IP is on maternity leave. Maternity leave for individual entrepreneurs and their employees. Allowed amount of payments

The Russian state guarantees social protection to women during pregnancy and maternity. Assistance is provided in the form of social child benefits and benefits, the purpose of which is to provide the woman with child care during the period of pregnancy.

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The problem is that individual entrepreneurs cannot go on maternity leave on a general basis. And yet there is a way out.

Basic moments

By maternity leave, enterprise accounting understands the paid period before and after childbirth:

In everyday understanding, maternity leave means, which, by law, lasts until the child’s third birthday.

A working woman is paid for both parts of maternity leave, as well as the general federal:

1. For pregnancy and childbirth.
2. Newborn care.
3. At the birth of a baby.

This is not the case for IPs. An individual entrepreneur, like an unemployed woman, has the right to receive a one-time benefit through social security at the birth of a baby, as well as a social benefit for caring for a newborn.

What it is

Is maternity benefit paid to an individual entrepreneur? In a normal situation, such payment is not provided.

In order to still receive it, a female individual entrepreneur will have to take care of her maternity benefits in advance. If she misses the deadline, she will not be able to receive payment.

This happens because for individual entrepreneurs binding contract is not provided for with the Social Insurance Fund - legislation, in order to minimize the costs of individual entrepreneurs, exempted them from the obligation to pay insurance premiums.

Maternity leave for individual entrepreneurs

The peculiarity of maternity payments for individual entrepreneurs is that the amount of this benefit is calculated in relation to the minimum wage.

The minimum wage changes annually, so the amounts become slightly larger. And yet, compared to working women, individual entrepreneurs receive a minimum benefit.

The point is that as such wages IP does not. The woman repays the minimum amount of insurance premiums at the end of the reporting period with one transfer to the Social Insurance Fund.

The amount of the minimum payment is calculated based on the minimum wage amount in effect at the time of insurance payment.

Thus, the difference between the BIR benefit for employed women and individual entrepreneurs is the amount of payment.

The necessary conditions

Before receiving legal maternity benefits, a woman entrepreneur must fulfill two conditions:

At the same time, she can pay insurance premiums monthly, quarterly or in a single amount at the end of the calendar year - the reporting period.

The contribution is fixed; you do not need to calculate the amount again each time. It depends on the minimum wage in the year the insurance premiums were paid.

If a woman registered an individual entrepreneur and did not manage to pay the full amount by the end of the period, she should not refuse the opportunity to receive benefits.

You need to wait until the end of the year, pay the full amount of insurance premiums and receive benefits next year.

An important condition is that you need to submit documents for payment under the BIR no later than six months after the end of your sick leave.

After this, the work certificate will be invalid and payment will most likely not take place.

Allowed amount of payments

To calculate BIR benefits for a female individual entrepreneur, responsible officer The FSS will check the receipts to the Fund's account from the applicant. If the amount is reflected in the institution’s account, a benefit will be accrued.

To pay the contribution, you must take as a basis the minimum wage in force at the time of application. Its amount varies depending on the region of residence. The federal minimum wage in 2019 is set at 6 thousand 675 rubles.

The calculation of contributions and the benefit itself is made according to a certain formula:

Payment must be made before December 31, 2019. Under this condition, in 2019, a pregnant entrepreneur will receive a minimum amount of benefits.

For calculating benefits, multiple births or complicated births will not be taken into account. The Social Insurance Fund will pay the standard amount of the minimum benefit calculated for 140 days of sick leave.

In 2019, it will be 28 thousand 555 rubles (taking into account the minimum wage of 6 thousand 204 rubles in force in 2019).

How to register

How can a woman entrepreneur receive benefits under the BIR? First of all, draw up an official voluntary insurance agreement with the Social Insurance Fund.

You need to contact the municipal branch of the fund at the place of registration of the individual entrepreneur.

Stages of contract execution:

When will it be received? sick leave, that is, if an insured event occurs, the woman will only have to come to the Social Insurance Fund and submit an application with a request to accrue the amount of maternity benefits, providing a bank account for transferring the benefits.

In the application, in addition to the number, you must indicate not only the name, but also the number of your registration certificate, as well as contact information for the inspector to contact the applicant if necessary.

The labor applicant, as well as the amount of FSS funds earned during the reporting period, are not interested.

All calculations are made on the basis of the established minimum wage. There is also no need to pay for any service - it is provided free of charge.

Attached documents

When concluding a voluntary agreement with the Social Insurance Fund, a woman entrepreneur must attach the following documents to her application:

1. General passport.
2. Tax registration certificate.
3. A copy of the individual entrepreneur's registration certificate.

Despite the fact that it is not necessary to submit the last two documents, since the FSS can make a request to the tax office on its own, to speed up the process it is better to bring them with you and present them to the inspector.

When an insured event occurs, that is, the time comes to go on maternity leave, the woman must again come to her FSS branch and submit the following package of documents:

• application with a request to accrue benefits according to the BIR;
• passport;
• sick leave.

There is no need to bring the inspector’s brewed form, since payment information will be checked using the internal system based on registration number applicants.

Special nuances

If an individual entrepreneur has drawn up a voluntary insurance agreement with the Social Insurance Fund, she receives the right to one more type of benefit. It's about about a small payment of 543 rubles.

The benefit is awarded to all women registered with the Social Insurance Fund who are registered with the official gynecological register in the early stages of pregnancy, that is, up to 12 weeks.

What nuances need to be kept in mind:

If a woman is officially employed, but also has the status of an individual entrepreneur, can she count on receiving two benefits at the same time?

The maternity leave of an employee who is also an individual entrepreneur is no different for the employer from the maternity leave of any other employee. Therefore, the woman is guaranteed to receive the first payment.

The only question is the amount of payment. The fact is that a part-time worker can choose one of two possible options, according to which the employer will calculate his benefits:

The second option is more profitable if the average salary is below the minimum wage.

As for the payment from the Social Insurance Fund, it should also be accrued to an employed female individual entrepreneur if she has a separate insurance agreement with the Social Insurance Fund and regularly made contributions.

Thus, entrepreneurs have a chance to receive double the BIR benefit.

There is one more important nuance, which entrepreneurs should know about. If they hire staff, they assume responsibilities for paying employees.

If the individual entrepreneur is closed, a full settlement will have to be made. The good news is that for employers of legal entities and individuals (and an individual entrepreneur is an individual, he works without forming a legal entity) the law differs.

If there is an individual entrepreneur and the employee is on maternity leave, then the procedure is carried out on the basis of the wording in the employment contract, nothing more.

This means that the individual entrepreneur is not required to do the following:

The peculiarities of the work of individual entrepreneurs are different from the work of legal entities, therefore, when liquidating a business, an individual will be in a more advantageous position.

Video: maternity leave for individual entrepreneurs

Is it possible to open an individual entrepreneur on maternity leave?

A woman on maternity leave has a lot of free time. Often it is this fact, as well as the need to receive additional income can make the expectant mother and the woman who gave birth think about opening an individual entrepreneur.

Additional income from what a woman can do well is a nice addition to the BIR benefit and social benefits for caring for a newborn.

However, can a woman “in pregnancy” or immediately after giving birth become an individual entrepreneur? Will child benefits be cancelled?

The legislation does not provide for restrictive measures in relation to expectant mothers who want to register an individual entrepreneur.

A pregnant woman can, just like all other citizens of the Russian Federation, collect a package of papers, write an application and go to tax office in the place to start your own business.

What you need to prepare:

• statement;
• general passport;
• TIN certificate;
• the second application for the use of the simplified taxation system (STS). It is this system that is easiest and most profitable to use for individuals with the status of entrepreneurs.

Along with the documents, you must immediately provide the tax inspector with a receipt for payment of the state duty in the amount of 800 rubles (for 2019).

Are you an individual entrepreneur and are you expecting a new addition to your family? Then it’s worth understanding in what cases maternity leave is required and what rules for receiving them apply in 2019.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Women often ask this question - how to get maternity benefits in 2019 if I am an individual entrepreneur?

Let's try to consider all the features of registration of maternity and child care leave, as well as the rules for making payments to entrepreneurs.

General information

When an individual enterprise can be registered and what features of its work are the information that is worth studying if you plan to devote your life to your favorite business.

Let’s also consider what is meant by maternity payments and for what regulations should be taken into account when calculating them.

What it is?

An individual entrepreneur is an individual who has been registered in accordance with the provisions of the law with a government agency.

IP leads entrepreneurial look activity (and receives benefits from it) without forming a legal entity.

This name exists only among the people. Maternity leave is a paid period during which a woman is relieved from performing her work duties.

Distinctive features of entrepreneurial activity:

Advantages of individual entrepreneurship:

• An entrepreneur should not mandatory contribute authorized capital as a legal entity.
• There is no need for legal addresses - registration is carried out at the citizen’s place of residence.
• Simplified taxation and accounting.
• The profit is received by the entrepreneur himself.
• Bank accounts can be opened if desired.
• Registration and liquidation are fairly simple procedures.

Flaws:

• Since there is no authorized capital, individual entrepreneur will answer for its obligations with property objects.
• It is not possible to open a branch or representative office.

An individual entrepreneur has the right to work himself or hire employees. In this case, it will be necessary to conclude a contract with them.

The activities of an individual entrepreneur will be counted towards seniority, and is also taken into account when determining the amount of pension payments.

Normative base

Questions about maternity payments are discussed in.

A one-time benefit when registering with a antenatal clinic in the early stages of pregnancy is discussed in.

Such payments are due to individual entrepreneurs who:

• registered at 12 weeks of pregnancy;
• can count on receiving maternity benefits.

Are maternity payments paid to individual entrepreneurs?

So, you have registered as an individual entrepreneur and are about to receive maternity benefits. Do individual entrepreneurs receive such funds?

Payment option

If a woman registered with the Social Insurance Fund (as a voluntary payer) and regularly paid insurance premiums for herself, then she has this right.

A pregnant woman may qualify for payments:

• for pregnancy and childbirth;
• caring for a young child.

There are some types of benefits that the Social Insurance Fund pays to everyone, regardless of whether social contributions have been paid. This refers to cases of registration in the early stages of pregnancy.

To register with the authorized body, a woman must submit:

• a photocopy of the certificate of registration with the regional Tax Inspectorate;
• a photocopy of the certificate of registration as an individual entrepreneur;
• identification.

All certificates are certified. But it is worth remembering that if an individual entrepreneur does not pay contributions by the end of the year, then you cannot count on benefits. Those contributions that were paid previously will be refunded.

Please note that those women entrepreneurs will receive maternity leave no earlier than next year after registering with the Social Insurance Fund.

Procedure for granting leave

A woman can go on maternity leave from 30 or 28 weeks of pregnancy if she is carrying twins.

Maternity leave issued:

If a woman has taken maternity leave, but complications arise during childbirth, the rest period will be extended.

The same applies to situations when a young mother gives birth to several babies, which she did not know about. An additional 16 days will be provided.

A pregnant woman can go on such leave if she submits it to the Social Security Fund. Russian Federation:

• sick leave issued by a health worker at the antenatal clinic;
• statements.

If, at the end of maternity leave, a woman decides to go on maternity leave, she must also submit an application and a birth certificate for the baby.

Moreover, not only the mother, but also another relative who will provide actual care for the newborn can go on such a vacation.

Who pays maternity benefits?

For company employees, maternity benefits must be paid by the employer who transferred insurance contributions to the Social Insurance Fund. Later he will be able to make a refund of the amount paid from the Social Security Fund.

But who should pay a female entrepreneur who is in an interesting position? To receive payment of maternity benefits, you should contact a FSS representative directly.

Calculation algorithm

By general rules, a pregnant woman must receive 100% of the issued average daily income for each day of vacation.

When calculating the average salary, the profit received for 2 years will be taken into account, which precedes the period when the maternity leave is issued.

Defining average earnings, you should not take into account payments for sick leave and vacations. In this regard, it is easier for an entrepreneur - he may not have to document the period when he was temporarily disabled.

When determining the amount of the benefit, you should use the following formula:

Child care benefit amount – 40% of average salary, but for individual entrepreneurs this is the minimum wage. Such payments are made regardless of whether contributions to the Fund have been paid.

If a female individual entrepreneur is going to go on vacation in 2019 (and registered as an entrepreneur in the same year), and in 2019 and 2013 she was an employee of a company, then the benefit can be calculated by the former employer.

In this case, maternity benefits are paid according to the same rules as for other representatives of the fair sex.

If a woman has no more than six months of experience, the benefit will be calculated on the basis of the minimum wage.

That is, a woman cannot receive less than the amount established by the state. There is also a government-approved maximum.

Relation to the Pension Fund of Russia

A woman who is an entrepreneur does not have to pay insurance premiums:

• while on maternity leave;
• while staying at home to care for a child under 1.5 years old (Law of July 24, 2009 No. 212-FZ,).

An individual entrepreneur has the right not to pay insurance premiums if there is evidence of a lack of profit and suspension of activities. This could be a declaration or a document from the tax authority.

In a letter from the Ministry of Health and social development It also states that during maternity leave, an individual entrepreneur should not make transfers to the Pension Fund.

But the Law of July 24, 2009 No. 212-FZ states that such an obligation is not removed. You will need to defend your rights in court.

These rules apply to parental leave. While on maternity leave, there is no exemption from paying contributions.

Features of benefit payment in 2019

The state applies indexation to all social benefits, including maternity benefits. Last changes paid in mid-2019 (payment increased by 5.4 percent).

In 2019, the amount of transfers should also be revised. Indexation will be 11.9 percent.Payments will be as follows:

Frequently asked questions

Not everyone knows what to do in case of refusal to pay the due funds and whether it is fashionable to rely on maternity leave when closing an individual entrepreneur. Let's consider such situations.

Where to go if he refuses to pay?

Payment of maternity benefits is carried out if the entrepreneur voluntarily registered with the Social Insurance Fund and paid insurance premiums for at least six months.

The amount of the insurance transfer is a fixed amount, which is determined as follows:

1. The minimum wage, which was set by the authorities at the beginning of the year in which payments will be made, is multiplied by the amount of insurance premiums.
2. The result is multiplied by 12 months.

The minimum wage in 2019 is 5,965 rubles, and the tariffs for insurance premiums are 2.9%. This means that the entrepreneur should transfer 2,076 rubles.

How long to wait for the decision of the authorized body? An entrepreneur who applies for a vacation waits for 10 days after submitting the documentation to the official (in problem situations - up to 3 months).

But the Social Insurance Fund does not always pay maternity benefits to the entrepreneur. A representative of the authorized body may refuse to reimburse amounts in this case:

1. If the entrepreneur's female employees who went on maternity leave do not have the appropriate skills and qualifications.
2. If a woman worked for an individual entrepreneur formally (did not fulfill her obligations or did not show up to the workplace).
3. If the earnings of an employee of the enterprise were much higher than those of other employees who have a similar position.
4. The position of the employee who went on maternity leave is not reflected in staffing table before the period when she entered into a contract with the employer.
5. A person’s earnings have increased dramatically since the time came for them to receive maternity benefits.
6. The benefit amount was paid to the founders.

But in other situations, refusal to pay will be unlawful, even if the person’s work experience is short, or he takes out a vacation a month before the insured event occurs.

A woman cannot be denied payments if there are technical errors in the documentation submitted to the Fund. If your rights are violated, you have every right to go to court.

Not everyone also knows where to go if a payment is refused if you work for an individual entrepreneur. In this case, you can go to the FSS.

Is it possible to open an individual entrepreneur while on maternity leave?

If a young mother has the desire and opportunity to open her own individual entrepreneur, she has the right to do so.

The advantage of registering an entrepreneur while on parental leave is that payments to the Pension Fund of the Russian Federation are not made at this time.

Once the child reaches one and a half years old, such payments become mandatory, regardless of the size and availability of profit.

To register an individual entrepreneur, you must:

• have a tax identification number;
• write an application (submitted to the tax inspector);
• pay .

The procedure lasts on average 5 days. There are women who worked before maternity leave at the enterprise where they took maternity leave.

While on vacation, young mothers open an individual entrepreneur and want to transfer payments from the employer to their enterprise.

This cannot be done, since payments are made by the employer, and the entrepreneur cannot act as an employer in relation to himself.

Is it possible to receive payments upon liquidation of an individual entrepreneur?

It is known that persons in an employment relationship, in the event of illness or pregnancy, can count on payment of maternity benefits. These benefits are paid to them by the employer, receiving, in turn, compensation from the Social Insurance Fund.

How are maternity sole proprietors counted? Can an individual entrepreneur receive these? Yes maybe. To do this, he needs to enter into voluntary legal relations under compulsory social insurance in case of temporary disability and in connection with maternity and pay an insurance contribution to the Social Insurance Fund in a fixed amount (Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with motherhood").

By voluntarily registering with the Social Insurance Fund, an individual entrepreneur acquires the right to receive insurance coverage, subject to the payment of insurance premiums for the calendar year preceding the calendar year in which the insured event occurred. Wherein all benefits are calculated from the minimum wage, because the businessman pays the amount of the benefit at the minimum wage. Not allowed during pregnancy and childbirth.

Salaries for previous periods when the individual entrepreneur was in an employment relationship and received a salary from the organization are not taken into account when calculating benefits!!! Only those amounts that were transferred to the individual entrepreneur in the previous year, when he was an individual entrepreneur, are taken into account!!! Because labor Relations and civil law relations are different areas of legislation. Those. if an individual entrepreneur did not pay insurance contributions to the Social Insurance Fund in 2018, then in 2019 he will not receive benefits even at the minimum wage. This is how discrimination turns out, however.

If the birth of a child is expected in February 2018. Maternity sick leave opens on December 1, 2017, then the individual entrepreneur had to pay insurance contributions to the social insurance fund for 2016. Otherwise, he will not receive maternity leave.

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Cases in which an entrepreneur is entitled to sick leave benefits for incapacity for work in the Social Insurance Fund of the Russian Federation

An entrepreneur who has registered as a voluntary insurer and paid insurance premiums for the previous year on time receives the right to receive sick leave benefits (benefits related to the birth of a child) upon the occurrence of relevant insured events in the current year (, clause 6 of the Rules approved by the Decree of the Government of the Russian Federation dated October 2, 2009 No. 790). An individual entrepreneur is entitled to:

1. HOSPITAL BENEFITS according to the Law of December 29, 2006 No. 255-FZ, if it:

• got sick;
• suffered an injury that prevented him from working;
• received further treatment in a Russian sanatorium-resort institution immediately after inpatient treatment as directed by a medical institution;
• performed prosthetics in an inpatient specialized institution;
• was in quarantine;
• cared for a sick family member;
• cared for a quarantined child under seven years of age or another incapacitated member of his family.

2. One-time benefit for registration in the early stages of pregnancy According to the Law of May 19, 1995 No. 81-FZ, women entrepreneurs who:

• registered with medical institutions in the first 12 weeks of pregnancy;
• have the right to maternity benefits (except for the adoptive parent)

3. Maternity benefit a woman receives in accordance with the Law of May 19, 1995 No. 81-FZ, if she:

• preparing for the birth of a child (children);
• adopted a child (children) under the age of three months.

4. One-time benefit for the birth of a child(a monthly allowance for caring for a child up to 1.5 years old) at the expense of the Federal Social Insurance Fund of Russia, an entrepreneur receives at the birth of a child (the onset of parental leave), provided that he is included in the circle of persons who can qualify for these benefits.

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Where to start receiving maternity benefits as an entrepreneur?

So, to become a volunteer, first of all you need to register with the territorial body of the Social Insurance Fund at your place of residence.

Administrative regulations for the provision public services for registration of persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity, approved by order of the Ministry of Labor and social protection RF dated February 25, 2014 No. 108n. According to the regulations, the following documents are submitted to the fund:

1. application in the prescribed form (Appendix No. 2 to the Regulations)
2. a copy of the passport certified by the entrepreneur.

In addition, the applicant may, on his own initiative, submit to territorial body FSS required for registration are copies of the registration certificate with tax authority and certificates of state registration an individual as an individual entrepreneur. At the same time, the applicant’s failure to provide copies of certificates is not grounds for refusal to provide him with a public service, since, according to paragraph 14 of the above regulations, the FSS must independently request this information from the tax authority as part of interdepartmental interaction.

After the individual entrepreneur has submitted an application with an attachment to the FSS necessary documents, the fund registers the policyholder within 5 working days and issues the entrepreneur a notice of his registration, which indicates the registration number assigned to the entrepreneur.

After registering with the Social Insurance Fund, an Individual Entrepreneur must pay insurance premiums. The rules for the payment of insurance premiums by persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity were approved by Decree of the Government of the Russian Federation dated October 2, 2009 No. 790.

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How much insurance premiums should individual entrepreneurs pay to receive maternity leave in 2019?

Payment of insurance premiums is made at a time or in installments no later than December 31 of the current year.

If the policyholder has not paid insurance premiums for the next calendar year before December 31 of the current year, legal relations with him under compulsory social insurance in case of temporary disability and in connection with maternity are considered terminated from January 1 of the following year.

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Maternity benefits for pregnancy and childbirth - individual entrepreneur

In this case, the monthly child care allowance is paid from the funds federal budget allocated by the FSS of Russia (subparagraph “c” of paragraph 59 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

If an entrepreneur has registered as a voluntary insurer, then he receives a monthly allowance for caring for a child up to 1.5 years old at the territorial branch of the Federal Social Insurance Fund of Russia. The benefit is paid from the budget of the Federal Social Insurance Fund of Russia.

To receive child care benefits for children up to 1.5 years old, you need to submit the following documents to the territorial branch of the FSS of Russia:

• application for child care benefits in any form;
• a copy of the birth (adoption) certificate of the child being cared for;
• a copy of the birth (adoption, death) certificate of the previous child (children);
• a copy of a certificate from the place of work (service) of the other parent (both parents) of the child stating that he does not use parental leave and does not receive a monthly child care allowance;
• other documents, the list of which varies depending on who is applying for benefits (parent, guardian, adoptive parent).

According to Part 6 of Article 13 of the Law of December 29, 2006 No. 255-FZ and paragraph 54 of the Procedure approved by Order of the Ministry of Health and Social Development of Russia of December 23, 2009 No. 1012n, copies of these documents must be certified by a notary. However, you don’t have to do this if you take with you the original documents, on the basis of which the employees of the FSS of Russia themselves will certify their copies.

To assign child care benefits up to 1.5 years old The entrepreneur does not need to submit a certificate of earnings. There is also no need to submit documents confirming the insurance period for the assignment of child care benefits for children up to 1.5 years, because for the calculation of this benefit the length of service does not matter (Law of December 29, 2006 No. 255-FZ).

An example of calculating benefits for child care up to 1.5 years old by an entrepreneur who voluntarily pays social insurance contributions

Since July 1, 2014, entrepreneur E.V. Petrova started paying voluntary contributions in the FSS of Russia. For 2014, she transferred social insurance contributions in full until December 31.

Since June 2015, she went on maternity leave. This is her first child.

The amount of benefits for child care up to 1.5 years is equal to 40 percent of the minimum wage for a full calendar month. On the day the vacation began, the minimum wage was 5,965 rubles. Therefore, the amount of the monthly benefit was: 5965 rubles. × 40% = 2386 rub.

The benefit amount is less than the minimum (RUB 2,718.34). Therefore, IP Petrova is entitled to a monthly allowance in the amount of 2,718.34 rubles.

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Temporary disability benefit, sick leave for entrepreneur

Sick leave is due to an entrepreneur who is a voluntary policyholder in the Federal Social Insurance Fund of Russia.

To receive temporary disability benefits, the following documents must be submitted to the territorial branch of the Federal Social Insurance Fund of Russia at the place of residence of the entrepreneur in accordance with Part 5 of Law No. 255-FZ of December 29, 2006:

• application for assignment of sick leave benefits in any form;
• sick leave issued in accordance with legal requirements;
• documents confirming insurance experience.

The entrepreneur does not need to submit a certificate of the amount of earnings, since the average earnings for calculating temporary disability benefits are one minimum wage.

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Procedure for payment of benefits

Territorial branch of the FSS of Russia,

where did the individual entrepreneur transfer the contributions?, assigns and pays benefits within 10 calendar days from the date of receipt of the application and necessary documents from the entrepreneur (Part 2 of the Law of December 29, 2006 No. 255-FZ).

The place where the benefit will be transferred is at the choice of the entrepreneur and is indicated in the application:

• through the branch of the Federal State Unitary Enterprise "Russian Post";
• through a credit institution;
• through other organizations.

If an Entrepreneur paid contributions in one territorial branch of the FSS of the Russian Federation, but moved to another region, then the branch with which the relationship was concluded will pay, i.e. where did they pay the fees? Because they're all different legal entities. Therefore, a set of documents is sent by mail to the address of the old FSS of the Russian Federation, where the details are indicated where to transfer the allowance for individual entrepreneurs.

The Social Security Service assigns benefits

within 10 days from the moment the person submits and they are accepted. Payment will be made by postal order or to a bank account indicated by the recipient no later than the 26th day of the month following the month of receipt (registration) of documents. This is stated in paragraphs 30 and 51 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009.

According to clause 15 of Order 1012n, maternity benefits are assigned and paid by social protection authorities at the place of residence (place of stay, place of actual residence) to women dismissed due to the liquidation of organizations, termination individuals activities as individual entrepreneurs etc.

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To receive an individual entrepreneur’s “children’s” allowance next year, contributions must be paid in the current year

In order to receive social insurance benefits, the self-employed population, which includes entrepreneurs, must independently pay contributions to the Social Insurance Fund. And you need to do this every year.

Note: FSS information

For example, if a female individual entrepreneur paid contributions in 2014, and in 2015. gave birth to a child, she has every right to receive child care benefits this year. True, in order to receive this benefit, which is paid monthly until the child reaches one and a half years old, in full (i.e. in 2016), you need to pay contributions in 2015. Even if there is no business activity during this period.

If this is not done, then the entrepreneur is automatically removed from the social insurance register and can only claim a fixed benefit, paid by social security authorities (at the birth of a child, child care benefits).

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How can an entrepreneur receive sick leave benefits (according to BiR, care allowance) if he works under an employment contract and voluntarily pays insurance premiums for himself

If an entrepreneur works under an employment contract and is at the same time registered as a voluntary policyholder, the performance of duties under the employment contract is work at the same time. Letter of the Federal Social Insurance Fund of Russia dated November 2, 2010 No. 02-03-10/05-11121 (.docx 11Kb).

The following options for receiving benefits are possible: for temporary disability And for pregnancy and childbirth:

1. at the time of the insured event, the entrepreneur had not changed his job under an employment contract in the two previous calendar years (he worked for the same employer as now) and at the same time operated as an entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia during the previous year. In this case he receives benefits in two places: in the territorial branch of the Federal Social Insurance Fund of Russia at the place of residence and at the employer with whom the contract was concluded employment contract;
2. at the time of the insured event, the entrepreneur had worked for other employers in the two previous calendar years and was not registered as an entrepreneur (voluntary policyholder). Then benefits are paid to him in one place - at the last employer with whom the employment contract was concluded;
3. at the time of the occurrence of the insured event, the entrepreneur had worked both for the current employer and for others in the two previous calendar years, and at the same time operated as an entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia during the previous year. In this case, he has the right to choose where to receive benefits - for all places of work(both at the territorial branch of the FSS of Russia and at the last employer) or one of them (only at the territorial branch of the FSS of Russia or only at the last employer).

Child care allowance an entrepreneur, if he works under an employment contract and voluntarily pays insurance premiums for himself, can receive only in one place: either at the territorial branch of the Federal Social Insurance Fund of Russia at your place of residence, or at the employer with whom the employment contract was concluded (by your own choice).
Various issues of accrual, calculation and payment of maternity benefits are discussed.

Answers to various non-standard situations for the calculation and payment of maternity and child benefits.

A table is provided with a list of individual entrepreneurs’ reports and the deadlines for their submission to the Federal Tax Service, the Pension Fund of the Russian Federation, and the Social Insurance Fund in 2019. Download forms, individual entrepreneur declaration forms.

A description is given of the calculation of fixed insurance premiums for individual entrepreneurs in the Pension Fund of the Russian Federation 2019. When an individual entrepreneur does not pay insurance premiums.

Today you won’t surprise anyone with your own business. Many women feel great in the role of individual entrepreneur. However, most of them are not aware of the procedure for receiving social benefits.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

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Can an individual entrepreneur receive benefits under the BiR in 2019? Women registered as individual entrepreneurs manage their profits independently.

And if contributions to the Pension Fund for calculating a pension in the future are mandatory for them, then interaction with the Social Insurance Fund is a purely voluntary matter. For this reason, the question arises: is maternity benefit available to individual entrepreneurs in 2019?

What you need to know

Financial stability is a concern for any woman planning a pregnancy. If the expectant mother is employee, then the employer will take care of calculating benefits.

The recipient of the payments will only need to find out from the accounting department about the list of necessary documents and provide them in a timely manner.

It’s another matter when a woman comes – you have to take care of receiving payments yourself.

First of all, you should know that all payments related to pregnancy are divided into two types. Some are only available to working women, while others are entitled to any mother.

Regardless of the fact of employment, expectant mothers are entitled to lump sum payment for the birth of a baby.

In addition, you can receive benefits up to the age of one and a half years. These social support measures are issued through the social protection authorities directly at the place of registration.

But during pregnancy and childbirth, working women are entitled to paid income. But as an individual entrepreneur, such leave is not always paid.

Basic Concepts

Maternity benefits are compensation for the temporary disability of a working woman. A pregnant employee is granted leave for a total duration of 140 days.

In case of multiple pregnancy, rest increases by 56 days. Complications during childbirth make it possible to increase the rest period after the birth of the baby by 16 days.

Maternity leave is calculated cumulatively, that is, a woman can use the allotted period in full, regardless of the time of departure.

All vacation days are subject to payment in the amount of average earnings. The payment is calculated by the employer, but is paid at the expense of the Social Insurance Fund.

Compulsory insurance for employed citizens provides for contributions such as compensation for temporary disability, including those related to maternity.

That is, a woman receives B&R benefits from social fund. Being pregnant, a woman can also claim this benefit. But only if there are certain reasons.

Who should

Benefits from the Social Insurance Fund in connection with pregnancy and childbirth are provided to the following categories of persons:

• working on ;
• employees of state and municipal institutions.

Simply put, the Social Insurance Fund pays benefits to insured persons. Individual entrepreneurs are not included in the list, but this does not mean that entrepreneurs are not entitled to benefits for accounting and economics.

This is due to the fact that individual entrepreneurs are not required to pay contributions to the Social Insurance Fund.

However, a woman entrepreneur has the right to register with the Social Insurance Fund by concluding a social insurance agreement and pay fixed payments.

If for the year preceding maternity leave the individual entrepreneur pays the contribution in full, then she is assigned a minimum amount of BIR allowance, based on.

Legal regulation

In the case of individual entrepreneurs, this calculation method is not suitable, since contributions are calculated not on income, but on the basis of the minimum wage. Accordingly, the benefit will also depend on the minimum wage.

The usual period of maternity leave is 140 days, the period increases in case of multiple or complicated pregnancies.

But regardless of the duration of the vacation, the benefit is calculated for each vacation day. The calculation is carried out using the average daily minimum wage.

That is, the minimum wage indicator valid for the accrual period must be divided by the number of days in the billing month, and then multiplied by the number vacation days in this period.

In the same way, calculations are carried out for all months during which maternity leave lasts.

As an example, we can give a calculation when the sick leave/maternity leave of an individual entrepreneur lasts from 07/05/2017 to 11/22/2017.

The calculation procedure is as follows:

From 5.07 to 30.07	7,800 ÷ 30 × 27 = 7,020
From 1.08 to 31.08	7,800 ÷ 31 × 31 = 7,800
From 1.09 to 30.09	7,800 ÷ 30 × 30 = 7,800
From 1.10 to 31.10	7,800 ÷ 31 × 31 = 7,800
From 1.11 to 22.11	7,800 ÷ 30 × 22 = 5,720

An individual entrepreneur who voluntarily pays contributions to the Social Insurance Fund receives a childcare benefit for children up to 1.5 years old in the amount of 40% of the minimum wage.

If care leave began after July 1, 2017, then the state will pay 3,120 rubles for each month. For your information! During the period of maternity leave, an individual entrepreneur does not pay taxes if he does not conduct business.

However, insurance premiums will have to be paid if the woman wants to receive benefits as an insured person.

Video: pregnancy benefit

An individual entrepreneur working under , has the right to receive maternity benefits twice - as an employee at the place of employment and as an individual entrepreneur. But child care benefits up to 1.5 years are paid once.

When is payment made?

23.08.2019

There is a category of citizens for whom the payment of benefits under the BiR has a number of features. These are considered to be women who lead individual entrepreneurial activity.

How to go on maternity leave?

A pregnant woman who is an individual entrepreneur can go on maternity leave only if she decides to temporarily stop conducting business activities.

Important! Termination of the activities of an individual entrepreneur is an important and main condition for obtaining maternity leave and payment of appropriate benefits.

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

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

Speaking about whether a woman individual entrepreneur 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 benefits.

To apply for benefits, it is necessary to take a number of steps in advance of pregnancy. Namely, register with the Social Insurance Fund and pay contributions voluntarily for the past year, only under this condition is it possible to receive maternity benefits.

As for parental leave, it can last 3 years. it can be either the mother or the father of the child. It doesn’t matter whether the woman is registered with the Social Insurance Fund or not.

If there is no registration with the fund, social security pays a monthly benefit for an individual entrepreneur as an unemployed person in the minimum amount for the first 18 months of life.

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

What documents are needed?

Women who are self-employed must prepare several documents when applying for maternity leave during pregnancy.

Documents for maternity leave are submitted to the Social Insurance Fund, these include:

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

It is important to remember that accrual financial assistance for a woman, an individual entrepreneur is only possible if she has transferred contributions to the Social Insurance Fund. This is due to the fact that it is this organization that finances this type of funding.

After the birth of the baby, the mother has the right to count on parental leave for 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 Social Insurance Fund to formalize care for up to 3 years:

• birth certificate or certificate, as well as copies of papers;
• , which contains information that he did not take out this leave and did not receive the payment.

What amounts are due to a woman individual entrepreneur?

In order for an individual entrepreneur to receive maternity benefits as an employee, she needs to pay contributions to the Social Insurance Fund, that is, voluntarily register and contribute the necessary amounts.

If this is not done, then apply for individual entrepreneur benefits as an ordinary unemployed woman.

Maternity payments to individual entrepreneurs in connection with pregnancy, childbirth, raising a newborn for individual entrepreneurs who have paid social contributions:

1. One-time payment for timely attendance at the antenatal clinic for up to 12 weeks. In 2019, its amount is 655.49 rubles.
2. For BiR - in the minimum amount, in 2019 - 51,919 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. Federal and regional benefits. They may be prescribed for payment 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 paid to individual entrepreneurs, then you can only receive one-time and monthly contributions at the birth of a child.

Does he receive maternity benefits?

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

Employees who have direct employers do not have to worry about this issue - in this case, the management of the enterprise automatically transfers the required amount to the Social Insurance Fund on a monthly basis. These contributions are used to pay benefits to workers.

The situation is different with women running individual entrepreneurial activities. This category of citizens is not obliged to forcibly transfer contributions to the Social Insurance Fund; only pension and medical contributions must be paid. Since social contributions are needed to assign payments in connection with pregnancy and childbirth, the individual entrepreneur must make transfers to the Social Insurance Fund on a voluntary basis.

Payment of maternity benefits for pregnancy and childbirth is possible only if the woman, an individual entrepreneur, has fully transferred the necessary contributions to the Social Insurance Fund for last year. You can do this monthly or pay the entire amount at once. In this case, the money must arrive in the account of the government institution no later than December 31 of last year.

That is, when taking a vacation in 2019, you need to pay full contributions to the Social Insurance Fund for 2018. The rate for paying individual entrepreneurs is 2.9%.

The amount of insurance premiums depends on the minimum wage. From 01/01/2019 it is equal to 11,280 rubles. To calculate the amount of the voluntary amount transferred to the Social Insurance Fund for 2019, you must use the formula:

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

If there are no voluntary contributions, the woman individual entrepreneur will not receive maternity benefits.

Size in 2019

Previously, it was stated that accrual for a woman conducting individual entrepreneurial activity is possible only if she paid all insurance premiums in the previous year.

Women individual entrepreneurs who have paid everything correctly can receive maternity leave during pregnancy in the minimum amount established for the year. You can see how the minimum size is calculated.

Important! In 2019 this type financial assistance for pregnancy in the minimum amount is equal to the amount of 51,919 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 wives of military personnel and soldiers serving on a fixed-term basis, the state provides for the payment of additional benefits. Their accrual does not depend on whether the individual entrepreneur has paid insurance premiums to the Social Insurance Fund or not.

To receive maternity benefits for pregnancy, it is best for women individual entrepreneurs to enter into an agreement with this government agency. Contributions to the Social Insurance Fund 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 caring for a newborn, the benefit is paid for up to 1.5 years, its minimum amount depending on the order of birth. The first person pays 3,277.45 rubles, the second one 6,554.89 rubles.

Unemployed women receive the same amount. The size of the payment is not affected by the fact whether the woman is registered with the Social Insurance Fund or not. Only the place of appeal depends on this.

Documents are submitted:

• in the Social Insurance Fund, if the individual entrepreneur is registered there;
• to social security, if not registered.

Useful video

To learn more about applying for maternity leave for individual entrepreneurs and assigning appropriate benefits, watch this video:

conclusions

An individual entrepreneur, upon learning about pregnancy, can count on a number of maternity payments. Moreover, their list depends on whether the woman is registered with the Social Insurance Fund or not. In the first case, there are social contributions, from which the amount of maternity benefits 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, you need to submit documents to the FSS.