Early pregnancy benefit. Allowance for registration in early pregnancy. Where is the payment assigned

Due to the increase in the minimum wage, the size has changed. What are the new sizes of child benefits? Does the accountant need to recalculate the benefits already assigned? You will find answers to these and other questions in our article.

Introductory information

• early pregnancy registration allowance;
• lump-sum payment for the birth of a child;
• monthly allowance for caring for a child up to 1.5 years old;
• maternity benefit.

At the same time, we note that in some regions of the Russian Federation, a pilot experiment is being carried out to pay benefits directly from the FSS budget. Subdivisions of the FSS in the experimental regions calculate and pay "child" benefits to employees themselves. Cm. " ".

If the organization or the individual entrepreneur has employees to whom he is obliged to pay benefits, then the employer should know the amount of benefits in 2016, including the amount child benefits from July 1, 2016.

Indexation of benefits in 2016

The state annually indexes some "child" benefits, namely: at the birth of a child; for registration in the early stages of pregnancy; the minimum amount of benefits for caring for a child up to one and a half years. The maternity allowance is not indexed.

However, in 2016, lawmakers decided not to index benefits from January 1, 2016, as they had done before. Therefore, if a child was born, say, in January 2016, then the birth benefit was supposed to be paid without indexation.

Officials provided for indexation by 7% only from February 1, 2016 (Article 4 of the Federal Law of April 6, 2015 No. 68-FZ). In this regard, it turned out that in January 2016 there was one amount of the benefit, and from February 1 - another. We give the dimensions in the table.

Benefit	Size in January 2016	Size from February 1, 2016
Early pregnancy registration allowance	RUB 543.67	RUB 581.73 (543.67 rubles × 1.07)
Lump sum for the birth of a child	RUB 14,497.80	RUB 15,512.65 (RUB 14,497.80 × 1.07)
Minimum monthly allowance for caring for a child up to 1.5 years old	RUB 2,718.34 (for the first child); RUB5,436.67 (for the second and subsequent children).	RUB 2,908.62 (RUB 2,718.34 × 1.07) - for the first child; RUB 5,817.24 (5,436.67 rubles × 1.07) - for the second and subsequent children.

Children's benefits from July 1, 2016

Since July 1, 2016, the minimum wage has increased to 7,500 rubles. Also see "", "". But did the increase in the minimum wage affect the size child benefits from July 1? Let's dwell on this in more detail.

Maternity allowance from 1 July

The new minimum wage has affected the calculation of maternity benefits in the following cases:

• if there were no payments in the billing period or their amount is small;
• if the insurance experience is less than six months.

Settlement period- these are two calendar years preceding the beginning of the decree (from January 1 to December 31). Accordingly, if a woman goes on maternity leave, say, in July 2016, then the billing period will be 2014 and 2015.

In the billing period, there is no earnings or it is small

Recall that an employee who is assigned a maternity allowance can apply to the accounting department to replace one or two years of the billing period with other years (if there is no earnings in the billing period or it is very small). The accountant should change the years while observing 3 conditions:

1. the woman wants to change the years in which she was on maternity leave or parental leave;
2. the years selected for replacement precede the billing period (letter of the Ministry of Labor of Russia dated 03.08.2015 No. 17-1 / OOG-1105);
3. based on the results of the replacement years, the amount of the benefit will increase.

If we are talking, for example, about the decree in July, then the maximum daily allowance this month will be 241.94 (7,500 rubles / 31 days), since July 2016 has 31 calendar days. In this case, the minimum wage should be multiplied by the regional coefficient if it is applied in the region (part 3 of article 11 of the Federal Law of December 29, 2006 No. 255-FZ).

With less than 6 months of experience, the accountant needs to compare two daily allowances: which is calculated based on the actual salary and from the minimum wage. And choose a smaller value. Let us explain with an example.

A.S. Petrova goes on maternity leave from June 8, 2016. It will end on November 25, 2016 (140 days in total). In the billing period from January 1, 2014 to December 31, 2015 she has no earnings. Insurance experience - 5 months and 1 day. The regional coefficient is not applied.
Let's determine the average daily wage from the minimum wage, which is applied at the beginning of maternity leave (that is, in July). Average daily earnings will be 246.58 rubles. (7,500 rubles x 24 months) / 730. Accordingly, the daily allowance will be 246.58 rubles. (246.58 rubles. × 100%).
The maximum daily allowance, depending on the number of calendar days, is as follows:

• July, August and October - 241.94 rubles. (7500 rubles / 31 calendar days);
• September and November - 250 rubles. (7500 rubles / 30 calendar days).

Now let's compare the amount of the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave:

• RUB 246.58 > 241.94 rubles;
• RUB 246.58< 250 руб.

It turns out that for July, August and October, the accountant must calculate the allowance from the maximum, not the actual earnings, that is, from 241.94 rubles (in these months, the decree period is 86 days). But for September and November (54 days of the decree), for the calculation, you should take the average daily earnings (246.58 rubles), since it does not exceed the maximum daily allowance. As a result, the total amount of the benefit will be 34,122.16 rubles (241.94 rubles x 86 days) + (246.58 x 54 days)

Childcare allowance from July 1

The employer must pay the childcare allowance to the employee on a monthly basis in an amount equal to 40% of the average earnings, but not less than the minimum amount (clause 1 of article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ). As we have already said, from February 1, 2016, the minimum childcare benefits are as follows (Resolution of the Government of the Russian Federation of January 28, 2016 No. 42):

• 2,908.62 rubles - for the first child;
• 5817.24 rubles - for the second and subsequent children.

The procedure for calculating child benefits in 2016 has not changed. However, the highs and lows of various “child” benefits have changed. This is due to the indexation of child benefits in 2016.

Let's say right away that the maximum amount of an employee's earnings that can be taken into account when calculating benefits in 2016 is ():

Childbirth allowance in 2016

The one-off childbirth allowance in 2016 is 14,497.80 rubles. (). The allowance is paid in this amount if the child was born in January 2016.

If the child is born in February or later, the allowance will be 15,512.65 rubles.

Early Pregnancy: A 2016 Benefit

The allowance for women registered in the early stages of pregnancy, if maternity leave began in January 2016, is 543.67 rubles. (Clause 2, Part 1, Article 8 of the Law dated 01.12.2014 No. 384-FZ).

For those who go on vacation in February and later, the allowance will be 581.73 rubles.

Maternity allowance 2016

The maximum daily allowance for maternity leave started in 2016 is RUB 1,772.60. (Art. 11, Art. 14 of the Law of December 29, 2006 No. 255-FZ). That is, the maximum allowance for a standard decree of 140 calendar days will be 248,164 rubles.

But the minimum allowance is calculated based on the average daily earnings in the amount of 203.97 rubles. Such a minimum is taken into account when calculating the benefit if:

• the woman had no salary at all in 2014 and / or 2015 (for example, the woman was on parental leave);
• a woman in 2014 and (or) 2015 did not work for you and did not bring earnings certificates from other employers;
• the average earnings of an employee for each month of the billing period is less than the minimum wage, equal to 6204 rubles.

Another special case is a female employee whose length of service is less than 6 months by the day she goes on maternity leave. For vacation days falling in 2016, the maximum amount of the daily allowance will be the following:

Childcare allowance 2016

Let us give in the table the minimum and maximum sizes of the monthly allowance for caring for a child under the age of one and a half years (

The indexation coefficient of a one-time benefit at the birth of a child, for registration in the early stages of pregnancy, the minimum amount of benefits for caring for a child under one and a half years has not been approved. These benefits will be separately indexed by the Government no earlier than February. Until this point, you need to use the benefits established in 2015. Maternity benefits, sick leave are not indexed. They need to be counted based on the average earnings for 2014 and 2015. See this article for more details.

14.01.2016

Benefits in the FSS can be roughly divided into two parts:

1.baby (related to pregnancy, childbirth, childbirth and childcare)

2. sick leave (due to the employee's illness)

In this article, we'll talk about all of these tutorials. And pay attention to our table - it gives the amount of benefits, taking into account indexation from February 1, 2016 to indexation.

The size of the benefit in the FSS, taking into account indexation in 2016 table

Maximum monthly childcare allowance	RUB 21,554.82	RUB 21,554.82
Minimum amount of maternity allowance	28 555, 4 rub. (for multiple pregnancies - 39,569.62 rubles, complicated childbirth - 31,818.87 rubles).	28 555, 4 rub. (with multiple pregnancies - 39,569.62 rubles, complicated childbirth - 31,818.87 rubles).
Maximum amount of maternity allowance		RUB 248 164 (with multiple pregnancies - 343 884.4 rubles, complicated childbirth - 276 525.6 rubles).
Minimum average daily earnings for calculating benefits (based on the minimum wage)
Maximum average daily earnings for calculating benefits
Calculation period for calculating sick leave	Reimbursement of benefits from the FSS in 2016 (benefits from the FSS in 2016) Employers have the right to reimburse all types of benefits from the FSS. Exception: the amount of sick leave that was accrued to an employee for the first three days of incapacity for work, provided that the employee himself fell ill, and not a member of his family (child). The fact is that benefits for temporary disability, depending on the reason for issuing a sick leave, are paid: either partly at the expense of the organization, and partly at the expense of the FSS of Russia; or only at the expense of the FSS of Russia. From the first day, the benefit is reimbursed by the FSS of Russia if a certificate of incapacity for work is issued, for example, in connection with caring for a sick family member (including a child) or in connection with an industrial accident or occupational disease. If the employee himself falls ill and the disability is not associated with any work injury or occupational disease, then the temporary disability benefit for the first three days of the employee's illness is paid by the organization at its own expense. From the fourth day of illness, the amount of the organization's benefit is reimbursed by the FSS of Russia (subparagraph 1, paragraph 2, article 3 of the Federal Law of December 29, 2006 No. 255-FZ, hereinafter - Law No. 255-FZ). How much do employers pay childbirth benefit in 2016 (lump sum in 2016) There are two types of benefits related to the birth of a child, which are paid by the employer, and then reimbursed the amount of these benefits from the FSS. The first is a one-time allowance for women registered with medical organizations in the early stages of pregnancy. See the table for its size in 2016. The second is a lump sum for the birth of a child. Its size is also shown in our table. These sizes have been indexed by the government since January 1, 2016. Documents for assigning benefits to the FSS Benefit type Document that an employee provides for receiving benefits One-time allowance for women registered with medical organizations in the early stages of pregnancy Certificate from the antenatal clinic (clause 22 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n) Lump sum for the birth of a child Application for the appointment of a benefit, a certificate of the birth of a child, a certificate from the place of work of the other parent that the benefit was not paid to him (clause 28 of Procedure No. 1012n) When you need to pay FSS benefits in 2016 (payment of benefits) You need to assign an FSS benefit in 2016 within 10 calendar days after the employee has submitted documents that serve as the basis for calculating benefits. The allowance is paid on the day that is set for the payment of wages next after the grant of the benefit. In this case, a one-time benefit for the birth of a child must be paid in the same 10 days that are provided for calculating the benefit. The same applies to a one-time allowance for women registered with medical institutions in the early stages of pregnancy, if the certificate of registration in the early stages of pregnancy is submitted later than the sick leave (clause 1 of article 15 of Law No. 255-FZ, clause 24 and 30 of Order No. 1012n). How much employers pay the Social Security Fund benefit for children under 1.5 years old in 2016 The allowance for caring for a child up to one and a half years is calculated as follows (clause 1 of article 11.2 and clause 5.1 of article 14 of Law No. 255-FZ): The maximum average daily earnings, on the basis of which the child allowance is calculated in 2016, is 1,772.60 rubles. [(670,000 rubles + 624,000 rubles): 730 days]. This means that the maximum monthly allowance for a child in the Social Insurance Fund under 1.5 years in 2016 is 21,554.82 rubles. Days excluded from the billing period when calculating maternity and child benefits in the FSS in 2016 (clause 3.1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ) Further, the actually calculated average daily earnings are compared with the minimum. It is determined on the basis of the minimum wage in the manner prescribed in paragraph 15 (3) of the Regulation approved by the Government of the Russian Federation of June 15, 2007 No. 375. The minimum average daily earnings for calculating child benefits in 2016 is (minimum wage × 24 months: 730 days). Comparing the actual average daily earnings and the minimum amount, the amount that is larger is assigned to payment. Please note that child benefits are not subject to personal income tax and insurance premiums (clause 1 of article 217 of the Tax Code of the Russian Federation and subparagraph 1 of clause 1 of article 9 of the Federal Law of July 24, 2009 No. 212-FZ and subparagraph 1 of clause 1 of article 20.1 Federal Law of 24.07.98 No. 125-FZ). Example 1. Accrual of childcare allowance for a child under 1.5 years of age in 2016 E.A. Panteleeva has been working in Fitness-class LLC as an instructor since 2012. Since June 1, 2016, she has been on leave to care for a child up to one and a half years, about which she wrote a corresponding statement. For Panteleeva, this is the first child. The estimated period for calculating benefits is two calendar years: 2014 and 2015. In 2014, Panteleeva was ill for 21 calendar days, and in 2015 she was on sick leave for 5 days. There are no other grounds for excluding days from the billing period. In 2014, Panteleeva's salary amounted to 450,000 rubles, and in 2015 - 538,000 rubles. The receipts for 2014-2015 did not exceed the limit values, therefore, when calculating the benefits, they will be fully taken into account. Considering that in 2014-2015 Panteleeva was on sick leave for 21 and 5 days, the duration of the calculation period will be 704 calendar days (730 - 26). The average daily wage of an employee is 1,403.4 rubles. [(450,000 rubles + 538,000 rubles): 704 days]. This value does not exceed the established maximum average daily earnings (1403.4 rubles.< 1 772,60 руб.). Поэтому детское пособие будет рассчитано исходя из фактически начисленного среднего заработка сотрудницы. Now let's calculate the monthly childcare allowance. It will amount to 17,065 rubles. (RUB 140.4 x 30.4 days x 40%). The calculated amount of the benefit is more than the established minimum wage. Hence, E.A. Panteleeva will receive a monthly allowance for caring for a child up to one and a half years in the amount of 17,065 rubles. How to calculate childcare allowance for less than a month Suppose the employee's maternity leave ended in the middle of the month, then the child benefit under 1.5 years old in 2016 needs to be determined in less than a month. In this case, the allowance is calculated in proportion to calendar days (including weekends and holidays). Then the calculation of the allowance is done according to the formula (clause 47 of the Procedure, No. 1012n): Example 2. Calculation of the allowance for the care of a child up to 1.5 years, if the parental leave began in the middle of the month Let's use the conditions from example 1, slightly changing them. Suppose Panteleeva, an employee of Fitness-class LLC, took leave to care for a child up to one and a half years from June 11, 2016. The amount of the allowance for a full month, which was calculated by Panteleeva, amounted to 17,065 rubles. June has 30 calendar days, of which only 20 days fall on vacation. Thus, for June 2016 Panteleeva is entitled to an allowance in the amount of 11376.6 rubles. (RUB 17,065: 30 days × 20 days) How the amount of sick leave depends on the employee's insurance record Sick leave calculation in 2016: rules When calculating hospital benefits in 2016, you need to pay attention to the new maximum average daily earnings. But first, let us recall the formula by which the average daily earnings are determined (clause 1 of article 14 of Law No. 255-FZ and clause 15 (1) of Regulation No. 375): Please note: the number 730 cannot be adjusted here. This is a fixed amount, and it does not depend on whether a leap year falls on the billing period or not. Thus, the maximum average daily earnings, on the basis of which sick leave is calculated in 2016, is 1,772.6 rubles.[(624,000 rubles + 670,000 rubles): 730 days]. Recall that the same maximum applies to maternity and child benefits. Compare the average daily earnings that you actually calculated with the minimum. It is determined on the basis of the minimum wage (6204 in 2016) in the manner prescribed in paragraph 15 (3) of Regulation No. 375. The minimum average daily earnings for calculating hospital benefits in 2016 is 203.97 rubles.(6204 rubles × 24 months: 730 days). After comparing the actual average daily earnings and the minimum amount, assign the amount that is greater to payment. After the average daily earnings have been established, determine the amount of the benefit itself. Do not forget that it still depends on the employee's insurance record (Article 7 of Law No. 255-FZ). The formula for calculating sick leave in 2016 will be as follows: An example of sick leave calculation in 2016 Secretary O.M. Filatova was on sick leave from 15 to 21 January 2016 inclusive (seven calendar days). In 2014, O.M. Filatova received a salary from which accruals of insurance contributions to the FSS of the Russian Federation were made, in the amount of 240,000 rubles. For 2015 - in the amount of 288,000 rubles. The employee's insurance experience is more than 8 years, so she must be paid temporary disability benefits in the amount of 100% of the average earnings. The average daily earnings for calculating benefits is 723.29 rubles. [(240,000 rubles + 288,000 rubles): 730 days]. This value does not exceed the established maximum (723.29 rubles.< RUB 1,772.6) and more than the established minimum (723.29 rubles.> RUB 203.97). The amount of the benefit for the first three days of illness (from 15 to 17 January inclusive) payable at the expense of the employer is 2,169.87 rubles. (723.29 rubles × 3 days). The allowance for the remaining days of temporary disability (from January 18 to January 21 inclusive), payable at the expense of the FSS of the Russian Federation, is equal to 2893.16 rubles. (723.29 rubles × 4 days). The total amount of the allowance is 5063.03 rubles. (RUB 2169.87 + RUB 2893.16). In accounting, the accountant made the following entries: DEBIT 26 CREDIT 70 - 2169.87 rubles. - accrued temporary disability allowance for the first three days of illness at the expense of the employer; DEBIT 69 subaccount "Settlements with the FSS" CREDIT 70 - 2893.16 rubles. - a temporary disability allowance has been accrued for the remaining days of illness at the expense of the FSS of the Russian Federation; DEBIT 70 CREDIT 68 subaccount "Payments for personal income tax" - 658 rubles. (5,063.03 rubles × 13%) - personal income tax withheld from benefits for temporary disability; DEBIT 68 subaccount "Settlement of personal income tax" CREDIT 51 - 658 rubles. - paid to the budget of personal income tax, withheld from benefits for temporary disability; DEBIT 70 CREDIT 51 - RUB 4405.03 (5,063.03 rubles - 658 rubles) - a temporary disability benefit was transferred from the current account to the employee's bank card (minus the withheld personal income tax). The maternity allowance in 2016 is calculated taking into account the new limits. The calculation of the maternity allowance in 2016 is based on the employee's income for 2014 and 2015. The article will also tell you who is entitled to the maternity allowance in 2016. The procedure for calculating maternity benefits in 2016 is established by Federal Law No. 255-FZ of December 29, 2006. In 2016, the previous procedure is in effect. However, some indicators have changed that are involved in the calculation of maternity benefits in 2016. Who is paid maternity allowance in 2016 One of the documents required for the appointment of maternity benefits is a certificate of incapacity for work. The doctor writes out a certificate of incapacity for work for pregnancy and childbirth: at 30 weeks of pregnancy for 140 calendar days - with a singleton pregnancy; at 28 weeks of gestation by 194 calendar days - with multiple pregnancies. Calculation of maternity allowance in 2016 The algorithm for calculating maternity benefits in 2016 is as follows. Step 1... We determine the years of the billing period and the amount of accounted payments (parts 1, 2 and 3.2 of article 14 of Law No. 255-FZ). In 2016, the billing period includes 2014 and 2015. Step 2... We calculate the number of taken into account calendar days in the billing period - subtract the excluded days from the total number of calendar days in the billing period. Step 3... We calculate the average daily earnings - the amount of payments taken into account (step 1 indicator) is divided by the number of calendar days taken into account (step 2 indicator). Step 4... We calculate the limiting size of the average daily earnings - the sum of the limiting values ​​of the base for calculating insurance premiums in the FSS of the Russian Federation for each year of the billing period is divided by 730. Step 5... Compare the average daily earnings (indicator of step 3) with the limit size of the average daily earnings (indicator of step 4) and choose a lower value. Step 6... Determine the amount of the daily allowance - multiply the average daily earnings (step 5) by 100%. Step 7... We calculate the amount of maternity allowance - we multiply the amount of the daily allowance by the number of calendar days falling on the period of maternity leave. An example of calculating maternity allowance in 2016 The employee goes on maternity leave in February 2016. She did not replace the years of the billing period. The amount of payments accrued to the employee in the billing period was: for 2014 - 570,000 rubles; for 2015 - 630,000 rubles. During the billing period, the employee took sick leave several times. The total number of calendar days of her temporary incapacity for work was 131. Also, the employee went on vacation twice - for a total of 56 calendar days. To calculate the allowance, we will apply the algorithm. Step 1... In our case, the billing period is 2014 and 2015. The amount of accounted payments amounted to 1,200,000 rubles. (570,000 rubles + 630,000 rubles). Step 2... Let's determine the number of taken into account calendar days. It is equal to 600 calendars. days (365 calendar days (for 2014) + 365 calendar days (for 2015) - 131 calendar days (temporary disability)). The number of days of the next paid vacation is not excluded. Step 3... Let's calculate the average daily earnings. It will be 2,000 rubles. (1,200,000 rubles: 600 calendar days). Step 4... Let's calculate the maximum amount of the average daily earnings. It is equal to 1,772.6 rubles. [(670,000 rubles + 624,000 rubles): 730]. Step 5... Let's compare the two quantities. The maximum amount of daily earnings turned out to be less than the amount of actual daily earnings (1,772.6 rubles.< 2000 руб.). В соответствии с новой редакцией части 3.3 статьи 14 Закона № 255-ФЗ дальнейший расчет производим исходя из суммы 1 772,6 руб. Step 6... The amount of the daily allowance is 1,772.6 rubles. (1 772.6 rubles × 100%). Step 7... Determine the total amount of maternity benefits. It will be equal to 248,164 rubles. (1,772.6 rubles × 140 calendar days). How to Pay Burial Benefit in 2016 The employer pays the burial allowance at the expense of the FSS only (Article 10 of the Federal Law of 12.01.96 No. 8-FZ): to your employee (working under an employment contract) in the event of the death of a minor family member. In other cases, individuals apply for a burial allowance to their Social Security Fund at their place of residence. To receive benefits, an employee must submit: 1) an application in any form for the payment of benefits; 2) the original of the death certificate issued by the registry office (clause 84 of the Methodological Instructions, approved by the FSS Decree of 07.04.2008 No. 81); 3) documents confirming payment for burial services included in the guaranteed list (clause 5 of article 9, clause 1 of article 10 of Law No. 8-FZ). For example, checks of the KKT or BSO issued by the funeral service that provided these services. An external part-time worker is paid a burial allowance only if it was not paid at the main place of work of a part-time worker (Article 287 of the Labor Code of the Russian Federation, Article 2 of Law No. 255-FZ, paragraph 2 of Article 10 of Law No. 8-FZ). The funeral allowance at the expense of the FSS is paid in the least of the following amounts (clause 1 of article 10 of Law No. 8-FZ): the actual cost of burial services from the guaranteed list; the maximum allowance set for January 1 of the year in which the burial took place. The maximum allowance is indexed annually. In 2016, it is 5277.27 rubles. This size can be adjusted by the decree of the Government of the Russian Federation. In districts and localities where district coefficients are established, the maximum allowance should be increased by the appropriate coefficient. The allowance must be paid on the day when the person who applied for it has submitted all the documents necessary to receive it (clause 2 of article 10 of Law No. 8-FZ). Catherine Registered in the early stages of pregnancy on November 25, 2015, received a certificate on May 6. Please tell me, in what amount (before February 1 or after February 1)? " By date of reference Olga maternity benefits are calculated for 2014 and 2015. And if I did not work in 2014, how will my maternity payments be calculated?

Pregnant women belong to a socially unprotected category of citizens; various guarantees and benefits have been developed for their financial support from the state. These include cash payments for registration in early pregnancy. The purpose of the manual is to attract women to register for medical treatment in the first months of pregnancy, so that medical specialists have the opportunity to respond in a timely manner to any deviations from the norm during pregnancy. The article will give a detailed analysis of this benefit, as well as determine what amount of the benefit is due in 2016, how to issue it and receive it.

The right of pregnant women to receive additional benefits is enshrined in the Federal Law of May 19, 1995, No. 81-FZ. In accordance with Article 9 of the specified Federal Law, an additional benefit is payable if the pregnant woman fulfills the only condition - registration at an early stage. The legislator understands early terms as pregnancy, from the onset of which no more than 12 weeks have passed, which corresponds to 3 months.

Women wishing to receive a legal payment should contact the antenatal clinic, which, as a rule, is located at the location of the district polyclinic. Upon confirmation of pregnancy, the doctor will register. In essence, it is expressed in the design of a special card for a pregnant woman, measurement of height, weight and other parameters. The doctor also calculates the gestational age, which often differs by 1-2 weeks from the real one, calculated from the day of conception.

The calculation of the medical term of pregnancy is carried out from the 1st day of the last menstrual cycle of the pregnant woman. In fact, pregnancy occurs in the middle of the cycle, which averages 28-30 days. Therefore, the calculation of the gestational age of women and doctors themselves quite often differs by 2 weeks. The benefit is paid if the gestational age, according to medical calculations, is not more than 12 weeks. A woman can find out about pregnancy as early as 2-3 weeks, according to the legislator, 10 weeks is a sufficient period not only to confirm pregnancy, but also to apply to the LCD for registration.

To apply for the allowance, it is enough to contact the antenatal clinic at the place of registration. A woman can independently choose another one or change the previously selected LCD. After registering for up to 12 weeks, a woman can consult a doctor for a certificate confirming this fact.

The grant is issued together with the payment for pregnancy and childbirth, depending on the woman's employment, namely:

• officially employed women are paid benefits by the employer organization;
• the rest of the categories are paid by the territorial body of the FSS.

The allowance for registration in early pregnancy is paid on the basis of a certificate from the LCD and a personal statement of the woman. A free-form application must contain the details to which the payment will subsequently be made.

Pregnant women who previously worked as individual entrepreneurs, subject to the independent conclusion of a social insurance contract, can also apply for payment of benefits to the Social Insurance Fund, to its territorial division.

Only women have the right to receive the benefit under analysis, just like the pregnancy benefit. The child's father, grandmother or grandfather cannot receive the payment.

Required documents

The main package of documents for receiving benefits includes:

• application for payment indicating the details for the transfer;
• a certificate from the LCD confirming registration in the early stages of pregnancy. The certificate must contain the signatures of the responsible persons, as well as the seal of the institution;
• passport as an identity document.

For working women, no additional submission is required. For those who submit documents to the FSS, depending on the situation, additional documents may be required, for example, an extract from the employment, a certificate of recognition of the unemployed and others at the request of the FSS employees.

The allowance for the fulfillment of the registration condition before 12 weeks of pregnancy is calculated and paid, as a rule, together with the pregnancy allowance for sick leave at 7 months, but not earlier than 12 weeks of pregnancy. The employer or the FSS, on the basis of the application, independently calculates the amount of the benefit, which is indexed annually and in 2016 is 581.73 rubles.

If a woman does not provide a timely application for payment, then she retains the right to receive payment within 12 months from the date of birth of the child. It is illegal to refuse payment before this period expires.

The payment period, as a general rule, is 10 days after the submission of the necessary documents, including a certificate confirming the registration of a pregnant woman in the early stages.

In case of contacting the FSS, the payment period is slightly longer, while the payment must be made no later than the 26th day of the next month after the application.

In conclusion, we note that registration for a period of up to 12 weeks allows you to carry out a set of medical tests and establish the presence of any deviations. Both the life and health of the baby and the mother can depend on the timely diagnosis. Despite the fact that the amount of the allowance is insignificant, every pregnant woman has to receive it and use it as needed, regardless of official employment.

The amount of the benefit is the same for all categories of women, regardless of previous pregnancies and the number of children they have.

An employee hired under an employment contract who is to replenish the family is entitled to three main benefits, which in most cases she receives through the employer: for pregnancy and childbirth, upon the birth of a child and subsequent care for him up to one and a half years. But there is also an additional amount, which, I must say, is not always paid. The very fact of the appointment of such an allowance depends on when exactly the woman reported her pregnancy to the antenatal clinic. It would seem that the right to social benefits should not overlap with organizational issues of this kind, but, nevertheless, these are the norms of the law. This article will focus on the registration allowance early in pregnancy.

How to get benefits early in pregnancy

When registering in the early stages of pregnancy, a woman can apply for an allowance if she turned to an antenatal clinic before 12 weeks of pregnancy. In this case, there will be a corresponding mark on the sick leave, which will be given to her at 30 weeks. She will give the right to this payment, which the company where the woman works under an employment contract will be obliged to make. In this sense, the benefit is no different from other benefits associated with the birth of a child. In the future, the employer will compensate them at the expense of the FSS: either simply reduce the current deductions by the appropriate amount, or submit documents to the social insurance to reimburse the benefits paid.

In some regions, there is a direct payment of benefits directly from the FSS to individuals. In such cases, the employer does not participate in the calculations, but is obliged to collect and prepare the documents necessary for the calculation of benefits for submission to the territorial department of social insurance.

Procedure for payment of benefits

As already mentioned above, a mark about early registration with an antenatal clinic is placed directly on the sick leave issued to a woman for the period of her maternity leave. This happens at 30 weeks of gestation or a little later. Delays can be mainly associated with bureaucratic issues arising in the work of clinics or antenatal clinics.

However, problems due to such delays will not arise for either the woman in labor or her employer. A woman has the right to apply for the payment of any of the maternity benefits within 6 months from the moment of the occurrence of the relevant circumstance. In the case of the payment of maternity benefits, as well as benefits for early registration periods, this period is counted from the last day of the period of temporary incapacity for work prescribed in the sick leave.

But the amount of benefits for the early stages of pregnancy will depend, on the contrary, on the date of the beginning of the hospital period. The fact is that this benefit is indexed annually, and in recent years this has been happening on February 1. So, from February 2016 to January 31, 2017, the allowance was 581.73 rubles. At the moment, its amount has been increased to 613.14 rubles.

Regardless of how the sick leave period intersects with this date, and when the registration itself took place in the LCD, the amount of a specific payment is determined on the date of the start of maternity leave under the BIR.

Example

On February 2, 2017, an employee of Romashka LLC, A.N. Ryazanova. provided a sick leave in connection with pregnancy and childbirth, opened on December 25, 2016 for a period of 140 calendar days. In this sick leave there is a corresponding record on registration in the early stages of pregnancy up to 12 weeks.

Until February 12, the employer, in addition to the principal amount of sick leave payment for pregnancy and childbirth, is obliged to pay an allowance for registration in the early stages of pregnancy in the amount corresponding to the period in which the sick leave was opened, that is, in the amount of 581.73 rubles ...

Regional indexation of benefits for early pregnancy

If a woman works in those regions of the country where regional coefficients that increase salaries are established, then such coefficients are also applied to the benefit paid in connection with the early registration period for pregnancy. Actually, in this case, the general rule applies: if the benefit paid is not related to the level of wages to which such indexation has already been applied, but it is established, as, for example, in the case under consideration, by a fixed amount at the federal level, then the amount of the benefit must be indexed separately ( Article 5 of the Federal Law of May 19, 1995 No. 81-FZ).