Early pregnancy registration allowance. When to register for pregnancy and in which antenatal clinic to be observed

First of all, the expectant mother needs to register for pregnancy with an obstetrician-gynecologist. Where to be monitored: in an antenatal clinic, a commercial medical center, in a medical center at a maternity hospital - it's up to you. It all depends on your preferences and material capabilities.

You can be monitored for free in the antenatal clinic at the place of registration or at the place of actual residence, regardless of registration. To register for pregnancy in the antenatal clinic, you must present your passport and compulsory health insurance policy. The presence of the policy, regardless of the place of issue, allows the patient to present it at any antenatal clinic or maternity hospital, where it must be recognized as valid - this is ensured by a unified system of compulsory health insurance. There are regulations confirming the right to public health care regardless of where you live. In the absence of a policy, you will only receive emergency medical assistance.

It is better to get registered in the antenatal clinic in which you have been observed for several years, so as not to violate the continuity of medical supervision. After all, there is all the data about your health, diagnoses, the results of examinations, treatment, etc. are recorded. In the new place, all this is absent, so some diseases remain unnoticed. It is also necessary to be guided by the place of observation: it is good if it is convenient to get to the consultation. If it is impossible to combine these two requirements, then in the antenatal clinic, where you were observed earlier, you can take an extract about previous diseases, operations.

It happens that a woman is registered (registered) in one area of ​​the city, but lives in another area. In this case, you can be observed at the place of residence. As a rule, patients in antenatal clinics are observed by an obstetrician-gynecologist assigned to a specific area: But it should be borne in mind that you have the right to choose any obstetrician-gynecologist working in this antenatal clinic. If for one reason or another you do not get along with your doctor, you can change your doctor.

You can also be monitored during pregnancy in commercial medical centers. There are many options here - both the centers themselves and the range of services provided. You choose a center (be sure to find out the reviews of those who have already been observed there), a specialist, a contract, you conclude a contract that has legal force. The cost of contracts is different: from 10 to 60 thousand rubles - it all depends on the volume of examinations, doctors' consultations, the duration of pregnancy, etc. licenses for certain types of obstetric health care are not a guarantor of such authorization. Meanwhile, an exchange card is a document where the results of all examinations carried out during pregnancy are entered, and it is necessary for admission to a maternity hospital. A woman who does not have an exchange card can only be admitted to the observational department of the maternity hospital, where there are unexamined patients and women with various infectious diseases. A woman receives an exchange card after the 28th week of pregnancy. Check if a commercial medical center issues a certificate of incapacity for work for pregnancy and childbirth to its clients (in other words, is it possible to arrange sick leave and maternity leave there). The procedure for communicating with an obstetrician-gynecologist will be based on a scheme similar to a antenatal clinic.

Another option for monitoring pregnancy is monitoring at the medical center at the maternity hospital; its advantage is the ability to conduct pregnancy and childbirth by one obstetrician-gynecologist.

When to register for pregnancy?

You should register with a specialist in the early stages of pregnancy (up to 12 weeks), as this increases the likelihood of a successful pregnancy and childbirth, and therefore the birth of a healthy child. At this time, it is advisable to start examinations with specialists, passing tests in order to exclude all possible troubles and to start treatment in a timely manner when a particular pathology is detected. The obstetrician-gynecologist will be able to systematically monitor your health, schedule certain examinations at each stage of pregnancy to make sure that there are no complications. In addition, our state pays all women who are registered for pregnancy for up to 12 weeks, when they go on maternity leave, a lump sum in the amount of half the minimum wage.

What is done in antenatal clinics?

At the first appointment, the obstetrician-gynecologist will ask you about everything related to your health, weigh, measure the pelvis with a pelvis meter (a special instrument, similar to a large compass with blunt ends, with which you can find out the size of the pelvis), conduct an examination on a chair, take a swab from vagina. All this information and research is necessary in order to draw up a plan for the management of pregnancy and to suggest what difficulties may arise during childbirth. The doctor will give recommendations on rational nutrition, drugs that need to be taken, and write out directions for tests and consultations. Most often, blood tests are taken on an empty stomach, you can find out in advance with the doctor whether it is necessary to comply with this condition during the next study.

There is a standard for medical examinations in the management of pregnancy, which are free of charge. These are general blood tests (blood is taken from a finger), biochemical blood tests (blood is taken from a vein), blood tests for HIV, hepatitis B, syphilis, general urine tests, vaginal smears, ultrasound examinations, consultations with a dentist, ophthalmologist, therapist. In the presence of chronic diseases, the mother may need additional examinations and consultations. If you need to do analyzes that are not included in the standard, then they will have to be carried out for a fee. In most medical institutions, it is customary to skip pregnant women out of turn, so correctly indicate to the rest of the patients your position.

Before meeting with an obstetrician-gynecologist, you can make yourself an approximate list of questions that you need to ask so as not to forget anything and discuss all the details that interest you. If the antenatal clinic doctor discovers significant abnormalities during pregnancy, it is always possible to refer the patient for a consultation to a larger medical center. For example, if such a consultation is located in the Moscow region, then the patient can be sent for examination to the Moscow Regional Research Institute of Obstetrics and Gynecology.

Maternity leave: how much?

A certificate of incapacity for work due to pregnancy and childbirth is issued by an obstetrician-gynecologist, and in its absence - by a doctor conducting a general appointment for the following periods:

in the absence of complications - from 3 weeks of pregnancy, the duration of 140 calendar days (70 days before delivery and 70 days after delivery);

with multiple pregnancies - 28 weeks of gestation by 180 days:

for complicated childbirth - for an additional 16 calendar days. In these cases, the total duration of prenatal and postnatal leave is 156 calendar days (70 + 16 + 70).

Use our service Calculation of maternity >>>

Documents required for registration for pregnancy:

  • passport;
  • compulsory health insurance policy;
  • the results of medical examinations carried out during the last year, including examinations related to this pregnancy, as well as discharge from hospitals of any profile, if any.

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-time 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: the 2016 guide

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);
  • the woman did not work for you in 2014 and (or) 2015 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 in 2016, her maximum daily allowance will be as follows:

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 (

Only women registered early in pregnancy can receive benefits. The early term is when the pregnancy lasts up to 12 weeks (Art. 9 of the Law of 19.05.1995 No. 81-FZ).

When it comes to firms and entrepreneurs, they should only award and pay benefits to women who are full-time employees. That is, an employment contract must be concluded. These are the requirements of part 1 of article 13 of the Law of December 29, 2006 No. 255-FZ and paragraph 21 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n (hereinafter - Procedure No. 1012n).

Be careful: the allowance is paid only at the place of the main job, it is not assigned to external part-time workers. If you pay an allowance to an external part-time worker, the FSS of Russia will refuse to reimburse such funds (clause 79 of the Methodological Instructions approved by the decree of the FSS of Russia dated 07.04.2008 No. 81, decree of the FAS of the East Siberian District dated 03.05.2011 No. A19-13214 / 10).

Is there a right to benefits if, according to a doctor's certificate, the gestational age is exactly 12 weeks? It's safer not to do this. Indeed, the legislation does not clearly say which day of the term is considered the limit. In addition, according to the classification of premature birth, the term "up to 28 weeks" means that 27 weeks and 6 days have passed (letter of the Ministry of Health and Social Development of Russia dated 12.16.2011 No. 15-4 / 10 / 2-12700).

So it turns out that the period "up to 12 weeks" means the following: 11 weeks and 6 days have passed, inclusive. That is, the 12th week is also included in the specified period. And if so, then the day when exactly 12 weeks have passed is the day before which you need to register.

How much to pay the allowance and what documents to issue

In general, the basic amount of the allowance is 300 rubles, while it is regularly indexed. The last indexation was on February 1, 2017. Moreover, in the period from January 1 to February 1, 2017, the benefit had to be assigned and paid in the same amount as in 2016 - in the amount of 581.73 rubles. And by 5.4%, now it has become 613.14 rubles. (Article 4.2 of the Law of 06.04.2015 No. 68-FZ, Decree of the Government of the Russian Federation of 26.01.2017 No. 88).

Also, with the actual payment, the benefit must be increased by the regional coefficient, if any. This is stated in Article 5 of the Law of 19.05.1995 No. 81-FZ.

Benefit should be determined at the start date A simple example. A certificate of registration in the early stages of pregnancy was issued in November 2016, and maternity leave begins in March 2017. In this case, the allowance must be paid in the amount of 613.14 rubles. (Clause 24 of Order No. 1012n).

In order to receive the allowance, the woman hands over two documents to the employer. First, a certificate from a doctor who put the employee on medical records. The doctor draws up a certificate in any form, certifies it with his signature and seal of the medical organization. Secondly, the application for the appointment of benefits.

These are the requirements of clauses 5 and 22 of Order No. 1012n.

When to pay benefits

Usually the employer pays the benefit at the same time as the maternity benefit. Indeed, most often a certificate of registration and an employee's application is brought along with documents for maternity leave.

You can pay the allowance separately - within 10 days from the date of submission of the certificate of registration, if the employee submitted it later than the documents for maternity leave (clause 24 of Procedure No. 1012n).

Pay the early pregnancy registration allowance in one lump sum.

Having received the documents from the employee, you can prepare a separate order for the appointment of benefits. It is not necessary to draw up such an internal document. According to the law, the basis for assigning benefits is a certificate and a statement from the employee.

One more point. The employee can expect to receive benefits for six months from the date the maternity leave ended. And only if the woman missed this deadline, then do not give out the allowance (clause 80 of Procedure No. 1012n, letter of the FSS of Russia dated 05/30/2016 No. 02-11-09 / 15-05-1361P).

How to take into account the allowance

The allowance for women registered in the early stages of pregnancy is fully reimbursed by the FSS of Russia. In accounting, such payments are reflected in the debit of account 69.

The allowance is not subject to personal income tax and insurance premiums (clause 1 of article 217, subparagraph 1 of clause 1 of article 422 of the Tax Code of the Russian Federation, subparagraph 1 of clause 1 of article 20.2 of the Law of 24.07.1998 No. 125-FZ).

The amount of the benefit is not included in expenses when calculating income tax, since this payment is fully financed by Social Insurance.


EXAMPLE. REFLECTION OF THE GUIDELINES FOR REGISTRATION IN THE EARLY PERIOD OF PREGNANCY IN ACCOUNTING

On March 10, 2017, O.A. Kulikova submitted to the accounting department a certificate from the antenatal clinic on registration in the early stages of pregnancy dated November 18, 2016.

Debit 69 subaccount "Social insurance settlements" Credit 70
- RUB 613.14 - the allowance for Kulikova, who was registered in the early stages of pregnancy, was accrued;

Debit 70 Credit 50
- RUB 613.14 - An employee benefit was paid.

The accountant did not include this amount of benefit in expenses when calculating income tax. This amount is also not involved in the calculation of other taxes (contributions).

In conclusion, a few words about the taxes paid in connection with the use of special regimes - the unified agricultural tax and the unified tax on imputed income and "simplified rules".

Here, in essence, the situation is the same as with income tax. The allowance is fully reimbursed by the FSS of Russia, therefore this payment does not affect the tax obligations of the employer (clause 2 of article 346.5, clause 2 of article 346.16, clause 3.1 of article 346.21, clause 2 of article 346.32 of the Tax Code of the Russian Federation).

Early Pregnancy: Benefit 2018 indexed from 1 February. The article contains the current size of the 2018 manual, orders and applications for free download, and features of the manual for a pilot project.

Read in the article:

Who receives the early pregnancy registration allowance in 2018

Women who:

1. Registered with a medical institution in connection with pregnancy for up to 12 weeks.

2. Submitted an application for a lump sum with all documents attached no later than 6 months after the end of the maternity leave.

Example 1
The pregnancy of the cashier of LLC Symbol is counted from January 3, 2018. We will determine until what point she needs to register for pregnancy in order to receive social benefits. The data for the calculation are presented in the table.

P / p No. Dates in 2018 Weeks of pregnancy
1. January 3-9 Week 1
2. January 10-16 2 week
3. January 17 - 23 3 week
4. January 24 - 30 4 week
5. January 31 - February 6 5 week
6. February 7-13 6 week
7. February 14 - 20 7 week
8. February 21 - 27 8 week
9. February 28 - March 6 9 week
10. 7 - 13 March 10 week
11. March 14 - 20 11 week
12. March 21 - 27 12 week

12 weeks of pregnancy ends on March 27th. This means that in order to receive the allowance, the cashier needs to register with the medical institution until March 26, 2018 inclusive.

Example 2
The maternity leave of the secretary of "Symbol" ended on February 20, 2018, and on September 3 of the same year, the secretary submitted to the accounting department a certificate of registration of her pregnancy in a medical institution for up to 12 weeks in order to apply for an allowance.
"Symbol" refused the secretary to apply for an allowance for the early period of registration for pregnancy in 2018, since more than six months had passed since the date of the end of maternity leave on the date of applying for payment. The deadline to submit an application in this case is August 20, 2018.

Benefit for early pregnancy registration in 2018

Most social benefits are subject to indexation. This also applies to benefits for early pregnancy registration. The amounts of social benefits before and after indexation in February 2018 are presented in the diagram.

A one-time allowance for women registered early in 2018 in the basic amount of 300 rubles. indexed annually. Therefore, the specific amount of payment is determined on the day of the insured event, which is the basis for the payment of benefits for early registration of pregnancy. An insured event for this payment is pregnancy and childbirth, which means that you need to determine the amount of payment on the date of issuing a maternity certificate of incapacity for work.

When determining the amount of benefits for the early periods of registration for pregnancy in 2018, the date of the beginning of maternity leave, the date of registration of pregnancy and the date of issuance of a certificate of this does not matter.

The amount of social benefits in 2018 (before and after indexation), see table 1.

Table 1. Early pregnancy registration allowance in 2018

Example 3
Let's continue the condition of example 1 and suppose that the cashier issued a maternity certificate of incapacity for work on February 25, 2018. In this case, the social payment is due to her in the amount of 628.47 rubles, since the insured event was recorded after the February indexation of child benefits.

Receiving benefits for the early dates of registration for pregnancy in 2018 from the employer

An employee who works on the basis of an employment contract at the main place of work can apply to the employer for payment in connection with the early registration of pregnancy. To pay benefits, you need to follow the following algorithm.

Step 1. Obtain supporting documents from the employee.

A woman must submit to the accounting department:


Step 2. Issue an order on the appointment of social benefits.

The order of the head is drawn up arbitrarily, there is no standard form for it.

Step 3. Make social payments to an employee.

The timing of the payment of a one-time allowance to women who registered in the early 2018 is shown in Table 2.

Table 2. Terms for the employer for social benefits

Features of the allowance for the early dates of registration for pregnancy in 2018 with a pilot project

The meaning of the pilot project is that the social insurance fund is directly involved in the calculation and payment of benefits to working individuals. In this regard, the preparation of documents for receiving benefits in the regions of the pilot project has its own characteristics. Since July 2018, employers and employees from the republics of Karelia, Tyva, North Ossetia-Alania and the Kabardino-Balkarian Republic, as well as from the Kostroma and Kursk regions, need to take these features into account.

The social security fund transfers the social payment to the employee according to the bank details that she indicated in the application.

Women are eligible to receive early pregnancy registration benefits in 2018. A one-time transfer of a certain amount of payment is possible in accordance with Article 9 of the Federal Law No. 81. It was adopted in May 1995.

However, the funds are not allocated to all patients registered with a medical organization. Payment is possible for certain categories of citizens.

  1. Officially employed. The employer makes a monthly contribution to the Social Insurance Fund (FSS), so an allowance is possible.
  2. Closed their business. If the individual entrepreneur is still working, then all contributions must be paid in the year preceding the pregnancy.
  3. Fired due to bankruptcy or liquidation of the organization. They must be officially recognized as unemployed and given benefits.
  4. Civilian employees of military units.

There are certain requirements

State social security also guarantees pregnancy benefits. They are laid down:

  • female military personnel;
  • female students of secondary specialized educational institutions, universities, postgraduate students.

To receive benefits during pregnancy, you need to write an application to the head of the organization where the woman works or studies. The payment is not allowed for pregnant women registered in the 1st trimester and undergoing medical examination, if they do not officially work anywhere. FSS contributions are not paid from the salary and payments are not issued.

The allowance can be received within six months after the end of maternity leave. If a woman applies after this period, she has the right to refuse payment. Everything will be decided individually.

The initial allowance for pregnancy is 300 rubles. But according to Federal Law No. 81, this amount increases upon payment. It depends on two parameters.

  1. The regional coefficient, which operates in the Far North and other areas with a harsh climate.
  2. Taking into account the indexation of the allowance (set every year by a decree of the Government of the Russian Federation).

The amount of payments also depends on the month when the patient was registered. For example, if she first came to the antenatal clinic in January 2018, then the amount of the benefit is 613.14 rubles. In February, the payment is already 628.47 rubles. The benefit does not depend on whether 2 children were born or one.

If you got up earlier, you will get more

When you need to register in order to issue a payment

An early visit to a doctor is necessary for the health of the expectant mother and baby and makes it possible to receive timely benefits. This happens according to the order established by the Government. The total amount paid during pregnancy is calculated by the coefficient.

To receive benefits, you must register for up to 12 weeks. After that, you should issue a certificate for payment to confirm the pregnancy. It is necessary to be careful with private clinics, since not everyone has the right to issue the documents necessary to receive payments.

Women's consultation

Benefit for pregnant unemployed registered early

  • regional department of social protection;
  • educational organization where the woman is studying;
  • FSS, the employer was listed there until the termination of the activities of his company.

To receive payment for early registration, you must collect a package of documents. It includes a certificate from a medical organization confirming pregnancy, an application for benefits. A sample can be taken on the Internet or requested from employees of these organizations when writing.

Usually the benefit is paid at the same time as the maternity disability allowance. This is because the certificate and sick leave certificates are issued together. It is easier for women to apply for two benefits so that they do not waste their time.

Sign two manuals at once

If it was not possible to immediately provide a certificate of early setting, the money will have to be received on certain dates. The days for which the benefit will be paid depends on the category to which the recipient falls. For example:

  • students - upon the issuance of the next scholarship;
  • officially employed - with the nearest salary;
  • those who are not working due to the liquidation of the organization or former self-employed citizens - in the territorial department of social protection until the 26th day of the next month.

The allowance is not taken into account when calculating personal income tax. According to the law, it is not taxed. Therefore, you can count on the full amount of the due payment.

Pregnancy registration certificate

This document is issued by a doctor free of charge upon first request by the staff of the medical institution where the woman is being observed. It looks like a normal medical certificate. The form is arbitrary, the doctor indicates the date of registration and be sure to put a stamp.