Employment before the decree
If an employee got a job and went into the decree very quickly, the SFR may refuse to reimburse the allowance paid to her.By itself, this situation is absolutely normal and does not prevent the reimbursement of maternity leave. But be prepared to prove to the SFR that this was not set up specifically for the sake of compensation.
They are usually punctured on the details. For example, in the case considered by the AC of the East Siberian District (resolution dated 05/17/2024 in case No. A19-12150/2023), the social fund was alerted by the following circumstances:
- at the time of employment, the pregnancy period was 27 weeks;
- the woman had no specialized education and experience as a cashier;
- the cashier’s rate had been vacant since the beginning of the creation of the society, and after going on maternity leave, no one was hired for this position.
As a result, the policyholder did not prove the production need for such a position.
See also: “BIR manual for part-timers”.
Salary increase
If you paid an employee little, and shortly before going on maternity leave suddenly took, and raised her salary, the SFR will also accuse you of This was done solely for the purpose of illegally reimbursing benefits at his expense. If this is speculation by the social insurance company, then compensation can be defended in court. But in cases where there are signs of illegality, the fund finds support in the courts.
Take, for example, the definition of the Armed Forces of the Russian Federation dated 07/16/2018 No. 310-KG18-9202. Here, of course, there was an obvious overkill on the part of the organization:
- the salary increase was repeated and more than significant — from the initial 6 thousand to the final 45 thousand rubles;
- no one, except the future maternity nurse — the chief accountant, received a raise;
- immediately after her departure on leave for the BIR the salary for the position decreased again to the minimum wage;
- in addition, she turned out to be the daughter of the head of the company, had no special education and work experience.
Naturally, the court sided with the FSS (since 2023 – SFR). We don’t even know what we could have counted on under the circumstances.
Is it possible to work while on maternity leave? The answer is given in the article.