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.
What does an employee need to provide to receive benefits?
The documents that the employer needs to receive from the employee in order to assign maternity benefits to the Social Insurance Fund include:
- information about the insured person received when hiring or during the performance of the worker’s duties;
- sick leave certificate in paper form or its number if provided electronically (ELN);
- a certificate of income subject to contributions for disability and maternity (VNiM) received during the billing period from other employers (and confirmation that documents for payment of benefits have not been submitted elsewhere);
- application for replacing the years of the billing period (in cases provided for by law).
According to the letter of the Federal Social Insurance Fund of the Russian Federation dated March 18, 2021 No. 02-08-01/15-05-2461l, an application for payment of benefits from the Social Insurance Fund is not required. It is replaced by “Information about the insured person”.
A woman has the right to contact her employer with these documents no later than 6 months from the end of her maternity leave.
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.
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.
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.
When are funds transferred?
The current legislation does not stipulate in what form the employing company sends the amount due to the expectant mother. Money can be transferred to a card or issued by cash registers if it is convenient for both parties.
Federal Law 255 strictly regulates the period during which maternity benefits are paid. According to the text of the regulatory act, the amount is calculated within a ten-day period from the moment the employee brought the certificate of incapacity and application to the personnel department. The funds must be transferred with the next paycheck.
Example
Petrova A. brought a certificate of incapacity for work to the employer’s accounting department on April 7. The company pays salaries twice: on the 5th and 20th. How long should a pregnant woman be paid maternity benefits?
In this situation, the company accountant is obliged to accrue benefits to Petrova no later than April 15th. The next payment of wages will occur on April 20, on this date the company will pay the employee benefits.
Amounts to be given to the expectant mother are not subject to income tax. Insurance premiums are not calculated or paid from them.
There is no universal answer to the question of when maternity benefits are paid: before or after childbirth. The date when the woman receives the amount due depends on the moment the certificate of incapacity for work is submitted to the personnel department of the employing company. If she decides to bring the document after the baby is born, the organization does not have the right to refuse to transfer the benefit.
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:
- 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.
- One-time payment for the birth of a child. From 02/01/2022 it is 20,472.77 rubles.
- 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.
How an employer prepares information for benefits to the Social Insurance Fund
Documents for the assignment of maternity benefits must be submitted to the Social Insurance Fund within 5 calendar days from the date of their receipt. Depending on the number of employees, the employer can submit them in paper or electronic form.
If documents are provided in paper form, the employer must prepare:
- inventory of transferred documents;
- sick leave;
- certificate of registration in the early stages of pregnancy (if necessary);
- certificate of earnings from previous places of work (if necessary);
- application to replace the years of the billing period (in cases established by law);
- a certificate calculating the amount of the benefit (required by some branches of the Social Insurance Fund, without inclusion in the inventory).
KEEP IN MIND!
According to the letter of the Federal Social Insurance Fund of the Russian Federation dated March 18, 2021 No. 02-08-01/15-05-2461l, an application for payment of benefits to the Social Insurance Fund (approved by Appendix No. 1 to the Social Insurance Fund order No. 578 dated November 24, 2017) is not necessary. It is replaced by “Information about the insured person”.
When transferring documents electronically from the employer, you only need to fill out the register in the approved form (Appendix No. 1 to the FSS order No. 579 dated November 24, 2017). At the same time, all original documents are kept by the employer and there is no need to transfer them to the FSS branch.
Payment for maternity benefits is transferred to the employees' account without a card or only using a MIR plastic card.
FORM FOR REGISTER OF DISABILITY CERTIFICATE
