A decree is a special leave. Its more official name is "for pregnancy and childbirth." The main meaning is to take care of the health of the child, as well as his mother. Some people also understand the decree as the leave that is given to care for the baby until the moment when he can go to kindergarten or even to school. But this is the wrong wording. A woman on maternity leave is directly a certain number of days before and after childbirth. It's regulated Labor Code and Federal Law No. 255.
To whom is the decree
In general, an ordinary vacation of this type, with all the due payments, in the same way as a decree after a decree, is due to almost all women in Russia. Moreover, this number also includes foreign citizens who temporarily or permanently reside in the country and immediately work. They have all the same rights as ordinary citizens. But this rule does not apply to those categories of mothers who are foreign citizens and yet they don't work. Among other things, the same applies to the citizens of Armenia, Kazakhstan and Belarus. It should be noted that the principle of payment is based on whether a woman works or not. The maternity calculator simply will not calculate anything in a situation where a pregnant woman has not been officially employed anywhere in the country up to this point. Another interesting feature is the fact that the father is entitled to part of the payments, but only on the condition that the mother does not receive them. AT this case the conversation is not about payments for pregnancy and childbirth, which in principle are not relied on by a man, but about the allowance that is paid up to the moment when the baby grows up to one and a half years. Here an important factor calculation is the work, or more precisely, the amount of wages. Accordingly, the higher they are, the higher the payment from the state will be.
Decree calculation
The amount can vary within a fairly wide range from minimum to maximum. These values vary from year to year, so for a particular period of time, the data should be refined. For example, in 2016, the minimum allowable amount is 28,555.40 rubles, and the maximum is 256,027.40 rubles. The same can be said about the decree after the decree. To calculate, you first need to determine the average wage for desired period. In this case, the amount should not exceed those figures that are established by law based on the maximum value of the base. It is also the basis for calculating payments for pregnancy and childbirth for those categories of the population that are this moment does not work. This base also has different indicators from year to year. For example, if you receive this money in 2017, you should take into account the bases for 2 recent years. In 2015, it was 624,000, and in 2016 - 711,000 rubles. As a consequence, they are added to each other and divided by the number of days in two years (730 or 731, depending on whether the year was a leap year or not). As a result, we get the maximum allowable amount of 1828.77 rubles per day. But this is a fantasy that is practically unattainable for most women. The minimum allowable wage is usually taken into account and total amount for all 140 days of such a vacation it will be almost 10 times less. For example, in 2016 it will amount to 28,554.40 rubles.
Timing and duration
The total period of the decree, which the maternity calculator may require for an accurate calculation, ranges from 140 to 194 days. This should be looked into in more detail. So, almost all women are given exactly 70 days of vacation until the moment of delivery. The exception is those representatives of the weaker sex who are pregnant with several children at once. In this case, the whole 84 days will be given before the birth. Further, immediately after childbirth, the rest period will also be from 70 to 110 days. The very minimum is provided to those ladies for whom everything went according to plan and without complications. It also takes into account how many children were born at the same time. If one, then the period will be 70 days. If 2 or more - 110 days. Separately, it is worth mentioning those cases when there were complications during childbirth. There are already 86 days for rest. In total, with the most favorable outcome for a woman and the birth of 1 child, 140 days in total will be given. If there were complications general term will be 156 days, but if two or more children were born, regardless of whether there were problems or not, as many as 194 days of vacation are required. The decree immediately after the decree in this regard is practically no different. In principle, it is impossible to give birth immediately after 140 (or even 194) days, so this question never arises.
Design features
There is a specially developed procedure, according to which it immediately becomes clear when they go on maternity leave. So, the first and one of the main documents is sick leave. It is issued by a medical institution around the 30th week of pregnancy (or the 28th, if all data indicate the possibility of having multiple children). The employer is obligated to pay. If there is none, or for some reason he does not have the opportunity to pay the required amounts (for example, bankruptcy proceedings are underway), then instead of him this is done by the authorities social insurance. Having received a sick leave, the company's management is obliged to issue a special order, the form of which is also thought out in advance (it is called T-6). After everything is formalized, the expectant mother can, with a clear conscience, go to rest and not worry about anything else. It should be noted that it is impossible to foresee complications during childbirth, if this does happen, you will need to additionally visit the place of work and write a statement, according to which the vacation will be slightly extended. There are no longer any special forms, so any kind of document is allowed that will not contradict the law.
Delayed maternity leave
After a woman has received sick leave, she may not immediately go on vacation. It is only a right, not an obligation. If the decree after the decree implies the onset of childbirth even before the moment when the parental leave has ended (this will be discussed in detail a little lower), then in this case we are talking about the same vacation from 140 to 194 days long. For example, there is a sick leave that starts on December 20. It ends, respectively, after 140 days. A woman may decide to go on vacation not from the specified date, but immediately after the New Year holidays. This does not mean that the rest will move a little. It’s just that the total duration will be less and will still end in a clearly fixed period. This is not practiced very often, but it is useful in certain situations. For example, if in recent months before childbirth, a woman receives a salary much higher than before.
Payout features
The question of how maternity pay is relevant for a fairly large number of women. General rule states that even if the income comes from different sources, you need to specify only one payout point, otherwise you will violate the law. So, for example, a woman worked at the same time in two different firms. She is obliged to name exactly the organization that will pay her the money, based on the choice that she has. When they go on maternity leave, such information is studied first of all (if it is really relevant for this situation). Having chosen the right company, with which it is easier and more convenient to communicate, a woman will receive the amounts due to her from there. And for the employer, the important information is that you can pay in advance for the next month or, if this is not possible, then the next month after the allowance is accrued. That is, in the first case, the company pays its own money, which is subsequently compensated by the state. In the second option, the company first waits for the amount to be accrued, and only then makes the payment.
Benefit
All of the above related directly to payments for pregnancy and childbirth. But there is also a special allowance, which is also due to mom (or dad) until the moment when the child's age reaches 1 year and 6 months. It is with how much they pay in a decree of this type and what features are taken into account here that most of the questions are connected. So, the general calculation and most of the factors here, in principle, practically do not differ, however, the payment does not occur immediately, but gradually, monthly, throughout the entire vacation period. For this leave and documents should be submitted immediately after the birth, but no longer than three months after the fact of their occurrence, otherwise this possibility disappears.
Second Decree
Let's imagine a situation where a woman successfully gave birth, applied for benefits and went on parental leave for a year and a half. A situation is quite real in which, towards the end of this period, she will have to give birth again. Many moms who want multiple kids prefer to have them close in age, so this sort of thing is not uncommon. In terms of payments for pregnancy and childbirth, there is no difference here, but in the case of benefits, there is. So, a person cannot receive two such payments at once. The later overlaps the earlier. For example, the age of the first child is only 1 year old. In theory, you can still receive money for 6 months, but if childbirth occurs, you should not postpone it and you should immediately apply for a new allowance. This is called decree after decree. As a result, six months of payments are simply lost. This is not very profitable, although in some situations just such an approach will allow you to get more money, especially since the amount of payments for the second baby is much larger.
How not to lose money?
Since not everyone can independently calculate how much they pay on the decree, and even more so figure out where and how it will be better money receive, you can do much easier. The second (or first) leave is reissued by the father, grandfather, grandmother or other suitable relative. He will have to leave work before the end of the "rest", but this, again, can be beneficial. Moreover, many people can quite successfully work at home, although with two children it is much more difficult. With this approach, the first payments continue to go to mom, and the second, for example, to dad. Nobody loses anything and everyone benefits. Especially if the second parent does not officially work and at the same time does not lose wages.
Second child after maternity leave
This is the simplest situation. Since maternity pay is strictly in fixed terms, immediately after going to work, you can safely give birth again and receive them all in full without any tricks and similar actions that are controversial from the point of view of legislation. For example, a mother gave birth, received a maternity benefit, issued an allowance and successfully raised a baby for a year and a half. After that, she went to work, where she stayed for another 3-4 months, and again went on vacation, having received all the same without any problems.
Results
The system of calculations and accruals is not very complicated and most parents simply do not need it. The bottom line is that if the employer calculates all payments, he will not be able to do anything not according to the law. And if this does happen, then in the end the money will still be received, and a fine will be imposed on the company. In the same situation, when the social insurance authorities pay for everything, you should not worry at all, the workers there have vast experience and everything is carefully rechecked several times. Again, even if an error occurs, because all people can make mistakes, the right amount will still be paid in one way or another. Decree after decree is no different in this regard, so if there is no particular desire to delve into the problem, then in general this does not need to be done.
The procedure for assigning and calculating the amount of maternity payments, which entered into force on January 1, 2011, involves the use of the rule approved by the Government of the Russian Federation for determining the amount based on the average wage based on the results of the two-year period preceding the year of maternity leave, or taking into account the established value minimum size wages (minimum wage, from January 1, 2019, set at 11,280 rubles).
Payments are due to all working women who take maternity leave, in the form of social insurance for temporary disability and in connection with motherhood. maternity leave paid as a lump sum and in total for the entire vacation period provided for by law.
The usual duration of a vacation is considered to be 70 calendar days before childbirth (in the case of multiple pregnancy - 84 days) and 70 days after childbirth, with the exception of possible complications during childbirth - 86 days, or at the birth of two or more children - 110 days (respectively, a total of 140, 156 or 194 days).
Accruals are made on the basis of a sick leave certificate presented at the place of work, which must be issued to a pregnant woman at a polyclinic (antenatal clinic) at an obstetric period of 30 weeks of pregnancy.
In addition to the disability certificate, an application for leave must be submitted to the accounting department at the place of work. A maternity allowance is assigned within 10 days from the date of application for its receipt, and payment is made on the next date of payment of wages at the enterprise.
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How are maternity pay calculated?
According to the amendments to the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood", from January 1, 2011, the procedure for calculating average earnings has changed, the value of which is used for calculation of maternity leave in 2019.
The amount of maternity benefits when leaving for the corresponding leave from the place of work is obtained by multiplying the received middle daily wage:
- when calculating maternity benefits - by the number of days on parental leave (140, 156 or 194 days),
- when calculating monthly allowance for child care - by the amount of 30.4 (average number of days in a month per year), multiplied by a factor of 0.4.
Attention
According to current rules, for the calculation of maternity payments, the average daily earnings are used, which itself calculated by formula: the earnings accrued for the previous 2 full calendar years must be divided by 730 (or by 731 if one year in the period under review falls on a leap year). The received average daily wage should not be less than the minimum daily wage established from the minimum wage ( 11280 rub. from January 1, 2019.
Taking into account the changes under the new law, amount of maternity payments in 2019 is calculated based on the amount of earnings accrued for 2 full calendar years preceding the year of maternity leave (respectively 2017 and 2018), divided by the number of calendar days for this period, excluding:
- periods of temporary disability paid for sick leave (general illness, injury);
- paid days off from work to care for a disabled child;
- exemption from labor activity employee, with the preservation of full or partial salary;
If a woman worked in several organizations before pregnancy, she has the right to apply for benefits in all places of work. However, in the future, monthly payments for a child under 1.5 years old will be carried out by only one organization. Payments are calculated based on average salary.
The minimum amount of maternity payments in 2019 and the maximum
According to this minimum size maternity benefits in 2018, taking into account the average daily wage calculated according to the minimum wage, is:
- RUB 43615.65 - with normal childbirth (140 days);
- RUB 48600.30 - with complicated childbirth (156 days);
- RUB 60438.83 - with multiple pregnancy (194 days).
These lows will increase from May 1, 2018- on order Vladimir Putin, by this date, the minimum wage should be brought to the level living wage, approved by the Decree of the Government of the Russian Federation for the 2nd quarter of 2017 (11163 rubles in accordance with Decree No. 1119 of September 19, 2017). In proportion to this (that is, by 17.6%) from May 1, the minimum maternity pay will also increase.
Attention
Maximum Benefit limited to the average earnings from which contributions are made to social insurance in case of temporary disability and in connection with motherhood (the so-called "insurance base").
Although in 2018 its size is 815 thousand rubles, when calculating benefits, the insurance base for the previous two years is taken - 2016 and 2017 (718 and 755 thousand rubles, respectively), based on which the maximum amount of maternity payments are now:
- RUB 282,106.70 - during normal childbirth;
- RUB 314,347.47 - with complicated childbirth;
- RUB 390,919.29 - with multiple pregnancy.
How much else do they pay on maternity leave and up to 1.5 years monthly?
- Women who are registered with a polyclinic or women's consultation up to the 12th week of pregnancy, are entitled to receive a one-time assistance of 628.47 rubles. - subject to the presentation of a relevant certificate from a medical organization on early registration of the expectant mother.
- In addition to this, one of the parents (mother or father) at the place of work is also paid a one-time allowance at the birth of a child, amounting to 16,759.09 rubles from February 1, 2018.
- At the end of the decree, parental leave is calculated with the right to receive a monthly allowance for up to 1.5 years - in the amount of 40% of the average salary, but not lower than that established by law minimum amount:
- RUB 3788.33 for the first child (40% of the average monthly salary when calculated according to the minimum wage = 9489 rubles);
- RUB 6284.65 - on the second and subsequent.
Attention
You should know that when several children are born at the same time, the above are made for each child (first, second and subsequent). The condition for obtaining is the presentation to the accounting department at the place of work of a birth certificate (original) obtained from the registry office, as well as references from work the second parent about non-receipt of a one-time and monthly allowance.
How to calculate maternity leave in 2019 (example and online calculator)
Consider the situation when a woman goes on maternity leave in January 2018 for a period of 140 days (normal pregnancy and childbirth without complications).
In this case, when establishing maternity benefits (benefits for pregnancy and childbirth, for child care), taking into account the approved calculation rules, income for the full years of 2016 and 2017 will be taken into account:
- Revenue for 2016 amounted to:
- salary - 150,000 rubles;
- vacation pay - 14,000 rubles;
- sick leave - 6000 rubles. (14 days).
- Income for 2017:
- salary - 200,000 rubles;
- vacation pay - 17,000 rubles;
- sick leave - 3000 rubles. (5 days).
Attention
Based on the above data, it is possible to calculate the amount of established maternity payments, using the formula:
- maternity allowance:
(150000 + 14000 + 200000 + 17000) / (366 + 365 - 14 - 5) × 140 = RUB 74915.73 - allowance for caring for a child up to 1.5 years:
(150000 + 14000 + 200000 + 17000) / (366 + 365 - 14 - 5) × 30.4 × 0.4 = RUB 6506.97
Since the received benefits are higher than them and do not exceed the maximum amounts of payments for 2018, they will be accepted for accrual at the place of work or directly to the FSS. And parents will only have to wait for the transfer of funds.
Maternity payments in 2019 to a non-working mother
The norms of the current legislation provide for the payment of benefits for pregnancy and childbirth and benefits for registration in the early stages of pregnancy the following categories of unemployed:
- Women fired within twelve months preceding the day of their recognition in in due course unemployed due to:
- liquidation of organizations;
- termination individuals activities as individual entrepreneurs (IP);
- termination of powers by private notaries or termination of the status of a lawyer;
- termination of activities by other individuals whose professional activity subject to federal law state registration and/or licensing.
Attention
The maternity allowance for these categories of citizens is set at the minimum fixed size(since February 1, 2018 - RUB 628.47 per month or 2888.73 rubles. for 140 days of decree).
- Women in full-time education in educational organizations various types(organizations of higher and additional vocational education, scientific institutions, training and production facilities, etc.). Maternity allowances are established for them at the place of study and are paid in the amount of the scholarship.
In addition to the above, these categories of the unemployed (as well as in general to all unemployed persons, not subject to compulsory social insurance in case of temporary disability and in connection with motherhood) in the bodies of the Social Protection of the Population it is necessary:
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Maternity Calculator
Maternity Calculator online calculates the amount of three maternity benefits: by average earnings, minimum and maximum . The result changes automatically as you enter data.All rules, limits, regional surcharges and situations are taken into account in the online calculator. Help increase benefits due to explanations, replacement of years, exceptions of "zero" days.
Your experience (for life)
Need to specify lifetime experience. It doesn't matter if it was interrupted or not.
A full calculation of maternity is possible only if the experience for a lifetime is more than six months. Otherwise - the calculation of the minimum wage.
The unemployed will be able to receive only 2861.32 ₽ from RUSZN (SOBES). It doesn't matter if you have experience. Even if before that there was a very long experience. Women who left less than 30 days ago can receive "full maternity leave", but only if they left for special reasons.
If a less than six months of experience or a woman is currently unemployed, then salary certificates are not needed.
Full settlement / Minimum / Maximum.
Length of maternity leave
How long does maternity leave last?
Depending on how the pregnancy proceeds, the duration of the sick leave may be different.
Also, a woman has the right immediately after giving birth to interrupt her maternity leave and go on parental leave (therefore, the numbers are indicated before + after).
- 156 days (70+86), ;
- 156 days (0+156) - .
- 194 days (70+124), ;
- 160 or 176 days -;
Decree release date
From 07/01/2017 to 12/31/2017 from 01/01/2018 to 04/31/2018 from 05/01/2018 to 12/31/2018 from 01/01/2019 to 12/31/2019 from 01/01/2020 to 12/31/2020
Minimum wage: 12130 ₽
The date you start maternity leave determines which minimum wage will be used for the minimum maternity pay, as well as which two years you can take. After all, you cannot take the current year.
The date of exit on maternity leave is determined exclusively by the sick leave. It cannot be changed by statements.
Salary and income
The amounts of sick leave, maternity and child benefits are never included in this calculation.
These amounts are taken into account in the maternity calculator. Above this amount, income cannot be (you will not be able to enter), because. it does not pay contributions to the FSS. For example, for 2018, such income cannot exceed 815,000 rubles.
Estimated years
They take two years preceding the year of maternity leave (in 2018, this is from January 1, 2016 to December 31, 2017). At the same time, for the choice of years, the date of the start of the sick leave is important, and when the birth is not important. You can only take a full year from January 1 to December 31. You cannot select two identical years in the online calculator. It is impossible to take into account the year of maternity leave.
for a child or on maternity leave (at least one day), then, if desired, in the maternity calculator, you can replace years (one year) with previous years (year) (). You cannot replace years for other reasons (for example, if you did not work). In this case, you can only replace the previous year. Any years cannot be taken for replacement.
For example, a woman goes on maternity leave in 2018. Prior to that, she was on maternity leave 2015-2018 for 3 years. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.
If the whole year is on vacation?
Excluded days
Count by day average earnings. The fewer days the better. If not excluded, they take 730-732 days (sum for 2 years). It is not advisable to completely exclude days. In the absence of days, the calculation is "Minimum".
When calculating maternity and child benefits, the number of days can be reduced. You can exclude:
ordinary sick leave parental leave;
downtime due to the fault of the employer etc.).
No other cases can reduce the number of days in the calculator. And if, for example, a woman worked for only a year out of two accounting years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.
Excluded days:
From 0 to 730 (365 + 365). Integer.
Number of days to calculate: 730
results
If there was no income or no days to calculate, then calculation will be minimal..
If the calculation is less than the minimum amount. Get the minimum. You don't need to provide salary slips.
You won't be able to get above the maximum either. There is a maximum for each selected year.
By salaryNo income ₽() 0 (salary for 2016 + 2017) ÷ 731 (calendar days) = 0 ₽ (average daily earnings) 0 (average daily earnings) × 140 (length of maternity leave) = If there are no days for calculation, then they will pay a minimum of ₽ If there was no income, then they will pay the minimum |
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Calculation of the minimum amount: Calculation of the maximum amount: |
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| website/kz/dekretnie.php?stj=1&dnid=140&data=191&zan=1&zanst=1&rk=2&rkpr=30&zp1=0&god1=2017&zp2=0&god2=2018&dnir=0&dnid2=1 |
What is maternity?
maternity leave- this is a one-time allowance for pregnancy and childbirth (at least 51,380 rubles in 2018). Maternity leave is issued by the FSS on sick leave for a period of 140 to 194 days. For calculation, take the average earnings for two calendar years. Only the mother can receive maternity benefits.
Such a sick leave is given immediately (and paid in one amount) for the entire period and is not divided into parts.
Minimum (according to the minimum wage) - 55,830.6 rubles (from January 1, 2020); 51,918.9 (since January 1, 2019); Maximum - 322,191.80 (in 2020); 301,095.20 (in 2019).
Duration
- 140 days (70 days before due date and 70 days after) in uncomplicated pregnancy;
- 156 days (70+86), if the birth went with complications or the baby;
- 156 days (0+156) preterm birth (between 22 and 30 obstetric weeks).
- 194 days (70+124), if several children are expected to be born;
- 194 days (84 days before the birth of the child and 110 after), if several children suddenly appeared;
- 160 or 176 days maternity leave in the Chernobyl zone or in another zone of contamination;
Mothers who are entitled to a pregnancy and childbirth allowance, in the period after childbirth, are entitled to receive either a pregnancy and childbirth allowance or a monthly childcare allowance from the day the child is born (255-FZ Article 11.1).
Deadline for maternity leave
Mothers go on sick leave for pregnancy and childbirth most often at 30 weeks. At 28 weeks they leave if the birth of several children is predicted.
By the date of issue on the decree, the allowance is considered. It is especially important if the sick leave opens in late December or early January.
The exact date of maternity leave is determined solely by the doctor on the sick leave. Nothing can change this date.
Calculation of maternity
- Minimum
- Calculation based on average earnings for 2 years (by calculation)
- Maximum
Minimum > By salary > Maximum
Maternity pay will be paid to you according to average earnings, but not less than the minimum and not more than the maximum.
Minimum Calculation
The minimum amount of maternity is considered very simple.
Here is an example of a minimum for standard conditions in 2018:
Minimum wage on the day the sick leave is opened (11163) × 24 (months) ÷ 730 (calendar days for 2 years) × 140 (duration of maternity leave) × 1 (rate at work) × 0% (district coefficient) = 51380.38 ₽
The regional coefficient can be viewed.
To calculate the minimum always take 730 days
| Minimum maternity leave (duration 140 days) | ||
|---|---|---|
| Date of opening of the sick leave | Minimum maternity leave * | |
| Full rate | part time | |
| From 07/01/2017 to 12/31/2017 | 35901.37 ₽ | 17950.68 ₽ |
| From 01/01/2018 to 04/31/2018 | 43675.40 ₽ | 21837.70 ₽ |
| From 05/01/2018 to 12/31/2018 | 51380.38 ₽ | 25690.19 ₽ |
| Since 2019 | 51918.90 ₽ | 25959.45 ₽ |
| From 2020 | 55,830.6 RUB | 27915.3 ₽ |
| Unemployed | 2861.32 ₽ | |
* You cannot pay less than the minimum amount.
If the experience is less than 6 months, then only the minimum amount will be paid.
Calculation of average earnings
Let's give an example of calculating average earnings
Uncomplicated singleton pregnancy (140 days) | Income for 2 years 480,000 rubles | 6 days sick (725 days):
480000 (salary for 2 years) ÷ 725 (calendar days) = 662.07 ₽ (average daily earnings)
662.07 (average daily earnings) × 140 (sick leave) = 92689.8 ₽
Seniority does not affect the calculation. There is only one rule - the experience must be more than 6 months, otherwise a minimum.
Salary and income
The salary is taken in full (with personal income tax). Also income includes: vacation pay, official bonuses, travel allowances (minus sick leave).
The amounts of sick leave, maternity and child benefits are never included in the maternity calculation.
For each year's income, maximum limits. Above this amount, income cannot be (you will not be able to enter), because. it does not pay contributions to the FSS. For example, for 2018, such income cannot exceed 815,000 rubles.
Years to calculate
They take two years preceding the year of maternity leave (in 2018, this is from January 1, 2016 to December 31, 2017). At the same time, for the choice of years, the date of the start of the sick leave is important, and when the birth is not important. You can only take a full year from January 1 to December 31. Two identical years cannot be chosen. It is impossible to take into account the year of maternity leave.
For example, if a woman goes on maternity leave in 2018, then she will not be able to take 2018 into account under any circumstances.
If you were on parental leave in the billing years (year) for a child or on maternity leave (at least one day), then, if desired, you can replace years (one year) with previous years (year) () You cannot replace years for other reasons (for example, if you didn’t work). In this case, you can only replace the previous year. Any years cannot be taken for replacement.
For example, a woman goes on maternity leave in 2018. Prior to that, she was on maternity leave 2015-2018 for 3 years. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.
What if you're on vacation all year? If a woman has been on parental leave all year, then you can safely take this year, because. it does not affect the calculation (all its days are excluded). But two such years cannot be taken. In one must be a salary and income. Otherwise, the minimum.
Is it possible to take only one year? In the case described just above, one year is actually taken, because. maternity days are completely excluded. But for the calculation always take two years.
Days to calculate
The fewer days the better. But you can't take zero. If there are no days, the calculation is "minimum."
730 or 731 is taken (number of calendar days for two years). But there are exceptions...
When calculating maternity and child benefits, the number of days 731 can be reduced. When calculating, you need to exclude:
1) periods of temporary disability ( ordinary sick leave), maternity leave (maternity leave), parental leave;
2) the period of release of the employee from work with full or partial retention of wages in accordance with the law, if the retained wages for this period insurance premiums were not accrued to the Social Insurance Fund of the Russian Federation ( downtime due to the fault of the employer etc.).
No other cases can reduce the number of days. And if, for example, a woman worked for only a year out of two accounting years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.
Maximum
The amount of the maximum depends solely on the chosen two years and the duration of the maternity leave
An example of calculating the maximum for the selected years 2018 + 2019. Duration 140 days.:
815,000 (maximum amount for Social Insurance Fund in 2018) + 865,000 (maximum amount for Social Insurance Fund in 2019) = 1,680,000 (maximum earnings for 2 years)
1,680,000 (maximum earnings for 2 years) ÷ 730 (calendar days for two years) = 2,301.37 ₽ (average daily earnings)
2,301.37 (average daily earnings) × 140 (duration of maternity leave) = 322,191.80 rubles. ₽
This maximum can only be used by those who go on maternity leave in 2020, because 2018 + 2019 can only be chosen in 2020.
| Maximum maternity leave (duration 140 days) | |
|---|---|
| Selected years | Maximum |
| 2020+2019 (from 2021) | RUB 340,328.80 |
| 2019+2018 (since 2020) | $322,191.80 |
| 2018+2017 | $301,095.20 |
| 2017+2016 | $282,493.40 |
| 2016+2015 | $266,191.80 |
| 2015+2014 | $248,164.00 |
| 2014+2013 | $228,603.20 |
| 2013+2012 | 207 123.00 RUB |
| 2012+2011 | $186,986.80 |
| 2011+2010 | $167,808.20 |
| 2010+2009 and earlier | $159,178.60 |
All payments to pregnant women and mothers (list)
| Help type | Sum |
|---|---|
| lump sum | |
| One-time (+calculator) | from 51380.38 ₽ |
| for medical care | 11 000 ₽ |
| One-time allowance at the birth of a child | $17,479.73 |
| A one-time allowance for women registered with medical institutions in early pregnancy | 655.49 RUB + 600 RUB in Moscow |
| Request for financial assistance from the employer (voluntary) | up to 50 000 ₽ is not subject to personal income tax |
| Provision of free land large families(from 3 children) | Plot |
| Sick leave for caring for a sick child under 15 (+ calculator) | from 150 ₽ per day |
| Monthly | |
| Monthly (+calculator) | from 4 512 ₽ to 26 152.27 ₽ |
| Monthly payments from 2018 per child from the state | from 10 532 ₽ |
| Monthly payments from 2020 for a child from one and a half to three years from the state | from 10 532 ₽ |
| Third child allowance from 2019 (list of regions) | about 10 500 ₽ |
| Monthly allowance for a child from one and a half to three years | 50 ₽ and retention of seniority |
| Alimony: how to collect and amount | from 2 750 ₽ per month |
| For some categories | |
| Lump-sum allowance for the pregnant wife of a conscripted military serviceman | $25,892.45 |
| Monthly allowance for a child of a serviceman undergoing military service on conscription | 11 096.77 ₽ per month |
| One-time allowance for the transfer of a child to be raised in a family | $17,479.73 |
Documents for appointment
For the appointment and payment of benefits for pregnancy and childbirth (maternity), documents are needed:
- certificate of incapacity for work (sick leave);
- if the calculation of the B&R benefit will be made at one of the last jobs at the choice of the woman, a certificate from another insurer stating that the purpose and payment of this benefit by this insurer is not carried out;
- if you want to replace the calculated years (or one year) with earlier ones, then you also need ;
- (if in the billing period the woman worked for other employers). This reference is optional. You should first calculate and understand whether you need to provide it. After all, if you worked a little in the billing period and / or you had a small salary, then the calculation (for example, 20,000 rubles) will be less than the minimum (35,901.37 rubles full-time) and then there is no point in wasting time on a certificate;
- sometimes they ask for an application: Sample application for maternity leave for benefits. Although a sick leave is usually sufficient.
If the employee was on maternity or child leave during the two years that are included in the calculation, one or both years of the billing period can be replaced with the previous ones (255-FZ article 14). Of course, if the employee is more profitable. To do this, she must write a special application. But keep in mind, take into account real payouts, which are not indexed in any way.
Free download sample 31 kb. Word (doc)
Payment
Who pays?
Vacation for all these days, including weekends and holidays, is paid at the expense of the FSS. And it does not matter what tax regime the company is in. Payments are made by the employer, and the FSS (social insurance) then reimburses him.
pilot project of the Social Insurance Fund (now there are more than 20 of them), the reimbursement of benefits will occur directly to employees from the Social Insurance Fund. At the same time, the employer helps the employee collect all the documents.
When I get?
The maternity benefit must be calculated and accrued no later than 10 calendar days from the moment the employee applied for it. The basis is the original sick leave. The allowance is paid on the very next day when the company pays wages, and in full. That is, it is not necessary to “split” it by months.
Timing
Terms of circulation
The maternity allowance is assigned if the application was followed no later than six months from the date of the end of the maternity leave (255-FZ article 12 p. 2).
Recalculation to increase
If you have new documents or you decide to calculate using a different method ( , , ), you have the right to apply for recalculation of benefits within three years to increase the amount of the maternity allowance.
The application is written in free form.
Can I choose a date or reschedule?
A sick leave certificate for pregnancy and childbirth is issued at 30 weeks of pregnancy (clause 46 of the Procedure for issuing sick leave certificates, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n).
If a woman, when applying to medical organization in set time refuses to receive a disability certificate for BiR for the period of maternity leave, her refusal is recorded in the medical records. When a woman reapplies before childbirth for a certificate of incapacity for work for pregnancy and childbirth for registration of maternity leave, a certificate of incapacity for work is issued for all 140 (156 or 194) calendar days from the date of the initial application for said document, but not earlier than the period established by the first or second paragraphs of this clause.
Those. theoretically, the deadline can be moved to a later date (for example, to January, so that the current year is included in the calculation). Earlier it is not possible.
Retirement (experience)
The period of sick leave (it is sick leave, not leave) for pregnancy and childbirth (in the common people "maternity leave") is always included in the pension experience, as well as any period of incapacity for work (clause 2, clause 1, article 11 of the Federal Law of December 17, 2001 N 173-FZ "On labor pensions in Russian Federation").
Vacation experience
The period of the decree on pregnancy and childbirth is included in the vacation period, and the period of leave to care for a child up to one and a half (three) years is not included.
Rights
Annual vacation is required!
According to Art. 260 TK. "Before maternity leave or immediately after it, or at the end of parental leave, a woman, at her request, is granted annual paid leave (28 days), regardless of the length of service with this employer." .
In this case, if a woman has a vacation period of less than 28 days, vacation pay is issued to her in advance. These vacation pays are either included in the vacation period or returned upon dismissal.
Where to turn if maternity pay was incorrectly calculated?
First try with an accountant to resolve this issue. If it doesn’t work out, then contact the labor inspectorate or the FSS. Recalculation can be requested within 3 years.
Absenteeism and layoffs
A pregnant woman from an existing organization (and individual entrepreneur) cannot be fired (Article 261 of the Labor Code of the Russian Federation) at the initiative of the employer. It is also impossible for such a woman to write absenteeism, because. Pregnancy is always a valid reason for absenteeism.
If the maternity leave was fired during the liquidation of the organization
It is necessary to take certificates and go to the social security authorities (RUSZN) - they will continue to pay benefits in full, as before the dismissal.
Employees of organizations in which bankruptcy proceedings have begun can apply directly to the FSS to receive sick leave or maternity benefits (Federal Law of March 9, 2016 No. 55-FZ).
Can I go to work early?
The employee has the right to return to work before the end of maternity leave. However, it is impossible to receive allowance and salary at the same time (there may be claims from the FSS). Therefore, you can only go out informally.
Fixed-term employment contract (contract)
If the employee was in a position and at the same time a fixed-term employment contract was concluded with her, then its validity is extended until the employee leaves the hospital for pregnancy and childbirth (maternity leave). An employee cannot be fired early.
If a student is on maternity leave
Women enrolled in full-time education in educational institutions of primary vocational, secondary vocational and higher vocational education (HEI), in institutions of postgraduate vocational education. This allowance is paid to student mothers in the amount of a scholarship established by educational institution(Decree of the Government of the Russian Federation No. 865 of December 30, 2006).
situations
If two jobs?
I. 1 employer for more than two years and 2 employers for more than two years. If an employee at the time of issuing a maternity sick leave worked in several places, and in the previous two years she worked all the time in the same place, then maternity payments are made at all places of work. The monthly allowance for maternity care is paid only at one place of work at the choice of the employee and is calculated from the average salary of the employee.
II. 1 employer for less than two years and 2 employers for less than two years. If an employee at the time of issuing a maternity sick leave worked for several insurers, and in the previous two she worked for other insurers, then all payments are assigned to her by the employer at one of the last places of work at the choice of the maternity leave.
III. 1 employer has more than two years and 2 employers have less than two years If an employee at the time of issuing a maternity sick leave worked for several insurers (employers), and in the previous two years she worked for both those and other insurers, then maternity payments can be made as at one place of work, from the average earnings for all employers, and for all current employers, from the average earnings at the current place.
Although, according to the judges of the Moscow District, the decision of May 11, 2016 No. F05-5284 / 2016 states that in any case, the maternity leave should receive two benefits (clause 2, article 13 of the Federal Law of December 29, 2006 No. 255-FZ ).
If the lifetime experience is less than six months
If your total insurance experience is less than 6 months, then you will receive maternity leave - 1 minimum wage of rubles per month. Also, if during the calculations the amount turned out to be less than the calculation for the minimum wage, then the calculation for the minimum wage is taken (see above in the table).
The minimum wage in all regions is taken by the federal one. No allowances. The minimum wage from July 1, 2016 is 7,500 rubles.
What if I work part time?
If an employee works part-time, the minimum wage for the minimum maternity pay must be recalculated. Say, for a part-time employee, the minimum wage will be 2165 rubles. (4330 rubles: 2).
If maternity leave is unemployed?
Unemployed women should apply to the local branch of the RUSZN (district department of social protection of the population, aka RUSZN, aka Rai SOBES). The payment is made by the territorial body of the FSS that assigned the allowance. You can also register with the employment center and receive unemployment benefits.
If twins were unexpectedly born or adopted
If the maternity leave was initially issued a sick leave for 140 days, but she unexpectedly had twins, the sick leave (maternity time) should be extended by 54 days. Not only pregnant women can count on maternity leave. This right is also given to women who decide to adopt a baby under the age of three months. They are paid benefits for the period from the date of adoption until the expiration of 70 days from the date of birth of the child. If the family takes two or more children, then the following period is paid: from adoption to 110 days from the date of birth of the kids.
If you go on vacation before the decree, will this affect maternity payments?
It will affect, but insignificantly - vacation pay is included in the calculation, but usually they are almost equal to salary.
If the woman on maternity leave had no earnings in the billing period
The calculation includes all payments for all places of work for the last two calendar years for which contributions to the FSS of the Russian Federation were accrued. But in practice, a situation is quite possible when an employee has no earnings for the estimated two years. In this case, the allowance must be calculated on the basis of the minimum wage.
If the employee was on maternity or children's leave during the two years that are included in the calculation
If the employee was on maternity or child leave during the two years that are included in the calculation, one or both years of the billing period can be replaced with the previous ones (255-FZ article 14). Of course, if the employee is more profitable. To do this, she must write a special application. But keep in mind: real payments are taken into account, which are not indexed in any way.
If you got a job recently and there was no earnings in the previous two years, you cannot replace the year only on this basis.
In this case, you can only replace the previous year. Any years cannot be taken for replacement.
Accountant (Reporting)
Taxes from maternity
Income tax (personal income tax 13%) is not withheld from maternity. Contributions to the PFR and the FSS from these payments are also not made (In accordance with paragraph 1, paragraph 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund mandatory health insurance and territorial funds of obligatory medical insurance).
Reporting
The firm receives funds for maternity leave within 10 calendar days after it submits all Required documents. A written application must be submitted to the FSS of the Russian Federation, a calculation in the form 4-FSS of the Russian Federation for the period confirming the accrual of expenses for the payment of insurance coverage may also require the calculation of benefits. Individual entrepreneurs (unlike organizations) can receive these funds to any account (even personal) or a passbook.
First, the organization (IP) pays this allowance (or part of it), then the FSS reimburses it. If the FSS refused to reimburse this benefit, then it must either be returned, or additional insurance premiums must be charged and personal income tax withheld, because then this amount is essentially a regular premium. Or you can spend it as financial assistance.
If the FSS reimbursed, then the reporting is as follows:
Amounts that are not subject to insurance premiums (maternity allowance, child care allowance, and other benefits) are displayed in the calculation of RSV-1 section 2 on lines 210, 211, 212.
In those regions where the FSS pilot project operates, it is not necessary to reflect maternity in the reporting. After all, they are paid by the FSS directly.
Liability from maternity
The employer is not entitled to deduct anything from benefits for pregnancy and childbirth, as well as for child care. Even if a liability agreement has been signed and you have caused damage to the data property, benefits are always paid in full.
Reimbursement of allowances and expenses 2017
Since 2017, all benefits and expenses must be reimbursed from the IFTS. To do this, for periods up to 2017, it is necessary to provide 4-FSS, and after 2017, a calculation certificate (its Form has not yet been approved).
In those regions where there is a pilot project of the Social Insurance Fund (now there are more than 20 of them), the reimbursement of benefits will occur directly to employees from the Social Insurance Fund. In 2020, all regions will join such a project.
Entrepreneur woman (IP)
Benefit amount
If IP voluntarily paid contributions to the FSS - then the benefit will be minimal. From May 1, 2018 - 51380.38 rubles.
Total 2 options: either the minimum salary from the FSS or nothing.
Required condition!
Contributions must be paid for the previous calendar year (Article 4.5, paragraph 6 of 255-FZ).
Those. if you open maternity sick leave at year 18, then contributions must be paid for the entire year 17.
Contributions
All women pay (voluntarily) fixed amount in the FSS based on one minimum wage. An entrepreneur cannot pay more or less than based on the minimum wage.
Contributions:
7500 minimum wage * 2.9% rate = 217.50 rubles / month or 2610 rubles. for all 2017,
9489 * 2.9% \u003d 275.18 rubles / month or 3133.43 rubles. for all of 2018.
IP payment to the FIU
A female IP on maternity leave may not pay contributions to the Pension Fund of the Russian Federation (letter of the Ministry of Health and Social Development of Russia dated March 22, 2011 No. 19-5/10/2-2767). This question is debatable, but the courts are on the side of the IP. Since 2013, amendments have been made to 212-FZ, parts 6-7, article 14: you can not pay fixed contributions during the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total in case of submission documents confirming the absence of activity during the specified periods.
The documents
A business woman in the FSS must provide the following documents:
- Application of an individual entrepreneur to the FSS of Russia on the appointment of benefits for pregnancy and childbirth; (Word, 37 kb.)
- sick leave;
Reporting
Employment
If the individual entrepreneur is also working under an employment contract
There are various options for receiving maternity benefits:
- at the time of the onset insured event IP in the previous two calendar years did not change jobs under an employment contract and at the same time conducted activities as an individual entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations on compulsory social insurance and paid contributions to the FSS of Russia during the previous two calendar years. In this case, he receives benefits in two places: in the territorial office of the FSS of Russia at the place of residence and from the employer with whom an employment contract has been concluded;
- at the time of the insured event, the individual entrepreneur worked for other employers in the two previous calendar years and was not registered as an entrepreneur (voluntary insurer). Then benefits are paid to him in one place - at the last employer with whom an employment contract has been concluded;
- at the time of the insured event, the individual entrepreneur in the two previous calendar years worked both for the present employer and for other employers, and at the same time conducted activities as an entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations on compulsory social insurance and paid contributions to the FSS of Russia during the previous two calendar years. In this case, he has the right to choose where he will receive benefits - at all places of work (both in the territorial branch of the FSS of Russia and with the last employer) or in one of them (only in the territorial branch of the FSS of Russia or only with the last employer).
If a female IP at the same time worked or got a job later, then she cannot provide any salary certificates from her IP. After all, the income of an IP is not a salary. The income of an individual entrepreneur for the FSS is always zero (even if the individual entrepreneur is voluntarily there (yal)), because the individual entrepreneur does not calculate his own salary.
According to Federal Law N 255-FZ, certain payments are due to expectant mothers. This is, first of all, payment for sick leave (the last weeks of pregnancy, childbirth, the period after childbirth). From the article you will learn who is entitled to receive this benefit, officially called pregnancy and childbirth, and how to calculate the amount of maternity leave in 2017.
What is maternity?
Maternity allowance- a one-time allowance for the birth of a child.
When calculating maternity leave, the number of days on sick leave is taken into account , the number of which depends on the following circumstances:
- If born 1 baby , then the total number of days on sick leave is 140 (the formula is simple: 70 days before birth, 70 days after birth ).
- If a the birth of the baby was associated with some complications, the number of days on sick leave is increased by 16 .
- If the family has a large replenishment - 2 or more babies , then the number of sick days is even greater: 84 days before childbirth, and after childbirth - 110 days .
Who can receive maternity allowance in 2017 - the maximum and minimum amount of maternity allowance payments
- Working pregnant women subject to compulsory health insurance.
- Unemployed pregnant women, who must be registered with the employment service in the area of residence.
- Women who work as individual entrepreneur . In this case, it is necessary that during the last six months (at least) contributions to the Social Insurance Fund were deducted.
- Students educational institutions full-time students (regardless of the budget, they are trained or paid).
What determines the amount of maternity leave?
As for the amount of maternity leave, when calculating it, it takes into account average earnings of a woman in the last two years . For working women, the average salary is taken, for full-time students - a scholarship, for women who work under a contract in the ranks of the Armed Forces of the Russian Federation, as well as in institutions of the penitentiary system, at customs - the amount of monetary allowance.
Since January 1, 2016, changes have been made to the minimum and maximum size benefits:
- minimum - 28 555,80 rub.;
- maximum - 248 164 rub.
According to the law, personal income tax is not withheld from maternity benefits.
Making a maternity allowance in 2017: what list of documents should be collected by working, unemployed, students to receive payments
In order to apply for and then receive maternity benefits, you must prepare package of the following documents :
- statement on behalf of a woman for benefits;
- sick leave , which provides women's consultation.
Where should pregnant women submit documents for maternity payments?
Working women submit these documents to the employer, students of educational institutions - to the dean's office. Unemployed apply to social services at the place of residence.
Calculation of maternity leave in 2017 - how to independently calculate the amount of benefits on maternity leave
- Easiest calculate maternity pay for a permanently working woman , since in this case her average earnings for the last two years are taken into account. Therefore, to calculate benefits in 2017, the average salary for 2015 and 2016 is taken. At the same time, it should be taken into account that in addition to wages, all kinds of bonuses, payments, allowances and coefficients are taken into account for accrual, material aid if they took place and were fixed. The calculation does not include sick leave, other maternity leave. It is imperative to take into account income from other employers, for which it is necessary to submit a certificate of average earnings to the accounting department.
- If a the woman was on parental leave or on maternity leave previous 2 years (even if it is one or two days per year), then it is possible to replace this year with the year preceding it (replacement is made upon application).
- If a a woman before going on maternity leave worked in two organizations or two enterprises , then documents for benefits are submitted only in one place. In this case, it will be necessary to provide a certificate that other employers do not pay maternity benefits.
Important!
It is important to know that the average earnings also have their limits for calculating maternity benefits. So, the amount of the benefit cannot be more than the indicator, which is determined by dividing by 730 the sum of the limit values \u200b\u200bof the base for calculating insurance premiums. 730 - the total number of days that a woman worked in two years (if the year is a leap year, then 731). But this is only if she did not have sick days, holidays and other days from which deductions are not taken during off-budget funds on the obligatory types insurance.
What to do and how to correctly calculate maternity pay if the work experience in the last place is less than 2 years?
Situations where the work experience of a pregnant woman at her last job is less than 2 years are not uncommon, and women must know all the details and subtleties in order to receive benefits.
According to existing provisions, the amount of maternity allowance should not be less than the minimum wage.
What is the base limit?
In order to correctly calculate the amount of the benefit, it is also necessary to take into account other indicators such as the marginal value of the base used to calculate insurance premiums. This indicator is not constant, it changes all the time and is different for each year. For the years preceding 2016, it is equal to:
- 2013 - 568,000 rubles;
- 2014 - 624,000 rubles;
- 2015 - 670,000 rubles.
Why is this indicator needed? When calculating the allowance, the woman's income is taken into account, but the total amount of income for a certain year should not exceed the maximum amount of the base for that year.
As an example: if a woman in 2013 had a total income of 570,000 rubles, then all calculations will be made based on the amount of 568,000 (the limit for 2013).
Sample calculation of maternity leave in 2017
Let's say that citizen Zavyalova's maternity leave begins in April 2017. Before the decree, she worked constantly, so two years are taken into account - 2015 and 2016. At the same time, in 2015 she had two sick leave 7 and 10 days, total - 17 days. Income for 2015 amounted to 340 thousand rubles, for 2016 - 480 thousand. Limit values over the years are not exceeded. The number of days for two years is 730. Sick days are subtracted, which gives a total of 713 days.
Calculation of the average daily wage:
340+480/713=1150 rub.
Calculation of the size of maternity:
1150 x 140 days of decree = 161,000 rubles.
Documents to be submitted to the FSS for calculating maternity IP
First of all, in order to receive pregnancy and childbirth benefits for a female IP, it is necessary:
- Register as a voluntary insured . To do this, you must submit an application to the FSS (there is an established form), as well as a copy of the IP passport. Within five days, the Fund must register the insured, and then notify him of this procedure.
- Pay insurance premiums . If a woman is going on maternity leave in 2017, then insurance premiums must be paid for 2016. The amount of contributions is calculated based on the formula: Minimum wage x FSS contribution rate x 12 months. The deduction rate is 2.9%.
To receive maternity allowance, the following documents are provided to the FSS:
- application from IP in any form to receive benefits;
- sick leave, received in the antenatal clinic.
The allowance is calculated based on the size of the minimum wage.
The state pays several types of benefits to women on the occasion of pregnancy and the birth of a child. Since February 1, 2018, the amounts of benefits established in 2017 have been indexed. In addition, from January 1, 2018, the minimum wage was changed, now it is 9,489 rubles. In the article we present the standard calculation of benefits and complex cases. A benefit calculator is attached.
To begin with, a little theory on how to draw up and calculate maternity (maternity allowance), abbreviated as an allowance for BiR.
To whom do we pay maternity allowance?
The following categories are eligible for benefits:
- working,
- unemployed (dismissed in connection with the liquidation of organizations within 12 months preceding the day they were recognized as unemployed),
- full-time students,
- passing military service under the contract,
- adopting a child and belonging to the above categories
Note: if the employee is a part-time employee and has worked for the same employers for the previous two years, then both employers pay her maternity allowance in 2018.
The benefit for pregnancy and childbirth is paid at the place of work, service or other activity. For women dismissed in connection with the liquidation of the organization, the allowance is paid by the social protection authorities at the place of residence (the place of actual stay or actual residence).
How to apply for pregnancy benefit?
Deadline for payment of maternity benefit
The benefit for pregnancy and childbirth is paid for the entire period of maternity leave: 140 calendar days (70 before childbirth and 70 after). In the case of multiple pregnancy and the birth of two or more children - 84 and 110. In the case of complicated births - 70 and 86 (part 1 of article 10 of Law No. 255-FZ).
The allowance is paid in advance for the entire period of incapacity for work indicated on the certificate of incapacity for work. The current legislation does not provide for a partial payment of benefits or payment for the first prenatal and then postnatal period.
For accountants and chief accountants on OSNO and USN. All requirements of the professional standard "Accountant" are taken into account.
Payment of sick leave for pregnancy and the term of treatment
Having received from the woman an application for the appointment and payment of benefits and a certificate of incapacity for work due to pregnancy and childbirth, the employer is obliged to pay benefits within 10 calendar days.
From the first calendar day, the allowance is paid at the expense of the budget of the Social Insurance Fund of the Russian Federation. The employer does not bear the cost of the benefit. The term of application is no later than 6 months from the date of the end of the maternity leave.
If maternity leave is not issued, there are no grounds for paying benefits. The allowance is paid at a rate of 100%, regardless of the length of service.
Documents - grounds for calculating pregnancy benefits:
- certificate of incapacity for work of the established form (the procedure for issuing is approved by the Order of the MSZR of Russia dated June 29, 2011 No. 624n);
- certificate (certificates) on the amount of earnings from which the allowance should be calculated from other places or a copy of it (the form was approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n);
- application for the appointment of benefits (when contacting your personnel department or accounting department, colleagues will help with the application form).
It is important not to miss the deadline for filing documents when applying for maternity payments - this six months from the end of maternity leave.
The amount of child benefits in 2018
- allowance for women registered for pregnancy early dates(up to 12 weeks) - 628.47 rubles,
- lump-sum allowance at the birth of a child - 16,759.09 rubles,
- maternity allowance (maternity allowance) maximum:
- 282 106.70 - in the general case for 140 days of sick leave;
- 314 347.47 - with complicated childbirth (156 days of maternity leave);
- 390 919.29 - with multiple pregnancy (194 days).
- minimum (by minimum wage):
- 43,615.65 - in the usual case for 140 days of sick leave;
- 48,600.30 - with complicated childbirth (156 sick days);
- 60 438.83 - with multiple pregnancy (194 days of decree)
- allowance for caring for a child up to 1.5 years ( maximum for employees) - 24,536.55 rubles.
New child benefits in 2018
From January 1, 2018, families will be paid new monthly allowance until age 1.5 at the birth of the first childregional living wage, as well as a similar monthly payment from the funds maternity capital for the second child. Both payments arenew law on child benefits in 2018, which was signed by the President on December 28, 2017 (law No. 418-FZ).
But these payments will not affect all families, but only those who meet three conditions:
- The child must (adopted) be born after January 1, 2018,
- Is a citizen of the Russian Federation,
- The average per capita family income does not exceed 1.5 times the subsistence level of the able-bodied population of the corresponding subject of the Russian Federation for the 2nd quarter of 2017. For example, for the Kirov region - this is 15,238.5 rubles.
Online maternity pay calculator in 2018
How to calculate maternity benefit
All features of the calculation of benefits for temporary disability and in connection with motherhood are reflected in the Regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375 “On the features of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth ....”.
We will calculate maternity benefits based on average earnings.
Payments to be included in the calculation
When calculating benefits for temporary disability, for pregnancy and childbirth, for caring for a child up to one and a half years in 2018, payments for 2017 in the amount of 755,000 rubles can be included in the calculation of average earnings, and for 2016 - in the amount of 718,000 rubles . (With according to clause 2, article 14 of Law No. 255-FZ).
Billing period
The settlement period for calculating benefits for temporary disability, benefits for pregnancy and childbirth, benefits for caring for a child up to one and a half years will be the two years preceding the occurrence of the insured event. For example, if an employee fell ill or went on maternity leave in 2018, then the billing period will be from January 01, 2016 to December 31, 2017.
Period substitution
If in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the specified years, the insured person was on maternity leave and (or) on parental leave, then the corresponding calendar years (calendar year) upon application the insured person may be replaced for the purpose of calculating average earnings by the preceding calendar years (calendar year), provided that this results in an increase in the benefit.
Note that you can replace years or a year with any previous years.
Accountant's actions when calculating maternity benefits
Step 1: Determine the amount of payments for the two years preceding the benefit year.
Step 2: Determine average daily earnings. To do this, divide the amount of earnings for two years by the number of calendar days in the billing period, if the period has been fully worked out (in 2018, it should be divided by 366 + 365 = 731). Or minus the days that should be excluded according to the law. Compare the average daily earnings with the minimum and maximum size.
The billing period may consist of 730 calendar days (if the billing period consists of 2014 and 2015), as well as 732 calendar days (if 2012 and 2016 are taken in the billing period). 22-04-1049
An example of calculating maternity benefits
Petrova Valentina goes on maternity leave from June 10, 2018 for 140 calendar days. In 2016, the employee in question was on maternity leave from 1 January to 30 September. In October 2016, Petrova did not work - she was on study leave and on leave without pay. Work began on November 01, 2016.
For the period from November 1 to December 31, 2016, she received a salary of 84,000 rubles.
salary - 781,000 rubles;
vacation pay - 34,000 rubles.
In total for 2017 - 815,000 rubles.
Petrova Valentina did not submit an application for a replacement in 2016. Accordingly, the calculation period includes 2016 and 2017.
Determine the amount of the maternity allowance.
Solution
- Determine the billing period
366 - 273 + 365 = 458 days
Please note that in 2016 the days of study leave and leave without pay are not excluded from the billing period. Excluded only the period of leave to care for the child.
- Determine payments to be included in the calculation
84,000 + 755,000 = 839,000 rubles
Please note that in 2017 we will take into account only 755,000 rubles. - the size of the maximum base for calculating insurance premiums.
- Determine the average daily earnings
839,000 / 458 = 1,831.88 rubles
- Determine the amount of benefits for pregnancy and childbirth.
1,751.09 x 140 \u003d 256,463.2 rubles.
Calculation of benefits based on the minimum wage
If:
- a pregnant employee did not have earnings in the billing period;
- or average earnings calculated for this period, calculated for a full calendar year, below the minimum wage,
then the average salary, on the basis of which benefits are calculated, is taken equal to the minimum wage (the federal minimum wage from January 01, 2018 is 9,489 rubles).
When calculating, the federal minimum wage should be applied ( clause 1.1 of Art. 14 Law No. 255-FZ).
If the insured person on the date of occurrence of the insured event works part-time (part-time working week, part-time work), the average earnings, on the basis of which benefits are calculated, in these cases, is determined in proportion to the duration of the insured person's working time. Also, if the calculation is based on the minimum wage, the district coefficient should still be applied.
The allowance is also calculated from the minimum wage if this is the first job for a woman and she goes on maternity leave without having worked for six months.
In all cases, the monthly allowance for child care cannot be less than the minimum amount. monthly allowance childcare established federal law“On State Benefits for Citizens with Children” dated May 19, 1995, No. 81-FZ.
Calculation of benefits for caring for a child up to 1.5 years
If, when calculating temporary disability benefits, no periods are excluded from the billing period, then when calculating child benefits, the following should be excluded from the billing period:
- periods of temporary disability;
- periods of leave for pregnancy and childbirth, as well as for child care;
- periods of release of the employee from work with full or partial preservation of wages, for which insurance premiums were not charged.
not excluded additional paid days off to care for children with disabilities.
If the billing period has been fully worked out, then the actual number of days in the years of the billing period should be included in the calculation. For example, when calculating child benefits in 2018 with a fully completed billing period, 731 days should be included in the calculation: 366 days in 2016 and 365 days in 2017.
Actions of an accountant when calculating benefits for caring for a child up to one and a half years
Step 1: Determine the payment amount for the two years prior to the benefit year.
Step 2: Determine the average daily earnings in the same way as determining the average daily earnings for calculating maternity benefits.
3 action: compare the average daily earnings with the minimum and maximum size.
4 action: multiply the average daily earnings by 30.4 days.
An example of calculating the allowance for caring for a child up to one and a half years
Immediately after the maternity leave, the employee provided the necessary documents for granting her benefits for caring for a child up to one and a half years.
Let us determine the amount of the allowance for caring for a child up to one and a half years, based on the average daily earnings in the amount of 1,549.23 rubles.
Solution
The allowance will be:
1,549.23 x 30.4 x 40% \u003d 18,838.64 rubles.
Please note that in without fail the amount of the calculated allowance should be compared with the amount of the allowance calculated from the maximum (based on limit base for the calculation of insurance premiums) and minimum values(based on the minimum wage).
An example of calculating benefits when an employee was on parental leave in the billing period and worked part-time
Engineer Bulkina N.V. has been working at Krug LLC since 2008.
On January 1, 2017, she went on maternity leave, and from May 21, 2017, on maternity leave for up to a year and a half. Bulkina from October 01, 2017 went to work part-time. And from February 01, 2018, she again goes on parental leave (continues what started on May 21, 2017).
In this case, the child care allowance will have to be calculated based on the new billing period. Since the case arises already in 2018. Accordingly, we will include 2016 and 2017 in the calculation.
What needs to be excluded from the calculation:
- maternity leave, from January 01, 2017 to May 20, 2017, which fell on 2017,
- time to care for a child up to one and a half years from May 21 to December 31, 2017, regardless of the fact that Bulkina worked part-time from October 01, 2017 to December 31, 2017.
BUT! The salary for the period from October 01, 2017 to December 31, 2017 should not be excluded, since insurance premiums were accrued on it!
On the online course "Salary. Average earnings "- you will learn how to correctly calculate the average earnings in all possible situations, including when paying benefits.
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