Employed women in childbirth are protected by regulations Russian legislation. They receive due payments at the place of service at the expense of the Social Insurance Fund (FSS). Another thing - individual entrepreneurs. Maternity allowance for individual entrepreneurs directly (in without fail) not provided for in the law. But there is a chance to get it.
Consider how a businesswoman can organize her own pregnancy insurance. What formula is used to calculate maternity benefits for individual entrepreneurs. What amount can an entrepreneur expect in 2019.
The legislative framework
The procedure and conditions for assigning payments related to pregnancy and subsequent childbirth are detailed in Law No. 255- FZ from 29.12.06. However, IP was not included in the list of insured persons. They have been granted the right to conclude a voluntary agreement with the FSS, enshrined in government decree No. 790 of October 2, 2009.
Important: automatically for businessmen who independently organized workplace, social payments are accrued only at the federal level. This rule does not apply to benefits at the regional level.
Law No. 212-FZ of July 24, 2009 establishes the procedure for calculating contributions, including for insurance in case of temporary disability. Individual entrepreneurs make transfers based on specified document fromcalculationminimum wage(SMIC).
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How it works in practice
Thus, the principle of law enforcement of these normative acts is as follows:
- The entrepreneur is obliged to conclude an agreement with the FSS, the essence of which is to assume obligations by both 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.
- The insured person can count on receiving benefits for the following reasons:
- due to illness (upon presentation of a certificate of incapacity for work);
- (also need sick leave);
- with early registration for pregnancy (certificate from the antenatal clinic);
Payments to an entrepreneur who voluntarily contributes to the Fund are also due in case of adoption of a newborn. Not only women, but also men can apply for those. Payments are assigned to a young dad provided that he is the only adoptive parent.
In rare cases, the opportunity is used to receive a benefit up to one and a half years for a child by other relatives - individual entrepreneurs, when the mother enters the service. This is not prohibited by law if a businessman deducts funds to the FSS.
How to conclude an agreement
- Submit an application to the local branch of the Foundation.
- Attach copies of the following documents:
- passports;
- certificates of state registration;
- tax number (TIN);
- licenses (if any).
Experts have five days to verify the information. After the expiration of the period established by the norms of the current legislation, an appropriate certificate is issued to the newly insured person. 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.
Duties of a businessman
By itself, the contract does not yet give the right to payments. The individual entrepreneur is obliged to contribute the funds provided for by the agreement:
- The calculation is made on the basis of the minimum wage.
- Money is transferred:
- to the settlement account of the branch with which the agreement was concluded;
- until December 31 current year;
- and before January 15 of the next year, you must submit the appropriate report in form 4a.
How much will you have to pay
Calculation produced according to the established formula. She is like this:
- Vvz \u003d minimum wage x 0.029 × 12 months, where:
- Vvz - the desired amount of deduction;
- Minimum wage - 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 fixed amount.
For 2017, it was calculated as follows:
- RUB 7,500.0 x 0.029×12 months = 2,610.0 rubles .
If the individual entrepreneur signed the agreement not from the beginning of the period, but during the year, then the calculation will be different:
- It is necessary to calculate the average monthly payment according to the minimum wage in force for that period.
- Then, the total amount for the entire period of insurance is calculated.
Example
Let's say businessman Ivanova A. 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 (March to June) + 7,800.0×0.029×6 months = 2,227.2 rubles .
Hint: for the full year 2018 you will have to pay:
- RUB 7,800.0 x 0.029×12 months = 2,714.4 rubles.
How much does the FSS pay
A woman in labor and a mother with a baby will receive the minimum accruals. This is due to the fact that entrepreneurs contribute scanty amounts to the Fund compared to other insured persons.
For example, for an employed woman with a salary of 30 thousand rubles. employer deducted in 2017:
- RUB 30,000.0 x 0.029×12 months = 10,440 rubles. (five times more).
The payment to voluntarily insured people is calculated on the basis of the minimum wage. The data is entered into the standard formula for determining benefits, only the minimum indicator is substituted for the real salary for two years.
Attention: accruals are made on the basis of sick leave. For pregnancy and childbirth, a disability certificate is issued for three different periods:
- 140 days - usually;
- 156 - with planned complications;
- 194 - when diagnosing multiple pregnancy.
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Maternity benefit for business woman
By law, this payment is calculated in the amount of 100% of the average monthly earnings for the previous two years. The formula is:
- Vbr \u003d SZ / 730 days, where:
- Vbr - the amount of the allowance;
- NW - average earnings for 24 months (the amount of accruals divided by the number of months);
- 730 - the number of days in the period (365 + 365).
Example
Let's calculate how much a woman in labor will receive - IP for pregnancy and childbirth in December 2018:
- 24 months x RUB 7,800.0 / 731 days x 140 days = 35,852.26 rubles .
For multiple pregnancies:
- 24 months x RUB 7,800.0 / 731×194 days. = 49,680.98 rubles.
Allowance 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, in 2018, an entrepreneur was supposed to:
- RUB 7,800.0 x 40% = 3,120.0 rubles .
In 2017, an individual entrepreneur for care received 3,000.0 rubles.
Attention! Legislatively established thresholds for care allowance up to one and a half years. They are:
- minimum:
- for one baby - 3065.69 rubles. ;
- on the second - 6131.37 rubles. ;
- maximum - 11,634.5 rubles.
Benefit for staging on theaccountingon the early dates
The payment type is optional. Its amount is not related to earnings. In 2019, 613.14 rubles are charged.
To get you need:
- Write an application no later than six months after the end date of the sick leave.
- Attach to it a certificate from the antenatal clinic stating that registration has been made up to 12 weeks. Passport copy.
In addition to those indicated, an individual entrepreneur may qualify for a lump sum payment related to the appearance of a baby. Its amount is fixed. In 2019, 16,350.33 rubles are transferred to recipients. For the appointment, you must also provide a copy of the baby's birth certificate.
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:
- Write an application for payment of one or another type of benefit.
- Attach a package of supporting documents:
- a copy of the passport;
- disability certificate;
- certificate of early medical records;
- a copy of the child's certificate.
The finer points of grants are as follows:
- A copy of the contract is not attached, since the second copy is in the department.
- In any case, you should contact the FSS division with which the agreement is signed.
- Data for transfer must be specified in the application:
- Postal office;
- account details .
- Often, a certificate from the husband’s place of work is required stating that a particular type of preference is not accrued to him.
Important: an entrepreneur who works additionally under a contract can receive all types of payments related to childhood and motherhood from two sources:
- as insured voluntarily;
- at the employer.
How to get benefits through your employer
Persons engaged in hired labor are automatically insured by the Fund. Therefore, they are entitled to general benefits. An individual entrepreneur who is at the same time an employee must:
- write an application to the employer, providing copies of:
- evidence of the birth of a baby;
- certificates of early registration;
- sick leave;
- independently apply to the FSS in the manner described above.
Thus, the amount of accruals will increase. After all, contributions for this worker are deducted from two sources.
Is it necessary to stop business 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, single tax payers are more profitable:
- suspend activities;
- deregistered 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 your retirement, then the tax authorities will charge a regular payment. And there are penalties for not doing so. It is unprofitable and troublesome for a mother with a baby.
Important: even with the suspension of activities, you will have to submit zero reporting to the Federal Tax Service.
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Today you will not surprise anyone with your own business. Many women feel great in the role of IP. But at the same time, most of them are not aware of the procedure for obtaining social benefits.
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Can an individual entrepreneur receive an allowance for BiR in 2019? Women registered as individual entrepreneurs independently dispose of the profits received.
And if contributions to the PFR for calculating pensions in the future are mandatory for them, then interaction with the FSS is a purely voluntary matter. For this reason, the question arises, is the maternity allowance for IP in 2019?
What you need to know
Financial stability worries any woman planning a pregnancy. If the expectant mother is employee, then the employer will take care of the calculation of benefits.
The recipient of payments will only need to find out in the accounting department about the list required 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 reserved only for working women, others are entitled to any mother.
Regardless of the fact of employment, expectant mothers are entitled to a one-time payment for the birth of a baby.
In addition, you can receive benefits for up to one and a half years of age. 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 a paid one. But IP such a vacation is not always paid.
Basic concepts
The maternity benefit is a compensation for the temporary disability of a working woman. A pregnant employee is granted leave for a total duration of 140 days.
With multiple pregnancy, rest is increased by 56 days. Complications during childbirth allow you to increase the rest period after the birth of the baby by 16 days.
Maternity leave calculated cumulatively, that is, a woman can use the prescribed period in full, regardless of the time of leaving at.
All vacation days are payable in the amount of average earnings. Payment is accrued by the employer, but paid at the expense of the FSS.
Compulsory insurance of employed citizens provides for such contributions as compensation for temporary disability, including those associated with motherhood.
That is, a woman receives a benefit for BiR from the social fund. Being, a woman during pregnancy can also qualify for the specified allowance. But only if there are certain reasons.
Who is supposed to
The allowance from the FSS in connection with pregnancy and childbirth is due to the following categories of persons:
- working on;
- employees of state and municipal institutions.
Simply put, the FSS pays benefits to insured persons. There are no individual entrepreneurs in the above list, but this does not mean that entrepreneurs are not entitled to B&R benefits.
This is due to the fact that individual entrepreneurs are not required to pay contributions to the Social Security Fund.
However, a female entrepreneur has the right to register with the FSS by entering into a social insurance contract and pay fixed payments.
If for the year preceding the decree, the IP pays the contribution in full, then she is assigned a B&R allowance in the minimum amount, based on.
Legal regulation
In the case of individual entrepreneurs, this method of calculation is not suitable, since contributions are calculated not from income, but on the basis of the minimum wage. Accordingly, the allowance will also depend on the size of the minimum wage.
The usual period of maternity leave is 140 days, the period increases with multiple or complicated pregnancies.
But regardless of the duration of the vacation, the allowance 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, the calculation is carried out for all months during which maternity leave lasts.
An example is the 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 | 7800 ÷ 30 × 27 = 7020 |
| From 1.08 to 31.08 | 7800 ÷ 31 × 31 = 7800 |
| From 1.09 to 30.09 | 7800 ÷ 30 × 30 = 7800 |
| From 1.10 to 31.10 | 7800 ÷ 31 × 31 = 7800 |
| From 1.11 to 22.11 | 7800 ÷ 30 × 22 = 5720 |
An individual entrepreneur who voluntarily pays contributions to the FSS receives an allowance for caring for a child 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. Note! For the period of maternity leave, the IP does not pay taxes if it does not conduct activities.
However, insurance premiums will have to be paid if a woman wants to receive benefits as an insured person.
Video: pregnancy benefit
An individual entrepreneur working at a company is entitled to receive maternity benefits twice - as an employee at the place of employment and as an individual entrepreneur. But the benefit for caring for a child up to 1.5 years is paid once.
What is the time period for payment
current labor law Russian Federation it is supposed that women entrepreneurs will be able to go on maternity leave for individual entrepreneurs. At the same time, labor standards and principles of maternity leave for entrepreneurs have both common features with a similar vacation due to ordinary workers, and distinctive features and nuances. How an individual entrepreneur goes on maternity leave and what maternity payments are intended for individual entrepreneurs and other similar categories of citizens should be known to all potential parents or adoptive parents.
Maternity leave for individual entrepreneurs - is it required by law
Before considering what maternity leave is for an individual entrepreneur, whether it exists, and how such a decree is made, it should be noted that now different periods can be understood - both, and However, regardless of which particular issue the woman is interested in , it should be noted that the decree may be admissible on both grounds for individual entrepreneurs. However, unlike ordinary women working on employment contract, an entrepreneur can count on payments in the decree only if she pays the full amount of contributions for herself to the Social Insurance Fund under the voluntary insurance system.
Voluntary insurance in the FSS allows individual entrepreneurs not only to go on maternity leave, but also to receive hospital payments and use a number of other social guarantees that employed contributors have.
The legal regulation of the voluntary insurance system in the FSS is ensured primarily by the provisions of Federal Law No. 255 of December 29, 2006, which allows individual entrepreneurs independently apply with an application for the payment of insurance premiums to the FSS for registration as payers of insurance fees. In turn, thanks to such insurance, entrepreneurs have the full right to receive all benefits and payments due to ordinary workers. In addition, a number of IP payments in the decree are also due in the absence of participation in the FSS voluntary insurance system.
Maternity payments for individual entrepreneurs - which ones they receive, the calculation procedure
In general, entrepreneurs on maternity leave can count on most of the existing benefits and payments related to motherhood. However, a number of maternity benefits for individual entrepreneurs are provided unconditionally, while others require the mandatory payment of contributions to the FSS and are not provided in case of leaving on maternity leave without registration. To unconditional payments, benefits and preferences, which an entrepreneur, regardless of her status as a payer of insurance premiums, can include:
- One-time allowance for the birth of a child. it the allowance in 2018 is issued to all mothers without exception upon the birth of a healthy child and is paid for each individual child. Its size is 16873 rubles, it is issued once.
- Monthly allowance for the birth of the first or second child up to one and a half years if the family income per person is below one and a half subsistence levels in the region. For 2018, it is paid in the amount of the subsistence minimum per child, established in the constituent entity of the Russian Federation, this indicator cannot be lower than 10,532 rubles per month.
- Monthly allowance for caring for a child up to 1.5 years of age. Such benefits can be received by both FSS payers and mothers of children who do not pay insurance premiums. In the first case, the payment will be made from the FSS, in the second situation - in the social protection authorities. Entrepreneurs, as well as women who do not pay insurance premiums, can only count on the minimum payment in the amount of 3,142.33 rubles and 6,284.65 rubles for the first and second child, respectively.
- Maternal capital. He issued in the form of a certificate at the birth of a second or subsequent child, if the certificate was not received earlier. You can cash out this certificate only at the birth of a second child to receive an additional monthly allowance, if the total income per family does not exceed 1.5 living wages for each of its members. However, a mere certificate worth 453,026 rubles is issued to each mother and can be used to purchase real estate, pay off a mortgage, buy medicines and rehabilitation services for a child, or get her an education. In addition, a woman who has given birth, including an entrepreneur, has the right to use his funds to send her own pension to the funded part.
- Birth certificate. This document, according to the method of providing funds, is similar to maternity capital - it is issued in the amount of 10 thousand rubles and can be spent exclusively on the services of a antenatal clinic, a maternity hospital, or the purchase of medicines for a mother giving birth or giving birth. However, unlike uterine capital, this certificate is provided for each pregnancy.
Both his mother and any other family member, including other individual entrepreneurs, can receive benefits for caring for a child up to 1.5 years old. Similarly, any designated person is entitled to parental leave of up to three years.
The above benefits are provided to all mothers without exception, both entrepreneurs and persons who do not have this status. Accordingly, the only major official maternity benefit requiring mandatory advance payment contribution to the Social Insurance Fund is the maternity benefit. The annual contribution to the FSS must be paid for the entire year preceding the maternity leave. At the same time, you can pay the insurance premium at any time until December 31 of the period under review. The amount of contributions to the FSS is calculated from the federal minimum wage established at the beginning of the year, according to the following formula:
Minimum wage * 0.029 * 12
That is, in 2017 the amount of necessary deductions was 2610 rubles, and in 2018 it is 2714.4 rubles.
The amount of the maternity allowance for maternity entrepreneurs is calculated in a similar way from the minimum wage, since it is in the indicated amount that they deduct contributions to the FSS.
That is, the allowance for 2018 from February 1 is 43,675.4 rubles and is paid in a single payment when a sick leave is provided to the territorial branch of the FSS. At the same time, it should be borne in mind that the amount of the benefit may be higher if the duration of maternity leave is more than 140 days, for example, in case of multiple pregnancy or complications after childbirth. Also, women entrepreneurs who pay insurance premiums can also count on receiving additional benefits for early registration in the antenatal clinic. It is 632.6 rubles in 2018.
Maternity leave for an entrepreneur - how to go on maternity leave
The question of whether an entrepreneur should suspend his activities for the period of the decree is not finally settled in terms of legislation. In particular, the legislation does not provide for the mandatory termination of an entrepreneur’s activity, that is, a pregnant or mother who has given birth can receive full benefits while on maternity leave for an individual entrepreneur without employees and continuing to engage in entrepreneurial activities.
However, if it is necessary to suspend work, she has the right to do this and stop paying deductions to the Pension Fund for the duration of the entire maternity leave. This does not apply to other tax payments and insurance premiums - they must be collected in the full amount provided for by law.
Getting rid of the obligation to pay contributions to the FIU applies only to situations where the entrepreneur does not conduct activities, but has suspended it. Otherwise, all taxes and deductions should be carried out as usual.
The answer to the question of how an individual entrepreneur can go on maternity leave is quite simple. In general, if an entrepreneur paid contributions to the FSS on a voluntary basis during the last reporting year, such a woman must come with a sick leave for pregnancy and childbirth to the territorial branch of the FSS and present the document for consideration.
In this case, a check will be made within ten days, and the funds will be issued by the method indicated by the entrepreneur until the 26th day of the next month after the end of the check - they can be received by postal order, credited to the entrepreneur’s current account or in cash.
There is practically no difference between maternity leave for individual entrepreneurs without employees or leave provided to an entrepreneur with jobs. However, in the event of a suspension of activities, the employer must declare idle time or reduce the staff with all relevant payments to employees. But the suspension itself is a right, but not an obligation of businesswomen leaving on maternity leave.
Decree of an individual entrepreneur: important nuances Doing business can be carried out not only in the format of an individual entrepreneur. Many business women organize their business in the form of an LLC, being the sole founder. In this case, they cannot appear as payers of insurance premiums on a voluntary basis. However, they can also go on maternity leave, provided that they are employees of their own enterprise, including the chief accountant or director. In this case, if they receive a full salary and the corresponding work and insurance experience, maternity leave and maternity payments are calculated according to the standard scheme for employees.
Individual entrepreneurs cannot be employed in the state of their own business, since the conclusion of an employment contract of an individual with the same individual is not provided. At the same time, restrictions on the conclusion of an employment contract legal entity, albeit with a single individual - the director, who is essentially the founder of the legal entity, is entirely legal.
The following categories of persons are also equated to entrepreneurs in matters of voluntary insurance and, accordingly, upon payment of contributions, the following categories of persons may go on maternity leave:
- Founders and participants of farms.
- Lawyers.
- Notaries.
The receipt of benefits is also expected for individual entrepreneurs who are simultaneously employed for permanent or temporary work. In this case, entrepreneurs have the opportunity to receive benefits both as payers of contributions to the FSS as an individual entrepreneur, and as employed citizens. In this case, one of the maternity benefits is paid directly by the employer, the other is received directly at the FSS department.
Women on maternity leave can open an individual entrepreneur and conduct entrepreneurial activity without restriction and without loss of benefits and payments due to them.
How to issue a decree for an individual entrepreneur?
A decree to an employee at an individual entrepreneur is drawn up in the same way as in any other format of labor relations. So, it is the entrepreneur or accountant who is responsible for calculating all the amounts and payment of benefits due to the employee leaving on maternity leave. Payment of benefits is carried out from the funds of an individual entrepreneur.
To do this, an analysis of the income of the employee for the previous two years is carried out - if she worked at that time for other employers, the entrepreneur has the right to require a certificate of income from her or request appropriate reporting to the Pension Fund of the Russian Federation or the Social Insurance Fund. The funds paid to ensure the decree are subsequently compensated to the entrepreneur at the expense of the FSS, however, for 2018 in most subjects of the Russian Federation there is pilot project, which allows you to provide the indicated payments directly from the FSS funds with crediting to the employee's current account.
At the same time, there are no restrictions on the amount of payments intended for female entrepreneurs - if the employment contract is concluded legally, there are no grounds to refuse the employee to pay the funds and benefits due to her. The basis for the appointment of maternity benefits is the sick leave provided by the employee. The dismissal of a pregnant woman is considered unacceptable both before and during maternity leave, or while caring for a child. The only case when an entrepreneur can dismiss an employee on maternity leave is the expiration of a fixed-term employment contract concluded for the duration of the replacement of another employee. However, even in this situation, the entrepreneur is obliged to provide the maternity woman with all the possible vacancies that he has, and dismissal is allowed only if they are absent or if she refuses.
The Russian state guarantees women during pregnancy and motherhood social protection. Assistance is provided in the form of social child allowances and benefits, the meaning of which is to provide a woman for the period of pregnancy and care for the baby.
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
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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
Under maternity leave, the accounting department of enterprises understands the paid period before and after childbirth:
In the everyday sense, a decree is understood, which, according to the law, lasts until the baby's third birthday.
A working woman is paid both parts of her maternity leave, as well as the general federal:
- On pregnancy and childbirth.
- Newborn care.
- At the birth of a baby.
For IP, it's not like that. An individual entrepreneur, like an unemployed woman, has the right to receive a one-time allowance for the birth of a baby through social security, as well as a social allowance for caring for a newborn.
What it is
Is maternity allowance paid to an individual entrepreneur? In a normal situation, such a payment is not provided.
To still get it, a female IP will have to take care of her maternity in advance. If she misses the deadline, she will not be able to receive payment.
This is because for IP binding contract with the FSS is not provided - the legislation, in order to minimize the costs of individual entrepreneurs, exempted them from the obligation to pay insurance premiums.
Maternity for individual entrepreneurs
The peculiarity of the payment of maternity leave for individual entrepreneurs is that the amount of this allowance is calculated with reference to the minimum wage.
The size of the minimum wage changes annually, so the amounts become slightly larger. And yet, compared to working women, the IP receives a minimum amount of benefits.
The point is that as such wages IP does not. A woman repays the minimum amount of insurance premiums at the end of the reporting period in one transfer to the FSS.
The amount of the minimum payment is calculated on the basis of the amount of the minimum wage valid at the time of the insurance payment.
Thus, the difference between the BIR allowance for employed women and individual entrepreneurs is the amount of payment.
The necessary conditions
Before receiving a legal maternity allowance, 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 calendar year- reporting period.
The contribution is fixed, it is not necessary to recalculate its amount each time. It depends on the size of the minimum wage in the year of payment of insurance premiums.
If a woman registered an individual entrepreneur and did not manage to pay the full amount by the end of the period, you 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 the sick leave.
After that, the disability certificate will be invalid and the payment, most likely, will not take place.
Due amount of payments
In order to accrue the BIR allowance for a female IP, the responsible FSS officer will check the receipts to the Fund's account from the applicant. If the amount is reflected in the account of the institution, the allowance will be accrued.
To pay the contribution, you need to take as a basis the minimum wage in force at the time of applying. Its amount varies depending on the region of residence. The federal minimum wage in 2019 is set at 6,675 rubles.
The calculation of contributions and the allowance itself is made according to a certain formula:
Payment must be made by December 31, 2019. Under this condition, in 2019, a pregnant entrepreneur will receive the minimum amount of benefits.
For the calculation of benefits, multiple pregnancies or complicated births will not be taken into account. The FSS will pay the standard amount of the minimum benefit calculated for 140 days of sick leave.
In 2019, it will amount to 28 thousand 555 rubles (including the minimum wage in the amount of 6 thousand 204 rubles, which was in force in 2019).
How is it issued
How to get a BIR allowance for a woman entrepreneur? First of all, draw up an official voluntary insurance contract with the FSS.
You need to contact the municipal branch of the fund at the place of registration of an individual entrepreneur.
Stages of execution of the contract:
When a sick leave is received, that is, an insured event occurs, the woman will have to come to the FSS and submit an application with a request to accrue the amount of the maternity benefit, providing a current account for transferring the benefit.
In the application, in addition to the number, it is necessary to indicate not only the name, but also the number of your registration certificate, as well as contacts 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. You do not need to pay for any service either - it is provided free of charge.
Attached documents
When concluding a voluntary agreement with the FSS, a woman entrepreneur must attach the following documents to the application:
- General passport.
- Certificate of tax registration.
- A copy of the IP 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:
- an application with a request to accrue an allowance for the BIR;
- the passport;
- sick leave.
You do not need to bring the form brewed by the inspector, since payment information will be checked through the internal system based on registration number applicants.
Special nuances
If an individual entrepreneur has drawn up a voluntary insurance contract with the FSS, she is entitled to one more type of benefit. We are talking about a small payment in the amount of 543 rubles.
The benefit is accrued to all women registered with the FSS who have entered the official gynecological register in the early stages of pregnancy, that is, up to 12 weeks.
What are the nuances to keep 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 decree of an employee who is also an individual entrepreneur is no different for the employer from the decree of any other employee. Therefore, the woman is guaranteed to receive the first payment.
The question is only in the amount of payment. The fact is that a part-time worker can choose one of two options for which the employer will calculate his allowance:
The second option is better if average salary below the MRO.
As for the payment from the FSS, it should also be accrued to an employed female IP if she has a separate insurance contract with the FSS and regularly made contributions.
Thus, entrepreneurs have a chance to receive twice the BIR allowance.
There is one more important nuance that entrepreneurs should be aware of. If they hire staff, they take on the responsibility of settling accounts with employees.
In case of closure of the IP, you will have to make a full payment. The good news is that for employers of legal and individuals(and an individual entrepreneur is an individual, he works without forming a legal entity) the norms of the law differ.
If there is an individual entrepreneur and an employee 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 IP is not required to do the following:
The features of the work of individual entrepreneurs are different from the work of legal entities, therefore, in the event of liquidation of entrepreneurship, an individual will be in a better position.
Video: decree for IP
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, that can make the expectant mother and the woman who has given birth think about opening an individual entrepreneur.
Earning extra money on what a woman can do well is a nice addition to the BIR allowance and social assistance for caring for a newborn.
However, can a woman “in position” or immediately after birth become an individual entrepreneur? Will child benefits be abolished?
The legislation did not provide for restrictive measures in relation to expectant mothers who want to issue an IP.
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 place to start your own business.
What you need to prepare:
- statement;
- general passport;
- TIN certificate;
- the second application for the application 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.
Together 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).
A woman who has given birth to a child may qualify for maternity leave. If a girl operates as an individual entrepreneur, the procedure for receiving payments may be complicated. The fact is that individual entrepreneurs are not included in the provision of the law providing for the accrual of maternity. However, women in this category may still qualify for cash. But the accrual procedure will have a number of features that you should know about in advance.
Law on maternity payments for individual entrepreneurs
Today there is no specific law regulating the accrual of maternity leave to individual entrepreneurs. By general rule payments can be received by persons for whom employers transfer contributions to the Social Insurance Fund. At the same time, the current legislation does not oblige entrepreneurs to make monetary contributions for themselves. A person has the right to perform an action voluntarily. Experts advise not to neglect this opportunity and transfer the required amount in a timely manner. In a different situation, the girl risks being left without maternity leave. The entire procedure for granting payments is regulated by the following regulatory legal acts:
- government decree No. 790 of October 2, 2009, chapter 34 of the Tax Code of the Russian Federation.
Before applying for maternity leave, an individual entrepreneur should familiarize himself with the provisions of the above regulatory legal acts.
Payout rules
In order for a girl entrepreneur to receive maternity payments and other child benefits, two conditions must be met:
- The woman will have to go through the registration procedure with the FSS. You must contact the branch of the institution located at the place of residence of the girl. As a fact confirming the beginning of interaction with the off-budget fund, an appropriate agreement will be concluded.
- The entrepreneur must timely transfer insurance premiums. At the same time, the established sizes and deadlines must be strictly observed.
If the individual entrepreneur makes a payment to the FSS this year, the accrual of maternity will be carried out only in the next period. To receive a payment, you must have an official one. It must be executed in accordance with the current legislation of the Russian Federation. The right to issue a sick leave is only medical institution which has a license.
IMPORTANT
2018 brings with it a number of changes. The procedure for calculating the payment will not change, however, there will be innovations in social legislation. Already in 2017, a regulatory legal act was adopted, according to which the provision of social benefits is now regulated by Chapter 34 of the Tax Code of the Russian Federation. This means that the authority to transfer maternity and other payments fell on the tax authorities. To calculate the allowance, contributions made to the FSS within 2 years will now be taken into account.
Step-by-step instructions for issuing IP maternity to yourself
If an IP girl wants to receive maternity leave, she will have to perform a number of actions. An agreement on voluntary social insurance must first be signed. When the document is in hand, and the necessary contributions have been made in full, you will need to contact the FSS unit. You need to have a package of documents confirming the right to receive payment with you.
You need to go to the same department. government agency to which the transfers were made. The decision on the received application is made within 10 days. It will be possible to receive the IP payment no later than the 26th day of the next month. If the application for the provision of maternity funds is approved, the payment can be transferred using the following methods:
- through a bank
- to a card account;
- postal transfer.
The choice of method depends on the convenience of the citizen. The girl must specify the enumeration method at the time of submission of the documentation.
Required documents
To get maternity leave, you will have to prepare a documentation package. The entrepreneur needs to take action twice. For the first time, papers will be collected before the conclusion of an agreement with the FSS. You need to have with you:
- a statement drawn up in accordance with the rules;
- the passport;
- TIN certificate;
- OGRNIP certificate.
An application form can be obtained by contacting the subdivision of the extrabudgetary fund. Certified copies must be made of all papers, except for the application. A person can do it on his own or assign the need to carry out the action to the representatives of the FSS. In the second situation, the citizen will have to provide original documents, from which copies will be made.
When applying for maternity leave, the girl will also have to prepare a package of documentation. It must include:
- completed application;
- the passport;
- documents confirming the right to receive payment.
Experts advise clarifying the list of necessary papers in advance by visiting the organization’s branch and receiving advice.
Social security payment
The amount of contributions that individual entrepreneurs must pay to the FSS directly depends on the value of the minimum wage. The calculation is made according to a special formula. So, in 2017, the minimum wage amounted to 7,500 rubles. The entrepreneur had to pay the FSS the following amount
7,500 x 0.029 x 12 \u003d 2,610 rubles.
Note
Funds can be transferred at a time or split into small parts. The choice depends on the convenience of the entrepreneur. However, it is necessary to comply next rule: payments in full must be transferred before the end of the current year. Otherwise, the insurance contract will be automatically terminated.
Who pays for maternity IP?
The benefit for pregnancy and childbirth refers to the list of insured events that are within the competence of the Social Insurance Fund of the Russian Federation. In order to receive payment, the entrepreneur is obliged to make timely contributions in the prescribed amount. The amount received within a certain time will be used in the future to provide maternity.
Additional Information
The state does not allocate its own funds for the payment of this type of benefits. It is for this reason that it will be possible to receive funds only if the entrepreneur has timely paid contributions in the prescribed amount during the year. If the application occurs before the deadline, the application for the payment of maternity benefits will be rejected. This is not contrary to current legislation.
Maternity benefit payments in 2018
The types of payments that an individual entrepreneur can receive are clearly fixed in the current legislation. A businesswoman who has become a mother in 2018 can apply for:
- Allowance for the birth of a child. It is a one-time payment. Its size is fixed. The girl will be able to receive 13,741 rubles. 99 kop..
- Allowance for the care of a child up to one and a half years. Funding is provided on a monthly basis. The amount of the payment directly depends on how many children are already in the family. If a girl gave birth to a child for the first time, she will be provided with 2,576 rubles. 63 kopecks. If a second baby is born, the amount will be increased to 5,153 rubles. 24 kop. Funds are paid within one and a half years from the moment the child is born.
- FSS allowance. Funds are provided only to entrepreneurs who have concluded an agreement in a timely manner and transferred the required amount on time. The amount of the benefit directly depends on the minimum wage established in the state.
The first two payments are provided to all girls who have become mothers. Registration of benefits is carried out through social security at the place of registration. Payments from the FSS are provided only to persons who have timely transferred funds. An entrepreneur may not pay contributions to the FSS. However, in this situation, the girl will not be able to qualify for this payment.
Timing
Processing maternity benefits is a rather slow process. After the individual entrepreneur has submitted an application for receiving funds, employees of the authorized state body will carefully check whether the entrepreneur has the right to maternity leave. The law provides for the implementation of the procedure 10 days. When the deadline ends, the girl will be informed of the decision. If the verdict is positive, the funds are not credited immediately. Payment will be received only the next month, after the appeal. Capital is accrued no later than the 26th. If the girl does not apply for money on her own, maternity will not be provided.
Getting paid
For the convenience of citizens, the state has developed several ways to receive money. Capital can be transferred using:
- postal transfer;
- bank payments;
- crediting funds to a card account.
The choice of method directly depends on the wishes of the girl who receives maternity. It is necessary to decide the IP, by which method the funds will be transferred, before submitting the application. The document should already indicate the appropriate method for transferring the payment.
How to calculate the amount of maternity for individual entrepreneurs in 2018
The amount depends on the duration insurance experience and earnings of the entrepreneur. In 2018, when calculating the amount, not only the funds that the individual entrepreneur transferred independently are taken into account, but also those contributions that employers made for him when the entrepreneur made labor activity under an employment contract. Features of accrual of maternity are fixed in the current legislation.
When calculating, the minimum wage established in the state is taken into account. Additionally, representatives of the organization charge maternity leave, taking into account the following parameters:
- the number of days in the month when the decree for individual entrepreneurs was issued;
- duration of temporary disability;
- percentage of payouts.
To check the correctness of the calculation of benefits, a person can calculate its amount on their own.
Taxation
To qualify for maternity leave, a person must register with the FSS without fail. Then you have to make the necessary payments on time. In addition, the entrepreneur is obliged to draw up a report on the funds received. It is filled out in the form 4a-FSS and is submitted before January 15.
Reporting must be submitted by all persons who are payers of contributions. If an entrepreneur has voluntarily entered into a social insurance contract, he is also obliged to perform this action. The form to be filled out consists of title page and two tables. In the first of them, it is necessary to enter information about payment orders, and in the second, the amounts of benefits that were paid on sick leave or provided in other situations established by law are recorded.
If a businesswoman goes on maternity leave, the activity of the IP is temporarily suspended. The features of deductions in favor of the state are also changing. If the entrepreneur paid taxes:
- according to the simplified tax system, income, you will only need to pay insurance premiums for yourself;
- according to the simplified tax system, income minus expenses, again you will need to pay only insurance premiums for yourself;
- according to UTII, the tax is calculated according to physical indicators. Therefore, deductions in favor of the state will need to be made on time. Insurance premiums at the same time, they are deducted for themselves in the prescribed manner.
It should be borne in mind that the above rules apply only if the girl does not have employees.
Nuances
In addition to the basic benefits, the girl can count on additional payments, which are provided for by the current legislation of the Russian Federation. So, if a businesswoman has a second child, she has the right to receive maternity capital. Payments are processed on a general basis. The entrepreneur will be given the appropriate status, the required funds, which are provided to large families, as well as spouses of military personnel who are and are undergoing military service.
In practice, situations are known when a girl on maternity leave wants to open an IP. However, many mothers are afraid that the implementation of such an action will be the reason for the cancellation of established payments for the child. If we turn to the current legislation, it turns out that there are no such restrictions. Like all citizens, a girl has the right to register as an individual entrepreneur. To do this, you will need to fill in in accordance with established rules application and contact the tax office at the place of registration. Additionally, you need to have a passport, TIN and an additional application for the transition to a simplified taxation system.
In addition, the girl will have to pay a state duty, the amount of which is 800 rubles. A check confirming the fact of depositing funds must be attached to the general package of documentation. Women who are on maternity leave and wish to become individual entrepreneurs will have to decide in advance on the type of activity. At the same time, it is not enough to choose a specific business idea that a woman wants to implement. The future businesswoman is obliged to choose the appropriate OKVED code. You can select several numerical indicators at once, corresponding to the activities carried out. All codes will need to be recorded in the application for opening an IP.
Maternity leave to an individual entrepreneur will be provided only if the person has concluded a social insurance contract in advance and deducted payments in accordance with established rules. If such an action has not been taken, the application for the provision of funds will be rejected. It should be borne in mind that maternity benefits are provided at the expense of payments that were made by the individual entrepreneur during a certain period. The entrepreneur independently decides whether he wants to make payments. However, experts advise not to neglect the opportunity and pay the due amount on time.
