Husband ip how to get benefits. Maternity leave for individual entrepreneurs: who pays maternity leave to individual entrepreneurs. Is it possible to transfer payments to my husband?

Currently, many women are engaged in individual entrepreneurship. With the birth of a child, the question of whether the concepts of individual entrepreneurs and maternity benefits are compatible becomes relevant.

Legislative regulation

The conditions and procedure for providing maternity benefits for individual entrepreneurs in 2019, as well as child care benefits for individual entrepreneurs, are enshrined in legal acts. These include:

Who are called individual entrepreneurs?

An individual entrepreneur is an individual engaged in independent business activities for profit. In this case, a person does not need to create a legal entity, but is required to undergo state registration.

Any citizen who:

• has legal capacity and has reached the age of majority;
• acquired legal capacity at the age of 16, but subject to the approval of the activity by parents or guardians;
• may be a foreigner, but lives in Russia.

A person who is in the state or municipal service does not have the right to create an individual entrepreneur. An entrepreneur has the right to engage in any type of activity, except for those prohibited by law.

Registration of individual entrepreneurs is carried out at the place of residence, but business activities are allowed anywhere in the country. One person can have several sources of income at once. The state does not limit individual entrepreneurs in this regard, nor does it regulate their income.

Are individual entrepreneurs required to pay insurance premiums?

tax code lists all persons who are obliged to pay insurance premiums. These include individual entrepreneurs. Individual entrepreneurs have two statuses at once: individual entrepreneur and simply an individual. He is both an employer and an employee, which means he is obliged to independently provide for himself pension payments, as well as health insurance.

Many individual entrepreneurs do not accept the existing procedure for collecting insurance premiums. Questions especially arise for those who, for whatever reason, have stopped their business or do not receive income from it. They think that in such situations the government should not collect contributions.

However, the law thinks differently. While a person is registered in state register as an individual entrepreneur, he is obliged to pay contributions to the insurance fund. This is not affected in any way by the presence of profits or actual activity. If an entrepreneur is not satisfied with this procedure, he can be deregistered at any time.

Every woman involved in entrepreneurship asks the question: “I am an individual entrepreneur, what maternity benefits are there in 2019 so that I can claim them?”

State benefits for female individual entrepreneurs are paid without fail in the same way as working women, subject to the following conditions.

How to receive maternity benefits for individual entrepreneurs in 2019

The necessary conditions

The main condition for assigning maternity benefits to individual entrepreneurs in 2019 is registration voluntary insurance. The essence of this agreement is that the entrepreneur pays insurance premiums every year, and the company (in in this case the entrepreneur himself) in the future upon the onset insured event pays him an allowance. Pregnancy is just such a case.

All insurance premiums must also be paid. Before leaving for maternity leave a woman cannot have any debts to the Social Insurance Fund.

In addition, the entrepreneur needs to receive a sick leave issued in accordance with all the rules established Russian law. This document must be drawn up by a doctor from a medical institution that has the appropriate license.

Another condition for receiving maternity benefits in 2019 for individual entrepreneurs is filing an application and required package documents no later than six months from the date of expiration of the sick leave certificate.

Where to go?

How can an individual entrepreneur receive maternity benefits? Expectant mothers working employment contract, arrange maternity benefits from employers. But IP for receiving financial assistance need to contact local authority FSS.

Required documents

Having visited government agency, you should draw up an application for a monetary payment for pregnancy and childbirth. You need to attach a package to it necessary documents. Luckily it's quite small as it contains:

1. Citizen's passport.
2. OGRNIP certificate.
3. Medical certificate.

How can an entrepreneur apply for child care benefits?

To apply for child care benefits for individual entrepreneurs in 2019, it is also important to first conclude a voluntary insurance agreement. After this, you can safely contact the Social Insurance Fund with an application for the accrual of child care benefits for individual entrepreneurs. You will need to attach the following documents to it:

1. Passport.
2. Baby's birth certificate.
3. A document confirming the status of an individual entrepreneur.

Payment for child care is assigned on the condition that the mother suspends childcare entrepreneurial activity. It is impossible to work and receive government assistance at the same time.

Voluntary insurance rules for entrepreneurs

What is voluntary insurance?

Voluntary insurance is an agreement between a person and the insurer company, according to which an individual. the person pays monthly contributions to the insurance fund, and insurance organization upon the occurrence of an insured event, pays compensation. To receive maternity benefits, pregnancy and childbirth must occur.

Such an agreement is concluded solely voluntarily. To do this, the individual entrepreneur must independently contact the Social Insurance Fund to obtain insurance. It has a certain period, which is negotiated by the parties. At the end of the agreement, the contract period can be extended.

The amount of insurance premiums is also set by the parties. They must be paid every month, quarter or year at the entrepreneur’s choice.

Where to go?

To conclude a voluntary insurance contract, you need to visit the Social Insurance Fund. An application should be submitted to this body and a list should be attached to it. necessary papers.

Required documents

To apply for voluntary insurance, you will need to collect the following documents:

1. Russian passport.
2. TIN certificate.
3. Paper confirming tax registration.
4. Certificates certifying the registration of individual entrepreneurs.

The last two papers are presented at the request of the entrepreneur. Government employees authorities usually make the request themselves in order to speed up the procedure for drawing up the contract.

What can an individual entrepreneur who has not paid contributions to the Social Insurance Fund receive?

Can an individual entrepreneur receive a lump sum benefit upon the birth of a child if he has not paid insurance premiums? An entrepreneur has such a right. Only the payment will be assigned not by the Social Insurance Fund, but by the social protection body. Therefore, to receive money, contact this service with a corresponding application. A package of documents is attached to it.

Employed women in labor are protected by Russian legislation. They receive due payments at the place of duty at the expense of the Fund social insurance(FSS). Individual entrepreneurs are a different matter. Maternity benefits for individual entrepreneurs directly (required) not provided for by law. But there is a chance to get it.

Let's consider how a woman businesswoman can organize her own insurance in case of pregnancy. What is the formula for calculating maternity benefits for individual entrepreneurs? How much can an entrepreneur expect in 2019?

The legislative framework

The procedure and conditions for assigning payments related to pregnancy and subsequent childbirth are spelled out in detail in Law No. 255- Federal Law dated 12/29/06. However, individual entrepreneurs were not included in the list of insured persons. They are given the right to conclude a voluntary agreement with the Social Insurance Fund, enshrined in government decree No. 790 of October 2, 2009.

Important: businessmen who independently organize a workplace for themselves are automatically awarded social payments only at the federal level. This rule does not apply to benefits regional level.

Law No. 212-FZ dated July 24, 2009 establishes the procedure for calculating contributions, including insurance for temporary disability. Individual entrepreneurs make transfers based on the specified document fromcalculationminimum wage(minimum wage).

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How this happens in practice

Compliance with legal regulations requires adherence to strict procedures.

Thus, the principle of enforcement of these regulations is as follows:

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

Hint: a businesswoman giving birth will also receive. On stillborn the benefit does not apply.

Payments to an entrepreneur who voluntarily makes contributions to the Fund are also due in the event of the adoption of a newborn. Not only women, but also men can apply for these. Payments are assigned to the young father provided that he is the only adoptive parent.

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

How to conclude an agreement

Resolution 790 contains a rule that requires the initiative of a businessman when concluding an agreement on voluntary insurance. On this basis, the individual entrepreneur must do the following:

1. Submit an application to your local Foundation office.
2. Attach copies of the following documents:
   • passports;
   • certificates of state registration;
   • tax number (TIN);
   • licenses (if available).

Specialists are given five days to check the information. After the expiration of the period established by the regulations current legislation, the newly insured is issued a corresponding certificate. It is this that gives the right to provide payments.

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

Responsibilities of a businessman

The contract itself does not give the right to payments. The individual entrepreneur is obliged to contribute the funds provided for in the agreement:

1. The calculation is made on the basis of the minimum wage.
2. Money is transferred:
   • to the bank 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 corresponding report in Form 4a.

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

How much will you have to pay

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

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

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

For 2017 it was calculated as follows:

• RUB 7,500.0 .

x 0.029×12 months. = RUB 2,610.0

1. If the individual entrepreneur signed the agreement not from the beginning of the period, but during the year, then the calculation will be different:
2. It is necessary to calculate the average monthly payment according to the minimum wage in force at that time.

Then, the full amount is calculated for the entire insurance period.

Example

Let’s say entrepreneur Ivanova A. signed an agreement on March 1, 2017.

• Two minimum wage indicators are taken into account:
• from 03/01/17 - 7.5 thousand rubles;

from 01/01/17 - 7.8 thousand rubles.

• The total amount is: .

RUB 7,500.0

• x 0.029×4 months. (from March to June) + 7,800.0×0.029×6 months. = 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 rub.

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

• RUB 30,000.0

x 0.029×12 months. = 10,440 rub. (five times more). Payments to voluntarily insured persons are calculated on the basis of the minimum wage. The data is entered into the standard formula for determining benefits, only instead of

real wages

• for two years the minimum indicator is substituted.
• Attention: accruals are made on the basis of sick leave. For pregnancy and childbirth, a certificate of incapacity for work is issued for three different periods:
• 140 days - usually;

156 - with planned complications;

194 - when diagnosing multiple births.

Do you need information on this issue? and our lawyers will contact you shortly.

• Maternity benefit for a woman businessman
  • By law, this payment is calculated at 100% of average monthly earnings for the previous two years. The formula is:
  • Vbr = NW / 730 days, where: Vbr - amount of benefit; NW -
  • average earnings

for 24 months (amount of accruals divided by the number of months);

Then, the full amount is calculated for the entire insurance period.

730 - number of days in the period (365 + 365).

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

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

• 24 months x 7,800.0 rub.

/ 731 days x 140 days. = 35,852.26 rubles

In case of multiple pregnancy: 24 months x 7,800.0 rub.

/ 731×194 days. = 49,680.98 rub.

• Benefit up to one and a half years .

This

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

1. Thus, in 2018, an entrepreneur was entitled to:
   • RUB 7,800.0
   • x 40% = RUB 3,120.0
2. In 2017, individual care providers received RUB 3,000.0.

Attention! The thresholds for care allowance are established by law for up to one and a half years. They are: minimum:for one child - 3065.69 rubles. ;for the second - 6131.37 rubles. ; maximum - 11,634.5 rubles.

Benefit for production on

accounting

1. on
2. early stages

The

the type of payment is additional. Its amount is not related to earnings. In 2019, 613.14 rubles are credited. Its amount is fixed. In 2019, 16,350.33 rubles are transferred to recipients.

To make an appointment, you must also provide a copy of the baby’s birth certificate.

How to get benefits from the Social Insurance Fund

1. An individual entrepreneur who fulfills all the terms of the contract with the Fund, upon the occurrence of an insured event, must do the following:
2. Write an application requesting payment of one or another type of benefit.
   • Attach a package of supporting documents:
   • copy of passport;
   • certificate of incapacity for work;
   • certificate of early medical registration;

a copy of the child's certificate.

1. The subtleties of registration of benefits are as follows:
2. A copy of the agreement is not attached, since the second copy is in the department.
3. In any case, you should contact the FSS department with which the agreement was signed.
   • Data for transfer must be indicated in the application:
   • Postal office;
4. account details .

Often, a certificate from the husband’s place of service is required stating that he is not accrued a specific type of preference.

• Important: an entrepreneur working additionally under a contract can receive all types of payments related to childhood and maternity from two sources:
• as a voluntary insured;

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 benefits in general procedure

1. . An individual entrepreneur who is also a hired worker must:
   • write a statement to the employer, providing copies of:
   • birth certificates of the baby;
   • certificates of early registration;
2. sick leave;

independently contact the FSS in the manner described above.

Thus, the accrual amounts will increase. After all, contributions for this worker are deducted from two sources.

Is it necessary to stop business during maternity leave? The decision to cease activities for a certain period is made by the businessman himself. Tax authorities recommend focusing on the type of taxation.

• Thus, it is more profitable for single tax payers:
• suspend activities;

deregistered as a taxpayer.

The fact is that the amount of a single contribution to the budget is not related to income. If you do not officially announce your retirement, the tax authorities will begin to charge the usual payment. And for not submitting it there are also penalties. This is unprofitable and troublesome for mother and baby. Important: even if activities are suspended, you will have to submit to the Federal Tax Service.

zero reporting

Dear readers! We describe typical solutions legal issues

, but each case is unique and requires individual legal assistance. For your problem, we recommend contacting qualified lawyers of our site.

Current labor legislation Russian Federation it is expected 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 similar leave granted to ordinary employees, and distinctive features and nuances. How can an individual entrepreneur go on maternity leave and what maternity payments are intended for individual entrepreneurs and other similar categories of citizens, all potential parents or adoptive parents should know.

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 going on maternity leave is made, it should be taken into account that now can 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 available to employed contributors.

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 family income per person is less than one and a half living wages by 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, just like women who do not pay insurance premiums, can only count on 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 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 total income per family does not exceed 1.5 subsistence minimums for each 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 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 an antenatal clinic, a maternity hospital, or the purchase of medicines for a mother who is giving birth or who has given birth. 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 requiring mandatory prepayment contributions to the Social Insurance Fund are maternity benefits. 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. Others and this does not apply to insurance premiums - they must be charged 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 an individual not provided. At the same time, restrictions on concluding an employment contract legal entity, albeit with a single individual director, who is essentially the founder of a legal entity, is completely and completely 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.

Article 38 of the Constitution guarantees Russian citizens the protection of the interests of family, childhood and motherhood by creating social programs working in this area, one of them is maternity leave for individual entrepreneurs. One of the manifestations of the Law is the payment of sick leave associated with the birth of children. But do all citizens of the Russian Federation have the right to pay for such a document? Are there any nuances to this issue? Let's figure it out.

The concept of maternity leave and the conditions for its provision to individual entrepreneurs

In order to possess complete information Regarding the above question, you need to understand: what is a maternity leave? This wording does not exist in the Laws. They include the concept of leave related to pregnancy and childbirth, which is provided to citizens of the Russian Federation during the birth of a child.

The normal duration of this time is 140 days. But, in case of complications during childbirth or when two or more children are born, the period of sick leave increases. When adopting a baby under 3 months of age, the mother has the right to register the specified absence for a duration of 70 days. Due to this, the secrecy of the admission of children who were not born independently into the family is ensured, guaranteed by the Laws of the Russian Federation.

Sick leave is issued as a social guarantee to ensure the safety of the life and health of children and the persons who gave birth to them, and for the period necessary for the restoration of the woman’s body after childbirth. In this regard, it is impossible for a man to issue such a document.

Payment above the indicated certificate of incapacity for work is due:

1. Citizens of the Russian Federation working under a contract.
2. Individual entrepreneurs, in case of payment of VHI contributions to them.
3. Persons involved in criminal liability with imprisonment.
4. Civil servants.
5. Members of the production cooperative.

A prerequisite for making accruals for sick leave associated with the birth or adoption of a child is the payment of certain amounts to the Social Insurance Fund

RF. For the above persons, in addition to individual entrepreneurs, transfers are made by employers or the state.

For an individual entrepreneur, the employer is himself. And if the work activity is formalized, then to guarantee the receipt of maternity benefits, the individual entrepreneur must enter into an agreement on voluntary health insurance with the Social Insurance Fund and make periodic cash payments within the time limits specified by the Law.

The procedure for registration of VHI in the Social Insurance Fund and the amount of contributions

To conclude a VHI agreement, an individual entrepreneur must present to the Social Insurance Fund at the place of permanent registration, in accordance with Order of the Ministry of Labor of Russia dated February 25, 2014 N 108n (as amended on November 27, 2017) a certain list of papers:

1. Application in the prescribed form.
2. Original or copy of an identity document certified by a notary.

If the applicant provides the FSS with an original passport, in accordance with Chapter II, paragraph 13 of the above order, fund employees can certify it themselves.

The requirement to provide other documents (certificate of registration of individual entrepreneurs or USRIP) is illegal. FSS officials must request them themselves from the relevant government agencies.

After three working days after the application (clause 10 of Chapter II of Order No. 108N), the fund is obliged to issue the applicant a certificate of registration under the VHI agreement in the established manner. If the entrepreneur changes place of residence, the registration period increases to five days.

After completing the registration procedure, the individual entrepreneur must submit to the Social Insurance Fund insurance amounts in the following order [Resolution of the Government of the Russian Federation dated October 2, 2009 N 790 (as amended on May 27, 2016)]:

• in parts or at a time, but no later than December 31 of the current year;
• by postal transfer, direct deposit of funds or by bank transfer.

The amount of insurance payments does not depend on the income of the individual entrepreneur, it is fixed and is calculated according to the following rule: by multiplying the minimum wage in force at that moment by the rate of insurance premiums and by the number of months in the year.

It follows that the amount of funds paid depends only on the minimum wage established at that time, since the maximum TSV in 2019 was determined to be 2.9%. The minimum wage depends on the place of residence of the insured and is established by law.

The procedure for applying for maternity leave and the benefits provided during this time

Every woman, in order to preserve the life and health of the child, as well as to receive guarantees from the state related to her situation, when she becomes pregnant, must register with a medical institution according to her place of residence.

Maternity leave for individual entrepreneurs, like other female persons, is issued by issuing a certificate of incapacity for work within the following periods:

1. In a normal pregnancy - at 30 weeks.
2. For multiple births - 84 days before the expected birth.
3. For citizens with preferential social status related to the Chernobyl nuclear power plant - at 27 weeks.

This sick leave is issued by the obstetrician immediately for the full term and visits to a specialist are not required to extend it. If complications arise during childbirth, an additional certificate of incapacity for work is issued for a period of 16 days or, in cases of multiple pregnancies, for 54 calendar days.

Women employed under a contract present sick leave to their head of the organization for payment. How can I get the required maternity leave for an individual entrepreneur, since he hires himself?

To pay for a certificate of incapacity for work associated with the birth of a child, it is necessary to provide only two documents to the Social Insurance Fund at the place of permanent registration:

It is important to know that the benefit will be paid only if a VHI agreement is concluded with an individual entrepreneur in the previous year before the maternity leave. The maximum legally defined period for calculating sick leave claims is 6 months.

Maternity payments for individual entrepreneurs in 2019 will not be made immediately. After submitting documents for their accrual, the FSS, within ten days, will carry out a procedure to verify the legality of such actions and inform the applicant of its decision. If the result is positive, the entrepreneur will receive funds no later than the 26th day of the following month after the day of application. For convenience, you can open a bank account and wait for the specified amounts to arrive.

For every woman, a child is the most important thing in life. And if a mother decides to go on leave due to the birth of children and suspend the activities of her enterprise, she should know what contributions need to be paid and what does not need to be paid.

During maternity leave, individual entrepreneurs are exempt from paying insurance amounts to the Pension Fund from the time of the birth of the child. Until the birth of the baby, deductions continue in full.

To receive this benefit in Pension Fund Russia are provided following documents:

• passport of the parent applying for the deduction;
• a copy of the declaration from the Federal Tax Service confirming the suspension of the individual entrepreneur’s activities;
• certificate of family composition;
• child's birth certificate;
• document confirming the fact of marriage.

If necessary officials Pension Funds will supplement this list in accordance with the changed legislation.

Temporary suspension of the work of an individual entrepreneur does not exempt him from providing mandatory reporting submitted to regulatory authorities in established by laws deadlines. But due to the fact that the declaration will be zero, the entrepreneur will be exempt from payments, provided that he does not apply UTII.

Monetary compensation for individual entrepreneurs in connection with the birth of a child and their amounts

So, as already mentioned above, a woman entrepreneur who has in good faith made contributions to the Social Insurance Fund under a VHI agreement when going on maternity leave can plan to pay for the certificate of incapacity for work associated with the birth of children. It's easy to calculate.

For example, let’s take a female individual entrepreneur who conscientiously paid insurance premiums, lives in Moscow and is going on maternity leave from 02/10/2018 for 140 calendar days.

The maternity benefit in 2019 for individual entrepreneurs will be:

13750 rub. × 24 months : 731 days (in 2016 there were 366 days) × 140 days = 63,201.09 rubles.

Income tax it is not taken from maternity leave, and the citizen will receive it in full.

For comparison, let’s calculate the insurance premiums paid by individual entrepreneurs to the Social Insurance Fund in 2017:

17561 rub. (Moscow minimum wage in 2017) × 0.029 (TSV) × 12 = 6111.23 rubles.

What other cash payments are due to an individual entrepreneur in connection with the birth of a child?

By contacting social security, an individual entrepreneur who gave birth to a baby after 02/01/2018 will receive state-guaranteed compensation:

1. A one-time payment of 16,873.54 rubles.
2. The fee for registration in the first trimester of pregnancy is about 633.76 rubles.

And at the Pension Fund of the Russian Federation at your place of residence or the multifunctional center of the MFC, you can issue a certificate for receiving maternity capital in the amount of 453,026 rubles (in the event of the birth of a second child, a third, etc.).

Please note that the amounts indicated are valid as of the current date and may change due to the entry into force of new legislation. To clarify the information, you must contact the relevant organizations.

To receive this money from social security, you need to provide a set of documents, which include:

To obtain a certificate for maternal capital A woman entrepreneur, either in person or via the Internet, must provide the following documents to the Pension Fund:

• passport or equivalent document;
• birth certificate of all children;
• SNILS;
• in the case of adoption - a court decision.

This is an exhaustive list of required papers. Requiring representation from others is illegal.

Rights of individual entrepreneurs working under contract

Many women, being individual entrepreneurs, have an employment contract with third-party organizations. Moreover, one does not interfere with the other at all. This type of activity is called part-time work. In this case, there is only one limitation defined by the Law - a four-hour working day at the second place of activity.

If an employee becomes pregnant and reaches the deadline for taking sick leave due to the birth of a child, two options are possible:

1. During the period of maternity leave, the activities of the individual entrepreneur are suspended, but the part-time job continues.
2. Simultaneous registration of absence from both workplaces for a period determined by the laws of the Russian Federation, in order to prepare for childbirth and recovery after it.

In the first case, the right to receive maternity funds arises for the individual entrepreneur only as an entrepreneur. Monetary compensation for sick leave while continuing to work is not provided in Russia.

In another option, to formalize the maternity leave, it is necessary to write an application for leave related to the birth of a child at the second place of work. Absence must be documented. Then, being one person, the female individual entrepreneur and the employee will receive maternity benefits (subject to concluding voluntary health insurance with the Social Insurance Fund as an entrepreneur) at both places of employment, independently of each other. Wherein maximum amount provided by the state to pay for such sick leave, doubles.

Employers pay maternity benefits to their employees, but these costs are compensated by the Social Insurance Fund. Therefore, the optimal solution for individual entrepreneurs would be to provide a certificate of incapacity for work and other documents in order to receive maternity benefits to the fund, where the required amounts will be directly transferred in full.

Then, in order to process compensation to the Social Insurance Fund, in addition to the previously specified documents, a certificate of wages (average monthly) for the previous 2 years and confirmation of the absence of transfer of the specified amounts at the second enterprise is provided.

Leave for individual entrepreneurs to care for an infant up to one and a half years old

After the certificate of incapacity for work expires, a woman entrepreneur must decide whether or not to take out maternity leave to care for a child up to one and a half years old. To make the right decision, you need to know everything about the consequences of this step. Therefore, let's look at the situation in more detail.

The legislation of the Russian Federation allows such absence to be registered not only for the mother, but also for any close relative who is actually caring for the child. For the working population, this leave is paid. And for an individual entrepreneur to obtain the right to payments, he must first conclude an agreement with the Social Insurance Fund and transfer the insurance amounts.

Then, for the period of leave to care for a child until he reaches one and a half years old, an individual entrepreneur can apply for a benefit in the amount of 40% of the current minimum wage.

There is a legally defined minimum for such payments, and it is as of 02/01/2018: for the first child - 3795.60 rubles, for the second - 6327.57 rubles. If, as a result of the calculation, the amount is less than indicated, then it is increased to the limit.

To apply for this leave, the individual entrepreneur must present to the Social Insurance Fund:

• application for benefits;
• a certificate proving that the other parent did not use such a benefit;
• birth certificate of the child (if it is the second child, then on both).

While on vacation, an individual entrepreneur has the right to the same privileges as during sick leave associated with the birth of children. The only condition is documentary evidence of the absence of work activity of an individual entrepreneur.

All the information reviewed reveals in great detail the topic of having children with a female IP. Analysis of the information received leads to a completely logical conclusion: if a business woman plans to have a child in the future, she needs to take care of benefits and payments in advance, provided by the state in this case, and conclude a VHI agreement with the FSS

And by making symbolic annual transfers to the specified fund, she will eventually receive good financial support at the right time.

State assistance to families with children is regulated by the law “On State Benefits for Citizens with Children.” According to this document, most benefits paid to families are part of the compulsory social insurance system. This type of insurance applies to citizens who have an official place of work or service. Individual entrepreneurs and other self-employed persons are not subject to it. How to apply for child benefits for individual entrepreneurs? We will try to answer this question in our article.

Despite this, the legislation reserves the right for individual entrepreneurs to join the social insurance system on a voluntary basis. Thus, having insured, the entrepreneur will receive benefits from the state in the event of the birth of a child, the onset of temporary disability, or when going on maternity leave. Payments will be accrued from the accounts of the Social Insurance Fund (SIF).

If an individual entrepreneur regularly makes contributions to the insurance fund, he has the right to receive child benefits. The list of these payments is as follows:

• maternity benefits;
• payment upon registration at the antenatal clinic in the early stages of pregnancy. Paid in one lump sum;
• child birth benefit. Paid as a lump sum to the mother, father or persons who replace the child’s parents;
• child care allowance up to one and a half years old. Paid monthly to the father, mother or relatives of the child.

If during his entrepreneurial activity a citizen has not made contributions to the insurance fund, he does not have the right to maternity benefits and government assistance while caring for a child.

Social insurance for entrepreneurs on a voluntary basis

According to the law “On compulsory social insurance in case of temporary disability and in connection with maternity”, an individual entrepreneur is exempt from the obligation to participate in state system insurance. In addition to individual entrepreneurs, this rule also applies to:

• lawyers and notaries whose activities are registered in accordance with the legislation of the Russian Federation;
• doctors and other specialists in private practice;
• citizens involved in farming;
• members of tribal communities of indigenous northern peoples.

The rules for registering social insurance by an entrepreneur are prescribed in Government Decree No. 790. The same document describes the procedure for paying regular contributions to the Social Insurance Fund.

The procedure for entry of individual entrepreneurs into the state social insurance system

In order to receive child benefits, individual entrepreneurs must become part of the social insurance system. The initiator of registration of social insurance is always the individual entrepreneur himself. He needs to write an application to one of the bodies of the Social Insurance Fund. Registration of the policyholder takes place within five days. The applicant then receives formal written notification.

The following documents must be submitted along with the application to the Social Insurance Fund:

• applicant's passport;
• certificate confirming registration of individual entrepreneur;
• certificate confirming registration in tax authorities(if any);
• business license (if relevant);
• lawyer's certificate (for other types of activities - an analogue of this document).

Before January 15th of each year, the individual entrepreneur must submit a report on the transferred insurance premiums to the Social Insurance Fund. The document must comply with Form 4a of the Federal Tax Service of the Russian Federation. This form can be found in Order of the Ministry of Health and Social Development No. 847n.

Transfer of insurance premiums for individual entrepreneurs in 2017

The entrepreneur must pay contributions for the entire year in which the application was submitted. This applies even to cases where the document is submitted in December. The point is that in regulations the procedure for paying funds for the entire year is prescribed. There is no prorated calculation from the time of application until the end of the year.

In addition, it is worth remembering the following nuances:

• The FSS allows partial payment of insurance premiums. However, this is done extremely rarely, since the amount for the whole year is insignificant;
• Insurance premiums for the year must be paid before December 31 of each year;
• If the individual entrepreneur does not transfer funds before the specified period, he will lose social insurance. At the same time, he loses the right to maternity benefits and maternity benefits. Cash, paid for the previous year, are transferred back to the individual entrepreneur’s account.

The amount of insurance premiums is affected by the cost insurance year, which changes periodically. This indicator is calculated using a simple formula: the minimum wage established by law for the current year is multiplied by 2.9% (insurance rate) and by 12 (number of months in a year). It is worth remembering that the minimum wage is determined separately for each region of the Russian Federation. This indicator is influenced by the cost of goods and services.

Child benefits in connection with maternity for individual entrepreneurs

In 2017, an individual entrepreneur can receive government assistance only if he has paid all insurance premiums for 2016. This norm is valid for each subsequent year.

Payment of benefits is carried out in accordance with the norms and rules prescribed in Government Decree No. 375, issued in 2007.

• Benefits, the amount of which is calculated taking into account the average wages for employed citizens of the Russian Federation, for individual entrepreneurs they are calculated differently. The amount of earnings in this case is replaced by the minimum wage ( minimum size wages). The current indicator for a specific region is taken into account.
• When determining average daily earnings The minimum wage indicator and the number of days in either a month or a year are taken into account.

Individual entrepreneurs receive all types of cash benefits by submitting an application to one of the Social Insurance Fund bodies.

Maternity benefits for entrepreneurs

This type of benefit is credited to the recipient’s account within the time limits specified by law. They correspond to the duration of maternity leave. This norm is relevant for all categories of citizens, including individual entrepreneurs.

• If the pregnancy does not have complications, payment is made 140 days (70 days before and after childbirth).
• If the pregnancy is complicated, the postpartum part of the leave is increased by 16 days.
• If the pregnancy is multiple, the prenatal part of the leave is increased by 14 days, the postpartum part - by 40. In total - 194 days.

The exact amount of benefits received is calculated taking into account the duration of the vacation and the minimum wage valid for a particular region. For a normal pregnancy without complications, the amount state aid as of 2017, it ranges from 35 thousand to 40 thousand rubles.

Benefits for registering with a antenatal clinic in the early stages of pregnancy

This payment is in addition to the basic benefit amount. It is paid to a woman if she registers no later than the 12th week of pregnancy. In 2016, this amount was 581.73 rubles. On February 1, 2017, the benefit was increased through indexation. Thus, now it is 613.14 rubles.

The Government believes that such an amount, albeit a small one, is an incentive for a woman to register with the consultation as early as possible and properly monitor the course of her pregnancy.

It is not necessary to register the right to benefits immediately after registering at the antenatal clinic. This can be done after the end of maternity leave, but no later than six months. However, as a rule, the benefit is issued together with maternity leave.

To get cash payment, the woman needs to contact one of the FSS branches. You need to have the following documents with you:

• application for benefits;
• passport;
• a document from the antenatal clinic, which confirms registration in early pregnancy.

One-time benefit for an entrepreneur upon the birth of a child

Individual entrepreneurs receive this benefit in the same amount as all other categories of applicants. In 2017 lump sum payment when a child is born it is 16,350.33 rubles.

This type of state assistance can be issued to both the mother and the father of the child. In addition, it can be assigned to a person who replaces the child’s parent.

Monthly payments for individual entrepreneurs for child care

According to Russian legislation, monthly allowance child care for individual entrepreneurs is calculated differently than for employed citizens. This norm is prescribed in Government Decree No. 375 of June 15, 2007.

In the case of employed citizens, the amount of the benefit is calculated taking into account the average salary. For individual entrepreneurs, this indicator, as mentioned above, is replaced by the minimum wage. Thus, the amount of monthly payments for individual entrepreneurs is 40% of the minimum wage.

The minimum wage from July 1, 2017 is 7,800 rubles. 40% of this amount - 3120 rubles. The minimum benefit amount prescribed by law is as follows:

• for the first child - 3065.69 rubles;
• for the second child and subsequent children - 6131.37 rubles.

Thus, in the event of the birth of the first child, an individual entrepreneur is entitled to a benefit in the amount of 3,120 rubles. However, after the birth of the second child and subsequent children, the entrepreneur receives 6131 rubles 37 kopecks, since this is the minimum prescribed in the regulations of the Russian Federation. A lesser benefit may not be paid to any recipient.

Do not forget also that the minimum wage increases periodically. In 2017, it increased by 300 rubles compared to the previous year. Due to such changes, the amount of benefits that individual entrepreneurs are entitled to increases, albeit slightly.

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