It will be needed for unemployment if the employee was on maternity leave or parental leave in the billing period.
It is possible that in the billing period or in one of the years of the billing period the employee was on maternity leave or on parental leave. In such a case, the employee may replace those years from the billing period with other prior calendar years (or year) if this results in an increase in the benefit amount. To do this, the employee must submit an application to the employer. The application form is arbitrary.
Keep in mind that you can replace the billing period only with those years (year) that immediately precede the occurrence of the insured event (letter of the Ministry of Labor of Russia dated August 3, 2015 No. 17-1 / OOG-1105)
Director
LLC "Gasprom" A.V. Ivanov
from accountant E.V. Petrova
STATEMENT
Due to the fact that in 2015 and 2016 I was on maternity leave and
childbirth, and then on parental leave, please reschedule the billing period for
calculation of hospital benefits for the 2013 and 2014 calendar years, respectively.
09/21/2017 ____________________ E.V. Petrova
| ADDITIONAL RELATED LINKS |
Benefit for temporary disability associated with pregnancy and childbirth (hereinafter - BiR) - is calculated based on average earnings.
The calculation period for determining the amount of the benefit will be two calendar years preceding the decree.
The amount of income excludes payments from the FSS, including BiR and benefits for caring for a child up to 1.5 years old.
What if in the billing period the woman was on maternity leave and did not have insured income?
The employer is not obliged to change the years himself when calculating, even if it is beneficial for the employee.
Therefore, the request to change the calculation period for maternity benefits must be fixed.
You can do this in the following ways:
The method can be any the main thing is to have written confirmation on hand expression of the wish of the insured person to exercise the right guaranteed by law.
The employer has the right to replace the period for calculating maternity sick pay for a pregnant woman only if this manipulation will lead to an increase in the amount of the benefit.
The application for selection is written in the name of the head of the organization. The header of the application indicates details of the addressee(name, address of the enterprise).
The final part indicates date, signed and decrypted.
If during the billing period or in the years for which the applicant wishes to make a replacement, the employee worked in another place, then it is necessary attach a certificate to the application the established form - approved by order of the Ministry of Labor No. 182 n.
If the applicant is unable to obtain this document, the insured person has the right apply to the insured(enterprise) for the insured to request this data from the FIU.
If the applicant does not have the opportunity to confirm income in previous periods, a request is indicated in the application for the replacement of years as a separate item request data on previously paid contributions to the FIU.
It is important that you choose the calculation years in such a way that the amount of the maternity benefit increases from this.
If, after the replacement, the amount of the calculated maternity payment decreases, then nothing needs to be changed.
Below are 2 examples: when the replacement of years is beneficial for the employee, and when it is not beneficial for her.
Initial data:
Krasnopolskaya A. N., an engineer at OAO Rodnye prostory, submitted a certificate of incapacity for work from March 5, 2017 due to pregnancy and the upcoming birth.
Pregnancy was diagnosed as normal, the period of incapacity for work was 140 days.
In 2016, the woman was on maternity leave for BiR and subsequent childcare from February 1 to December 31 inclusive. The salary in January was 25,000.
In 2017, the woman was on parental leave from January 1 to December 31 inclusive.
In 2014, the official salary of an employee was 28,000, in 2015 - 29,000.
Calculation without replacing years:
There was no insured income in 2017 and only 25,000 was earned in 2016.
In 2016, we exclude periods of temporary disability from parental leave, 31 days remain. 2017 is completely excluded.
Benefit from income = (25000 / (731 – 365 – 335)) * 140 = 112 903,23.
Calculation with the replacement of years:
Imagine that an employee exercised her right to change years and wrote a statement about this. In the application, she indicated the periods 2014-2015.
Earnings for 2014 = 28,000 * 12 = 336,000.
Earnings for 2015 = 29,000 * 12 = 348,000.
Total for the billing period = 336 000 +348 000 = 684 000.
Average daily earnings for maternity pay = 684 000/731 = 935,70.
Amount of maternity benefit = 935,70 * 140 = 130 998, 63.
The benefit from income without a choice of years is less than after replacement, which means that changing the billing period is beneficial to the employee.
It is also possible when both accounting years consist entirely of an excluded period - maternity leave.
The size of the minimum wage is indexed annually, and in the year of the insured event may be higher than wages four years ago.
Initial data:
In 2017-2016, the employee was on parental leave throughout the entire period, that is, she had no insured income.
IN 2014 wage it was 6000 per month.
In 2015 - 7,000 per month.
Calculation:
Calculate the allowance in the usual way without changing the years.
Since there was no income in 2016-2017, we calculate based on the minimum wage.
Average daily earnings = 9,489 * 24 / 730 = 311.97.
Maternity pay \u003d 311.97 * 140 \u003d 43,675.80.
Now we calculate the allowance with the replacement of years:
2015 - insured income = 7,000 * 12 months. = 84,000;
2014 - total income = 6 * 12 = 72,000.
Average daily earnings = (56,000 + 72,000) / (365 + 365) = 175.34.
If you follow the rule, at this stage you need to compare the average daily earnings with the minimum earnings established in 2018. Obviously, it is below 311.97. Therefore, for the calculation, 311.97 is still taken and the maternity ones are 43675.80.
That is, the replacement of years in this example did not change anything, so there is no point in it.
Initial data:
The start date of the first maternity leave is 06/10/2016.
Earned for the period from 01/01/2016 to 06/09/2016 - 280,000.
Income in 2014 = 340,000.
Income in 2015 = 380,000.
Calculation:
Benefit without changing years = ((280,000 + 0) / (731 - 205 - 365)) = 243,483.80.
Allowance with the replacement of years for 2014 and 2015 = (((340,000 + 380,000) / 730) * 140 = 138,082.
In this case, maternity before the change in the billing period is higher than after. Therefore, the employee does not need to choose the year.
The law allows you to replace the billing period with an earlier one if in the indicated years the employee was on leave for BiR or to care for a child.
You can choose a period only if this leads to an increase in the amount of maternity benefit.
Dear insurers!
In connection with numerous appeals regarding the issue of replacing the years of the billing period when calculating temporary disability benefits, maternity leave, parental leave, we inform you the following.
According to Part 1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood” (hereinafter - Law No. 255-FZ), benefits for temporary disability, pregnancy and childbirth, monthly child care allowance is calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of temporary disability, maternity leave, parental leave, including for the time of work (service, other activities) other policyholder(s).
If in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the specified years, the insured person was on maternity leave and (or) on parental leave, corresponding calendar years (calendar year) at the request of the insured person can be replaced for the purpose of calculating average earnings previous calendar years (calendar year) provided that this results in an increase in the amount of the benefit.
Replacing calendar years, which are used to calculate the average earnings for calculating benefits, can be carried out not for any years (year) at the choice of the insured person, but for the years (year) immediately preceding the years in which the insured person was on maternity leave and ( or) on parental leave.
Examples:
1. if the insured event occurred in 2015, but in 2013-2014 the insured person was on maternity leave and (or) parental leave, then these years can only be replaced by 2011-2012 ;
2. if the insured event occurred in 2015, but the insured person was fully (in 2012 and 2013) and partially (in 2014 and 2011) on maternity leave and parental leave, then all of the above the years may be replaced by the calendar years immediately preceding the years in which the insured person was on the said holidays, i.e. 2009 and 2010. Or, earnings for 2014 and 2011 can be taken into account, but at the same time, periods of temporary disability, maternity leave, leave to care for a child, in some cases - periods of release from work with full or partial preservation of wages, if insurance premiums were not accrued on this wage (part 3 of article 14 of Law No. 255- FZ);
3. if the insured event occurred in 2015, but from November 2010 to July 2015 the insured person was on maternity and childcare leave, and until November 2010 the insured person partially worked, then the billing period for his application may be shifted to 2008 and 2009, or earnings for 2010 (where the insured person partially worked) and for 2009 may be taken into account, based on which option the benefit will be greater;
4. if the insured event occurred in 2015, but the insured person was on maternity leave and parental leave in 2014, 2013, and worked in 2012, was also on leave in 2011 and 2010 for pregnancy and childbirth and on parental leave, then the billing period, upon his application, can be shifted to 2012 and 2009.
Please note that the replacement of the years of the billing period, if the years (year) of the billing period consist (consists) of excluded periods, is the right of the insured person, and not an obligation.
It should also be noted that a necessary condition for replacing the years of the billing period is an increase in the amount of benefits.
In accordance with Part 4 of Article 15 of Law No. 255-FZ, the amounts of benefits for temporary disability, for pregnancy and childbirth, and monthly child care allowances overpaid to the insured person cannot be recovered from him, except for cases of counting error and bad faith with parties of the recipient (submission of documents with deliberately incorrect information, including certificates (certificates) on the amount of earnings from which the specified benefits are calculated, concealment of data affecting the receipt of benefits and its amount, other cases).
Incorrect application by the insured of the legislation of the Russian Federation, including Law No. 255-FZ when calculating benefits, is not a counting error.
To replace years when calculating benefits for temporary disability, pregnancy and childbirth and childcare, a written application is submitted to the employer. There is no standard unified application form for the replacement of years in the billing period. See freeform sample.
An application for the replacement of years in the billing period is one of the documents that will confirm the correct calculation of benefits. When checking, FSS specialists require them to make sure that the payment of benefits and the calculation of insurance premiums are legal.
Recall that when calculating benefits for temporary disability, pregnancy and childbirth and child care, they take earnings for two calendar years preceding the year of the insured event (part 1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ). If the employee was on maternity leave or parental leave during this period, she has the right to replace a year or two of the billing period with previous years. Of course, provided that such a replacement will lead to an increase in the amount of benefits.
To replace years when calculating benefits, an employee must submit a written application to the employer.
There is no standard unified form for an application for the replacement of years in the billing period; it is compiled in an arbitrary form.
See below for a sample application for changing years when calculating benefits.
The application must indicate in what order the employee wants to change the years of the billing period to the previous ones, as well as the grounds for such a replacement - a decree or parental leave. Moreover, you can change the years, even if the employee in the billing period did not work in your company, but in another and went on maternity leave there. But then the employee must confirm this fact with a certificate from the former employer, attaching it to her application for the replacement of years.
It is important to check which years the employee has chosen in the application for replacement. For these purposes, you can not take any other years, but only immediately preceding those in which the employee was on maternity leave or leave. Law No. 255-FZ does not directly allow changing years arbitrarily. The replacement of the previous two years must be consecutive. Otherwise, it is likely that the fund will refuse to reimburse the benefit.
The company is not entitled to refuse to replace the year in which the maternity or care leave falls partially. There are no prohibitions on this in the law. So you can replace any year in which the employee was on maternity leave or parental leave. And how much time - the whole year or two days, does not matter.
