Employed women in childbirth are protected by the norms of Russian legislation. They receive their due in-service payments from the Social Security Fund (SIF). Individual entrepreneurs are a different matter. Maternity allowance for individual entrepreneurs directly (mandatory) is not provided for in the legislation. But there is a chance to get it.

Consider how a business woman can arrange her own pregnancy insurance. What is the formula for calculating maternity benefits for individual entrepreneurs. How much an entrepreneur can expect in 2020.

The legislative framework

The procedure and conditions for the appointment of payments related to pregnancy and subsequent childbirth are detailed in Law No. 255- FZ from 29.12.06. However, individual entrepreneurs were not included in the list of insured persons. They were granted the right to conclude a voluntary agreement with the FSS, enshrined in government decree No. 790 of October 2, 2009.

Important: automatically, businessmen who have independently organized a workplace for themselves receive social benefits only at the federal level. This rule does not apply to regional benefits.

Law No. 212-FZ of 24.07.09 establishes the procedure for calculating contributions, including insurance in case of temporary disability. Individual entrepreneurs make transfers based on said document fromcalculationminimum wage(Minimum wage).

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How it works in practice

Compliance with legal regulations requires strict adherence.

So, the principle of law enforcement of these normative acts is as follows:

1. The entrepreneur is obliged to conclude an agreement with the FSS, the essence of which boils down to the assumption of obligations by two parties:
   • The individual entrepreneur undertakes to make contributions to the Fund;
   • he, for his part, undertakes to pay the due amounts upon the occurrence of an insured event.
2. The insured person can expect to receive benefits for the following reasons:
   • due to illness (upon presentation of a certificate of incapacity for work);
   • (sick leave is also needed);
   • with early registration for pregnancy (certificate from the antenatal clinic);

Hint: a business woman in labor will also receive. On the stillborn the benefit does not apply.

Payments to an entrepreneur who voluntarily deduct contributions to the Fund are also due in the case of the adoption of a newborn. These can be claimed not only by women, but also by men. Payments are assigned to a young dad on the condition that he is the only adoptive parent.

In rare cases, the opportunity is used to receive a benefit for a child up to one and a half years old by other relatives - individual entrepreneurs, when the mother goes to work. This is not prohibited by law if a businessman transfers funds to the FSS.

How to conclude a contract

In the 790th resolution there is a rule that suggests the initiative of a businessman when concluding an agreement on voluntary insurance. On this basis, the SP must do the following:

1. Submit an application to the local branch of the Foundation.
2. Attach copies of such documents to it:
   • passports;
   • state registration certificates;
   • tax number (TIN);
   • licenses (if any).

The specialists have five days to check the information. After the expiration of the period established by the norms of the current legislation, a corresponding certificate is issued to the newly insured. It also gives the right to provide payments.

Hint: not only individual entrepreneurs, but also other self-employed persons (lawyers, notaries and others) can voluntarily carry out insurance.

Responsibilities of a businessman

By itself, the contract does not yet entitle you to payments. The individual entrepreneur is obliged to make the funds provided for by the agreement:

1. The calculation is based on the minimum wage.
2. Money is transferred:
   • to the current account of the branch with which the agreement was concluded;
   • until December 31 of the current year;
   • and by January 15 of the next year, you must submit the corresponding report in form 4a.

Hint: the contribution is calculated at the rate of 2.9%.

How much will you have to pay

Payment produced according to the established formula. It is like this:

1. Vvz = minimum wage x 0.029 × 12 months, where:
   • Ввз - the required amount of deduction;
   • Minimum wage is an indicator of the minimum wage established by the Government of the Russian Federation;
   • 12 months is the calculation period.

Thus, each businessman makes a transfer to the FSS once. per year in relatively a fixed amount.

For 2017, it was calculated as follows:

• RUB 7,500.0 x 0.029 x 12 months = 2 610.0 rubles .

If the individual entrepreneur signed the agreement not from the beginning of the period, but within a year, then the calculation will be different:

1. It is necessary to calculate the average monthly payment for the current minimum wage for that period.
2. Then, the full amount is calculated for the entire insurance period.

Example

Let's say the entrepreneur A. Ivanova signed an agreement on 03/01/2017.

Two indicators of the minimum wage are taken into account:

• from 03/01/17 - 7.5 thousand rubles;
• from 01.01.17 - 7.8 thousand rubles.

The total amount is:

• RUB 7,500.0 x 0.029 × 4 months (from March to June) + 7 800.0 × 0.029 × 6 months. = RUB 2,227.2 .

Hint: for full 2018 you will have to pay:

• RUB 7,800.0 x 0.029 x 12 months = 2 714.4 rubles.

How much does the FSS pay

The mother and the baby will receive the minimum charges. This is due to the fact that entrepreneurs contribute to the Fund scanty amounts compared to other insured persons.

For example, for an employed woman with a salary of 30 thousand rubles. the employer deducted in 2017:

• RUB 30,000.0 x 0.029 x 12 months = 10 440 rubles. (five times more).

The payment to the voluntarily insured is calculated on the basis of the minimum wage. The data are entered into the standard formula for determining benefits, only the minimum indicator is substituted instead of the real salary for two years.

Attention: charges are made on the basis of sick leave. For pregnancy and childbirth, a certificate of incapacity for work is issued for three different periods:

• 140 days - usually;
• 156 - with planned complications;
• 194 - when diagnosing multiple pregnancies.

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Maternity allowance for a woman businessman

By law, this payment is calculated in the amount of 100% of the average monthly earnings for the previous two years. The formula is:

• Вбр = СЗ / 730 days, where:
  • Vbr is the amount of the allowance;
  • СЗ - average earnings for 24 months (the amount of charges divided by the number of months);
  • 730 - the number of days in the period (365 + 365).

Hint: 2016 was a leap year. It has 366 days. Therefore, in the calculation formula in 2017, instead of 730, they put 731 days.

Example

Let's calculate how much a woman in labor will receive - PI for pregnancy and childbirth in December 2018:

• 24 months x RUB 7,800.0 / 731 days x 140 days = RUB 35 852.26 .

With multiple pregnancies:

• 24 months x RUB 7,800.0 / 731 × 194 days = 49 680.98 rubles.

Benefit up to one and a half years

This the benefit is calculated according to the formula above. Its size is equal to 40% of the average monthly earnings.

Thus, an entrepreneur in 2018 was entitled to a month:

• RUB 7,800.0 x 40% = 3 120.0 rubles .

In 2017, the individual entrepreneur for care received RUB 3,000.0.

Attention! Thresholds for the care allowance are legally established up to one and a half years. They are as follows:

1. minimum:
   • for one baby - 3,065.69 rubles. ;
   • for the second - 6131.37 rubles. ;
2. maximum - 11,634.5 rubles.

Staging benefit on theaccountingon the early dates

The the type of payment is optional. Its amount is not related to earnings. In 2020, 613.14 rubles are charged.

To receive you need:

1. Write a statement no later than six months after the date of the end of the sick leave.
2. Attach to it a certificate from the antenatal clinic stating that the registration was made up to 12 weeks. A copy of your passport.

Hint: It's best to apply for all payments at the same time.

In addition to these, the individual entrepreneur can claim a lump sum payment associated with the appearance of a baby. Its amount is fixed. In 2020, recipients will receive RUB 16,350.33. For the appointment, you should also provide a copy of the baby's certificate of birth.

How to get benefits from the FSS

An individual entrepreneur who fulfills all the conditions of the contract with the Fund, upon the occurrence of an insured event, must do the following:

1. Write a statement asking you to pay one or another type of benefit.
2. Attach a package of supporting documents:
   • copy of your passport;
   • disability sheet;
   • a certificate of early medical care;
   • a copy of the baby's certificate.

The subtleties of the design of the manuals are as follows:

1. A copy of the agreement is not attached, since the second copy is available at the department.
2. In any case, you should contact the FSS division with which the agreement was signed.
3. The data for the transfer must be indicated in the application:
   • Postal office;
   • account details .
4. Often, a certificate from the husband's duty station is required that a specific type of preference is not accrued to him.

Important: an entrepreneur working additionally under a contract can receive all types of payments related to childhood and motherhood from two sources:

• as an insured voluntarily;
• from the employer.

How to get benefits through an employer

Wage earners are automatically insured by the Fund. Therefore, they are entitled to benefits in the general manner. An individual entrepreneur who is at the same time a hired worker must:

1. write a statement to the employer, providing copies of:
   • certificates of the birth of a baby;
   • certificates of early registration;
   • sick leave;
2. independently apply to the FSS in the manner described above.

Thus, the amount of charges will increase. After all, contributions for this toiler are deducted from two sources.

Is it necessary to stop entrepreneurship during the decree

The decision to terminate activities for a certain period is made by the businessman himself. Tax authorities recommend focusing on the type of taxation. So, it is more profitable for single tax payers:

• suspend activities;
• removed from the register as a taxpayer.

The fact is that the amount of a single deduction to the budget is not related to income. If you do not officially announce the retirement, then the tax authorities will begin to charge the usual payment. And for not making it - there are also penalties. It is unprofitable and troublesome for mom and baby.

Important: even if the activity is suspended, you will have to submit zero reporting to the Federal Tax Service.

Dear Readers!

We describe typical ways of resolving legal issues, but each case is unique and requires individual legal assistance.

For a prompt solution to your problem, we recommend that you contact qualified lawyers of our website.

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

Pay to the FSS - and the maternity benefit is 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 entered into an agreement with the Social Insurance Fund in 2020, a woman must pay contributions for this entire year by December 31. The right to insurance coverage will come into effect on January 1, 2021. If an insured event, which is recognized as the first day of maternity leave, occurs in 2021, the individual entrepreneur will receive maternity benefits (maternity benefits) and one more benefit, which is discussed below.

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 12 weeks of pregnancy. For this, the expectant mother will receive an additional one-time allowance, which until February 2020 is 655.49 rubles (the next indexation is planned in February).

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

Having made full payment under the insurance contract for the previous year, an individual entrepreneur on maternity leave in 2020 will receive the following sums of money:

• maternity allowance (maternity benefits) - 55,831 rubles. for 140 days of vacation. In the case of twins or complicated births, the number of vacation days increases and the amount of the benefit increases accordingly.
• a one-time allowance for registration with a residential complex in the early stages of pregnancy (up to 12 weeks) - 655.49 rubles.

In addition, there are also federal and regional benefits for the birth of the first, second and third children, benefits and benefits for large families, wives of conscripts. These payments for the child of mothers - individual entrepreneurs will receive, regardless of the existence of a voluntary social welfare 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 that you continue to pay, and at the beginning of the new year, apply to the Fund for the appointment of benefits. This must be done no later than 6 months after the end of the sick leave for pregnancy and childbirth.

About the size of contributions

The amount of contributions that must be paid to the FSS for the individual planning maternity leave depends on the size of the minimum wage. In 2019, it is 11,280 rubles, and the annual amount of contributions is calculated by the employees of the Fund according to the formula: 11,280 x 0.029 x 12 = 3,925.44 rubles. The benefits are obvious, you can pay the annual amount at once or in parts, but remember that the entire amount must be paid by the end of the year, otherwise the insurance contract is automatically terminated.

Take care of taxes

Maternity leave for individual entrepreneurs means the suspension of activities. There are discrepancies in the laws regarding taxes. Therefore, it would be more correct to contact your tax office for clarifications on the payment of taxes. As a rule, for the period of parental leave, entrepreneurial activity can be suspended and no pension and tax are paid.

For part-time and unemployed

Many people ask the question whether individual entrepreneurs are paid maternity payments if the mother is simultaneously officially employed under an employment contract. If a woman is registered as an individual entrepreneur and at the same time works officially, she has the right to apply with an application 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 childcare allowance for individual entrepreneurs who have not entered into an agreement with the FSS is issued through the local social protection authorities and will be paid in the minimum amount - until February 2020, it is 4 512 rubles. (and at the birth of a second child - 6,554.89 rubles).

Regulations

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

If the expectant mother is employed at an individual enterprise, of course, she is concerned about the question of whether maternity workers are paid to individual entrepreneurs. The legislation stipulates that these benefits are received by all working women, however, the amount of payments will differ significantly. Thus, this kind of compensation is also due for this category of workers, 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 correct. So, maternity leave, or maternity leave, is a period when a woman is released from her work duties due to disability caused by pregnancy and subsequent childbirth. That is, in fact, this includes only a strictly established time interval before the birth of a child and a certain period after his birth.

The duration of this type of vacation can be different, since it depends on some circumstances:

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

This type of leave is granted on the basis of a certificate of incapacity for work, which is issued by the polyclinic at the place of residence or other medical organization where the worker 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 calculation period and the duration of the vacation.

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Necessary condition

One very important point should be noted: maternity individual entrepreneurs are paid only if the employer transferred insurance premiums for him to the FSS. That is, if the employee was registered in full compliance with the Labor Code of the Russian Federation, he, as a rule, does not have problems with receiving payments for pregnancy and childbirth.

In the event that a woman is the owner of the business herself, she has every right not to pay insurance premiums to the Social Insurance Fund for herself, but at the same time she will not receive any maternity benefits, since the benefit 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 must pay fixed insurance contributions to the Social Insurance Fund on a voluntary basis during the year before taking leave due to pregnancy and childbirth. Moreover, the more these voluntary contributions to the Social Insurance Fund, the more compensation she will receive after childbirth, but not more than the maximum amount established by law. The amount of contributions that must be transferred to the individual entrepreneur for himself depends on the minimum wage. This amount can be paid in installments, or you can immediately, as long as it is paid by the end of the billing year.

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Determination of the amount of payments

When determining what the payment of maternity individual entrepreneurs will be to an employee, data for the two previous years worked are taken. This includes only fully worked and fully paid days. In this case, all sick leave and holidays are not taken into account. If an individual entrepreneur who is expecting a child is the owner of this enterprise herself, there will be fewer problems for her, since she did not have to issue certificates of incapacity for work. In the event that an individual entrepreneur has worked in another enterprise during the two previous years, these data are also taken into account when calculating the amount of payment for pregnancy and childbirth.

As for the amount of the benefit itself, the individual entrepreneur pays maternity workers, as mentioned above, on the basis of their wages for the previous two years. If the owner of the individual entrepreneur herself goes on maternity leave, the calculation of the value of the allowance is calculated differently, since the woman does not receive a salary. 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 that time.

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

After the woman has submitted all the necessary documents, she is fully entitled to receive cash benefits. But that's not all. In addition to this amount, if a pregnant woman is registered with a medical institution no later than 12 weeks of the term, she will also 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 the corresponding payments to the individual entrepreneur, in the general case, you need to perform the following steps:

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

Some female entrepreneurs have the ability 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 sole proprietor will agree to go to work.

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

So, the question of whether an individual entrepreneur pays maternity payments to an employee has an ambiguous answer. If the individual entrepreneur transferred insurance payments to the FSS, then the employee will receive maternity benefits. Otherwise, in accordance with the law, she is not entitled to these compensation.

Usually individual entrepreneurs do not pay social security contributions, this is a voluntary matter. If you have not paid, you can get social security benefits, as for the unemployed:

• 16 350.33 rubles for the birth of a child;
• RUB 3,065.69 every month for the first child under 1.5 years old. On the second and subsequent - 6131.37 per month.

But individual entrepreneurs are not unemployed and can earn more. To do this, you need to conclude a social insurance contract and pay an insurance premium.

For early registration for pregnancy this year they give 613.14 rubles. And for pregnancy and childbirth - more than 35,000 rubles. With this money, you can buy a stroller and every little thing for a child.

How to issue maternity

To receive benefits next year, you need to sign a voluntary insurance contract this year. Therefore, if you are expecting a child in 2018, reach social insurance in 2017. If a child is born this year, then alas, social insurance will not pay anything.

Find the social insurance office at the place of registration and be sure to call them to clarify the address. Social insurance sometimes moves. You can submit documents even at the MFC or through the portal of public services.

Take your documents with you:

• the passport;
• Tax registration certificate - TIN;
• certificate of state registration of an individual as an individual entrepreneur;
• record sheet in EGRIP.

Make copies of all documents in advance: the social insurance will certify them according to the originals.

Statement

IP registration certificate

Record sheet in EGRIP

You will receive a notification in five days. Now - to pay contributions, the amount is calculated as follows:

Social contributions: minimum wage x 2.9% x 12.

The minimum wage is the minimum wage, we take its amount at the beginning of the year. From January 1 to July 1, 2017, it was 7,500 rubles, then it increased to 7,800 rubles. So for the calculation we take 7,500 rubles:

Social contributions: 7500 x 2.9% x 12 = 2610 rubles.

You can pay contributions in full or in installments, but the main thing is to pay them before December 31 of the current year. Then you will receive benefits next year.

Individual entrepreneurship tax on these contributions cannot be reduced. This is evidenced by the Tax Code and the Letter of the Ministry of Finance.

How much will be paid

So, you paid social security contributions. You will now receive money for early registration, maternity benefits, and monthly child support. You can also get sick leave, if anything, but this does not apply to the birth of a child.

For early registration you will receive 613.14 rubles.

Maternity benefits are more serious. If you have one child, and the pregnancy and childbirth are going without complications, you get a sick leave for 140 days, and on it - benefits. The amount depends on the minimum wage and the date of the decree. For a full month - full payment, for an incomplete month - in proportion to the days.

For example, a woman goes on maternity leave from August 14 to December 31, 2017. In August, she will receive money for 17 days, and for the rest of the months - in full.

August 7 800/31 * 17 = 4277 rubles

September - 7 800 rubles

October - 7 800 rubles

November - 7 800 rubles

September —7 800 rubles

All together 35 477 rubles.

If you subtract social security contributions, assistance from the state is 32,867 rubles.

Monthly childcare allowance- this is 40% of the minimum wage, 3120 rubles.

Can't work

The maternity allowance is paid on sick leave, so you cannot work at this time. True, social insurance does not give an answer what will happen if money comes to the account during the sick leave by decree. They don't seem to know either.

During the decree, if the individual entrepreneur does not work, it is possible not to pay insurance contributions to the Pension Fund and the Health Insurance Fund.

In order not to pay contributions, after the birth of a child, go to the Pension Fund with an application and documents:

• a free-form application;
• a child's birth certificate;
• bank statement from the current account, for which there is no income;
• certificate from the tax office about the absence of income.

If at least one payment arrives at the account, you will have to pay all insurance premiums.

The legislation provides for maternity leave for women who carry out their labor activities by registering as an individual entrepreneur.

In addition, the state has granted a woman entrepreneur the right to:

• sick leave payment due to temporary disability;
• receiving cash payments in connection with pregnancy and childbirth;
• a one-time payment when registering with a antenatal clinic in the first months of pregnancy;
• payment of additional funds in connection with the care of a born child;
• childcare allowance, which is paid every month until the child reaches 1.5 years of age.

Important to remember which currently includes various periods such as:

• leave in connection with the onset of pregnancy and childbirth;
• leave for one of the child's parents, as a rule, the mother, to care for him within 1.5 years from the moment of birth;
• leave for one of the child's parents, as a rule, the mother, to care for him within 3 years from the moment of birth.

The current labor standards regarding maternity leave for women who are engaged in entrepreneurship and women who are employed have distinctive features and similarities.

What maternity benefits can be received and in what order an individual entrepreneur in 2020

There are several types of maternity payments, obtaining some for individual entrepreneurs is mandatory under any circumstances, while some payments are possible only in the case of mandatory payments to the FSS.

Payments, preferences and benefits for sole proprietors during pregnancy and after the birth of a child that an individual entrepreneur will receive, regardless of payments or their absence in the Social Insurance Fund

• At the birth of a child, payment in the form of a one-time benefit... Since 2020, this allowance is paid in connection with the birth of a child to all mothers and is calculated for each individual child. The amount of this allowance is 16873 rubles.
• Benefit that is paid to the mother for 1.5 years after the birth of the child. This benefit is paid every month until the child's designated age, regardless of whether the child's mother has contributed to the insurance fund or not. For individual entrepreneurs, the amount of monthly payments for the first child will be 3142.33 rubles, and for the second - 6284.65 rubles.
• Benefit paid every month at the birth of a child, first or second, until the child reaches the age of 1.5 years in a situation where the income per family member is below 1.5 minimum subsistence levels in the respective region. From 2020, the amount of this allowance is determined by the size of the subsistence minimum for a child, enshrined in the legislation of the Russian Federation.
• Benefit in the form maternity capital . This allowance is issued at the birth of a second child, as well as the next child. Represents a certificate. In cash, it can be obtained as additional funds, provided that the total income for the whole family is no more than 1.5 times the subsistence level for each individual member of the family. At the same time, the obtained certificate can be used for the purchase of real estate, medicines for the child, further education, repayment of mortgage loans. In addition, a woman who has given birth to a second and subsequent child has the right to use the funds of the received certificate as a funded component of her pension.
• Benefit in the form generic capital ... This benefit, by analogy with maternity capital, is issued in the form of a certificate in the amount of 10.0 thousand rubles. It can only be used for maternity hospital services, antenatal clinic doctors, and the purchase of medicines for the mother. The clan capital is issued for each pregnancy of a woman.

Not only the mother, but also another family member, including other individual entrepreneurs, is entitled to receive child support until he turns 1.5 years old. The same right applies to any family member on additional leave, the duration of which is determined by the child's 3 years of age.

Payments and benefits for women sole proprietors on maternity leave, the receipt of which requires preliminary payments to the FSS

This category of benefits includes maternity benefits. To receive it, the FSS must make an annual contribution for the entire year that preceded the year of issuing the decree.

In order to receive maternity care payments, a woman working as a self-employed person should prepare for this. In pursuance of the law on compulsory social insurance, the existence of an agreement with the Social Insurance Fund guarantees the receipt of payments by an individual entrepreneur for pregnancy and childbirth.

Important! You can make payments to the FSS on any day preceding the maternity year before its last day, i.e. until December 31st.

When concluding a contract in 2020 before its expiration, the required contributions must be paid before its expiration. From January 1 of the next year, 2020, insurance coverage will come. But if the individual entrepreneur goes on maternity leave in 2020, then the maternity allowance is nevertheless paid.

• Insurance premiums should be paid on time and in the required amount.
• After the start of pregnancy, it is advisable to register with a antenatal clinic within 3 months. This will enable the expectant mother to receive 655.49 rubles. additional cash payments.

When fulfilling the requirements of the FSS under the terms of insurance of individual entrepreneurs, the following maternity benefits will be paid in the form of cash

1. For 140 days of maternity leave as of 01.01. the size of the maternity allowance will be 26,152.27 rubles. If more than one child is born, but, for example, two or the childbirth will take place with complications, then the amount will also increase, since the duration of the pregnancy leave will last.
2. Cash allowance in the amount of 655.49 rubles. The SP will be paid when registering with the antenatal clinic from the first months of pregnancy.

After receiving maternity payments for pregnancy and childbirth, the individual entrepreneur is further entitled to a cash allowance for caring for a baby up to the age when he turns 1.5 years old. This benefit is calculated in the amount of 40.0% of the salary, according to the minimum wage in the region.

How are payments for pregnancy and childbirth made if the individual entrepreneur is also employed as an employee

In a situation where an individual entrepreneur is also employed as an employee, maternity benefits can be received twice - at the place of work and from the FSS as an individual entrepreneur.

With regard to payments up to one and a half years of age for a child the situation is different, these payments will have only one source and only one of the spouses will be able to receive them.

Recommendation. due to the fact that the legislation changes quite often, in order to clarify the procedure and size of maternity payments, it is advisable to contact local government agencies that are dealing with issues of social protection of the population.

How to calculate the amount of insurance premiums for individual entrepreneurs

The basic value for calculating the amount of insurance premiums for individual entrepreneurs is the minimum wage. At present, it is 11,280.0 rubles. To determine the amount of insurance premiums for the year, you need an approved minimum wage x 2.9% x 12 months. The size of the annual amount of insurance premiums will be 3925.44 rubles.

You can pay in one payment or in several amounts.

Important! Before the end of the year, you must transfer the entire amount. Otherwise, the contractual relationship with the FSS will be automatically canceled .

What laws and regulations should be followed when considering issues on maternity payments to individual entrepreneurs

1. Federal Law of December 29, 2006. No. 255-FZ
2. ФЗ dated 05.19.1995. No. 81-FZ
3. Decree of the Government of the Russian Federation of 02.10.2009. No. 790

What affects the amount of payments to individual entrepreneurs in decree in 2020

The amount of monthly payments is determined based on the accepted minimum wage. In addition, the period during which the individual entrepreneur made contributions to the Social Insurance Fund or / and how long the individual entrepreneur carried out his labor activity as an employee is important. This period, as a percentage of the current minimum wage, will determine the amount of benefits.

What requirements must be met in order to receive an individual entrepreneur all maternity payments allowed by the state:

• Timely transfer of tax payments to the state budget.
• Timely conclusion of a contract with insurance and making the necessary contributions in accordance with the contract in full.
• Registration of the necessary documents for the onset of pregnancy and childbirth.
• Formalization of labor relations with the employer.