The main regulatory document regulating the issue of accrual is the Law of Ukraine dated September 23, 1999 No. 1105-XIV “On Compulsory State Social Insurance”. It is here that the main provisions are defined that establish the payment procedure in 2017, its duration and size.
According to Part 1 of Art. 25 of Law No. 1105-XIV financial assistance is assigned in such an amount as to offset the reduction in income due to maternity leave.
Maternity payments in Ukraine to working citizens
Maternity payments in 2017 to working mothers for the entire vacation period are established in accordance with the provisions of the Law of Ukraine "On State Assistance to Families with Children", specified in Article 8:
- paid for 70 calendar days before the birth and 56 days after (in the case of complicated childbirth or the birth of two or more children - 70 days after the birth);
- To citizens who have adopted children, the state gives exemption from work from the moment of adoption in the amount of 56 calendar days. If a child is adopted by both parents, either of them can take care leave;
- persons who belong to categories 1-4 of victims of the disaster at the Chernobyl nuclear power plant are entitled to care leave for a period of 180 days.
Funds for maternity payments for pregnancy and childbirth are accrued by the Fund social insurance. The countdown begins from the first day of maternity leave, recorded by HR specialists on the basis of sick leave. The assignment of maternity payments in 2017 in Ukraine is approved by the authorized social insurance body after the provision of sick leave and is drawn up in the form of a special protocol.
This benefit is paid upon the request of the insured person, which was received no later than 12 months from the date of the end of leave in connection with pregnancy and childbirth. Start of counting - next month after the month in which the vacation ended.
Peculiarities of registration of benefits for non-working citizens of Ukraine
The legislation provides maternity payments in Ukraine in 2017 to non-working mothers. Pregnant women who, for one reason or another, are not registered in the state social insurance system, still have the opportunity to receive support in connection with their situation. This is regulated by Article 9 of the Law of Ukraine dated November 21, 1992 No. 2811-XII “On state assistance to families with children.”
This means that maternity pay in 2017 in Ukraine will be available to persons who do not make contributions to the Social Insurance Fund, for example, students, entrepreneurs and others. In this case, they need to provide the required package of documents to the department of social protection of the population at the place of residence, since they deal with all necessary procedures It will be this organ.
Maternity benefits are provided in the amount of 100 percent of the average monthly income (scholarship, cash support, unemployment assistance, etc.) of the woman, but not less than 25 percent of the amount established by law living wage for an able-bodied person per month.
But you cannot use several articles at once. For example, if the expectant mother is a student, then you need to choose either a 100% scholarship or state aid.
Mechanism for calculating maternity benefits in Ukraine
Many are faced with the question of how maternity pay is calculated in 2017 in Ukraine. Let us explain this mechanism. The basis is your average salary, the equivalent of which is paid to the employee in full, without being related to the insurance period.
Also, the amount of maternity payments should not be higher than the maximum amount for making a single insurance premium, and at the same time not less, according to Law No. 1105, the amount established by the state, the minimum wage.
The accrual is calculated by multiplying the average payment per day by the number of days that fall under the payment period. Taxation of maternity leave in 2017 is carried out in Ukraine as follows:
- 22% is paid by the organization for the employee, classifying them, according to the Tax Code of Ukraine, as tax costs;
- 8.41% is set for the contribution for a disabled employee.
To calculate the net average working rate per day, you need to do the following - divide the accrual made for the billing period by the number of days of employment. Shifts not worked for valid reasons are not included in the calculation. It should be noted that vacation pay is taken into account when calculating, because are not considered, in accordance with procedure No. 1266, as valid reasons.
It is necessary to pay attention to the new edition of the document, which does not provide for the accrual of one-time payments and compensation in a situation where a citizen is in billing period haven't done it for a while labor activity for good reasons.
The billing period is 12 months. being in an employment relationship with the last employer (before the occurrence of the insured event), during which the average salary is calculated. A situation is possible when a woman has worked for less than 12 months. at the last place of work and, then, the calculation period will be considered the number of months actually worked in the organization.
Please note that maternity benefit should not be confused with child benefit. You can see the size of the payment for the birth of a child in 2017 in Ukraine.
Calculation example
Let's look at the calculation of maternity benefits in 2017 in Ukraine using a specific example.
For calculation we will use the following formula:
P = ZPsr x Ko,
where P is maternity benefit; ZPsr - the amount of the average daily wage; Ko - the number of calendar days falling on leave in connection with pregnancy and childbirth.
The average daily salary is calculated as follows:
ZPsr = ZP / Krp,
where ZP is the amount of wages accrued in the billing period, from which the unified social contribution was collected; Krp - the number of calendar days in the billing period.
Let’s imagine a situation that a woman has been working in the company since 2010 and is going to go on maternity leave from January 10, 2016 to May 15, 2016, her salary is 7000 UAH. We calculate the amount for the period preceding 2015 from January to December.
1. The employee was on vacation in August (03.08 - 16.08), vacation pay amounted to 1400 UAH, salary - 5000 UAH.
2. In September it was provided sick leave for 10 days - paid in the amount of 1000 gr., salary - 4500 gr.
Let's calculate the average salary for this example:
The amount paid for the certificate of incapacity for work is not taken into account, because There are no insurance premiums to pay for it.
Wed. salary = (salary amount) 80,900 UAH. / 355 days = 227.88 g.
Payment amount = 227.88 gr. * 126 days = 28712.88 g.
This amount is payable along with the next salary and, as a rule, enterprises immediately make this transfer, subsequently receiving compensation from the social insurance fund.
However, there are exceptions when organizations wait for a transfer from there and only then redirect it to the employee. The law establishes that this payment is made within the nearest established period corresponding to the regular payment of labor allowance.
Some you need to know about important points when going on maternity leave:
Limit amounts of payments during pregnancy and childbirth
Minimum and maximum payout levels have been established cash assistance during pregnancy and childbirth in 2017. Accordingly, the calculation of maternity benefits using the formulas described above should be included in this range:
*A special restriction is provided for insured persons whose insurance period over the last 12 months is less than 6 months. For other insured persons the general limitation applies.
During pregnancy, a woman becomes unable to work. Since she cannot earn money on her own, the state provides for the payment of certain benefits, through which the woman can ensure her existence during her incapacity.
This monetary assistance is assigned for the duration of the vacation, amounting to one hundred and forty calendar days. The calculation includes seventy days before the birth and seventy days after it. If the pregnancy is not singleton, another fourteen days are added to the postpartum period. In case of adoption of a child (under three months of age), his parents can receive payment within seventy days from the date of his adoption.
The following groups of people can receive financial payments:
- Women who are subject to compulsory social insurance when establishing the fact of temporary disability and during maternity. This also applies to women included in the list of ascriptive staff of military formations of the Russian Federation, which are in the possession of foreign countries.
- Women who perform military service under a contractual agreement.
- , undergoing full-time studies in general education organizations of vocational, secondary and higher education.
- Women who were fired due to the liquidation of an enterprise or due to an individual completing the practice of a private entrepreneur, notary, lawyer or other individual who lost his license.
The amount of maternity benefits depends on the average income, which is subject to insurance payments for constant social insurance.
Prenatal payments: benefits for early registration
This one-time financial assistance is provided to women who are registered with a medical organization before twelve weeks of pregnancy. The amount of this financial assistance is 515 rubles.
Funds are paid along with benefits in connection with pregnancy and childbirth.
To register, women must provide the following package of documents to the Social Insurance Fund:
- an application requesting a benefit;
- personal identification documents;
- a certificate from the medical organization with which the woman is registered;
- a certified extract from the work book with information about the last place of work;
- certificate from authorities social protection indicating that the woman had not previously owned such a benefit.
Working women can receive benefits at their place of employment. As for persons who were declared unemployed due to organization or loss of a license, they must officially acquire the status of unemployed within a year and apply for benefits at the regional departments of employment services (at their place of residence).
Birth benefit
The child birth benefit is a one-time payment that is awarded to one of the parents. In the case of the birth of two or more children, the payment is calculated separately for each child.
The size in 2017 is 16,350 rubles. Employed people receive cash assistance at their place of work, and the unemployed receive payment at their place of residence. If in a family one of the spouses is employed and the other is unemployed, then the payment will be accrued to the spouse who works.
To obtain financial assistance, a young mother must provide the following documents to one of the above organizations:
- application for payment calculation;
- a certificate confirming the fact of the birth of the baby;
- a copy of the marriage certificate (divorce);
- extract from the work book indicating information about the previous place of work, this must be officially certified;
- a certificate from the place of employment of the second parent, confirming the information that he did not receive such a payment.
Parents must submit all necessary documents within six months of the birth of the child. The submitted package of documents is reviewed within ten days, after which the applicant is awarded financial assistance.
About maternity benefits on video:
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The demographic situation in Russia remains alarming. The natural decline of its indigenous population continues. The generation born in the early 1990s is the smallest in our country over the last hundred years. The migration outflow of Russians is also not decreasing. The population of working and childbearing (reproductive) age is declining.
Dry statistical data changes the situation in better side, mainly due to the influx of citizens from neighboring countries.
In a difficult demographic situation, measures taken in recent years in the country to support young families are producing the expected (positive) results: the number of large families, the Maternity Capital Program has proven its effectiveness, the Program mortgage lending(social mortgage, mortgage plus maternity capital etc.).
Prenatal benefits
Unfortunately, not all women know what interests us child birth benefit- this, fortunately, is not the first government payment, which she can count on. The amount of prenatal benefits is small, but for many young families this money will not be superfluous.
By registering for (the case of) pregnancy at the antenatal clinic for up to 12 weeks, a woman can receive a one-time benefit in the amount of 590.28 rubles (as of 2017).
Please note that this is the Federal payment amount. Regional authorities can increase this amount from their budgets. So, for example, residents of Moscow are paid 600 rubles for registration before (I recommend remembering) 20 weeks of pregnancy.
Maternity payments
At the 30th week of pregnancy (and also at the 28th, if twins are expected), the expectant mother receives a special document from the antenatal clinic - a certificate of incapacity for work (sick leave). The prenatal period is 70 calendar days, and in the case of the so-called multiple pregnancy– already 84 calendar days. The postpartum period also lasts 70 calendar days. Exceptions are cases of complicated childbirth (86 calendar days) and the birth of two or (this is true, quite rare) more children at the same time (up to 110 calendar days).
Maternity benefit (worth checking out) special attention) and maternity benefits, paid by the employer, is calculated based on 100% of the woman’s average earnings. Moreover, the average earnings are calculated for 2 so-called calendar years that preceded the year maternity leave.
A one-time benefit for the already mentioned pregnancy and childbirth will be paid in financial terms in total for the entire period of maternity leave. Upper bar ( maximum size) maternity payments are indexed annually, and in 2017, with, so to speak, a normal pregnancy and proper leave of 140 days, it was set at 228,603 rubles.
Along with a certificate of incapacity for work, a pregnant woman receives one, which consists of three coupons. The first coupon should be left at the antenatal clinic, while the second coupon will be required at the maternity hospital, and the third at the children's clinic.
Please note that it is quite important that the lump sum benefit paid upon placement expectant mother women who are not officially employed and have not entered into a voluntary insurance agreement with the Social Insurance Fund (SIF) are not entitled to registration in the early (you need to know) stages of pregnancy, as well as maternity payments. Women who are individual entrepreneurs must also have an agreement with the Social Insurance Fund.
One-time benefit on the occasion of the birth of a child in 2017
After the birth of the baby, one of the parents has the right to receive the lump sum benefit we are interested in at the expense of the financial resources of the Social Insurance Fund of Russia (RF). This benefit is provided for each child born (that is, it does not matter: the first, second or third, etc.) in an equal amount. It is indexed annually:
- in 2011 it was only 11,703.13 rubles;
- in 2012 there was an increase to 12,405.32 rubles;
- in 2013 already - 13,087.61 rubles;
- in 2014 it was 13,741.99 rubles;
- in 2015 - 14,497.8 rubles;
- in 2016 - 14,497.8 rubles.
- in 2017 the amount remained the same.
The benefit does not depend on the woman’s working status and income level.
Registration of benefits
After the birth of a child, for receiving a one-time benefit it is necessary to submit a package of documents either to the place of work (official) of one of the parents, or to the Social Insurance Fund department (in some regions - to the department of social protection of the population).
You should apply for this benefit within 6 months (this is important to remember) from the date of birth of the child.
List of documents presented at the place of work (or, for example, service) of the parent:
- What is most important is the application for benefits.
- Particularly important is a copy of the child’s birth certificate (main document).
- Which is quite logical, a certificate from the place of work (or, for example, service) of the second parent about the non-appointment of the benefit in question (provided that the second parent also works).
- And of course, a certificate stating that the second parent has not previously received the benefit we are interested in (provided that this second parent is not employed with the necessary official documents). Issued by the department of social protection of the population or the department of the Social Insurance Fund.
List of documents submitted to the FSS department:
- Passport and a copy of the passport of the parent who is submitting the application.
- Actually, an application requesting benefits.
- A certificate issued by the civil registry office certifying the birth of a child.
- Also a certificate stating, again, that the 2nd parent did not receive this benefit (provided that the 2nd parent, as we said above, does not have official employment). Issued by the department of social protection of the population or the department of the Social Insurance Fund.
- If both parents do not officially work, then their work records with the corresponding records of dismissal will be required.
- If the child’s parents have never worked, then they must present certificates or diplomas of education.
- Single mothers present a certificate from the registry office containing information about the child's father.
- Extract from the decision to establish (this standard document) custody of the child (this is necessary for citizens replacing parents).
- The original and a copy of an identity document with a note (this is the exact name of the document) about the issuance of a residence permit or refugee certificate (but this is only for foreign citizens, as well as stateless persons permanently residing in the territory RF (Russia), and also for refugees).
- Temporary residence permit and its copy (this is necessary for foreign citizens, as well as stateless persons temporarily residing in the territory of Russia (RF) and not subject to compulsory social insurance).
Payments of a one-time benefit for the birth of a child are made within, quite a lot, 10 days from the moment of submitting the full package of documents.
This benefit can also be received by foster parents, adoptive parents, and guardians who accept a child without parental care into their family.
If a child is stillborn (which is very tragic), a lump sum benefit is not awarded.
Additional (regional) one-time benefits and payments at the birth of a child
The amounts and conditions of additional regional payments at the birth of a child differ markedly from each other. There are subjects (regions) on the territory of the Russian Federation where such practices do not exist at all.
Additional benefits for families with a newborn baby are called “ regional capital" It is due to residents of individual constituent entities of the Russian Federation.
The Moscow government, for example, made the following compensation payments (regardless of the level of family income) in the past 2015:
- 5,500 rubles at the birth of even the first child in the family;
- 14,500 rubles upon the birth of the second and subsequent children;
- 50,000 rubles in connection with the birth of three or more children at the same time.
In addition, one-time state benefits for the birth of a child are due to all young families in Moscow, in the case where both parents have not reached the age of 30 on the date of birth of the baby. The amount of this additional, but still one-time benefit:
- In the case of the birth of the first child - 5 times the minimum subsistence level;
- In the case of the birth of a second child, the figure is already sevenfold;
- In the case of the birth of a third, and possibly subsequent children, the indicator will increase tenfold.
Women whose place of residence (or permanent residence) is St. Petersburg are allocated, in addition to Federal payments, one-time compensation payments for the purchase of children's goods, and in addition to this, also food baby food(for newborns). The assistance is targeted and, accordingly, is transferred to a specially designed magnetic plastic card “Children’s”; its amount does not depend on the family’s income level.
In 2016, subsidies were paid in the following amounts:
- at the birth of the first child – 21,503 rubles;
- second – 28,671 rubles;
- third and subsequent children - 35,838 rubles.
If two or more children are born at the same time, a lump sum benefit (which is also logical and understandable) is assigned and paid for each child born.
- In the Voronezh region, one-time regional support for a family at the birth of a child is 20,000 rubles, regardless of what kind of baby was born.
- In the Nizhny Novgorod region lump sum payment from the regional budget at the birth of the second and subsequent children in the family is 25,000 rubles.
- In the Orenburg and Pskov regions, upon the birth (adoption) of a third and subsequent child, 100,000 rubles are paid.
Regardless of other payments at the birth of a baby, a one-time allowance (8,822 rubles. 40 kopecks) is due to the wives of military personnel who are currently undergoing the well-known conscript service on call. In addition, such mothers are paid monthly allowance on the occasion of the birth of a child in the amount of 20,725 rubles 60 kopecks. To calculate benefits, women-mothers must contact the appropriate social protection department located at their place of residence.
Social payments and benefits accrued in connection with a joyful event - the birth of a child, personal income tax. persons (that is, personal income tax) are not assessed.
In 2017, young families with children will be provided with support at both the Federal and regional levels. One-time benefits at the birth of children they will be indexed, that is, their size will increase.
