How to calculate maternity leave if you have been working for less than a year. When is the maternity benefit paid: before or after childbirth
What are maternity benefits?
Decree(Latin decretum decree from decernere - decree) is legal act, a decision of an authority or official. In everyday life, maternity leave or maternity leave is called social assistance, maternity leave (MA). 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 kindergarten. 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 federal authorities depending on family income.
1. Maternity leave, maternity allowance, maternity payments 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. maternity payments 2019 be sure to read Order of the Ministry of Health and Social Development of the Russian Federation of December 23, 2009 No.
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1.1 Who Receives Maternity and Child Care Benefits in 2019
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, sub. "A", "d", paragraph 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 to compulsory social insurance in case of temporary disability and in connection with maternity;
- women dismissed in connection with the liquidation of organizations, the termination of individuals activities as an individual entrepreneur;
- women studying full-time on a paid or free basis in educational institutions of primary vocational, secondary vocational and higher vocational education;
- 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 case of temporary disability and in connection with motherhood, they are not subject to insurance contributions to the Fund. social insurance RF amounts of payments and remuneration under employment contracts and civil law contracts, including under author's order contracts (clause 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 the father of a newborn baby receive "children's" 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.
And here maternity allowance for pregnancy, men are not prescribed - 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 cases of paying for maternity leave are possible:
- Women - individual entrepreneurs engaged in individual entrepreneurial activity, receive this benefit only if they are members of the voluntary social insurance fund, and before the decree paid contributions for at least six months. depends on the amount of paid contributions.
- Women who were fired in connection with the liquidation of an enterprise (organization) receive maternity leave in 2019, 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 of the Labor Code of the Russian Federation.
If the deadline for appeal is missed, the benefit will be paid only if there are valid reasons for the 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 order approved by the 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.to the menu
1.2 Minimum, maximum amount of maternity 2019
The total amount of the maternity benefit in 2019 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 mothers-to-be have a 2 year old seniority, someone has just started working, someone is an individual entrepreneur or is still studying, and some for certain reasons do not work, so for them their own calculation of maternity.
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1.3 What is the formula for calculating how much maternity benefits for pregnancy and childbirth. 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 finds an error in the deadline sick leave for maternity workers, 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 for 140 days and indicate this in the calculation that 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 leave for BiR / nursing - this year can be replaced by any previous calendar year (at the choice of the employee), if the benefit will be greater from the replacement (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 number of 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. We 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 more, for Chernobyl victims, multiply by 2.
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2. Start and end of maternity leave
The question is often asked: " Maternity leave what week does it start with? " two or more children - 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 is between 140 and 194 days. Details are shown in the table.
Maternity leave (in days)
Terms of payment of benefits for children
Payments for a 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 order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.
Note: See details of the time frame within which you can apply for payments.
For the appointment of maternity benefits, you need not only a sick leave, but also. No application, no benefits, because the employee can work at this time!
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 social security department, subject to registration with the employment service and the availability of a certificate of this (the benefit 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 compulsory medical insurance 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 decree 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's 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 postponement of the billing period in the Law of December 29, 2006 No. 255-FZ. This means that the employer can pay benefits, which will be reimbursed by the FSS of Russia in the future. To exercise the right to 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 did not work 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 based on the average earnings on which the insurance premiums, 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
As a general rule, maternity leave should be calculated based on the employee's income for the two calendar years preceding the first day of maternity leave. Accrual maternity benefits in 2019 the year must be carried out taking into account the new limits - the maximum salary for calculating insurance premiums. In 2019, 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 benefit 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 benefits, 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 on the basis of 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).
Submit help to your school to receive the guide medical institution, which will be issued by the doctor (sub. "c" clause 16 of the Procedure approved by 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) requesting 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 of 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 size of the maternity benefit 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 Social Insurance Fund with a work experience of at least 6 months.
- average earnings;
Note: The higher average salary, so more amount calculating maternity
- payroll;
- region of residence;
Note: Taken into account district coefficient To wages
- maternity or
- childcare allowance.
- certificate of incapacity for work ();
- some employers ask to write a statement, although a sick leave is usually sufficient;
- if the calculation of the BI allowance 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 allowance 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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5.2 Maternity calculator 2019 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 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 conduct 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:
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 BBR Benefit CalculatorKeep in mind that when calculating the average earnings from the minimum wage, cases when an employee works part-time or works in an area with a northern coefficient are not taken into account.
For 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
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7. Questions about maternity leave, maternity leave
Video "Calculation of Benefits 2019"
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 either as Option 1 or Option 22:09
The procedure for calculating hospital benefits 6:38
If an employee works part-time 6:55
If an employee works on an external part-time basis 5:14
Specifics of paying childcare benefits (by 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 childcare benefits 5:42
Calculation of benefits based on the minimum wage 5:33
Documents for Assigning Benefits 4:13
If the region participates in the pilot project of the FSS of Russia 1:56
Answers to the questions of the participants of the webinar "Manual-2015" 8:02
Note:
Women before the birth of a child, on maternity leave, have the right to receive maternity benefits.
The employee is entitled to the allowance if she is preparing for the birth of a baby or adopting children under the age of 3 months.
In 2016, this value is RUB 1,772.60, i.e. (624 thousand rubles + 670 thousand rubles): 730.
There is a minimum limit. If there was no earnings in the calculation period, then the monthly salary is taken equal to the minimum wage:
- 2014 - 5554 rubles;
- 2015 - 5965 rubles;
- 2016 - 6204 rubles.
The amount of earnings can be found as: the minimum wage on the date of the start of the vacation in the decree multiplied by 24 and divided by 730.
If the average monthly wage is less than the minimum wage, then a value equal to the minimum wage is used to calculate the daily allowance.
The average daily wage is equal to the division of the employee's earnings in the calculation period by the number of days (calendar) in the calculation period.
The calculation does not include periods of temporary disability (sick leave), as well as the employee's time freed from work, if insurance premiums have not been paid.
The allowance is assigned by the employer within 10 days:
- child's birth certificate (copy);
- application for the provision of benefits;
- a document confirming that this type of allowance (for care) has not been issued for the second parent and he is not its recipient;
- copy of the passport.
The FSS will pay benefits even if:
- the policyholder has terminated its activity;
- the policyholder does not have enough funds in the current account;
- it is impossible to determine the location of the policyholder;
- on the day the insured employee applies for benefits, the company undergoes bankruptcy proceedings.
Employees with whom the company has entered into labor contracts have the right to receive payments. To do this, you must bring a certificate that confirms the pregnancy and fill out an application in any form. The employer has the right to require such a certificate every three months.
If the employee works on the terms of "external part-time", then she is not entitled to this allowance. The allowance for dismissed women workers is also not paid. But there are exceptions. Her maternity leave must begin within a month after the dismissal, the reason for which:
- transfer of a spouse to work in another area;
- , because of which it is impossible to work in a given area;
- the need for patient care.
Maternity benefits for the second child
In this section, we'll look at how to calculate the amount of maternity benefits for your second child. There are two types of decree payments:
- for pregnancy and childbirth;
- childcare allowance.
The second type of payments can be used by both the woman who gave birth and the husband or grandmother of the child.
Despite the fact that the duration of the vacation is 3 years, it will be paid at the expense of the FFS, only up to one and a half years. Only the employer pays the childcare allowance for a child up to 3 years old, in the amount of 50 rubles. Funds for payment are made at the expense of the FFS and are not taxed. If an employee was employed in two different enterprises, then he himself has the right to choose from which organization it is more convenient for him to receive payments.
If the second pregnancy occurred on parental leave for the first child, then maternity leave is due. You must select one of the payments. They cannot be charged at the same time. Usually they choose maternity payments for the second child.
Maternity payments for the second child, as well as subsequent children, are summed up with the monthly payment for 1 child. Overall size maternity leave should not exceed 100% and should not be lower than the minimum wage. If twins are born, then up to one and a half years, each child is entitled to 40% of the average earnings, but not more than 100% (the total will be 80%).
Also when sizing monthly payment previous children who were born () by the mother of this child are taken into account. The decree payments are calculated for the last two years. That is, while caring for a child, the amount is taken.
If the employee did not work during the maternity leave, then the old salary for the previous year is taken.
You can cheat a little and periodically go to work during the decree, then the decree will be calculated at new rates.
Maternity payments for the third baby
From January 01, 2013, in the regions of the Russian Federation, additional amounts began to be paid to families with more than two children (if they were born in the period from January 01, 2013 to December 31, 2017), in addition to the existing payments. Funding comes from local budgets based on the size of the regional cost of living.
To receive such payments, you need to fit the list of conditions:
- the birth of the 3rd and subsequent children during this period;
- income per family member is not higher than the subsistence level;
- one of the spouses is a citizen of the Russian Federation.
What are maternity benefits?
Decree(lat. decretum decree from decernere - to decide) is a legal act, decree of a government body or official. In everyday life, maternity leave or maternity leave is called social assistance, maternity leave (MA). 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 benefits, the amount 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 kindergarten. Is this 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 payments 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 of the Russian Federation of December 23, 2009 No.
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1.1 Who Receives Maternity and Child Care Benefits in 2019
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, sub. "A", "d", paragraph 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 to compulsory social insurance in case of temporary disability and in connection with maternity;
- women dismissed in connection with the liquidation of organizations, the termination of activities by individuals as individual entrepreneurs;
- women studying full-time on a paid or free basis in educational institutions of primary vocational, secondary vocational and higher vocational education;
- women doing military service under 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 under Russian law 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 persons in case 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 employment 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 the father of a newborn baby receive "children's" 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 cases of paying for maternity leave are possible:
- 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 fired in connection with the liquidation of an enterprise (organization) receive maternity leave in 2019, 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 of the Labor Code of the Russian Federation.
If the deadline for appeal is missed, the benefit will be paid only if there are valid reasons for the 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 order approved by the 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.to the menu
1.2 Minimum, maximum amount of maternity 2019
The total amount of the maternity benefit in 2019 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 working, someone is an individual entrepreneur or is still studying, and some, for some reason, do not work, so they have their own maternity calculation.
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1.3 What is the formula for calculating how much maternity benefits for pregnancy and childbirth. 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 for 140 days and indicate this in the calculation that 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 leave for BiR / nursing - this year can be replaced by any previous calendar year (at the choice of the employee), if the benefit will be greater from the replacement (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 number of 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. We 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 more, for Chernobyl victims, multiply 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 pregnancy - 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 is between 140 and 194 days. Details are shown in the table.
Maternity leave (in days)
Terms of payment of benefits for children
Payments for a 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 order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.
Note: See details of the time frame within which you can apply for payments.
For the appointment of maternity benefits, you need not only a sick leave, but also. No application, no benefits, because the employee can work at this time!
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 social security department, subject to registration with the employment service and the availability of a certificate of this (the benefit 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 compulsory medical insurance 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 decree 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's 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, the calculation period for calculating the benefit 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 postponement of the billing period in the Law of December 29, 2006 No. 255-FZ. This means that the employer can pay benefits, which will be reimbursed by the FSS of Russia in the future. To exercise the right to 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 did not work 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 the monthly childcare allowance, 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
As a general rule, maternity leave should be calculated based on the employee's income for the two calendar years preceding the first day of maternity leave. Accrual maternity benefits in 2019 the year must be carried out taking into account the new limits - the maximum salary for calculating insurance premiums. In 2019, 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 extra-budgetary 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 benefit 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. The maximum amount of daily earnings that can be taken into account when calculating benefits is 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 on the basis of 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 the allowance, submit a certificate from a medical institution to your educational institution, which will be issued by a doctor (sub. "C", clause 16 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n). Students of educational institutions of primary vocational, secondary vocational and higher vocational education and institutions of postgraduate vocational education are not issued sick leave (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) requesting an assignment of benefits.
The allowance will be appointed and paid within 10 days from the moment the woman submits all the necessary documents and they are accepted (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 process of planning your family budget. For the amount of maternity, i.e. the amount of funds received in this case from the state is influenced by:
- insurance experience;
Note: Since the maternity allowance is paid to a woman insured in the Social Insurance Fund with a work experience of at least 6 months.
- average earnings;
Note: The higher the average salary, the greater the amount of calculation of maternity
- payroll;
- region of residence;
Note: The regional coefficient to wages is taken into account
- maternity or
- childcare allowance.
- certificate of incapacity for work ();
- some employers ask to write a statement, although a sick leave is usually sufficient;
- if the calculation of the BI allowance 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 allowance 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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5.2 Maternity calculator 2019 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. 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 conduct 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:
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 BBR Benefit CalculatorKeep in mind that when calculating the average earnings from the minimum wage, cases when an employee works part-time or works in an area with a northern coefficient are not taken into account.
For 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
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7. Questions about maternity leave, maternity leave
Video "Calculation of Benefits 2019"
General rules for the 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 either as Option 1 or Option 22:09
The procedure for calculating hospital benefits 6:38
If an employee works part-time 6:55
If an employee works on an external part-time basis 5:14
Specifics of paying childcare benefits (by 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 childcare benefits 5:42
Calculation of benefits based on the minimum wage 5:33
Documents for Assigning Benefits 4:13
If the region participates in the pilot project of the FSS of Russia 1:56
Answers to the questions of the participants of the webinar "Manual-2015" 8:02
Note:
The maternity allowance is calculated for working women for a certain period according to the sick leave. Where can I get the formula for calculating maternity in 2017? How to determine the billing period? Consider the rules for calculating vacation pay for BiR.
Formula for calculating maternity - regulatory aspects
The total duration of the decree is 140 calendar days - with a breakdown before the moment of birth (70 days) and after (70 days). In some cases (with complicated or multiple pregnancies), the duration increases to 156/194 days.
Legislative regulation of BIR leave is carried out by Art. 255 of the Labor Code, Law No. 255-FZ, Order No. 1012n of 23.12.09. Only the expectant mother has the right to receive benefits, other relatives are not entitled to this type of social benefit. Payment is made at the place of work or from the FSS for selected categories citizens - full-time students, wives of military conscripts, dismissed due to the liquidation of the company, individual entrepreneurs on voluntary social insurance.
The amount of the accrued amount is affected by the size of the pregnant employee's earnings; length of service and vacation in the BiR, the presence of excluded periods. If the value obtained turned out to be less than the federal minimum wage, the company's accountant needs to calculate the allowance based on the current minimum size wages in the RF.
Formula for calculating maternity in 2017
Settlement period- to determine the amount of maternity payments in 2017, you need to take the employee's earnings for 2015-2016. In this case, the moment when the sick leave is issued is important, and not the expected date of birth. If in the specified years the employee was on another leave for BiR or in children's leave, she has the right to declare a replacement for other, more favorable periods.
Earnings- for the indicated time, the full amount of salary, vacation pay, bonuses and travel allowances is taken. Personal income tax is not deducted.
Amounts excluded- not taken into account hospital benefits, child or maternity benefits, as well as amounts from which the employer did not calculate and did not pay insurance premiums. For example, this is the time of release from the performance of work duties with the preservation of earnings.
Checkout days- in 2017, calendar days are taken for 2015-2016, that is, 731 days. Periods of illness, child leave, maternity leave, release (full or partial) from work are excluded.
Duration of vacation for BiR (PO)- taken from the certificate of incapacity for work, which is issued by the observing doctor of the ZhK. This takes into account the moment of drawing up the application of a pregnant employee for a vacation. Simultaneous payment of salary and maternity is prohibited.
Average daily earnings (SD)- is determined by dividing the total earnings for the settlement period by the settlement days.
The total amount of payments- determined by the formula for calculating maternity:
The amount of vacation pay for BiR = SD x PO.
Important nuances of calculating maternity
When calculating vacation pay for BiR, the statutory amounts of maximum and minimum payments should be taken into account. Per base value average daily earnings the calculated value is accepted, which is then compared with the limits. In 2017, the following values apply:
The maximum average daily earnings - 1901.37 rubles.
The maximum size of the decree is 140 days. - 266,191.80 rubles.
The maximum size of the decree is 156 days. - 296 613.72 rubles.
The maximum size of the decree is 194 days. - 368 865.78 rubles.
The minimum size of a decree is 140 days. from 01/01/17 - 34,521.20 rubles, based on the minimum wage as of 01/01/17 at 7,500 rubles.
The minimum size of a decree is 140 days. from 07/01/17 - 35 901.37 rubles, based on the planned minimum wage of 7800 rubles.
How the decree is drawn up
For the prompt accrual and issuance of maternity benefits, the employee must submit to the company's accounting department a correctly drawn up sick leave, an application, a certificate of early registration (if any). In this case, it is allowed to postpone the start date of the vacation according to the wishes of the pregnant woman. The allowance is calculated within 10 days from the date of receipt of all documentation, and calculations are made as soon as possible to transfer the salary / advance. The maximum period for registration of maternity leave is 6 months after the end of the leave in BiR.
Maternity Benefit Formula - Calculation Example
Suppose that the manager Korneeva L.S. works in LLC "Venta" since 22.04.13. In February she brought the company's accountant sick leave from 20.02.17 to 09.07.17 for a total period of 140 days.
The billing period includes 2015, 2016. Moreover, in 2016, the employee was on sick leave for 15 days. The vacation has been fully utilized. The period of illness is excluded, vacation pay is taken into account.
The salary is 25,000 rubles, the allowance in 2016 is 14,000 rubles. For 2015, the total earnings are equal to 299,800 rubles. (25,000 rubles x 11 months + 24,800 rubles vacation pay). 2015 limit of 670,000 rubles. is respected, therefore the amount is taken into account in full. For 2016, the total earnings are equal to 281,250 rubles. (25,000 rubles x 11 months + 6250 rubles), the amount of the allowance is excluded. The limit in 2016 is 718,000 rubles. also respected, the amount is fully taken into account.
Total earnings for 2015-2016 = 299 800 + 281 250 = 581 050 rubles.
Estimated days = 365 + (365 - 15) = 715 days.
The formula for calculating maternity benefits = 581,050 / 715 days. x 140 days = RUB 113,771
Maternity payments are lump sum, which the expectant mother receives when leaving for sick leave for pregnancy and childbirth. To calculate them, you need to know the average salary of an employee for the 24 months that preceded the calendar year of maternity leave. It is also important to take into account periods of temporary disability, previous maternity leave and other nuances.
Parental calculator from Kontur. Accounting will help to calculate the amount of maternity payments, as well as the monthly allowance for caring for a child up to 1.5 years old. All current rules are taken into account in the calculations and explanations are provided. The calculator is free to use.
Select a benefit for the calculation, enter your details. The calculator will automatically determine the amount, taking into account all restrictions and adjust it if the amount of the benefit is less or more than the established minimum / maximum. If necessary, use tips and links to legislation.
How the calculator works
The calculator will calculate maternity allowance and monthly childcare allowance up to 1.5 years in three steps.
- To calculate the maternity leave, indicate the data from the sick leave that the employee received at the place of pregnancy observation for a period of 30 or 28 weeks. To calculate the childcare allowance for a child up to 1.5 years, enter the details of the child. The payment procedure established in 2013 obliges us to exclude periods of temporary incapacity for work from two accounting years: they must be indicated in the calculator, if any.
- Indicate the earnings for 24 calculation months, the regional coefficient (if any) and other parameters that the calculator will ask for. If the employee's work experience is less than six months, the system itself will make adjustments to the calculations.
- In the third step, the calculator will offer the final calculation of the allowance with explanations.
The calculator for calculating maternity is part of the accounting service