

Maternity benefits in various circumstances

In some cases, maternity benefits are calculated and paid in a special manner or not paid at all:

If a region has established a regional coefficient for wages, then the amount of the benefit is increased by this coefficient (Part 1.1, Article 14 of Federal Law No. 255-FZ).
Working women apply for BIR benefits to their employer, who forwards the documents to the Social Insurance Fund (Part 5, Article 13 of Federal Law No. 255-FZ, Article 6 of Federal Law No. 478-FZ, clause 2 of the Decree of the Government of the Russian Federation of December 30, 2020 No. 2375). The benefit is paid in 2022 directly from the Social Insurance Fund.

Unemployed pregnant women receive B&R benefits from the social security authorities (after submitting a certificate from the registry office and the child’s birth certificate).

Features of calculation and accrual of payments

As already noted, the main payment is maternity benefits. The rules for calculating it differ depending on whether the woman works or not. In the first case, the benefit is paid by the employer, and the basis for payment is a certificate of incapacity for work.

As for the amount of the benefit, it is 100% of the woman’s average salary for the two previous years. To determine the entire amount, average daily earnings are multiplied by the number of calendar days of vacation.

For the convenience of calculations, you can use the online maternity payments calculator on our website.

However, limits on the possible amount are also established by law. They are calculated based on the minimum wage and depend on what type of birth the woman had:

1. Regular:
   minimum - 34,520.55 rubles;
2. maximum — RUB 265,827.63.
3. Complicated:
   minimum - 38,465.75 rubles;
4. maximum — RUB 296,207.93.
5. Multiple pregnancy:
   minimum - 47,835.62 rubles;
6. maximum—RUB 368,361.15.

Example:

Employee of Brioli LLC Alekseeva T.V. in March 2022 he will go on leave for the BiR. Based on the certificate of temporary incapacity for work, it began on March 14, 2018, the pregnancy was normal, without complications.

Since the employee has been working in the company for more than five years, the average earnings for the last two years are taken for the calculation.

Moreover, in 2015 she received:

• salary - 175,000 rubles;
• vacation pay - 19,500 rubles;
• sick leave - 4000 rubles. (13 days).

In 2016 the following payments were made:

• salary - 190,000 rubles;
• vacation pay - 21,000 rubles.

Calculation of average earnings:

SWP = (175,000 + 19,500 + 190,000 + 21,000) / (365 + 365 - 13) = 566 rubles.

Based on the available data, it is possible to calculate the amount of the B&R benefit that a woman can receive:

BiR = 566 * 140 = 79,240 rub.

This amount must be transferred to the employee after she submits a sick leave certificate to her employer’s accounting department during the period when the company pays wages.

If the birth had been complicated, the amount of maternity leave would have increased.

Let's do the math:

BiR = 566 * 156 = 88,296 rubles.

In the case of premature birth (if the baby was born at less than 30 weeks), the duration of leave also increases, therefore the amount of the benefit increases.

Let's see:

BiR = 566 * 194 = 109,804 rubles.

In the last two cases, the employee is awarded an additional amount of benefits corresponding to the duration of the vacation. This happens on the basis of sick leave, which in such cases is extended.

As for the amount of the monthly benefit, for the same example it will be:

M = 566 * 30.4 * 0.4 = 6882.56 rubles.

If a woman is unemployed, but is not registered anywhere or works unofficially, then she cannot count on receiving benefits under the BiR. This is due to the fact that it is paid on the basis of contributions made to the Social Insurance Fund from the income received.

If she is registered as unemployed, then she is entitled to a minimum benefit. In 2022 it is 615.47 rubles. per month.

Additional payment for a pregnant woman

In addition to maternity benefits, a woman is paid a one-time benefit for early registration during pregnancy up to 12 weeks (Articles 6, 9 of Federal Law No. 81-FZ of May 19, 1995). Its size from 02/01/2021 is 708.23 rubles.

To receive benefits for registration in the early stages of pregnancy, a certificate from the antenatal clinic or other medical organization that registered the woman in the early stages of pregnancy is required (clause 22 of Order of the Ministry of Labor dated September 29, 2020 No. 668n).

One-time benefit for the birth of a second child

The amount of a one-time benefit for the birth of a second child is determined according to the general rules for the date of birth (clause 3, part 2, article 1.3 of Federal Law No. 255-FZ):

The amount of the benefit for the birth of a child increases by the regional coefficient if the employer is located in the regions of the Far North or equivalent areas and the regional coefficient is not taken into account as part of the salary (Article 5 of the Federal Law of May 19, 1995 No. 81-FZ, clause 1 of the Government Decree RF dated January 28, 2021 No. 73).

Monthly allowance for caring for a second child up to 1.5 years old

Not only the mother, but also the father of the child or other relatives who are on parental leave have the right to receive child care benefits:

• actually caring for the child;
• subject to compulsory social insurance in case of VNIM.

The amount of the benefit is determined by calculation and is 40% of the average earnings of a person on parental leave. The calculated amount cannot be less than the legal minimum, which is 7,082.85 rubles from 02/01/2021, and the upper limit of benefits in 2022 is limited to 26,600.48 rubles.

In regions and localities where regional coefficients are applied to wages, the minimum and maximum benefits are determined taking into account these coefficients.

Features of receiving benefits:

Find out about the amounts of child benefits for different categories of recipients from the article “Increasing child benefits from 02/01/2021: new amounts.”

How to calculate maternity benefits in 2019

To calculate “maternity” earnings for the previous 2 years, from which insurance contributions were deducted in case of illness and maternity (in 2019, 2022 and 2022 are taken), it is divided by the days of this period (730, or 731 if there is a leap year).

Before calculating the amount, you need to check the employee’s length of service:

• when the experience is more than six months, the average earnings are taken for calculation;
• if the length of service is less than six months, the benefit is calculated from the minimum wage (RUB 11,280 in 2022).

From the minimum wage, benefits will also be calculated in the case when the “average” in the billing period turned out to be lower than the minimum wage.

How to calculate maternity payments for 2022? First, the total amount of remuneration is determined.

• Based on the minimum wage, if sick leave is opened in 2022, the calculation will be as follows:

11,280 rubles x 24 months = 270,720 rubles.

• For average earnings, based on salary, income from two years is taken: if the first day of maternity leave falls in 2022, then the amounts for 2022 and 2022 are taken into account. In this case, the calculation does not take into account excluded periods.

Payments for the following periods do not need to be included in the calculation:

• disability (sick leave);
• parental leave, according to BiR;
• exemption from work while maintaining the average salary, if no insurance contributions were accrued on it.

If the days of the last maternity leave or days of parental leave to care for children under three years fell within the calculation period of two years, then this year can be removed from the calculation period, taking the previous one instead. The years for replacement are taken sequentially. An important condition is that such a replacement must increase the benefit.

Substitution is permitted only to increase the benefit amount. Therefore, before taking another period, calculate the amount of benefits without replacement.

• Increases if leap years are included in the calculation - up to 731 (or 732);

• Decreased if there are excluded periods in the calculation two-year period (for the days of these periods).

To obtain the amount of maternity benefit, the amount of income for a two-year billing period is divided by the number of days of the received billing period (730 - for general cases, changed up or down if there were excluded periods). As a result, we get the average daily earnings. It is compared with the minimum and maximum amounts (the benefit amount should not be less than the established limit).

The average daily earnings are multiplied by the number of days of sick leave - the total amount is the accrued “maternity benefits”.

Income for 2017-2018 / 730 days x number of days of sick leave according to BiR

Minimum wage x 24 months. / 730 days x number of days of sick leave according to BiR

The entire amount is fully reimbursed from the Social Insurance Fund. Personal income tax is not withheld (clause 1 of Article 217 of the Tax Code of the Russian Federation).

One-time presidential payments

Citizens living in the Russian Federation who are parents (adoptive parents) of children-citizens of the Russian Federation under the age of 8 (born on December 18, 2012 and later) are paid a lump sum of 5,000 rubles. for each such child.

Payments are made automatically (without submitting applications) based on the documents and information available to the Pension Fund. An application will only be needed in a few cases:

• the child appeared in the family after 07/01/2020;
• parents did not apply for any of the payments for children presented by the Pension Fund during 2022;
• The parents who received payments for their children had their bank account closed.

In these cases, you must submit an application no later than 04/01/2021 in your personal account on the State Services portal or in the Pension Fund client services (clause 1, paragraphs “b” and “c”, paragraph 2, paragraph 5 of the Decree of the President of the Russian Federation dated 12/17/2020 No. 797).

If you have any unresolved questions, you can find answers to them in ConsultantPlus.

Full and free access to the system for 2 days.

Additional regional payments for the second child

Subjects of the Russian Federation have the right to establish additional payments related to the birth of children. Each of the 72 regions of the Russian Federation has its own regional programs.

In some regions, in addition to federal maternity capital, additional maternity capital is issued under a regional certificate, and additional payments are made at the birth of a child.

In Moscow, for example, in 2022, an additional one-time birth benefit in the amount of 126,203 rubles. can count on one of the parents of a child in a young family in which both or the only parent have not reached 30 years of age, provided that the previously born child is being raised and supported in this family (Clause 4, Part 1, Part 10, Article 6 Moscow Law of November 23, 2005 No. 60, clause 2, part 2, article 23 of Moscow Law of September 30, 2009 No. 39, clause 1.1 of Regulation No. 199-PP, clause 1 of the Moscow Government Decree of January 19, 2021 No. 11-PP).

In the Moscow region, women who gave birth to their second and subsequent children and had a place of residence in the Moscow region on the date of birth of the child have the right to regional maternity (family) capital, if they have not previously exercised the right to receive maternity capital (Article 20.2 Law of the Moscow Region " On measures of social support for families and children in the Moscow region" dated January 12, 2006 No. 1/2006-OZ as amended on December 1, 2020)

You need to find out about the types and amounts of regional payments from regional regulatory legal acts, territorial offices of the Pension Fund of the Russian Federation and social security authorities.

How much do stay-at-home moms get paid?

If both parents do not work, a one-time birth benefit is assigned and paid by the social support center at the place of residence. For women dismissed due to the liquidation of organizations, maternity benefits are calculated at the rate of 754.16 rubles. per month.

The one-time minimum financial assistance at birth is 20,975.68 rubles. - received by unemployed parents and students.

A one-time allowance for the wife of a serviceman undergoing military service on conscription is 31,847.71 rubles, another 13,649.01 rubles. such a mother is entitled to monthly benefits.

The minimum monthly allowance for child care up to 1.5 years for mothers who did not work before pregnancy is RUB 3,770.79. for the first child and 7541.58 for the second and subsequent children.

Monthly payment for the second child from maternity capital funds

The monthly payment in connection with the birth of a second child is made in the amount of the subsistence minimum for children established in the relevant constituent entity of the Russian Federation for the 2nd quarter of the year preceding the year of application for payment (Part 5 of Article 1 of the Federal Law “On Monthly Payments to Families with Children” dated December 28, 2017 No. 418-FZ).

In Moscow, for example, the monthly payment in connection with the birth of a second child is 15,450 rubles in 2022. (Clause 1 of Moscow Government Decree No. 1351-PP dated August 25, 2020).

You can apply for payment at any time within 3 years from the date of birth of the child (Clause 1, Article 2 of Federal Law No. 418-FZ).

Moreover, when applying for payment no later than 6 months from the date of birth of the child, the amount of payment is determined in proportion to the date of his birth, and in case of application after six months from the date of birth of the child - in proportion to the date of application for its appointment (Letter of the Ministry of Labor of Russia dated 03/07/2018 No. 12-1/10/P-1584).

What is called "maternity leave"

It is customary to call “maternity leave” maternity leave (M&P). Its start date depends on the expected date of birth. A sick leave certificate is issued for him (at the 30th week of pregnancy) with the following duration:

• 140 days during normal pregnancy;
• 194 days – for mothers expecting several children;
• 156 days - for complications.

In addition, vacation days are also assigned to those who have adopted children under 3 months; Leave is established from the date of adoption until the expiration of 70 days from the date of birth of the child (for the adoption of several children - 110 days).

Sick leave is issued to employed women on the day it opens. You must contact your employer for benefits before six months have passed after your leave under the BiR. The start date of the vacation is determined by the first day of sick leave.

The benefit takes into account payments for all places of work. If in the last 2 years before the year of the insured event the employee did not change her place of work, she is allowed to receive payments from each employer. If there was a change, then one sheet is issued, and to record all amounts of income, certificates from all previous places of work are accepted (form approved by order of the Ministry of Labor dated April 30, 2013 No. 182n). The benefit is paid by one of the last employers chosen by the employee.

Women individual entrepreneurs are entitled to “maternity leave” only if they have voluntarily entered into an agreement with the Social Insurance Fund in advance and transferred the appropriate contributions for social insurance purposes at least a year before maternity leave. In all other cases, benefits are not assigned to them.