How maternity pay is calculated How to correctly calculate maternity benefits and vacation. How maternity payments are calculated

Russian legislation provides pregnant women and mothers with children under the age of three with certain benefits.

They are entitled to exemption from work with the right to save their place.

All these moments are regulated by the Labor Code and other legislative acts.

Definition of concepts

There is no such term in the legislation - maternity leave. So it is customary to call the time of release from work of women during their pregnancy and childcare.

In fact, these are two completely different types of vacation.

For pregnancy and childbirth

This leave is due to a woman expecting a child 70 days before the estimated date of completion of the pregnancy, his duration 140 days. That is, ideally, it should be divided in half - 70 days before the birth of the baby and 70 days after, but even if the relief from the burden occurs a little earlier or later than the calculated date, its duration will not change.

140 days of vacation is the standard option for a singleton pregnancy that ended without complications.

In the case when a woman is pregnant with two or more children, she will granted extended leave for pregnancy and childbirth, 194 days long, which begins 84 days before the birth of the child. The part after birth will be 110 days.

This leave, as with 140 days, does not decrease or increase even if the date of birth does not coincide with the calculated one, and also if only one child turns out to be viable.

16 more days provided if there are complications during childbirth, for example, a caesarean section will be performed. This leave is given regardless of how much was given to the woman initially, 140 or 194 days. It is granted immediately after the end of the main leave associated with pregnancy and childbirth.

Maternity leave is given according to the disability certificate, which the pregnant woman receives in a consultation or clinic where she is registered.

For child care

Parental leave begins immediately after the completion of the sick leave for BiR.

Can be conditionally split it in two:

• caring for a child until he is one and a half years old;
• caring for a child up to the age of three.

The whole difference between them is that the first one and the second one is not.

Not only women can take parental leave, they must provide it to any family member who will take care of the baby (dad, grandmother, grandfather, etc.).

Childcare leave ends on the day preceding the child's birthday, when the child turns three years old. This type of vacation can be divided into parts between family members.

Legislative regulation

Both holidays are regulated Labor Code of the Russian Federation:

• Art. 255 regulates sick leave for pregnancy and childbirth;
• Art. 256 maternity leave for childcare.

Here their main concepts and duration are defined. It also establishes the right of the employee to retain his position for the entire period of absence.

Both holidays provided only upon request. employee, the employer is not entitled to send on maternity leave without consent.

The procedure for calculating payments for BiR

According to the legislation, she will have the right to take for the calculation of both holidays the years when she worked and received a salary.

If one of the types of maternity leave passes from one year to another, then recalculation by periods is not made. That is, if a woman goes on parental leave in 2019, then the calculation base for the entire year and a half will be 2017 and 2018. If the additional sick leave also goes to the second year, then it is still calculated like the main one.

For example, 140 days of sick leave began in August 2017 and ended in January 2018, then the woman received 16 additional days. For these additional days, the base of 2016 and 2015 will still be taken, since they are considered a continuation of the main sick leave.

Calculation examples

Example 1

A woman pregnant with one child goes on sick leave in March 2019, she did not apply for a change in the billing periods.

To calculate the payout amount need the following data:

• income in 2018 = 230,000 rubles;
• income in 2017 = 205,000 rubles;
• number of days in given years = 730 and 730 days (2017-2018);
• sick days = 140 days.

Additional information: in the billing period, the woman was on a regular sick leave for 12 days, and the amount of the sick leave amounted to 8,400 rubles.

Example 2

The same data, but the woman's income was:

• in 2018 = 90,000;
• in 2017 = 85,000.

At the same time, she works full-time and was employed in the billing period.

1. We calculate the data for the formula:
   • Number of days: 730 - 12 = 718;
   • Income: 90,000 + 85,000 - 8400 = 166,600 rubles.
2. We calculate the amount of the allowance: 166,600 / 718 * 140 = 32,484 rubles.
   Since the amount learned during the calculation was less than the minimum, the woman will be paid an allowance in the amount of 51,918.90 rubles.
3. Child care allowance: 166,600 / 718 * 30.4 * 40% = 2821.5
   Since the amount of the monthly benefit also turned out to be less, then in this case the minimum amount calculated according to the minimum wage will be paid - 4512 rubles.

The rules for calculating the amount of this benefit are discussed in the following video:

The maternity benefit calculator is (unfortunately :) not magical, and to get the correct result, you will need to read the explanations and make some calculations yourself.

• The monthly allowance for child care up to 1.5 years old will help you calculate the amount of the corresponding payment.

Calculator example:

1. The pregnancy is multiple, and she is given a vacation of 194 days, we drive the number into the first field.

The amount of maternity leave will be calculated based on earnings for the previous two years. The work experience for this period is more than six months, we note the corresponding item.

2. The “net” salary (excluding vacation and sick pay) for 2019 before taxes amounted to 770,000 rubles, plus vacation pay - 66,894 rubles, sick leave - 22,298 rubles. We enter in the second field 836,894 (770,000 + 66,894, we do not take into account hospital payments).

3. In 2018, the income amounted to 824,894 rubles. - this exceeds the maximum allowable contribution to the FSS for this year at 815,000 rubles. You must specify the amount subject to this limitation.

4. For the billing years, the total period of disability (sick leave) was 20 days. We use this number in the fourth, last field. * This may also include periods of parental leave, maternity leave, periods of release of an employee from work with full or partial retention of wages in accordance with the law, if insurance contributions to the Social Insurance Fund of the Russian Federation are paid for this period were not charged.

Maternity payments are a one-time allowance that the expectant mother receives when she goes on sick leave for pregnancy and childbirth. To calculate them, you need to know the average salary of an employee for the 24 months that preceded the calendar year of maternity leave. It is also important to take into account periods of temporary disability, previous maternity leave and other nuances.

The maternity calculator from Kontur.Accounting will help calculate the amount of maternity payments, as well as the monthly allowance for caring for a child up to 1.5 years old. The calculations take into account all current rules and provide explanations. The calculator is free to use.

Select a benefit to calculate, enter your details. The calculator will automatically determine the amount, taking into account all restrictions, and adjust it if the benefit amount is less or more than the established minimum / maximum. If necessary, use hints and links to legislative acts.

How the calculator works

The calculator will calculate maternity allowance and monthly childcare allowance up to 1.5 years in three steps.

1. To calculate maternity leave, indicate the data from the sick leave that the employee received at the place of observation of pregnancy for a period of 30 or 28 weeks. To calculate the allowance for caring for a child under 1.5 years old, enter the data on the child. The procedure for payments established in 2013 obliges us to exclude periods of temporary disability from two settlement years: they must be indicated in the calculator, if any.
2. Specify earnings for 24 billing months, district coefficient (if any) and other parameters that the calculator will request. If the work experience of an employee is less than six months, the system itself will make an adjustment to the calculations.
3. In the third step, the calculator will offer the final calculation of benefits with explanations.

The maternity pay calculator is part of the accounting service

Last update 20.09.2019

Only the maximum and minimum amounts of compensation change annually in the calculation of maternity pay. At the same time, the basic algorithm and principles remain the same.

The article is relevant for calculating maternity leave in 2019 and 2020.

• No. 81-FZ "On state benefits to citizens with children";
• Federal Law No. 255-FZ of December 29, 2006 “On the Provision of Benefits for Temporary Disability, Pregnancy and Childbirth of Citizens Subject to Compulsory Social Insurance”

The unemployed and self-employed receive a minimum care allowance.

According to the legislation, periods such as pregnancy and childbirth, as well as childcare up to one and a half years, are considered insurance for working women. Part of the income that a woman received in the form of a salary is lost when a child is born. The state partially compensates their losses to mothers in the form of payments:

How maternity payments are calculated

The amount of maternity benefits depends on the salary of the employee for the full two years before the birth. For example, if a woman goes on maternity or parental leave in 2020, 2018 and 2019 are taken into account.

To determine the amount of benefits, calculate the average daily earnings of a woman for 2 years. To do this, the sum of all wages is divided by 730 (the number of days).

For example, the average salary of an employee is 36,000 rubles. Her average daily earnings are as follows:

36,000 × 24: 730 = 1183.56 rubles

This calculation is standard. It should be taken into account that:

• the number of days for 2 years will be 730 in general cases, but if one of the years taken into account is a leap year, the number of days will be 731, and, accordingly, 732 days if both years were leap years;
• average earnings should not be less than the minimum;
• if the employee has a total work experience of less than 6 months, the allowance is calculated from the established minimum wage;
• in regions where wages are calculated using, it is included in the minimum benefit.

For calculations, information on earnings for the past two years is accepted, for which insurance premiums were charged to the FSS. If an employee worked for only 1 year, one and a half or a month out of two settlement years, it doesn’t matter, all days are taken into account anyway.

What payments are not included in the calculation of maternity:

• periods of illness paid on sick leave;
• exemption from work in connection with the need to care for a disabled child, if it was paid;
• period of sick leave for pregnancy and childbirth;
• parental leave, if it fell on the relevant dates and other periods.

The procedure for calculating the allowance for BiR

The specific amount of the B&R benefit is determined by the number of days on vacation. Usually it is 140 days, but there are exceptions:

The size of the maternity allowance is 100% of the average salary. The rule has been in effect since 2011. The average daily earnings are multiplied by 140, 156 or 194 - the number of days indicated in the sick leave. For example, the average salary of an employee is 43 thousand rubles. She's going on vacation expecting twins. Her allowance is calculated as follows:

43,000 × 24: 730 × 194, or 1,032,000: 730 × 194 = 274,257 rubles

The amount received is the money that a woman receives on sick leave for pregnancy and childbirth with twins.

If a woman for the previous 2 years prior to the vacation on the BiR did not have earnings or it was below the minimum wage, then her average earnings for calculating benefits are taken equal to the minimum wage set on the day of the vacation.

Calculation of care payments up to one and a half years

The monthly child care insurance benefit in most cases is 40% of the average monthly salary. Calculation formula: average earnings are multiplied by 30.4, which corresponds to the average number of days in months, then by a factor of 0.4 (this is 40%).

For example, a woman received an average of 25,000 rubles a month. We calculate the allowance according to the formula:

(25,000 × 24): 730 × 30.4 × 0.4, or 600,000: 730 × 30.4 × 0.4 = 9994.52 rubles.

Exception: mothers in public service. All periods when a woman was sick are paid to her at a rate of 100%. They are fully included in the calculations. However, their income is not subject to insurance premiums. The rule of law applies to female contract employees and mothers and fathers who are employees:

• penitentiary system;
• the police;
• customs services.

Mothers in these services receive the maximum guaranteed allowance. In 2018, it is 13,109 rubles. The increase in this amount by regional coefficients is taken into account.

If a woman has worked for several employers who made insurance contributions, she can apply for benefits for several jobs. On hands she will receive money on one of them.

Minimum and maximum benefit

The minimum amount of maternity benefit is tied to the minimum wage.

The maximum amount of payments is calculated based on insurance premiums for previous years.

• For 2018, the maximum insurance base is 815,000 rubles;
• 2017 - 755,000 rubles;
• 2016 - 718,000 rubles;
• 2015 - 670,000 rubles;
• 2014 - 624,000 rubles.

In 2019, the size of the insurance base is 865,000 rubles.

Unless otherwise indicated by the woman, the insurance base for previous years is used. The maximum payouts in 2019 are:

• RUB 301,095.20 for 140 days of vacation;
• RUB 335,506.08 for 156 days;
• RUB 417,231.92 for 194 days.

The minimum amount of child care allowance up to 1.5 years in 2019:

• 4,512 rubles for the first child;
• 6,554.89 rubles for the second and subsequent children.

The maximum allowance is 26,152.27 rubles.

If a woman simultaneously takes care of two, three or more children who are under 1.5 years old, the benefits are summed up, but do not exceed 100% of average earnings.

Maternity benefits are paid by the employer, but the woman receives full compensation from the FSS. In regions where the pilot program "" operates - the FSS pays. The payment is not subject to personal income tax and insurance premiums.

Replacement of the year when calculating maternity

Before the next pregnancy, a woman may already be on parental leave. To calculate maternity benefits, she has the right to replace the previous 1 or 2 years with others if the benefit increases in this way. These cannot be two arbitrarily chosen years, but those that preceded the date of registration of the vacation.

Example: in 2018-2019, an employee was on maternity leave. In 2020, she is taking maternity leave. The previous 2018 and 2019 can only be replaced by 2016 and 2017 if, in the calculations, the woman wins in the amount of payments and declares this in writing.

Online calculator

An employee takes maternity leave. The start of the sick leave is April 10, 2019, the end is August 27, 2019. 2017 and 2016 are taken into account at the request of the mother. 2 periods due to illness in the amount of 27 days for 2 years are not accepted, minus 17,500 rubles. Average daily earnings per day produced for a period of 703 days. Monthly earnings in 2017 amounted to 35,000 rubles, in 2016 - 37,000. A regional coefficient of 20% is taken into account. There were no periods of part-time employment, the insurance period was more than six months.

How to calculate maternity amounts:

On the "Initial data" tab, select the type of vacation, enter time intervals, indicate the calculation years:

• Specify exclusion periods, if any:

• Go to the "Pivot Table" tab. Specify monthly income by year:

• Note whether income is subject to regional coefficients and their size, indicate information on part-time employment, length of service, if any. The calculator will calculate the number of days for 2 years, the insurance base, and based on them - the daily income:

• Go to the "Results" tab. The calculator will show the amount:

The calculation of the amount of the child care allowance will follow the same scheme, only in the “Initial data” tab you need to select the type of vacation and indicate whether this will be the second or first child.

With the help of such a calculator, the employee can independently determine the amount of payments due to her.

An example of calculating maternity for the first child

An employee announced the start of her vacation in BiR in January 2019. The holiday starts on January 25th and ends on June 13th. The settlement years are 2018 and 2017, there are 28 sick days. Earnings for 2017 - 760 thousand rubles. (the marginal base is 755,000 rubles), for 2018 - 830 thousand rubles. (the maximum base is 815,000 rubles) Both bases exceed the established maximum, which means that the maximum norms are used for calculations:

(755,000 + 815,000) / (730 - 28) = 2236.46 rubles.

Vacation is normal, 140 days. The amount of maternity leave will be:

2236.46 × 140 = 313,104 rubles

This figure is more than the maximum amount of maternity leave in 2019, so the employee will receive the maximum allowable payment - 301,095.20 rubles.

Example with the replacement of the calculation period

A woman goes on vacation with her second child in 2020 on February 10. Until this date, the woman cared for her first child, she wants to replace the calculated years with 2016 and 2015. Days of illness - 12. Income for 2015 - 515 thousand rubles, (limit - 670,000 rubles) for 2016 - 580 thousand rubles. (limit - 718,000 rubles).

Both amounts are less than the marginal bases, they are used for calculations. Average daily earnings will be:

(515,000 + 580,000) / (730 - 12) = 1525.06 rubles

Benefit per month:

1525.06 × 30.4 × 0.4 = 18,544.84 rubles

Maternity payments to the unemployed

Payments for children to working women are provided if they worked under an open-ended or fixed-term contract. Unemployed mothers are:

• women who do not have labor relations have not registered them;
• concluded a civil law contract;
• were dismissed a year before receiving the status of "unemployed" due to the liquidation of enterprises, the termination of the activities of individual entrepreneurs;
• full-time students.

Dismissed are paid fixed amounts:

• 655 rub. per month on maternity leave;
• 4 512 rub. per month for the first child up to 1.5 years;
• RUB 6,554.89 per month for the second and subsequent children up to 1.5 years.

Student mothers receive a maternity allowance in the amount of a scholarship, while caring for a child - the minimum monthly allowance.

Allowance up to 3 years

The maternity allowance for a child aged 1.5 to 3 years is only 50 rubles per month. In fact, this is not a benefit, but compensation to an employee for not working. As you can see, the amount is insignificant and many simply do not draw it up. More than once the government raised the issue of increasing it, but so far the state does not have budgetary funds for this.

Except this from 2020

The benefit for pregnancy and childbirth is accrued to working women for a certain period according to the sick leave. Where can I get the formula for calculating maternity leave in 2017? How to determine the billing period? Consider the rules for calculating vacation pay for BiR.

Formula for calculating maternity - regulatory aspects

The total duration of the decree is 140 calendar days - broken down before the birth (70 days) and after (70 days). In some cases (with complicated or multiple pregnancy), the duration increases to 156/194 days.

Legislative regulation of BIR leave is carried out by Art. 255 of the Labor Code, Law No. 255-FZ, Order No. 1012n dated December 23, 09. Only the expectant mother has the right to receive benefits, other relatives are not entitled to this type of social benefit. Payment is made at the place of work or from the FSS for certain categories of citizens - full-time students, wives of military conscripts, dismissed due to the liquidation of the company, individual entrepreneurs on voluntary social insurance.

The amount of the accrued amount is affected by the amount of earnings of a pregnant employee; length of service and leave in BiR, the presence of excluded periods. If the value obtained turned out to be less than the federal minimum wage, the company's accountant needs to calculate the allowance based on the current minimum wage in the Russian Federation.

Formula for calculating maternity leave in 2017

Billing period- in order to determine the amount of maternity payments in 2017, it is required to take the employee's earnings for 2015-2016. In this case, the moment of issuing a sick leave is important, and not the expected date of birth. If in the indicated years the employee was on another vacation in BiR or on children's leave, she has the right to declare a replacement for other, more favorable periods.

earnings- for the designated time, the full amount of salary, vacation pay, bonuses and travel allowance is taken. VAT is not deductible.

Excluded Amounts- do not take into account hospital benefits, child or maternity payments, as well as amounts from which the employer did not accrue or pay insurance premiums. For example, this is the time of release from the performance of work duties with the preservation of earnings.

Settlement days- in 2017, calendar days are taken for 2015-2016, that is, 731 days. Periods of illness, children's leave, maternity leave, release (full or partial) from work are excluded.

Vacation duration in BiR (PO)- is taken from the disability certificate, which is issued by the supervising doctor of the ZhK. This takes into account the moment of drawing up the application of the pregnant employee for the provision of leave. Simultaneous payment of salaries and maternity is prohibited.

Average daily earnings (AD)- is determined by dividing the total earnings for the billing period by the billing days.

Total payout amount- is determined by the formula for calculating maternity:

The amount of vacation pay for BiR \u003d SD x PO.

Important nuances of calculating maternity

During the accrual of vacation pay for B&R, the legally established amounts of maximum and minimum payments should be taken into account. The calculated value is taken as the base value of the average daily earnings, which is then compared with the limits. In 2017, the following values ​​apply:

The maximum amount of average daily earnings is 1901.37 rubles.

The maximum size of the decree is 140 days. - 266,191.80 rubles.

The maximum size of the decree is 156 days. - 296,613.72 rubles.

The maximum size of the decree is 194 days. - 368,865.78 rubles.

The minimum size of the decree is 140 days. from 01/01/17 - 34,521.20 rubles, based on the minimum wage as of 01/01/17 at 7500 rubles.

The minimum size of the decree is 140 days. from 07/01/17 - 35,901.37 rubles, based on the planned minimum wage of 7,800 rubles.

How is a decree issued?

For the prompt accrual and issuance of maternity payments, an employee must provide the company's accounting department with a correctly executed sick leave, an application, a certificate of early registration (if any). At the same time, it is allowed to postpone the start date of the vacation according to the wishes of the pregnant woman. The allowance is calculated within 10 days from the receipt of all documentation, and the calculations are made as soon as possible for the transfer of salary / advance payment. The deadline for issuing maternity leave is 6 months after the end of the B&R vacation.

Maternity Payment Formula - Calculation Example

Suppose that the manager Korneeva L.S. has been working at Venta LLC since 04/22/13. In February, she brought the company's accountant a sick leave from 02/20/17 to 07/09/17 for a total period of 140 days.

The calculation period includes 2015, 2016. At the same time, in 2016, the employee was on sick leave for 15 days. Leave is fully used. The period of illness is excluded, vacation pay is taken into account.

The salary is 25,000 rubles, the allowance in 2016 is 14,000 rubles. For 2015, the total earnings are 299,800 rubles. (25,000 rubles x 11 months + 24,800 rubles vacation pay). 2015 limit of 670,000 rubles. respected, so the amount is taken into account in full. For 2016, the total earnings are 281,250 rubles. (25,000 rubles x 11 months + 6250 rubles), the amount of the benefit is excluded. 2016 limit of 718,000 rubles. is also observed, the amount is fully taken into account.

Total earnings for 2015-2016 \u003d 299,800 + 281,250 \u003d 581,050 rubles.

Settlement days = 365 + (365 - 15) = 715 days.

The formula for calculating maternity benefits = 581,050 / 715 days. x 140 days = 113,771 rubles.