Let's take a look at what each payout is.
Maternity Benefit (B&R)
By law, an employed woman can leave on maternity leave when the pregnancy reaches thirty weeks. If the ultrasound shows not one child, but twins, then the vacation time is shifted two weeks ahead. From now on, the pregnant woman can stay at home, and her salary is replaced by the maternity allowance.
But not only employed persons are entitled to maternity benefits. Those who have lost their jobs due to the liquidation of the enterprise, full-time students, contract servicemen can also apply for money from the state. In addition to pregnant women, this allowance can be issued by adoptive parents who belong to the categories listed earlier.
Maternity payments will not be made if a woman has left one decree for another and is already receiving money to care for her first child. You can choose only one of the payments. It is convenient to compare which of the benefits will be higher in cost using the maternity benefit calculator.
Also, you should not count on financial assistance if you refuse to go on maternity leave in favor of the workplace. Benefits will only start after the application for leave has been submitted.
The maternity allowance will be paid by the employer or the department of social protection. For its registration, it is necessary to write an application, to which a maternity sick leave is attached. You can get the latter in the antenatal clinic. It is issued at thirty or twenty-eight weeks of pregnancy.
To calculate maternity benefits, you will need to provide a certificate of average earnings from all employers if you are registered with several organizations. Documents can be submitted in person or sent by email.
The allowance for pregnancy and childbirth is paid in full, for which it is a one-time assistance. For working women, the allowance is transferred to the card along with the next salary, for non-working women - by mail or to a bank account by the 27th day of the month following the one in which the application was written.
The calculation of the allowance is determined by the type of employment. For employees, it is equal to the average wage, for those who have lost their jobs due to liquidation - 613.14 rubles, for female students - the amount of a scholarship, for contractors - the amount of monetary allowance. However, if you work at the place from which you go on vacation for less than half a year, then the amount of payments is limited to the minimum wage.
The minimum value of payments in 2018 is the minimum wage, and the maximum is limited to: 282,106.70 rubles. - during normal childbirth; RUB 314,347.47 - with complicated childbirth; RUB 390,919.29 - with multiple pregnancy.
Read more about child support
Question answer
Can the father of a child receive B&R?
The father and other family member cannot, as this allowance is only for women.
What is the turnaround time?
It is better to apply for benefits immediately upon receipt of a sick leave at the consultation. It is not worth delaying, since the period is limited to the achievement of a child of six months of age.
When is the allowance received?
The allowance is paid either until the 27th day of the month following the application, or on the day of wages.
To calculate, you need to calculate the average income for the last two years and multiply it by the number of days of the decree (140/156/194 days). You can do this with our calculator.
The salary for which period is taken into account in the calculation and does this period include sick leave, vacation?
Income for the two years preceding the decree is taken into account. For example, they went on maternity leave in 2018 - incomes for 2016 and 2017 are averaged. Vacations are also included in the calculation. The exceptions are sick days and maternity leave and maternity leave. In the event that one decree follows another without going to work, this period can be replaced in the calculation with other years when wages were calculated.
Can a pregnant woman be fired and where can one apply for payment if the company goes bankrupt?
If you are in a position, then you can only be fired in case of bankruptcy and liquidation of the organization, but the benefit will still be paid. To do this, you need to submit an application and the necessary documents to the social security authorities, having the relevant certificates in your hands.
How are maternity pay calculated if a woman worked two jobs?
When combining during the two years preceding the decree, both employers are required to pay benefits.
How will benefits change if I worked part-time?
If before the decree a woman worked part-time, then the allowance will also be half as much as when working full-time.
Is there a benefit if a pregnant woman receives an education at a university?
For full-time students, the allowance is calculated based on the amount of the scholarship.
Where can the unemployed go?
Payments of benefits to unemployed pregnant women are carried out by social protection authorities.
Birth allowance
If BiR maternity payments are issued and accrued even before the child is born, then this payment can be received only after his birth. An allowance is provided to either parent and is a one-time payment. If you have not one, but two or more children at once, then the amount is due for each of them. In accidents, when a child is born dead, it is not paid.
At present, the minimum payments are 16,350.33 rubles. The amount may increase by multiplying by the district coefficient, depending on the area of \u200b\u200bresidence. This payment does not depend on income, length of service and other factors.
To receive the money due, you must contact the accounting department at your enterprise or the nearest FSS department with a corresponding application. You will be asked to attach a birth certificate to it, which is issued upon discharge from the maternity hospital, and a certificate stating that the child's father did not make payment. Unemployed, when contacting the social security service, also need to have an extract from the work book, if any, with them.
Read more about applying for childbirth allowance
Question answer
When should I apply for benefits?
The application and certificates must be submitted no later than the child is six months old.
When should benefits be paid?
The payment is transferred no later than ten days after the application is written or until the 27th day of the next month.
How is maternity pay calculated at the birth of a child?
The lump-sum allowance is calculated by multiplying by the base and district coefficient, the number of children born is also taken into account. The calculator will help you calculate them quickly and accurately.
If I am unemployed and my husband is employed, can I apply for benefits for him?
Yes, either parent can be paid. But then he needs to provide a certificate stating that you did not receive this money and do not claim it.
Allowance for the care of a child up to one and a half years
As soon as the maternity leave comes to an end, the mother of the child or another relative (not necessarily close) can take leave to care for him, which will last until he reaches the age of 1 year and 6 months. The allowance due to those on vacation is no longer accrued at a time, but on a monthly basis. It is designed to replace the wages of a person who sits at home with a baby.
Monthly maternity leave must be issued before the child reaches the age of two years. They are paid after drawing up an application, to which the birth certificate of the child is attached. If you are adopting a child, you must provide proof of this.
Additionally, you need to present a certificate stating that the other parent (or both, if another relative is sitting with the child) does not receive this allowance. If over the past two years you have managed to change your place of employment, then you also need to take a certificate from the previous employer with the amount of wages. This certificate will be required to calculate the amount of maternity. All documents can be submitted not only in person, but also via the Internet.
Within ten days after the submission of documents, you are assigned an allowance, which will be paid monthly until the baby is 1 year and 6 months old. The day of payment coincides with the transfer of salary.
This allowance depends on the average income for two years and is 40% of its value. However, options for paying a fixed amount are possible. In 2018, the minimum payments are as follows: for the first child - 3788.33 rubles, for the second and subsequent children - 6284.65 rubles per month. The maximum is limited to 24536.57 rubles / month.
Read more about the intricacies of applying for childcare benefits up to 1.5 years old.
Question answer
Can someone other than the child's mother receive benefits?
In addition to the mother of the child, any relative can take leave to care for him. For example, if the wife's salary is higher than that of her husband, then it is more profitable for her to go to work, and for her husband to take maternity leave.
How are payments calculated?
Monthly payments are calculated as the average daily earnings for the last two years, multiplied by 40% and an indicator of 30.4. The amount of earnings itself cannot be higher than the established reference values, which change annually and are recorded in the FSS database. Our calculator allows you to simplify the calculation of maternity pay online.
What to do if another child is born during the maternity period?
At the birth of another baby, the mother can choose the allowance that is more profitable for her to receive. Benefits for a second child are usually higher, so women often choose this option. This is permitted by law.
Do they continue to pay benefits if I return to work and maternity leave has not yet ended?
If you go out for the whole day, then the allowance is stopped. However, you can reduce it by just a couple of minutes, and the allowance will be maintained, since the law does not specify how long the shortened shift should last. Only the minimum bar is limited - 4 hours. Such a scheme is only possible when the benefits are paid by the same employer you are applying for.
How are maternity pay calculated for employment in two jobs?
You are only entitled to pay from one employer. Who exactly, you choose yourself. Also take a certificate stating that the allowance was not paid elsewhere.
What to do when liquidating a company?
You need to apply for benefits from the social security authorities.
Here is an excerpt from the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood"
Article 11.1. Conditions and duration of payment of the monthly child care allowance
- Monthly child care allowance is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are on parental leave, from the day the parental leave is granted until the child reaches the age of one and a half years.
- The right to a monthly child care allowance is maintained if the person on parental leave works part-time or at home and continues to care for the child.
- Mothers entitled to pregnancy and childbirth allowance in the period after childbirth are entitled to receive either pregnancy and childbirth allowance or monthly childcare allowance, offset by the previously paid pregnancy and childbirth allowance, from the date of birth of the child, if the amount of the monthly childcare benefits are higher than the maternity benefit.
- If the child is cared for by several persons at the same time, the right to receive a monthly childcare allowance is granted to one of these persons.
Monthly allowance for caring for a child up to 1.5 years guaranteed to all citizens who raise children (regardless of the fact of employment and length of service). differs depending on the amount of wages and, as a result, on the fact of official employment and its duration.
For working citizens the amount of the benefit from the average monthly earnings for the previous 2 years and is paid, depending on the region, directly by the Social Insurance Fund (FSS) or by the employer (with subsequent offsetting between him and the FSS). From January 1, 2019 for working citizens increased the minimum and maximum amounts monthly child care allowance.
Unemployed the allowance is paid through social security in the prescribed amount and annually on February 1, adjusted for inflation.
The amount of the guaranteed benefit is the same for both employed and unemployed citizens.
Payments are transferred to the recipient, which differ depending on the destination of the benefit: from the employer, or. If the terms of payments are violated, then it is necessary to establish the reasons for the delay and.
How to calculate child care allowance up to 1.5 years in 2019
To determine the amount of benefits due to an employee, first you need to calculate the income for billing period is the 2 years preceding the year of benefit accrual.
Calculation of child care allowance occurs according to the following algorithm:
Thus, for employed citizens, the amount of the benefit will be equal to 40% of the average monthly salary(including income from internal part-time work).
If the leave to care for the 1st child and the maternity leave (according to BiR) coincide with the 2nd woman, she is given the right to choose for herself which of the two types of benefits to use. As a rule, they prefer B&D payments, because maternity allowance equals 100% of average earnings, and for childcare - 40%.
Amount of child benefit in 2019
Minimum Benefit for employed persons depends on the minimum wage, which cannot be lower than the living wage (PM) established in the country. Article 1 of Federal Law No. 481-FZ of December 25, 2018, from January 1, 2019, sets the minimum wage equal to 11280 rubles.
The average earnings for benefits are calculated based on the minimum wage, the current at the time of the birth of the child.
In 2019, the calculation of benefits for the new minimum wage will be made only under a combination of 2 conditions:
- Vacation starts in 2019.
- The applicant did not earn anything during the billing period or his average daily earnings (calculated according to the minimum wage) turned out to be lower than the actual one.
Monthly allowance up to 1.5 years for the unemployed(or citizens whose work experience is less than 6 months) does not depend directly on the PM, but adjusted for inflation (like other social benefits).
| Recipient categories | Average earnings | Benefit amount (rub.) | When it rises | |
|---|---|---|---|---|
| for 1 child | for the 2nd child and other children | |||
| Employed persons for whom the employer makes contributions to the Social Insurance Fund | Does not go beyond the minimum and maximum limits | 40% of average earnings | Not subject to indexation, depends on the amount of official income in the billing period | |
| below the minimum | 4512 | 6554,89 | from January 1, 2019 | |
| above the maximum | 26152,27 | |||
| Unemployed persons and citizens whose work experience has not reached 6 months | 3277,45 | 6554,89 | from February 1, 2019 | |
Second child care allowance
The amount of payments for the care of the second and subsequent children does not depend on the minimum wage and is paid at the minimum income in a fixed amount, the same for both working citizens and those for whom no contributions were made to the Social Insurance Fund.
In case of care simultaneously for two or more children younger than one and a half years, the amount of the corresponding payment is added to the total amount, but cannot exceed 100% of the woman's average monthly income or be less than the summed minimum amount of the allowance.
It is important to note that when calculating the allowance for the second and subsequent children, the child itself is taken into account. the fact of having other children born (adopted) earlier, regardless of their age.
If mother deprived of parental rights in relation to children born earlier, then when calculating the monthly allowance for care, these children will not be counted in accordance with Part. 4 Article. 11.2 of the Federal Law No. 255-FZ of December 29, 2006 "On compulsory social insurance in case of temporary disability and in connection with motherhood".
Terms of payment of child care allowance up to 1.5 years
The woman still submits the application and the necessary documents at the place of work(no need to go to the Foundation on your own). It is better to write an application in 2 copies (with a list of the certificates and other documents provided), since the insured is responsible for the timely submission of documentation to the regional branch of the FSS ( no later than 5 days upon receipt from the employee).
If the enterprise employs more than 25 people, information for the assignment of benefits must be entered into the electronic information register, which replaces paper applications and significantly speeds up the data exchange process.
Upon receipt of documents, the FSS issues an appropriate receipt. If any necessary papers or information are missing, the Fund notifies the employer about this within 5 days. This order of consideration of documents is not accidental: 10 days from the date of application the applicant, the employer and social insurance must have time to consider all the documents and take measures to obtain the missing information.
If all the necessary documentation is present, drawn up correctly (in accordance with applicable law), then again within 10 calendar days the first payment to the applicant will be made (money goes to a bank account or by mail).
The benefit is transferred directly from the FSS monthly until the 15th. Dates for the transfer of child care payments may vary in different months, but should not be later than the established one.
Social Security Child Benefit
The allowance for caring for a child under 1.5 years old is paid by local social protection authorities at the expense of the federal budget non-working citizens(that is, not subject to compulsory social insurance), including women, full-time students in educational institutions.
In addition, the allowance is assigned in the department of social protection when caring for a child. other relatives, if the mother and (or) father:
- died, deprived of parental rights, missing, incapacitated;
- unable to care for children due to health reasons;
- are in places of deprivation of liberty (detained in custody);
- evade the upbringing of children and the protection of their rights.
Child allowance in the form of state social security is also paid at the choice of the applicant: through a bank(to the beneficiary's account) or Russian Post. Cash is coming by the 26th of every month.
What should I do if I haven't received child care allowance?
There may be situations when the deadlines for transferring benefits have expired, but the funds have not been received by the applicant. In this case it is necessary:
- Contact your employer for clarification: Was the information provided on time? in the FSS for the assignment of benefits.
- Find out whether a notice was sent to the employer about the need to make changes or additions to the information and whether he provided this information in a timely manner.
Important be careful when filling out the details to transfer payments, depending on the method of receipt:
- through a bank- personal bank account must consist of 20 characters;
- by mail- the exact index and address of the place of residence must be indicated.
Quite often, the timeliness of payment of benefits depends on correctness and completeness specified details.
If the benefit has already been assigned, and the first payment has already been received, then delays in the transfer of funds may be related to with holidays and non-working days, closing the reporting period (for example, when changing the calendar year).
If the transfer of due payments regularly done later set time, recipient entitled to file a complaint to the granting authority.
The new allowance will be paid from 1.5 years to 3 years. To all employees. This allowance will be paid by the federal authorities, depending on the income of the family.
Benefit for caring for a child up to 1.5 years old in 2019
care allowance paid until the child reaches 1.5 years. Not a day more!
to the menu
How to prepare documents and calculate monthly care allowance
- Make sure Is the employee entitled to benefits?. Not everyone can apply
- Determine the number of days in the billing period and the days that should be excluded from it
- Calculation of average earnings. Check if the received value corresponds to the limit
- Determine your average daily earnings employee. Make sure this value is not greater than the limit
- Count average monthly earnings. This value cannot be less than the minimum wage
- Calculate the benefit amount per month. Child care allowance up to 1.5 years per month is equal to Average monthly earnings multiplied by 40%
- Check your allowance- it must be not less than the minimum limit and not more than the maximum
- Pay your allowance
- Reflect the allowance in accounting and taxation
It is possible to postpone the start of parental leave or not
The employee has the right to postpone the start date holidays up to 1.5 years for child care. When to exercise this right, the employee decides for herself. After all, the basis for the vacation is the statement of the employee. Until she writes it, she can continue to work for a while. During these days, the employer must pay wages on a general basis.
For example, if the vacation falls at the end of December, it can be more profitable to postpone its beginning to January of the next year. In this case, the billing period for calculating benefits will be different. For example, if the start of the vacation falls on December 2018, then the billing period will be January 1, 2016 - December 31, 2017. And if we postpone it to January 2019, then the period from January 1, 2017 to December 31, 2018 is taken for calculation. If an employee had a high average salary in 2018, it is more profitable for her to postpone the start of her vacation to 2019.
There is no prohibition on such a transfer of the billing period in the Law of December 29, 2006 No. 255-FZ. This means that the employer can pay benefits, which will be reimbursed by the FSS of Russia in the future.
To exercise the right to leave from a certain date, the employee writes a statement in which he indicates the start date of the leave. The employer must provide leave from the date indicated in the application. The end date of the holiday is not postponed. So, in fact, the vacation will be reduced by the number of days that the employee worked without taking a vacation.
2.Who applied for benefits after six months from the day the child reaches the age of 1.5 years (i.e. after the child is two years old) does not receive benefits. He needs to apply for benefits to the territorial branch of the FSS of Russia. and provide valid reasons.
Note: Law of December 29, 2006 No. 255-FZ and clause 80 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009 No. 1012n.
2. Foreign employees temporarily staying in Russia, they do not receive benefits for caring for a child under 1.5 years old.
to the menu
Documents for receiving child care allowance up to 1.5. years
Note: Table with a list of documents for receiving benefits up to 1.5 years (.pdf 123 Kb)
According to the rules established by paragraph 54 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, in order to receive benefits, a person must submit the following documents to the organization:
- (at the same time, the legislation establishes a single list of mandatory information that the employee must indicate in the application for the assignment of benefits related to the birth of a child);
- birth certificate(adoption) of a child and its copy or a document and its copy confirming the fact of the birth and registration of the child - upon the birth of a child in the territory of a foreign state (issued by a consular office of Russia abroad, another competent department);
- certificate of adoption of the child and its copy (in case of adoption of a child);
- an extract from the decision to establish guardianship over the child (provided by the guardian);
- birth certificate(adoption, death) of previous children and its copy (represented by employees who already have (had) children);
- certificate from the place of work(services, bodies of social protection of the population at the place of residence) another parent that he does not use parental leave and does not receive a monthly allowance (if one of the parents takes the leave);
What information should be in the certificate from the father's place of work to receive child benefits
According to the law, the allowance for caring for a child up to one and a half years is paid only to one of the parents. For example, the mother will receive it, then she needs to provide the FSS or her work with a certificate stating that the father of the child is not on leave to care for him and does not receive benefits.
The form of such a certificate is not established.
In the letter of the FSS dated September 14, 2011 No. 14-03-11 / 15-10658, a letter from the Ministry of Health and Social Development was attached with clarifications on this issue, which states that the certificate must indicate only information about whether the father used the right to leave to care for a child up to one and a half years or not. Any additional information in this document, the policyholder not required to report.
LLC "Sharazh-Montazh"
(use company letterhead)REFERENCE
____________ № __________This certificate was issued to Ivanov Ivan Ivanovich stating that he really works at Sharazh-Montazh LLC.
He does not use leave to care for a child born on January 15, 2010 until he reaches the age of one and a half years;
In connection with the issuance of a certificate, no allowance will be awarded.
This certificate was issued on the basis of personal account No. 128 for presentation at the place of demand.
Name ___________________ I.O. Surname
positions (personal signature)
employer - certificate from the place of work(services, bodies of social protection of the population at the place of residence) of both parents that neither of them uses parental leave and does not receive benefits (if the leave is issued by another relative).
- a copy of a temporary residence permit as of December 31, 2006 - for foreign citizens and stateless persons temporarily residing in Russia and not subject to compulsory social insurance.
What documents must an employee provide in order to receive childcare allowance for a child under 1.5 years old, if her spouse is a foreigner, does not work and does not have a work book
open close
It all depends on the status of the foreign spouse. Foreign citizens are subject to social insurance if they are permanently and temporarily residing on the territory of the Russian Federation. But temporarily staying foreigners are not insured persons and do not have the right to receive benefits for caring for a child under 1.5 years old.
Therefore, if the father of the child is a temporarily staying foreigner, then the employee must submit copies of:
- spouse's identity document;
- migration registration documents (tear-off part of the notification of arrival and migration card) confirming the status of the husband.
Note :
These documents will be sufficient to confirm the impossibility of receiving benefits for the spouse.
If the father of the child has the status of permanently or temporarily residing in the territory of the Russian Federation, but does not work and does not have a work book, then he must submit a certificate from the social protection authorities at the place of residence (registration) stating that the monthly allowance for child care he does not receive. Such requirements follow from subparagraph “e” of paragraph 54 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.
A certificate from the place of work of the second parent is filled in in any form and should contain only the necessary information (that the second parent does not use parental leave and does not receive benefits). Any additional information (in particular, the date and number of the order for employment) is not needed in this certificate.
How to get Social Security benefits
open close
According to article 13 of the Law of May 19, 1995 No. 81-FZ and subparagraphs "b", "c" of paragraph 45, paragraphs 39, 40 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009 No. 1012n in its department of social protection of the population , but receive child care allowance in different amounts:
- non-working (including laid-off and full-time students) parents and guardians;
- some other relatives if they are dismissed for specific reasons;
- non-working relatives who care for a child whose parents cannot do this for a number of reasons.
Note: They are eligible to claim childcare benefits up to 1.5 years if they do not receive unemployment benefits.
In addition, in the amount of 40 percent of average earnings (income, monetary allowance) in the social protection service, the following are entitled to receive benefits:
- one of the relatives or guardians of the child, dismissed during the parental leave due to the liquidation or termination of the employer (department in which he served);
- one of the relatives or guardians of the child, dismissed during parental leave due to the expiration of the employment contract in military units abroad;
- the mother of the child, dismissed during maternity leave: due to the liquidation or termination of the activities of the employer (department in which she served) or due to the termination of the employment contract in military units abroad;
- the mother of the child, dismissed during maternity leave, leave to care for him due to the transfer of her husband from military units abroad back to Russia.
Such persons are entitled to receive benefits on a monthly basis, starting from the day they were dismissed until the day when the child turns 1.5 years old. (Prior to dismissal, such persons are entitled to receive care allowance at their place of work (service) from the day they took parental leave.)
When caring for two or more children, such persons are entitled to a cumulative allowance equal to 100 percent of the average earnings for the 12 months prior to dismissal.
According to articles 4.2, 14, 15 of the Law of May 19, 1995 No. 81-FZ, part 2 of article 10 of the Law of November 30, 2011 No. 371-FZ and subparagraph "a" of paragraph 46, paragraphs 48, 49, 79, 87 According to the procedure approved by the order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, the amount of the benefit calculated on the basis of 40 percent of average earnings (income, monetary allowance) should fit into the limit values. And if in the area where the recipients of the allowance work, regional coefficients are established, the maximum amount of the allowance is increased by them.
In order to receive benefits, submit an application to your district department of the social protection service for a child up to 1.5 years of age and a package of supporting documents, which may vary depending on who claims the benefit.
Fill out an application for the appointment of a child care allowance to the social security authorities, which must be submitted to the employer (at the place of service).
The list of documents may vary depending on who is applying for the allowance (parent, guardian, adoptive parent, including, for example, a pensioner or a laid-off worker). See the table to determine the composition of the documents.
According to paragraphs 51 and 58 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, the allowance will be assigned within 10 days from the moment the person submits all the necessary documents to the social protection service and they will be accepted. Payment will be made by postal order or to the bank account specified by the recipient no later than the 26th day of the month following the month of receipt (registration) of documents.
to the menu
Appointment term, procedure for paying benefits for caring for a child up to 1.5 years
From what day do they pay care money
Child care allowance is paid starting from the first day of the granted leave ( from the date of application) for care until the day when the child turns 1.5 years old (inclusive) (part 1 of the Law of May 19, 1995 No. 81-FZ). The exception is:
- mothers, laid off during pregnancy. They are paid benefits by the social protection authorities from the day the child is born;
- mothers, laid off during maternity leave. They are paid benefits by the social protection authorities from the day the child is born or from the next day after the end of maternity leave. ;
- face, not subject to social insurance(for example, pensioners) who care for a child due to the death of a mother and (or) father, deprivation of their parental rights, etc. A detailed list of such cases is indicated in paragraph 8 of part 1 of the Law of May 19, 1995 No. 81-FZ.
When should care allowance be transferred?
According to paragraphs 57 and 58 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, the allowance is calculated no later than 10 days from the date of receipt of all necessary documents from the employee. The basis for the assignment of benefits is the order to provide the employee with parental leave. The decision to assign benefits can be entered into a unified order form (.doc file 58 Kb) on granting parental leave (form No. T-6).
Child care allowance is due:
- from the first day of granted parental leave, i.e. from the date of submission of the application and documents (for employees);
- from the birth of a child for those who do not work.
This means that the benefit will most likely need to be paid for an incomplete month.
to the menu
Benefit calculation
After you have decided on the billing period and what amounts to take into account, you can consider the size of the average daily earnings. To do this, use the formula:
Average daily earnings
Earnings for the billing period
Number of calendar days
in the billing period
(excluding days excluded from it)
The amount of the allowance for the care of a child up to 1.5 years old per month is 40
percent of an employee's average monthly salary. That is, you need to calculate it according to the formula:
Benefit for caring for a child up to 1.5 years per month
Average monthly earnings
Unlike sick leave, for the amount of the allowance for caring for a child up to 1.5 years the insurance experience of the employee and the number of children do not affect. There is no such requirement in the Law of December 29, 2006 No. 255-FZ.
But what if the parental leave lasts less than a month? Then recalculate the allowance in proportion to the calendar days when the employee directly looked after the child. At the same time, do not forget to take into account also weekends and holidays (approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).
Benefit for an employee who cares for several children
calculate for each child separately and then summarize. Just keep in mind that the resulting amount of benefits must simultaneously meet two criteria:
- it cannot exceed 100 percent of the employee's average earnings;
- the value cannot be less than the summed minimum amount of all child benefits.
Note: Part 2 of the Law of December 29, 2006 No. 255-FZ and part 3 of Article 15 of the Law of May 19, 1995 No. 81-FZ.
If the total amount of the benefit does not meet both of these conditions at the same time, you need to do so. Pay the employee the amount corresponding to the summed minimum benefit amount. Even if this amount exceeds 100 percent of his average earnings.
An example of Calculating child care allowance in 2014
Petrova V.S., an employee of ZhTS LLC, is going on maternity leave from January 10, 2014 to care for her first child. At that time, she was calculated the size of the care allowance as follows.
The billing period is now 2012-2013 (731 calendar days).
In 2012, she was credited with 548,499.34 rubles, and in 2013 - 613,904.15 rubles.
The amounts for each year are more than the annual contribution limit. This means that for 2012 you can take 512,000 rubles, and for 2013 - 568,000 rubles. The number of excluded days was 22. The accountant calculated the daily earnings as follows:
(512,000 rubles + 568,000 rubles): (731 days - 22) = 1,523.27 rubles.
The value obtained as a result of calculations is more than the limit of 1479.45 rubles. Thus, the amount of childcare allowance for a full month will be:
RUB 1479.45 × 30.4 days × 40% = RUB 17,990.11
An example of calculating the benefit for caring for a child under 1.5 years old when caring for twins
Employee of the organization E.V. Ivanova went on parental leave on August 1, 2015, having submitted all the necessary documents on July 29. Ivanova had twins, her first children.
On August 2, the head of the organization issued an order to assign her an allowance for caring for a child up to 1.5 years old.
The number of calendar days in 2013-2014 is 730. Ivanova did not have calendar days excluded from the billing period.
The employee's earnings for the billing period amounted to:
- in 2013 - 100,000 rubles. (in 2014 - 119,000 rubles. (
The average daily earnings are: (100,000 rubles + 119,000 rubles): 730 days. = 300 rubles/day
The calculated average daily earnings are less than the maximum average daily earnings (1632.88 rubles/day).
Therefore, the average earnings for a calendar month: 300 rubles / day. × 30.4 days = 9120 rubles.
The amount of the benefit for caring for a child up to 1.5 years old is 40 percent of the average salary of an employee for a calendar month: 9120 rubles. × 40% = 3648 rubles.
The amount of the allowance for the first child, calculated on the basis of average earnings (3,648 rubles), is more than the minimum (2,718.34 rubles). Therefore, we take into account 3648 rubles.
For a second child, the minimum allowance is already 5,436.67 rubles, which is more than the payment calculated on the basis of average earnings (3,648 rubles). Therefore, for the second child, Ivanova will receive a monthly allowance in the amount of 5436.67 rubles.
Thus, the total allowance for two children amounted to 9084.67 rubles. (3648 rubles + 5436.67 rubles) per month. This figure is less than the average salary of an employee for a full calendar month (9120 rubles). Ivanova's monthly allowance is 9,084.67 rubles.
Does the employee need to recalculate the child care allowance if the minimum wage has changed during his vacation. The allowance is calculated on the basis of average earnings equal to the minimum wage
You do not need to recalculate the amount of the allowance. Because the minimum average wage is taken equal to the minimum wage, which valid on the date of occurrence insured event. That is, in the case under consideration - the first day of leave to care for a child under 1.5 years old (part 1.1 of article 14 of the Law of December 29, 2006 No. 255-FZ). Thus, a change in the minimum wage during the period when the employee was on parental leave will not affect the amount of her benefit in any way.
But if an employee goes to work, and then goes on leave again, when there is already a new minimum wage, then the allowance will be recalculated with a new minimum wage.
How to recalculate child benefit in 2018
The employee went on leave to care for her first child on July 1, 2017. She was calculated and assigned an allowance in the amount of 19,460.86 rubles.
Since January 22, 2018, the employee has gone full-time. And on February 12, 2018, she again decided to go on parental leave. The accountant recalculated her allowance. The billing period is now 2016-2017 (731 calendar days). In 2016, the employee earned 864,129.32 rubles, which is more than the limit for 2016 of 718,000 rubles. In 2017, the salary amounted to 332,064.5 rubles, which is less than the 2017 limit of 755,000 rubles. Maternity leave, parental leave and sick leave lasted a total of 347 days.
The average daily earnings will be: (718,000 ₽ + 332,064.5 ₽) : (731 days - 347 days) = 2734.54 ₽.
This is more than the maximum limit in 2017.81 rubles, which is valid in 2018. This means that the new child care allowance for the month will be: 2017.81 ₽ × 30.4 days. × 40% = 24,536.57 ₽.
This is 5075.71 rubles. more than in 2017 (24,536.57 ₽ - 19,460.86 ₽).
Note : Conclusion. You can go to work at the beginning of the year for a couple of weeks, and then go on vacation again. At the same time, the billing period changes and the calculation itself, by increasing the excluded days, increases the allowance.
to the menu
The maximum amount of care allowance up to 1.5 years, established for several children
The maximum amount of the total amount of benefits for caring for a child up to 1.5 years old is legally established, when benefits are paid for several children at once. At the same time, the summed amount of the benefit, calculated on the basis of average earnings, cannot exceed 100 percent of average earnings.
However, at the same time, the amount received must not be less than the summed minimum amount. If the amount of the allowance for two or more children does not meet these two criteria at the same time, pay the combined amount of the minimum allowance, even if it exceeds 100 percent of the employee's average earnings. part 2 of the Law of December 29, 2006 No. 255-FZ and part 3 of Article 15 of the Law of May 19, 1995 No. 81-FZ.
to the menu
Work during parental leave up to 1.5 years
Note : Please read this section very carefully!
If the mother (another relative who has taken a leave) works during parental leave, then she (he) is not entitled to allowance during this time. At the same time, the allowance must be paid if during the vacation the employee works part-time or at home (part 3, part 2 of the Law of December 29, 2006 No. 255-FZ, clause 43 of the Procedure approved by order of the Ministry of Health and Social Development Russia dated December 23, 2009 No. 1012n). At the same time, it does not matter where the employee works on such conditions: in an organization that pays him benefits, or in another (part-time). The legislation does not contain any restrictions in this regard.
The mother is on "children's" leave: should the FSS offset the costs of paying benefits to the father in connection with the child's illness?
A disability certificate for caring for a sick child can be issued to the father, even if the mother is on leave at that time to care for this child until he reaches one and a half years and receives a "child" allowance. This conclusion was reached by the Arbitration Court of the Moscow District in its decision dated March 27, 2019 No. A40-49069 / 2018.
After maternity leave, the employee worked full-time for several months. She wrote an application for parental leave only after that.
The allowance must be paid from the day the leave is granted. Because an employee is not required to take parental leave up to 1.5 years immediately after the end of maternity leave. The mother of the child has the right to decide for herself when and for how long to apply for such leave. The employee does not lose the right to benefits because of this. This follows from paragraph 46 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.
Can an employee return to work from parental leave for one month and then return to parental leave?
Yes maybe. Parental leave may be used in installments. Therefore, the employee can interrupt the vacation and return to work, and then reapply for leave. In this case, the employee receives a salary for the period of work. She is not entitled to allowance for caring for a child under 1.5 years old. This follows from the provisions of Article 256 of the Labor Code of the Russian Federation.
Reducing the working day by an hour does not give the right to child care benefits, according to the FSS
A parent on parental leave working part-time should spend most of their time caring for that child, not work. If the working time is reduced slightly (by 5 minutes or by an hour), then the “children's” allowance is not due. This conclusion follows from the letter of the FSS dated January 19, 2018 No. 02-08-01 / 17-04-13832l.
The right to receive child care allowance up to one and a half years remains even if the parent’s working day is reduced by only a few minutes
Note : Another, risky, but supported by the court, approach!!!
Part-time work is considered to be less than normal time, i.e. less than 40 hours per week. Therefore, even if the working week is reduced by only 1 percent (is 39.6 hours instead of 40), the employee is entitled to receive child care allowance up to one and a half years. This conclusion was reached by the Arbitration Court of the North-Western District in its decision dated November 28, 2016 No. A13-2070 / 2016.
Note: The legitimacy of this approach was recognized by the Supreme Arbitration Court of the Russian Federation in the ruling dated November 12, 2009 No. VAC-14376/09 (on the refusal to transfer the case to the Presidium).
to the menu
How to calculate childcare benefit calculator in 2019
To calculate the allowance, include all payments and other remunerations from which contributions to the FSS of Russia are accrued (earnings, including personal income tax, and not what was handed out). This is provided for by paragraph 2 of the Law of December 29, 2006 No. 255-FZ, paragraph 2 of the regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375.
The calculator calculates maternity benefit (sick leave) and monthly allowance for child care up to 1.5 years in just 3 steps.
Step 1 . First choose what you will consider:
- maternity or
- allowance for children, for caring for a child up to 1.5 years.
Step 2. The second step indicates earnings for 2 accounting years and other parameters necessary to calculate the average daily earnings.
Step 3 At the 3rd step, you will see the final allowance calculation.
-
The maximum value of the base for calculating insurance premiums and RSV is published. It is not reflected in personalized reporting. -
The values of the minimum wage are given. The data are combined in the 2019 minimum wage table by year.
According to Russian law, the monthly benefit for caring for a child up to one and a half years old is paid exclusively to a recipient who has gone on vacation, the purpose of which is to care for this child up to 1.5 years old. Consequently, this person interrupts his work by profession, when he returns to work, the allowance ceases to accrue. Also, accrual stops in the month that follows the one in which the child is one and a half years old. You can calculate the amount of the monthly payment up to 1.5 years using the online calculator. Its form is shown below.
The calculator is simple, it is enough to fill in 3 fields to calculate the amount of the allowance for caring for a child up to 1.5 years old.
How to calculate benefits up to 1.5 years in a calculator
Three fields of the online calculator must be completed:
- total earnings for the first accounting year;
- total earnings for the second accounting year;
- the number of days that can be excluded from the calculation period.
Do not indicate in the upper fields of the online calculator annual earnings by years of more than the maximum base established by law:
- for 2015 - 670,000 rubles;
- for 2016 - 718,000 rubles.
Exclude from the calculation the days that fell on sick leave, maternity leave, vacation up to 1.5 years with the previous child. The total value of the days should be entered in the bottom field of the online calculator.
The recipient of the allowance for a child under 1.5 years old can be either a mother or any other relative, including a father, grandmother or grandfather. A guardian who is not a relative is also entitled to a monthly allowance. It is established that only one person can receive it, who must directly care for the child during the paid period until he reaches the age of one and a half years.
Calculation rules in 2017
- employed, which implies that insurance premiums are transferred to the Social Insurance Fund for them;
- unemployed, whose compulsory social insurance is not provided.
Another rule is that this allowance does not change in the New Year. If the recipient was calculated in 2016, then in 2017 recalculation is not required. He will be able to continue to receive funds in the amount established earlier until his child reaches the established age of 1.5 years. However, there are two exceptions:
- A recipient who in the previous (for example, 2016) year worked at least for a short time, and he was paid at least one monthly salary, has the right to also get a job in the coming year and then leave it and ask for a recalculation. In this case, the amount of earnings becomes different, as well as the billing period, which will result in an increase in the amount due to an increase in average monthly earnings over the last two calendar years. In the future, the recipient retains the right to remain on vacation until the child is 3 years old.
- Upon receipt of the minimum care allowance, its recalculation is carried out automatically.
In accordance with the rules for calculating the monthly allowance up to 1.5 years, it is required to establish the average earnings of the recipient for the previous two years. In particular, if the recipient became eligible for this childcare allowance in 2017, it is determined what his earnings for 2015 and 2016 were. It is established that if the recipient is the mother of the child, and during one or both of these years she was on maternity leave, it is allowed to replace these calendar years with the previous ones if this will lead to an increase in the amount of the monthly benefit.
Formulas for calculating benefits
For a category that includes citizens employed at an enterprise that monthly transfers payments to the social insurance fund, the care allowance for up to 1.5 years is calculated in the amount of 40% of the average monthly salary calculated for the last two years before the start of calculating the allowance itself.
The exact formula looks like this:
In this formula:
- PM means the amount of the monthly care allowance for one and a half years;
- SDZ - average earnings per day, calculated for the recipient, taking into account his rates for the two previous calendar years;
- 30.4 - the average annual number of days in an abstract month;
- 0.4 is a coefficient reflecting a rate of 40% of the previously received salary.
This formula is laid down for calculation in the online calculator.
At the same time, it was established that the maximum annual income from which deductions are received has a limit, in 2015 it is 670 thousand rubles, in 2016 - 718 thousand rubles, in 2017 it is set at the level of 755 thousand rubles. All other funds are not subject to insurance premiums.
In the fields of the calculator for indicating income, do not enter amounts exceeding the marginal bases in order to avoid distorting the result.
For the category, which includes citizens for whom contributions to the Social Insurance Funds have not been made, the child care allowance is 40% of the minimum wage. Since July of this year, it has been equal to 7,800 rubles. In fact, as will be shown below, such a formula may not work for them.
Minimum and maximum child care allowance
In 2017, both extreme monthly payments up to 1.5 years were redefined, both the lowest possible and the highest allowable. They are calculated:
- the minimum - for persons classified as unemployed and unemployed or workers whose official wages are extremely low;
- maximum - for persons with official employment, whose salary during the year exceeds the size of the insurance base, for them the maximum amount of benefits is provided.
Beginning February 1, 2017, the smallest amount that can be paid to a recipient to care for a baby is:
- 3065 rubles 69 kopecks, if the allowance is intended for the first child in the family;
- 6131 rubles 37 kopecks, if the allowance is intended for any children, starting from the second, then the amount does not increase.
The unemployed receive such a minimum monthly payment up to 1.5 years. The calculation can be omitted in the online calculator if the payout is minimal.
Those working less than six months and those with low income (two-year income less than 24 * minimum wage) receive 40% of the minimum wage (2310 rubles)
An employer is not entitled to pay child care allowance below the minimum or above the maximum.
The maximum payment is calculated based on the largest amount of daily earnings taken into account, which in 2017 is 1907 rubles 37 kopecks.
If the calculator calculated your care allowance up to 1.5 years above the maximum 23120.66 rubles. for a full month, then the maximum amount is due for payment.
An example of determining the allowance for a child up to 1.5 years
A mother who stayed at her previous job for three years and went on leave on January 11, 2017 on this basis. The calculation for her is made on the basis of wages for 2015 and 2016, which amounted to equal amounts of 700 thousand rubles, and she did not go on sick leave. In this case, it is worth recalling the marginal base for 2015, which was then 670 thousand rubles, which means that insurance premiums were not collected from the remaining 30 thousand in 2015. You also need to keep in mind that the total number of days in two years is 731, since 2016 is a leap year.
Thus, the benefit will be:
(67000 + 700000) / 731 * 30.4 * 0.4 \u003d 22789 rubles 66 kopecks.
Let's calculate the monthly payment for a child up to 1.5 years old in an online calculator.
The calculator did the same.
How to calculate the minimum wage
The amount of the benefit for caring for a child up to 1.5 years old is considered according to the minimum wage, if in this way it turns out to be higher than the prescribed minimum amount of payments.
In particular, the amount of 3065 rubles, which is due for payment for the first child, is inferior to 40% of the increased minimum wage (which is 3120 rubles), therefore, instead of it, from July 1, 2017, the minimum wage is paid, as indicated in the formula for persons who did not pay contributions to FSS. Prior to this date, the minimum wage was 7,500 rubles, 40% of this indicator (3,000 rubles) was inferior to 3,065 rubles established from February 1, so the calculation did not take place according to the minimum wage.
At the same time, the amount that relies on the second and subsequent children significantly exceeds this percentage of the minimum wage, therefore, persons caring for the second and any subsequent child under 1.5 years old are paid exactly 6131 rubles, for them the formula of 40% of the minimum wage does not is valid.
