Maternity leave is paid to all working and, in some cases, non-working women. When will a pregnant employee be given maternity leave? In what time frame and who should pay for it? When should I pay the minimum amount of benefits? What is the maximum benefit amount? Is maternity leave paid if an employee is fired? Read about the specifics of issuing a disability certificate and calculating maternity benefits in the material.
When will the BiR sick leave be issued in 2023?
The algorithm for providing women with maternity benefits (BiR) is regulated by the law “On Compulsory Social Insurance” dated 12/29/2006 No. 255-FZ and the order of the Ministry of Labor dated 09/29/2020 No. 668n. They have the right to receive maternity benefits:
- working women for whom social security contributions are paid;
- conscripts and women of civilian personnel of military formations;
- full-time students;
- women who adopted a child;
- women who were fired during the liquidation of the company, provided that no more than a year has passed since the dismissal.
The question that interests many is: “When do they give maternity leave?» meets clause 57 of the Procedure for issuing disability certificates, approved by Order of the Ministry of Health dated 11/23/2021 No. 1089n. According to this NPA, BiR sick leave is issued at 30 weeks for a single pregnancy and at 28 weeks for a multiple pregnancy.
If a child is adopted before the age of 3 months, a woman is given a sick leave from the date of adoption.
The length of the sick leave depends on the course of pregnancy and childbirth.
|
The course of pregnancy and childbirth |
Before delivery, days |
After childbirth (adoption dates), days |
|
Single pregnancy |
70 |
70 |
|
Multiple pregnancy established before the start of labor |
84 |
110 |
|
Multiple pregnancies established during childbirth |
70 |
124 |
|
Complicated labor |
70 |
86 |
|
Delivery at 22-30 weeks |
– |
156 |
|
Adoption of a baby up to 3 months old. age |
– |
70 |
|
Adoption of 2 or more children under 3 months. age |
– |
110 |
When is the BIR benefit paid (calculation of benefits and payment dates)?
Since 2021, maternity benefits for working women are paid directly by the SFR (until 2023 – by the FSS), and the employer only transfers to the fund the information and documents necessary for the appointment and payment of benefits.
For more information, see our memo on direct payments.
Maternity leave is paid in 100% volume, based on the average daily earnings of an employee over the past 2 years. The allowance is calculated according to the formula:
P = Cdb × SDZ,
where:
P— the amount of the benefit,
Kdb — the number of days of sick leave.
SDZ — average daily earnings, which is calculated according to the formula:
SDZ = PO/Cd,
where:
PO — the amount of earnings for 2 billing years before the insured event (including earnings from other employers);
Cd — the number of days of the billing period. This is 730 days in normal years or 731 when a leap year falls. If the employee was on sick leave during the billing period, then the days of disability are excluded from the calculation base. If the employee was on another maternity leave or parental leave for 2 years prior to the calculation of the sick leave, at the written request of such an employee, other 2 years may be taken into account for the new sick leave according to the BIR. However, this is allowed if the calculation for the other 2 years turns out to be more profitable for the maternity hospital than for the “standard” 2 preceding ones.
For examples of calculating the maximum BIR allowance, see the article “The maximum amount of temporary disability allowance in 2024”.
Accrual and issuance of minimum maternity leave
Legislators secured the maternity leave by setting the lower limit of the allowance. Therefore, when calculating the payment, the accountant should compare the amount of the prescribed sick leave with the minimum amount of the benefit.
The minimum amount of payment depends on the minimum wage in effect on the date of the opening of the sick leave, and is determined by the formula:
MinP = Minimum wage × 24 months/730 × Cd,
where:
The minimum wage is the minimum wage established by law. Since 01.01.2024, the minimum wage in Russia is 19,242 rubles.
Cd — number of sick days: 140, 156 or 194 days.
Thus, the calculation of maternity leave from January 1, 2024 in the minimum amount with a sick leave period of 140 days is carried out as follows:
19 242 × 24/730 × 140 = 88 565.40 rub.
How to calculate the maximum maternity leave?
The legislation also provides for a limit on the maximum amount of the BIR allowance. That is, if the employee’s earnings exceed the established limits, then the payment should be made using the limit values, which are indexed annually. So, in 2022, 1,032,000 rubles., in 2023, 1,917,000 rubles., in 2024, 2,225,000 rubles.
Example
Solovyova O. A. in March 2024, she provided a 140-day BIR sick leave. Over the past 2 years, the employee has not been on sick leave and on vacation at her own expense and her earnings amounted to 2,830,000 rubles: for 2022 880,000 rubles; for 2023 1,950,000 rubles. Based on her earnings, the benefit amount will be 542,739.40 rubles (2,830,000 rubles/730 × 140). However, only 536,411.40 rubles will be paid at the expense of the SFR. ((1 917 000 + 880 000)/730 × 140). The employer has the right to supplement the allowance to the real average earnings. But the difference in payments will be considered the employee’s income, from which it is necessary to withhold personal income tax and charge insurance premiums on it.
Read more about the issue of personal income tax on maternity leave in the article “Are maternity income taxes (personal income tax)?».
How is maternity leave paid after dismissal in 2024?
As noted above, only women of liquidated employers can receive BIR benefits after dismissal, provided that the status of unemployed was obtained within a year from the date of dismissal.
According to paragraph 1 of Article 13 of Law No. 255-FZ of 12/29/2006, a woman cannot receive a BIR allowance within 30 days after dismissal. However, there are exceptions to this rule, as set out in paragraph 14 of the procedure approved by Order No. 668n. After dismissal, the allowance can be paid if the maternity leave due to:
- with the care of a disabled person of the 1st group or a sick family member;
- the transfer of a spouse to another area;
- an illness that prevents living in the region.
If an employee has applied for dismissal while on sick leave, then the benefit should be paid in full.
Results
A maternity leave is issued to a maternity nurse 70 days before the expected start of labor or 84 days in case of multiple pregnancies. The calculation of maternity leave has a number of features, primarily due to restrictions (maximum and minimum) of the amount of benefits. In some situations, the allowance may be paid to dismissed women.