Almost every company employs women. Naturally, their superiors need to take into account that they have the right to maternity leave and subsequent holidays. The employee necessarily retains her position, and in addition, she is provided with material support in the amounts prescribed in our legislation. The rules for providing financial support sometimes require that you fill out an application for changing years to calculate sick leave in the 19th year.
Application for replacement of years for calculating maternity benefits
Why do you need to change years?
Sometimes it happens that a woman, while on maternity leave, again applies for leave to take care of the baby. It is established by law that the calculation of the funds required to be provided for a given time period is made on the basis of available information about the citizen’s earnings for the past two years.
When the employee took care of the child at that time and did not receive wages, there was nowhere to take into account the money taken into account when providing benefits. Accordingly, child care support should be provided on the basis of the lowest wage.
You can replace the years for calculating maternity benefits, as well as a sample of such an application.
If a woman was fulfilling her work duties at the time of maternity leave, and in the years before she received a certain amount of money, then by replacing the years it is possible to change the final amount of maternity benefits. For this purpose, the employee must submit a corresponding application to the accounting department - to change the year when calculating maternity benefits.
It is possible to replace years for calculating maternity benefits
As a result, salary information will be taken into account when making calculations, so that the woman will be given more than the minimum support.
Important ! Employees must not forget that an application for changing years for calculating sick leave can only be drawn up when determining sick pay, maternity benefits, and child care up to one and a half years old.
When changing years, an application must be filled out, which is then attached to the general list of official papers required for the assignment of financial support. The application is stored with all the documentation on benefit calculations, since the FSS employee, when making calculations, must study all the papers, which include the application, and decide how much material support the applicant needs.
When changing years, you need to fill out an application
Rules for replacing years in the billing period when calculating benefits
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- Maternity leave for pregnancy and childbirth
The calculation of maternity leave will change slightly from 2020, as there have been changes to the minimum and maximum average daily earnings. In this article we will look in detail at how to calculate maternity benefits in 2020.
Important
Employees working under an employment contract are entitled to receive maternity benefits. The only exceptions are foreign citizens staying in the Russian Federation temporarily.
Now for the calculation you need to take 2020 and 2020.
Who has the right?
Changing years is not possible for all women who wish to receive maternity benefits.
It is established by law that writing an application to replace years when determining sick leave is permitted in such circumstances when the years taken into account when assigning the amount of monetary support included parental leave and/or maternity leave.
When a woman applies for maternity leave or sick leave, but the above circumstances did not occur, no replacement is made. The same applies to cases where the prescribed situations did exist, but earlier than two years later.
Years are replaced only if the years taken into account when calculating the payment include maternity leave and child care
Since the child’s father or another citizen established by law can take parental leave, this rule applies to him as well. In other words, when a father, guardian or other citizen previously cared for a child until he reached the age of one and a half years and then went on maternity leave again, he has the right to use the replacement of years when calculating child care benefits.
On a note! The replacement of years occurs even when a woman held a position in another company for the period of payment and wrote an application for maternity leave in the name of her previous boss. However, in this case, a certificate is required to be added to the application.
Other relatives who cared for the child also have the right to write an application for a change in age.
How to calculate sick leave after maternity leave
The Social Insurance Fund also indicates the right to choose the year that was not fully worked (this could be the year of leaving maternity leave or the year in which maternity leave began). Non-consecutive years can also be used as a calculation period if, for example, the employee worked during the year between 2 maternity leave.
It should be borne in mind that this procedure for calculating sick leave is not the responsibility of the employer, but the right of the insured person. Therefore, it is important to receive a statement from the employee, which will indicate his will and an indication of those years that will relate to the new billing period. As a result, sick leave benefits in the current period should increase, otherwise this calculation procedure cannot be used.
Which years are subject to replacement?
The rules prescribed in the regulatory documentation state that replacing years is allowed only if maternity leave or child care leave falls within the calculation period of two years. If the named types of vacation relate to the previous two years, the employee has the right to replace the years for two years.
Please note that you are not allowed to indicate any other years - only those that preceded the time you were on maternity leave. The law states that arbitrary selection is unacceptable. Otherwise, your benefits may simply be denied.
An arbitrary selection of years is unacceptable - those years that passed before the employee went on leave for labor and labor and (or) child care are taken into account
You can also perform a shift of any year that includes vacation or maternity leave, even in “pieces”, and not in a situation of full employment. An employee’s request for a replacement cannot be rejected, no matter how long the woman has been away from work – for a whole year or just a few days.
Example. Sorokina A.S. was on maternity leave in '15 and '16, and in February '17 she decided to go on maternity leave. Based on legislative acts, it can be used to replace years 15 and 16 with previous years.
Note! In cases in which maternity leave falls for one year, a woman can change years only for one time period where the leave falls.
If maternity leave is for one year, you can replace the years for a certain period of time
Example. Voronina N.A. I was on maternity and pregnancy leave in '16, and in November of the following year I went on maternity leave again. When calculating, we take into account the 15th and 16th years. The change in her case will only apply from the 16th year to the 13th or 14th, depending on the employee’s choice.
How to write an application for changing years when calculating benefits
There is no standard unified application form for changing years in the billing period; it is drawn up in any form.
For a sample application for changing years when calculating benefits, see below.
The application must indicate in what order the employee wants to change the years of the pay period to previous ones, as well as the grounds for such a change - maternity leave or parental leave. Moreover, you can change the years, even if the employee in the billing period did not work in your company, but in another and went on maternity leave there. But then the employee must confirm this fact with a certificate from her former employer, attaching it to her application for replacement of years.
It is important to check which years the employee selected in the application for replacement. For these purposes, you can take not any other years, but only those immediately preceding those in which the employee was on maternity leave or maternity leave. Law No. 255-FZ does not directly allow arbitrary changes in years. The replacement of the two preceding years must be sequential. Otherwise, there is a high probability that the fund will refuse to reimburse the benefit.
The company does not have the right to refuse to replace a year in which pregnancy or care leave falls partially. There are no prohibitions on this in the law. So you can replace any year in which the employee was on maternity leave or maternity leave. It doesn’t matter how long it takes – the whole year or two days.
For a sample application for changing years when calculating benefits, see below.
The application must indicate in what order the employee wants to change the years of the pay period to previous ones, as well as the grounds for such a change - maternity leave or parental leave. Moreover, you can change the years, even if the employee in the billing period did not work in your company, but in another and went on maternity leave there. But then the employee must confirm this fact with a certificate from her former employer, attaching it to her application for replacement of years.
The company does not have the right to refuse to replace a year in which pregnancy or care leave falls partially. There are no prohibitions on this in the law. So you can replace any year in which the employee was on maternity leave or maternity leave. It doesn’t matter how long it takes – the whole year or two days.
Briefly about the important
The legislation of our country does not stipulate that the replacement of years is done exclusively for the two years that immediately preceded the calculation period. But in the second part of the 15th year, the Social Insurance Fund and the Ministry of Labor came to the conclusion that the average salary is calculated for the last couple of years, during which the employee performed labor duties (for details, you can refer to the Letter of the Ministry of Labor of Russia dated August 3, 15th year number 17-1 / OOG-1105 “On the calculation of benefits for temporary disability, pregnancy and childbirth, monthly child care benefits” and Letter of the Federal Social Insurance Fund of the Russian Federation dated November 11, 2015 number 02-09-14/15-19989 ).
Example. The citizen was provided with financial support in the 14th year in connection with his stay on parental leave in the 12th-13th year. Based on the current Letter, the FSS of Russia and the Ministry of Labor of our country has the right to change the 12-13th year exclusively to the 10-11th year, and not to 08 and 10, for example.
Excerpt from the Letter of the Ministry of Labor of Russia dated August 3, 2015
The calendar year may be subject to replacement even when the entirety of the parental or maternity leave falls within it.
Let's give examples.
- A woman goes on maternity leave in the 14th year (the default calculation period includes 12 and 13 years). In year 12, the employee did not apply for similar leave, and a year later she requested a week of leave to care for her first child. In this case, the 13th year can be replaced by any other, and it does not matter at all that the employee was on maternity leave for only a week.
- The woman decided to take maternity leave in the 14th year (here we take 12 and 13 years for the calculation period). On December 30, 2012, the employee went on maternity leave, after which she requested parental leave. She returned to work duties on September 19, 2013. In this case, you can change both named years (12 and 13) or just one, since the start of the vacation happened in the 12th year (and it doesn’t matter that it lasted just a couple of days).
Note! It is unacceptable to request replacement of both calendar years of the calculation period when maternity or child care leave falls exclusively on one of them. Then it is permissible to ask to change the time period of the calculation period where the corresponding vacation fell.
You cannot replace two calendar years if the leave for labor and (or) child care was for only one year
Example. The woman went on leave due to pregnancy and childbirth in the 14th year (years 12-13 are taken into account for calculations). Throughout the 12th year, the employee fulfilled her job duties, and from January 1 of the following year until December 31, she was on maternity leave and caring for her first child. In this situation, it is permissible to include only the 13th year for replacement, because in the previous year there was not a single day when the employee was on maternity leave.
Maternity benefit: rule for postponing the billing period
The average earnings, on the basis of which maternity benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which, in accordance with Law No. 212-FZ [2], insurance contributions to the Social Insurance Fund are calculated (Part 2 of Article 12 of the Law No. 255-FZ). In other words, the amount of salary and other payments made in favor of the employee in the billing period directly affects the amount of the benefit. At the same time, the amount of payments taken into account when calculating benefits for each year of the billing period cannot exceed the maximum base for calculating contributions to the Social Insurance Fund in the corresponding year (Part 3.2 of Article 14 of Law No. 255-FZ).
As we see, the legislator has provided for everything except one thing: to which years the billing period can be transferred - to two consecutive years preceding the billing period, or, for example, to any others, as long as such a transfer leads to an increase in the amount of maternity benefits and giving birth Increasing the benefit amount is perhaps the main purpose of moving the billing period to an earlier time. And the fact that the years chosen for replacement must immediately precede the billing period is in the last sentence of Part 1 of Art. 14 of Law No. 255-FZ does not say. The indicated norm contains an indication that the years of the calculation period must “immediately” precede the year of occurrence of the insured event, and not the years chosen for replacement in order to increase the amount of maternity benefits.
Specifics of the document and general points
If you set out to fill out an application for replacement years to calculate financial assistance for temporary inability to perform job duties, study the tips below. With their help, you will understand what the specifics of the documentation are. Study the example application we presented - using it, you can understand how to easily write a similar document yourself.
First, let's talk about general information. At the moment, there is no single sample of the application we need, therefore, you can write it in any form, based on your own idea of this paper.
Note! True, in some companies management provides a sample of this statement, so you can use it.
The application, as a rule, is allowed to be written in free form, since most often there is no established template
When drawing up paper, keep track of the following: the composition and content must meet certain standards of business documents. Therefore, you need to include the following components in the paper:
- at the beginning write information about the company where you work and about the applicant;
- in the main part, write down the request for replacement years;
- in the last part, write down the list of attached documentation (if any), indicate the date and sign.
There are no criteria for writing a document and its execution - thus, you have the right to draw it up by hand or print it out. For the printed form, you can use a simple blank sheet of paper of a suitable format (usually A4 or A5), but you can also take the employer’s letterhead if the management has similar requirements.
The application must indicate a list of attached documentation
Note! You must write the document in two copies. You leave one with your boss, and take the second for yourself. Naturally, a note is required that the authorities received a copy of the application from you.
How to write an application correctly?
As we have already said, there are no uniform requirements for text and design. You can simply write the application with a pen, or you can print it out and then sign it. The choice here is entirely yours.
It is very important to make two copies of the official paper, because you give one to your boss, and keep the second for yourself (you should put a note there that you received one of the copies).
At the top there is information about who will receive your application - the name of the company, the name of the boss’s position, his full name. All this is written in the dative case.
The application must indicate the name of the company, full name of the boss
Then leave some space down and in the same part of the paper indicate who is the author of the application - your position and full name. The above information is written in the genitive case.
In the center of the sheet, write the name of the document - “application” (in small letters).
Procedure for submitting an application
An employee has the right to submit an application for a change of years to calculate sick leave to the accounting department in several ways:
- give personally to a company employee;
- send by registered letter with acknowledgment of receipt;
- give to a company employee with the help of your legal representative. By the way, do not forget that such a citizen must have a power of attorney certified by a notary, and the right to transfer documentation must be stated there. Note that in most cases this norm is not taken into account.
You can submit your application in different ways: in person, by registered letter or through your representative
A person can also send an application or a scanned version using email. True, it is clarified here that this letter must be secured with an electronic signature so that it is clear who the author of the letter is.
Note! There are times when HR employees do not want to consider this type of application because, in their opinion, the document should be signed manually and not electronically.
Calculation rules
The volume of material support is calculated based on the average salary of a working citizen with insurance. The two calendar years preceding the occurrence of the insured event are taken into account.
During the replacement, when calculating sick leave, the following very important criteria must be observed.
The benefit amount is calculated based on the average salary for two years
When an employee declares that he is unable to continue to perform his job duties, the accountant must write down the amount of financial assistance intended for this citizen and find out the calculation period. In the 19th year, the 17th and 18th years are taken into account. The accountant analyzes the employee’s salary for a given time period, and then adds the resulting figures. Such manipulations help to identify the volume of total material allowance.
Note! The settlement period is up to 730 days.
When calculating financial assistance for sick leave in the 19th year, the 17th and 18th years are taken into account. The limit on insurance premiums during that time period was as follows.
| Year | Maximum amount of insurance premiums |
| 2017 | 755 thousand rubles. |
| 2018 | 815 thousand rubles. |
The largest amounts of monetary support are calculated based on average earnings per day. The figure in this case is 2150.68 rubles.
Let's use the following formula: (755 thousand rubles + 718 thousand rubles) / 730 days.
The payment amount can be calculated using the formula
The calculator below will help you calculate the amount of benefit for one day.
Go to calculations
If it is determined that the employee’s total income is higher than the existing limit of insurance payments, then the limit is taken as the basis. Information exceeding this is not taken into account.
How to replace years when calculating sick leave in 2020
In 2020, when calculating sick leave, the replacement of years worked is of paramount importance, because depending on the length of insurance, sick pay is reimbursed. One mistake and the employee will be paid less; if more, then you will have to deal with the return of funds. And all this is money from the state budget, for which they will demand to the fullest extent of the current legislation.
How is the insurance period recorded correctly? The main reference point is the date of occurrence of the insured event. The last day of the insurance period is the day preceding the onset of the disease, secured by a certificate of incapacity for work. Let’s say a worker fell ill on April 2, 2020, then the length of service is calculated as of April 1, 2020.
Calculation specifics
Management should not voluntarily change the years of the calculation period, even if such adjustments will benefit the employee. Therefore, if you want to go to court, you must have written evidence with you that you sent a request to your superiors to change the years when establishing benefits. For example, you can do this.
- Write about your desire for replacement years in the application for benefits and ask your boss to make a note about the provision on a copy of this paper.
- Draw up a separate application for replacement years and ask your superiors to put a mark on it and on the application for benefits.
- Send the papers by registered mail with an inventory, which states that the boss should receive an application for benefits with a request to replace the years (year) of the required period.
- Do not forget to issue a receipt for accepting the papers - it must be signed by the boss in the future. Write there that the authorities accepted your application for benefits, where you made a request to replace the years of the calculation period.
The boss must sign the application for change of years
Note! The paths are completely different, the only important thing is evidence that the very fact of the request took place - the court needs this.
Let us point out that when calculating financial assistance for pregnancy and childbirth and child care, the days that were in the time periods are removed from the number of calendar days in the calculation period:
- temporary inability to perform work duties (sick leave);
- maternity leave;
- maternity leave;
- other time periods established by law.
Money received by a citizen during the named periods (that is, the amount of material assistance) is not yet accounted for.
The calculation does not take into account funds received by a citizen during periods of incapacity for work, vacation under the BiR, etc.
Please note that days that fall within the calculation period and fall on paid leave (provided annually or additionally) are not excluded from the sum of calendar days in the calculation period.
Situation. A woman works as a passenger carriage conductor. In 2013, she worked from January 1 to January 4, she had days off on January 5 and 6, and on January 7 the employee went on maternity leave, after which she went on maternity leave. She returned to her workplace on January 1, 15. If you do not replace the year of the calculation period, when calculating financial support for pregnancy and childbirth and / or child care assistance in the 15th year, the period from January 7, 13 to 31 is removed from the calendar days of the calculation period (which fell on the 13-14 years) December '14.
In other words, the average amount of money received per day to calculate financial support is calculated on the basis of a woman’s wages for 4 days worked (from January 1 to January 4, 13), divided into 6 calendar days (from January 1 to January 6, 13 ), during which she was not on maternity or maternity leave to care for the baby. Amounts of cash assistance should not exceed the highest thresholds approved by law.
If at least a day was worked in a certain calendar year, it will also participate in the calculation
Let us explain: in cases where you were previously on maternity or childcare leave, then during a subsequent pregnancy it is not always reasonable to ask your boss to change the years of the pay period.
Note! Note that such rules (regarding the removal of calendar days from calculation periods) do not apply to calculations of financial assistance for temporary inability to work, therefore, when assigning this type of benefit, changing the years of the calculation period is often quite reasonable.
Samples
Let's look at examples of applications for replacement of calendar years, written for the purpose of calculating average earnings when applying for financial assistance for temporary disability, pregnancy and childbirth, and child care. Such papers are attached to the application for the provision of the appropriate benefits!
A sick leave certificate must be attached to the application.
Sample one
General Director of Astra LLC
Petrov P.A.
From Natalya Valerievna Vasilyeva
Passport series xxxx, number xxxxxxx, issued by the Federal Migration Service of the Russian Federation
for such and such region in such and such area *date of issue*
Address: zip code, region, city, street, house and apartment number
Actual address ****: zip code, city, street, house and apartment number
Position: salesperson
statement.
Based on the first part of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity,” I ask you to calculate my maternity benefit for the period from December 1, 2014 year to April 19, 15, taking into account the following year.
In the period from August 10, 12, to December 27, 13, I was on maternity leave, and then on parental leave until the child reached the age of three.
Therefore, I ask you to change the calculation period, specifically: calculate the amount of benefits for me based on my salary for the 10th and 11th calendar years.
“date” month year __________/Vasilieva N.V./
You can use sample statements to avoid mistakes.
Sample two
General Director of Kuvalda LLC
Petrov A.A.
From Alekseeva Daria Mikhailovna
Passport series xxxx number xxxxxxx, issued by the Federal Migration Service of the Russian Federation
for such and such region in such and such area *date of issue*
Address: zip code, region, city, street, house and apartment number
Actual address ****: zip code, city, street, house and apartment number
Position: junior salesman.
statement.
Guided by the first part of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity,” I ask you to calculate my temporary disability benefit for the period from December 1, 2014 to December 19, 14, taking into account the following year.
In the period from August 17, 11, to January 3, 12, I was on maternity leave.
Based on this, in order to calculate the average salary for the provision of benefits, I ask you to replace the 12th year of the calculation period with the 10th year and calculate the benefit due to me based on my earnings for the 10th and 13th calendar years.
“date” month year __________________ /Alekseeva D.M./
