January 20, 2022 · 5 min read
In accounting practice, the issues of documenting maternity leave and calculating maternity benefits are always relevant. We explain the step-by-step procedure.
Maternity Benefits 2024
Women on maternity leave receive assistance amounting to 100% of their average salary.Calculating the daily payment is simple: you need to divide the annual income (for the last 12 months) by the number of calendar days worked.
Female entrepreneurs receive payments, the amount of which depends on the Single Social Contribution (SSC) paid over the last year.
The calculation period does not include days when a woman did not work due to valid reasons, including:
- temporary incapacity for work;
- maternity leave;
- childcare leave until the age of 3 or 6 (based on medical indications);
- leave without pay;
- suspension of an employment contract due to war.
Maternity benefits are not subject to personal income tax (PIT).
Maternity Leave for Female Private Entrepreneurs
Women who are private entrepreneurs (FOP) are entitled to receive financial assistance in connection with pregnancy and childbirth, provided they have paid the Single Social Contribution (SSC).During maternity leave, a female private entrepreneur must continue to pay SSC.
The amount of assistance is determined by the duration of the leave and the amount of SSC paid. The higher the contribution, the larger the payment.
To receive assistance, you need to contact the Pension Fund branch at your place of residence and submit the following documents:
- an application-calculation indicating the amount of maternity benefits (the form is approved by the Social Insurance Fund for Temporary Disability);
- a certificate of incapacity for work;
- a certificate of SSC payment for the last 12 months (including the month of going on maternity leave);
- bank account number for receiving payments (2604 for entrepreneurs).
- passport,
- identification code (RNOKPP),
- employment record book (if available),
- extract from the Unified State Register.
Maternity Leave for Female Military Personnel
Women who are military personnel of the Armed Forces of Ukraine, the State Border Guard Service, the SBU, the Foreign Intelligence Service, other military formations, the State Special Transport Service, the State Special Communications Service, police officers, as well as officers and rank-and-file personnel of civil protection bodies and the State Criminal Executive Service, receive assistance in connection with pregnancy and childbirth at their place of service.The payment amount is 100% of the average monthly monetary allowance.
To receive payments, the following documents must be submitted at the place of service:
- an application indicating the start date of the leave;
- a certificate of incapacity for work.
How to Go on Maternity Leave Step-by-Step
Step 1. Forming an E-Sick Leave Certificate
When do you go on maternity leave? After 30 weeks of pregnancy, the employee contacts the medical institution where she is registered to obtain a certificate of incapacity for work with the reason "Pregnancy and Childbirth". The e-sick leave certificate is created in the Electronic Register of Incapacity for Work Certificates based on a medical conclusion about temporary incapacity for work.This certificate is automatically sent to the employer via the web portal of electronic services of the Pension Fund of Ukraine. According to Order of the Ministry of Health dated 17.06.2021 No. 1234, it can be submitted for payment seven days after the e-sick leave certificate is opened.
Step 2. Submitting an Application and Issuing a Leave Order
Based on the e-sick leave certificate, the employee submits a leave application, and the employer issues the corresponding order. If the application is submitted later than the e-sick leave certificate opening date, the period for which the benefit is accrued does not change, but the payments will be reduced. For example, if the application is submitted 10 days late, the benefit will be paid for 116 days instead of 126.Step 3. Decision on Benefit Assignment
The social insurance commission or an authorized person makes a decision on providing financial assistance based on the received documents. This decision is recorded in a Protocol, which serves as the basis for calculating the benefit.You can watch a short video about e-sick leave certificates on our YouTube channel "Biznesuy".
Step 4. Benefit Calculation
The company's accounting department calculates the benefit based on the submitted documents. Details of the calculation and taxation will be provided in separate publications.Step 5. Submitting Documents to the Social Insurance Fund
The accountant, along with the protocol, submits an application-calculation to the SIF with the employee's personal data and the benefit amount. The certificate of incapacity for work due to pregnancy and childbirth is paid by the Social Insurance Fund.
Step 6. Funds Received into the Company's Account
After the documents are processed by the Social Insurance Fund, funding is transferred to a separate, specially opened current account of the company.Step 7. Payment of Benefit to the Employee
After the leave ends, the employee either returns to work or goes on childcare leave until the age of 3. When is the first leave after how many months? Usually, after the completion of maternity leave, the employee has the right to go on childcare leave.Our specialists in payroll projects and HR outsourcing will help you with these questions.
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