When must an employer pay maternity benefits?

Who is eligible for maternity benefits in 2021

Maternity benefits can be received by employees who work officially - in a company or for an individual entrepreneur. Non-working mothers can receive maternity benefits if they lost their jobs due to the closure of an enterprise or the liquidation of an individual entrepreneur. Also, the payment is due to female military personnel full-time students . In addition, adoptive parents who belong to the above categories can apply for this benefit.

If you are interested in the issue of issuing benefits to unemployed women, we have prepared a publication. From it you can find out everything about payments to unemployed mothers and the amount of maternity benefits they are entitled to. All this is presented in the article “Maternity benefits for non-working mothers”.

By the way, when the amount of maternity payments is calculated for you, you can always check on the Social Insurance Fund website.

When is maternity benefit paid?

Maternity benefits are accrued in one payment no later than 3 calendar days before the start of the vacation. If a woman applies for it after 6 months from the end of the vacation, then the payment will not be assigned. Child care benefits are paid for 1.5 years.

Maternity benefits or maternity benefits (Maternity benefits) are payment for sick leave due to pregnancy. Sick leave is divided into prenatal and postpartum periods and for the normal course of pregnancy each of them is 70 days. The total duration is 140 days.

There are situations when maternity leave increases:

• in case of complications and multiple pregnancies detected before birth - the first period is 84 days, the second - 110 days;
• for complications and multiple pregnancies detected during childbirth - periods of 70 and 124 days, respectively;
• if pregnancy with 1 child proceeded with complications, then the postpartum period is 86 days, the prenatal period is 70 days.

Read: Maternity leave

Some cases where BIR benefits are assigned to nulliparous women include their adoption of children under 3 months of age:

• 1 child - based on 70 days from the date of birth;
• 2 or more - based on 110 days from the moment of their birth.

The BiR allowance is paid for leave lasting from 140 to 194 days for pregnant women, and from 70 to 110 days for women who are adoptive parents.

Payments are assigned after a woman goes on BIR leave at 30 weeks of pregnancy.

Federal Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children” (hereinafter referred to as No. 81-FZ) identifies categories of benefit recipients:

• working;
• dismissed during the liquidation of organizations within 12 months from the date they were declared unemployed;
• students;
• military personnel;
• women who are adoptive parents.

Amount of maternity payments in 2021

Many people believe that if you have a high salary, then maternity payments will be large. On the one hand, they are, of course, right: the benefit of a working mother with a good salary is higher than that of a pregnant employee on the minimum wage. However:

• the maximum amount per day of benefit under BiR from January 1, 2022 cannot exceed RUB 2,434.25. ((912,000 rub. + 865,000 rub.) / 730);
• The minimum amount of maternity leave per day 2022 cannot be less than 420.56 rubles. (12,792 × 24) / 730.

This means that 420.56 rubles is the amount less than which the BIR allowance per day cannot be This minimum limit is effective from January 1, 2022.

The minimum payment amount for the BiR depends on the minimum wage. Maximum – from the maximum value of the base for insurance premiums. Both indicators are reviewed annually. Therefore, in 2022, the minimum and maximum for sick leave in BiR will be different.

In 2022, the benefit amount for different lengths of maternity leave is:

You can read more about this in our article “Calculating maternity sick leave”.

The maximum maternity payment amount in 2022

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.

The first of these values ​​in 2022 is equal to the sum of the limits of income subject to insurance contributions established for 2022 and 2022 divided by 730 (clause 3.3 of Law No. 255-FZ):

(865,000 + 912,000) / 730 = 2434.25 rubles.

With standard maternity leave (140 days), the maximum amount of maternity leave in 2022 is: 2434.25 × 140 = 340,795 rubles.

But the vacation can be longer. Thus, in case of complicated childbirth, the benefit amount will be 379,743 rubles. (RUB 2,434.25 x 156 days), for multiple pregnancy - RUB 472,244.50. (RUB 2,434.25 x 194 days).

Its greatest length corresponds to 200 calendar days, at which the maximum amount of maternity leave in 2022 is equal to: 2434.25 × 200 = 486,850 rubles.

Calculation of maternity benefits in 2021

There is nothing complicated in calculating the amount of maternity benefits To calculate how much money the expectant mother will receive, the number of days of maternity leave must be multiplied by her average daily earnings.

The maximum amount of the B&R benefit for 140 standard days will be:

340,795 rubles (140 days × 2434.25 rubles)

Minimum, below which maternity leave cannot be:

58,878.25 rubles (140 days × 420.56 rubles).

We also recommend that you read the article “What is the amount of maternity benefits in 2022: new sizes.”

Main changes in the calculation of benefits in 2022

New minimum wage. At the beginning of 2022, the minimum salary is 13,890 rubles. Now the minimum daily earnings: 13,890 rubles × 24 months / 730 days = 456.66 rubles.

Billing period. If maternity leave begins in 2022, then the previous two years are taken to calculate benefits - 2022 and 2021.

Replacement years. An employee can write an application to replace two pay years or one year when it is beneficial for her. For example, in 2020-2021, an employee went on maternity leave to care for her older child, and in 2022 she goes on maternity leave with her youngest. This means that she had no income in 2020-2021, so it would be more profitable to calculate the benefit from 2018-2019. The Ministry of Labor clarified that benefits can be calculated based on the nearest two previous years - and not on any others. In our case, it is impossible to make a replacement for 2022 and 2016.

The maximum earnings from which benefits can be calculated were 815,000 rubles in 2022, 865,000 rubles in 2022, 912,000 rubles in 2022, and 966,000 rubles in 2022.

Then the maximum daily earnings for calculating benefits in 2022 are equal to: (912,000 rubles + 966,000) / 731 days = 2,572.6 rubles.

Maximum amount of maternity benefit. In 2022, with a maternity leave duration of 140 days, the amount of maternity leave cannot exceed 2,572.6 rubles × 140 days = 360,164 rubles. For a longer or shorter maternity leave, the amount changes proportionally.

Minimum maternity benefit . The minimum benefit for 140 days of maternity leave will increase in 2022, as the minimum wage and average daily earnings have increased. The new minimum will be 456.66 × 140 = 63,932 rubles

Maximum monthly child care benefit: 2,572.6 × 30.4 days × 40% = 31,282.82 rubles.

Minimum monthly child care allowance. From February 1, 2022, the minimum monthly benefit will be 7,677.81 rubles. Previously, from February 1, 2021 to January 31, 2022, it was 7,082.85 rubles.

Conclusion: in 2022, for maternity leave, the maximum amount is 360,164 rubles, the minimum is 63,932 rubles. For a monthly childcare benefit for children up to 1.5 years old, the maximum is 31,282.82 rubles, the minimum is 7,082.85 rubles. Replacement of years can be done only by the nearest previous years, and not by any others.

Other maternity payments in 2021

Let's look at what other maternity payments are due to parents and how to calculate their amount.

A pregnant woman who registered before 12 weeks can receive benefits for this. Moreover, from February 1, 2021, the payment amount was indexed by 3% and amounted to 708.23 rubles. The amount, of course, is small, but it is still an incentive payment so that pregnant women take care of their health and the health of their unborn child.

If you have questions about the purpose of this maternity benefit, we advise you to refer to the article “Benefit for registration in the early stages of pregnancy - 2021”.

One can receive a one-time benefit for the birth of a child , regardless of whether they work. From February 1, 2022, this payment was also increased to 18,886.32 rubles. This amount is also increased by regional coefficients (if any).

One of the parents or another family member can receive child care benefits for up to 1.5 years. The main thing is that the person receiving this payment is actually with the child. From June 1, 2020, the amount of the minimum benefit for a non-working caregiver no longer depends on the order of children and is 6,752 rubles. From February 1, 2022, this amount is indexed to 7082.85 rubles.

If the person who took care of a child under 1.5 years of age took care of leave at work, he will be paid a benefit in the amount of 40% of the average earnings at his place of work.

Also, depending on the average per capita income, parents are entitled to a monthly payment for the first and second child under the age of 3 years. The amount of this payment differs depending on the region of residence of the family.

In addition, children aged 3 to 7 years are also entitled to benefits - for those families whose average per capita income is less than the regional subsistence level.

You can read about the benefits provided after the end of sick leave under the BiR in our material “Maternity benefits for a second child.”

Amount of minimum maternity leave in 2022

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.

New benefits after indexation from February 1, 2022

The Ministry of Labor has calculated how much benefits should be indexed on February 1, 2022. The indexation coefficient was 1.049. This means that 5 employee benefits have increased that much. Let us summarize the data on the increase in maternity benefits in 2022 in the table.

What is the amount of maternity benefits in 2022?

The calculation 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 2022, the total earnings are determined for 2020 and 2022.

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 2022. Moreover, in 2022 the employee was on maternity leave, and in 2022 she was on maternity leave. She wrote a statement, and her total earnings were calculated for 2022 and 2018.

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).

Calculate maternity benefits taking into account current indicators

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 2022. Her total earnings for 2022 and 2022 amounted to 500,000 rubles. (base limits are not exceeded). There are 731 calendar days in 2020-2019. Of these, Ivanova was on sick leave for 15 calendar days. The number of days in the billing period is 716 days. (731 - 15). Average daily earnings amounted to 698.32 rubles. (RUB 500,000: 716 days).

Comparison of average daily earnings with limits

Minimum maternity payments in 2022

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 2022 is:

• RUB 58,878.4 - if the duration of leave under the BiR is 140 days;
• RUB 65,607.36 - if the duration of leave under the BiR is 156 days;
• RUB 81,588.64 - 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 2022

If the employee did not write an application to transfer the payroll period to earlier years, the total earnings for maternity leave are considered for 2022 and 2022.

Taking into account the maximum base values, the maximum average daily earnings will be 2,434.25 rubles ((865,000 rubles + 912,000 rubles): 730 days).

The amount of maternity benefit cannot exceed the following values:

• RUB 340,795 - if the duration of leave under the BiR is 140 days;
• RUB 379,743 - if the duration of leave under the BiR is 156 days;
• RUB 472,244.5 - 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 2022, 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 2022 amounted to 750,000 rubles, and in 2022 - 730,000 rubles. (base limits are not exceeded).

During 2019-2020, Petrova was on the ballot for 14 calendar days.

The accountant determined that the actual average daily earnings are equal to 2,064.16 rubles ((750,000 rubles + 730,000 rubles): (731 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 2,064.16 < RUB 2,434.25);
• the actual average daily earnings are greater than the average daily earnings calculated based on the minimum wage (RUB 2,064.16 > RUB 420.56).

As a result, the maternity benefit amounted to 288,982.4 rubles (2,064.16 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.

Calculate your salary and benefits taking into account the increase in the minimum wage in 2022 Calculate for free

Monthly child benefit in 2022 - table

The amount of the monthly child benefit depends on the age of the child and additional conditions, such as the size of the family, whether the child’s father is serving in the military, etc.
Amounts of monthly benefit payments

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