Maternity allowance is a form of material support and a type of state support. This type of insurance coverage is mandatory for social security. insurance is provided for pregnant women. The minimum and maximum amounts of payments will increase in 2024.
The main nuances
Citizens who are insured in the compulsory insurance system and for whom employers have paid contributions to the State Pension (for temporary disability and maternity) have the right to receive maternity benefits.
It is mandatory to insure yourself during official employment. In this case, the employer calculates and transfers contributions.
A citizen has the right to insure himself on a voluntary basis: to conclude an agreement with the SFR and pay contributions independently when the employer is absent. This option is suitable for sole proprietors without employees and the self-employed who wish to receive sick leave in case of illness and benefits during pregnancy.
The registration and payment of benefits until the beginning of 2023 was handled by the FSS, from 2023 by the SFR, which merged the FIU and the FSS.
Calculation of maternity leave in 2024
According to Art. 14 No. 255-FZ, the amount of payments is calculated according to the formula:
Allowance = Number of days of maternity leave X Average earnings per day for the two years preceding maternity leave.
When appointing maternity leave, the following points are taken into account:
- if a citizen officially works in several jobs, then each employer separately calculates the amount of benefits depending on income;
- it is allowed to postpone the calculation period by one to two years, for which information is taken for calculation if another decree or parental leave was issued during the calculation period children, to get a higher average income.
The basic rules for calculating the allowance are presented in the table.
|The amount that the calculations are based on has restrictions on the minimum and maximum values.
|The minimum amount of benefits.
|The minimum amount of payment is the amount calculated taking into account the minimum wage, which is set on the date of commencement of maternity leave at the federal level according to Art. 14 No. 255-FZ.
|The minimum indicator is valid for women who:
● voluntarily signed a contract with the SFR and pay contributions;
● received a salary below the minimum wage during the billing period.
|The maximum amount of benefits.
|The amount is determined by the law, which is adopted every year.
|The number of days that are taken for calculation.
|To calculate the average income, the actual number of calendar days in the year that is included in the billing period is taken. Days that are included in the periods of payments that are not subject to insurance are excluded from this amount.
|730, 731, 732 days are taken for the calculation, depending on which years fell during the calculation period. The calculations do not take into account the days when a citizen was on sick leave, on maternity leave, or on parental leave.
|A coefficient that takes into account the length of service
|According to Article 11 No. 255-FZ, coefficients for calculating the average income for maternity payments are not applied.
The minimum and maximum sizes are increased every year due to an increase in the minimum wage.
Since 2021, benefits for women are directly transferred by the SFR (formerly the FSS). The employer only transmits to the fund the necessary information, documentation, which is required for appointment, payment. The employer does not pay the allowance, but is obliged to calculate the average earnings.
Minimum payments in 2024
When calculating benefits, the requirements and rules are taken into account, which are regulated by No. 255-FZ and the Regulation on the specifics of calculating Benefits approved by RF PP No. 1540 of 2021.
When calculating the amount of maternity payments from the minimum wage for women who are insured without fail,The following rules apply:
- the district coefficient, which is valid in the subject, is applied to a minimum;
- the minimum wage amount, which is valid at the beginning of maternity leave, is used to calculate the average earnings for the 24 months preceding the decree. The total amount for two years is divided into 730 days;
- the standard calculation procedure also applies when working part-time.
The minimum maternity leave in 2024 depends on the minimum wage. Starting from January 1, 2024, the minimum payment amount will be 19,242 rubles. The procedure for calculating the minimum amount:
- For persons who are insured without fail – 19242 X 24/730 = 632.61.
- For persons who have voluntarily insured (used for months with the most days) – 19242/31 = 620.71.
The full amount of the benefit in 2024 depends on the period of the decree. In the standard case, the duration of the vacation is 140 calendar days. When using the number of days of a standard decree, the total minimum amount of maternity leave is:
- For citizens with compulsory insurance – 632.61 X 140 = 88565.40 rubles.
- For persons who voluntarily signed a contract with the SFR – 620.71 X 140 = 86899.40 rubles.
These amounts may be less if the citizen has not fully used the vacation or is considered the adoptive parent of a newborn.
Maximum maternity leave in 2024
The maximum payout amount depends on the following factors:
- the amount of the maximum allowable income per day, which is used for calculation;
- the maximum possible duration of the decree.
The amount of allowable earnings in 2024 is equal to the sum of the established maximum incomes (limits) from which contributions were withheld in 2022 and 2023, divided by 730 days. In 2022, the earnings limit for calculating benefits (or the marginal base for calculation) was 1032,000 rubles, in 2023 – 1917,000 rubles.
The maximum amount of maternity leave is equal to: (1032000 + 1917000)/730 = 4039.73 rubles.
With the standard duration of maternity leave (140 days), the maximum amount of the maternity allowance will be:
4039.73 X 140 = 565562.20 rubles.
In some situations, the vacation may be longer, therefore, the amount of payment is greater. The cases and amounts of benefits are presented in the table.
|Duration of the decree
|The amount of maternity leave
|Childbirth with complications.
|4039.73 X 156 = 630197.88 p.
|4039.73 X 194 = 783 707.62 p.
|The maximum duration.
|4039.73 X 200 = 807 946 rubles
Who is entitled to maternity payments in 2024
According to the legislation, only a woman has the right to leave the decree, that is, a person who has become pregnant and plans to give birth. The authorities compensate pregnant citizens for income while they are on maternity leave. When there is no official income, there is nothing to compensate. For this reason, women who are not officially employed do not have the right to receive State financial support in the form of benefits.
Maternity benefits are paid to persons who:
- officially work on the basis of an employment contract;
- are registered as sole proprietors, self-employed and pay contributions on a voluntary basis;
- conduct private practice, pay contributions on the OSS. This category includes lawyers, notaries, etc.;
- are in contract service;
- are in the state. or municipal service;
- included in the staff of law enforcement agencies;
- receive full-time education;
- fired due to the liquidation of the company and registered with the employment service within 12 months;
- adopted a minor under the age of three months and meet one of the above points;
- deprived freedom by decision of a judicial authority and are involved in compulsory labor, which is paid;
- work on the basis of the GPA.
Maternity leave is not paid to non-working persons.