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SITUATION
Maternity benefit paid in one month. How to calculate insurance experience?
DECISION
Paid leave in connection with pregnancy and childbirth is granted to working women on the basis of a certificate of incapacity for work issued by a medical institution.
Usually, the duration of such leave is 126 calendar days, of which 70 days are given before childbirth and 56 days after childbirth. If a woman had complications during childbirth or if 2 or more children were born, an additional 14 calendar days of leave are granted. For women classified as 1-3 categories of persons affected by the Chernobyl disaster, a leave of longer duration is granted - 180 calendar days (90 - before childbirth, 90 - after).
The medical institution's form of incapacity for work indicates the period of the person's temporary incapacity for work in connection with pregnancy and childbirth ("from - to"). Accordingly, the employer can already determine the total number of calendar days of vacation.
About the certificate of incapacity for work
In the Electronic Register of Sickness Certificates on the web portal of e-services of the Pension Fund of Ukraine (hereinafter - PFU) such sick certificate should receive the status "Ready for payment". Only after that, the employer can start calculating his payment and form an application-calculation for financing.
! Maternity benefits are currently funded by the PFU.
Thus, the payment of maternity benefits is made immediately for all days of leave at the closest time after the date of the benefit, established for the payment of wages at the enterprise, institution, or organization.The procedure for calculating maternity benefits is carried out in accordance with the Resolution of the Cabinet of Ministers of Ukraine dated September 26, 2001 No. 1266 "On calculating the average salary (income, financial support) for the calculation of payments under the mandatory state social insurance".
! Maternity benefit is 100% of the person's average daily wage.
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About insurance experience
When calculating the average daily wage, it is necessary to pay attention to the amount of the average daily wage (in our case, its minimum amount) and the amount of the accrued benefit for the month (in relation to the minimum wage; hereinafter - MZP), because it depends on this whether it is necessary to make an additional payment to the basis for calculating the single contribution to the mandatory state social insurance (hereinafter - SSI), which, in turn, affects the completeness of a person's insurance history.
Insurance length of service is the period (term) during which a person is subject to mandatory state pension insurance and for which monthly insurance premiums in an amount not less than the minimum insurance premium have been paid.
Therefore, the time spent on leave due to pregnancy and childbirth is included in the insurance period of a person, provided that the corresponding benefit is received. In order for the insurance experience to be counted, a person needs to monitor the payment of the insurance premium separately for each month.Social security contributions (22%, and 8.41% for persons with disabilities) are paid by the employer in one lump sum at the same time as the maternity allowance in the month of the employee's leave due to pregnancy and childbirth.
In order to control the payment of the minimum insurance contribution, it is necessary to distribute the benefit by month. How to do this is described in subsection 2 of clause 2 of chapter IV of the Instruction on the procedure for calculating and paying a single contribution to mandatory state social insurance, approved by the order of the Ministry of Finance of Ukraine dated April 20, 2015 No. 449 (hereinafter - Instruction No. 449).
Therefore, the average daily salary must be multiplied by the number of calendar days of each month for which it is calculated. Here, a situation may arise that the amount of maternity benefit per month will be less than the MZP established on the date of the insured event. Therefore, if, after the monthly distribution of the amount of assistance in connection with pregnancy and childbirth, such an amount for a full month is less than the amount of the MSP, the ECV is calculated as the product of the MVC established by law for the month for which the specified amount is calculated, and the ECV rate of 22%.