Hello dear blog readers. In this article, I will return to the issues of social benefits that have been published in connection with the birth of a child. And today we will look at how to calculate and accrue "Monthlychild care allowance up to 1.5 years in software Product 1C salary and personnel management. As in previous articles, I will tell you a little theory about the features of the calculation of this type of benefit and of course about working with the document "Holiday to care for the child" In 1C Zippe. I also remind you that there were previously published materials regarding social payments to women in connection with pregnancy and childbirth:
- - Fixed payment 13 741.99 rubles;
- - One-time payment is calculated on average earnings.
A bit of theory
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First, I immediately want to note that not only a woman, the mother of the child can receive the right to receive this payment. Payment can also count on: fathers, relatives, guardians. Of course not all at once, but someone alone. Also, a person who receives this allowance has the right to work at home or under part-time conditions.
Now how this manual is calculated. Let me remind you that this is not a one-time payment, but monthly planned accrualwhich is paid by the employee until the child is 1,5 years old. So, the amount of the monthly benefit is determined by the following formula:
Monthly benefit = Average monthly earnings * 40% \u003d medium day earnings * 30,4 * 40%
In case the manual begins and accordingly ends in the middle of the month, the manual for the first and last month is calculated in proportion to:
Monthly benefit \u003d (average daily earnings * 30.4 * 40%) / number calendar days In a month * number of days of benefits
I will explain a little: 30.4 is the average annual number of days in a month; 40% - in accordance with legislation, it is 40 percent of the average earnings. These percentages should not be confused with hospital payments, where the percentage depends on the employee's experience (read more). The rate of 40% of the experience does not depend on it and is constant, unless of course the state will not solve it to change.
Now how is it calculated The average daily earnings. It is determined by the following formula:
Average daily earnings \u003d earnings for 2 years / count in calendar days for 2 years
Now let's discuss each indicator. Earnings for 2 years - this is the earnings of the employee who entered the database to accrual insurance premiums. 2 years - this is 2 calendar years preceding the year in which an insured event has come. At the same time, the employee can pay a letter with a written statement. on replacing the estimated periodIf in the previous 2 calendar years it was on maternity leave or / and on child care leave. It is also important to know that the maximum magnitude of earnings accounted for in the database when calculating the manual is limited:
- 624,000 rubles. For income of 2014;
- 568 000 rub. For income of 2013;
- 512 000 rub. for income of 2012;
- 463,000 rubles. for income 2011;
- 415,000 rubles. For income of 2010 and earlier.
Calendar days for 2 years – These calendar days are not included in the following periods:
- Temporary disability period;
- Maternity leave;
- Child care leave.
If there were no such periods for 2 calendar years, then to calculate an average daily earnings We divide earnings for 2 years on 730 days (731, if there was a leap year).
Based on this data, you can calculate maximum average daily earnings:
(568,000 + 512,000) / 731 \u003d 1 477,43 rub.
You can also calculate and maximum monthly benefit value for child care to one and a half years:
1 477,43 * 30.4 * 40% \u003d 17 965,55 rub.
Concerning minimum size Monthly allowance, then established by the state in the following sizes for 2014:
- 2 576.63 rub. for one child;
- 5153.24 rub. For the second and subsequent.
As the program 1C ZUP uses these restrictions, you can familiarize yourself in the appropriate article that is located.
Work with a document "Child care vacation" in 1C ZUP
✅ Seminar "Lifehaki 1C ZUP 3.1"
Analysis of 15 lifehams according to 1C ZUP 3.1:
✅ Check-list for checking salary calculation in 1C ZUP 3.1
Video - Monthly independent check Accounting:
✅ Accrual of salary in 1C ZUP 3.1
Step-by-step instruction for beginners:
First, before starting to work with a document "Child Leave", we introduce information about earnings in the previous place of work to the information base. In our organization, it worries from January 1, 2014, so such information is necessary. They are introduced using the document I wrote about. This is how the document will look like for our employee.
Go ahead. To appoint an employee for child care benefits up to 1.5 years and benefits up to 3 years, which is so offensively ridiculous that I didn't even talk about him in the theoretical part, the document uses "Holiday to care for the child". It can be found in the "Calculation" section of the main menu of the program in the middle column. So, create a new document. In it, we need to fill the following fields:
- Period vacation with: 08/16/2014 to 06/16/2017 - If you carefully consider, this period covers not 3 years, and 2 years and 10 months. The thing is that this manual is usually appointed when the child turns 2 months, since the employee is on maternity leave and receives the appropriate allowance. Read more about this in the article;
- Pay on: 12/16/2015 - This is the field in the "Assistance up to 1.5 years" settings section. Install the date when the child is 1.5 years;
- Average daily earnings - not fill, calculated automatically;
- Amount of children - 1 child. Determines the amount of benefits;
- Take into account earnings of previous policyholders - When calculating the manual takes into account the document data "Help of another policyholder about earnings". I wrote about the use of this document in the article. We put this tick because the employee was accepted only on January 1, 2014 and earnings for 2012 and 2013 had on the other place of work;
- This is the first child - Affects the limitation of the minimum amount of the benefit. Read more. We put a tick;
- Pay on: 06/16/2017 - determines the period to which the funny allowance of 50 rubles is paid. "Handbook up to 3 years."
The average daily earnings were calculated as follows:
(210 000 + 190 000) / (731 - 14) \u003d 400 000/717 \u003d 557.88 rubles.
✅ Seminar "Lifehaki 1C ZUP 3.1"
Analysis of 15 lifehams according to 1C ZUP 3.1:
✅ Check-list for checking salary calculation in 1C ZUP 3.1
Video - Monthly independent accounting check:
✅ Accrual of salary in 1C ZUP 3.1
Step-by-step instructions for beginners:
Now a little about bookmarks that are in this document. Bookmark "Calculation of Middle Earnings". It automatically fills information necessary for calculating the average daily earnings. In our case, they were taken from the document "Help of other policyholders about earnings." The data here can certainly edit manually, but it is better to avoid it.
Now bookmarks "Planned accruals" and " Planned retention" Here the program automatically establishes those types of calculations that should be discontinued for the child's care time. We are only filled with a bookmark with accruals since the retention of the employee was not. The action of the form of calculation is terminated "Salary by day".
Now you can conduct a document. I note one important detail. In essence, this document assigns a new scheduled accrual. It does not count, as such amounts of monthly accruals. This will occur in the document "Accrual of the salaries of employees of the organization. Thus, during the document under consideration, three new types of calculation are appointed:
- Child care benefit up to 1.5 years;
For clarity, I will give a fragment of the information register "Planned accruals of the organization" with lines belonging to the newly conducted document.
That's actually all. Now you can open the document "Accrual of the salaries of employees of the organization", fill out and counting leave for child care.
So, the "child care allowance for up to 1.5 years" is calculated in proportion to the day relating to this month, since the manual is appointed in the middle of the month:
(557.88 * 30.4 * 40%) / 31 * 16 \u003d 3 501,33 rub.
And yet pay attention to the "childcare allowance for up to 3 years":
50/31 * 16 \u003d 25.81 rubles.
Already next month there will be no proportional calculation: (557.88 * 30.4 * 40%) \u003d 6 783,82 rub.
Today is all! Soon there will be new interesting materials on.
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In this manual, we will consider a universal operation of reflection of the holidays and the accrual of child care benefits up to 3 years in the 1C program: salary and personnel management 8.3.
This is a standard operation that includes the design of child care leave up to 3 years and the accrual of a monthly benefit.
Let's start, first go to the tab Frames and select Child care vacation. Next with the button Create Open a new document.
Go to filling out the document. Indicate the following information:
- Month - after him is registered vacation in the database
- Organization - employee job
- Employee
- Date - She will be formed a document in the program
- Vacation period (start and end date)
Also, the necessary data for this type of document are the following fields in the tabular part of the document:
- Pay on - here you need to specify the final date of the charges of the benefit
- Amount of children
- District coefficient (filled automatically)
Go to the tab Accrued in a tabular document. We indicate the need for salary and advance payment during vacation. If there is no salary to accrue, we do not change anything. In the case of salary and advance payment, remove the mark in the string "Do not charge salary and ..." And put it near the line "Change accruals". Then specify and edit the data.
We carry out and closing the document. Reflection of this operation can be viewed in documents Salary accrual - benefits.
", Budgetary issue number 3/2017
With exit new edition Programs "1C: Salary and Frames of the State Institution 8" Users have many questions related to the formation of a registry of maternity leave in the FSS of the Russian Federation. In this article we will look at the main of them.
Size and payment procedure
The size and procedure for paying for child care benefits is determined Federal law from 29.12.2006 №255-ФЗ "On mandatory social insurance In case of temporary disability and due to motherhood "and federal law of 05/19/1995 No. 81-FZ" On government benefits to citizens who have children. " According to these norms, the rights monthly is calculated on the basis of the average earnings of a woman calculated for 2 calendar years preceding the year of vacation, including during the work (service, other activities) in another policyholder (other insurers).
The size of the monthly child care allowance is 40% of the average women's earnings, in case of care of two or more children until they reach the age of 1.5 years, the size of the monthly child care allowance is summed up, but the amount of benefits cannot exceed 100% of the average earnings .
From February 1, 2017, a monthly child care allowance is paid in the following sizes:
purchase for the first child minimum size The manual is 3,065.37 rubles;
for the care of the second and subsequent children, the amount of the manual is 6,131,37 rubles.
Rostov region is a member of the PSS pilot project of the Russian Federation from January 1, 2015, and all social payments They are carried out directly, and not through the employer (Decree of the Government of the Russian Federation of 21.04.2011 No. 294).
For the payment of child care benefits, the employer transfers the following documents to the fund:
Application for payment benefits from an employee who is given a child care leave (Appendix No. 1 to the Order of the FSS of the Russian Federation of September 17, 2012 No. 335).
Help from the place of operation of another parent about the non-treatment of benefits.
Certificate of the birth of a child (children).
Oklade information estimated period, the number of children, average earnings of the insured person, etc.
In case the average number of employees of the institution for last year It does not exceed 25 people, the institution has the right to hand over the documents on paper with the description (Appendix No. 2 to the order of the FSS of the Russian Federation of September 17, 2012 No. 335). If institutions are over 25 people, information is filed in electronic formdecorated by the registry approved by the Order of the FSS of the Russian Federation of 06/15/2012 №223).
We declared in "1C: Salary and Personnel of the State Institution 8"
The specified registry is formed automatically in the program "1C: Salary and Frames of the State Institution 8" when entering information on child care benefits " Holiday to care for the child"Which is in the tab" The salary».
For the automated registry formation in the institution's accounting policy, the props Payments for benefits "transferred to FSS from 01.01.2015" ("Setup" - "Requisites of the Organization" - " Accounting policy And other settings "-" Accounting Policy ").
Example of accruals
Consider the procedure for accrualing the childcare leave until they reach the age of 1.5 years in the program "1C: Salary and Persons of the State Institution 8", ed. 3.1.
Example.
An employee of the institution Episheva MA From 19.05.2017 to 19.05.2020, leave for the care of the first child until they reach the age of 3 years. The child care allowance is also charged to 1.5 years from 05/19/2017 to 11/19/2018. Episheva MA He wrote a statement about providing her child care benefits up to 1.5 years. Epishev is an employee of the institution from 01/01/2010.
It is necessary to accrue a child care allowance to 1.5 years. To accrunet the benefit, you must create the following documents:
1. Statement of an employee in the FSS to pay benefits.
2. Child care leave.
3. The registry of information in the FSS.
Document " Statement of an employee in the FSS for the payment of benefits " is in the tab " Reporting, references "-" Transfer to FSS information about benefits" It is necessary to create an employee's statement on the payment of benefits and fill it.
Then we make a document "Child care vacation" ("Salary" - "Child Leave" -create "Holiday to care for the child").Since Episheva MA goes on leave to care for the first child, in the document " Holiday to care for the child" It is necessary to reflect this information for the correct formation of the registry in the FSS. In the details " Amount of children»It is necessary to put a number 1 and indicate that this is the first child. This requisite reflects information on the number of children, which will be careed.
Tab " Pilot project FS.»Mandatory to fill, it reflects information about the child, which will be careed, an important point This tab is an indication of the child's sequence, as this information will be reflected in the registry for the FSS and it will depend on it the size of the accrued benefit.
The formation of the registry in the FSS is formed by the document "Transfer to the FSS information about the benefits" (" Reporting, references "-" Transfer to FSS information about benefits "-create "The register of information necessary for the appointment and payment of benefits"). When choosing a details " Registry view "-" Monthly child care allowance"And click on the button" Fill»The program will automatically fill out the information necessary to assign the benefit to the employee.
Suppose that employee Episheva MA Double born. In this case, the document " Holiday to care for the child"Will be filled as follows: In the details of the" Number of Children "set the figure 2, we indicate that among the children there is the first child.
On this example, we see how information is changed in the registry when changing the number of children.
The most common mistake is to fill out the care of the care of the second child, when the first care is no longer carried out (over 3 years old). In this case, it is necessary in the document " Holiday to care for the child"In the details" Number of Children "specify the number 1 (care is carried out by one child), the" Pilot FSS Pilot Project "is filled with data on the child, followed by care, and the child's sequence indicate the number 2.
Information about the Child Priority is important for FSS, since the size of the child care benefits depends on it. If it turns out that the registry of information for the accrual of benefits is incorrectly, the branch of the regional department of the Fund is a notice of the Regional Department of the Fund, and within five working days from the day of receiving such notice the insured is obliged to make corrections and provide the right information to accrue the benefit (Section 7 of the Government Decisions of the Russian Federation dated 04/21/2011 №294).
Child care benefits are not reflected in the new statement of the calculation of insurance premiums.
Consider the possibility of accounting for benefits by enterprises who submitted powers to pay to the territorial FSS of the Russian Federation in 1C: Enterprise. In the setup of the organization's card, specify the date of the transfer of benefits.
Fig.1
Until one and a half years, payments are formed through the "child care leave." If the expiration date of the manual exceeds the date of participation in the project, an additional tab of the "Pilot FSS project" appears. The tab is prescribed by the child's data.
Fig.2
Here you can enter an application for the issuance of benefits on the hyperlink.
Fig. 3.
To get the unloading file and feed it to the FSS, you need to create a document (Fig. 4), where employees appear.
Fig.4
If instead of the registry you need to fill inves, then create an appropriate document.
Fig.5
To stop payout, we enter a notification (Fig. 6). The employer is obliged to send a notice of discontinuation of the monthly payment within a 3-day term.
Fig.6.
In the reporting of 4-FSS and RVV, the data on benefits are not reflected, since the amount of payment of insurance premiums does not decrease by the amount of expenses on them. "Vacation" is entered both at the main place of work and part-time, so the field "employee" is represented by an individual.
- In the document's header, we specify the vacation period, on the "Benefits" tab of the payroll dates (clause 1-3, Fig.7).
- If, according to a collective agreement or the provision on remuneration, the organization provides for another size (excellent legislation) surcharge to the manual, then it is necessary to add accrual with the category "child care allowance to 3 years" with the user formula. After entering this type of calculation, it will be possible to assign it to an employee (clause 3, Fig. 7).
- If a regular schedule is being conducted at the enterprise, then in the document indicate the sign - "to release an employee's bet for its absence."
- Indicate the number of children in clause 4 (Fig. 7).
- If necessary to take into account wagesobtained from the previous employer, we indicate this feature (P.5, Fig.7).
Fig.7.
We introduce the document "Help for calculating benefits (incoming)". Help can be created immediately in the form of average earnings by clicking on the appropriate button.
Fig.8.
To pay benefits in a larger size, indicate the reason for the increase in the card individual In the "Insurance" block.
Fig.9.
- This feature will be affixed automatically when entering the document (p. 6, Fig. 10).
- P.7 (Fig. 10) is calculated by the coefficient of incomplete working time.
- P.8 (Fig. 10) is filled with the size of the district coefficient.
Fig.10.
- On the "Accrual" tab, scheduled accruals are stopped and allowances to one and a half and to three years are assigned (clause 1, Fig. 11). In the table of this period, it is stolen by the letter code "OH".
- If the employee continues to perform his labor duties, then in the document it is necessary to change the accruals (clause 2, Fig.11).
Fig.11
The document is multifunctional. Therefore, only after establishing a sign "Document approved" (Fig. 7), the document is carried out in the calculated circuit - the planned species are prescribed.
To change the vacation conditions, a document is filled, which allows:
- Fix the vacation period, date of appointment and the start of the benefits made by initial document;
- Change planned types of accruals if the employee embarks the labor duties ahead of schedule.
Fig.12.
Consider the following situation on the current example: it is necessary to change leave, as an employee proceeds ahead of schedule to fulfill its employment duties with the preservation of benefits.
In the "Accrual" tab we change the planned accruals. From August 12 - stop the accrual, calculated from the monthly tariff rate, and introduce a new, calculated from the watch tariff rate (Fig. 13). We indicate the sign "Apply Planned Accrues".
Fig.13.
Change the work schedule with a personnel document.
Fig.14
For the period from 12.08 - 31.08, the employee is charged the basic accrual and childcare allowance from 01.08 - 31.08 (Fig. 15 and Fig.16).
Fig.15
Fig.16.
Document "Return from child care leave" stops all the benefits entered by the initial document and returns the basic accruals of the employee.
Fig.17
That's all, ready!
Baby care allowance to 1.5 years in 2019 It is paid to persons who care for a child during the eponymous vacation.
Please note that the vacation is provided before the child achievement is three years old, and the manual is paid only to one and a half. Also before reaching a child for three years, monthly compensation in the amount of 50 rubles is paid.
To whom the child care allowance is paid to 1.5 years
Unlike maternity benefits, which is paid only by the mother of the child, a child care allowance for 1.5 years in 2019 can receive other relatives: father, grandmother, etc., most importantly - that they actually carry out child care And therefore devoid of opportunities to receive wages or other income. If two or several relatives take care of the kid, they are selected.
The size of child care benefits up to 1.5 years
By general rule, Size child care benefits makes up. In some cases, the payment is made in.
From February 1, 2019 minimum care benefit Behind the first child is 3 277 rubles 45 kopecks, for the second and subsequent children - 6 554 ruble 89kopecks, from January 1, 2019 maximum size care benefits - 26 152 ruble 27 kopecks. The right to the manual in the specified amount has:
mothers dismissed during pregnancy due to the liquidation of the organization
mothers, fathers, guardians, full-time students
relatives that care for the child in case of deprivation of mother and (or) parental rights
Calculation of child care benefits up to 1.5 years
For convenience, imagine the calculation algorithm child care benefits in 2019 in the form of a scheme:
Child care allowance
equally
Middle earnings for the two previous calendar years (should not exceed each year the limit value of the base for the accrual of insurance premiums in the FSS: in 2017 - 755,000 rubles, in 2018 - 815,000 rubles, that is, we choose the amount that is less)
delim.
The number of calendar days in the same period (excluding periods of temporary disability, maternity leave and child care, the periodization period from working with salary preservation). We obtain the average daytime earnings that cannot be larger than the control size (\u003d the sum of the limit values \u200b\u200b(see above), divided by 730)
multiply
at 30,4.
multiply
40%
Terms of payment for child care benefits up to 1.5 years
To apply for a child care benefit in 2019, it is possible for the age of one and a half years to reach the child.
Note: Regardless of the date of submission of the application, the allowance in 2019 will be paid over the entire period from the day of granting the care of the child before reaching the age of 1.5 years.
