Every woman leaving maternity leave receives corresponding payments. However, in the case of entrepreneurs who pay maternity IP, many representatives of small businesses are interested.

Entrepreneurship in Russian Federation very common. To support small businesses, new conditions are being created that can make doing business understandable and convenient. Nowadays, it is not necessary to have special knowledge in the field of accounting in order to be a successful entrepreneur and correctly report to the tax office.

by the most simple solution for those who plan to start their own business, there will be registration as an individual entrepreneur. In Russia, for IP created good conditions. For example, a choice between several taxation systems is allowed. Each individual entrepreneur has the opportunity to use the simplest or most advantageous system for a particular case.

Considering all the advantages that registration as an individual entrepreneur gives, it is not surprising that this is the most popular type of legal form in the Russian Federation. Often, women also start their own businesses. For them, the rules of doing business are no different from those provided for the representatives of the stronger sex.

Nowadays, it is considered quite normal for a woman to have her own business. There are a lot of individual entrepreneurs among the representatives of the beautiful half of humanity, so it does not surprise anyone when a woman pulls a seemingly unbearable burden. Statistics show that in some situations, ladies are much better at solving certain problems.

However, even a businesswoman first of all thinks about her family. Among individual entrepreneurs, there are many who go on maternity leave to care for a baby. In such a situation, the IP has a lot of questions. First of all, this concerns maternity payments, because it is not immediately clear whether the maternity allowance is due for individual entrepreneurs.

What can a sole trader expect?

Women who are registered as individual entrepreneurs often worry about the state payments they are entitled to. This is especially true for maternity benefits and how to get maternity IP.

The answer to this question is extremely simple. If an entrepreneur pays contributions to the Social Security Fund, he can count on assistance from the state in certain cases. This includes those situations when a woman goes on maternity leave to take care of a baby until he reaches 1.5 years.

There is no rule in Russian legislation that would oblige individual businessmen to pay contributions to the Social Insurance Fund for themselves. Everything happens exclusively on a voluntary basis, but insurance provides many advantages, so experts recommend not to refuse it. There are a lot of options for reimbursement for IP. If the entrepreneur paid contributions to the Social Insurance Fund, he is also entitled to payments due to temporary disability, and compensation for pregnancy and childbirth, as well as maternity benefits. For this reason, it is especially recommended for a business woman to pay insurance premiums.

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How to calculate the amount of contributions?

The conditions of maternity leave for individual entrepreneurs are no different from those offered to women who are not engaged in their own business. A woman who is registered as an individual entrepreneur has the right to apply for maternity and child benefits, like any other young mother. Payments are guaranteed if there are payments on insurance premiums to the FSS. Today, for individual entrepreneurs, insurance is 2.9%. Based on this percentage, the entrepreneur can independently calculate how much he needs to pay for the year.

To correctly calculate the amount of social security contributions, it is necessary to add up all wages for the current year, and then multiply the amount received by the percentage indicated above. If a businessman is in the status of an individual entrepreneur not for the entire calendar year, the actual time worked is taken.

Payment of insurance premiums must be made before the end current year. This is very important, otherwise the woman will not be able to get maternity payments next year.

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What payments are due to a business woman?

As mentioned above, a woman registered as an individual entrepreneur can count on maternity payments if she made payments to the FSS during her work in the amount established by Russian law. That is, not everyone can count on receiving monthly benefits before the child turns 1.5 years old.

However, there are a number of payments from the state that apply to absolutely everyone, including business women who do not pay insurance premiums. In any case, the Social Insurance Fund will pay money if a woman registers with a medical institution at an early date. The amount here is small, and its size is 613.14 rubles. Also, a woman who is engaged in entrepreneurial activities is required to lump sum payments at the birth of a baby. In 2017, young mothers can count on a slightly larger amount than before. Now the birth allowance is about 16.35 million rubles. This figure has increased by 838 rubles compared to the previous year.

The process of applying for a child care allowance for an individual entrepreneur is no different from a similar procedure for unemployed young mothers and those who are officially employed at a state and private enterprise.

To receive due payments, it is necessary to provide FSS employees with a number of documents.

Women who are not registered with the Social Security Fund may receive some other compensation, depending on the situation. For example, in the Russian Federation there are a number of payments accrued and made by regional authorities. The amounts differ. The numbers also vary depending on the number of children in question.

For large families not only additional monetary compensations are provided, but also various benefits and special credit conditions. In addition, the wives of servicemen, including those who are self-employed, can count on separate compensation.

Regardless of whether payments are made to the FSS or not, a young mother can receive child benefits until he is 3 years old. But the amount here is such that not everyone wants to spend time on paperwork. On the this moment the amount of the allowance is 50 rubles.

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Documentation for grant application

It is immediately worth noting that business women must submit a package of papers to the branch of the Social Insurance Fund at the place of the main registration of the IP. This includes an application filled out according to a certain model, and a number of documents, which include a certificate of completion of the registration procedure as an individual businessman, a paper confirming the registration of an individual entrepreneur with a tax office, an original and a copy of a civil passport. It is advisable to have both photocopies of papers and their originals with you so that social service employees can verify them. If it is not possible to provide original documents, copies must be certified by a notary.

It is advisable for a woman who owns her own business, that is, she is an individual entrepreneur, to make insurance premiums to the FSS in order to be able, if necessary, to receive maternity payments and other benefits related to temporary disability. However, as mentioned above, for this, you first need to pay a certain percentage to the state. But even here everything is not so simple, because in order to be able to make payments, you need to go through the registration procedure with the Social Insurance Fund. Thus, a business woman gets the opportunity to receive insurance, according to which she will receive monthly maternity benefits.

At the same time, you need to pay attention to the fact that a woman will be able to receive compensation only if she made payments for the past year. If contributions were received by the FSS only in the current reporting period, IP benefits are not allowed. Therefore, a business woman must take care in advance of securing the monetary compensation due to her until the child is 1.5 years old.

Russian law does not oblige a female entrepreneur to pay insurance. However, the law on compulsory social insurance does not include a business woman in the list of persons who are entitled to state maternity payments if there is no agreement with the FSS.

To receive monetary compensation, future mom, registered as an individual entrepreneur, is obliged to pay fixed contributions to the Social Insurance Fund on time. As a rule, payments are made until December 31, 1 time per year. If this condition is met, a woman becomes entitled to maternity benefits from January 1 of the next year.

In order not to lose the opportunity to receive additional compensation, a woman must register with a medical institution for up to 12 weeks. In this case, she can count on lump sum in the amount of 613.14 rubles.

The current labor legislation of the Russian Federation provides for the opportunity for women entrepreneurs to go on maternity leave for individual entrepreneurs. At the same time, labor standards and the principles of going on maternity leave for entrepreneurs have both common features with similar leave for ordinary workers, and distinctive features and nuances. How an individual entrepreneur goes on maternity leave and what maternity payments are intended for individual entrepreneurs and other similar categories of citizens should be known to all potential parents or adoptive parents.

Maternity leave for individual entrepreneurs - is it required by law

Before considering what maternity leave is for an individual entrepreneur, whether it exists, and how such a decree is made, it should be noted that now different periods can be understood - both, and However, regardless of which particular issue the woman is interested in , it should be noted that the decree may be admissible on both grounds for individual entrepreneurs. However, unlike ordinary women, workers under an employment contract, an entrepreneur can count on payments in a decree only if she pays the full amount of contributions for herself to the Social Insurance Fund under the voluntary insurance system.

Voluntary insurance in the FSS allows individual entrepreneurs not only to go on maternity leave, but also receive hospital benefits and use a number of other social guarantees possessed by employed payers of contributions.

The legal regulation of the voluntary insurance system in the FSS is ensured primarily by the provisions of Federal Law No. 255 of December 29, 2006, which allows individual entrepreneurs to independently apply for the payment of insurance premiums to the FSS for registration as payers of insurance fees. In turn, thanks to such insurance, entrepreneurs have the full right to receive all benefits and payments due to ordinary workers. In addition, a number of IP payments in the decree are also due in the absence of participation in the FSS voluntary insurance system.

Maternity payments for individual entrepreneurs - which ones they receive, the calculation procedure

In general, entrepreneurs on maternity leave can count on most of the existing benefits and payments related to motherhood. However, a number of maternity benefits for individual entrepreneurs are provided unconditionally, while others require the mandatory payment of contributions to the FSS and are not provided in case of leaving on maternity leave without registration. To unconditional payments, benefits and preferences, which an entrepreneur, regardless of her status as a payer of insurance premiums, can include:

• One-time allowance for the birth of a child. it the allowance in 2018 is issued to all mothers without exception upon the birth of a healthy child and is paid for each individual child. Its size is 16873 rubles, it is issued once.
• Monthly allowance for the birth of the first or second child up to one and a half years in case the family income per person is below one and a half living wages by region. For 2018, it is paid in the amount of the subsistence minimum per child, established in the constituent entity of the Russian Federation, this indicator cannot be lower than 10,532 rubles per month.
• Monthly allowance for caring for a child up to 1.5 years of age. Such benefits can be received by both FSS payers and mothers of children who do not pay insurance premiums. In the first case, the payment will be made from the FSS funds, in the second situation - in the authorities social protection. Entrepreneurs, as well as women who do not pay insurance premiums, can only count on the minimum payment in the amount of 3,142.33 rubles and 6,284.65 rubles for the first and second child, respectively.
• Maternal capital. He issued in the form of a certificate at the birth of a second or subsequent child, if the certificate was not received earlier. This certificate can be cashed only at the birth of a second child to receive an additional monthly allowance, if the total family income does not exceed 1.5 living wages for each member. However, a mere certificate worth 453,026 rubles is issued to each mother and can be used to purchase real estate, pay off a mortgage, buy medicines and rehabilitation services for a child, or get her an education. In addition, a woman who has given birth, including an entrepreneur, has the right to use his funds to send to funded part own pension.
• Birth certificate. This document is similar in terms of the method of providing funds maternity capital- it is issued in the amount of 10 thousand rubles and can be spent exclusively on the services of a antenatal clinic, a maternity hospital or the purchase of medicines for a mother in labor or who has given birth. However, unlike uterine capital, this certificate is provided for each pregnancy.

Both his mother and any other family member, including other individual entrepreneurs, can receive benefits for caring for a child up to 1.5 years old. Similarly, any designated person is entitled to parental leave of up to three years.

The above benefits are provided to all mothers without exception, both entrepreneurs and persons who do not have this status. Accordingly, the only major official maternity allowance requiring mandatory prepayment of contributions to the FSS is the maternity allowance. The annual contribution to the FSS must be paid for the entire year preceding the maternity leave. At the same time, you can pay the insurance premium at any time until December 31 of the period under review. The amount of contributions to the FSS is calculated from the federal minimum wage established at the beginning of the year, according to the following formula:

Minimum wage * 0.029 * 12

That is, in 2017 the amount of necessary deductions was 2610 rubles, and in 2018 it is 2714.4 rubles.

The amount of the maternity benefit for maternity entrepreneurs is calculated in a similar way from the minimum wage, since it is in the indicated amount that they deduct contributions to the FSS.

That is, the allowance for 2018 from February 1 is 43,675.4 rubles and is paid in a single payment when a sick leave is provided to the territorial branch of the FSS. At the same time, it should be borne in mind that the amount of the benefit may be higher if the duration of maternity leave is more than 140 days, for example, when multiple pregnancy or complications after childbirth. Also, women entrepreneurs who pay insurance premiums can also count on receiving additional benefits for early registration in the antenatal clinic. It is 632.6 rubles in 2018.

Maternity leave for an entrepreneur - how to go on maternity leave

The question of whether an entrepreneur should suspend his activities for the period of the decree is not finally settled in terms of legislation. In particular, the legislation does not provide for the mandatory termination of an entrepreneur’s activity, that is, a pregnant or mother who has given birth can receive full benefits while on maternity leave for an individual entrepreneur without employees and continuing to engage in entrepreneurial activities.

However, if it is necessary to suspend work, she has the right to do this and stop paying deductions to the Pension Fund for the duration of the entire maternity leave. This does not apply to other tax payments and insurance premiums - they must be collected in the full amount provided for by law.

Getting rid of the obligation to pay contributions to the FIU applies only to situations where the entrepreneur does not conduct activities, but has suspended it. Otherwise, all taxes and deductions should be carried out as usual.

The answer to the question of how an individual entrepreneur can go on maternity leave is quite simple. In general, if an entrepreneur paid contributions to the FSS on a voluntary basis during the last reporting year, such a woman must come with a sick leave for pregnancy and childbirth to the territorial branch of the FSS and present the document for consideration.

In this case, a check will be made within ten days, and the funds will be issued by the method indicated by the entrepreneur until the 26th day of the next month after the end of the check - they can be received by postal order, credited to the entrepreneur’s current account or in cash.

There is practically no difference between maternity leave for individual entrepreneurs without employees or leave provided to an entrepreneur with jobs. However, in the event of a suspension of activities, the employer must declare idle time or reduce the staff with all relevant payments to employees. But the suspension itself is a right, but not an obligation of businesswomen leaving on maternity leave.

Decree of an individual entrepreneur: important nuances Doing business can be carried out not only in the format of an individual entrepreneur. Many business women organize their business in the form of an LLC, being the sole founder. In this case, they cannot appear as payers of insurance premiums on a voluntary basis. However, they can also go on maternity leave, provided that they are employees of their own enterprise, including the chief accountant or director. In this case, if they receive a full salary and the corresponding work and insurance experience, maternity leave and maternity payments are calculated according to the standard scheme for employees.

Individual entrepreneurs cannot be employed in the state of their own business, since the conclusion of an employment contract of an individual with the same individual is not provided. At the same time, restrictions on the conclusion of an employment contract for a legal entity, albeit with a single individual - the director, who in essence is also the founder of the legal entity, is entirely legal.

The following categories of persons are also equated to entrepreneurs in matters of voluntary insurance and, accordingly, upon payment of contributions, the following categories of persons may go on maternity leave:

• Founders and participants of farms.
• Lawyers.
• Notaries.

The receipt of benefits is also expected for individual entrepreneurs who are simultaneously employed for permanent or temporary work. In this case, entrepreneurs have the opportunity to receive benefits both as payers of contributions to the FSS as an individual entrepreneur, and as employed citizens. In this case, one of the maternity benefits is paid directly by the employer, the other is received directly at the FSS department.

Women on maternity leave can open an individual entrepreneur and conduct entrepreneurial activities without restrictions and without loss of benefits and payments due to them.

How to issue a decree for an individual entrepreneur?

A decree to an employee at an individual entrepreneur is drawn up in the same way as in any other format of labor relations. So, it is the entrepreneur or accountant who is responsible for calculating all the amounts and payment of benefits due to the employee leaving on maternity leave. Payment of benefits is carried out from the funds of an individual entrepreneur.

To do this, an analysis of the income of the employee for the previous two years is carried out - if she worked at that time for other employers, the entrepreneur has the right to require a certificate of income from her or request appropriate reporting to the FIU or the FSS. The funds paid to secure the decree are subsequently compensated to the entrepreneur at the expense of the Social Insurance Fund, however, for 2018, in most constituent entities of the Russian Federation, a pilot project is operating that allows the said payments to be made directly from the Social Insurance Fund with crediting to the employee’s current account.

At the same time, there are no restrictions on the amount of payments intended for female entrepreneurs - if the employment contract is concluded legally, there are no grounds to refuse the employee to pay the funds and benefits due to her. The basis for the appointment of maternity benefits is the sick leave provided by the employee. The dismissal of a pregnant woman is considered unacceptable both before and during maternity leave, or while caring for a child. The only case when an entrepreneur can dismiss an employee on maternity leave is the expiration of a fixed-term employment contract concluded for the duration of the replacement of another employee. However, even in this situation, the entrepreneur is obliged to provide the maternity woman with all the possible vacancies that he has, and dismissal is allowed only if they are absent or if she refuses.

23.08.2019

There is a category of citizens for whom the payment of B&R benefits has a number of features. These are women who are self-employed.

How to go on maternity leave?

A pregnant woman - an individual entrepreneur can go on maternity leave only if she decides to temporarily stop doing business.

Important! The termination of the activity of an individual entrepreneur is an important and main condition for obtaining maternity leave and paying appropriate benefits.

In this case, the IP must take into account several nuances:

• registration of a decree on pregnancy and childbirth is carried out at a gestational age of 30 weeks (). This period may be changed in case of multiple pregnancy. About the duration of sick leave;
• sick leave is considered the main basis for submitting maternity leave. According to this document, the time for rest in connection with BiR is 140 days - 70 of them before the birth of a child, 70 after;
• possible under certain circumstances. One of these is childbirth with complications. To increase the term of the decree, you need to write and provide an additional certificate of incapacity for work;
• at the end of the maternity leave, you can take care of a child up to 3 years old.

Speaking about whether a female IP can go on maternity leave, it should be noted that such a scenario is not excluded. In this case, it is possible to receive maternity payments.

To apply for benefits, it is necessary to take a number of measures in advance of pregnancy. Namely, register with the FSS and pay contributions voluntarily for the past year, only under this condition is it possible to receive a payment for pregnancy and childbirth.

As for parental leave, it can last 3 years. it can be both the mother and the father of the child. It doesn’t matter if the woman is registered with the FSS or not.

If there is no registration with the fund, social security pays a monthly allowance for individual entrepreneurs as unemployed in the minimum amount during the first 18 months of life.

After this date, the material amount becomes insignificant and amounts to only 50 rubles. If there is registration, then the FSS will pay.

What documents are needed?

Self-employed women must prepare several documents when applying for maternity leave.

Documents for maternity leave are submitted to the FSS, these include:

• corresponding . It must be issued in the name of the individual entrepreneur, that is, for the applicant;
• a paper confirming the fact of early registration for pregnancy (if any) is needed to receive payment for timely contacting a antenatal clinic;

It is important to remember that the calculation financial assistance IP woman is possible only if she transferred contributions to the FSS. This is due to the fact that this organization is engaged in financing this kind.

After the birth of the baby, the mother has the right to count on leave to care for the child up to 1.5 or 3 years.

At the same time, a number of documents must be submitted to social security at the place of registration or the FSS for registration of care for up to 3 years:

• birth certificate or certificate, as well as copies of papers;
• , in which there is information that he did not take this vacation and did not receive payment.

What amounts are due to a woman individual entrepreneur?

In order for an individual entrepreneur to be able to receive maternity payments as a worker, she needs to pay contributions to the FSS, that is, voluntarily register and deduct the necessary amounts.

If this is not done, then the IP benefits are issued as an ordinary unemployed woman.

Maternity payments for individual entrepreneurs in connection with pregnancy, childbirth, raising a newborn for an individual entrepreneur who has paid social contributions:

1. One-time for a timely visit to the antenatal clinic up to 12 weeks. In 2019, its amount is 655.49 rubles.
2. According to BiR - in the minimum amount, in 2019 - 51919 rubles.
3. One-time at the birth of a baby - 17,479.73 rubles. in 2019.
4. Monthly care for up to 1.5 years in the minimum amount: in 2019 - 3,277.45 rubles. for the first and second 6,554.89 rubles.
5. Benefits of federal and regional type. May be assigned to women in some regions of the Russian Federation. The amount of financial assistance depends on the specific region.

Important! If social contributions are not deducted by individual entrepreneurs, then you can only receive a one-time and monthly payment at the birth of a child.

Does she receive maternity benefit?

To receive maternity leave for pregnancy, the condition must be met - regular deductions of contributions to the Social Insurance Fund.

Employees with direct employers may not worry about this issue - in this case, the company's management automatically transfers the required amount to the Social Insurance Fund on a monthly basis. These deductions are used to pay benefits to those who work.

Things are different with women who are self-employed. This category citizens are not obliged to forcibly transfer contributions to the FSS; only pension and medical contributions must be paid. Since social contributions are needed to assign payments in connection with the pregnancy and childbirth, the individual entrepreneur must make transfers to the FSS on a voluntary basis.

Payment of maternity benefits for pregnancy and childbirth is possible only if a woman individual entrepreneur has fully transferred the necessary contributions to the FSS for the past year. She can do this monthly or once pay the entire amount at once. In this case, the money must be credited to the account of a state institution no later than December 31 of the last year.

That is, when applying for a vacation in 2019, you need to fully pay contributions to the FSS for 2018. The rate for paying IP is 2.9%.

The amount of insurance premiums depends on the size of the minimum wage. From 01/01/2019, it is equal to 11280 rubles. To calculate the amount of the voluntary amount transferred to the FSS for 2019, you must use the formula:

Social contributions for 2019 for individual entrepreneurs = 11280 x 0.029 x 12 months. = 3925.44 rubles.

If there are no voluntary contributions, the female IP will not receive the pregnancy benefit.

Size in 2019

It was previously indicated that a self-employed woman can be charged only if she paid all insurance premiums in the previous year.

IP women who have paid everything properly can receive maternity ties with pregnancy in the minimum amount established for a year. You can see how the minimum size is calculated.

Important! In 2019, this type of material assistance for pregnancy in the minimum amount is equal to the amount of 51919 rubles.

The specified amount of payment is due to mothers whose vacation duration is 140 days. With multiple pregnancies and a corresponding increase in the maternity period, this amount increases.

For the wives of servicemen and soldiers serving on an urgent basis, the state provides for the payment of additional benefits. Their accrual does not depend on whether the individual entrepreneur paid insurance premiums to the FSS or not.

To receive maternity benefits for pregnancy, it is best for female entrepreneurs to conclude an agreement with this government agency. The contributions to the FSS for the year are significantly less than the amount of benefits received.

Do they pay for parental leave up to 1.5 years

In connection with the care of a newborn, the allowance is paid up to 1.5 years, its amount is minimal, depending on the order of birth. The first is paid 3,277.45 rubles, the second is 6,554.89 rubles.

The same goes for unemployed women. The amount of the payment is not affected by the fact whether the woman is registered with the FSS or not. It only depends on where you apply.

Documents are submitted:

• in the FSS, if the individual entrepreneur is registered there;
• in social security, if not registered.

Useful video

For more information on the execution of a decree for individual entrepreneurs and the appointment of appropriate benefits, see this video:

conclusions

An individual entrepreneur, having learned about pregnancy, can count on a number of maternity payments. Moreover, their list depends on whether the woman is registered with the FSS or not. In the first case, there are social contributions, from which the amount of benefits for pregnancy and childbirth will be formed.

In any case, an individual entrepreneur can receive a one-time and monthly payment for a child, as an unemployed person. In this case, it is necessary to deal with documents in the FSS.

If the expectant mother is employed at an individual enterprise, of course, she is concerned about the question of whether maternity leave is paid to IP workers. The legislation establishes that all working women receive these benefits, however, the amount of payments will differ significantly. Thus, this kind of compensation is also due to this category of employees, provided that the individual entrepreneur transferred contributions to the Social Insurance Fund for the employee.

What is maternity leave?

First of all, it is necessary to determine what maternity leave is for an individual entrepreneur, since this concept itself is often interpreted in different ways and is not always true. So, maternity leave, or decree, is a period when a woman is relieved of her labor duties due to disability caused by pregnancy and subsequent childbirth. That is, in fact, this includes only a strictly established interval of time before the birth of a child and a certain period after his birth.

The duration of this type of vacation may vary, as it depends on some circumstances:

1. Ordinary childbirth. The duration of the leave is 140 days (70 days before delivery and 70 days after delivery).
2. Complicated childbirth. The duration of the vacation is 156 days.
3. Multiple pregnancy. The duration of the vacation is 194 days.

This type of leave is provided on the basis of a sick leave issued by a polyclinic at the place of residence or another medical organization where the employee who is expecting a child is registered. The amounts of the corresponding payments for individual entrepreneurs are calculated based on the average daily earnings of the employee, the billing period and the duration of the vacation.

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Necessary condition

It should be noted one very important point: maternity IP for an employee is paid only if the employer transferred insurance premiums for him to the FSS. That is, if an employee was registered in full accordance with the Labor Code of the Russian Federation, he, as a rule, has no problems with receiving payments for pregnancy and childbirth.

In the event that a woman herself is the owner of a business, she has every right not to pay insurance premiums to the FSS for herself, but at the same time she will not receive any maternity benefits, since the allowance is paid from this fund, the funds of which are formed from deductions from enterprises and organizations.

In order to be guaranteed to receive these payments, a woman entrepreneur, before going on leave due to pregnancy and the birth of a child, must pay fixed insurance premiums to the Social Insurance Fund on a voluntary basis during the year. Moreover, the more these voluntary contributions to the FSS are, the more compensation she will receive after childbirth, but not more than the maximum amount established by law. The amount of contributions that an individual entrepreneur must transfer for himself depends on the minimum wage. This amount can be paid in parts, or you can immediately, the main thing is that it be paid before the end of the billing year.

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Determination of the amount of payments

When determining what the payment of maternity IP to an employee will be, data are taken for the previous two years worked. This includes only fully worked and fully paid days. All sick days and vacations are not taken into account. If an employee of an individual entrepreneur who is expecting a child is herself the owner of this enterprise, there will be fewer problems for her, since she could not have been issued disability certificates. If an employee of an individual entrepreneur has worked at another enterprise for the previous two years, these data are also taken into account when calculating the amount of payment for pregnancy and childbirth.

As for the size of the allowance itself, the individual entrepreneur pays maternity leave to employees, as mentioned above, based on their wages for the previous two years. If the owner of the IP herself goes on maternity leave, the calculation of the value of the allowance is calculated differently, since the woman does not receive wages. For such women, the amount of income for the billing period is taken into account. This amount is divided by the number of full days worked during this time.

The maternity allowance is paid as a one-time payment after all the necessary documents are submitted to the FSS. The minimum and maximum payment of maternity IP to an employee is strictly regulated. Maternity payments in this case must be within the minimum and maximum values ​​established by the state.

After the woman submits all the necessary documents, she has the full right to receive cash benefits. But that's not all. In addition to this amount, if the pregnant woman is registered with medical institution no later than 12 weeks of the deadline, she will still be given a lump sum for early registration. The amount of this payment in 2016 amounted to 543.67 rubles.

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Paperwork

For the correct execution of the decree and the subsequent receipt of appropriate payments to an employee of an individual entrepreneur, in the general case, the following steps must be performed:

1. First of all, in a medical institution, she should be registered with a gynecologist, preferably no later than 12 weeks from the onset of pregnancy. In the same place, it is necessary to issue a sick leave (in the general case for 140 days) from the 30th week of pregnancy.
2. If a woman was registered no later than the 12-week gestation period, she needs to take a certificate of this.
3. Write an application addressed to the IP owner for maternity leave and an application for maternity benefits. In the event that the woman herself is the owner of the IP, she writes an application addressed to herself.
4. After the birth of one or more children, the employee is entitled to receive child care allowance until the child is 1.5 years old. To do this, an appropriate application is written in the name of the employer, a birth certificate of the child and a certificate from the father's place of work stating that he was not assigned this allowance is attached to it.
5. Sometimes it is more profitable for a family to have the mother of the child work and the father to take care of the children. The legislation establishes that parental leave can also be taken by the father, who is an employee of the individual entrepreneur, if necessary. In this case, he must provide his employer with the same package of documents.

Some IP employees have the opportunity and desire to continue working after the birth of a child even before the end of the leave to care for him, but they are not sure whether the owner of the IP will agree for them to go to work.

It should be remembered that even if an employee of an IP after the birth of a child went on leave to care for him, she has the opportunity to return to work, while working part-time or part-time and receive at the same time compensation for caring for the baby. Moreover, the owner of the IP has no right to terminate the employment contract with such an employee.

This problem is solved in favor of the future mother: maternity for individual entrepreneurs can be obtained if all the rules of voluntary social insurance are observed.

Pay to the FSS - and pregnancy benefits are guaranteed

How can an individual entrepreneur receive maternity benefits? According to federal law No. 255-FZ (Art. 2, part 3, 4), a woman must register with the FSS and pay a fixed fee there. For example, having concluded an agreement with the Social Insurance Fund in 2019, a woman must pay contributions for the entire year by December 31. The right to insurance coverage will come from January 1, 2020. If an insured event, which is recognized as the first day of maternity leave, occurs in 2020, the individual entrepreneur will receive maternity benefits (maternity) and another payment, which is discussed further.

Payment of voluntary insurance premiums was made on time and in full, we also advise you not to forget to register with a medical consultation: no later than with a 12-week pregnancy. For this, the expectant mother will receive an additional one-time allowance, which since February 2019 has been 649.84 rubles.

What is due to those who paid or did not pay contributions

Having made full payment under the insurance contract for the next year, the IP on maternity leave in 2019 will receive the following amounts of money:

• allowance for pregnancy and childbirth (maternity payments) - 51,918.90 rubles. for 140 days of vacation. In the case of twins or complicated childbirth, the number of vacation days increases, and the amount of the benefit increases accordingly.
• lump-sum allowance for registration in the LCD in the early stages of pregnancy (up to 12 weeks) - 649.84 rubles.

In addition, there are federal and regional benefits for the birth of the first, second and third children, benefits and allowances for large families, wives of conscripts. These payments for the child of the mother - individual entrepreneurs will receive, regardless of the existence of a voluntary social security agreement. insurance. All payments at the birth of a child.

How are maternity payments made to individual entrepreneurs if maternity leave began in the same year in which the insurance contract was concluded? The law recommends continuing to pay, and when the new year comes, submit an application to the Fund for the assignment of benefits. This must be done no later than 6 months after the end of the sick leave for pregnancy and childbirth.

About the amount of contributions

The amount of contributions that must be paid to the FSS for an individual entrepreneur planning maternity leave also depends on the size of the minimum wage. In 2018, it is 9,489 rubles, and the annual amount of contributions is calculated by the Fund's employees according to the formula: 9,489 x 0.029 x 12 = 3,302.17 rubles. The benefit is obvious, you can pay the annual amount all at once or in installments, but remember that the entire amount must be paid before the end of the year, otherwise the insurance contract is automatically terminated.

Take care of taxes

Maternity leave for an individual entrepreneur means the suspension of activities. There are differences in the laws regarding taxes. Therefore, it would be more correct to contact your tax office for clarification on the payment of taxes. As a rule, during parental leave, business activities can be suspended and not pay pension and tax.

For part-timers and unemployed

Many people ask the question whether maternity leave pays if the mother is officially employed under an employment contract at the same time. If a woman is registered as an individual entrepreneur and at the same time works officially, she has the right to apply for the appointment of payments both to the FSS and to her employer - the BIR allowance must be calculated and paid to her for each of the places.

The monthly child care allowance for individual entrepreneurs who have not entered into an agreement with the Social Insurance Fund is issued through local social protection authorities and will be paid in the minimum amount - from January 2019 it is 4512 rubles. (and at the birth of a second child - 6,284.65 rubles).

Regulations

• The basics are set out in 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood."
• For more details, see the "Rules for the payment of insurance premiums by persons who voluntarily entered into legal relations for compulsory social insurance in case of temporary disability and in connection with motherhood", approved by Decree of the Government of the Russian Federation of 02.10.2009 No. 790.