How to calculate generic. Calculation of the childcare allowance. First, we determine the billing period and the amount of income

Pregnancy is a great time in a woman's life, but at the same time a headache for her employer. The manager must know how to calculate the maternity and pay, in what time frame the transfer needs to be made and what affects the amount of the benefit. Let us consider in detail the maternity leave, and also analyze the features of calculating maternity leave and the order of their transfer.

In ordinary life, maternity leave is usually called the entire period while a woman is released from work in order to bear, give birth to a child and take care of him until he is 3 years old. But the legislation divided this concept into 2 segments: (the basis is Art. 255 of the Labor Code of the Russian Federation) and (the basis is Art. 256 of the Labor Code of the Russian Federation). While the monthly social payment for childcare is stable at 40% of the average earnings, the calculation of the maternity allowance has its own characteristics.

Calculation of maternity payments

To count correctly maternity benefits, let us turn to the order established by the laws. To begin with, we note that the period for which a one-time maternity benefit should be calculated is 140 days, with multiple pregnancies - 194 days, and with difficult births - 156 days. All this is reflected in Art. 10 of Federal Law No. 255-FZ. It also says that in the case when a woman is on leave to care for a child that has already been born and plans to give birth to the next one, she herself needs to choose only one of the two benefits provided.

The period for which the lump sum maternity benefit must be calculated is 140 days.

The maternity allowance is paid to a woman in the amount of 100% of her salary. The experience of her official work may have some influence. If it is less than six months, then the rate on the minimum wage - the minimum wage (in 2018 it is 9489 rubles) is taken as an indicator of the average monthly earnings, the coefficients are also taken into account.

Formula general definition maternity payment includes 3 values:

The employee's income for the previous 2 years (if, for example, the calculation is in 2018, then 2016 and 2017 are taken).
The number of days in this period (730 or 731 days if the year was a leap year).
The number of maternity days required for the calculation (140, 156, 184).

Benefit calculation rules

There are certain restrictions and rules for calculating the benefit. According to clause 3.2 of Art. 14 of Federal Law No. 255-FZ, annual average earnings an employee leaving on maternity leave cannot be higher than the maximum amount of the base for calculating insurance premiums. In 2018, this amount is set at 815,000 rubles, but you need to calculate the amount of maternity leave based on the previous 2 years, so you need to know their limit.

In 2017 ultimate base for calculating insurance premiums was 755,000 rubles, and in 2016 - 718,000 rubles. When calculating maternity benefits in 2018, you should take these amounts into account.

Maximum benefit amount: (755,000 + 718,000) / 730 × 140 = 282,493 rubles 15 kopecks. The minimum allowance in 2018 is: (7500 × 12 × 2) / 730 × 140 = 43,675 rubles 40 kopecks.

The calculator for calculating maternity leave can be programmed at the enterprise independently (for example, in Microsoft Excel) or determine payments manually.

Income for the previous 2 years does not include sick leave preceding maternity, as well as payments made for any other periods during which the income received did not accrue established by laws insurance premiums... If it happened that the employee was on maternity leave during the 2 previous years necessary for the calculation, then she can completely replace one or both accounting years with the previous years. So she can increase the amount of the benefit. That is, in this case she has the right to choose the years for which her maternity leave is counted.

As mentioned above, the seniority of the employee can affect the size of the maternity allowance. What should an employer do if his employee has 1 year of work experience? The rule is the same for all officially employed women, so the billing period will also be the previous 2 calendar years. In this case, the actual time worked, which falls on the previous calendar year, is taken at the rate of 100% of the average earnings (say, the last 5 months of that year), for the remaining months (in our example there are 19 of them), the minimum wage is set.

An employee's seniority can affect the amount of maternity benefits. The rule is the same for all officially employed women.

At the same time, the maternity calendar is different for each employee, however, the calculation of the benefit itself is made according to the same formula.

How are maternity

Once the pregnancy reaches 30 weeks, antenatal clinic a gynecologist writes out a sick leave. It indicates the days for which maternity payments are paid.

The employee must submit the following documents to the accounting department or HR department:

Disability certificate for pregnancy and childbirth.
A certificate of early registration, if appropriate (required for an additional lump sum payment in favor of a pregnant worker).
Own application in free form. A sample can be viewed.
Certificate of actual earnings received for the previous 2 years in accordance with the form established by Order of the Ministry of Labor No. 182n. It is provided if the employee has worked in another company for the last 2 years.

The maternity leave is paid in general order, according to Art. 15 of Federal Law No. 255-FZ. Within 10 days from the date of receipt of the documents from the employee, the calculation and accrual of benefits occurs, but payment is made on the next day of issue wages... The payment deadline must be respected - for violation of the employer, according to Art. 236 of the Labor Code of the Russian Federation, is obliged to pay a penalty. The surcharge to the overdue payment is 1/300 of the established refinancing rate of the Central Bank for each overdue day.

The employer prescribes and pays maternity benefits. The state compensates the funds paid by the employer, as stated in Art. 4 of Federal Law No. 81-FZ. Foundation staff social insurance transfer these funds within 10 days to the employer's account. By the way, maternity allowance is taxed (Article 217 of the Tax Code of the Russian Federation).

Maternity allowance is tax deductible.

Additional payments

In addition to the basic payment sick leave employees who go on maternity leave are entitled to additional payments:

1. Lump sum payment.

It is fixed, is set taking into account the annual indexation and until February 1, 2017 is 15382 rubles 17 kopecks. One-time payment produced by only one of the parents. To receive it, you must provide the employer with a child's birth certificate, an application from the parent claiming the payment and a certificate that the second parent has not received this payment and does not plan.

2. Payment for early registration in the antenatal clinic.

12 week of pregnancy is the threshold to which you need to register in order to receive this payment. Until February 1, 2017, it is 576 rubles 83 kopecks and is paid simultaneously with the maternity allowance. To receive a one-time payment, an employee needs to provide the accounting department with the appropriate certificate from the antenatal clinic.

The main allowance and additional payments are also due if a woman, being pregnant after a period of 30 weeks, continues to work and her salary remains. However, as soon as maternity leave turns into parental leave, the monthly social allowance will be paid only when a woman is part-time or working at home ().

If the employee continues to work after 30 weeks and receives a salary, she still needs to be paid.

Some formalities

Before going on vacation, immediately after it, or after 3 years have passed since the birth of the child, the employee has the right to leave if she wishes, while her work experience does not affect the situation (). Some women take this leave after 140 days of paid, because they get a little more money than childcare allowance, thereby slightly stabilizing your financial situation.

A pregnant woman or a woman caring for a child under the age of 3 is prohibited. Based on Art. 261 of the Labor Code of the Russian Federation, dismissal is possible only in the case of an agreement with a pregnant woman, but with its extension until the moment of delivery or on her initiative at any time. If the termination of the employment contract nevertheless occurs, the woman is entitled to calculated compensation. She has the right to receive money for the next vacation of the previous period.

Maternity payments are due to every officially employed woman who is about to become a mother. They represent 100% of her average earnings in the previous 2 years. The manager must pay her benefits, but not from his own pocket, but from the funds of the Social Insurance Fund. Any delay in payments is "punishable" by law, so you should be careful in the performance of your duties.

Last update 31.01.Reading time: 10 minutes.

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

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

No. 81-FZ "On State Benefits to Citizens with Children";
Federal Law of December 29, 2006 No. 255-FZ "On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory social insurance"

Unemployed and individual entrepreneurs receive a minimum amount of care allowance.

According to the law, periods such as pregnancy and childbirth, as well as caring for a child 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 at the birth of a child. The state partially compensates for their losses to mothers in the form of payments:

How maternity benefits are calculated

The amount of maternity benefits depends on the employee's salary for the full two years before delivery. For example, if a woman goes on maternity or childcare leave in 2020, benefits are calculated in 2018 and 2019.

To determine the amount of benefits, the average daily earnings of a woman for 2 years are calculated. For this, the total wages are divided by 730 (number of days).

For example, the average salary of an employee is 36,000 rubles. Her average daily earnings are:
36,000 × 24: 730 = 1183.56 rubles.

This calculation is standard. It should be borne in mind that:

the number of days in 2 years will be 730 in general cases, 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 general experience work less than 6 months, the allowance is calculated from the established minimum wage;
in regions where wages are calculated with the application, it is included in the minimum benefit.

For calculations, information about earnings for the past two years, for which insurance contributions to the FSS were charged, are taken. If an employee has worked for only 1 year, one and a half or a month out of two estimated years, it does not matter, all the days are taken into account all the same.

What payments are not included in the calculation of maternity payments:

periods of illness paid for on sick leave;
exemption from work due to the need to care for a disabled child, if paid;
sick leave period for pregnancy and childbirth;
parental leave, if it fell on the corresponding dates and other periods.

The procedure for calculating the allowance for BiR

The specific amount of the BI allowance is determined by the number of days on vacation. This is usually 140 days, but there are exceptions:

Base	Days before childbirth	Days after	Total number of days
Pregnancy and childbirth without complications	70	70	140
Multiple pregnancies (twins, triplets and more children)		110	194
Complicated childbirth	70	86	156
Adoption of a child up to 3 months	-	70 from the day of his birth	Individually
Adoption of 2 or more children	-	110	Individually

The size of the maternity allowance is 100% of the average salary. The rule has been in effect since the beginning of 2011. Average daily earnings are multiplied by 140, 156 or 194 - the number of days indicated on the sick leave. For example, the average salary of an employee is 43 thousand rubles. She goes on vacation in anticipation of twins. The calculation of the allowance for her is 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 the woman had no earnings or it was lower in the 2 previous years preceding the BIR leave minimum size wages, then its average earnings for calculating benefits is taken equal to the minimum wage established on the day of the onset of vacation.

Calculation of care payments up to one and a half years

The monthly childcare insurance benefit is in most cases 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 coefficient of 0.4 (this is 40%).

For example, a woman received an average of 25,000 rubles a month. We calculate the benefit 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 on public service... All periods when a woman was sick are paid to her in the amount of 100%. They are fully included in the calculations. Moreover, their income is not subject to insurance premiums. The rule of law applies to women contracted employees and mothers and fathers who are employees:

penal system;
the police;
customs services.

Mothers who represent these services are paid the maximum guaranteed benefit. In 2018, it is 13,109 rubles. An increase in this amount by regional coefficients is taken into account.

If a woman worked for several employers who produced insurance deductions, she can apply for benefits for several jobs. She will receive money in her hands for one of them.

Minimum and maximum benefits

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

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

For 2018 maximum size insurance base 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 the woman has indicated otherwise, the insurance base for previous years is used. The maximum payments in 2019 are:

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

The minimum amount of childcare allowance for a child under 1.5 years of age 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 is simultaneously caring for two, three or more children who are under 1.5 years of age, the benefits are summed up, but do not exceed 100% of the average earnings.

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

Replacing the year when calculating maternity

Before the onset of the next pregnancy, a woman may already be on nursing leave. For the calculation of maternity benefits, she has the right to replace the previous 1 or 2 years with others, if in this way an increase in benefits occurs. 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 parental leave to care for her second child. In 2020, she takes leave in connection with pregnancy and childbirth. The previous 2018 and 2019 can only be replaced by 2016 and 2017, if during the calculations the woman wins in the amount of payments and stated this in writing.

Online calculator

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

How to calculate the amount for pregnancy and childbirth:

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

Specify exclusion periods, if any:

Go to the "Pivot Table" tab. Specify monthly income on years:

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

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

The calculation of the amount of the childcare allowance will follow the same scheme, only in the "Initial data" tab you need to select the type of leave and indicate whether it will be the second or the first child.

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

An example of calculating maternity for the first child

The employee announced the start of the BBR vacation in January 2019. Rest starts on January 25, ends on June 13. The estimated years are 2018 and 2017, there are 28 sick days. Earnings for 2017 - 760 thousand rubles. (limit base 755,000 rubles), for 2018 - 830 thousand rubles. (limit base 815,000 rubles.) Both bases exceed the established maximum, which means that limit rates are used for calculations:

(755,000 + 815,000) / (730 - 28) = 2,236.46 rubles.

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

2236.46 × 140 = 313,104 rubles.

This figure is higher than the maximum maternity pay in 2019, so the employee will receive the maximum allowable payment of RUB 301,095.20.

Example with replacing the billing period

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

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

(515,000 + 580,000) / (730 - 12) = 1,525.06 rubles.

Benefit amount per month:

1,525.06 × 30.4 × 0.4 = 18,544.84 rubles.

Maternity payments to unemployed

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

women who do not have labor relations, did not issue them;
have entered into a civil contract;
were dismissed a year before receiving the status of "unemployed" for reasons of liquidation of enterprises, termination of activities of individual entrepreneurs;
full-time students.

The dismissed are paid fixed sums.

What are maternity benefits?

Decree(Latin decretum decree from decernere - to decide) is a legal act, a decree of an authority or official... In everyday life, maternity leave or maternity leave is called social assistance, maternity leave (BIR). All this is connected with taking care of the health of the mother and her unborn baby. So, maternity is the period of stay on sick leave in connection with pregnancy and childbirth, and the provision of state social payment the size of which depends on many factors. Sometimes a decree is also called parental leave until the child reaches the age when children are admitted to preschool institutions. This is a one-time benefit or monthly amounts? How are maternity payments calculated and made?

The new allowance is paid from 1.5 years to 3 years. This benefit will be paid by the federal government based on the family's income.

1. Maternity leave, maternity allowance, maternity benefits in accordance with the Labor Code of the Labor Code of the Russian Federation

Legally " maternity leave"regulated. And also" On compulsory social insurance in case of temporary disability and in connection with motherhood ", which describes in detail from what week the pregnancy goes on maternity leave and how long it lasts. be sure to read Order of the Ministry of Health and social development RF dated December 23, 2009 No.

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1.1 Who Receives Maternity and Child Care Benefits in 2020

All working women are entitled to social benefits for pregnancy and childbirth(Law of May 19, 1995 No. 81-FZ, part 4 of the Law of December 29, 2006 No. 255-FZ, subparagraphs "a", "d" paragraphs 9 and paragraph 14 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009).

women subject compulsory social insurance in case of temporary disability and in connection with motherhood;
women laid off due to liquidation of organizations, termination individuals activities as an individual entrepreneur;
women, full-time students on a paid or free basis in educational institutions of primary vocational, secondary vocational and higher vocational education, Allowance for BiR is established in the amount of the scholarship (Law 81-FZ);
In accordance with the Procedure, the payment of maternity benefits is carried out at the expense of federal budget, budgets of subjects Russian Federation allocated in established order educational institutions of primary vocational, secondary vocational and higher vocational education for the payment of scholarships in the form of maternity benefits.
Note: Non-governmental educational institutions do not receive scholarships from the budget. Therefore, maternity allowances are not paid to female students of non-state universities.
women, passing military service under the contract;
women, specified in subparagraphs "1" - "4", when they adopt a child (children) under the age of three months.

Foreign employees temporarily or permanently residing in Russia and working here, the maternity allowance is paid according to Russian legislation and at the expense of the FSS of Russia.

Foreign employees temporarily staying in Russia, maternity benefits are NOT eligible. Because they are not insured in the event of temporary disability and in connection with maternity, they are not subject to insurance contributions to the Social Insurance Fund of the Russian Federation, the amount of payments and remuneration under labor contracts and civil law contracts, including under contracts of author's order (cl. 15 )

Citizens of the republics of Belarus, Kazakhstan and Armenia who work in Russia under labor contracts, pay maternity benefits according to Russian law at the expense of the FSS of Russia. That is, follow the general rules.

The duration of work under an employment contract (insurance experience) does not affect the fact of payment of benefits, but its size.

So, a woman who has less than six months of insurance experience is entitled to receive a pregnancy and childbirth benefit in the amount of average earnings, but not more than 5965 rubles. (from January 1, 2015), taking into account the regional coefficients for the full calendar month (part 3, part 6 of the Law of December 29, 2006 No. 255-FZ).

Can a dad of a newborn get "child" benefits??

The child's father can get a one-time child as well as a child. After all, any parent or person replacing him has the right to receive this benefit.

But maternity benefits are not prescribed for men - this is understandable. Therefore, a family in which my mother does not work will not receive such an allowance. After all, the allowance is paid only to women who are insured persons, that is, those who work under labor contracts.

If the woman is not "insured", i.e. does not have a permanent job, then the following payment cases are possible maternity leave:

Women - individual entrepreneurs engaged in individual entrepreneurial activities receive this benefit only if they are members of the voluntary social insurance fund, and have paid contributions for at least six months before the decree. depends on the amount of paid contributions.
Women who were dismissed in connection with the liquidation of an enterprise (organization) receive maternity leave in 2020, monthly, but only if they are registered at the employment center.
Full-time students (paid / free form of study) have the right to count on maternity, which are paid at the place of study.
Unemployed women who are not registered at the employment center, the payment of maternity is not carried out.

Note: If a woman at the time of the start of maternity leave works under the GPA, the benefit is not charged to her (part 1 of the Law of December 29, 2006 No. 255-FZ).

Deadline for applying for benefits

You need to apply for payment no later than six months from the date of the end of the maternity leave (the period for which the sick leave was issued upon adoption). This procedure is established by Articles 7, 17.2 of the Law of May 19, 1995 No. 81-FZ, Articles 10, 12 of the Law of December 29, 2006 No. 255-FZ, paragraphs 10, 11, 13, 80 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia from December 23, 2009 No. 1012n, and Article 255 Labor Code RF.

If the deadline for appeal is missed, the benefit will be paid only if there are valid reasons for delay (part 3 of article 12 of the Law of December 29, 2006 No. 255-FZ, paragraph 80 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009 No. 1012n) ... The list of good reasons was approved by the order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74.

When they are listed, the timing of the payment of maternity

According to the approved order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, women specified in subparagraphs "a", "c" and "d" of this Procedure are assigned and paid maternity benefits no later than 10 days from the date of receipt (registration) of the application with all the necessary documents.

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1.2 Minimum, maximum amount of maternity 2020

The total amount of maternity benefits in 2020 must be in the range from the minimum maternity benefit to the maximum amount of the BiR benefit

from 51 918.90 rub. up to 282,493.15 rubles.

Because not all expectant mothers have 2 years of work experience, someone has just started labor activity, someone is an individual entrepreneur or is still studying, and some, for some reason, do not work, so for them their own calculation of maternity.

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1.3 What formula is used to calculate how much maternity benefits are. Calculation of maternity

If in the hospital for pregnancy and childbirth an error was made in the timing

Everyone is mistaken, even doctors. And what should an accountant do if he found an error in the term of a sick leave for the maternity leave of an employee, for example, instead of 140 days, 141 days are indicated.

When there is clearly a mistake made by a doctor. It makes no sense to drive a pregnant woman to clinics and take a sick leave without reissuing. You just need to pay 140 days and indicate this in the calculation, which is attached to the certificate of incapacity for work.

And, of course, in the application for maternity leave, your employee must indicate the period of such leave exactly 140 days, and not the period indicated in her sick leave.

ALGORITHM for calculating maternity benefits - benefits for BiR

1. For the two preceding years of the beginning of the corresponding vacation of the calendar year (for vacation starting in 2014, these are 2012 and 2013, from January 1 to December 31), we calculate the amount of accruals (wages and other accruals) subject to contributions to the Social Insurance Fund. At the same time, according to if in one or both years there was at least 1 day of BIR / nursing leave, this year can be replaced with any previous calendar year (at the employee's choice), if the replacement benefits will be greater (an application for replacement with indication of the selected year / years).

2. The amount for each year is compared with the maximum size of the base for insurance premiums for this year (2011 - 463,000 rubles, 2012 - 512,000, 2013 - 568,000, 2010 and previous - 415,000 rubles), we take less for each year. We add up the results.

3. We compare this amount with the minimum amount of maternity leave (x 24), we take more (in 2014 the minimum wage is 5554 rubles, regardless of the region).

4. Divide the amount by the amount calendar days in these two years (for 2012 (leap year) and 2013 - 731), subtracting from these days the days that fell on temporary disability, BIR leave and parental leave, unpaid leave.

5. Divide the sum of the maximum size of the base for contributions to the Social Insurance Fund for the two previous calendar years (for a vacation that began in 2014, it is always 2012 and 2013, regardless of the replacement of years for earnings) by 730, compare with the result from clause 4 , we take the smaller one.

6. For the BiR benefit - we multiply the result from item 5 by the number of vacation days for BiR.

7. For the care allowance, we multiply the result from item 5 by 40% and 30.4, compare it with the minimum maternity allowance set for the corresponding year, take a larger one, for Chernobyl victims, multiply it by 2.

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2. Start and end of maternity leave

The question is often asked: "What week does maternity leave start from?" The maternity allowance is paid to the insured woman in total for the entire period of maternity leave lasting 70 (in case of multiple pregnancies - 84) calendar days before childbirth and 70 (in case of complicated childbirth - 86, when two or more children are born - 110) calendar days after childbirth.

2.1 From what week when they go on maternity leave

Sick leave according to BiR is issued for a period of 30 weeks (or 28 if the pregnancy is multiple). To be more precise, according to 70 calendar days before childbirth, women, upon their application and on the basis of a certificate of incapacity for work (sick leave) issued in accordance with the established procedure, are granted maternity leave (in case of multiple pregnancies - 84). Within these terms, you must contact the medical institution in which you are registered, in order to then present it at work for the purpose of granting benefits. You are required to make payment in accordance with clause 1 within 10 days after you submit the required documents. Now you know when they go on maternity leave.

2.2 How long does the decree last - maternity leave

The total duration of maternity leave ranges from 140 to 194 days. Details are shown in the table.

Maternity leave (in days)

Terms of payment of benefits for children

Payments for the child can be received within six months from the moment a certain event occurs (for example, the end of maternity leave, the child's birthday, etc.). This is stated in the Law of May 19, 1995 No. 81-FZ and paragraph 80 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia dated December 23, 2009.

For the appointment of maternity benefits, you need not only a sick leave, but also. No application, no benefits, because at this time the employee can work!
The employer must provide leave from the date that is reflected in the application. It should be borne in mind that the end date of the vacation must correspond to the date from the sick leave. That is, the end date of the vacation is not postponed. This means that, in fact, the vacation will be reduced by the number of days that the employee worked without taking a vacation.

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3. How is maternity leave formalized

If you are eligible for benefits, there are certain procedures for going on maternity leave. To do this, you need to collect the following documents:

Sick leave issued by the medical institution in which the woman registered, it is provided at the onset of the 30th week of pregnancy (28th - with multiple pregnancies);
If there were several places of work in the last period, the payment of maternity is carried out to the place of the last of them, a certificate is required that the payment was not made in another place;
Application for the appointment of maternity benefits;
Upon dismissal as a result of the liquidation of the company, maternity payments are made by the department social security subject to registration with the employment service and the availability of a certificate of this (the allowance in this case will be 515 rubles per month);
If it is impossible for the employer to pay the allowance, it is paid by the insurance company, the name of which you can see on the OMI policy.

On the basis of these documents, the head of the company issues an order on granting maternity leave to the employee in the form No. T-6 (clause 1 of the instructions approved by the Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

With complicated childbirth, the duration of the postpartum leave increases. Childbirth, which doctors consider complicated, are listed in the Instruction of the Ministry of Health of Russia dated April 23, 1997, No. 01-97. The increase in maternity leave will be indicated in the additional sick leave that will be issued to the employee. In this case, the allowance must be paid to her.

In order to extend maternity leave due to complications arising, the employee must submit a statement to the company administration. On its basis, the head of the company issues an order to extend the maternity leave to the employee. The legislation does not provide for standard forms of these documents. Therefore, they can be composed in any form.

Deadline for applying for maternity benefits

According to clause 2, maternity benefits are assigned if the application was followed no later than six months from the date of the end of the maternity leave.

Postponement of the beginning of maternity leave

The employee has the right to postpone the start date of maternity leave. That is, go on vacation later than the date indicated on the sick leave. The fact is that the sick leave gives the employee the right to leave. However, when to exercise this right, the employee decides for herself. After all, the reason for the vacation is. Until she writes it, she can continue to work for some time after receiving a sick leave. During these days, the employer must pay wages on a general basis.

For example, if maternity leave falls at the end of December, it may be more profitable to postpone its beginning to January of the next year. In this case settlement period for the calculation of the allowance will be different. For example, if the vacation starts in December 2015, then the calculation period will be January 1, 2013 - December 31, 2014. And if for January 2016, then the period from January 1, 2014 to December 31, 2015 is taken for the calculation. If an employee had a high average earnings in 2015, it is more profitable for her to postpone the start of the vacation to 2016.

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 an allowance, which will be reimbursed by the FSS of Russia in the future. To exercise the right to a vacation from a certain date, an employee writes a statement in which she indicates the start date of the vacation. The employer must provide leave from the date that is reflected in the application. It should be borne in mind that the end date of the vacation must correspond to the date from the sick leave... That is, the end date of the vacation is not postponed. This means that, in fact, the vacation will be reduced by the number of days that the employee worked without taking a vacation.

Example of transferring the start date of maternity leave

I.I. Ivanova has been working in the organization since February 1, 2014. Until that date, she had not worked anywhere. In December, she received a sick leave, according to which she must go on maternity leave from December 18, 2015.

However, Ivanova decided to postpone the start date of the vacation until January 1, 2016, so that the salary for 2014 and 2015 would be included in the calculation period. From 18 to 31 December 2015, Ivanova continued to work.

On December 29, 2015, Ivanova wrote an application for granting her maternity leave from January 1, 2016. In this case, the end date of the vacation remains the same (in accordance with the sick leave). Since January 1, the employer has granted Ivanova leave. To calculate the allowance, the accountant took into account the income received by Ivanova for the period from February 1, 2014 to December 31, 2015.

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4. Work experience on maternity leave, who and how pay maternity leave, payment procedure, calculation of maternity leave

How maternity payments are paid if a woman works in several places at once.

What kind of maternity allowance can she count on, for example, working at the main place of work and having two more external part-time jobs?

If an employee at the time of taking maternity leave is employed by several employers and worked for them in the previous two calendar years, each of their employers must pay her an allowance.

This benefit is calculated and paid on the basis of the average earnings for which the insurance premiums are charged, by each employer separately. And the marginal taxable base applies to each policyholder.

Therefore, the total amount of benefits that the expectant mother will receive in all three jobs may exceed the maximum taxable base.

But which of the employers will pay monthly child allowance for childcare, the employee needs to determine herself - she will not be able to receive it immediately from all her employers

Where sick leave and maternity leave are paid

When an employee has several jobs, he can choose where he will receive benefits for temporary disability (sick leave) and maternity benefits (maternity).

Moreover, each organization, when calculating benefits, can take into account the amount of earnings in an amount not exceeding 624,000 rubles. for 2014 and 568,000 rubles. for 2013. These amounts include income received from other employers during the billing period. However, if the allowance is appointed by several organizations, then each of them takes into account the income accrued by it in amounts not exceeding 624,000 rubles. for 2014 and 568,000 rubles. for 2013 (part 3.1 of article 14 of the Law of December 29, 2006 No. 255-FZ). Thus, receiving sick leave or maternity benefits from several employers, the employee can summarize the benefit calculated from the amount of earnings in excess of the specified limit values of earnings.

Deadline for the payment of maternity benefits

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5. Calculation of maternity leave

By general rule it is necessary to calculate the maternity leave based on the employee's income for the two calendar years preceding the first day of maternity leave. Accrual maternity benefits in 2020 the year must be carried out taking into account the new limits - limit value salaries for calculating insurance premiums. In 2020, the maximum amount of earnings will change, which must be taken into account when calculating maternity and other benefits. For these purposes, it will be necessary to take the maximum from the state extrabudgetary funds... It is important to remember that how "discrete" are counted, and child benefits that are assigned at the end of the year, for example, 2014, are calculated based on earnings for 2012 and 2013.

The amount of the allowance for the entire maternity leave is determined once - from the day when the woman actually goes on maternity leave. This date must be indicated.

If the employee went on maternity leave in December 2014, the maternity benefit is calculated from the employee's income for 2012 and 2013. Maximum amount daily earnings, which can be taken into account when calculating the allowance, is equal to 1,477.43 rubles. ((512,000 rubles + 568,000 rubles): 731 days), because 2012 is a leap year.

If maternity leave starts in 2015, the billing period will be 2013 and 2014. The maximum amount of payments that can be included in the calculation of benefits will increase to 1,192,000 rubles. (568,000 + 624,000). Average daily earnings will increase to 1,632.88 rubles. (1 192 000 rubles: 730 days).

How to get maternity allowance at the place of study

Female students have the right to receive maternity allowance. Provided that they study full-time at an educational institution of primary, secondary, higher or postgraduate vocational education. For example, at an institute, university, academy, lyceum, college or college. The right to receive benefits does not depend on the basis on which the training takes place: paid or free (letter of the FSS of Russia dated August 9, 2010 No. 02-02-01 / 08-3930).

The amount of the allowance is calculated based on the amount of the scholarship established by the educational institution (it cannot be lower than that established by law).

Note: Articles 6, 8 of the Law of May 19, 1995 No. 81-FZ, subparagraphs "c", "e" of paragraph 9 and paragraph 12 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 paid by an educational institution (approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

To receive benefits, in your educational institution submit a certificate medical institution, which will be issued by the doctor (sub. "c" clause 16 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n). Students educational institutions of initial vocational, secondary vocational and higher vocational education and institutions of postgraduate vocational education, sick leave is not issued (clause 26 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). In addition, an application may be required to the name of the rector (other official) asking for an assignment of benefits.

The allowance will be awarded and paid within 10 days from the moment the woman submits everything Required documents and they will be adopted (paragraph 1, clause 18 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

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5.1 How to calculate maternity benefits, maternity benefits

How is maternity leave paid? Very simple! You need to calculate the amount of maternity allowance yourself in advance to facilitate the planning process family budget... For the amount of maternity, i.e. the amount received in this case from the state Money, influence:

insurance experience;
Note: Since the maternity allowance is paid to a woman insured in the FSS with at least 6 months of work experience.
average earnings;
Note: The higher the average salary, the more more amount calculating maternity
payroll;
region of residence;
Note: The regional coefficient to wages is taken into account

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5.2 Maternity calculator in 2020 online

It is quite time consuming to calculate the amount of the maternity allowance manually. Therefore, there are always acute questions: how maternity leave is paid, how maternity leave is calculated online. We bring to your attention an accurate calculator of maternity leave, which is part of a special program.

With help Parental calculator you can calculate the maternity allowance (sick leave) and the monthly allowance for caring for a child up to 1.5 years old. in accordance with all approved rules. Calculation of maternity is free, presented by the service - this is a web service for entrepreneurs and accountants, which allows you to keep accounting and submit reports online.

After entering the necessary data on earnings for 2 calculation years, the script will automatically calculate the amount of the selected benefit. All necessary restrictions are taken into account. You can also see tips with links to articles of regulatory documents.

The program calculates the maternity allowance (sick leave) and the monthly allowance for caring for a child up to 1.5 years in just 3 steps.

Step 1 . First select what you will consider:

maternity or
childcare allowance.

Step 2. At the second step, the earnings for 2 calculation years and other parameters necessary for calculating the average daily earnings are indicated.

Step 3. In step 3, you will see the final calculation of the benefit.

Another program is the biR benefit calculator
Keep in mind that when calculating the average earnings from the minimum wage, cases when the employee does not work part-time are not taken into account work time or works in an area with a northern ratio.
An employee who works part-time, the minimum average daily wage must be adjusted in proportion to his working time

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6. Application for maternity leave (sample), certificates and documents for decree

Documents are required for the appointment and payment of maternity benefits

certificate of incapacity for work ();
some employers ask to write an application, although a sick leave is usually sufficient;
if the calculation of the BIR benefit will be made at one of the last places of work of the woman's choice: a certificate from another insured that the appointment and payment of this benefit by this insured is not carried out;
if you want to replace the accounting years (or one year) with earlier ones, then you also need an Application for the replacement of the year;
.
Note: If during the billing period the woman worked for other employers. The maternity leave certificate also indicates the periods to be excluded.

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7. Questions about maternity leave, maternity leave

Video "Calculation of Benefits 2020"

General rules assignment of benefits 1:20
Option 1: benefits are paid for each job 3:17
Option 2: benefits are paid per job 3:09
Option 3: Benefits are paid as either Option 1 or Option 22:09
The procedure for calculating hospital benefits 6:38
If an employee works part-time 6:55
If the employee works on the terms of external part-time work 5:14
Features of payment of benefits for childcare (other family members) 4:20
Features of payment of hospital benefits 2:45
The procedure for calculating benefits for maternity and childcare 12:48
Documents that must be submitted by an employee for the appointment and payment of benefits 7:00
Calculation of benefits in 2015 1:36
Answers to the questions of the participants of the webinar "Calculation of benefits - 2014. Solutions for frequent and confusing situations" 13:58

Regulations governing the payment of benefits 6:01
Benefits for migrants 1:15
Features of the calculation of benefits in the Crimea and the city of Sevastopol 2:38
The procedure for calculating benefits for temporary disability 3:20
The procedure for calculating maternity benefits, monthly allowance childcare 5:42
Calculation of benefits based on the minimum wage 5:33
Benefit assignment documents 4:13
If the region participates in pilot project FSS of Russia 1:56
Answers to the questions of the participants of the webinar "Manual-2015" 8:02

Note:

The state pays several types of benefits to women in the event of pregnancy and childbirth. Since February 1, 2018, the amount of benefits established in 2017 has been indexed. In addition, since January 1, 2018, the minimum wage has been changed, now it is 9,489 rubles. In the article, we present the standard calculation of the allowance and complex cases. Benefit calculator is attached.

To begin with - a little theory on how to issue and calculate maternity (pregnancy and childbirth allowance), abbreviated as a BBR manual.

Who do we pay maternity benefits to?

The following categories can count on benefits:

working,
unemployed (dismissed in connection with the liquidation of organizations within 12 months preceding the day they were declared unemployed),
full-time students,
undergoing military service under the contract,
adopting a child and related to the above categories

Note: if the employee is a part-time employee and has worked for the same employers in the previous two years, then both employers pay her maternity allowance in 2018.

The maternity allowance is paid at the place of work, service or other activity. Women who were dismissed in connection with the liquidation of the organization are paid by the social security authorities at the place of residence (place of actual stay or actual residence).

How to apply for a pregnancy benefit?

Term of payment of maternity benefits

The maternity allowance is paid for the entire period of maternity leave: 140 calendar days (70 before and 70 after). In the case of multiple pregnancies and the birth of two or more children - 84 and 110. In the case of complicated childbirth - 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 partial payment of benefits or payments first of the prenatal and then the postnatal period.

For accountants and chief accountants on OSNO and STS. All the requirements of the professional standard "Accountant" are taken into account.

Sick leave payment for pregnancy and term of treatment

Having received from a woman an application for the appointment and payment of benefits and a certificate of incapacity for work for pregnancy, the employer is obliged to pay the benefit within 10 calendar days.

From the first calendar day, the benefit is paid at the expense of the budget of the Social Insurance Fund of the Russian Federation. The employer does not bear the costs of paying the benefits. The term of circulation 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 in the amount of 100%, regardless of the length of service.

Documents - the basis for calculating the pregnancy benefit:

a certificate of incapacity for work of the established form (the issuance procedure was approved by 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 its copy (the form is 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 HR department or accounting department, colleagues will help with the application form).

It is important not to miss the deadline for submitting documents when applying for maternity payments - this is six months from the date of the end of the maternity leave.

The amount of child benefits in 2018

allowance for women registered for pregnancy on early dates(up to 12 weeks) - 628.47 rubles,
lump-sum allowance for the birth of a child - 16,759.09 rubles,
maternity allowance (maternity) 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 pregnancies (194 days).

minimum (according to the minimum wage):

43 615.65 - in the usual case for 140 days of the certificate of incapacity for work;
48 600.30 - with complicated childbirth (156 sick days);
60 438.83 - with multiple pregnancy (194 days of maternity leave)

childcare allowance for a child up to 1.5 years old ( maximum for workers) - 24 536, 55 rubles.

New children's benefits in 2018

From January 1, 2018, families will be paid new monthly allowance until 1.5 years of age at the birth of the first child in the amountregional living wage , as well as a similar monthly payment from funds maternity capital for the second child. Both payments includenew 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 (be 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 minimum of the working-age population of the corresponding constituent entity of the Russian Federation for the 2nd quarter of 2017. For example, for the Kirov region it is 15,238.5 rubles.

Online calculator for maternity in 2018

How to calculate your maternity allowance

All the features of calculating benefits for temporary disability and in connection with maternity are reflected in the Regulation approved by the Government of the Russian Federation of June 15, 2007 No. 375 "On the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth ....".

We will calculate maternity benefits based on average earnings.

Payments to be included in the calculation

When calculating benefits for temporary incapacity for work, 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 in accordance with clause 2 of article 14 of Law No. 255-FZ).

Settlement period

The calculation period for calculating benefits for temporary incapacity for work, benefits for pregnancy and childbirth, benefits for caring for a child up to one and a half years will be the two preceding years insured event... For example, if an employee fell ill or went on maternity leave in 2018, then the billing period will be the period from January 01, 2016 to December 31, 2017.

Replacing periods

If in two calendar years immediately preceding the year of the 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 the average earnings in the preceding calendar years (calendar year), provided that this would increase the benefit.

Note that you can replace the years or 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 year the benefit was accrued.

Action 2: determine the 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 by law. Compare the average daily earnings with the minimum and maximum size.

The billing period can 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) Letter of the FSS RF dated 03.03.2017 No. 02-08-01 / 22-04-1049hp

An example of calculating maternity benefits

Petrova Valentina goes on maternity leave from June 10, 2018 for 140 calendar days. In 2016, the said employee was on parental leave for the first child from January 1 to September 30. In October 2016, Petrova did not work - she was on study leave and unpaid leave. Started work on November 01, 2016.

For the period from November 1 to December 31, 2016, she received a salary in the amount of 84,000 rubles.

salary - 781,000 rubles;

vacation pay - 34,000 rubles.

In total for 2017 - 815,000 rubles.

Petrova Valentina did not provide an application for the replacement of 2016. Accordingly, the billing period includes 2016 and 2017.

Determine the size 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 unpaid leave are not excluded from the billing period. Only the parental leave period was excluded.

We determine the payments that should 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 size of the maternity allowance.

1,751.09 x 140 = 256,463.2 rubles.

Calculation of benefits based on the minimum wage

If:

the pregnant employee had no earnings in the billing period;
or the average earnings calculated for this period, calculated for a full calendar year, is below the minimum wage,

then the average earnings, on the basis of which benefits are calculated, are taken to be equal to the minimum wage (the federal minimum wage from January 01, 2018 is 9,489 rubles).

When calculating, you should apply the federal minimum wage ( Clause 1.1 of Art. 14 of Law No. 255-FZ).

If the insured person works on a part-time basis (part-time working week, part-time working day) as of the date of the insured event, the average earnings, on the basis of which the benefits are calculated, in these cases, is determined in proportion to the working time of the insured person. Also, if the calculation is based on the minimum wage, you should still apply the regional coefficient.

The allowance is calculated from the minimum wage even if a woman has this first job and she goes on maternity leave without having worked six months.

In all cases, the monthly childcare allowance cannot be less than the minimum monthly childcare allowance established Federal law"On State Benefits to Citizens with Children" dated May 19, 1995, No. 81-FZ.

Calculation of the allowance for caring for a child up to 1.5 years old

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 maternity leave, as well as childcare;
periods of release of the employee from work with full or partial retention of wages, for which insurance premiums were not charged.

Are not excluded additional paid days off for the care of disabled children.

If the billing period has been fully worked out, then the calculation should include the real number of days in the years of the billing period. For example, when calculating child benefits in 2018 with a fully worked out settlement period, 731 days should be included in the calculation: 366 days in 2016 and 365 days in 2017.

Accountant's actions when calculating the allowance for the care of a child up to one and a half years

Step 1: Determine the amount of payments for the two years preceding the year the benefit was accrued.

Action 2: determine the average daily earnings similar to the definition average daily earnings for calculating maternity benefits.

Step 3: compare the average daily earnings with the minimum and maximum size.

Action 4: multiply the average daily earnings by 30.4 days.

An example of calculating the allowance for the care of a child up to one and a half years

Immediately after the maternity leave, the employee provided the necessary documents for the appointment of her childcare allowance for up to one and a half years.

Let us determine the size 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% = 18,838.64 rubles.

Please note that in mandatory the amount of the calculated benefit should be compared with the amount of the benefit calculated from the maximum (based on the marginal base for calculating insurance premiums) and minimum values(based on the minimum wage).

An example of the calculation of the allowance, when the employee was on parental leave during the billing period and worked part-time

Engineer N.V. Bulkina has been working in Krug LLC since 2008.

On January 1, 2017, she went on maternity leave, and from May 21, 2017 on parental leave up to one and a half years. Bulkina from October 01, 2017 went to work for a part-time work week. And from February 1, 2018, she again goes on parental leave (continues from May 21, 2017).

In this case, the childcare 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:

the time of maternity leave, from January 01, 2017 to May 20, 2017, which fell on 2017,
time for caring 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 charged 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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The maternity allowance is paid based on 100% of the average earnings. The length of service does not matter, except in the case when it is less than 6 months.

Maternity leave in 2018-2019: changes and new law

Changes in the legislation affected in 2018 mainly the amount of minimum and maximum benefits (due to indexation and an increase in minimum wages labor), on the limit values - below.

In the law No. 255-FZ in 2018, clarifications appeared in two articles:

when defining the insured and the policyholders, the phrase "... members of family (tribal) communities of the indigenous small-numbered peoples of the North," is supplemented by "Siberia and the Far East of the Russian Federation";
in the order of assignment and payment of benefits - if the payment is made by the FSS directly (for example, in case of bankruptcy of the employer), the data is placed in the Unified State information system social security.

There were no changes in the calculation rules.

For working women, the maternity allowance is paid at the rate of 100% of the average earnings for the two previous years.

The formula is simple, but you need to take into account the peculiarities and limitations. Let's analyze them at each step of calculating the benefit.

How to calculate maternity benefits - 5 easy steps

To calculate the size of maternity payments, you need:

1. Calculate the average daily earnings, for this we define:
billing period - 2 years, for which we count earnings	Step 1
the amount of earnings in this period	Step 2
number of days of the billing period	Step 3
Calculation result: average daily earnings	Step 4
2. Multiply the average daily earnings by the number of days of the decree	Step 5

We put all the stages of calculation in 5 steps.

Step 1. Determine the billing period

The billing period is the period for which we count earnings to then calculate the amount of maternity payments.

In general, the billing period is 2 calendar years preceding the year of maternity leave. For decree in 2019, these are 2018 and 2017.

Exceptions to the general case: during the previous 2 years (or in one of them) there are periods when the employee was already on maternity or childcare leave.

In this case, one or both years can be replaced for calculating maternity. The year is replaced by an earlier one, but not any, but immediately preceding the onset of the previous maternity leave and / or childcare.

Example... The employee goes on maternity leave in 2019. For the calculation, they should take 2018 and 2017. But from September 2015 to July 2017, she was also on maternity leave and parental leave. In this case, 2017 can be replaced by 2015. Settlement period: 2018 and 2015.

The woman submits an application to the employer to change the periods for the calculation. Such a replacement must necessarily increase maternity payments - as it is written in the law (otherwise, they do not make a replacement for the accounting year). And when calculating, this needs to be checked.

Step 2. Determine the amount of earnings for the billing period

How much do we take and what do we not take into account?

+ We take into account the payments from which deductions were made to the social insurance fund: wages, bonuses, bonuses.

– We do not take into account: sick leave, benefits, income under civil law contracts, if there were no contributions to the FSS and other amounts from which they were not paid to the FSS (unofficial salary, material help up to 4000 rubles).

We compare the amount of earnings for each year with the limit value established by law: in 2016 it is 718,000 rubles, in 2017 - 755,000 rubles, in 2018 - 815,000 rubles. If the annual earnings are greater than the specified limit value, then the limit value is taken to calculate the benefit.

In the 2-NDFL certificate, we are interested in clause 3 "Income taxable at the rate": codes and amounts.

+ We take into account income with a code

2000 - employment contract income
2012 - vacation pay
2400 - "compensation" for the use of a car

- We do not take into account income with a code

2300 - sick leave

Other codes

2010, 2201-2209 - payments under civil contracts and royalties - we take into account only if there were deductions from them to the FSS(must be specified in the contract)
2760 - material assistance - we take into account the amount exceeding 4000 rubles per year.

To simplify the calculation, you can from total amount income p. 5 of the certificate deduct excess amounts.

The law establishes the maximum amount of income for the year from which the deduction to the FSS goes. Contributions are not paid for incomes above these amounts.

In the law, this maximum amount (or limit value) is called - the marginal base for calculating insurance premiums. It is set every year, the values are given in the table:

Since there are no contributions to the Social Insurance Fund from incomes exceeding the "marginal base", these incomes are not taken into account when calculating maternity benefits.

We add up the amounts for 2 years - we received earnings for the billing period, which we will take into account for calculating the benefit.

Step 3. Calculate the number of days in the billing period.

Subtract from the number of calendar days in each year (365 or 366) of the calculation period:

- days when the employee was on sick leave, parental leave, maternity leave.

Unpaid leave periods are not excluded.

We add up the result obtained for 2 years - we get the number of days in the billing period.

Step 4. Calculate the average daily earnings

We divide the earnings for the billing period (see step 2) by the number of days in the billing period (see step 3). The resulting value must be compared with the minimum and maximum values.

1. Minimum by law

The average daily earnings received cannot be less than the daily earnings based on the minimum wage (minimum wage).

The minimum wage is taken on the date of maternity leave. From 01.05.2018 the minimum wage = 11,163 rubles, we get:

11 163 rub. x 24 months / 730 = 367 rubles.

If the value of the average daily earnings obtained in the calculations is less than based on the minimum wage, then for calculating the benefit we take the value based on the minimum wage.

For an employee who does not work full time, it is important to take into account the peculiarity:

If the insured person at the time of the insured event works on a part-time basis (part-time working week, part-time working day), the average earnings, on the basis of which the benefits are calculated in these cases, is determined in proportion to the working time of the insured person.

That is, when working half-time, the minimum is considered from 50% of the minimum wage.

2. Maximum by law

The average daily earnings received cannot be more than the amount of daily earnings, based on the size of the "marginal base for calculating insurance premiums." What this limiting base is is described above.

Please note: even if there was a change of years in the billing period, the limit value is considered two years before the date of departure on the current decree.

For the decree in 2019, the limit value of the average daily earnings is:

(755,000 rubles + 815,000 rubles) / 730 days = 2,150.68 rubles.

If, in the calculations, we obtained the value of the average daily earnings higher than the limit, then we take the limit value to calculate the allowance.

For an employee whose total experience (all, i.e., for her entire life) is less than 6 months, it is important to take into account the peculiarity:

An insured woman with less than six months of insurance experience is paid maternity benefits in an amount not exceeding the minimum wage for a full calendar month ... taking into account ... coefficients [note: talking about regional coefficients, if they are established ].

After checking for the minimum and maximum, we get the value of the average daily earnings, which we will use in calculating the amount of maternity benefits.

Step 5. Calculate the maternity allowance

In general, everything is simple: we multiply the obtained value of the average daily earnings (see step 4) by the number of days of the decree on sick leave.

Exception: the employee did not present the sick leave to the employer and for some time continued to work and receive a salary. After the presentation of the sick leave, a decree is drawn up, and the calculation of the allowance is from the day of leaving on maternity leave.

In this case, the period of maternity is reduced by the number of days for which the employee was paid a salary. Accordingly, the allowance will also be reduced. That is, an employee cannot work a little more before the birth of the child in order to receive benefits for a little longer after the birth.

Minimum maternity benefits 2018-2019

The minimum amount of maternity allowance is limited by the minimum wage: less minimum wage labor allowance will not be if the employee goes on maternity leave with a full rate.

With a maternity leave duration of 140 days, the minimum is 51,380 rubles. = RUB 11,163 x 24 months / 730 days х 140 days (if the beginning of the decree - after 05/01/2018)

For part-time work (part-time, etc.) minimum allowance must be proportionally reduced.

Maximum maternity payments in 2018-2019

The maximum amount of the benefit is limited by the maximum amount of earnings, above which social insurance contributions are not charged (for the limit values, see above).

The maximum amount of the maternity allowance in 2019 for 140 days will be 301,095.20 rubles. = (755,000 rubles + 815,000 rubles) / 730 days х 140 days

The maximum amount of the maternity allowance in 2018 for 140 days will be 282,493.40 rubles. = (718,000 rubles + 755,000 rubles) / 730 days х 140 days

If the total insurance experience is less than 6 months, the maximum amount of the maternity allowance for the calendar month is not higher than the minimum wage.

An example of calculating maternity in 2019

The employee goes on maternity leave in January 2019. Vacation 140 days. In 2017, she was on sick leave for 150 days; in 2018, the sick leave was 50 calendar days.

Actual earnings (net of disability benefits) for 2017 amounted to 850,000 rubles, for 2018 - 494,000 rubles.

The maximum size of the base for insurance premiums in 2017 is 755,000 rubles, in 2018 - 815,000 rubles.

Step 1.	During the two years preceding the decree (i.e. in 2018 and 2017), the employee did not have maternity and childcare leave - we do not change the period. Settlement period: 2017 and 2018
Step 2.	Earnings already minus sick leave: for 2017 - 850,000 rubles, for 2018 - 494,000 rubles. Compare with limit values. For 2017, we take the maximum size of the base - 755,000 rubles. (since the actual earnings in 2017 turned out to be higher than the maximum size), for 2018 - the actual earnings. In total, we get 755,000 + 494,000 = 1,249,000 rubles.
Step 3.	Number of days in the billing period: 730 - 150 - 50 = 530 days
Step 4.	Average daily earnings: RUB 1,249,000 / 530 days = 2 356.60 rubles. This is above the minimum (11,163 rubles (minimum wage) x 24 months / 730 = 367 rubles), but also exceeds the maximum. For maternity in 2019, the maximum average daily earnings are: (755,000 + 815,000) / 730 = 2,150.68 rubles. - and we take it into account.
Step 5.	Benefit amount: RUB 2,150.68 x 140 days = RUB 301,095.89