Usually, individual entrepreneurs do not pay social security contributions, this is a voluntary matter. If you haven't paid, you can get Social Security benefits like for the unemployed:
But individual entrepreneurs are not unemployed and can receive more. To do this, you need to conclude an agreement in social insurance and pay an insurance premium.
For early registration for pregnancy this year they give 613.14 rubles. And for pregnancy and childbirth - more than 35,000 rubles. With this money you can buy a stroller and every little thing for the child.
To receive benefits next year, you need to draw up an agreement voluntary insurance in that. Therefore, if you are expecting a child in 2018, reach the social insurance in 2017. If the child is born this year, then, alas, the social insurance will not pay anything.
Find the social insurance office at the place of registration and be sure to call them to clarify the address. Social Security sometimes moves. You can also submit documents at the MFC or through the public services portal.
Take the following documents with you:
Make copies of all documents in advance: in social insurance they will be certified according to the originals.
Statement
IP registration certificate
List of entries in the USRIP
You will receive a notification after five days. Now - pay contributions, the amount is calculated as follows:
Social contributions: Minimum wage x 2.9% x 12.
The minimum wage is the minimum wage, we take its amount at the beginning of the year. From January 1 to July 1, 2017, it was 7,500 rubles, then it increased to 7,800 rubles. So for the calculation we take 7500 rubles:
Social contributions: 7500 x 2.9% x 12 = 2610 rubles.
You can pay the contributions in full or in installments, but the main thing is to pay them before December 31 of the current year. Then next year you will receive benefits.
The tax on IP on these contributions cannot be reduced. Talks about it tax code and Letter from the Ministry of Finance.
So you paid your social security contributions. You will now receive money for early registration, maternity benefits and monthly allowance on a child. You can also get sick leave, if anything, but this does not apply to the birth of a child.
For early registration you will receive 613.14 rubles.
The maternity allowance is more serious. If you have one child and the pregnancy and delivery are uneventful, you get sick leave for 140 days, and on it - an allowance. The amount depends on minimum size wages and the date of issuance of the decree. For a full month - full payment, for an incomplete one - in proportion to the days.
For example, a woman goes on maternity leave from August 14 to December 31, 2017. For August, she will receive money for 17 days, and for the remaining months - in full.
August 7 800/31*17=4277 rubles
September — 7,800 rubles
October — 7,800 rubles
November — 7,800 rubles
September —7,800 rubles
All together 35,477 rubles.
If you subtract contributions to social security, assistance from the state is 32,867 rubles.
Monthly child care allowance- this is 40% of the minimum wage, 3120 rubles.
The maternity allowance is paid on sick leave, so you cannot work at this time. True, social insurance does not give an answer to what will happen if money is credited to the account during the sick leave by decree. They don't seem to know either.
During the decree, if the individual entrepreneur does not work, you can not pay insurance premiums to the Pension Fund and the Medical Insurance Fund.
In order not to pay contributions, after the birth of a child, go to the Pension Fund with an application and documents:
If at least one payment comes to the account, you will have to pay all insurance premiums.
If the expectant mother is employed at an individual enterprise, of course, she is concerned about the question of whether maternity leave is paid to IP workers. The legislation establishes that all working women receive these benefits, however, the amount of payments will differ significantly. Thus, this kind of compensation is also due to this category of employees, provided that the individual entrepreneur transferred contributions to the Fund for the employee social insurance.
First of all, it is necessary to determine what maternity leave is for an individual entrepreneur, since this concept itself is often interpreted in different ways and is not always true. So, maternity leave, or decree, is a period when a woman is released from her work duties due to disability caused by pregnancy and subsequent childbirth. That is, in fact, this includes only a strictly established interval of time before the birth of a child and a certain period after his birth.
The duration of this type of vacation may vary, as it depends on some circumstances:
This type of leave is provided on the basis of a sick leave issued by a polyclinic at the place of residence or another medical organization where the employee who is expecting a child is registered. The amounts of the corresponding payments for individual entrepreneurs are calculated based on the average daily earnings of the employee, the billing period and the duration of the vacation.
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It should be noted one very important point: maternity IP for an employee is paid only if the employer transferred insurance premiums for him to the FSS. That is, if an employee was registered in full accordance with the Labor Code of the Russian Federation, he, as a rule, has no problems with receiving payments for pregnancy and childbirth.
In the event that a woman herself is the owner of a business, she has every right not to pay insurance premiums to the FSS for herself, but at the same time she will not receive any maternity benefits, since the allowance is paid from this fund, the funds of which are formed from deductions from enterprises and organizations.
In order to be guaranteed to receive these payments, a woman entrepreneur, before going on vacation due to pregnancy and the birth of a child, must pay fixed insurance premiums to the Social Insurance Fund on a voluntary basis during the year. Moreover, the more these voluntary contributions to the FSS are, the more compensation she will receive after childbirth, but no more maximum size established by law. The amount of contributions that an individual entrepreneur must transfer for himself depends on the minimum wage. This amount can be paid in parts, or you can immediately, the main thing is that it be paid before the end of the billing year.
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When determining what the payment of maternity IP to an employee will be, data are taken for the previous two years worked. This includes only fully worked and fully paid days. All sick days and vacations are not taken into account. If an individual entrepreneur who is expecting a child is herself the owner of this enterprise, there will be fewer problems for her, since she could not have been issued disability certificates. If an employee of an individual entrepreneur has worked at another enterprise for the previous two years, these data are also taken into account when calculating the amount of payment for pregnancy and childbirth.
As for the size of the allowance itself, the IP pays maternity leave to employees, as mentioned above, based on their wages for the previous two years. If the owner of the IP herself goes on maternity leave, the calculation of the value of the allowance is calculated differently, since the woman does not receive wages. For such women, the amount of income for billing period. This amount is divided by the number of full days worked during this time.
The maternity allowance is paid as a one-time payment after all Required documents will be submitted to the FSS. Minimum and maximum payout maternity IP to an employee is strictly regulated. Maternity payments in this case must be within the minimum and maximum values established by the state.
After the woman submits all the necessary documents, she has the full right to receive cash benefits. But that's not all. In addition to this amount, if the pregnant woman is registered with a medical institution no later than 12 weeks of the term, she will also be given lump sum for early registration. The amount of this payment in 2016 amounted to 543.67 rubles.
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For the correct execution of the decree and the subsequent receipt of appropriate payments to an employee of an individual entrepreneur, in the general case, the following steps must be performed:
Some IP employees have the opportunity and desire to continue working after the birth of a child even before the end of the leave to care for him, but they are not sure whether the owner of the IP will agree for them to go to work.
It should be remembered that even if an employee of an IP after the birth of a child went on parental leave, she has the opportunity to return to work, while working part-time or part-time and receive at the same time compensation for caring for the baby. Moreover, the owner of the IP has no right to terminate the employment contract with such an employee.
So, the question of whether an individual entrepreneur pays maternity leave to an employee has an ambiguous answer. If the IP listed insurance payments in the FSS, the employee will receive maternity benefits. Otherwise, in accordance with the law, she is not entitled to these compensations.
Every woman, going on maternity leave, receives appropriate payments. However, in the case of entrepreneurs who pay maternity IP, many representatives of small businesses are interested.
Entrepreneurship in Russian Federation very common. To support small businesses, new conditions are being created that can make doing business understandable and convenient. Nowadays, it is not necessary to have special knowledge in the field of accounting in order to be a successful entrepreneur and report correctly to the tax office.
The easiest solution for those who plan to start their own business is to register as an individual entrepreneur. In Russia, for IP created good conditions. For example, a choice between several taxation systems is allowed. Each individual entrepreneur has the opportunity to use the simplest or most advantageous system for a particular case.
Given all the benefits that registration as an individual entrepreneur provides, it is not surprising that this is the most popular type of legal form in the Russian Federation. Often, women also start their own businesses. For them, the rules of doing business are no different from those provided for the representatives of the stronger sex.
Nowadays, it is considered quite normal for a woman to have her own business. Among the representatives of the beautiful half of humanity there are a lot individual entrepreneurs, therefore, it does not surprise anyone when a woman pulls a seemingly unbearable burden. Statistics show that in some situations, ladies are much better at solving certain problems.
However, even a businesswoman first of all thinks about her family. Among individual entrepreneurs, there are many who go on maternity leave to care for a baby. In such a situation, the IP has a lot of questions. First of all, this concerns maternity payments, because it is not immediately clear whether the maternity allowance is due for individual entrepreneurs.
Women who are registered as individual entrepreneurs often worry about the state payments they are entitled to. This is especially true for maternity benefits and how to get maternity IP.
The answer to this question is extremely simple. If an entrepreneur pays contributions to the Social Security Fund, he can count on assistance from the state in certain cases. This includes those situations when a woman goes on maternity leave to take care of a baby until he reaches 1.5 years.
AT Russian legislation there is no rule that would oblige individual businessmen to pay contributions to the Social Insurance Fund for themselves. Everything happens exclusively on a voluntary basis, but insurance provides many advantages, so experts recommend not to refuse it. There are a lot of options for reimbursement for IP. If the entrepreneur paid contributions to the Social Insurance Fund, he is also entitled to payments due to temporary disability, and compensation for pregnancy and childbirth, as well as maternity benefits. For this reason, it is especially recommended for a business woman to pay insurance premiums.
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Terms maternity leave for individual entrepreneurs are no different from those offered to women who are not engaged in their own business. A woman who is registered as an individual entrepreneur has the right to apply for maternity and child benefits, like any other young mother. Payments are guaranteed if there are payments on insurance premiums to the FSS. Today, for individual entrepreneurs, insurance is 2.9%. Based on this percentage, the entrepreneur can independently calculate how much he needs to pay for the year.
To correctly calculate the amount of social security contributions, it is necessary to add up all wages for the current year, and then multiply the amount received by the percentage indicated above. If a businessman is in the status of an individual entrepreneur not for the entire calendar year, the actual time worked is taken.
Payment of insurance premiums must be made before the end of the current year. This is very important, otherwise the woman will not be able to receive maternity benefits next year.
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As mentioned above, a woman registered as an individual entrepreneur can count on maternity payments if she made payments to the FSS during her work in the amount established by Russian law. That is, not everyone can count on receiving monthly benefits before the child turns 1.5 years old.
However, there are a number of payments from the state that apply to absolutely everyone, including business women who do not pay insurance premiums. In any case, the Social Insurance Fund will pay money if a woman registers with a medical institution for early term. The amount here is small, and its size is 613.14 rubles. Also, a woman who is engaged in entrepreneurial activities, in without fail lump-sum payments at the birth of a baby. In 2017, young mothers can count on a slightly larger amount than before. Now the birth allowance is about 16.35 million rubles. This figure has increased by 838 rubles compared to the previous year.
The process of applying for a child care allowance for an individual entrepreneur is no different from a similar procedure for unemployed young mothers and those who are officially employed at a state and private enterprise.
In order to receive the due payments, it is necessary to provide the FSS employees with a number of documents.
Women who are not registered with the Social Security Fund may receive some other compensation, depending on the situation. For example, in the Russian Federation there are a number of payments accrued and made by regional authorities. The amounts differ. The numbers also vary depending on the number of children in question.
For large families provides not only additional monetary compensation, but also various benefits and special credit terms. In addition, the wives of servicemen, including those who conduct individual entrepreneurial activity.
Regardless of whether payments are made to the FSS or not, a young mother can receive child benefits until he is 3 years old. But the amount here is such that not everyone wants to spend time on paperwork. At the moment, the amount of the allowance is 50 rubles.
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It is immediately worth noting that business women must submit a package of papers to the branch of the Social Insurance Fund at the place of the main registration of the IP. This provides an application filled out according to a certain model, and a number of documents, which include a certificate of completion of the registration procedure as an individual businessman, a paper confirming the registration of an individual entrepreneur in tax office, the original and a copy of the civil passport. It is advisable to have both photocopies of papers and their originals with you so that social service employees can verify them. If it is not possible to provide original documents, copies must be certified by a notary.
It is advisable for a woman who owns her own business, that is, she is an individual entrepreneur, to pay insurance premiums to the FSS in order to be able, if necessary, to receive maternity payments and other benefits related to temporary disability. However, as mentioned above, for this, you first need to pay a certain percentage to the state. But even here everything is not so simple, because in order to be able to make payments, you need to go through the registration procedure with the Social Insurance Fund. Thus, a business woman gets the opportunity to receive insurance, according to which she will receive monthly maternity benefits.
At the same time, you need to pay attention to the fact that a woman will be able to receive compensation only if she made payments for the past year. If contributions were received by the FSS only in the current reporting period, IP benefits are not allowed. Therefore, a business woman must take care in advance of securing the monetary compensation due to her until the child is 1.5 years old.
Russian law does not oblige a female entrepreneur to pay insurance. However, the law on compulsory social insurance does not include a business woman in the list of persons who are entitled to state maternity payments if there is no agreement with the FSS.
In order to receive monetary compensation, the expectant mother, registered as an individual entrepreneur, is obliged to pay fixed contributions to the Social Insurance Fund on time. As a rule, payments are made until December 31, 1 time per year. If this condition is met, a woman becomes entitled to maternity benefits from January 1 of the next year.
In order not to lose the opportunity to receive additional compensation, a woman must register with a medical institution for up to 12 weeks. In this case, she can count on a one-time allowance in the amount of 613.14 rubles.
23.08.2019
There is a category of citizens for whom the payment of B&R benefits has a number of features. These are women who are self-employed.
A pregnant woman - an individual entrepreneur can go on maternity leave only if she decides to temporarily stop doing business.
Important! The termination of the activity of an individual entrepreneur is an important and main condition for obtaining maternity leave and paying appropriate benefits.
In this case, the IP must take into account several nuances:
Speaking about whether a female IP 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 payments.
To apply for benefits, it is necessary to take a number of measures in advance of pregnancy. Namely, register with the FSS and pay contributions voluntarily for the past year, only under this condition is it possible to receive a payment for pregnancy and childbirth.
As for parental leave, it can last 3 years. it can be both the mother and the father of the child. It doesn’t matter if the woman is registered with the FSS or not.
If there is no registration with the fund, social security pays a monthly allowance for individual entrepreneurs as unemployed in the minimum amount during the first 18 months of life.
After this date material amount becomes insignificant and amounts to only 50 r. If there is registration, then the FSS will pay.
Self-employed women must prepare several documents when applying for maternity leave.
Documents for maternity leave are submitted to the FSS, these include:
It is important to remember that the accrual of financial assistance to a female IP is possible only if she transferred contributions to the FSS. This is due to the fact that this organization is engaged in financing this kind.
After the birth of the baby, the mother has the right to count on leave to care for the child 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 FSS for registration of care for up to 3 years:
In order for an individual entrepreneur to be able to receive maternity payments as a worker, she needs to pay contributions to the FSS, that is, voluntarily register and deduct the necessary amounts.
If this is not done, then the IP benefits are issued as an ordinary unemployed woman.
Maternity payments for individual entrepreneurs in connection with pregnancy, childbirth, raising a newborn for an individual entrepreneur who has paid social contributions:
Important! If social contributions are not deducted by individual entrepreneurs, then you can only receive a one-time and monthly payment at the birth of a child.
To receive maternity leave for pregnancy, the condition must be met - regular deductions of contributions to the Social Insurance Fund.
Employees with direct employers may not worry about this issue - in this case, the company's management automatically transfers the required amount to the Social Insurance Fund on a monthly basis. These deductions are used to pay benefits to those who work.
Things are different with women who are self-employed. This category of citizens is not obliged to transfer contributions to the FSS forcibly; only pension and medical contributions must be paid. Since social contributions are needed to assign payments in connection with the pregnancy and childbirth, the individual entrepreneur must make transfers to the FSS on a voluntary basis.
Payment maternity allowance for pregnancy and childbirth is possible only if the woman individual entrepreneur has fully transferred the necessary contributions to the Social Insurance Fund for the past year. She can do this monthly or once pay the entire amount at once. In this case, the money must be credited to the account of a state institution no later than December 31 of the last year.
That is, when applying for a vacation in 2019, you need to fully pay contributions to the FSS for 2018. The rate for paying IP is 2.9%.
The amount of insurance premiums depends on the size of the minimum wage. From 01/01/2019, it is equal to 11280 rubles. To calculate the amount of the voluntary amount transferred to the FSS for 2019, you must use the formula:
Social contributions for 2019 for individual entrepreneurs = 11280 x 0.029 x 12 months. = 3925.44 rubles.
If there are no voluntary contributions, the female IP will not receive the pregnancy benefit.
It was previously indicated that a self-employed woman can be charged only if she paid all insurance premiums in the previous year.
IP women who have paid everything properly can receive maternity ties with pregnancy in the minimum amount established for a year. You can see how the minimum size is calculated.
Important! In 2019 this species material assistance for pregnancy in the minimum amount is equal to the amount of 51919 rubles.
The specified amount of payment is due to mothers whose vacation duration is 140 days. With multiple pregnancy and a corresponding increase in the maternity period, this amount increases.
For the wives of servicemen and soldiers serving on an urgent basis, the state provides for the payment of additional benefits. Their accrual does not depend on whether the individual entrepreneur paid insurance premiums to the FSS or not.
To receive maternity benefits for pregnancy, it is best for female entrepreneurs to conclude an agreement with this government agency. The contributions to the FSS for the year are significantly less than the amount of benefits received.
In connection with the care of a newborn, the allowance is paid up to 1.5 years, its amount is minimal, depending on the order of birth. The first is paid 3,277.45 rubles, the second is 6,554.89 rubles.
The same goes for unemployed women. The amount of the payment is not affected by the fact whether the woman is registered with the FSS or not. It only depends on where you apply.
Documents are submitted:
For more information on the execution of a decree for individual entrepreneurs and the appointment of appropriate benefits, see this video:
An individual entrepreneur, having learned about pregnancy, can count on a number of maternity payments. Moreover, their list depends on whether the woman is registered with the FSS or not. In the first case go social Security contributions, from which the amount of the maternity allowance will be formed.
In any case, an individual entrepreneur can receive a one-time and monthly payment for a child, as an unemployed person. In this case, it is necessary to deal with documents in the FSS.
Pregnant women have special indulgences at work, they are protected and supported by the state. Payments are made from the social insurance fund. But the situation with an individual entrepreneur may change, since the individual entrepreneur himself is not entitled to receive benefits.
The laws of the Russian Federation do not clearly define whether an individual entrepreneur should interrupt his labor activity for the duration of the decree. There is no concept according to which a woman who has given birth or is pregnant should stop working and lose benefits while on official leave. The condition is valid even if the individual entrepreneur has no employees other than the owner himself.
IP and Decree
Note!IP and decree are concepts bound by law, since in fact a person must make payments to the FSS in order to receive a paid decree.
But if the entrepreneur has a need to suspend activities, he can do it. A pause in work is not a type of liquidation, since the break is taken for a certain time, and entrepreneurship does not stop forever. AT Pension Fund it will not be necessary to make transfers during the entire maternity leave with a suspended IP. But the rest of the payments will have to be made in the standard manner without benefits and concessions.
Important!The suspension of transfers to the FIU is valid only if the individual entrepreneur does not work. If the business operates in the standard mode, then you need to pay UTII and other fees according to the established rules, including transfers to the FIU.
IP taxes
In order for the individual entrepreneur to go on maternity leave, you must go with a sick leave to the nearest branch of the FSS, attaching required package documents for the application. This opportunity is valid only for those entrepreneurs who paid the FSS on a voluntary basis.
Note!Suspension of entrepreneurship is a woman's right, not an obligation. Therefore, to stop the case or not is a question decided by the IP itself.
Then the FSS will conduct an audit on the fact of maternity leave within 10 days after the application. Funds are paid by the 26th day of the next month after the verification. The choice of delivery of funds is chosen by the applicant himself. It can be postal or bank transfer, cash.
Regardless of whether an individual entrepreneur has subordinates, there will be practically no difference in the design scheme and in other aspects. But if an individual entrepreneur with employees stops doing business for a while due to a decree, then the entrepreneur is obliged to dismiss all employees and pay them all due salaries and compensations.
The legislation allows individuals who are individual entrepreneurs to take maternity leave and receive appropriate benefits for this. To do this, he will be required to draw up an application and submit it to the FSS for registration and receipt of funds in a fixed value. Voluntary registration leads to the possibility of obtaining insurance coverage only on the condition that the individual entrepreneur made contributions for the past year.
Important!The amount of social security is determined depending on the minimum wage.
To receive benefits, an individual entrepreneur must follow a certain algorithm of actions:
If an individual entrepreneur has another official place of employment, then he can choose how to formalize the receipt of funds from the state. The first is to apply to the FSS on your own. The second is to contact the employer.
Maternity payments to IP are divided into two groups:
Additionally, state and federal benefits are paid.
Mother's allowance
You can not receive payments in several cases:
The insurance obligation in the FSS is forced. Due to the absence of an employer, a higher person or accounting department will not be able to send documents for individual entrepreneurs. Therefore, the entrepreneur will need to independently contact the FSS, concluding an appropriate agreement. A similar situation occurs with persons who are defined as self-employed.
Can an individual entrepreneur without registration go on maternity leave? No, since it is impossible to confirm the fact of transferring funds to the fund.
Additional Information! There is no need to register with the FSS if the individual entrepreneur has another official place of work. Then, in order to receive payments from the social fund, he can apply to the employer with a corresponding request.
An employee working for an individual entrepreneur is a full-fledged labor unit. If a citizen is officially employed, then an employment contract was signed with him. It is this document that is a full-fledged basis that can be used to obtain leave during pregnancy. The entrepreneur will not have the right to refuse the application.
But an important condition is to obtain information about income, because it is they who affect the payments that a citizen will receive during the decree. Data for 2 years are taken for calculation. If the employee does not work in the company for a full period, then certificates of wages from a previous job.
In order for an individual entrepreneur to be able to go on maternity leave, he must correctly carry out the appropriate procedure. The process is the same as in other cases of labor relations between the employee and the employer. The obligation to calculate the amounts when entering the decree is imposed on the entrepreneur or accountant himself. The source of funds is the IP wallet.
An important rule is the package of required documents. In the FSS for further exemption from work, you must submit:
Help from the place of work
In this case, it is necessary to take into account the nuances that affect how an individual entrepreneur receives maternity leave:
When determining the amount of payments, the responsible person must analyze the income received by the employee over the past two years. In cases where the period of work is less than two years, the employee must submit income statements and relevant reports at the request of the entrepreneur. The individual entrepreneur will receive the funds paid to the employee in the decree at the expense of the FSS. In 2018, already in some regions of the country, another scheme began to operate, when funds are received by a person on decree directly from the FSS.
Additional Information! The legislation does not define restrictions on the amount of accrued payments.
The employer does not have the right to refuse to make payments if a standard employment contract is concluded between the individual entrepreneur and the employee. When applying for maternity leave, the employee must submit a sick leave certificate that confirms the position of the person. If the entrepreneur decides to fire such an employee during pregnancy, then the legislation will not allow the procedure to be carried out. Pregnant women are a socially unprotected segment of the population, therefore the state obliges employers to provide funds and keep an employee in the state throughout the decree.
Calculation of maternity
There is only one case when dismissal becomes possible - the expiration of employment contract if it had a matching item. But this is followed by the obligation imposed on the employer to offer the dismissed employee available vacancies. It will be possible to finally dismiss a person only if there are no places or if the woman herself refuses the offer.
Self-employment and maternity leave can be combined. Self-employed persons have the full right to receive payments from the FSS during the decree. But for this there is an important condition established by Federal Law No. 255. Payments are made only to those persons who made transfers in the past reporting year. Therefore, in order to receive maternity funds in 2021, you will need to sign an agreement and pay income for 2020.
To register, a self-employed citizen must apply to the FSS with an application, where there is a content with a request for the appointment of payments and attached documents. The registration code from the fund will be issued within 7 days. After receiving this code, all that remains is to pay for insurance.
Additional Information!The father can apply for government benefits. An important condition for this is the absence of a similar allowance for the mother of the child.
The determination of the amount of maternity leave pay depends on the minimum wage and the amount received as a benefit at the minimum rate. A decree for an individual entrepreneur is a completely legal right if a person made transfers to a social fund within last year. Also, the entrepreneur himself must make payments to employees who require maternity leave.
