How to calculate maternity leave after maternity leave

Legal aspects

The rules for registering sick leave under the BiR and the procedure for their payment are regulated by the following legislative acts:

• Art. 255 of the Labor Code of the Russian Federation - determines the right to leave for paid rest;
• Art. 256 of the Labor Code of the Russian Federation - determines the right to take maternity leave;
• federal law No. 81-FZ “On state benefits for citizens with children”;
• letter of the Ministry of Labor No. 17-1/OOG - regulates the rules for replacing years when calculating maternity accruals;
• Federal Law No. 255-FZ “On Compulsory Social Insurance of Citizens”.

The standard duration of paid leave is 140 days. In case of complications during pregnancy or childbirth, the number of days increases to 156; when two or more children are born at the same time, the number of days increases to 196.

What determines hospital benefits?

The procedure for calculating and paying sick leave is regulated by Law No. 255-FZ of 2006. Where it is said that the following indicators influence the amount of sick leave:

1. Insurance experience is the time worked for which contributions to the Social Insurance Fund were made. Depending on the length of service, the length of service coefficient changes, which affects the percentage of payments. The fact is that only those employees who have a total insurance period of 8 or more years can count on 100% sick leave payment, the coefficient is equal to 1. How the amount of sick leave changes depending on the insurance period:

The insurance period is calculated by an accountant based on supporting documents. It includes:

• the period during which the employee worked under an employment contract, either municipal or civil service;
• period of military, fire or law enforcement service;
• other periods during which insurance premiums were paid for it.

If two or more periods coincide, then only one is included in the length of service. You need to calculate how many full years and months and days the insurance period is, and then convert days into full months (we take the average value equal to 30 days in one month), and months into years.

1. Salary for the last two years. If everything is clear according to the previous indicator, then the question arises only regarding wages. After all, being on maternity leave for almost three years, the woman did not receive it. And accordingly, contributions to the funds were not deducted for it. But benefits cannot be taken into account when calculating sick leave. According to the law, to calculate sick leave for a woman after maternity leave, we have the right to take earnings for the 2 years that preceded the maternity leave. In addition to salary, to calculate sick leave, all payments subject to contributions are taken, that is, vacation pay and bonuses.
2. Duration of actual sick leave. The number of days of sick leave is determined by counting all calendar days on the certificate of incapacity for work, including weekends and holidays.

Second maternity leave immediately after going back to work

To receive maternity leave after the end of maternity leave in a situation where the employee returns to work, she needs to act as follows:

• contact the antenatal clinic (LC) to obtain a sick leave certificate;
• apply for maternity leave;
• receive an order from the employer.

There is no universal form for filing an application. It can be filled out in free form. The content must include:

• name of the company indicating the registration form;
• Full name of the head;
• Full name and job title of the applicant;
• a request for vacation days indicating the basis (number of the issued sick leave);
• start and end dates of the vacation period;
• preferred method of transferring vacation pay;
• list of attached documents;
• signature with transcript;
• date of compilation.

A sample application is available here.

An example of calculating sick leave with period replacement

Let's look at calculating sick leave using an example. The employee brought a certificate of incapacity for work, according to which the accountant must accrue sick leave from July 10 to July 19, 2021. She was on maternity leave from August 2014 to April 2021 inclusive. The total insurance experience is 7 years. The salary for May and June 2021 is 40 thousand rubles.

The employee decided to write an application to change the years for 2012 and 2013. During this period, the total salary amounted to 840 thousand rubles, that is, 400 thousand rubles. in 2012 and 440 thousand rubles. in 2013. These amounts are less than the permissible base for the corresponding years.

• Let's determine the length of service coefficient. Based on the fact that the insurance period is 7 years, the coefficient will be 0.8, that is, the percentage of average earnings will be 80%.
• Let's calculate the payment for sick leave: 840,000/731 (2012 is a leap year) x 10 days x 0.8 = 9,193 rubles.
• If the employee refused to write an application for a replacement in the calculation of years. Then sick leave would be calculated based on the minimum wage in July 2017. That is: (7800 x 24 months) / 730 days x 10 days x 0.8 = 2051 rubles.

If a woman becomes pregnant while on maternity leave

If an employee needs to apply for maternity leave while on leave under Labor and Employment, she can receive it without going to work. This requires:

• obtain sick leave from the antenatal clinic;
• draw up two applications - for termination of parental leave and provision of vacation days;
• submit them simultaneously to the employer.

IMPORTANT! Payment for maternity leave after maternity leave is calculated based on the minimum wage indicator. This happens because the employee has not received wages for the previous two years. To receive benefits calculated on the basis of average daily income, you additionally need to submit an application to change years in the calculation period.

For example, if you are on maternity leave from 2021 to 2021, you can replace this period with two years of insurance experience. The employee has the right to choose the dates that will be used when calculating the accrual amount.

What regulations govern sick pay in 2021?

In ch.
2 of the Law “On Compulsory Social Insurance...” dated December 29, 2006 No. 255-FZ, information is disclosed on cases when insured persons have the right to count on sickness benefits, as well as on the conditions and procedure for paying sick leave. We remind you! From 2021, new rules for paying money for sick leave will apply. For more details, see our memo.

Calculating sick leave after maternity leave in 2021 has certain features related to the lack of income in previous years. When calculating sickness benefits after maternity leave, in addition to the law dated December 29, 2006 No. 255-FZ, you should also take into account letters from the Social Insurance Fund dated November 30, 2015 No. 02-09-11/15-23247 and the Ministry of Labor of the Russian Federation dated August 3, 2015 No. 17 -1/OOG-1105. The main idea of ​​these clarifications is that the insured persons should be compensated for their real earnings, but only that which was before the occurrence of the insured event, and not that which was many years ago. This means that the calculation period for calculating disability benefits cannot be any, but must be determined taking into account the established rules.

If you have access to ConsultantPlus, check whether you calculated the benefit correctly if the employee was on maternity leave during the billing period. If you don't have access, get a free trial of online legal access.

Read about the acceptable amounts of disability benefits in the material “Maximum amount of sick leave in 2021 - 2021” .

Calculation of maternity payments for the second child

When receiving a second maternity leave, the employee has the right to receive:

• accounting allowance - calculated based on the minimum wage;
• one-time payment when registering with a residential complex in the early stages (first three months) - 632 rubles;
• one-time payment during childbirth - 16,873 rubles;
• allowance for children under one and a half years old - the amount depends on the level of income.

To calculate the amount of payment under the BiR, you must use the formula:

Minimum wage × 24 / K × DO , where:

• wage – indicator of the minimum wage;
• 24 – number of months in two years;
• K – number of days in the period (730 or 731 if it is a leap year);
• DO – duration of rest.

An example of calculating maternity pay for 140 days of vacation, issued in 2019 (the minimum wage is 11,280 rubles):

1. 11,280 × 24 = 270,720 rub.
2. 270 720 / 730 = 370 rub.
3. 370 × 140 = 51,800 rub. – amount of benefit.

ATTENTION! There are restrictions on the maximum amount of income for one year: 2021 – 755 thousand rubles, 2021 – 815 thousand rubles.

Calculation period for sick leave after maternity leave

According to paragraph 1 of Art. 14 of Law No. 255-FZ, the periods for calculating sick leave can be replaced if the employee has had no income for 2 years due to maternity or child care leave. Social Insurance, in a letter dated November 30, 2015 No. 02-09-11/15-23247, explained that it is possible to replace the years for calculation only with the years immediately preceding maternity leave.

It should be borne in mind that this procedure for calculating sick leave is not the responsibility of the employer, but the right of the insured person. Therefore, it is important to receive a statement from the employee, which will indicate his will and an indication of those years that will relate to the new billing period. As a result, sick leave benefits in the current period should increase, otherwise this calculation procedure cannot be used.

The Social Insurance Fund also indicates the right to choose the year that was not fully worked (this could be the year of leaving maternity leave or the year in which maternity leave began). Non-consecutive years can also be used as a calculation period if, for example, the employee worked during the year between 2 maternity leave.

Example

The employee was on maternity leave from March 2021 to November 2020, after which she returned to work. In May 2021 she goes on sick leave. For previous years her income was as follows:

• 2016 - 115,000 rubles. (full year worked);
• 2015 - 379,000 rubles. (full year worked);
• 2018 (before going on maternity leave) - 84,000 rubles;
• 2019 - no income;
• 2020 (after leaving maternity leave) - 34,000 rubles.

The employee understood that if the earnings of 2021 and 2021 were taken to calculate her benefits, then as a result she would receive sick pay based on the minimum wage. Therefore, she compared her earnings for the years preceding her maternity leave, combining them in different combinations.

NOTE! When calculating the average earnings for temporary disability benefits, we always divide the salary for the billing period by 730. No periods are excluded from the calculation, and the denominator does not change, including if there were leap years (Part 3 of Article 14 of Law No. 255- Federal Law).

Having found out that the highest average earnings would be received if 2021 and 2021 were used as the calculation period, the employee wrote a statement indicating this particular period.

To learn about the nuances when calculating average earnings, read the article “Average daily earnings for calculating sick leave .

Find out how to determine the billing period after parental leave in the Typical Situation from ConsultantPlus. Get trial access to the system and proceed to the calculation example for free.

Special cases

There are situations when calculating the payment due to an employee requires special attention, since they have some peculiarities.

Sick leave during maternity leave

When on maternity leave, a woman is actually on sick leave, since she receives a certificate of incapacity for work. Accordingly, no illness extends this leave and does not imply separate payment for it.

Refusal of maternity leave

Going on vacation before giving birth and for 70 days after it is an employee’s right, which she can refuse. In this case, she simply performs her labor function and receives a salary.

In the case of child care, the situation is similar, but it differs in that not only mothers, but also fathers, grandmothers, grandfathers, or even other family members who supervise and care for the baby can exercise the right to it.

Part-time job

In this case, all the same formulas given above apply. Moreover, if the amount of the benefit due per month is less than half the minimum wage, then the amount of the benefit is increased to this figure. In this case, the formula will look like this:

Average = minimum wage * 0.5 * 24 / 730.

The average daily earnings will be calculated similarly if there is a regional coefficient (with the “minimum wage” multiplied by this same coefficient).