Care leave calculation. Rules for calculating vacation after maternity leave by example - formulas for determining vacation pay after leaving maternity leave

Let's take a look at what each payout is.

Maternity Benefit (B&R)

By law, an employed woman can leave on maternity leave when the pregnancy reaches thirty weeks. If the ultrasound shows not one child, but twins, then the vacation time is shifted two weeks ahead. From now on, the pregnant woman can stay at home, and her salary is replaced by the maternity allowance.

But not only employed persons are entitled to maternity benefits. Those who have lost their jobs due to the liquidation of the enterprise, full-time students, contract servicemen can also apply for money from the state. In addition to pregnant women, this allowance can be issued by adoptive parents who belong to the categories listed earlier.

Maternity payments will not be made if a woman has left one decree for another and is already receiving money to care for her first child. You can choose only one of the payments. It is convenient to compare which of the benefits will be higher in cost using the maternity benefit calculator.

Also, you should not count on financial assistance if you refuse to go on maternity leave in favor of the workplace. Benefits will only start after the application for leave has been submitted.

The maternity allowance will be paid by the employer or the department of social protection. For its registration, it is necessary to write an application, to which a maternity sick leave is attached. You can get the latter in the antenatal clinic. It is issued at thirty or twenty-eight weeks of pregnancy.

To calculate maternity benefits, you will need to provide a certificate of average earnings from all employers if you are registered in several organizations. Documents can be submitted in person or sent by email.

The allowance for pregnancy and childbirth is paid in full, for which it is a one-time assistance. For working women, the allowance is transferred to the card along with the next salary, for non-working women - by mail or to a bank account by the 27th day of the month following the one in which the application was written.

The calculation of the allowance is determined by the type of employment. For employees, it is equal to the average salary, for those who have lost their jobs due to liquidation - 613.14 rubles, for female students - the amount of the scholarship, for contractors - the amount of monetary allowance. However, if you work at the place from which you go on vacation for less than half a year, then the amount of payments is limited to the minimum wage.

The minimum value of payments in 2018 is the minimum wage, and the maximum is limited to: 282,106.70 rubles. - during normal childbirth; RUB 314,347.47 - with complicated childbirth; RUB 390,919.29 - with multiple pregnancy.

Read more about child support

Question answer

Can the father of a child receive B&R?

The father and other family member cannot, as this allowance is only for women.

What is the turnaround time?

It is better to apply for benefits immediately upon receipt of a sick leave at the consultation. It is not worth delaying, since the period is limited to the achievement of a child of six months of age.

When is the allowance received?

The allowance is paid either until the 27th day of the month following the application, or on the day of wages.

To calculate, you need to calculate the average income for the last two years and multiply it by the number of days of the decree (140/156/194 days). You can do this with our calculator.

The salary for which period is taken into account in the calculation and does this period include sick leave, vacation?

Income for the two years preceding the decree is taken into account. For example, they went on maternity leave in 2018 - incomes for 2016 and 2017 are averaged. Vacations are also included in the calculation. The exceptions are sick days and maternity leave and maternity leave. In the event that one decree follows another without going to work, this period can be replaced in the calculation with other years when wages were calculated.

Can a pregnant woman be fired and where can one apply for payment if the company goes bankrupt?

If you are in a position, then you can only be fired in case of bankruptcy and liquidation of the organization, but the benefit will still be paid. To do this, you need to submit an application and the necessary documents to the social security authorities, having the relevant certificates in your hands.

How are maternity pay calculated if a woman worked two jobs?

When combining during the two years preceding the decree, both employers are required to pay benefits.

How will benefits change if I worked part-time?

If before the decree a woman worked part-time, then the allowance will also be half as much as when working full-time.

Is there a benefit if a pregnant woman receives an education at a university?

For full-time students, the allowance is calculated based on the amount of the scholarship.

Where can the unemployed go?

Payments of benefits to unemployed pregnant women are carried out by social protection authorities.

Birth allowance

If BiR maternity payments are issued and accrued even before the child is born, then this payment can be received only after his birth. An allowance is provided to either parent and is a one-time payment. If you have not one, but two or more children at once, then the amount is due for each of them. In accidents, when a child is born dead, it is not paid.

At present, the minimum payments are 16,350.33 rubles. The amount may increase by multiplying by the district coefficient, depending on the area of ​​\u200b\u200bresidence. This payment does not depend on income, length of service and other factors.

To receive the money due, you must contact the accounting department at your enterprise or the nearest FSS department with a corresponding application. You will be asked to attach a birth certificate to it, which is issued upon discharge from the maternity hospital, and a certificate stating that the child's father did not make payment. Unemployed, when contacting the social security service, also need to have an extract from the work book, if any, with them.

Read more about applying for childbirth allowance

Question answer

When should I apply for benefits?

The application and certificates must be submitted no later than the child is six months old.

When should benefits be paid?

The payment is transferred no later than ten days after the application is written or until the 27th day of the next month.

How is maternity pay calculated at the birth of a child?

The lump-sum allowance is calculated by multiplying by the base and district coefficient, the number of children born is also taken into account. The calculator will help you calculate them quickly and accurately.

If I am unemployed and my husband is employed, can I apply for benefits for him?

Yes, either parent can be paid. But then he needs to provide a certificate stating that you did not receive this money and do not claim it.

Allowance for the care of a child up to one and a half years

As soon as the maternity leave comes to an end, the mother of the child or another relative (not necessarily close) can take leave to care for him, which will last until he reaches the age of 1 year and 6 months. The allowance due to those on vacation is no longer accrued at a time, but on a monthly basis. It is designed to replace the wages of a person who sits at home with a baby.

Monthly maternity leave must be issued before the child reaches the age of two years. They are paid after drawing up an application, to which the birth certificate of the child is attached. If you are adopting a child, you must provide proof of this.

Additionally, you need to present a certificate stating that the other parent (or both, if another relative is sitting with the child) does not receive this allowance. If over the past two years you have managed to change your place of employment, then you also need to take a certificate from the previous employer with the amount of wages. This certificate will be required to calculate the amount of maternity. All documents can be submitted not only in person, but also via the Internet.

Within ten days after the submission of documents, you are assigned an allowance, which will be paid monthly until the baby is 1 year and 6 months old. The day of payment coincides with the transfer of salary.

This allowance depends on the average income for two years and is 40% of its value. However, options for paying a fixed amount are possible. In 2018, the minimum payments are as follows: for the first child - 3788.33 rubles, for the second and subsequent children - 6284.65 rubles per month. The maximum is limited to 24536.57 rubles / month.

Read more about the intricacies of applying for childcare benefits up to 1.5 years old.

Question answer

Can someone other than the child's mother receive benefits?

In addition to the mother of the child, any relative can take leave to care for him. For example, if the wife's salary is higher than that of her husband, then it is more profitable for her to go to work, and for her husband to take maternity leave.

How are payments calculated?

Monthly payments are calculated as the average daily earnings for the last two years, multiplied by 40% and an indicator of 30.4. The amount of earnings itself cannot be higher than the established reference values, which change annually and are recorded in the FSS database. Our calculator allows you to simplify the calculation of maternity pay online.

What to do if another child is born during the maternity period?

At the birth of another baby, the mother can choose the allowance that is more profitable for her to receive. Benefits for a second child are usually higher, so women often choose this option. This is permitted by law.

Do they continue to pay benefits if I return to work and maternity leave has not yet ended?

If you go out for the whole day, then the allowance is stopped. However, you can reduce it by just a couple of minutes, and the allowance will be maintained, since the law does not specify how long the shortened shift should last. Only the minimum bar is limited - 4 hours. Such a scheme is only possible when the benefits are paid by the same employer you are applying for.

How are maternity pay calculated for employment in two jobs?

You are only entitled to pay from one employer. Who exactly, you choose yourself. Also take a certificate stating that the allowance was not paid elsewhere.

What to do when liquidating a company?

You need to apply for benefits from the social security authorities.

Here is an excerpt from the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood"

Article 11.1. Conditions and duration of payment of the monthly child care allowance

1. Monthly child care allowance is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are on parental leave, from the day the parental leave is granted until the child reaches the age of one and a half years.
2. The right to a monthly child care allowance is maintained if the person on parental leave works part-time or at home and continues to care for the child.
3. Mothers entitled to pregnancy and childbirth allowance in the period after childbirth are entitled to receive either pregnancy and childbirth allowance or monthly childcare allowance, offset by the previously paid pregnancy and childbirth allowance, from the date of birth of the child, if the amount of the monthly childcare benefits are higher than the maternity benefit.
4. If the child is cared for by several persons at the same time, the right to receive a monthly childcare allowance is granted to one of these persons.

The calculator for calculating the allowance for caring for a child up to 1.5 years will help you correctly determine the monthly amount of the payment due to an employee who is on parental leave.

The child care allowance is paid for the period from the beginning of the vacation until the day the child is one and a half years old (part 1, article 11.1 of the Federal Law of December 29, 2006 No. 255-FZ, part 1 of Article 14 of the Federal Law of May 19, 1995 No. 81 -FZ).

Documents required to receive child care allowance

The allowance for caring for a child until he reaches 1.5 years of age is paid on the basis of the relevant application of the employee (). Certain documents must be attached to the application, in particular:

• birth certificate of the child;
• a certificate from the place of work of the father of the child that he does not use parental leave and does not receive benefits.

You will find a complete list of required documents in part 6 of article 13 of the Federal Law of December 29, 2006 No. 255-FZ.

Calculation of benefits for caring for a child up to 1.5 years

This allowance is calculated on the basis of the average daily earnings of the worker. At the same time, the amount of the benefit cannot be less than the minimum established value (Article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ, Article 15 of the Federal Law of May 19, 1995 No. 81-FZ).

The amount of the monthly allowance is calculated using the following formula:

Recall that the average daily earnings are determined by dividing the amount of payments from which the contributions to the FSS were calculated for the two calendar years preceding the year of parental leave by the number of calendar days in this period (part 1, 3.1, article 14 Federal Law of December 29, 2006 No. 255-FZ). From the total number of calendar days, it is necessary to exclude the calendar days falling on the periods:

• temporary disability/maternity leave/maternity leave;
• release of an employee from work with full / partial salary retention, if insurance premiums were not charged on this salary.

If it turned out that the average salary of an employee per each full month of the billing period is less than the minimum wage (part 1.1, article 14 of the Federal Law of December 29, 2006 No. 255-FZ), then the child care allowance is calculated based on the minimum wage:

Minimum child care allowance in 2019

The minimum allowance for caring for a child up to 1.5 years old in 2019 is:

*Please note that the minimum values ​​for the amount of benefits for the first, second and subsequent children from February 2019 may still change - for now these are only planned amounts.

Maximum child care allowance in 2019

The maximum monthly allowance for the care of a child up to 1.5 years old is 26,152.27 rubles.

How long does it take to apply for a child care allowance up to 1.5 years

The deadline for applying for benefits is six months from the date the child reaches the age of one and a half years (part 2.1 of article 12 of the Federal Law of December 29, 2006 No. 255-FZ).

How long does an employer have to assign and pay childcare allowance up to 1.5 years

The employer must assign a child care allowance within 10 calendar days from the date the employee applied for such an allowance (part 1, article 15 of the Federal Law of December 29, 2006 No. 255-FZ), provided that the employee has submitted all the necessary documents.

It is necessary to pay the allowance on the next "salary" day after the assignment of the allowance. In the future, the allowance is paid once a month on the day set for the payment of wages.

Benefit for caring for a child under 1.5 years old: personal income tax and insurance premiums

As a general rule, this allowance is not subject to personal income tax (clause 1, article 217 of the Tax Code of the Russian Federation), as well as insurance premiums (clause 1, part 1, article 9 of Federal Law No. 212-FZ of July 24, 2009, clause 1, clause 1 article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ).

Monthly allowance for child care with part-time work

If the employee at the time of the parental leave worked in several places, then the allowance for caring for a child up to 1.5 years old should be paid to her only by one of the employers - at her choice (part 2, 2.1, article 13 of the Federal Law of December 29 .2006 No. 255-FZ).

At the same time, the employer from whom the employee plans to receive benefits must submit a certificate from another employer stating that he does not assign and pay childcare benefits (part 7 of article 13 of the Federal Law of December 29, 2006 No. 255-FZ ).

Not only the mother of the child can receive child care allowance

The allowance for caring for a child up to 1.5 years old is due to that relative / adoptive parent / guardian who is on parental leave and actually takes care of the baby. That is, for example, the child's father, grandmother or grandfather may be on parental leave (Article 256 of the Labor Code of the Russian Federation). Accordingly, one of them will receive child care allowance up to 1.5 years.

The Labor Code (LC) of the Russian Federation provides for parental leave for workers raising minors. Such a period of exemption from participation in labor activity is a social guarantee, as well as part of measures to increase the birth rate in Russia.

Labor law

The right to receive preferential leave from business is enshrined in Article 256 of the Labor Code. It says the following:

“At the request of a woman, she is granted parental leave until the child reaches the age of three. The procedure and terms for state social insurance during the period of the specified vacation are determined by federal laws.

The legislator does not link the privilege with the degree of kinship. The only factor influencing receipt is the fact of care. According to the text of this paragraph, the following can declare the provision of rest:

• a woman who is the mother of a baby;
• his father, grandmother or other relative.

Important! Other relatives are entitled to a preferential absence from the duty station only if the mother is employed.

In addition to biological parents, this preference applies to adoptive parents. This is stated in the 257th article of the Labor Code. Adoptive parents are given preference in the same manner as parents and other relatives. The right to receive a grace period for retirement comes from the day after the end of disability due to pregnancy and childbirth.

Attention! Foster parents are not entitled to preferences, as well as caregivers from foster families. Download for viewing and printing:

Duration

Article 256 has one limitation - the age of the child. This means that after three years, this benefit cannot be counted on. There are no other restrictions in the legislation. Therefore, the worker has the right to demand:

• the entire term;
• parts.

Clue! It is allowed to interrupt and apply for a benefit until the child's third birthday as many times as necessary.

Due to the fact that vacation pay upon receipt of this labor preference depends on the age of the baby, a misleading impression is created about the very period of retirement.

People believe that two different ones are drawn up:

• up to one and a half years;
• from 1.5 to 3 years.

This is a wrong opinion. Rest is granted only once. At the same time, the period is limited to three years of the child. The employee has the right to interrupt and resume rest at his own discretion.

Advice! In large families, it is taken by the relative who has the highest salary. The indicator affects payments up to one and a half years.

Do you need on the subject? and our lawyers will contact you shortly.

About the amount of vacation pay

Maternity is divided into two parts, differing in amounts and made dependent on the age of the minor:

• the first part is paid until the child is 1.5 years old;
• the second allowance is compensatory in nature and is assigned from one and a half to three years.

The amount of vacation pay is determined by a special formula that takes into account the average daily income of the recipient for two years by the date of application. In fact, 40% of the specified indicator is charged.

In addition, there are rules and restrictions associated with counting:

• the lower limit is determined by the indicator of the minimum wage (minimum wage);
• the upper one is limited by the maximum base of contributions to the Social Insurance Fund, established by the Government of the Russian Federation for a certain year.

From one and a half years to three mothers in a fixed amount - 50 rubles. In this case, temporary absence from work is allowed to be interrupted and resumed.

Reference! It is not allowed to calculate vacation pay in amounts that go beyond the established threshold limits. Download for viewing and printing:

Calculation formula

The amount of payments is determined by the following formula:

Rp \u003d D x 30.4 × 40%,

• Rp - the required amount;
• D - the value of the average daily income, calculated over two years.

Important: the average daily income is calculated taking into account the following factors:

• annual earnings before taxes, which excludes the following amounts:
• care allowance;
• number of days in a year, excluding the time:
• being on sick leave;
• absenteeism related to children;
• forced paid downtime.

Example

• The application for the provision of rest to care for the baby was received on 03/12/2017. Two years of earnings are taken into account:
  • 2016 - 700 thousand rubles. (cannot exceed 718 thousand rubles);
  • 2015 - 650 thousand rubles (limit - 624 thousand rubles).
• During the period indicated, the applicant twice took sick leave for a total of 24 days:
  • number of days to calculate the average daily income:
    1. 365 + 366 - 24 = 707.
• Amount to be paid:
  • (624 thousand rubles + 700 thousand rubles) / 707 days x 30.4 × 0.4 \u003d 22,772.05 rubles.

Registration procedure

The law establishes an initiative procedure for temporary retirement. Therefore, the employee must herself declare the desire to receive it. This is done in writing in the form of an application. The algorithm for granting benefits is as follows:

1. The employee writes an application, indicating in the paper the start and end dates of the rest time.
2. Appeal must obtain an executive visa. The head has no right to refuse to provide.
3. After approval, the package is sent to the personnel department.
4. On its basis, an order is created, a copy of which is sent to the accounting department for organizing payments.
5. The personnel officer makes special marks in the T-2 form.

Clue! Mom must sign the order. She is provided with the first copy with the signature of the head and details (number and date of publication) for review. If necessary, the employee is given a copy of the order.

How to write an application

The will of the worker is subject to the general rules of personnel records management. They write him:

1. on a blank sheet of paper
2. following the format:
   • header in the upper right corner:
     • addressee data in the format position, surname and initials;
     • own data (name is written in full);
   • name of the appeal "Statement" in the middle of the sheet with a capital letter;
   • the essence of handling in compliance with three-centimeter margins:
     • leave request:
       • an indication of which one “to care for a child until he is three years old”;
       • start number;
     • request for an allowance;
   • application list;
   • signature and date.

For information! Part-time workers must apply for each place of employment. Maternity pay is paid by only one employer.

Application List

A minimum of paperwork is required to receive paid time away from the workplace. These include the following:

• the above application;
• a copy of the birth certificate of the baby;
• a certificate from the mother’s place of work stating that she continues to work, if issued to another relative.

Important! The application must indicate the desire to receive payment. Money is not automatically credited.

What is written in the order

The personnel order must fully describe all changes in labor relations with the employee. It should include the following items:

1. Legislative basis: relevant article of the Labor Code;
2. Type of recreation provided;
3. Start and end dates;
4. Instructing the accounting department to make payments:
   • up to one and a half years;
   • compensation in the amount of 50 rubles up to the third birthday of a minor;
5. The basis for issuing the order: the appeal of the worker.

In addition, the document must be drawn up on a form containing information about the details of the company (in the header). The signature of the head is placed between:

• the title of his position (on the left);
• surname with initials (on the right).

Many firms develop rules, according to which the document must be endorsed by such specialists before the head:

• accountant;
• lawyer;
• immediate supervisor.

Clue! The employee is obliged to put a signature on the administrative document and the date of familiarization (coinciding with the date of registration).

When to go to work

Legislation limits only the period of rest associated with caring for a son or daughter. Norms do not prohibit returning to work earlier than the agreed time.

Therefore, the release day will be:

• following after the third birthday of the baby;
• any before the specified date at the discretion of the woman.

Clue! If an employee decides to take a second parental leave while on the previous one, then they draw it up from the next working day after the third birthday of the first baby.

How is vacation interruption processed?

The exit to work of an employee is accompanied by the issuance of an order. The vacationer must submit an appropriate application. On its basis, an order is drawn up. There is no special form for it.

You must provide the following information:

1. The position provided to the vacationer:
   • the one she left with;
   • equivalent;
2. Service start date;
3. Cancellation of the order issued earlier (in case of early exit).

Clue! The employee is introduced to the original under the signature. Copies are sent to:

• to accounting;
• direct supervisor (relevant for large enterprises);
• if necessary, to the employee.

Dismissal during the holiday period

It is legally prohibited to terminate an employment contract while an employee is at home with a newborn. However, there are exceptions to this rule. Dismissal likely:

• on the personal initiative of the vacationer (of her own free will);
• due to liquidation of production;
• due to the termination of the activity of an individual entrepreneur.

Need to remember! After the dismissal of the employee of her own free will, the payments stop. If the employer was the initiator, then the FSS pays benefits.

Decree

For prenatal and postnatal time, a woman is issued a certificate of incapacity for work. It is the basis for obtaining a special type of maternity leave (M&M). A decree is issued on the basis of:

• statements of the worker;

Reference! A woman in labor has the right not to interrupt her labor activity.

When sick leave is issued

There is a regulation on the provision of disability certificates to pregnant women. The doctor conducting the observation does not have the right to deviate from his strict rules, which provide for the time for issuing the decree:

• at the 30th week in the usual case;
• on the 27th parturient women living in territories contaminated with nuclear waste;
• on the 28th for women expecting twins;
• on the 22nd - 30th week with premature birth.

For information: a woman in labor can work during disability. But then she won't get paid.

How many days is issued

The prenatal and postnatal periods are established by Article 7 of Law No. 81-FZ of May 19, 1995 and depend on:

• the state of the body of the woman in labor;
• the severity of the birth process;
• the number of fruits.

Table of the number of days provided in different situations

Reference! The adoptive mother of the baby is provided only with a post-natal decree (according to the data from the table).

How is the clearance

For an official absence from the duty station associated with the appearance of the baby, the expectant mother must:

• declare the desire to retire from business in writing;
• attach a certificate of incapacity for work to the application;
• provide a certificate of early registration (for the appointment of a lump sum payment).

The application is written in the personnel service. The specialist must issue a receipt on acceptance of the package of documents. After the papers are approved by the head, an order is drawn up. The order specifies the following conditions:

• period;
• number of entry into service;
• maintaining a job for a woman;
• instructing the accounting department to calculate and issue benefits for BiR.

Reference! A woman in labor has the right to postpone the start of the grace period. However, the end is not postponed to a later time.

How much pay generic

The administration of the enterprise is obliged to pay sick leave in full:

• within ten days after submission;
• single transfer;
• in the amount of 100% of the average monthly earnings.

When calculating, the accountant adheres to the following rules:

1. The calculation takes into account the income for two years to the date of application. Special periods are excluded from the number of days (described above).
2. The lower threshold for the amount of benefits is limited by the minimum wage. It is used if the income is very small.
3. The upper limit is set based on the maximum base for accruing contributions to the FSS. Earnings exceeding this indicator are not taken into account.

Important! The money can be received within six months from the date of the end of the period of incapacity for work. The consequence of missing this time is the opportunity to receive the due amount only on the basis of a court decision.

September 16, 2017, 14:40 Mar 3, 2019 13:47

It says here that if there was no earnings, days worked in the billing period, or it consisted entirely of excluded time (caring for a child under 3 years old is such), then for the billing period for average earnings, an earlier period preceding the decree is possible. The formula is valid if the entire period for the calculation has been fully worked out, that is, it did not have:

• sick leave;
• holidays of any kind;
• business trips;
• suspensions from work.

If there was such an event in some month of the annual period, then for such a month the number of days is taken not 29.3, as in the formula above, but (days worked / total number of days) * 29.3. Example Example conditions: A woman's sick leave for pregnancy and childbirth began on 11/23/2014, care for a child under 3 years old ended on 02/02/2018. The employee went to work and wrote an application for 28 days of annual leave.

Childcare leave time when calculating average earnings

For the estimated period for calculating vacation pay immediately after the decree, you need to take 12 calendar months preceding the sick leave: from 11/01/2013 to 10/31/2014. During the period from 11/01/2013 to 10/31/2014, 320,000 rubles were earned.

Attention

In June 2014 I was on sick leave for 10 days. Calculation: Holiday pay \u003d 320000 / (29.3 * 11 + 29.3 * 20/30) * 28 \u003d 26211.86 rubles. Useful video How leave is provided after a decree, how many days are required, how to calculate vacation pay - you can find answers to these and other questions in the video: Conclusions A woman has the right to take an annual paid vacation immediately after maternity leave in the number of unused days plus days for sick leave due to pregnancy.

If the seniority is not enough, then a minimum duration of 28 days is still granted. The employer cannot prevent this, but at the same time has no right to force the use of this guarantee.

Rules for calculating vacation pay after the decree

She was granted annual paid leave of 28 calendar days, then she was on maternity leave (140 calendar days), after which she took leave to care for a child up to three years old. Upon returning to work, she turned to her employer with a question about when she could be granted annual paid leave (see para.

table 2). Table 2 Work Annual paid leave Maternity leave Leave to care for a child up to 3 years Work .2012 From 02.10.2012 5 months 5 days 28 days 140 days (4 months 18 days) - - Despite the fact that the woman did not work for this employer for six months, she can be granted annual paid leave at her request (part 3 of article 122 of the Labor Code of the Russian Federation).

The calculation of vacation pay after parental leave has features

An important point: pregnancy leave entitles you to annual paid vacation days, but caring for a baby under 3 years old is not. Read more about it here and here. Article 260 of the Labor Code of the Russian Federation clearly states that immediately after maternity leave for pregnancy or care, you can declare your desire to go on another paid vacation if she did not use it before applying for sick leave due to maternity leave.

It doesn't matter how long you've been with the organization. Since such a right is enshrined in the Labor Code of the Russian Federation, the employer does not have the right to refuse an employee if she writes a statement.

However, this is true only for the case when the day the end of one of the parts of the maternity leave precedes the day the annual holiday begins. If, after the decree, the employee went to work, and after a certain time period she decided to go on vacation, then the guarantee from Article 260 of the Labor Code of the Russian Federation will no longer apply to her.

Plus, days for maternity leave are added to this. Example Initial data:

• 04/02/2012 - date of employment;
• 11/23/2014 - start date of maternity leave;
• 02/01/2018 - end date of care for a child under 3 years old;
• 56 days of annual rest by the employee were used for the first and second working year (two times 28);
• There are no exempt periods from leave.

1. Vacation experience: from 04/02/2012 to 04/01/2013 - the first working year, from 04/02/2013 to 04/01/2014 - the second working year, from 04/02/2014 to 11/22/2014 - 7 full months and 20 days (20 days are rounded up to full months).

Is parental leave included in the holiday pay period?

Info

The working year of a woman for the provision of annual paid leave should have included the period from January 20, 2009 to January 19, 2010. However, in connection with the birth of a child, she took leave to care for a child up to three years, which in the length of service, giving the right to annual paid vacation not included.

Important

That is, the period from 12/10/2009 to 01/19/2010, which amounted to 41 calendar days, was not included in the working year. Therefore, it is necessary to shift the upper limit of the working year by this number of days from the date the woman leaves the parental leave.

To do this, we count 41 calendar days from October 2, 2012 and determine that this date will be November 11, 2012. Thus, the lower limit of the working year is January 20, 2009, and the upper limit is November 11, 2012.

Since November 12, 2012

The income for calculating the average daily earnings includes:

• the amount of wages received during the billing period;
• various bonuses, allowances and additional payments.

The district coefficient is taken into account as part of the summed income. If there was an increase in salaries in the billing period, then indexation is carried out.

The following income is not taken into account:

• holiday pay;
• travel payments;
• one-time bonuses;
• one-time allowances;
• dividends and interest amounts;
• compensation of various types;
• bonus payments received for participation in contests and competitions;
• grants of all kinds;
• sums of money that acted as a festive present;
• allowances for the care of a child with a disability.

The procedure for calculating vacation pay after the decree is carried out in a standard way.

If the month is incomplete, then the number of days in it is determined as the calendar days worked, divided by the total number of calendar days and multiplied by 29.3. Formula for calculating: Average earnings = (All income / Number of full months * 29.3 + Number of days in incomplete months) Average earnings * Days of vacation Back to contents Example for 2018 Conditions of the example: Maternity leave to care for a child under 3 years old, citizen Nekrasova O.V.

If a woman immediately went to work after a sick leave, then she has no excluded periods, and the billing period will be 12 calendar months before the month of registration of the next vacation. If a woman went to work after caring for a child, then in the previous 12 months she had no income.

In this case, you can replace the period with an earlier one - they are taken 12 months before the start of the decree. The right to replace is prescribed in Decree of the Government of the Russian Federation of December 24, 2007 N 922 (as amended on December 10, 2016). back to contents Calculation of average earnings? An equally important role in calculating the vacation amount after leaving maternity leave is played by the average daily earnings.
With regard to maternity leave, this has not been established. Thus, the period when the employee was on maternity leave granted to her on the basis of a disability certificate is included in the length of service giving the right to annual paid leave, and is taken into account when determining the number of days of unused vacation subject to monetary compensation upon dismissal. For your information: When calculating the average earnings for calculating compensation for unused vacation, the time the employee is on maternity leave, as well as on parental leave is excluded from the billing period (clauses
“b” and “e” of clause 5 of the Regulations on the features of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).
Unlike leave to care for a child until he reaches the age of three years, which is not included in the vacation period (part 5 of article 256 of the Labor Code of the Russian Federation). Secondly, for the period of parental leave, the employee retains the place of work / position (Article 256 of the Labor Code of the Russian Federation). Let us consider when and in what amount annual paid leave is due to employees who have come out of maternity leave or to care for a child under three years old. To answer this question, it is necessary to clarify whether all vacations were used by the woman in full for the previous time and boundaries of the last working year.

Here different situations are possible. Let's consider them on specific examples. Situation 1. The employee worked for less than six months In the first working year, the woman worked for less than six months (5 months and 5 days).

So, for this period, the maternity worker earned 5 months of vacation experience. To calculate the number of days of annual leave due for this period, you should use the formula: Formula: Days \u003d 5 * 28/12 \u003d 11.67 days. For the time of work before going on maternity leave How to calculate the days for the period of work before the decree? To do this, follow these steps:

1. The length of service is considered, giving the right to rest on the date preceding the decree on pregnancy.

Important! The vacation period is the time of work, expressed in full months (absenteeism, vacation at one's own expense for more than 14 days per year, previous care for a child under 3 years old, suspension from work due to the fault of the employee are excluded from this period).

We tell you how to calculate in 2018 a monthly allowance for caring for a child until he reaches the age of 1.5 years and accrue it in "1C: Salary and personnel management 8" edition 3.

One of the types of state benefits for citizens with children is a monthly allowance for child care (Federal Law No. 81-FZ of May 19, 1995 “On State Benefits for Citizens with Children”).

In particular, mothers or fathers, other relatives, guardians who actually care for the child, who are subject to compulsory social insurance and are on parental leave, are entitled to a monthly childcare allowance. It should be taken into account, however, that the right to a monthly child care allowance is maintained even if the person on parental leave works part-time or at home, as well as in the case of continuing education. If a mother takes maternity leave while she is on maternity leave, she has the right to choose which allowance she receives during the overlapping period.

Monthly child care allowance is paid from the date of granting parental leave until the child reaches the age of 1.5 years.

The amount of the monthly child care allowance is determined by Article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”.

Calculation of average earnings

The benefit is calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of parental leave, i.e. when the benefit was granted in 2018 - for 2016 and 2017.

The average earnings, on the basis of which the allowance is calculated, include all types of payments in favor of the insured person, for which insurance contributions to the Social Insurance Fund of the Russian Federation were accrued in accordance with the legislation of the Russian Federation on taxes and fees (starting from 01/01/2017).

The average earnings for calculating benefits are taken into account for each calendar year in an amount not exceeding the maximum amount of the base for calculating insurance premiums established in accordance with paragraph 6 of Article 421 of the Tax Code of the Russian Federation.

The maximum amount of annual earnings taken into account when calculating benefits is for:

• 2018 - 815,000 rubles;
• 2017 - 755,000 rubles;
• 2016 - 718,000 rubles;
• 2015 - 670,000 rubles;
• 2014 - 624,000 rubles;
• 2013 - 568,000 rubles;
• 2012 - 512,000 rubles;
• 2011 - 463,000 rubles;
• 2010 - 415,000 rubles;
• 2009 and earlier periods - 415,000 rubles.

If in 2 calendar years immediately preceding the year of the insured event, or in one of the indicated years, the insured person was on maternity leave and (or) on parental leave, the corresponding calendar years (calendar year) upon application female employees may be replaced for the purpose of calculating average earnings in the preceding calendar years (calendar year), provided that this results in an increase in the amount of the benefit.

The average earnings for the calculation of benefits take into account not only the earnings received from a given insured, but also, in general, earnings for the time of work (service, other activities) with another insurant (other insurers).

To confirm the earnings received from another insured, the employee must submit a certificate of the amount of earnings from which the allowance should be calculated from the place of work (service, other activity) with another insured (or a copy of the certificate, certified in the prescribed manner), and the number calendar days falling in the specified period for periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with full or partial pay.

If the insured person does not have a certificate (certificates) on the amount of earnings on the day of applying for the benefit, the benefit is assigned and paid on the basis of the information and documents submitted by the insured person and available to the insured. After the insured person submits a certificate (certificates), the assigned benefit is recalculated for the entire past time, but not more than 3 years preceding the day the certificate (certificates) is submitted.

If at the time of the insured event the employee is employed by several employers, then the child care allowance is assigned and paid to him at one of the last places of work of his choice (as opposed to benefits for temporary disability, pregnancy and childbirth, which in certain cases may be paid in all places of work).

The average daily earnings are determined by dividing the amount of earnings of the insured person for the 2 previous calendar years of the beginning of the vacation (subject to the limitation of its maximum annual amount) by the number of calendar days in the billing period, with the exception of calendar days falling on the following periods:

• periods of temporary disability, maternity leave, parental leave;
• periods of release from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance premiums are not charged on the retained wages.

When calculating the child care allowance, the average daily earnings cannot exceed the amount determined by dividing by 730 the sum of the marginal values ​​​​of the base for calculating insurance premiums for the 2 calendar years preceding the year of parental leave.

In 2018, the maximum amount of average daily earnings for temporary disability benefits is (Article 14 of Law No. 255-FZ):

(718,000 rubles + 755,000 rubles) / 730 = 2,017.81 rubles

In this regard, the maximum allowance for caring for a child up to 1.5 years old in 2018 is equal to (Articles 11.2, 14 of Law No. 255-FZ):

RUB 2,017.81 x 30.4 x 40% = 24,536.57 rubles.

An insured person with an insurance period of less than 6 months is paid benefits for caring for a child up to 1.5 years in an amount not exceeding the minimum wage established by federal law for a full calendar month, and in areas and localities in which regional coefficients are applied in the prescribed manner to wages, in an amount not exceeding the minimum wage, taking into account these coefficients.

If the insured person had no earnings for 2 calendar years preceding the year of the insured event, and also if the average earnings calculated for these periods, calculated for the full calendar month, are lower than the minimum wage established by federal law on the day of the insured event, the average earnings , on the basis of which the benefit is calculated, is taken equal to the minimum wage established by federal law on the day of the insured event.

If the insured person at the time of the occurrence of the insured event works on a part-time basis, - part-time working week, part-time working day, - the average earnings, on the basis of which benefits are calculated in these cases, is determined in proportion to the duration of the insured person's working time. At the same time, in all cases, the calculated monthly childcare allowance cannot be less than the minimum monthly childcare allowance.

From 01/01/2018, the minimum wage is 9,489 rubles. (Federal Law No. 421-FZ of December 28, 2017). From 05/01/2018, the value of the minimum wage is 11,163 rubles. (Federal Law No. 41-FZ dated March 7, 2018).

In 1C:Enterprise 8 solutions, the minimum wage is kept up to date. For the timing, see "Monitoring of changes in legislation" .

Calculation of the amount of the monthly allowance for child care

The average earnings are calculated, from which the monthly allowance for child care will be calculated. The average monthly earnings is defined as the product of the average daily earnings by the average monthly number of calendar days, equal to 30.4 (Article 14 of Law No. 255-FZ).

The amount of the monthly child care allowance is determined by multiplying the average earnings of the insured person by 40% (Article 11.2 of Law No. 255-FZ).

When determining the amount of benefits payable, it should be borne in mind that it must be at least 1,500 rubles. for the care of the first child and at least 3,000 rubles. for caring for a second child and subsequent children, excluding indexation for a full calendar month (Article 15 of Law No. 81-FZ).

Starting from 02/01/2018, taking into account indexation, the legally established minimum monthly benefits are (Article 4.2 of Law No. 81-FZ, Decree of the Government of the Russian Federation of 01.26.2018 No. 74):

• RUB 3,142.33 - care of the first child;
• RUB 6,284.65 - for the care of the second child and subsequent children.

If an employee receives the minimum child care allowance based on the minimum established last year, then after 02/01/2018 this allowance must be increased to the newly established minimum.

In districts and localities in which district wage coefficients are applied in accordance with the established procedure, the minimum childcare allowance is determined taking into account these coefficients (see Ruling of the Supreme Court of the Russian Federation of December 14, 2015 No. 302-KG15-16129).

In the case of caring for 2 or more children at the same time until they reach the age of 1.5 years, the amounts of benefits calculated in relation to the care of each child are summed up. In this case, the summed amount of the allowance, calculated on the basis of average earnings, cannot exceed 100% of the amount of this earnings, but cannot be less than the summed minimum amount of the allowance.

If parental leave does not start on the first day of the month and does not end on the last day of the month, then the monthly allowance for incomplete calendar months is paid in proportion to the number of calendar days in the month falling on parental leave.

Calculation of benefits in "1C: ZUP 8" (rev. 3)

The procedure for calculating the monthly allowance for caring for a child up to 1.5 years old in the program "1C: Salary and personnel management 8" edition 3 will be considered in the following example.

Example

An employee of OOO Sewing Factory E.S. Zotova from 06/18/2018 to 04/15/2021 is granted leave to care for the first child until he reaches the age of 3 years. An allowance for caring for a child up to 1.5 years old is also accrued from 06/18/2018 to 10/15/2019 (the child was born on 04/15/2018) and an allowance (compensation payment) for caring for a child up to 3 years from 06/18/2018 to 04/15/2021. E.S. Zotova has been working at Garment Factory LLC since 04/03/2017. At this enterprise, the amount of earnings for 2017 amounted to 298,333.33 rubles, the number of calendar days falling on periods of temporary disability was 12. The employee also submitted a certificate from another employer on the amount of earnings for 2017, which amounted to 80,000 rubles, and for 2016 - 500,000 rubles, indicating the number of calendar days falling on periods of temporary disability in 2016 - 5.

The program "1C: ZUP 8" (rev. 3) performs the following actions:

1. Registration of parental leave.

2. Calculation and accrual of benefits for caring for a child up to 1.5 years.

Making parental leave

Provision of leave to care for a child up to 1.5 years and the assignment of benefits is carried out in the program using a document Holiday to care for the child(chapter Salary - Child care leave- button Create).

In field Month a month is selected in which the employee is granted leave to care for a child up to 1.5 years old (Fig. 1). Field Organization filled in by default. If more than one organization is registered in the information base of the program, then you must select the organization in which the employee is registered.

Rice. one

In field the date the date of registration of the document in the infobase is indicated. In field Employee an employee is selected who is granted leave to care for a child up to 1.5 years. In the fields the date of the beginning and expiration date period of parental leave is indicated. In our example, from 06/18/2018 to 04/15/2021 (the period of parental leave for up to 3 years). The estimated vacation end date is indicated for informational purposes and is used to print the order.

The return of an employee from vacation is registered with a document Return from parental leave, which indicates the actual end date of the vacation.

Starting from the specified return date, the benefits assigned to the employee will be terminated and his previously valid planned accruals will be resumed. If necessary, they can be changed in this document.

Flag Release rate for vacation period is established if it is necessary to release the employee's rate for the period of vacation at his place of work in the organization. Then, according to the start date specified in the document, the release of rates is recorded for all the employee's places of work in the organization, and on the end date of the vacation, the rates are taken again. In our example, the flag does not need to be set.

Next, fill in the bookmark Benefits In chapter Allowance up to 1.5 years (at the expense of the Social Insurance Fund). The flag is being set Pay by and indicate the date up to which, inclusive, the allowance for caring for a child up to 1.5 years old will be paid. In our example - until 10/15/2019. If leave is granted for the care of 2 or more children, then the date of reaching the age of 1.5 years is indicated for the oldest (oldest) of the children who (who) are being cared for during the leave period. When this child turns 1.5 years old, the program must register a change in the conditions for calculating the amount of benefits (date of payment of benefits, number of children) using a document Changing the terms of payment for parental leave, which can be entered based on the document Holiday to care for the child.

In field Amount of children indicates the number of children who are cared for up to 1.5 years. For example, if the care is for the first child, you must specify the number "1" and set the flag This is the first child. The first child of the mother is understood as the child (one of the children) born in the first successful birth, or adopted chronologically first. If an employee has one child (for example, 5 years old), and then the second child is born, enter “1” in the field and the flag This is the first child does not need to be established (since care is provided for the second child born in the second successful birth). If the employee had first-borns, then indicate in the field "2" and set the flag . If an employee has one child (for example, 5 years old), and then two more are born, then enter "2" in the field and the flag Among the children there is a first child no need to install. Setting the flag affects the minimum benefit amount. In our example, specify "1" and set the flag This is the first child, since care is taken for the first child.

Flag Take into account the earnings of previous insurers is set by default so that when calculating benefits, the earnings that the employee received from other insurers (employers) for the previous 2 calendar years (in our example, 2016 and 2017) are taken into account. The amount of earnings received from other employers is registered with a document Help for calculating benefits (incoming)(chapter Salary - Help for calculating benefits). If the flag Take into account the earnings of previous policyholders reset, then when creating the next parental leave, the flag will remain reset for the same employee (i.e., the setting of the flag from the last document is remembered). Flag Apply benefits when calculating benefits inactive (even if the employee card indicates that he is entitled to the benefit). Benefits assigned from 07/01/2016 to employees exposed to radiation due to the disaster at the Chernobyl nuclear power plant are paid at the expense of the FSS of the Russian Federation in a single amount in accordance with Federal Law No. 388-FZ dated 12/29/2015. Previously, benefits were paid at a double rate until the child reaches the age of three.

If the employee is employed on a part-time basis, then when calculating the benefit in the event that the employee’s earnings for the accounting years are absent or below the minimum wage, in accordance with the law, the share of part-time work should be taken into account (the average earnings, based on which the benefit is calculated in these cases, is determined in proportion to the working time of the insured person). Field Share of incomplete time is filled in automatically as the ratio of the duration of the working week according to the employee's schedule to the duration of the working week according to the schedule, which is indicated in the employee's schedule as a schedule for calculating the norm. If the work is done full time, then the default value is 1,000 . If necessary, the share can be changed manually in the document.

In field District coefficient the value of the regional coefficient is indicated, which is used in the organization or a separate subdivision. This field appears in the document if the card of the organization or separate subdivision indicates that the district coefficient is applied (section Setting - Organizations- bookmark Basic information and section Setting - Subdivisions- bookmark The main thing).

In this case, the field is filled in automatically in accordance with the value indicated in the card as a federal coefficient.

In field Average daily earnings the amount of average daily earnings is automatically calculated according to the infobase based on information for the previous 2 calendar years. Data for calculating average earnings can be viewed/edited by clicking the button Open average earnings(in the form of a pencil). Clicking the button opens a form. Data entry for calculating average earnings. If the infobase contains data that is taken into account when calculating average earnings, then in the automatic calculation mode, these data are automatically entered into a table with a summary of the calendar years of the billing period.

It also automatically calculates the number of calendar days for each year falling on days of illness, maternity leave, parental leave and the period of release of the employee from work with full or partial pay in accordance with the legislation of the Russian Federation, if the retained wage during this period, insurance contributions to the FSS of the Russian Federation were not accrued. In this form, on the button Add help with previous places of work you can fill out a certificate for calculating benefits indicating the amount of earnings received from other employers, which will automatically be reflected in the form. You can also set the switch to Set manually and select the years you want to calculate benefits. Also in the form, you can manually edit the data for the months in which the program has already accrued salaries. Corrected data is highlighted in bold.

note, changes made in such months are not taken into account in subsequent calculations of average earnings (unlike months for which the program has not yet accrued wages). These corrections only affect the calculation of average earnings and only in the specific instance of the document in which they are made.

When the flag is set, new bookmarks appear - Salary, Holds, personal income tax, Loan repayment, Contributions and Payout Adjustments.

In chapter Allowance up to 3 years (at the expense of the employer) flag is set Pay by and indicate the date up to which, inclusive, monetary compensation will be paid for the period of parental leave up to 3 years. In our example - until 04/15/2021.

Now let's move on to filling out the bookmark accruals- see fig. one.

The flag is set by default. Do not pay salaries and do not pay an advance during the holidays. When the flag is set, the employee's planned accruals that were in effect by the time the parental leave was granted are terminated. Starting from the start date of the vacation, automatic payroll for the employee stops. Also, the employee will not be taken into account when filling out the sheets for the payment of a planned advance if the advance payment was assigned as an amount or percentage of the tariff. If, along with the allowance, the employee needs to accrue a salary, for example, on the condition of part-time work, then the flag should be removed. At the same time, its current planned accruals will be preserved. If necessary, they can be changed directly in this document by setting the flag Change accruals. Moreover, if a person has several jobs in the organization, work with accruals for each of his jobs will be available.

fields Supervisor and Job title are automatically filled in with the last name, first name, patronymic, position of the head of the organization from the directory Organizations(chapter Setting - Organizations- bookmark Accounting policy and other settings- link Responsible persons) on the basis of information about the responsible persons of the organization and are used to decipher the signature in the printed form of the order to grant leave (button Seal - Leave order (T-6)).

After filling in this tab, the document is registered (button Spend).

For the purposes of analyzing the accrual results, you can create a printable form for calculating the average earnings by clicking the button Seal - Calculation of average earnings.

The allowance for caring for a child up to 1.5 years is calculated based on the average earnings of the insured person, calculated for 2 calendar years preceding the year of the parental leave. Average earnings are taken into account for each calendar year in an amount not exceeding the maximum base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for the corresponding calendar year (for 2017 - 755,000 rubles and for 2016 - 718,000 rubles).

In our example, an employee's earnings for 2016 is 500,000 rubles, which does not exceed the base limit for 2016, and earnings for 2017 is 378,333.33 rubles, which also does not exceed the base limit for 2017.

1. Earnings for billing years:

RUB 500,000 (for 2016) + RUB 378,333.33 (for 2017) = 878,333.33 rubles.

The number of calendar days in the billing period was 714, of which:

• in 2016 - 361 calendar days (366 days - 5 days);
• in 2017 - 353 calendar days (365 days - 12 days).

2. Average daily earnings:

This is less than the maximum average daily earnings for maternity benefits in 2018:

(755,000 rubles + 718,000 rubles) / 730 days = 2,017.81 rubles

On the day of the insured event, the minimum wage is 11,163 rubles. (Federal Law No. 41-FZ dated March 7, 2018).

3. Minimum average daily wage calculated from the minimum wage:

(11,163 rubles x 24) / 730 days = 367 rubles.

This is less than the actual average daily earnings of an employee. To calculate the allowance, the average daily earnings of an employee of 1,230.16 rubles are taken, since it is more than the minimum average daily earnings calculated from the minimum wage.

Calculation and accrual of benefits for caring for a child up to 1.5 years

The calculation and accrual of benefits for caring for a child up to 1.5 years old is carried out using a document (chapter Salary - Payroll and contributions) - see fig. 2. When automatically filling out the document by clicking the button Fill or Selection in the tabular section on the tab Benefits lines are entered for all types of benefits assigned to employees in a planned manner.

Rice. 2

In our example for June 2018, the allowance for caring for a child up to 1.5 years old is accrued for 13 calendar days (from 06/18/2018 to 06/30/2018).

1. Average daily earnings when calculating benefits up to 1.5 years is:

RUB 878,333.33 / 714 days = RUB 1,230.16

2. Average monthly earnings:

RUB 1,230.16 x 30.4 \u003d 37,396.86 rubles.

3. The amount of the allowance for the care of a child up to 1.5 years:

RUB 37,396.86 x 40% = 14,958.74 rubles.

This does not exceed the maximum allowance for caring for a child up to 1.5 years old in 2018, 24,536.57 rubles. Also, the amount of the benefit is higher than the statutory minimum allowance for the care of the first child.

From February 1, 2018, the minimum monthly allowance for the care of the first child is 3,142.33 rubles. (for the care of the second child and subsequent children 6,284.65 rubles). If the calculated allowance is less than the minimum amount, the allowance is assigned on the basis of the minimum childcare allowance. Information about the minimum allowances for the first and subsequent children is indicated in the information register Sizes of state benefits. Benefits for changing laws are updated as the program is updated. This information can be found in the section Setting - Editing Legislative Values- chapter State benefits.

4. Benefit amount up to 1.5 years for June:

RUB 14,958.74 / 30 days x 13 days = 6,482.12 rubles.

Starting from July 2018, the allowance for caring for a child until he reaches 1.5 years old is accrued in full - 14,958.74 rubles.

note if the employee receives the minimum child care allowance based on the minimum established, for example, last year, then after 02/01/2018 this allowance must be increased to the newly established minimum. The program does this automatically.