The rules for making payments for pregnancy and childbirth are established by Law No. 255-FZ of December 29, 2006. Employers are obliged to make payments on sick leave for pregnancy and childbirth. These funds must then be reimbursed from the funds of the FSS of the Russian Federation. Unlike a regular certificate of incapacity for work, the FSS reimburses payment for all days from its budget.
It is necessary
- - correctly executed sick leave,
- - a certificate from the maternity hospital about the birth of a child,
- - a certificate from the clinic about registration up to 10 weeks of pregnancy,
- - data on wages for the last 24 months.
Instructions
Step 1
The calculation for the sick leave is made according to the following formula:
(C * 24) / 730 = B * 140 = P, where C is the monthly salary, V is the daily salary, P is the sum of payments on the certificate of incapacity for work.
Step 2
Sick leave for pregnancy and childbirth is issued for 140 calendar days and is 100% paid. If the insurance experience is less than 24 months, then the calculation is made based on the actual earnings.
Step 3
If an employee has worked for 24 months for different employers, she must bring to the accounting department a certificate of wages from her previous places of work.
Step 4
If the cost of one day when calculating earnings turns out to be less than the minimum wage, the sick leave is paid based on the minimum wage. In 2014, the minimum wage was 5554 rubles. The current regional coefficient (if any) is added to this amount.
Step 5
According to a certificate from the clinic, along with the payment for pregnancy and childbirth, an allowance is paid for early registration at the clinic.
Step 6
The sick leave must be handed over to the accounting department of the enterprise no later than 6 months from its closure.
