• Sick leave after caesarean section. Sick leave period after caesarean section

    19.07.2019

    Women, upon their application and on the basis of the issued in the prescribed manner certificate of incapacity for work, maternity leave of 70 is provided (in case multiple pregnancy- 84) calendar days before birth and 70 (in the case of complicated births - 86, for the birth of two or more children - 110) calendar days after birth with payment of state social insurance benefits in the amount established by federal laws.

    The maximum duration of sick leave extension after a cesarean section for a singleton pregnancy is 16 days, and for a multiple pregnancy - 54 days (the “complication” of childbirth in the form of a cesarean section is not taken into account here, since it is believed that multiple pregnancy is a “complication” in itself).

    How to extend sick leave after a caesarean section? For how many days and how is additional sick leave paid?

    1. Determine the amount of average wages two years of work prior to going on maternity leave.
    2. Multiply the average salary by 24 months.
    3. Divide the resulting amount by 731 days.
    4. Multiply the resulting number by 156 for complicated births and 194 for multiple pregnancies.

    Planned caesarean section is discussed long before birth. At this point, both the mother and the doctor already know the circumstances that may suggest surgical intervention. As a rule, this is a threat to the health of the mother or child (tight entanglement, problems with the cardiovascular system, malpresentation, myopia high degree and so on).

    How many days is sick leave for caesarean section?

    • Labor Code of the Russian Federation (Article 255);
    • Law “On compulsory social insurance..." dated December 29, 2006 No. 255-FZ (Chapter 4);
    • by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n (section 8);
    • Law of the Russian Federation “On Social protection of persons affected by the consequences of the Chernobyl disaster" dated May 15, 1991 No. 1244-1.

    Maternity benefits are paid for the period of maternity leave. The procedure for calculating maternity benefits (maternity benefits) in 2017 will remain unchanged, the same as last year - based on average earnings for 2 years calendar years, but taking into account new limits (limit values ​​of the base for calculating insurance contributions to the Social Insurance Fund). For working women, maternity benefits are set in the amount of average earnings.

    When is an additional sick leave issued after a caesarean section?

    In some cases, a woman in labor is entitled to receive additional sick leave and this happens with prolonged recovery period after operation. In addition, poor tests after childbirth, as well as problems with suture healing, may be an indication for a sick leave. In such a situation, the doctor can extend the patient’s sick leave if caesarean section and increase it by 16 days. This will serve the patient as a kind of compensation for complicated childbirth, as stated in the labor code.

    The birth of a child can take place by planned or emergency caesarean section. If a planned operation was performed, sick leave is not always issued. This is done by the doctor who directly delivered the woman. When a patient is discharged from a medical institution, her condition is assessed by a gynecologist. If he considers that the operation was complicated, the woman will be given additional sick leave for a caesarean section.

    Sick leave period after caesarean section

    1. Entries are made in printed capital letters.
    2. Use black paste, gel or capillary pen.
    3. Entries must not extend beyond the cells.
    4. If there are errors in filling out, a new form is issued to replace the damaged document.
    5. The stamp is affixed in the upper corner on the right side.
    6. Additional stamps are placed carefully; the main inscription should not be covered.
    7. You can fill out the form by hand or print it using a computer.
    8. The signatures and titles of doctors and other medical workers must be legible.

    During a planned operation, the responsible doctor decides whether to give additional days of rest or not. The doctor who delivered the baby is responsible for making the decision. The woman’s condition after the intervention is assessed. An obstetrician-gynecologist evaluates the general condition and gives a conclusion whether the birth was difficult or not.

    How many days does maternity leave last?

    A certificate of incapacity for work is issued at once, immediately for the entire period established by law. If the birth turns out to be difficult, the sick leave is extended by 16 days, that is, the postpartum period is 86 days (Part 1 of Article 255 of the Labor Code of the Russian Federation), and the total period of incapacity for work is 156 days. The list of factors in the presence of which childbirth is classified as complex is given in the instructions of the Ministry of Health of the Russian Federation “On the procedure for providing postpartum leave for complicated childbirth” dated April 23, 1997 No. 01-97. According to this instruction, complications include premature birth of a child, therefore, if delivery occurred between 22 and 30 weeks of pregnancy, sick leave is opened from the date of birth for 156 days immediately.

    The prenatal period of incapacity for women expecting two or more children (in case of multiple pregnancy) is 84 days, and the postpartum period is 110 days, so sick leave for such mothers is issued at 28 weeks of pregnancy for a total of 194 days (Part 1 of Article 255 of the Labor Code of the Russian Federation). If multiple pregnancy was detected directly during childbirth, then the 140-day sick leave issued at 30 weeks is extended by another 54 days (clause 47 of order No. 624n). Thus, the total duration of disability, even in the case of late detection of multiple births, becomes equal to the 194 days provided for by law.

    Peculiarities of calculating maternity benefits in case of complicated childbirth

    As we indicated above, when the organization’s accounting department receives an additional certificate of incapacity for work in connection with complicated childbirth, it is necessary to accrue additional maternity benefits. In the 1C: Salaries and Personnel Management 8 program, this operation must be reflected as follows.

    • the transition period has ended, and the woman does not have the right to choose the option for calculating benefits (the calculation period is two calendar years preceding the year of the start insured event);
    • as before, if a woman’s insurance period at the time of the insured event—the start of maternity leave—is less than 6 months, the monthly earnings are assumed to be equal to the minimum wage;
    • periods excluded from the calculation period are entered.

    How much do you pay for sick leave for pregnancy after cesarean section?

    Next in the photo you can see a sample of filling out a certificate of incapacity for work: So, a working woman in connection with pregnancy and subsequent childbirth has the right to be paid by the employer maternity leave upon presentation of a correctly executed sick leave certificate.

    The concept of “complicated birth” includes not only a cesarean section, but also a birth that ended with the application of obstetric forceps or a vacuum extractor, severe anemia requiring a blood transfusion, eclampsia, premature birth after 30 weeks, endometritis after childbirth and many serious general diseases of the woman.

    In what cases can sick leave be extended?

    To improve health for diseases that are not classified as severe, they give from 3 to 15 days. This is the period for which the doctor issues a certificate of incapacity for work. If recovery does not occur during this period, in agreement with the medical commission, the bulletin is extended for another 15 days. You can “ballot” longer in the following cases:

    Until 2012, the old standards for extending sick leave were in effect, according to which only the opinion of the attending physician was sufficient to extend the notice. The specialist could independently increase the validity period of the temporary disability certificate by 10 or 30 days. Such powers of doctors gave the green light for illegal actions related to the purchase of “fake” sick leave. Therefore, starting from 2012, only a commission can renew an expired primary ballot.

    How much does a sick day cost after a caesarean section in 2018?

    Pregnancy and childbirth are a whole stage in a woman’s life, which radically changes her usual way of life. During pregnancy, new habits appear, a different body shape, hormonal background and mood. As the age increases, it becomes more difficult to walk, caring for one’s own health and the health of the unborn baby comes to the fore, and work and the world retreat to the second. All thoughts and actions are dedicated to the future baby. To ensure optimal comfort, care for the health and routine of the pregnant woman, all working women are issued a certificate of incapacity for work during pregnancy and childbirth. If a woman is expecting one child, then she is given 140 days (70 days before giving birth and 70 days after giving birth).

    In addition, specialists can decide on the need for emergency surgery if there is a threat to the life of the mother or child. Issuance of sick leave The birth of a child can take place by planned or emergency caesarean section. If a planned operation was performed, sick leave is not always issued. This is done by the doctor who directly delivered the woman.

    27 Jul 2018 172

    The article tells you how many days sick leave is given after a caesarean section and explains the nuances of payment.

    General information

    When a woman cannot give birth to a child in the usual way, a caesarean section can be used to solve the problem. Thanks to this operation, problems for mother and child can be avoided. Advances in modern medicine allow the procedure to be performed without pain. Medical intervention does not pose a danger to mother and child. The doctor prescribes the procedure as planned if the expectant mother has health problems. For example, problems are found with cardiovascular system or the cause is improper diligence.

    The operation is indicated when normal childbirth is life threatening expectant mother and baby. The doctor schedules an operating day. A date is set two weeks before the expected birth.

    Complex operations are performed during an emergency caesarean section. The doctor decides to provide emergency assistance, if there is a threat to the life of the woman and baby.

    Legal regulation

    The issue of providing social guarantees is regulated by several legal acts.

    Algorithm for issuing a ballot

    During a planned operation, the responsible doctor decides whether to give additional days of rest or not. The doctor who delivered the baby is responsible for making the decision. The woman’s condition after the intervention is assessed. An obstetrician-gynecologist evaluates the general condition and gives a conclusion whether the birth was difficult or not.

    Important! The total number of sick days is seventy. It is allowed if the woman in labor does not feel well, the suture is healing slowly, or the test results are poor.

    A woman gets an additional sixteen days if the birth was complicated. The benefit is given by Art. 255 Labor Code.

    Read also Number of sick days paid per year

    Not every medical specialist can decide how long sick leave after a caesarean section is for. The decision can be made by an obstetrician-gynecologist, paramedic or general practitioner.

    When is the ballot given?

    The standard time off from work is one hundred and forty days. Seventy days are allocated for preparation for childbirth and another seventy for the birth itself and caring for the baby.

    Sick leave after a cesarean section is extended if the woman had a multiple pregnancy up to one hundred and ninety-four days.

    Eighty-four days are given before the birth has passed, one hundred and ten days are allowed to be taken after the birth has passed.

    Documents for issuing a document on incapacity for work

    You need to prepare three documents in advance: passport, birth certificate and insurance policy. It is also advisable to have a photocopy of your passport.

    If a woman has one certificate of incapacity for work, then she can receive a second one. The document is written by the doctor who delivered the child, who is aware of the complexity of the procedure.

    A sick leave is issued if the pregnancy is at least thirty weeks old. From twenty-eight weeks the form opens for multiple pregnancies.

    How to fill out the form

    The main and additional sick leave are filled out on a special form with watermarks. The basic rules for filling out have been approved by the Ministry of Health and Social Development. Order No. 624n was adopted in June 2011.

    8 rules for filling out ballots:

    1. Entries are made in printed capital letters.
    2. Use black paste, gel or capillary pen.
    3. Entries must not extend beyond the cells.
    4. If there are errors in filling out, a new form is issued to replace the damaged document.
    5. The stamp is affixed in the upper corner on the right side.
    6. Additional stamps are placed carefully; the main inscription should not be covered.
    7. You can fill out the form by hand or print it using a computer.
    8. The signatures and titles of doctors and other medical workers must be legible.

    The slightest spelling errors lead to the employee being denied benefits.

    The additional bulletin is submitted to the HR department no later than one month after the birth. The woman does this on her own or through a proxy. In order for the employer to agree to pay for additional days of leave, an application must be written. The application is accompanied by a sick leave certificate.

    Read also Actions in a situation where a sick leave certificate is lost

    4 main points of the statement:

    • dates when vacation begins and ends;
    • details of the document on incapacity for work;
    • first name, last name and patronymic of the applicant;
    • signature.

    The application serves as the basis for issuing an order. Two copies of the order are drawn up. Then payment is made. In addition to the order, information is supplemented in the employee’s personal card and time sheet.

    You can find out whether an application for additional leave is being written or not in the company’s personnel service. Sometimes one application for leave is enough.

    How to find out the benefit amount

    The earnings received by a woman over two years affect the amount of payments.

    4 steps for calculations:

    1. Determine the average income for two years.
    2. Multiply the average income by twenty-four months.
    3. Divide the amount by seven hundred thirty-one days.
    4. Multiply the resulting number by one hundred and fifty-six if the birth was complicated. In the case of the birth of two or more children, you need to multiply by one hundred and ninety-four.

    The law does not establish the exact deadline for transferring payments. But the courts decide that the benefit must be transferred no later than thirty calendar days from the date of filing the application.

    Nuances

    If a woman becomes pregnant again while on maternity leave, she is given another leave. Social guarantees are preserved when a woman goes from maternity leave to maternity leave.

    Not only the birth of your child gives you the right to benefits. When adopting children, rest is also entitled if the child is under three months old.

    If a woman decides to accept two or more children into the family, then the vacation time is extended. Instead of seventy, you can get one hundred and ten days.

    5 important nuances of filling out the ballot:

    1. The disability code is indicated with the numbers “05”. The code is placed in the appropriate field on the form. The code “020” is entered when additional days of rest are given.
    2. Information about registration in early dates, if the expectant mother went to the antenatal clinic early.
    3. When is the release date written? labor activity, is written thirty or twenty-eight weeks before the expected birth.
    4. The end date of the rest period is indicated.
    5. The benefit amount is not indicated, since the payment is made by the Social Insurance Fund.

    It does not matter where the woman permanently resides. The bulletin is issued by the institution where the birth took place.

    How long is sick leave for pregnancy and childbirth? - most frequently asked question, asked by the expectant mother. For what period is a certificate of incapacity for work issued in a standard situation and how long it is extended in case of complications, find out in the material.

    Duration of sick leave for pregnancy and childbirth - 140 days

    The timing of the issuance and duration of the pregnancy and childbirth bulletin (B&R) is regulated by the law “On Compulsory Social Insurance” dated December 29, 2006 No. 255-FZ, labor legislation (Article 255 of the Labor Code of the Russian Federation), and Order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n.

    According to the above acts, sick leave according to BiR is issued to a woman at 30 weeks of pregnancy for 140 days: 70 - before the expected date of birth of the child and 70 - after. The bulletin is issued once for the entire period of sick leave according to BiR.

    Number of days of sick leave after complicated childbirth

    In a situation of complicated childbirth, sick leave is extended by 16 days (the prenatal period is also 70 days, and the postpartum period is 86 days). A complication is the birth of a child at 22-30 weeks. IN in this case a disability certificate is issued for 156 days from the date of birth.

    If a woman is carrying more than 1 child and this fact is established before labor activity, the sick leave period increases to 194 days: 84 before and 110 after the birth of the child. The ballot is issued at 27 weeks of pregnancy.

    If multiple pregnancy was established during labor, then a continuation of the previously issued sick leave for another 54 days is issued.

    When does sick leave expire for a caesarean section in 2016?

    A caesarean section is a complicated birth (clause “c” of the Ministry of Health instructions dated 04/23/1997 No. 01-97). In this situation, another ballot is registered - for a period of 16 days. That is, the sick leave period is 70 days before and 86 after the birth of the child.

    In the case of complicated childbirth, it is important to pay attention to the correctness of filling out the certificate of incapacity for work. Often it is formalized as primary. But this is not true. Since there is only one insured event, the additional sheet should be a continuation of the original bulletin.

    Sick leave period for pregnancy and childbirth lasts 140 days in a normal pregnancy and 194 in a multiple pregnancy. Russian legislation it is possible to extend the initial bulletin by 16 days in case of complicated childbirth.

    Sick leave after caesarean section

    I had a premature birth, so my sick leave was also extended. The sick leave was prescribed by the doctor who was in charge of the pregnancy. Be sure to make sure that new form the sick leave indicated that this was an extension of the previous one and the number of the previous sick leave was entered. This was not indicated to me right away and I had to go to work twice. We paid immediately as soon as I received the corrected one.

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    The regulatory framework for the duration and procedure for issuing sick leave in connection with the upcoming birth of a child has been established:

    • Labor Code of the Russian Federation (Article 255);
    • Law “On compulsory social insurance..." dated December 29, 2006 No. 255-FZ (Chapter 4);
    • by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n (section 8);
    • Law of the Russian Federation “On Social protection of persons affected by the consequences of the Chernobyl disaster" dated May 15, 1991 No. 1244-1.

    So, let's take a closer look, how long does sick leave last?after childbirth and how much - before this event.

    Sick leave for childbirth - how many days are given in a standard situation and in case of complications?

    In general, while waiting for a child, sick leave is opened at 30 weeks for a period of 140 days: 70 - before the expected date of birth and 70 - after (part 1 of article 255 of the Labor Code of the Russian Federation, clause 46 of order No. 624n). Before 30 weeks, sick leave for the expectant mother is issued in the case provided for by the Law of the Russian Federation No. 1244-1 (Clause 6, Part 2, Article 18), that is, this is possible for women living in areas affected by the accident at the Chernobyl nuclear power plant. The prenatal period for such pregnant women is 90 days - which means they are issued sick leave at 27 weeks. total term in 160 days.

    A certificate of incapacity for work is issued at once, immediately for the entire period established by law. If the birth turns out to be difficult, the sick leave is extended by 16 days, that is, the postpartum period is 86 days (Part 1 of Article 255 of the Labor Code of the Russian Federation), and the total period of incapacity for work is 156 days. The list of factors in the presence of which childbirth is classified as complex is given in the instructions of the Ministry of Health of the Russian Federation “On the procedure for providing postpartum leave for complicated childbirth” dated April 23, 1997 No. 01-97. According to this instruction, complications include premature birth of a child, therefore, if delivery occurred between 22 and 30 weeks of pregnancy, sick leave is opened from the date of birth for 156 days immediately.

    How many days does pregnancy leave last for twins or more (i.e. for multiple pregnancies?

    The prenatal period of incapacity for women expecting two or more children (in case of multiple pregnancy) is 84 days, and the postpartum period is 110 days, so sick leave for such mothers is issued at 28 weeks of pregnancy for a total of 194 days (Part 1 of Article 255 of the Labor Code of the Russian Federation). If multiple pregnancy was detected directly during childbirth, then the 140-day sick leave issued at 30 weeks is extended by another 54 days (clause 47 of order No. 624n). Thus, the total duration of disability, even in the case of late detection of multiple births, becomes equal to the 194 days provided for by law.

    How long does sick leave last after a caesarean section?

    « If cesarean - how many days of sick leave?? - this question is often addressed to search engines. This is due to the fact that the legislative acts do not directly address the duration of the certificate of incapacity for work during a caesarean section. However, women who have undergone surgery have the right to count not only on the standard 140-day sick leave.

    Childbirth that ended with an operation is classified as complex, in accordance with paragraph “c” of the instructions of the Ministry of Health of the Russian Federation No. 01-97. Accordingly, we can talk about the duration of sick leave in this case as sick leave for complicated childbirth. How long will sick leave last for a caesarean section?. established in Part 1 of Art. 255 of the Labor Code of the Russian Federation and clause 48 of order No. 624n: after the operation, sick leave is extended by 16 days, and the total duration of disability becomes equal to 156 days.

    How can sick leave during pregnancy be extended for the required period?

    About, How long does sick leave last after childbirth?. it is not always possible to know in advance. That is why the legislator has provided options for extending the certificate of incapacity for work after childbirth has taken place. However, in practice, such an extension is not always completed correctly.

    Here's what you need to pay attention to:

    1. Extension of the maternity period is documented with a new sick leave certificate.
    2. The column “Cause of disability” is filled in with code “05” (maternity leave) or “020” (additional maternity leave).
    3. At the bottom of the sheet it should be indicated which sick leave it is a continuation of.

    The last point is very important, since registration of sick leave for extension as primary is incorrect. After all, there is only one insured event, which means there should also be one sheet. At the same time, the employer is obliged to accept extended sick leave, even if it is registered as primary, and employees of the social fund. insurance can only ask (and not oblige) the woman to apply for a correctly completed certificate to the medical institution again.

    How is sick leave paid after a caesarean section 2017

    Maternity benefits are paid for a period of maternity leave of 140 calendar days (70 before and 70 after childbirth) in the case of normal childbirth; 156 days (70 before and 86 after birth) for complicated births (for example, caesarean section); 194 days (84 before and 110 after birth) - in case of multiple pregnancy - the birth of two or more children. Maternity leave is issued at the place of work (service) upon presentation of a certificate of temporary incapacity for work (sick leave), which is issued to a woman in antenatal clinic at a period of 30 weeks (28 weeks for multiple pregnancies), which indicates the full number of days of leave (prenatal and postnatal).

    Since this topic is quite extensive, we decided to break it into three parts: maternity leave, payment at the birth of a child and child care allowance until the child reaches age. three years old. The head of the department helped us understand all the intricacies of calculating maternity benefits cash payments and compensation of the Labor Department and social protection population Tatyana Ignatenko. Not only working women, but also the unemployed, as well as students and entrepreneurs can count on such assistance.

    Benefits for women during pregnancy and maternity leave

    The existing system of state support for families with children provides for the provision of several types of social payments for women on the occasion of pregnancy and childbirth. Their basic fixed sizes established in 2015, will be additionally indexed from February 1, 2017 in accordance with last year’s actual inflation, and for the current year 2017, the indexation of benefits will be carried out no earlier than 02/01/2017. The procedure for calculating and timing of payments to pregnant women is provided for by Federal Law

    “On state benefits for citizens with children”

    (social insurance benefits at the place of work or in the Social Insurance Fund and budget maternity payments from Social Security for those not working). In the case of the birth of one child - 70 days before birth and 70 days after birth (or 86 “postpartum” days in case of complications during childbirth - cesarean section, birth trauma, etc.). For the birth of two or more children - 84 days before birth and 110 days after. The benefit includes payment for all days of maternity sick leave in the amount of 100% of the average earnings of the expectant mother for the previous 2 years.

    Legislation on maternity leave: Key aspects

    Maternity leave is given to a pregnant woman to prevent complications of pregnancy and upcoming birth. On maternity leave, a woman gets the opportunity to take care of herself and her unborn child, to avoid overexertion and stress at work, to prepare for childbirth and receive information about caring for a newborn, etc. The state does not provide for payment for maternity leave and simultaneous work.

    Payments and benefits for pregnancy and childbirth 2017 (maternity benefits)

    In 2017 minimum size Maternity benefits for a normal pregnancy from one employer will amount to RUB 34,521.20. and the maximum is RUB 266,191.80. (with a vacation of 140 days). You can read how to calculate maternity benefits in 2017 and write an application in this article (with examples). Personal income tax is not withheld from maternity payments. 70+70 calendar days (before childbirth + after childbirth); 70+86 calendar days in case of complicated childbirth; 84+110 calendar days for the birth of two or more children. Maternity leave is calculated cumulatively and is provided to a woman completely regardless of the number of days actually used before giving birth, for example, next vacation. For working women subject to compulsory social insurance, maternity benefits are set at 100% of average earnings.

    Sick leave for pregnancy and childbirth

    See also: Registration of sick leave Filling out sick leave Calculation and payment of sick leave Length of service for calculating sick leave Sick leave for child care One-time for 140 calendar days (70 days before childbirth + 70 days after birth). In case of multiple pregnancy - for 194 calendar days (84 days before birth + 110 days after birth). It happens that a woman first refuses to receive sick leave for pregnancy and childbirth, continuing to work, and then again turns to the medical organization and thus misses the specified deadlines.

    Another 16 days before maternity leave: initial sick leave or continuation?

    All companies and individual entrepreneurs need to submit some kind of statistical reporting. And there are so many forms of this reporting that it’s not surprising to get confused in them. To help respondents, Rosstat has developed a special service. using which you can determine what statistical reporting needs to be submitted to a specific respondent. However, unfortunately, this service does not always work correctly. The Tax Service has changed its position regarding filling out field 101 “Payer Status” in payments for the transfer of insurance premiums.

    New rules for issuing sick leave have come into force

    The government has set out a new version of the instructions regulating the issuance of medical leave certificates. The amendments apply to employers and employees of any enterprises, institutions and organizations. We are talking about intentionally causing harm to one’s health, loss of ability to work after committing a crime, undergoing compulsory treatment by a court decision (with the exception of mental disorders), staying in prison or undergoing a forensic medical examination. A “sick leave” is not issued if the employee has submitted false documents or neglects medical and rehabilitation services.

    Sick leave certificates in Ukraine in 2017: issuance, payment procedure and taxation

    To receive disability benefits, you must call your local doctor on the first day of your health deteriorating. A sick leave certificate is issued at the clinic at the place of residence. The certified sick leave is provided to the human resources department, and then to the accounting department for calculating payment. In the case of hospital treatment, the date of opening of the sick leave is considered to be the date of hospitalization. The registration and issuance of a certificate of incapacity for work is carried out by the attending physician of the hospital or the head of the department.

    1. Maternity leave. (average salary for 12 months * 4.2 (or 4.7 in case of cesarean section or twins)). 100,000 *4.2 = 420,000 tenge, minus pension contributions of 10% (will be transferred to your Pension Fund), for issue = 378,000 tenge. Issued before childbirth if you have a sick leave certificate from the antenatal clinic. Nothing is given to the unemployed. 2. One-time benefit 30 MCI. 1 MCI (for 2010) = 1413 * 30 = 42390 tenge.

    Maternity leave under the new law

    The concept of “maternity leave” does not exist in legal practice. This is how people talk about vacation when a woman is going to become a mother. Maternity leave; Leave to care for your child until he reaches 1.5 years of age; Leave to care for your child until he reaches 3 years of age. The right to maternity leave in 2017 is guaranteed to every woman under Art.

    Maternity benefit in 2017

    Maternity benefits are paid for the period of maternity leave. The procedure for calculating maternity benefits (maternity benefits) in 2017 will remain unchanged, the same as last year - based on average earnings for 2 calendar years, but taking into account new limits (limit values ​​of the base for calculating insurance contributions to the Social Insurance Fund ). For working women, maternity benefits are set in the amount of average earnings.

    Consultation with a Social Insurance Fund specialist

    How are benefits calculated, what to do if the employer violates the deadlines for submitting data to the Social Insurance Fund, how should sick leave be paid if an injury was sustained while intoxicated?

    An urgent agreement was concluded with the organization employment contract. Will I be fired while on maternity leave because the employee who was retained leaves? workplace? What will the benefit amount be? If you are fired while on maternity leave (that is, your fixed-term employment contract will be terminated upon the return to work of the employee who retained the job) and you are classified as unemployed citizens, then the monthly care allowance for the child will be assigned and paid by the territorial social security authority at your place of residence.

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    maternity leave for caesarean section

    Maternity leave for caesarean section

    In general, the situation is this: a day after being discharged from the 1st maternity hospital, I came back with high temperature. I was examined and sent to a gynecologist for curettage. Afterwards I spent 4 days in a day hospital. A month later, I went for an examination to the local gynecologist, where she said that I should have been given a sick leave for 2 weeks.

    (Article 255: Women, upon their application and on the basis of a certificate of incapacity for work issued in the prescribed manner, are provided with maternity leave for a period of 70 (in the case of multiple pregnancy - 84) calendar days before childbirth and 70 (in the case of complicated childbirth - 86.

    How to apply for an extension of maternity leave?

    Employee Petrova has been on maternity leave (on sick leave for pregnancy and childbirth) since 08/05/2013. until December 22, 2013. The order for prenatal and postnatal leave was made from 08/05/2013. until December 22, 2013 Petrova also brought a sick leave certificate, because... the birth was by caesarean section, from 12/23/2013. to 01/07/2013.

    Do we still need to make an order to extend Petrova’s maternity leave? Or just take sick leave and take out up to 1.5 years of leave from 08.

    C-section

    Caesarean section is a surgical operation. in which the baby is removed from the pregnant woman's uterus through an incision in the abdomen. According to statistics, for every 6-8 women who give birth on their own, there is one who undergoes a caesarean section.

    The word "Caesar" is the Greek form of the Latin "Caesar" (monarch, ruler). It is believed that the name of this operation is directly related to Gaius Julius Caesar himself. According to legend, the mother of the future Roman emperor died during labor pains.

    How long does it take to go on maternity leave? Legal aspect

    Every woman, when getting a job, should know the requirements provided for by current legislation. Russian Federation the employer's responsibilities towards her. In particular, it is necessary to understand how long it takes to go on maternity leave in the event of pregnancy and what benefits and payments are due.

    According to Labor Code In the Russian Federation, in order to be granted maternity leave, a pregnant woman must provide a written application at her place of work.

    Will I be paid for 16 extra days off after a caesarean section?

    Of course, if you provide sick leave, you will be paid for an additional 16 days of maternity leave. Please note, there is a small nuance for those whose earnings vary, i.e. not constant from month to month. For 16 days you will be paid based on the average daily earnings calculated to pay you maternity benefits (the money you received in connection with going on maternity leave).

    Peculiarities of calculating maternity benefits in case of complicated childbirth

    Before maternity leave, the accounting department accrues benefits to the maternity leaver for the entire period of leave. However, in the event of a complicated birth, the maternity hospital will issue the woman an additional certificate of incapacity for work for 16 calendar days, which will also need to be paid.

    Childbirth considered complicated is listed in the Instruction of the Ministry of Health of Russia dated April 23, 1997 No. 01-97. This multiple births; births accompanied by obstetric operations: caesarean section, births in women with heart disease, etc.

    According to the law

    The duration of maternity leave is 70 calendar days before childbirth (for multiple pregnancies - 84 days) and 70 days after (for complicated ones, for example, with a caesarean section - 86 days; for the birth of two or more children - 110 days). To apply for leave, you must bring to the company a sick leave certificate issued at the antenatal clinic where you are being monitored for pregnancy.

    Maternity benefit

    The expectant mother is entitled to maternity leave and benefits. How to correctly apply for maternity benefits, and how much money is due to a woman during this period? Consulted by Elena Krasavina, lawyer.

    Many expectant mothers are worried about social security payments. How to receive maternity benefits, fill out the documents correctly and submit them to the social security authorities in a timely manner? However, more about all this.

    Maternity leave is provided to every woman who presents the employer with documents confirming her pregnancy. At the same time, the young mother has the right to use only part of this leave, and then the grandmother can go on maternity leave.

    Every woman living and working in Russia can go on maternity leave related to her pregnancy and the birth of her baby. Few people know that the entire period of maternity leave is divided into several parts.

    There should be a note that the birth was complicated.

    • Certificate of birth of the baby.
    • The woman must submit these documents to the chief physician. He, in turn, must close or extend his sick leave. Since the benefit must be paid and processed by the employer, along with the above documents you should prepare:
    1. Certificate of early registration of a pregnant woman up to 12 weeks.
    2. Application for maternity leave.

    As a rule, only these documents are required. But the employer has the right to request others. For example, information about an open bank account where funds will need to be transferred.

    Extension of sick leave for pregnancy and childbirth

    Deadlines for submitting documents for registration of additional sick leave and benefits for complicated childbirth. The registration of sick leave is carried out by the chief physician, and the registration of benefits is carried out by the employer or the social security service (if the citizen was fired). A woman must contact them in person, with all the collected documents.

    Attention

    There is no clear deadline for submitting documents to extend sick leave. If you were on inpatient treatment in a medical institution, the sick leave will be extended automatically.


    Info

    If you came to see a gynecologist, the sick leave will still be extended by the head physician. 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 her employer. It usually indicates what the period of maternity leave is. How formerly a woman submits the document, the better.

    Ipc-zvezda.ru

    The attending physician must sign and the chief physician must sign and seal. Remember: if the sheet is extended, the doctor will write this information into the document.
    The reason for the extension must also be stated. The form of a certificate of incapacity for work in 2018 looks like this: Examples of a completed document: Features of filling out a certificate of incapacity for work for pregnancy and childbirth: List of documents for issuing an additional sick leave and receiving benefits for complicated childbirth In order to receive additional sick leave and benefits for complicated childbirth, you need to collect package of documents. It will include the following papers:

    1. Passport, original and photocopy.
    2. A copy of the sick leave certificate - certificate of incapacity for work.
    3. Pregnant woman exchange card.

    Peculiarities of calculating maternity benefits in case of complicated childbirth

    1. Employer.
      In the case when a citizen is registered in the state, she is officially settled.
    2. States. The Social Security Service handles payments. If a woman quits her job due to at will or the company she worked for while pregnant was liquidated.

    No body or person has more rights to pay benefits for complicated births.

    Important

    How to calculate benefits for complicated childbirth - instructions and example of calculation Maternity benefits for complicated childbirth are calculated in the same way as for normal childbirth. In 2018, only some indicators changed, and the calculation formula remained the same as before.

    How much does a sick day cost after a caesarean section in 2018?

    • registration of sick leave on a standard form;
    • the sick leave must indicate: passport details of the woman to whom the sick leave is provided, the signature of the doctor who delivered the child, the date of issue, the date of birth and the method by which the delivery took place;
    • the seal of the medical institution should be in the upper right corner;
    • additional stamps should not overlap the main seal and other inscriptions;
    • the document should not contain corrections or errors;
    • when typing, the font must be standard;
    • all signatures must be easy to read.

    Next in the photo you can see a sample of filling out a certificate of incapacity for work: So, a working woman in connection with pregnancy and subsequent childbirth has the right to maternity leave paid by the employer upon presentation of a correctly executed sick leave certificate.

    How is sick leave issued after a caesarean section?

    Let's consider what is needed to calculate benefits for complicated childbirth: Step 1. Determine the amount of the citizen’s income for the last 2 years. In 2018, income for 2016-2017 is taken into account. Step 2. Calculate the average daily earnings of a woman using the formula: The amount received in “step 1” should be divided by 731. This is the number of days taken for the calculation this year. From this amount you can subtract exception days when the employee was on sick leave, on maternity leave, etc. Remember that if you get an amount less than 2017.81 rubles, then you should not use the calculated earnings in further calculations. The maximum will be taken into account. Step 3. Calculate the amount of the benefit using the formula: The data obtained from “Step 2” and the number of days that a woman in labor is entitled to by law are substituted into the formula. In our cases it is either 156 or 194 days.

    Postpartum rehabilitation. extension of sick leave after caesarean section

    Maternity leave is given to a pregnant woman to prevent complications of pregnancy and upcoming birth. How is sick leave paid after a caesarean section 2018 If you are fired while on maternity leave (that is, your fixed-term employment contract will be terminated upon the return to work of the employee who retained the job) and you will fall into the category unemployed citizens, then a monthly child care allowance will be assigned and paid by the territorial social protection authority at your place of residence.

    Maternity benefit: calculated from the rate Sick leave for pregnancy and childbirth for the period from 05/11/2018 to 09/13/2018 (126 calendar days) she submitted on 05/11/2018. The tariff salary (without allowances and increases) of the employee as of May 11, 2018 was 1,260 rubles.

    Sick leave period after caesarean section

    If the process is complicated, the mother and baby may develop diseases that can delay the rehabilitation process. To restore her health, a citizen may need Extra time. The law - Article 255 of the Labor Code of the Russian Federation - provides for several circumstances due to which time may be allocated for additional sick leave. Let's consider all situations. 1. Complicated childbirth with operations Complicated births will be considered to be those in which any surgical interventions were recorded. For example:

    1. The citizen underwent a caesarean section.
    2. A caesarean section was performed without a complete transection.
    3. An episiotomy was performed.
    4. Manual separation of the placenta.

    The rehabilitation period for the above operations should be extended.

    A sick leave certificate is issued from 30 weeks if there is one fetus, and from 28 weeks if there are two or more fetuses, since in case of multiple pregnancies, maternity leave is longer. In total, such leave lasts for uncomplicated pregnancy and childbirth 140 days, that is, 70 before and 70 after childbirth, and for multiple pregnancy - 194 days (70 + 14 days - before and 70 + 40 days - after childbirth).

    If a pregnant woman contacts medical institution after 30 weeks, she still receives sick leave, and the start of sick leave is counted from 28 or 30 weeks, depending on the number of fetuses (Article 255 of the Labor Code and Order of the Ministry of Health No. 624n). Article 255 of the Labor Code of the Russian Federation.
    Calculation formula

    • After cesarean section: CVD 2g*24/731*156.
    • CVD2g*24/731*194 – in case of multiple pregnancy (the CS performed is not taken into account here).

    ((Average salary for the last 2 years of work * 24 (months))/731 (days)) * 156 - if a cesarean section was performed (or 194 - if there was a multiple pregnancy). Payment for additional sick leave is made by the employer after the employee provides him with this document. The period for payment of sick leave, as well as the period for providing the employer with additional sick leave, is not established by law, but the Russian arbitrage practice indicates that when paying for sick leave, the rule has been that payment must occur, as well as the provision of documents, within a month from its issuance.

    • another obstacle in the way of the child, for example, fibroids in the cervical canal;
    • high probability of scar divergence from the previous CS;
    • conditions and pathologies in which a woman should not push: cardiovascular diseases, previous retinal detachment, kidney disease;
    • pathologies that arose during pregnancy, for example, eclampsia;
    • position of the fetus in which the independent exit of the fetus from the uterus is difficult: breech and transverse presentation;
    • several fetuses in the uterus;
    • genital herpes (CS is performed so that the child does not become infected when passing through the birth canal).

    Emergency CS is performed if labor management was expected naturally, but complications arose that required surgical removal of the fetus.

    Let's calculate what the size is maternity benefit during complicated childbirth in Felitsina:

    1. Total income for 2 years was: 180,000 + 30,000 + 240,000 = 450,000 rubles.
    2. Number of days in the billing period: 731 – 28 = 703 days.
    3. Average daily earnings are: 450,000 rubles. / 703 days = 640.11 rubles.
    4. Maternity benefit will be equal to: 450,000 rubles. x703 days = 99,857.16 rubles.

    When calculating, subtract any days you did not work. For example, sick leave is also considered time that should be deducted from the calculation.

    Example 2. With 194 allotted days, Citizen Baronskaya worked at the Taptygin company for 1.5 years. Her income for 2017 and half of 2016 was 270,000 rubles. In 2017, Baronskaya was on vacation for a month - 30 days and on sick leave for 14 days.

    In this publication N.V. Fimina, a lawyer and tax expert, considers questions that practitioners may have when an organization’s accounting department receives an additional certificate of incapacity for work issued by a maternity hospital. In this case, maternity benefits have already been paid, but the accountant is faced with the need to make additional calculations and accrue additional amounts to the employee. 1C methodologists explain how situations related to complicated childbirth should be documented in the 1C: Salaries and Personnel Management 8 program.

    Before maternity leave, the accounting department accrues benefits to the maternity leaver for the entire period of leave. However, in the event of a complicated birth, the maternity hospital will issue the woman an additional certificate of incapacity for work for 16 calendar days, which will also need to be paid.

    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.

    What documents to submit in case of complicated childbirth?

    When receiving additional sick leave, the practitioner needs to decide whether to request an application from the employee to extend maternity leave or whether the mere fact of having a certificate of incapacity for work is enough for the leave to be extended “automatically”.

    To assign and pay additional maternity benefits, a certificate of incapacity for work and an application for the extension of maternity leave and the assignment of maternity benefits are submitted. This follows from paragraph 16 of the order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n “On approval of the Procedure and conditions for the appointment and payment of state benefits to citizens with children.”

    There is a high probability that this document may be required by specialists of the FSS of the Russian Federation as part of control activities (see, for example, the consultation provided on the website of the regional branch of the FSS of the Russian Federation - http://www.fss.vrn.ru/faq/1/3). Therefore, it is better to fill out an application for the employee.

    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 medical worker, who prescribes the primary leaflet 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 http://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, http://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.

    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. Ballpoint pen You cannot write on a sick leave form.

    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

    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.

    Cell "Basic"

    Even if you have one place of work, you need to make a mark in the “Basic” cell

    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).

    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 insurance period missing 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 a record of 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.

    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, http://r22.fss.ru/53630/53633/index.shtml).

    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” are not filled in by the insured employer. 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.

    The pilot project provides that social benefits, including maternity benefits, are paid directly by divisions of 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 Nizhny Novgorod Region, Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions and Khabarovsk Territory. Read more about the implementation of the pilot project here /document.jsp?ID=1868

    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, responsibility for the correct expenditure of compulsory social insurance funds lies with the head of the organization and Chief Accountant, then their names must be indicated on the certificate of incapacity for work (see, for example, http://r09.fss.ru/answers/55405/index.shtml).

    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

    How to additionally accrue benefits and reflect them in “1C: Salaries and Personnel Management 8”

    The calculation period for payment of additional days of incapacity for work will be the same period as for payment for the first sick leave. The second certificate of incapacity for work is a continuation of the first. These are two separate documents, but the insured event (pregnancy, birth of a child) is the same (clause 2, part 1, article 1.2 Federal Law dated December 29, 2006 No. 255-FZ, hereinafter referred to as Law No. 255-FZ). Since sick leave associated with complicated childbirth is a continuation of the main sick leave for pregnancy and childbirth, the change in the procedure for calculating maternity benefits since 2013 does not affect the calculation. The calculation uses the average earnings from the primary sick leave.

    Example 1

    Employee of Baza LLC A.A. Andreeva has been working in the organization since 2008. In August 2012, she was awarded maternity benefits. It was calculated according to the rules of 2010 and the average daily earnings were 1,047.23 rubles. (see Fig. 1).


    Rice. 1

    In February 2013, A.A. Andreeva submitted a sick leave certificate to the accounting department due to complicated childbirth.

    Sick leave for maternity leave is the only type of sick leave that is accrued long before the end date of the period of release from work. Therefore, when the employee brought in a certificate of incapacity for work extending the period of incapacity for work, almost six months later, she was required to apply for an extension of maternity leave. Based on this application and sick leave, an additional payment was made for another 16 days in connection with complicated childbirth. Moreover, despite the fact that the document is dated 2013 and registered in 2013, average earnings are not calculated based on it. Being a continuation of the insured event, it is calculated on the basis of the primary document (see Fig. 2).


    Rice. 2

    Since 2013, maternity benefits are calculated in a special manner:

    • the transition period has ended, and the woman does not have the right to choose the option for calculating benefits (the calculation period is two calendar years preceding the year the insured event began);
    • as before, if a woman’s insurance period at the time of the insured event—the start of maternity leave—is less than 6 months, the monthly earnings are assumed to be equal to the minimum wage;
    • periods excluded from the calculation period are entered.

    Calendar days falling within the following periods are not taken into account:

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

    If there were no excluded periods, and the calculation period includes 2012 (leap year), 731 days are taken into account when calculating average earnings for calculating benefits (including additional sick leave).

    On February 22, 2013, Decree of the Government of the Russian Federation dated February 20, 2013 No. 145 “On amendments to the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability” was published and in connection with motherhood." It came into force on March 2, 2013 and applies to legal relations arising from January 1, 2013.

    It is this calculation procedure that is implemented in the “salary” programs of the 1C:Enterprise system. So, in the program “1C: Salaries and Personnel Management 8” this procedure has been implemented starting from version 2.5.55.

    Example 2

    In this case, only the sick leave period is excluded from the calculation period. The rest of the time, although the employee was released from work (in most cases with the same average earnings), payments for these periods are included in the base for calculating contributions to the Social Insurance Fund of the Russian Federation in accordance with Federal Law No. 212-FZ of July 24, 2009, and, This means that they are not excluded from the calculation period.

    For 2012, the employee was accrued:

    Total 470,000 rubles, of which 450,000 rubles are taken into account when calculating benefits, since the amount of temporary disability benefits does not need to be included in the calculation.

    For 2011, the employee received a salary in the amount of 300,000 rubles.

    Average daily earnings were:

    (450,000 rub. + 300,000 rub.) / (731 days - 20 days) = 1,054.85 rub.

    A continuation of sick leave due to complicated childbirth lasting 16 days may be included immediately in the primary document - then the duration of the primary sick leave will be 156 days, and can be issued later in the maternity hospital.

    If the initial sick leave was issued for 140 days, then when calculating the continuation sick leave, the amount will be calculated based on the same average earnings:

    1,054.85 x 16=16,877.60 rub.

    As we indicated above, when the organization’s accounting department receives an additional certificate of incapacity for work in connection with complicated childbirth, it is necessary to accrue additional maternity benefits. In the 1C: Salaries and Personnel Management 8 program, this operation must be reflected as follows.

    Additional benefits are accrued using a document (menu Payroll -> Absenteeism -> Sick leave). In line Continuation of the sheet you need to cock the flag and then select a certificate of incapacity for work, the continuation of which is issued (the certificate of incapacity for work, on the basis of which the woman was initially granted maternity leave). The document fields are filled in automatically based on the data in the primary document.

    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.

    In practice, the following situation is possible: while on maternity leave, the employee changed her last name. In this case, she does not need to change the primary certificate of incapacity for work (see, for example, http://www.volgrofss.ru/q-a/81/). The continuation of the sheet can be issued under a new surname. This fact should be reflected in the program as follows. You need to open the directory Individuals , find this employee and click Change. In the upper right corner you need to click the button Change of name, the full name change history window will open, then you should add a new value for the desired date. Please note - there is no need to change the last name in the program at the moment of creating the document Sick leave accruals, because it uses a directory element Employees, which appears both in the formation of the quarterly report to the Pension Fund and when uploading payments to the bank. Therefore, before changing your last name in the program information base, make sure that the employee’s pension insurance certificate and bank card have been replaced.

    Let's return to document design Sick leave accruals. In field Assign a benefit The date from which the benefit is calculated and the number of days on the certificate of incapacity for work must be indicated.

    Field Reduce earnings for violation of regime c must remain blank. It is explained this way.

    A reduction in the amount of benefits due to violation of the regime is provided only for temporary disability benefits. There is no such condition in the legislation of the Russian Federation for maternity benefits.

    To calculate benefits, the document must be registered in the information database using the button Write down. If the information base contains data on accruals to the employee for the billing period, then click Calculate The benefit amount is automatically calculated. In this case, the data for calculating average earnings is taken from the initial certificate of incapacity for work.

    If the automatic calculation of maternity benefits produced by the program raises questions, you can use the document Sick leave accruals in the bookmark Calculation of sick leave press the button Calculate with comment. Data on accrued benefits is posted on the tab Payment for each month of vacation on a separate line.

    In practice, the following situation is possible. At the time of calculating benefits, the employee did not provide a certificate of earnings from previous employers in the billing period. After some time, she brought the certificates and turned to the accounting department to recalculate the benefits.

    In this case, two circumstances must be taken into account. Firstly, the accountant is obliged to recalculate the benefit. Secondly, no corrections need to be made to the certificate of incapacity for work, which by the time additional benefits are calculated is already filled out with available salary data. Similar comments were given in the weekly " Social world» No. 12 March 28-31, 2011 and are duplicated on the websites of branches of the FSS of the Russian Federation (see, for example, http://r41.fss.ru/answers/20498/ 45966.shtml)

    The recalculation of benefits is drawn up on a separate sheet, which should be attached to the sick leave certificate.

    In the program “1C: Salaries and Personnel Management 8”, this operation must be reflected as follows. First of all, you need to enter the details of the certificates provided by the employee. Certificates of earnings received from other policyholders are entered before calculating employee benefits separately for each policyholder using a document Certificate of earnings from another policyholder(menu Salary calculation -> Absences -> Certificates from other policyholders about earnings).

    Next you need to open the primary document Sick leave accrual(menu Payroll -> Absenteeism -> Sick leave). There is a button in the lower left corner of the document To correct, which will allow corrections to be made. The document needs to set the flag Take into account the earnings of previous policyholders. Old data will be reversed after recalculation. Then, similarly, recalculate the second continuation document on complicated childbirth.

    If a woman worked before giving birth

    If a woman gives birth without having time to go on maternity leave (birth occurred between 22 and 30 weeks of pregnancy), she will receive a certificate of incapacity for work from a medical organization, the duration of incapacity for work is 156 calendar days (clause 49 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated June 29. 2011 No. 624n). Premature birth are complicated, therefore the law provides for the issuance of sick leave for 16 days more.

    A situation is possible: a woman has worked a working day, and the day is marked on the timesheet as worked. That evening she was admitted to the maternity hospital and gave birth. In this case, you need to take into account that for the same day both maternity benefits and wages are not accrued. The benefit is a guaranteed payment for the period of absence from work. Therefore, accrual of two specified payments at the same time is directly contrary to the law. Similar recommendations are given by employees of the FSS of the Russian Federation (see, for example, http://www.fss.vrn.ru/faq/1/6).

    Let us remind you that an employee has the right to go on maternity leave after 30 weeks of pregnancy. We discussed this issue in more detail in the article “An employee wants to work during maternity leave,” published in No. 1 (January) “BUKH.1S” for 2013, p. 29.

    Complicated childbirth of an employee's wife

    In accordance with Article 123 of the Labor Code of the Russian Federation, if a wife is on maternity leave, then the husband is required to be granted, at his request and upon application, annual leave, regardless of the time of continuous work for the employer (i.e., even in the case when the employee has not yet completed the six months required for vacation entitlement to arise). This rule also applies to the period of additional sick leave due to complicated childbirth.

    The wording used in the legislation excludes the application of this norm in relation to persons in a civil marriage that is not registered in the manner prescribed by law*.

    * For more information about payments to persons in a civil marriage, read No. 11 (November) “BUKH.1S” for 2012, p. 31.

    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 necessary documents. Payment of benefits is carried out on the day closest to the date of 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?

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