New rules for calculating benefits for temporary disability, pregnancy and childbirth, monthly allowance for child care. Law on benefits for temporary disability, pregnancy and childbirth - Rossiyskaya Gazeta Federal Law 255

Compulsory social insurance It is the obligation on the part of the state to provide social protection to the population.

All workers employed on an official basis are subject to compulsory social insurance. The reason for compulsory social insurance are changes in social and material security, even if the changes occurred due to circumstances beyond their control.

Social insurance is a system for the protection of working citizens and dependent family members in the event of loss of earnings due to disability due to:

• Unemployment;
• Diseases;
• disability;
• old age.

The essence of federal law

255 of the Federal Law "On Compulsory Social Insurance" in case of disability regulates relations that arise when a citizen is unable to work or in connection with the onset of motherhood. The legislation of the Russian Federation lists groups of persons who are subject to compulsory social insurance in case of temporary disability and in connection with motherhood.

In addition, the law regulates the conditions, amount and procedure for providing benefits due to disability.

The effect of Federal Law 255 does not apply to relations arising in connection with the issuance of benefits due to temporary disability or an accident.

The federal law "On compulsory social insurance in case of temporary disability and in connection with motherhood" was adopted by the State Duma on December 20, 2006, and approved 7 days later of the same year. The last amendments to the law were made and approved on May 1, 2017.

• Chapter 1 describes the general provisions of this law;
• Chapter 2 describes how temporary disability benefits are determined;
• Chapter 3 describes how maternity benefits are determined;
• Chapter 4 determines the procedure for assigning, calculating and paying benefits for pregnancy and childbirth, temporary disability and child care;
• Chapter 5 describes the procedure for the entry into force of this Federal Law.

Conditions for calculating benefits under 255 FZ

The conditions for calculating benefits under 255 of the Federal Law are in article 13. It describes the procedure for assigning and paying benefits for pregnancy and childbirth, temporary disability or monthly child care benefits.

The payment is appointed by the insured in the place where the citizen works. If a citizen is registered with several insurers at the same time and the insurers have not changed over the past two years, then benefits are assigned at all places of work, with the exception of the monthly allowance for child care. It is accrued from the place of work at the choice of a citizen.

If within 30 days after the dismissal the employee loses his ability to work, then the payment of benefits in accordance with 255 of the Federal Law on compulsory social insurance is paid from the last places of work.

The need for sick leave

For registration of sick leave and its issuance, a sick leave form is used. The form is approved by order of the Ministry of Health and Social Development under the number 347n. The procedure for issuing disability certificates is carried out on the basis of the order of the Ministry of Health and Social Development of the Russian Federation under the number 624n.

A genuine sick leave is issued by an organization that has a license to carry out medical activities. Other companies that do not have such a document are prohibited from issuing forms.

Sick leave is issued at the request of the employee. You can draw it up either on the day of visiting the doctor, or on the last day (the day the sick leave is closed). In the line - the date of issue indicates the date of registration of the certificate of incapacity for work. If a citizen goes to the doctor after work, you must ask for a sick leave from the next day. Otherwise, circumstances may arise as a result of which an employee opens a sick leave on the same day during a full working day. The employer does not have the right to pay the employee both sick leave and wages for the same day. In more detail, the procedure for granting a sick leave according to the law is considered in article 13 of Federal Law 255.

Latest amendments

The latest amendments to this Federal Law "On Compulsory Social Insurance in Case of Disability" were made on May 1, 2017. In particular, the changes affected the following article:

Article 5 states that the allowance is assigned by the employer. The certificate of incapacity for work due to pregnancy and childbirth is taken as a basis. In order for the benefit to be assigned and paid within the specified time frame, the insured person will need to provide information on the amount of wages.

Below are a number of articles that are not affected by the change, but are important to consider:

Article 3 describes the financial security of the costs of paying insurance coverage. To provide employees with benefits, funds are allocated from the Social Insurance Fund of the Russian Federation. Payments are assigned only to insured persons.

Article 7 describes the amount of temporary disability benefits. The benefit is paid in connection with an injury or illness. The allowance is 60 percent of the average salary. Even if an employee quit his last job, he is entitled to receive cash payments in the first 30 calendar days.

However, the percentage of payments from average earnings increases depending on the length of service. So, if an employee has been working in a row for 8 or more years, the insurance payment will be 100 percent of the average earnings.

Article 8 lists the grounds for reducing the amount of benefits due to temporary disability.

Reasons:

• The patient, after receiving an injury or treatment, violated the conditions of the attending physician;
• The patient forgot to come at the time appointed by the doctor for an examination and relevant tests, on the basis of which conclusions will be drawn about the extension or closure of the sick leave;
• As a result of drug, alcohol or toxic intoxication, the patient was injured or ill.

In the presence of the above / above grounds for reducing the allowance, the patient is paid money equal to the minimum salary for one calendar month.

Article 9 describes the time for which temporary disability benefits are not paid. There are several periods for refusing to pay money due to temporary disability:

• During the release of an employee from activities with partial or full retention of wages or without payment on the basis of the legislation of the Russian Federation. The exception is situations in which an employee is unable to work due to injury or illness during the annual paid leave;
• During the period of removal from office, if during this time the salary is not transferred;
• During the time of administrative arrest or detention of an employee;
• At the time of the forensic medical examination;
• During the downtime. An exception is the cases provided for by Article 7 of this Federal Law.

The grounds for denial of benefits are:

• The onset of temporary incapacity for work due to a suicide attempt or a court establishing intentional infliction of harm to one's health;
• The onset of temporary disability as a result of an intentional crime committed by the insured person.

Article 11 describes the conditions and duration of the childcare allowance. A similar payment is accrued to persons who care for a child and who are currently on parental leave. Payments stop when the child reaches the age of one and a half years.

Article 12 describes the deadlines for applying for benefits, including benefits for pregnancy and childbirth, temporary disability, monthly allowance for child care.

In the event of temporary disability, the allowance is granted within 6 months after the restoration of working capacity (immediately after applying). In order to be assigned cash payments for pregnancy and childbirth, a citizen / citizen can apply after the end of the corresponding vacation within six months. In order to contact the insurers after the above period, the employee must indicate a good reason in the completed application.

Article 13 describes the procedure for assigning and paying benefits for temporary disability, monthly allowance for child care and for pregnancy and childbirth. The payment is appointed by the insurance person at the place of work of the employee.

If at the time of temporary disability and pregnancy and childbirth, the employee worked in several places officially, then the payment is summed up by the insured based on all the specified jobs. If a child care allowance is paid, the amount is usually paid at one place of work (at the choice of the employee).

Article 14 describes how the allowance for pregnancy and childbirth, temporary disability, monthly allowance for child care is calculated.

In order to correctly calculate the benefit, the average earnings of the insured person are taken as a basis. Namely, the last two calendar years before one of the cases for the payment of benefits. The amount of the monthly child care allowance is determined as the figure of average earnings, which is multiplied by the amount of the allowance established by the Federal Law. If the child is cared for for less than a full month, the cash benefit is paid according to the number of days the child is cared for.

Article 17 describes the possibility of maintaining the rights to the payment of benefits for the duration of the insurance period and temporary incapacity for work. Employees who entered into an employment or service contract before January 1, 2007 are entitled to receive cash payments for temporary disability in an increased percentage. However, not more than the maximum amount established in accordance with the Federal Law.

Download the current version of the law

The Federal Law additionally includes other cases in which benefits are also paid. These are cases like:

• Baby care;
• Pregnancy and childbirth (paid maternity leave)

To familiarize yourself with this law and recent changes, download Federal Law 255 on compulsory social insurance in case of disability at.

This article will be useful to those who, in addition to their main job, also work part-time.

As you already know from the previous materials, the procedure for paying for a sick leave (sick leave) is regulated by federal law, namely, Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood".

From January 1, 2016, the version of Federal Law N 255-FZ of December 29, 2015 is in force.

Federal Law No. 394-FZ of December 29, 2015 "On Amendments to Certain Legislative Acts of the Russian Federation".

In accordance with this legislation, in order to pay a sick leave (sick leave) to an employee, one of the following insured events must occur:

illness or injury of the employee;

caring for a family member who is ill;

quarantine of an employee, his child under 7 years of age or an incapacitated relative;

prosthetics, the basis for which is medical indications;

aftercare in a sanatorium or resort.

Mandatory requirement for payment of a certificate of incapacity for work (sick leave) to an employee - social insurance of an employee by his employer by transferring insurance premiums to the Social Insurance Fund of the Russian Federation (FSS RF) in the amounts established by Federal Law N 255-FZ.

In practice, each officially registered permanent employee is automatically insured by the employer in the Social Insurance Fund of the Russian Federation (FSS RF).

In this material, we will not touch on the question of how sick leave (sick leave) is paid for an employee who received an injury at work or “earned” an occupational disease.

This is a separate topic and in this material we will not consider this issue in detail. In these situations, the main regulatory document is Federal Law No. 125-FZ of July 24, 1998(as amended on December 29, 2015) "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases".

Accidents and compensation for occupational diseases are paid from the funds of the Social Insurance Fund of the Russian Federation (FSS of the Russian Federation) in the usual manner and are identical to how sick leave (sick leave) is paid to an employee since 2016 for other insured events.

Funds for payment of sick leave (sick leave) for permanent employees and part-time workers

Let's consider how the certificate of incapacity for work (sick leave) is paid for permanent employees and part-time workers and from what sources if the employee took a certificate of incapacity for work (sick leave) after January 1, 2016.

Any insured event that happened to an employee and is subject to Federal Law N 255-FZ (as amended on December 29, 2015) "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood", paid as follows:

the first three days are paid from the profit of the enterprise;

the rest of the period is subject to reimbursement at the expense of the Social Insurance Fund of the Russian Federation (FSS RF).

Such payment for a disability certificate (sick leave) to an employee is established by Article 3, paragraph 2 and paragraphs. 1 of the Federal Law N 255-FZ.

Payment for sick leave (sick leave) to a child care worker or disabled relative

• carried out completely from the budget of the Social Insurance Fund of the Russian Federation (FSS RF).

Payment of sick leave (sick leave) to an employee after his dismissal

• carried out in the amount of 60% regardless of the length of the insurance period of the employee.

Former employee may qualify for payment of such a certificate of incapacity for work (sick leave) if a number of requirements prescribed in Article 4, Clause 2 of Federal Law No. 255-FZ are met.

Payment for sick leave (sick leave) to a permanent employee and an external part-time worker

The general procedure for calculating a sick leave (sick leave) consists of 4 stages.

Stage 1. The total base of the employee's income is taken for the last 2 calendar years (for example, from January 1, 2014 to December 31, 2015), for which insurance premiums are charged.

Stage 2. The amount received is divided into 730 (seven hundred thirty) days.

Stage 3. The calculated value is the average daily earnings.

insurance experience of 8 years or more - 100%;

insurance experience from 5 to 8 years - 80%;

insurance experience from 3 to 5 years - 60%;

insurance period less than 6 months. - sick leave (sick leave) is calculated on the basis of the minimum wage (minimum wage).

Example. The employee has been working at the enterprise for 5 years, his income base for 2014-2015. equal to 335,200.00 rubles.

This is the first place of work for him, i.е. insurance experience is in the range from 3 to 5 years, assuming 60% payment of the average daily earnings:

335200 / 730 = 459.18 rubles x 60% = 275.51 rubles.

Thus, for each day of sick leave (sick leave), the employee will receive 275.51 rubles. For the first 3 days, the employer pays temporary disability benefits from its own funds - 826.53 rubles, and the rest of the days, temporary disability benefits are paid at the expense of the Social Insurance Fund (FSS of the Russian Federation).

When paying a sick leave (sick leave) to an external part-time employee since 2016, there are some peculiarities.

Feature 1.​ When issuing a certificate of incapacity for work (sick leave) to an employee in a medical institution, the employee must say that he has several places of work and a medical worker responsible for issuing certificates of incapacity for work (sick leaves), must give several forms - one for each employer.

Moreover, on the disability certificate (sick leave) a note is made which place of work is the main one, and which one (or which ones, if there are several) - part-time.

Feature 2.​ If the employee has been working part-time for a long time and the income base for 2014-2015. has developed, all employers will pay him sick leave.

Feature 3.​ If in the 2 calendar years preceding the year of the insured event, the employee had different employers, then he needs to collect certificates from all employers in the form No. 4-n and receive payment for a disability certificate (sick leave) at the main place of work.

Article 13 "The procedure for assigning and paying benefits for temporary disability, for pregnancy and childbirth, monthly allowance for child care" of Federal Law No. 255-ФЗ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood".

Feature 4.​ In the event that a part-time employee has not worked anywhere for the last 2 years, temporary disability benefits can be paid to him based on the minimum wage and the duration of the insurance period.

The procedure for calculating the average earnings for payment of a certificate of incapacity for work (sick leave)

As mentioned above, the average daily earnings of an employee to pay for a sick leave (sick leave) is the sum of the income received by the employee in the 2 years preceding the year of applying for temporary disability benefits. In other words, in 2016 the revenue base is taken for 2014 and 2015.

All income received from all employers is considered.

At the same time, the necessary condition - contractual relations should be official and all employers transferred insurance premiums to the Social Insurance Fund of the Russian Federation (FSS of the Russian Federation) from the wages of employees.

There are situations when in the specified period the employee has no income base. For example, an employee was on maternity or childcare leave. Then, on the basis of Article 14, Clause 1 of Federal Law No. 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood", she has the right to write an application and choose the previous calendar years (where there was income) for calculating the average daily earnings.

The only condition for such a calculation is the fact that the amount of temporary disability benefits has increased upwards, in comparison with the one calculated according to the minimum wage.

When determining the average earnings for paying a sick leave (sick leave), accountants are guided by Article 14 of Law No. 255-FZ.

At the same time, the result obtained is compared with the minimum wage (minimum wage) that was current at the time of calculating temporary disability benefits.

Example. The employee has an income base for 2014 - 2015 of 114,700 rubles.

We determine his average daily earnings: 114,700/730 = 157.12 rubles. Let's calculate the average daily earnings based on the minimum wage: 6,204 (since January 1, 2016) x 24 months = 148,896/730=203.97 rubles.

A comparison of the two amounts shows that the employee needs to take the second value of the average daily earnings, because. it exceeds its actual income for 2014-2015.

The amount of payment for a certificate of incapacity for work (sick leave) for permanent employees and part-time workers since 2016

As already mentioned, the employee receives 100% of his income with an insurance period exceeding 8 years. Experience from 5 to 8 years is paid at a rate of 80%, from 3 to 5 years - 60%, less than 6 months. - based on the minimum wage (6,204 rubles from 01/01/2016).

A sick leave certificate (sick leave) is always paid to dismissed employees in the amount of 60% of the actual average daily earnings (subject to the conditions necessary for payment).

Existing restrictions on payment of sick leave (sick leave) from January 1, 2016

Payment for sick leave (sick leave) to an employee at the enterprise occurs in accordance with the social legislation of the Russian Federation, which provides for a number of restrictions.

Constraint 1. Income base for 2014-2015 should not exceed the maximum allowable value.

This provision is spelled out in Article 14, Clause 3.1 of Federal Law No. 255-FZ.

Article 14 .

For 2014, the maximum allowable income for determining the amount of temporary disability benefits is 624,000 rubles, for 2015 - 670,000 rubles. Thus, the upper income limit for any employee (for each place of work) who receives temporary disability benefits in 2016 will be 624,000 + 670,000 = 1,294,000 rubles. and the average daily earnings - 1773 rubles.

Restriction 2. The presence in the disability certificate (sick leave) of the employee of a mark on the violation of the regimen by the patient.

For example, an employee voluntarily left the hospital. The date of violation of the regime is the moment from which the amount of average daily earnings is calculated from the minimum wage (minimum wage (6,204 rubles from 01/01/2016).).

Restriction 3. Restrictions related to the duration of the insurance period (the percentages are discussed above).

Restriction 4. The allowance for caring for sick relatives has a number of restrictions on the terms of payment in accordance with Article 6, paragraph 5 of Federal Law No. 255-FZ.

Article 6, paragraph 5 “Temporary disability benefit, if necessary, to care for a sick family member, is paid to the insured person:” of the Federal Law of December 29, 2006 N 255-ФЗ “On Compulsory Social Insurance in case of temporary disability and in connection with motherhood”.

The dependence of the payment of temporary disability benefits on the age of a sick relative.

Outpatient care for a sick child is paid to the employee in the following order:

the first 10 days are paid according to the average daily earnings of the employee, adjusted according to the duration of his insurance experience in the Social Insurance Fund of the Russian Federation;

subsequent (starting from the 11th day) days - 50% of the average daily earnings on the basis of Article 7, Clause 3 of Federal Law No. 255-FZ.

Deadline for payment of sick leave (sick leave)

The certificate of incapacity for work (sick leave) accrued in the accounting department is paid to the employee on the day the salary is paid at the enterprise. There should be two such days - advance payment and salary.

On the next date, the employee receives the amount of temporary disability benefits.

The amount of temporary disability benefits is subject to personal income tax.

If the terms of payment of the disability certificate (sick leave) by the employer are violated, the employee has the right to file a complaint:

• to the labor inspectorate
• prosecutor's office or

When drawing up a complaint, the employee must briefly state the essence of the case and attach evidence of the unlawful actions of the employer. The following documents may confirm that the terms of payment of the sick leave (sick leave) have been violated:

a copy of the certificate of incapacity for work (sick leave);

a copy of the employment contract;

payslip with the accrued amount;

a copy of the statement or an extract from the plastic card account (in case of non-cash settlements with personnel).

1. Benefits for temporary disability, pregnancy and childbirth, monthly allowance for child care are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of temporary disability, maternity leave, parental leave, including for the time of work (service, other activities) with another policyholder (other policyholders). The average earnings for the time of work (service, other activities) with another insurant (other insurers) are not taken into account in cases where, in accordance with Part 2 of Article 13 of this Federal Law, benefits for temporary disability, pregnancy and childbirth are assigned and paid to the insured person for all places of work (service, other activities) based on the average earnings for the time of work (service, other activities) with the insured assigning and paying benefits. In the event that in two calendar years immediately preceding the year of the specified insured events, or in one of the specified years, the insured person was on maternity leave and (or) on parental leave, the corresponding calendar years (calendar year) at the request of the insured person, they can be replaced for the purpose of calculating the average earnings by the previous calendar years (calendar year), provided that this leads to an increase in the amount of the benefit.

(see text in previous edition)

1.1. If the insured person had no earnings during the periods specified in Part 1 of this Article, and also if the average earnings calculated for these periods, calculated for a full calendar month, are lower than the minimum wage established by federal law on the day of the occurrence of the insured event, the average earnings, on the basis of which benefits for temporary disability, for pregnancy and childbirth, and the monthly allowance for child care are calculated, are taken equal to the minimum wage established by federal law on the day of the insured event. If the insured person at the time of the occurrence of the insured event works part-time (part-time work week, part-time work day), the average earnings, on the basis of which benefits are calculated in these cases, is determined in proportion to the duration of the insured person's working time. At the same time, in all cases, the calculated monthly childcare allowance cannot be less than the minimum amount of the monthly childcare allowance established by the Federal Law.

2. The average earnings, on the basis of which benefits for temporary disability, pregnancy and childbirth, and the monthly allowance for child care are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance contributions to the Social Insurance Fund of the Russian Federation are accrued in accordance with the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (for the period up to December 31, 2016 inclusive) and (or) in accordance with the law

(see text in previous edition)

2.1. For insured persons specified in Part 3 of Article 2 of this Federal Law, the average earnings, on the basis of which benefits for temporary disability, for pregnancy and childbirth, and the monthly allowance for child care are calculated, are taken equal to the minimum wage established by federal law on the day of the onset of insured event. At the same time, the calculated monthly childcare allowance cannot be less than the minimum amount of the monthly childcare allowance established by the Federal Law "On State Benefits for Citizens with Children".

2.2. For insured persons who worked under employment contracts concluded with organizations and individual entrepreneurs, for whom a reduced rate of insurance contributions to the Social Insurance Fund of the Russian Federation was applied in the amount of 0 percent, to the average earnings, based on which temporary disability benefits are calculated, for pregnancy and childbirth, monthly allowance for child care, includes all types of payments and other remuneration in favor of the insured person, which were included in the base for calculating insurance premiums to the Social Insurance Fund of the Russian Federation in accordance with Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (for the period up to December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (starting from 1 January 2017) in the corresponding calendar year and do not exceed the maximum base for calculating insurance premiums to the Social Insurance Fund of the Russian Federation, established in this calendar year. Information about the specified payments and remuneration in favor of the insured person for the relevant period is indicated in the certificate of the amount of earnings issued by the insured in accordance with paragraph 3 of part 2 of Article 4.1 of this Federal Law.

(see text in previous edition)

3. The average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings for the period specified in paragraph 1 of this article by 730.

(see text in previous edition)

3.1. The average daily earnings for calculating the pregnancy and childbirth allowance, the monthly allowance for child care is determined by dividing the amount of accrued earnings for the period specified in part 1 of this article by the number of calendar days in this period, with the exception of calendar days falling on the following periods :

1) periods of temporary disability, maternity leave, parental leave;

2) the period of release of the employee from work with full or partial pay in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund of the Russian Federation were not charged for this period in accordance with Federal Law No. 24 July 2009 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (for the period up to December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees ( starting January 1, 2017).

(see text in previous edition)

(see text in previous edition)

3.2. The average earnings, on the basis of which benefits for temporary disability, for pregnancy and childbirth and the monthly allowance for child care are calculated, are taken into account for each calendar year in an amount not exceeding that established in accordance with Federal Law of July 24, 2009 N 212-FZ " On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (for the period up to December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (starting from January 1 2017) for the corresponding calendar year, the maximum amount of the base for calculating insurance premiums to the Social Insurance Fund of the Russian Federation. In the event that the appointment and payment to the insured person of benefits for temporary disability, pregnancy and childbirth are carried out by the territorial bodies of the insurer at the place of registration of several insurers in accordance with Parts 2 and 4 of Article 13 of this Federal Law, the average earnings, on the basis of which these benefits are calculated, is taken into account for each calendar year in an amount not exceeding the specified limit when calculating these benefits for each of these insurers.

(see text in previous edition)

3.3. The average daily earnings for calculating the pregnancy and childbirth allowance, the monthly allowance for child care, determined in accordance with paragraph 3.1 of this article, cannot exceed the amount determined by dividing by 730 the sum of the marginal values ​​​​of the base for calculating insurance premiums to the Social Insurance Fund of the Russian Federation. Federation, established in accordance with the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (for the period up to December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017) for two calendar years preceding the year of maternity leave, parental leave.

1. Monthly child care allowance is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are on parental leave, from the day the parental leave is granted until the child reaches the age of one and a half years .

2. The right to a monthly childcare allowance is retained if the person on parental leave works part-time or at home and continues to care for the child.

3. Mothers entitled to pregnancy and childbirth allowance, in the period after childbirth, have the right to receive either pregnancy and childbirth allowance, or a monthly childcare allowance, offset by the previously paid pregnancy and childbirth allowance, from the date of birth of the child, if the amount of the monthly child care allowance is higher than the amount of the maternity allowance.

4. If the child is cared for by several persons at the same time, the right to receive a monthly allowance for child care shall be granted to one of these persons.

Judicial practice under article 11.1 of the Federal Law of December 29, 2006 No. 255-FZ

Decision dated October 10, 2019 in case No. А51-16333/2019

12.2018 in the amount of 107,297 rubles 76 kopecks. With regard to the insured Guskova Elena Konstantinovna, it was established that the insured had exercised the right provided for in paragraph 2 of Art. 11.1 of Law No. 255-FZ and, while on parental leave, went to work part-time. During the audit, it was revealed that the manager of warehouse No. 1 g ....

Decision dated October 4, 2019 in case No. А13-7700/2019

That in this case there is an abuse of the right aimed at obtaining additional financial support, since the Department did not comply with the conditions provided for by Part 2 of Article 11.1 of the Federal Law of December 29, 2006 No. connection with motherhood ”(hereinafter - Law No. 255-FZ), according to ...

Resolution dated September 25, 2019 in case No. А60-16421/2019

Seventeenth Arbitration Court of Appeal (17 AAS)

If the insurance premiums accrued by the insured are not enough to pay insurance coverage to the insured persons in full, the insured applies for the necessary funds to the territorial body of the insurer (parts 1, 2 of article 4.6 of Law No. 255-FZ). In accordance with Article 11.1 of Law No. 255-FZ, a monthly child care allowance is paid to insured persons (mother, father, ...

Decision dated September 25, 2019 in case No. А51-9250/2019

Arbitration Court of Primorsky Territory (AC Primorsky Territory)

During the audit, the Fund established that the employees of Pacific Logistic LLC Polyakov D.I., Nikolaev I.V., Pankovsky A.A. exercised the right provided for in paragraph 2 of Article 11.1 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood” (hereinafter - Law No. 225-FZ) and ...

Decision dated September 23, 2019 in case No. А66-9622/2019

Arbitration Court of the Tver Region (AC of the Tver Region) - Administrative

The essence of the dispute: Contesting non-normative legal acts, decisions and actions (inaction) of state non-budgetary bodies

Years. Insurance coverage for the specified type of compulsory insurance is a monthly allowance for child care (subparagraph 8 of paragraph 2 of Article 8 of Law No. 165-FZ). Article 11.1 of Law No. 255-FZ provides that a monthly childcare allowance is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are ...

Decision dated September 18, 2019 in case No. А43-16201/2019

Arbitration Court of the Nizhny Novgorod Region (AC of the Nizhny Novgorod Region)

Social insurance in case of temporary disability and in connection with motherhood” (hereinafter – Federal Law No. 255-FZ). According to the norms of Article 256 of the Labor Code of the Russian Federation, paragraph 2 of Article 11.1 of the Federal Law of December 29, 2006 No. 255-FZ, the right to a monthly childcare allowance is retained if a person who is on parental leave ...

Decision dated September 17, 2019 in case No. А13-13064/2019

Arbitration Court of the Vologda Region (AC of the Vologda Region)

That in this case there is an abuse of the right aimed at obtaining additional financial support, since the Institution did not comply with the conditions provided for by Part 2 of Article 11.1 of the Federal Law of December 29, 2006 No. connection with motherhood ”(hereinafter - Law No. 255-FZ), according to ...

Resolution dated September 16, 2019 in case No. А51-5060/2019

Arbitration Court of Primorsky Territory (AC Primorsky Territory)

The specified type of compulsory insurance is a monthly allowance for child care (subparagraph 8 of paragraph 2 of Article 8 of Law No. 165-FZ). In accordance with Article 11.1 of Law No. 255-FZ, a monthly child care allowance is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are on vacation ...

Decision dated September 11, 2019 in case No. А36-4073/2019

Arbitration Court of the Lipetsk Region (AC of the Lipetsk Region)

On maternity leave, working part-time or at home, as well as continuing education. By virtue of the provisions of parts 1 and 2 of Article 11.1 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”, monthly ...

Decision dated September 11, 2019 in case No. А69-1493/2019

Arbitration Court of the Republic of Tyva (AC of the Republic of Tyva)

In the case, the basis for the contested decision was the conclusion of the Fund’s branch that the insured made expenses for the purposes of compulsory social insurance in violation of the requirements of parts 1 and 2 of Article 11.1 of the Federal Law of December 29, 2006 N 255-ФЗ “On Compulsory Social Insurance in Case of Temporary Disability” and in regards to motherhood...

The legislation of the Russian Federation, among social benefits, specifically allocates a guarantee to all individuals for whom the employer pays mandatory sums insured, as well as compensation payments to pregnant women and persons caring for a child until he reaches a certain age. All these payments for the most part are made precisely at the expense of the funds that the employer transfers for each of his employees.

All of the above aspects are considered directly in the Federal Law 255 "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood" (hereinafter referred to as the Law).

Basic provisions

This Law was adopted on 12/29/2006, replacing the previously existing Federal Law of 07/16/1999 "On the Fundamentals of Compulsory Social Insurance".

The new law introduced new rules for calculating sick leave and benefits in connection with pregnancy and childbirth. In particular, the changes affected. Under the new legislation, the billing period now includes not one previous year, but two.

New Law in detail writes the following questions:

Issues under consideration

Conditionally, in the text of the Law it is possible to single out three main directions:

1. General cases when temporary disability occurs;
2. Payments for pregnancy and childbirth;
3. Payments for caring for a child who has not yet reached the age of one and a half years.

Also set the amount of insurance premiums for each employee and the procedure for their transfer to the Social Insurance Fund.

Payment of insurance premiums

The law requires all employers pay insurance premiums for their employees to the social insurance authorities. Their size is set as a percentage of the salary received by the employee. At present it equals 2.9%.

These contributions transferred monthly after wages have been paid.

It is from these cash transfers that benefits are paid, with the exception of the first 3 days of the usual sick leave (its employer pays at its own expense).

The employer accrues all benefits, and then pays from his own funds, and only then does the FSS reimburse him for the funds spent by transferring money.

Temporary disability

The law deals with this issue in chapter 2, articles 5 to 9.

They reveal next questions:

All citizens for whom the accrual and transfer takes place will have the right to benefits sums insured to the Social Insurance Fund, and in some cases, payments will be made to persons who will care for, in particular.

disability Any illness or injury that prevents an employee from performing his job duties is considered. It can only be established by a medical institution that issues a certificate of incapacity for work, which will indicate the reason and term.

Certificate of incapacity for work has a unified form and is a strict reporting form. The Law establishes clear rules on how to fill out this document. It is filled in by employees of the medical institution and employees of the organization where it is provided for payment. The Social Insurance Fund conducts periodic checks during which the correctness of filling in and calculating benefits is checked. In the event that gross errors are made when filling out the sick leave form, such a form may not be accepted for payment by the social insurance, respectively, the sick leave paid to the employer is not compensated.

The amount of payment depends on the number of years of the employee and is as follows: percentages from average earnings:

• 60% - with experience up to 5 years;
• 80% - with an experience of 5 - 8 years;
• 100% - with more than 8 years of experience.

This is with regard to ordinary situations when the person who received the leaflet is personally on sick leave. In the event that sick leave is issued to care for children or other family members payment is made at a rate of 60%, regardless of the length of service.

Payments are made in the following way:

• the employee provides sick leave to the employer;
• calculation is carried out;
• benefits are paid in the next salary.

Despite the fact that the allowance is accrued only to those for whom insurance premiums are paid, the employer pays 3 days of sick leave at his own expense, and the rest of the amount is reimbursed by the FSS.

Pregnancy and childbirth

Chapter 3 is devoted to this issue, it regulates the amount and timing of the payment of benefits.

A woman is also issued a sick leave for this period, which has fixed duration. It is:

Since pregnancies and childbirth are issued by a sick leave, then algorithm for its payment and accrual similar to the usual hospital, but with some exceptions:

• this sick leave is paid in full, that is, 100%, regardless of the length of service of the woman who received it;
• has a minimum and maximum size, which is limited by the Law. This size changes almost annually and depends on the change.

A sick leave certificate is issued on this basis 70 or 84 days before the date of birth approximately set in the consultation.

Baby care

Under the Act, anyone directly caring for a small child may receive monthly allowances, until the execution of the above child is 1.5 years old.

This type of compensation begins to be paid only after the end of the leave given in connection with pregnancy and childbirth.

If a woman simultaneously has the right to receive both types of benefits, then she can choose only one of them, she will not be able to receive two at once. This situation may occur when a short time after the first birth.

Calculation principle the benefits are the same as for sick leave, but the entire amount is not paid in full, but in installments every month and not in full, but only 40% per child. Accordingly, if there are 2 children, then the amount of the allowance will be 80%, if three children were born at the same time, then the allowance will be paid at 100%.

The benefit is paid by the employer. And then reimbursed by social security.

Methods of calculating benefits, payment terms

All benefits are calculated based on average salary, which is defined as the amount of income, for the two calendar years that precede the time when the benefit is calculated, divided by the number of days in these years, that is, 730 or 731.

Thus, the average wage per day is calculated, then the amount received is multiplied either by the number of sick days or by 30.4, that is, the average number of days in a month. Then the required percentage is calculated from the amount received.

Benefits are paid in the next time:

In cases of pregnancy and motherhood, the law allows replacement of billing periods, provided that in this case the amount of the benefit will be higher.

In particular, it is allowed to remove from the calculation those periods in which a woman had leave in connection with pregnancy and childbirth or with the care of a child. And also if her salary in previous years was higher.

If the person to whom the benefit will be paid is employed immediately two employers, then only one of them will accrue benefits, at the choice of the employee, and only the salary accrued from this employer will be taken into account. To include in the calculation the entire salary accrued from all employers, you will have to quit one job.

Last changes

Key changes in 2019:

From February 1, 2019, state child benefits will be indexed to the inflation rate, which will lead to an increase of 4.3%.

In connection with the increase in the minimum wage from January 1, 2019 to 11,280 rubles, the minimum and maximum values ​​​​of payments for compulsory social insurance were indexed, including maternity benefits and monthly benefits for caring for a child up to 1.5 years old.

Since 2019, the average daily earnings cannot go beyond the extreme limits of 370.85 rubles and 2150.69 rubles (minimum and maximum values). That is, during normal pregnancy, for 140 days, the amount of payment should be no less than 51,919 rubles and no more than 301,095.2 rubles.

In case of premature pregnancy, the BiR leave lasts 156 days, respectively, the minimum will increase to 57,852.6 rubles, and the maximum - to 335,506.08 rubles.

In case of multiple pregnancy, the B&R leave is extended to 194 days, during this period the allowance is provided in the range of 417,231.92 rubles - 71,944.9 rubles.

The rules for calculating disability benefits are described in the following video: