The current labor legislation of the Russian Federation provides for the possibility for female entrepreneurs 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 similar leave granted to ordinary employees, as well as distinctive features and nuances. All potential parents or adoptive parents should know how an individual entrepreneur can go on maternity leave and what maternity payments are intended for individual entrepreneurs and other similar categories of citizens.
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 maternity leave is accomplished, it should be taken into account that now may mean different periods - both and However, regardless of what specific issue interests the woman , it should be noted that maternity leave may be acceptable on both grounds for individual entrepreneurs. However, unlike ordinary women working under an employment contract, an entrepreneur can count on maternity benefits 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 Social Insurance Fund allows individual entrepreneurs not only to go on maternity leave, but also to receive sick pay and enjoy a number of other social guarantees that employed contributors have.
The legal regulation of the voluntary insurance system in the Social Insurance Fund is ensured primarily by the provisions of Federal Law No. 255 of December 29, 2006, which allows individual entrepreneurs to independently apply for payment of insurance contributions to the Social Insurance Fund in order to register 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 employees. In addition, a number of payments to individual entrepreneurs on maternity leave are due even in the absence of participation in the voluntary insurance system of the Social Insurance Fund.
Maternity payments for individual entrepreneurs - what they receive, calculation procedure
In general, entrepreneurs on maternity leave can count on most of the existing benefits and payments related to maternity. However, a number of maternity benefits for individual entrepreneurs are provided unconditionally, while others require mandatory payment of contributions to the Social Insurance Fund and are not provided in the event of going on maternity leave without their registration. To unconditional payments, benefits and preferences that An entrepreneur, regardless of her status as an insurance premium payer, may include:
- One-time benefit for the birth of a child. This the benefit in 2018 is issued to all mothers without exception upon the birth of a healthy child and is paid for each specific child. Its size is 16,873 rubles, it is issued once.
- Monthly benefit for the birth of the first or second child up to one and a half years old 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 figure cannot be lower than 10,532 rubles per month.
- Monthly allowance for child care 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 Social Security Fund, in the second situation - from the social protection authorities. Entrepreneurs, as well as women who do not pay insurance premiums, can only count on a minimum payment 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 has not been received previously. This certificate can be cashed only at the birth of a second child to receive an additional monthly benefit if the total family income does not exceed 1.5 subsistence minimums for each family member. However, a simple certificate for 453,026 rubles is issued to each mother and can be spent on purchasing real estate, paying off a mortgage, buying medicine and rehabilitation services for a child, or getting him an education. In addition, a woman who gave birth, including an entrepreneur, has the right to use its funds to allocate it to the funded part of her own pension.
- Birth certificate. This document is similar to maternity capital in terms of the method of providing funds - it is issued in the amount of 10 thousand rubles and can be spent exclusively on the services of an antenatal clinic, maternity hospital or the purchase of medicines for a laboring or postpartum mother. However, unlike maternity 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 has the right to leave for up to three years to care for a child.
The above benefits are provided to all mothers without exception, both entrepreneurs and persons without this status. Accordingly, the only major official maternity benefit that requires mandatory advance payment of contributions to the Social Insurance Fund is the maternity benefit. The annual contribution to the Social Insurance Fund must be paid for the entire year preceding maternity leave. In this case, you can pay the insurance premium at any time until December 31 of the period under review. The amount of contributions to the Social Insurance Fund is calculated from the federal minimum wage established at the beginning of the year using the following formula:
Minimum wage*0.029*12
That is, in 2017 the amount of required contributions was 2,610 rubles, and in 2018 it is 2,714.4 rubles.
The amount of maternity benefits for maternity leavers-entrepreneurs is calculated in the same way from the minimum wage, since it is in the indicated amount that they pay contributions to the Social Insurance Fund.
That is, the benefit amounts to 43,675.4 rubles for 2018 from February 1 and is paid in a single payment upon submission of sick leave to the territorial office of the Social Insurance Fund. It should be taken into account 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 pregnancies or complications after childbirth. Also, women entrepreneurs who pay insurance premiums can count on receiving additional benefits for early registration in the antenatal clinic. In 2018 it is 632.6 rubles.
Maternity leave for an entrepreneur - how an individual entrepreneur can go on maternity leave
The question of whether an entrepreneur should suspend his activities during the period of maternity leave is not completely settled from the point of view of legislation. In particular, the legislation does not provide for requirements for the mandatory termination of an entrepreneur’s activities, that is, a pregnant or postpartum mother can receive full benefits while on maternity leave for an individual entrepreneur without employees and continuing to engage in entrepreneurial activity.
However, if it is necessary to suspend work, she has the right to do this and stop paying contributions 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 Pension Fund applies exclusively to situations where the entrepreneur does not conduct business, 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 Social Insurance Fund on a voluntary basis during the last reporting year, such a woman must come with a sick leave certificate for pregnancy and childbirth to the territorial office of the Social Insurance Fund and present the document for consideration.
In this case, an inspection will be carried out within ten days, and the funds will be issued in the manner specified by the entrepreneur before the 26th day of the next month after the end of the inspection - 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 case of suspension of activities, the employer must declare downtime or reduce the number of employees with all relevant payments to employees. But the suspension itself is a right, but not an obligation, for entrepreneurs going 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 company, including the chief accountant or director. In this case, if they are paid a full salary and the corresponding work and insurance experience, going on maternity leave and maternity benefits are calculated according to the standard scheme for employees.
Individual entrepreneurs cannot be employed in the staff of their own business, since the conclusion of an employment contract between an individual and the same individual is not provided. At the same time, restrictions on concluding an employment contract for a legal entity, even with a single individual – director, who is essentially the founder of the legal entity, are entirely legal.
In matters of voluntary insurance, the following categories of persons are also treated as entrepreneurs and, accordingly, when paying contributions, can go on maternity leave:
- Founders and participants of farms.
- Lawyers.
- Notaries.
Receipt of benefits is also expected for individual entrepreneurs who are simultaneously employed in permanent or temporary work. In this case, entrepreneurs have the opportunity to receive benefits both as payers of contributions to the Social Insurance Fund as individual entrepreneurs, and as employed citizens. In this case, one of the maternity benefits is paid directly by the employer, the other is received directly from the Social Insurance Fund office.
Women on maternity leave can open an individual entrepreneur and conduct business without restrictions and without losing the benefits and payments due to them.
How to apply for maternity leave for an individual entrepreneur?
A maternity leave for an individual entrepreneur is drawn up in the same way as in any other format of labor relations. Thus, it is the entrepreneur or accountant who is entrusted with the responsibility of calculating all amounts and payments of benefits due to the employee going on maternity leave. Payment of benefits is carried out from the funds of an individual entrepreneur.
To do this, an analysis of the employee’s income for the previous two years is carried out - if she worked at that time for other employers, the entrepreneur has the right to demand a certificate of income from her or request appropriate reporting from the Pension Fund or the Social Insurance Fund. The funds paid to ensure maternity leave are subsequently compensated to the entrepreneur at the expense of the Social Insurance Fund, however, as of 2018, in most constituent entities of the Russian Federation there is a pilot project that allows these payments to be provided directly from the Social Insurance Fund funds and credited to the employee’s current account.
At the same time, there are no restrictions on the amount of payments intended for employees of individual entrepreneurs - if the employment contract is concluded legally, there are no grounds to refuse the employee payment of the funds and benefits due to her. The basis for granting maternity benefits is the sick leave provided by the employee. 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 while replacing another employee. However, even in this situation, the entrepreneur is obliged to provide the maternity leaver with all possible vacancies that he has and dismissal is allowed only in their absence or in case of her refusal.
A pregnant woman who is an individual entrepreneur can go on maternity leave only if she will decide on the temporary cessation of business activities.
Important! Termination of the activities of an individual entrepreneur is an important and main condition for obtaining maternity leave and payment of appropriate benefits.
In this case, the individual entrepreneur must take into account several nuances:
- registration of maternity leave is carried out at 30 weeks gestation(). This period may be changed in case of multiple pregnancy. About the duration of sick leave;
- main sick leave is considered the basis for submitting maternity leave. According to this document, the time for rest in connection with labor and labor is 140 days - 70 of them before the birth of the child, 70 after;
- Maybe upon the occurrence of certain circumstances. One of these is childbirth with complications. To increase the period of maternity leave, you need to write and provide an additional certificate of incapacity for work;
- at the end of maternity leave, You can arrange childcare for a child up to 3 years old.
Speaking about whether a woman individual entrepreneur can go on maternity leave, it should be noted that such a scenario is not excluded. In this case, it is possible to receive maternity benefits.
To apply for benefits, it is necessary to take a number of steps in advance of pregnancy. Namely register with the Social Insurance Fund and pay contributions voluntarily for the past year, only under this condition is it possible to receive maternity benefits.
As for parental leave, it can last 3 years. it can be either the mother or the father of the child. It doesn’t matter whether the woman is registered with the Social Insurance Fund or not.
If there is no registration with the fund, social security pays a monthly benefit for an individual entrepreneur as an unemployed person in the minimum amount for the first 18 months of life.
After this date, the material amount becomes insignificant and amounts to only 50 rubles. If there is registration, then the FSS will pay.
What documents are needed?
Women who are self-employed must prepare several documents when applying for maternity leave during pregnancy.
Documents for maternity leave submitted to the FSS, these include:
- corresponding . It must be issued in the name of the individual entrepreneur, that is, in the name of the applicant;
- paper confirming the fact of early registration for pregnancy (if available) - needed to receive payment for timely access to the antenatal clinic;
It is important to remember that the accrual of financial assistance to a woman individual entrepreneur is possible only if she has transferred contributions to the Social Insurance Fund. This is due to the fact that it is this organization that finances this type of funding.
After the birth of the baby, the mother has the right to count on parental leave for up to 1.5 or 3 years.
At the same time, a number of documents must be submitted to social security at the place of registration or the Social Insurance Fund documents for registration of care up to 3 years:
- birth certificate or certificate, as well as copies of papers;
- , which contains information that he did not take out this leave and did not receive the payment.
What amounts are due to a woman individual entrepreneur?
In order for an individual entrepreneur to receive maternity benefits as an employee, she need to pay contributions to the Social Insurance Fund, that is, voluntarily register and deduct the necessary amounts.
If this is not done, then apply for individual entrepreneur benefits as an ordinary unemployed woman.
Maternity payments to individual entrepreneurs in connection with pregnancy, childbirth, raising a newborn for individual entrepreneurs who have paid social contributions:
- One-time for timely attendance at the antenatal clinic up to 12 weeks. In 2018, its amount is RUB 632.76.
- According to BiR— in the minimum amount, in 2018 — RUR 43,675.80
- One-time at the birth of a baby - 16350 rub.. in 2018.
- Monthly care up to 1.5 years in the minimum amount - 3142,33 rub. on the first and on the second 6284,65 rub.
- Benefits federal and regional type. They may be prescribed for payment to women in some regions of the Russian Federation. The amount of financial assistance depends on the specific region.
Important! If social contributions are not deducted Individual entrepreneur, you can only receive one-time and monthly payments at the birth of a child.
Does he receive maternity benefits?
To receive maternity leave for pregnancy, the following conditions must be met: regular contributions to the Social Insurance Fund.
Employees who have direct employers do not have to worry about this issue - in this case, the management of the enterprise automatically transfers the required amount to the Social Insurance Fund on a monthly basis. These contributions are used to pay benefits to workers.
The situation is different with women running individual entrepreneurial activities. This category of citizens is not obliged to forcibly transfer contributions to the Social Insurance Fund, you only need to pay pension and medical contributions. Since social contributions are needed to assign payments in connection with pregnancy and childbirth, then Individual entrepreneurs must make transfers to the Social Insurance Fund on a voluntary basis.
Payment of maternity benefits for pregnancy and childbirth is possible only if the woman is an individual entrepreneur fully transferred the required contributions to the Social Insurance Fund for last year. You can do this monthly or pay the entire amount at once. In this case, the money must arrive in the account of the government institution no later than December 31 of last year.
That is, when taking a vacation in 2018, you need to pay full contributions to the Social Insurance Fund for 2017. The rate for paying individual entrepreneurs is 2.9%.
The amount of insurance premiums depends on the minimum wage. From 01/01/2018 it is equal to 9489 rubles. To calculate the amount of voluntary amount transferred to the Social Insurance Fund for 2018, you must use the formula:
Social contributions for 2018 for individual entrepreneurs= 9489 x 0.029 x 12 months. = 3302.17 rub.
If there are no voluntary contributions, A female individual entrepreneur will not receive maternity benefits.
Size in 2018
Previously, it was stated that accrual for a woman conducting individual entrepreneurial activity is possible only if she paid all insurance premiums in the previous year.
Women individual entrepreneurs who have paid everything correctly can receive maternity leave due to pregnancy in a minimum amount, set for the year. You can see how the minimum size is calculated.
Important! In 2018, this type of financial assistance for pregnancy in the minimum amount is equal to the amount RUB 43,675.80.
The specified amount of payment is due to mothers whose vacation duration is 140 days. With multiple pregnancies and a corresponding increase in the maternity period, this amount increases.
For military wives and soldiers serving on a fixed-term basis, the state provides for the payment of additional benefits. Their accrual does not depend on whether the individual entrepreneur has paid insurance premiums to the Social Insurance Fund or not.
To receive maternity benefits for pregnancy, it is best for women individual entrepreneurs to enter into an agreement with this government agency. Contributions to the Social Insurance Fund for the year are significantly less than the amount of benefits received.
Do they pay for parental leave up to 1.5 years?
In connection with caring for a newborn, the benefit is paid for up to 1.5 years, its minimum amount depending on the order of birth. The first one is paid 3142,33 rub., on the second 6284,65 rub.
Unemployed women receive the same amount. The size of the payment is not affected by the fact whether the woman is registered with the Social Insurance Fund or not. Only the place of appeal depends on this.
Documents are submitted:
- in the FSS, if the individual entrepreneur is registered there;
- to social protection, if not registered.
Useful video
To learn more about applying for maternity leave for individual entrepreneurs and assigning appropriate benefits, watch this video:
If everything is clear with maternity benefits for an officially employed woman: the employer is responsible for her insurance premiums, then what about a person who works for himself? Entrepreneurs do not enter into employment contracts with themselves. How to get maternity benefits if I am an individual entrepreneur?
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
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The answer to this question is simple - you need to take care of this in advance. What needs to be done for this, what the size of the future benefit will be, and whether it is necessary to submit any reports during vacation will be discussed in the article.
What does the law say?
In fact, a businessman can receive all the provided benefits when becoming a woman, just like everyone else, through the Social Insurance Fund. Only in her case should she register on her own.
General points
The law does not establish for such a category of persons as individual entrepreneurs mandatory registration with social insurance and payment of contributions. Therefore, many of them do not consider it necessary to be listed there, especially if the businessman works alone, without employees.
However, no one is immune from illness and temporary disability. This is especially true for women who, sooner or later, will have to bear and give birth to children, and then stay at home with them for some time.
Normative base
The conditions for receiving maternity benefits, child care benefits and sick leave payments for individual entrepreneurs are reflected in the following regulations:
- Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund, Federal Compulsory Medical Insurance Fund”;
- Government Decree No. 790 of October 2, 2009, which approved the “Rules for the payment of insurance premiums by persons who voluntarily entered into legal relations for compulsory social insurance in case of temporary disability and in connection with maternity”;
- Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.”
You can view the text of these documents on our website:
What is required and in what cases
An individual entrepreneur will receive maternity benefit payments in 2019 if she paid social insurance before January 1, 2019.
Under these conditions, the young mother will receive:
- a one-time payment for placement in a residential complex for up to 12 weeks of pregnancy;
- B and R benefits (vacation is 70 days before and the same after childbirth, 140 days in total);
- one-time benefit for the birth of a child;
- monthly payments until the child reaches 1.5 years of age.
Moreover, not many people know that the last two payments are due even to those business mothers who have not entered into voluntary insurance, only through the social welfare department.
Also, on a general basis, these categories of citizens can apply for other types of benefits provided in their region. This could be payments at the birth of the 2nd or 3rd child, as part of the support of large families, or financial assistance to the wives of conscripts.
When a businesswoman decides to adopt a baby from an orphanage, this fact is also considered an insured event for the payment of maternity benefits. In this case, the amount of payment will be calculated based on 70 days after the date of adoption or 110 days when adopting two or more children.
Who pays – the entrepreneur or the state?
As for the amounts for payments of all due benefits, the FSS will pay them to the businessman from its budget.
But this will be possible only after the individual entrepreneur has paid the insurance premium for a year.
The contribution amount for one insurance year is calculated depending on the established minimum wage and the special tariff in percentage terms. In 2019, the voluntary contribution was 2,159 rubles.
Payments of maternity benefits to individual entrepreneurs in 2019
Now let’s take a closer look at what needs to be done to receive maternity individual entrepreneurs for each type of benefit.
B&R manual
So, the main condition for receiving payments from the Social Insurance Fund is the preliminary conclusion of a voluntary insurance agreement. This procedure imposes certain obligations on both parties: the citizen pays contributions annually, and the policyholder then pays him benefits when an insured event occurs.
The B&R benefit is payment for sick leave lasting 140 days.
In 2019, only those mother entrepreneurs who paid insurance in the amount of 2,159 rubles in 2019 will receive it.
Child care allowance
Does a businesswoman who gives birth to a child receive care benefits for up to 1.5 years, like all other women? Of course it does if it fulfills the same conditions as in the previous example. Only the calculation of this allowance for entrepreneurs will be different.
The amount is obtained, again, based on the minimum wage, and not on monthly income, as would be the case with an ordinary female employee.
How to make contributions
As already noted, an individual entrepreneur should take care of her future maternity leave at the stage of pregnancy planning, long before the baby is born.
Where to go?
A citizen going on maternity leave from her employer receives all her payments at work. But the entrepreneur should then contact the FSS branch at her place of registration, concluding a voluntary insurance agreement on her own initiative.
Documents for registration
The list of required documents that the Fund will ask from a businesswoman is not that long:
- application according to the established form;
- certified copies of: passport; OGRNIP certificates; TIN certificates.
Sometimes the task is simplified by the fact that FSS employees themselves have the right to request information about the entrepreneur from the tax office. You can also bring all originals and copies of documents to the appointment, then the Foundation will certify them independently, and you will not need to use the services of a notary.
How much should I pay?
Regardless of the income of each individual entrepreneur, the amount of contributions to the Social Insurance Fund for them will be the same, since it is calculated according to the minimum wage.
The formula looks like this:
Contribution = minimum wage x 2.9 x 12
In accordance with this, it is easy to create a table showing how the contribution amount has changed over three years:
| 2015 | 2076 rub. |
| 2016 | 2159 rub. |
| 2017 | 2610 rub. |
Of course, this value grows year by year, but the amount of benefits for individual entrepreneurs on maternity leave increases proportionally with it.
Deadlines
The procedure for registering a volunteer with the Social Insurance Fund takes place within 5 working days.
The result of its completion will be the issuance of a notification indicating the registration number. And of course, the businessman retains a second copy of the concluded agreement.
How to receive payments?
A mother-entrepreneur should receive maternity money from the social insurance fund to which she transferred the contribution.
Most likely, it will be located at the place of its registration. But even in case of migration, she should apply not to the new FSS, but to the old one, where she was previously registered.
Individual entrepreneurs can receive money in any convenient way:
- postal transfer;
- by crediting to the card;
- through the bank.
One of these methods can be indicated when submitting documents along with the application.
B&R manual
Receiving benefits under B and R for individual entrepreneurs also has its own peculiarity: if a woman on maternity leave at work can immediately receive all her payments, then a businesswoman will have to wait for the moment when she is issued a certificate of incapacity for work.
This usually happens after discharge from the hospital. In addition to sick leave, the citizen also submits a freely drawn up application.
The period for making a decision and calculating payments according to the rule should not exceed 10 days. After this, the legislation sets the deadline for transferring money no later than the 26th of the next month.
Child care allowance
These payments can be received not only by voluntarily insured persons, but also by non-entrepreneurs without obligations to the Social Insurance Fund.
To do this, they go to the local social security authority and submit there, among other things, additional documents:
- original and copy of OGRNIP certificate;
- a certificate from the Social Insurance Fund confirming the absence of an insurance contract.
For those persons who are registered in the Social Insurance Fund, all types of benefits can be issued immediately after receiving sick leave from the maternity hospital.
It is better to provide at once a general package of documents for all required benefits and write all applications at once.
Foundation employees may additionally request:
- originals and copies of birth certificates for all children;
- a certificate from the spouse that he is not in .
They will not require other documents to confirm work experience and income level from businessmen.
How to calculate the size?
Many people are interested in the size of the future benefit that an individual entrepreneur will receive during maternity leave.
Let's look at examples of calculating each type of maternity benefits.
Calculation example:
The middle of 2019 was memorable for the fact that the minimum wage was significantly increased.
This, naturally, affected not only the amount of mandatory contributions to the Social Insurance Fund, but also the amount of maternity benefits for mother-entrepreneurs.
Such an important indicator as a person has grown in size in one day over the past two years. This number is important because it is used in the formula for calculating benefits for B and R.
Now it is equal to 246 rubles instead of 203 rubles last year.
B&R manual
The calculation of benefits for individual entrepreneurs is carried out similarly to the scheme that is used to calculate payments to ordinary employees, only instead of the average monthly income they put the minimum wage value:
Allowance for B&R (IP)=24 minimum wage/730 x 140,
- 24 – months in two years;
- 730 – days in two years;
- 140 is the usual length of sick leave for pregnancy and childbirth.
As a result, in 2019, businesswomen who give birth will receive about 34 and a half thousand.
Child care allowance
This payment is also calculated according to the minimum wage, but the law sets a value below which benefits cannot be assigned; it is equal to the minimum wage.
The following figures apply for 2019:
Calculation for individual entrepreneurs: 7500 x 0.4=3000
Thus, a young businessman mother will receive three thousand monthly until the child is 1.5 years old.
Taxes
Depending on the chosen taxation system, the entrepreneur may be advised to suspend activities during the B&R holiday and the first years of the baby’s life, so that taxes are not assessed and reporting is not required.
In order to receive competent advice on how it is most profitable for an individual entrepreneur to act during this period of life, you can contact the tax office.
Nuances
And now a few nuances that citizens so often ask lawyers about.
If a woman individual entrepreneur also works under an employment contract
Work does not prevent a woman who also has her own business from receiving maternity money both here and there. After all, this situation assumes that contributions for it are transferred in double amount, which means there will also be two benefits.
Should activities be suspended during maternity leave?
Suspension of activities will not help avoid charges, since such individual entrepreneurs cannot report zero income. Deregistration will help them avoid paying tax on imputed income annually.
What reporting and where will need to be submitted during vacation?
Entrepreneurs under any tax system, even on maternity leave or caring for children, must provide all necessary reporting.
Tax returns will simply show zero income.
Is it possible to transfer payments to my husband?
Since the law does not prohibit a close relative from caring for an infant under one and a half years old, you can re-register the second benefit even for your husband, grandmother or mother-in-law.
This is usually done by mothers of individual entrepreneurs, who immediately return to business after giving birth, and fathers look after their children. In this case, the man is entitled to care leave at work for up to 1.5 years with job retention and a monthly allowance.
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Our state establishes benefits for young mothers. And not only for those who are workers, but also for those who have their own business. In this case, the required payments are divided into two main types:
- one-time - issued to the mother immediately after the birth of the child;
- regular - paid to support the child once a month for one and a half years after his birth.
A slightly different situation is established regarding the payment of maternity benefits in accordance with the current sick leave. Only those individual entrepreneurs who have a valid insurance contract with the Social Insurance Fund and who have regularly made all payments provided for by law over the past period of time will be able to claim such a benefit.
If the entrepreneur was not insured by the Social Insurance Fund
Since paying contributions to the Social Insurance Fund is not the direct responsibility of persons registered as individual entrepreneurs, maternity benefits for sick leave will not be accrued to them in all cases. However, a woman engaged in official business can count on receiving the following amounts:
- A one-time payment for early treatment and registration at the antenatal clinic is 615 rubles.
- A one-time payment immediately after the birth of a child is 16,412 rubles.
- Regular benefit paid once a month - 3077 rubles.
- The regular benefit established in the event of the birth of a second child or subsequent children is 6,154 rubles.
In relation to the first two above payments, a regional coefficient may also be established, if it is valid in a given territory of our state. In addition, the final amount of the benefit may be influenced by indexation carried out by our government, as a rule, every year.
Procedure for processing maternity payments
In order for a woman registered as an individual entrepreneur to have a legal right to receive maternity payments from the state, she must conclude a social insurance agreement at least 6 months before the expected date of going on maternity leave. Throughout this period, she must also transfer the contributions required by law. In this case, the procedure will be as follows:
- Drawing up and submitting a written application to the local social insurance fund office.
- Providing the required package of documents, the contents of which are best clarified at the place of application. As a rule, it includes: passport, TIN certificate, etc.
- Receiving official notification that a person has been registered with the social insurance fund.
- Independent calculation of the exact amount of insurance premiums that will need to be paid for a certain time period.
- Transfer of the resulting contribution amount.
If you have questions about the package of documents, as well as other aspects of drawing up a social insurance agreement, it is always better to contact the institution that will be the second party to the above agreement. FSS employees will also help with the correct calculation of the amount that will need to be paid.
What amounts must be transferred to the Social Insurance Fund?
The final amount must be calculated immediately for the entire annual period. In this case, further payment may be different, depending on the wishes of the payer himself. For example, he can transfer the entire amount at once or divide it into several parts. It should be remembered that all debts must be repaid by December 31 of the current year.
The calculation is carried out using the standard formula:
Insurance premiums = minimum wage x2.9%x12
The minimum wage is the minimum wage established in a specific region of our state and regularly undergoes an indexation procedure. The percentage ratio of 2.9 is the current generally accepted tariff in the Social Insurance Fund. It is multiplied by the number of months in a year - 12.
If we add up all the indicators in force in 2017, it turns out that a woman registered as an individual entrepreneur will have to transfer 2,610 rubles to the Social Insurance Fund. This amount will be correct for those persons who registered immediately at the beginning of the year. In cases where the application is made later than January 1, the calculation for each applicant will be carried out on an individual basis.
Let's look at a corresponding example:
The entrepreneur has submitted the relevant documents to the Social Insurance Fund and will pay the required social contributions from July 1. Therefore, in the current year the payment period will be the remaining 6 months of the year.
The monthly payment calculation will look like this:
7800 (current minimum wage) x 0.029 = 226 rubles.
Consequently, for 6 months the insured person will be required to pay 1357 rubles (226 x 6).
Additional responsibilities of insured entrepreneurs will also include submitting regular reports on time. In accordance with current requirements, each person is required to submit a report to the fund in a special form no later than January 15 of the year following the reporting year. This document clearly reflects all amounts paid, as well as other transactions directly related to social benefits and guarantees.
What documents need to be submitted?
If an individual entrepreneur was a regular payer of social insurance payments, in order to receive maternity benefits he will need to submit:
- written statement;
- sick leave, duly executed and signed by an authorized person.
In relation to registration of other types of benefits, the following documents may be required:
- a certificate from the hospital, which will confirm the fact of early registration of the pregnant woman with official registration;
- child's birth certificate;
- birth certificate issued and registered with the civil registry office;
- documentary evidence of the fact that cash benefits have not previously been paid to the child’s father;
- the person’s passport, as well as an insurance certificate.
If necessary, the authorized person may require the provision of other documents, for example, an extract from the work book, or a certificate from the passport office.
Other features of the benefit design
If a woman, despite her registered entrepreneurship, also performs professional duties at another place of work, the payment of benefits becomes the direct responsibility of her employer. That is, in fact, such a person has every right to receive benefits twice - one in the Social Insurance Fund, and the other at the place of official work.
In order for the employer to pay the benefit, the employee must write an official statement addressed to him. In this case, you should not forget to take two copies of the sick leave certificate from the medical institution. An important point is also that both of these copies must be originals - accepting copies is not acceptable.
The Social Insurance Fund can transfer benefits to the mother’s personal account or to an official account registered with the Social Insurance Fund.
The allowance for timely registration is paid along with maternity leave. As soon as the official period of maternity leave comes to an end, the accrual of child care benefits will begin immediately. These payments will continue until he turns one and a half years old.
When processing maternity payments provided for by the state, it is very important not to lose sight of the established deadlines within which the interested person must apply to a particular institution. As a rule, each such period is 6 months, for example:
- after the birth of a child, his mother must apply to the Social Insurance Fund within six months;
- after maternity leave has ended, the mother, also within six months, must contact the Social Insurance Fund to establish regular payments for child care.
It should also be remembered that the initiative should always come from the person interested in receiving payments. Consequently, the child’s mother must promptly visit all the necessary authorities and submit the required documents there. In addition, in the absence of a valid agreement with the Social Insurance Fund, the amounts of payments due will be very small. That is why you should take care of preparing this document in advance.
Individual entrepreneurs combine the features of a legal entity and an individual. Women engaged in individual entrepreneurial activities, like other individuals, have the right to payments related to the birth and upbringing of a child.
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Only in their case the standard procedure for receiving such monetary rewards cannot be applied.
Do they receive
In the Federal Law on compulsory social insurance, women individual entrepreneurs are not included in the list of persons entitled to maternity benefits. All this is explained by the fact that there is no agreement on the payment of mandatory contributions between the Social Insurance Fund and the individual entrepreneur.
Thus, individual entrepreneurs cannot be protected in case of temporary loss of ability to work within the framework of compulsory social insurance.
But a woman who is engaged in private entrepreneurial activities can receive maternity leave if she fulfills all the conditions of voluntary social insurance.
The main thing you need to do to receive payments in the future is to draw up an appropriate agreement with the Social Insurance Fund and pay the established contributions without delay. Women individual entrepreneurs will have to take care of receiving maternity benefits independently and in advance.
How to make voluntary contributions to the Social Insurance Fund
Registration of an individual entrepreneur is carried out in the territorial body of the Federal Social Insurance Fund of the Russian Federation at the place of his residence. The basis for registration with the Social Insurance Fund is an application submitted by an individual entrepreneur personally.
The registration initiator must submit with the application:
- copies of passport and IC;
- copies of the certificate of registration with the tax authority (if available);
- copies of licenses and certificates allowing you to engage in relevant types of activities;
- copies of the certificate of state registration as an individual entrepreneur.
After submitting the documents, the territorial body of the Social Insurance Fund, within a period not exceeding 5 days from the date of receipt, must register the entrepreneur and notify him about this in the manner specified in the application (by telephone, mail, fax, etc.).
In the event of a change in place of residence, the entrepreneur is obliged to submit an application for registration as an insurer at the place of residence no later than 5 days after the occurrence of such changes.
Individual entrepreneurs who have signed a voluntary social insurance agreement pay insurance premiums based on the cost of the insurance year.
The cost of an insurance year is determined by the following formula:
The minimum wage in 2019 is 5965 rubles, and the insurance premium rate is 0.024. Thus, an individual entrepreneur only needs to pay per year 1718 rubles (5965*0,024*12 ).
The benefit is obvious: the contribution amount is small, in addition, it can be paid either once or in installments.
But the insured person must not forget that contributions for the cost of the insurance year must be paid before the 31st day of the current period. Otherwise, you will not have to count on receiving compensation related to pregnancy and childbirth from the Social Insurance Fund.
As for paying taxes, if an individual entrepreneur issues a decree, his activities are suspended.
There is no consensus in the legislation on the payment of taxes and contributions under such circumstances, so it is necessary to contact the fiscal service in advance for clarification.
How to receive maternity payments
Individual entrepreneurs acquire the right to social security for pregnancy and childbirth only upon full payment of insurance premiums for the year preceding the occurrence of the insured event.
In this case, the average earnings, on the basis of which benefits are calculated, are assumed to be equal to the minimum wage on the day of the insured event. Today the minimum wage is 5965 rubles.
The amount of maternity benefit is calculated according to the following algorithm:
- the average daily earnings are determined;
- the daily amount of benefit payment is displayed;
- the total amount of compensation for the billing period is established.
When determining the average daily earnings, it is necessary to divide the minimum wage by the number of calendar days allotted for disability.
For example, maternity leave is supposed to last 140 days. The average daily earnings in this case will be equal to 43 rubles.
To determine the amount of the daily maternity benefit, there is no need to perform any arithmetic operations, since maternity leave is paid in the amount of 100% of average earnings.
Therefore, the amount of the daily maternity benefit for individual entrepreneurs will be equal to 43 rubles. The amount of compensation to be paid is easily established: to do this, it is enough to multiply the amount of the daily benefit by the number of days of maternity leave (incapacity for work).
If maternity leave lasts 140 days, the individual entrepreneur must receive 6020 rubles as a benefit.
The amount of child care benefits for an individual entrepreneur is calculated in a similar way.
The determination algorithm is as follows:
- indicate the amount of estimated income for the previous 2 years;
- determine the average daily earnings;
- check whether it exceeds the established maximum for payments of this kind;
- determine average monthly earnings;
- establish the amount of monthly child care benefits.
Since January 2019, the minimum amount of benefit for caring for the first child is 2718.34 rubles, behind the second and third - 5436.67 rubles.
No benefit can be less than this amount. The maximum amount of compensation cannot exceed 40% of average earnings.
The individual entrepreneur must also keep records of paid contributions. The form and deadlines for submitting reports are established by law.
An individual entrepreneur cannot count on automatic accrual of benefits, because he himself is an employer.
Therefore, in order to receive payments, you must contact the regional office of the Social Insurance Fund with a corresponding application.
In addition to this, you must also submit:
- sick leave in case of registration of maternity benefits;
- copies of documents confirming the birth of a child to receive care compensation;
- copies of identity documents.
The benefit must be accrued and paid no later than 10 days, which are counted from the date of registration of the submitted application.
What can an individual entrepreneur who has not paid contributions count on?
If all contributions are paid on time, an individual entrepreneur can count on receiving:
- maternity benefits – 27.455 rubles for 140 days of vacation;
- one-time benefit for registering a woman's complex in the early stages of pregnancy (up to 12 weeks) – 544 rubles.
In the first case, it is enough to register and write an application for a benefit to the Social Insurance Fund. To receive a one-time benefit, you must also register with the antenatal clinic on time.
Part-time workers can expect to receive payments both as individual entrepreneurs and as regular employees. They submit the corresponding applications to the employer and to the Social Insurance Fund.
Regardless of registration as an insurer, each individual entrepreneur has the right to federal and regional benefits in the event of the birth of the first, second and third child, benefits and allowances for large families and military families.
If an individual entrepreneur has registered as an insurer with the Social Insurance Fund, but has not paid all insurance premiums by the end of the accounting year, then he cannot count on receiving maternity benefits, just like a person who has not drawn up a voluntary insurance agreement with the Social Insurance Fund.
Obviously, in order to receive maternity benefits, individual entrepreneurs must independently contact the Social Insurance Fund. But the ratio of contributions to final payments is worth the time spent.
Video: Maternity leave for dad
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
