At a gestation period of 30 weeks, the expectant mother receives a sick leave for a period of 140 to 180 days at the clinic (antenatal clinic), where she is registered. This period is calculated on the basis of 70 days before delivery and 70-110 days after delivery. The calculation and payment of maternity benefits are regulated by Federal Law No. 255-FZ of December 29, 2006.
Instructions
Step 1
Determine the amount of income for which insurance contributions to the Russian Social Insurance Fund (FSS) were accrued in the last 12 months before the onset of maternity leave. This is necessary because this type of payment is financed from the FSS budget, and not from the employer's funds.
Step 2
Divide the received amount by the number of calendar days of the billing period. You will receive a figure of the average daily earnings. In general, the amount of the benefit is 100% of the average earnings. But there is one "but": every year the law on the budget establishes the maximum amount of benefits for pregnancy and childbirth, and the amount of payments cannot exceed it. If a woman works for several employers, then the restriction rule is applied separately for each place of work. If the resulting amount does not exceed the maximum amount, then the pregnancy benefit is paid in accordance with the calculated average earnings.
Step 3
To calculate the total amount of the benefit, multiply the daily benefit by the number of maternity leave (sick leave), according to the sick leave.
Step 4
Assign maternity benefits after the woman applies for it, but no later than ten days. The benefit must be paid on the next working day after the appointment. If the sick leave is extended due to special circumstances, then after providing a new sheet, calculate and pay an additional amount. The calculation algorithm does not change.
Step 5
Do not charge personal tax, pension insurance contributions, social security contributions against accidents at work and occupational diseases on the amount of the benefit.
Step 6
If a woman has worked at the enterprise for less than six months, you have the right to give her an allowance in an amount that will not be higher than the minimum wage for one month (part 3 of article 11 No. 255-F3).
