Calculation of child care benefits in case of complicated childbirth

Extension of sick leave for pregnancy and childbirth

If the sick leave does not indicate that it is a continuation of another, the employer will still have to accept it. And if difficulties arise with the Social Insurance Fund, it is allowed not to oblige, but only to ask the employee to apply for a new certificate of incapacity for work at the maternity hospital.

When extending sick leave for pregnancy and childbirth, a new sheet is issued. In the column for reasons of incapacity, enter “05” with the decoding “Maternity leave”. An additional code “020” is also used - “Additional maternity leave”.

What is complicated childbirth?

Childbirth considered complicated is listed in the Instruction of the Ministry of Health of Russia dated April 23, 1997 No. 01-97. This is a multiple birth; births accompanied by obstetric operations: caesarean section, births in women with heart disease, etc. In cases where the diagnosis of multiple pregnancy is established during childbirth, a certificate of incapacity for work for pregnancy and childbirth is issued for an additional 54 calendar days (not 16 days) by a medical organization, where the birth took place.

Most often, at the time of accrual of maternity benefits on the initial certificate of incapacity for work, the subsequent course of childbirth is unknown. In some cases, the possible issuance of an additional sheet can be assumed (for example, in the case of a planned caesarean section). At the same time, it is important to keep in mind that the doctor’s testimony on the method of delivery does not matter to the accountant. He will pay for the additional certificate of incapacity for work only after presentation by the employee.

It happens that there are several reasons to recognize the birth as complicated. For example, when the birth of twins is predicted, a woman is initially issued a certificate of incapacity for work not for 140 days, but for 194 calendar days. That is, even before going on maternity leave, she is paid sick leave for a longer period. If she also underwent a cesarean section, it happens that she presents the employer with an additional certificate of incapacity for work for 16 calendar days.

It is important for an accountant to clearly understand whether it is worth satisfying the employee’s request for additional benefits.

Commenting on the situation, specialists from the FSS of the Russian Federation provide the following recommendations. If the employee has already been paid sick leave in the amount of 194 calendar days, she does not need to provide her with an additional 16 days of vacation. The provision of two additional postpartum leaves (in this case, lasting 210 calendar days) is not provided for by the legislation of the Russian Federation. Read more in the article “An employee was born with twins” (see No. 10 (October) “BUKH.1S” for 2012, p. 16).

Having satisfied the employee’s request and paid the benefit, the accountant takes certain risks. If, during the inspection, the specialists of the Federal Social Insurance Fund of the Russian Federation do not take into account the amount of benefits for additional sick leave issued by the maternity hospital, the organization faces penalties and fines. Personal income tax and insurance premiums will need to be charged on the amount not recognized as a benefit.

Since additional accrual is carried out in the error correction mode (i.e. “retroactively”), penalties may be charged for the entire period of delay in transferring mandatory payments.

Complicated childbirth, extension of sick leave

complicated childbirth (plus 16 days);
during childbirth, a multiple pregnancy was detected (two children - plus 16 days, three or more - plus 40 days);
birth occurred prematurely at a period of 28 to 30 weeks (156 days instead of 140);
childbirth was accompanied by a severe form of nephropathy, preeclampsia or eclampsia (plus 16 days);
use of cesarean section (plus 16 days);
the woman in labor has heart and vascular diseases and other chronic diseases (plus 16 days);
birth after in vitro fertilization (plus 16 days).

Marina has been working at the company since September 2012. In December 2019, she goes on maternity leave. Marina was issued sick leave for 140 days from December 25, the employee decided to work until the end of the year and wrote an application for maternity leave from January 1, 2019.

Additional conditions for women carrying twins

It is known that women pregnant with one child can count on 140 days of sick leave according to BiR, that is, 70 before childbirth and 70 after the birth of the baby, if the pregnancy proceeded without complications and the birth was also successful.

When pregnant with twins or triplets, sick leave according to BiR increases to 194 days , that is, 84 days are given before childbirth and 110 after them.

For women in a situation who permanently reside and work in territories with the right to resettlement, the Law of the Russian Federation of May 15, 1991 No. 1244-1 gives the right to a prenatal period of 90 days in order to improve their health outside the specified zone of residence and work. activities.

It is worth noting that women expecting one child go on maternity leave at 30 weeks ; those who are carrying two or more babies have the right to do this at 28 weeks.

The amount of benefits for maternity leave from July 1, 2021 for multiple pregnancies is a minimum of 47,835.62 rubles and a maximum of 343,884.93 rubles.

Attention! Unemployed women who were dismissed from their previous place of work due to the liquidation of an enterprise, during the year before they are recognized as unemployed in the prescribed manner, can count on monthly payments in the amount of 581.73 rubles.

The expectant mother of twins can count on the following payments from the state:

Handbook on BiR. Calculated from 100% of the average salary for the last two years.
Benefit for registering with a gynecologist for up to 12 weeks. Its amount is 613 rubles 14 kopecks.
A one-time payment for each child amounting to 16,350 rubles 33 kopecks. When twins are born, it doubles accordingly.
Monthly benefit up to 1.6 years. Its amount is at least 3,060 rubles 69 kopecks for one child and 6,131 rubles 37 kopecks for the second and subsequent children. Calculated from 40% of average monthly income.
Regional payments depending on the budget.

The rights and interests of pregnant women in Russia are taken into account by the following legislative acts, namely:

Art. 255 Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ;
Article 10 of the law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”;
Article 7 of Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children.”

The form of a certificate of incapacity for work for BiR was put into circulation on July 1, 2011 by Order of the Ministry of Health and Social Development dated April 26, 2011 No. 347n.

Peculiarities of calculating maternity benefits in case of complicated childbirth

It often happens that an employee, at the same time as continuing maternity sick leave, brings to the accounting department an application for parental leave for up to 1.5 years. And here it is important not to get confused. Complicated childbirth is not a new insured event, but parental leave is a new insured event and it will be calculated according to the rules of 2013, regardless of the rules by which sick leave was accrued.

temporary disability, maternity leave, parental leave;
releasing an employee from work with full or partial retention of salary, if insurance contributions to the Federal Social Insurance Fund of the Russian Federation were not accrued for the retained salary for this period (with explanations from the Federal Social Insurance Fund of the Russian Federation on the procedure for calculating maternity benefits and monthly child care benefits in 2013, and Also, issuing a certificate of periods excluded when calculating them can be found here https://buh.ru/itemsItem-13478 and https://buh.ru/itemsItem-13502).

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B&R manual

Not all expectant mothers know about the benefits they are entitled to receive during multiple pregnancies. For example, not everyone is sure that they will be paid for all additional sick days in the event of a complicated birth. Labor legislation in this case is to protect the rights and interests of the expectant mother.

Additional days of sick leave according to BiR will be paid even if it is extended by 16 days in connection with ECS and if a multiple pregnancy was established at the time of delivery.

How is it paid?

Also, the expectant mother should know that the state pays benefits for each child separately, that is, its amount doubles.

How to calculate benefits?

The procedure for calculating benefits for BiR is regulated by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.” The benefit amount is calculated using the formula:

P=SDZ*T

SDZ means average daily earnings for the billing period.
T - means the number of days of maternity leave (this value is taken from the certificate of incapacity for work).

SDZ is obtained according to the following formula:

NW/Day

SZ - means the total earnings for the entire billing period, that is, the last two years of work, that is, if the calculation is made in 2016, then the salary for 2014 and 2015 (730 days) is taken into account.
Day - means the number of calendar days in the billing period.

For example, a pregnant employee earned 525,000 rubles in 2014 and 601,485 rubles in 2015. Thus, when calculating the amount of maternity benefits, you can get the following figure: 194 days * (525,000 rubles + 601,485 rubles) / 730 days = 299,367 rubles.

In what cases can sick leave be extended?

According to the text of the order of the Ministry of Health and Social Development dated June 29, 2011 N 624n (as amended on July 2, 2014, a certificate of incapacity for work is issued and extended after examining the patient and recording data on his condition in the medical record. Complaints about poor health that are not confirmed by a medical examination or tests cannot be grounds to renew your newsletter.

There are often cases when an employer, when presenting a certificate of incapacity for work, rolls his eyes: they say that for any reason they run away on sick leave. Such claims make the employee feel almost like a malingerer. In addition to the diseases directly listed in the medical reference book, the grounds for issuing sick leave may be:

When should a “maternity leaver” take sick leave?

A woman can receive maternity benefits if she applies for it no later than 6 months after the end of maternity leave. The right to benefits may continue after dismissal if the onset of the insured event (beginning of maternity leave) falls during the period when the employment contract was still in force (see table 2). The employer assigns maternity benefits within 10 calendar days from the date the insured person applies with the necessary documents. Payment of benefits is carried out on the day closest to the date established for payment of wages after the assignment of benefits.

table 2

Complicated childbirth after dismissal

No.	Situation	Grounds for dismissal	Is the benefit paid by the employer?	A comment
1	At the time the employee received sick leave due to complicated childbirth, the employer was liquidated. The benefit on the initial sheet was paid to the employee	At the initiative of the employer	—	If the employer is liquidated, he cannot pay for the continuation of sick leave
2	At the time the employee received sick leave due to complicated childbirth, the employing organization was declared bankrupt. The benefit on the initial sheet has been paid	According to the definition of the Supreme Court of the Russian Federation dated July 11, 2008 No. 10-B08-2, the liquidation of an enterprise is a decision to complete bankruptcy proceedings by an arbitration court and exclude the enterprise from the state register. This conclusion is important when determining the date of dismissal at the initiative of the employer. At her own request, a woman can resign from a bankrupt enterprise at any time. Read also: Why MFOs don’t sue, but turn to collectors	+	In accordance with current legislation, benefits are transferred to the personal accounts of insured citizens if it is impossible for them to be paid by the policyholder due to insufficient funds in his account with a credit institution and the use of the order of debiting funds from the account provided for by the Civil Code of the Russian Federation. That is, as a general rule, the benefit must still be paid by the employer (along with the repayment of salary debts), with the exception of regions where a pilot project of the Federal Social Insurance Fund of the Russian Federation is being implemented to pay benefits, bypassing employers. And only if payment of benefits by the employer is not possible, the money will be paid by the Federal Social Insurance Fund of the Russian Federation.
3	Complicated childbirth in a conscript. The benefit for the initial certificate of incapacity for work was paid before dismissal	A pregnant woman can be fired if two conditions are simultaneously met: — a fixed-term employment contract was concluded for the duration of the duties of the absent employee; — the organization cannot offer a pregnant employee another job (the employee refused the offered vacancy). In all other cases, termination of a fixed-term employment contract with a pregnant employee is impossible. If the employment contract expires, it must be extended until the end of the pregnancy.	+	Additional sick leave due to complicated childbirth is a continuation of the initial leave. Therefore, a woman can apply for benefits even after dismissal.
4	At the time of complicated childbirth, the organization was reorganized in the form of an affiliation. The employee was transferred to a new company with her consent	Dismissal at the initiative of the employee (or by agreement of the parties)	+	After completion of the reorganization, the acquiring organization is considered the legal successor of the acquired company. She will pay the benefit. For more information on issuing a certificate of incapacity for work in this situation, see Table 1.
5	The employee was dismissed at her own request or by agreement of the parties to the employment contract. Benefits for the initial certificate of incapacity for work were paid before dismissal	The legislation establishes restrictions on the dismissal of women on maternity leave at the initiative of the employer. For other reasons, an employee can be dismissed in accordance with the general procedure.	+	Additional sick leave due to complicated childbirth is a continuation of the initial leave. Therefore, a woman can apply for benefits even after dismissal.
6	During the period of maternity leave, the part-time employee quit her main job	The place of part-time work becomes the main one for the employee. Such a transfer can be formalized through dismissal.	+	The employer does not change. The fact of transfer of a part-time worker to the main place of work will not affect the calculation of benefits and the procedure for applying for it. A change in employee status (transfer from an external part-time job to the main place of work) in the 1C: Salaries and Personnel Management 8 program must be reflected as follows. It is necessary to create a new employee in the Employees directory based on the data of the same individual and hire him at his main place of work, and formalize his dismissal from an external part-time job.
7	The employee worked in a branch of the organization. At the time of birth, the branch was liquidated. The head office of the organization is located in another city	Upon termination of the activities of a branch, representative office (other separate structural unit) of an enterprise located in another locality, the manager organizes the termination of employment contracts with employees of the relevant structural units according to the rules provided for cases of liquidation of the enterprise	+	The legislation does not provide a clear answer to the question of how maternity benefits should be paid in this case. After preliminary consultation with your branch of the FSS of the Russian Federation, you can use the explanations posted on one of the websites of the regional branches of the FSS of the Russian Federation. If a branch is liquidated, but not the “parent organization,” the employee has the right to receive benefit payments from the “parent organization” located in another city.

The relevant question is whether it is possible and necessary to accrue additional benefits if the employee missed the deadline specified above.

Maternity benefits can be received even if six months have passed since the end of the corresponding leave (Part 3, Article 12 of Law No. 255-FZ, Clause 80 of the Procedure, approved by Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n). This is possible if the woman missed this deadline for valid reasons (their list is established by order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74). The decision on payment of benefits is made by the territorial branch of the FSS of the Russian Federation.

If a woman does not get in touch at the end of maternity leave, has not provided additional sick leave due to complicated childbirth, or has not written an application for parental leave, there is no point in registering this fact as absenteeism with subsequent dismissal. The delay in providing documents may be due to valid reasons (for example: the state of health of a woman after a complicated birth). An attempt to fire her could have negative consequences for the employer. The employee has the right to retain her job until the child reaches the age of 3 years.

Willow Pool

And the fact that I refused subsequent hospitalization (it was true), and what is written on my discharge sheet, does not mean anything that they are extending it only because of a cesarean section, etc. I had premature labor and manual separation of the placenta. The doctor in the postpartum department herself told me about the extension of leave under the BiR, reminding me every day that she needed the data on my first sick leave in order to write out an additional one. To do this, you need to obtain a sick leave certificate confirming the employee’s right not to report to work.

A citizen of the Russian Federation has the right to receive paid sick leave and its extension if he needs it. Therefore, the doctor draws up the sheet not as a continuation of the main maternity sick leave, but as a primary sheet. Therefore, it is logical to calculate the payment for such sick leave based on the same average daily earnings on the basis of which the primary maternity leave was paid. In this case, the benefit must be assigned and paid for all 156 calendar days for which the ballot was issued.

How to fill out a certificate of incapacity for work in case of complicated childbirth

It must be borne in mind that organizations only fill out the “To be completed by the employer” section. In this case, you need to be guided by the Procedure, approved. by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n.

It is also worth paying attention to the part of the sheet issued by the medical organization so that, if necessary, it can be returned to the employee to correct errors. Let us remind you that if there are errors in filling out the certificate of incapacity for work, it is considered damaged and in its place the medical organization issues a duplicate certificate of incapacity for work.

The most common question that practitioners have is whether it is possible to accept for payment an additional certificate of incapacity for work in connection with complicated childbirth, which is issued as a primary one. It is important to understand that there is only one insured event in this situation - maternity leave. However, the medical professional who prescribes the initial certificate cannot predict the course of labor. The maternity hospital often does not consider it necessary to issue sick leave as a continuation.

We advise you to pay attention to the sample “Additional leave for complicated childbirth”, posted on the website of the Federal Social Insurance Fund of the Russian Federation (see https://r71.fss.ru/50973/50975/54113.shtml). In it, the leaflet is designed as a continuation of the primary one. Similar recommendations are given on the websites of regional branches of the FSS of the Russian Federation (see, for example, https://r32.fss.ru/28650/28897/index.shtml).

If the accounting department received a certificate of incapacity for work due to a complicated birth, issued as a primary one, it is better to return it to the employee for re-registration in a medical organization.

Many questions also arise in practice regarding stamps on a piece of paper. The following must be taken into account:

if the seal is not completely affixed (“cut off”), but the details of the medical institution that issued the sheet are legible, then the sheet can be accepted for payment;
If a certificate of incapacity for work is presented with the stamp “For sick leave certificates,” there are no grounds for re-issuing a certificate of incapacity for work.

These recommendations can be found on the websites of regional branches of the FSS of the Russian Federation (see, for example, https://r44.fss.ru/answers/question/53929.shtml, https://r44.fss.ru/answers/question/59900. shtml).

Let’s take a closer look at the design of the “To be filled out by the employer” section of the certificate of incapacity for work.

The certificate of incapacity for work should be filled out in printed capital letters using a gel, capillary or fountain pen with black ink or using a printing device. You cannot write on a sick leave form with a ballpoint pen.

Features of filling out individual lines (sections) of the certificate of incapacity for work are given in Table 1.

Table 1

Features of issuing a certificate of incapacity for work by the employer

No.	Line of certificate of incapacity for work	Filling Features	Example of an atypical situation
1	Line “(place of work - name of organization)”	This line indicates the name of the organization (full or abbreviated)	If a woman, due to a complicated birth, was issued an additional certificate of incapacity for work for 16 calendar days after the company in which she works was reorganized, then there is one insured event - maternity leave. Therefore, in such a situation, both the reorganized company and the successor organization may be indicated as the employer on the certificate of incapacity for work. Similar recommendations are contained on the websites of regional branches of the FSS of the Russian Federation (see, for example, https://www.morofss.ru/OSS.n.m_v7.php).
2	Cell "Basic"	Even if you have one place of work, you need to enter	If the organization paid benefits to an external part-time worker according to the primary certificate of incapacity for work, benefits must also be accrued for additional sick leave. Let us remind you that benefits for all places of work are assigned to an employee if at the time of the occurrence of the insured event (the start of maternity leave) and in the two calendar years preceding the insured event, she worked for the same employers or both other employers). Read also: Dismissal due to bankruptcy of an enterprise
3	Line “Insurance experience”	The length of service should be determined as of the date of the onset of the insured event - the initial certificate of incapacity for work, on the basis of which maternity leave was granted	When filling out the insurance period, the absence of months and years should be filled in with zeros. If the insurance period is, for example, 3 years 8 months, you should indicate “03” years “08” months. The form of the certificate of incapacity for work does not provide cells for making entries about the duration of the insurance period in calendar days. In this regard, in the cells where the insurance period is indicated, in this case, 00 should be entered.
4	Lines “Average earnings for calculating benefits” and “Average daily earnings”	The values accepted when calculating benefits are indicated (the same as in the initial certificate of incapacity for work for pregnancy and childbirth)	If the average earnings from the actual wages were less than the average daily earnings calculated based on the minimum wage, information based on actual earnings should be indicated in these lines. Similar recommendations can be found on the websites of regional branches of the FSS of the Russian Federation (see, for example, https://r22.fss.ru/53630/53633/index.shtml).
5	Line “Total accrued”	In this line you need to indicate the total amount of accrued benefits.	If the organization that issues the certificate of incapacity for work is located in the region where the pilot project of the Federal Social Insurance Fund of the Russian Federation is being implemented, some features need to be taken into account. In the certificate of incapacity for work in the section “To be completed by the employer”, the lines “at the expense of the Social Insurance Fund of the Russian Federation” and “Total accrued” by the insured - the employer are not filled in. Explanations on the issue of registering sick leave can be found, in particular, on the Internet page of the regional branch of the FSS of the Russian Federation (see. https://www.45fss.ru/index.php?option=com_content&view=article&id=855:2012-05-03-07-03-10&catid=100:2011-10-17-10-24-03&Itemid=100041) . The pilot project provides for social benefits, including maternity benefits, to be paid directly by the Federal Social Insurance Fund of the Russian Federation, bypassing employers. Participating in the implementation of the pilot project are: the Karachay-Cherkess Republic and the Nizhny Novgorod region, the Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions and the Khabarovsk Territory. Read more about the implementation of the pilot project here /document.jsp?ID=1868
6	Line “Last name and initials of the manager”	The name of the manager is indicated	The legislation does not answer the question whose name should be indicated in this line if the manager has delegated the right to sign certificates of incapacity to other employees. Therefore, it is better to consult with your branch of the FSS of the Russian Federation on this issue. Different branches of the FSS of the Russian Federation interpret legislation differently. According to some experts, since, in accordance with current regulatory legal acts, the head of the organization and the chief accountant are responsible for the correct expenditure of compulsory social insurance funds, then their names should be indicated on the certificate of incapacity for work (see, for example, https://r09. fss.ru/answers/55405/index.shtml ).
7	The line “Last name and initials of ch. accountant"	The surname and initials of the chief accountant (his deputy) of the organization (separate division) are indicated.	If the policyholder - an individual does not have the specified positions, the surname and initials of the policyholder himself are indicated in this line, and his signature is affixed in the “Signature” field

Recovery after complicated childbirth, extension of sick leave and payment for it

The law takes into account the fact that childbirth is almost impossible to control , and it can proceed in any way. An unplanned caesarean section often occurs, or a woman acquires some disease as a result of childbirth. Based on this, it will be advisable to review certain cases and familiarize yourself with the renewal deadlines.

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Any manager is aware that an employee who is preparing to become a mother soon will go on maternity leave in the thirtieth week of her pregnancy. This is prescribed in regulations, and it becomes more and more difficult for an employee to fulfill her job duties every day.

Complicated childbirth, extension of sick leave

The world's major currencies are rising against the ruble as foreign exchange controls have eased on Russian export companies subject to American sanctions. So reports RosBusinessConsulting, a leading Russian company operating in the fields of mass media and information technology. RBC refers to the Raiffeisenbank review.

As for the deadlines for obtaining benefits, there are none. As soon as a citizen has a completed certificate of incapacity for work, she must send it to the employer. It usually indicates what the period of maternity leave is. The sooner a woman submits the document, the better.

Features of extending sick leave for pregnancy and childbirth

The possibility of extending sick leave is enshrined in the provisions of Federal Law No. 131, which was adopted in 1996. It is in this law and in the Labor Code that factors are established, the presence of which leads to the fact that this type of leave should be increased.

If the doctor approves the woman’s request, he must make an entry in her Exchange Card (Special Notes section). The document must indicate that the young mother is granted additional or postpartum leave. In addition to this general phrase, the doctor specifies for how many days the extension occurs: 16 or 40.

Extension of sick leave for pregnancy and childbirth

The extension of maternity leave depends on complications: for example, if minor health problems arise during childbirth, a woman can count on an additional 16 days of leave, and if we are talking about a multiple pregnancy, the state will provide all 40 days.

eclampsia, nephropathy or preeclampsia was observed while carrying a child;
due to childbirth, the mother developed diseases: inflammation of the uterus, kidney infections, mastitis;
childbirth was accompanied by large loss of blood;
forceps were used during childbirth;
the baby swallowed amniotic fluid, as a result of which he developed health problems; Moreover, if the child is in intensive care, the mother is provided with all 40 days of leave.