Calculate maternity benefits up to 1.5 years. Maternity calculator
In accordance with Federal Law of December 29, 2006 N 255-FZ, persons caring for a child under 1.5 years of age have the right to monthly allowance... From the article you will find out who can apply for this benefit, what are the features of receiving it for working and non-working citizens, how to calculate the amount of payments in 2017 for the first, second and subsequent children.
Who can get parental benefit for a child under 1.5 years of age in 2017?
Benefit for a child under 1.5 years old is entitled to:
- Any family member, close relative (degree of relationship - grandmother, grandfather, aunt or uncle of the newborn) or guardian who is actually caring for the toddler. Moreover, the payment of funds does not depend on whether the person caring for the baby worked or not.
- Russian citizens who live abroad due to military service located on public service(diplomats, sales representatives, etc.).
- From 2017, the right to receive childcare benefits will also be granted to:
- foreigners legally residing in the territory of the federation;
- stateless persons;
- persons who have received refugee status .
the federal law from 29.12.2006 N 255-FZ (revised from 09.03.2016) "On compulsory social insurance in case of temporary disability and in connection with motherhood"
Article 11.1. Conditions and duration of payment of monthly childcare allowance
1. Monthly childcare allowance is paid to insured persons (mother, father, other relatives, guardians) who are actually caring for the child and are on parental leave, from the date of the parental leave until the child reaches the age of one and a half years ...
2. The right to monthly parental allowance is retained if the person on parental leave works part-time or at home and continues to care for the child.
3. Mothers who are eligible for a pregnancy and childbirth allowance in the period after childbirth have the right from the date of birth of a child to receive either a pregnancy and childbirth allowance, or a monthly childcare allowance, offsetting the previously paid pregnancy and childbirth allowance, if the amount of the monthly childcare benefit is higher than the amount of the maternity benefit.
4. In the event that several persons are simultaneously caring for a child, the right to receive a monthly childcare allowance shall be granted to one of the indicated persons.
Where can I get my monthly child support?
- Persons claiming benefits and working officially , which means that deductions from their wages are transferred to the FSS (as a rule, this is done by the employer) arrange financial assistance at the place of work. It is also possible to draw up documents for working applicants for benefits at the expense of the FSS, bypassing the employer. In this case, you must contact directly to the regional bodies of the FSS .
- Other: unemployed, students who were laid off due to the reorganization of the enterprise, relatives who actually look after the baby , in connection with the deprivation of parents of their parental rights formalize financial assistance in social security agencies.
Conditions for receiving child support for working and non-working citizens
Features of receiving benefits for a child under 1.5 years of age for working and non-working citizens
Conditions for receiving payments for working citizens | Conditions for receiving payments for non-working citizens |
Financial support for caring for a baby up to 1.5 years old is issued immediately after the mother's maternity leave. The allowance is assigned from the day the vacation ends and is paid in full, regardless of when it was applied for. But this must be done no later than six months after the child is 1.5 years old. | Non-working citizens can also apply for benefits after the expiration of the mother's maternity leave. In this case, you can apply for material payments no later than the expiration of a six-month period after the child turns 1.5 years old. |
Citizens who actually take care of the baby are required to submit the relevant documents and certificates to the personnel department at the place of work. If they work in two jobs, then from the second place of work a document must be submitted stating that there he cash were not credited. | Documents and certificates for registration of material payments are submitted to the social security authorities at the actual place of residence. Documents can be submitted electronically. |
The allowance is assigned within ten days, after all Required documents were handed over. Finances are paid in the period of payment of wages to all employees of the enterprise, directly at the enterprise or transferred to credit card. | Material support is scheduled within ten days and credited to the recipient's credit card. |
The maximum and minimum amounts of the allowance for the care of a child under 1.5 years of age in 2016-2017
In 2016, the amount of financial payments for childcare changed twice, which was associated with indexation. Usually, indexing was carried out from January 1 of the new year. In 2016, as of January 1, there was no indexation, so all payments were made in the same amount as last year. From February 1, the indexation for the previous calendar year was carried out, and from July 1, the amount of the minimum wage (minimum wage) changed, which entailed a recalculation and an increase in payments for childcare. Thus, in 2016 there are three different indicators of the minimum and maximum amount material payments for caring for a child up to 1.5 years old. We bring their comparison table to your attention.
Maximum and minimum payments of benefits for a child up to 1.5 years in 2016
Time of action | The minimum amount of payments, rubles. | Maximum amount of payments, rub. |
From 01.01.2016 to 01.02.2016 | For the first child - 2718.34. On the second and all subsequent -5436.67. |
10837.36 - regardless of how the child was born. |
From 02/01/2016 to 07/01/2016 | For the first child - 2908.62. | 11634.50 - regardless of how the child was born |
From 01.07.2016 | For the first child - 3000.0. On the second and all subsequent ones - 5817.24. |
21554.82 - regardless of how he was born. |
How is the monthly allowance for a child under 1.5 years of age calculated in 2017?
With the fixed amounts of material support, everything is more or less clear. But how is the calculation of benefits done to workers? Let's try to figure it out.
- The average salary value for the two years preceding the vacation is taken. Let's make a reservation right away that the calculated amount should not exceed the maximum level of the calculation of insurance premiums in the Social Insurance Fund. Don't be alarmed. This is a documented amount, and in 2016 it is 718,000 rubles.
- The average amount of two-year earnings (or 718,000 rubles) is divided by the total number of calendar earnings for the same period. This is the average daily earnings. From the total days, you must subtract those in which you did not work: vacation days (maternity leave, childcare), sick leave days, etc.;
- Then the average daily earnings are multiplied by 30.4 - conditional average monthly number of days.
- From this amount, you need to calculate 40% (just multiply this figure by 0.4) and get the amount of your benefit.
- If the calculated amount of the benefit exceeds the established maximum amount (21,554.82 rubles), then the applicant will receive a fixed maximum benefit.
- If the calculated amount of the benefit is below the minimum level, due to low earnings, or for other reasons, then the amount of the benefit will be equal to the minimum indicator valid for this period.
What is the monthly allowance up to 1.5 years for the second child?
The calculation of financial assistance for the 2nd and subsequent children is carried out according to the same formula as the allowance for the first child. Even the percentage does not change - 40%. The only difference is fixed minimum and the maximum payments. The minimum amount of financial payments for the second child from 01.07.2016 is 5817.24 rubles, and the maximum is 21554.82 rubles.
In that case, if the first-born died even in the first or second week of life, all payments for the second child will be accrued as usual without any recalculation of the amount. It will be enough to present at the place of registration of financial payments a certificate of birth and death of the first child.
If the necessary documents confirming the fact of the birth of the child were not drawn up in a timely manner, then you can get them at any time, it is enough to provide a certificate from the maternity hospital about the birth and the death certificate to the registry office.
What documents need to be submitted to apply for a child benefit under 1.5 years old?
To arrange regular payments for caring for a baby up to 1.5 years old, you need to submit the following package of documents to the FSS authorities or the regional department of social protection:
- Statement about the need to obtain financial support in a free form.
- Baby's birth certificate or children, if there are several. The originals and copies of the relevant certificates and documents are provided.
- Certificate of adoption (adoption) or guardianship if payments are made to a guardian or adoptive parent.
- Regardless of where payments are made, it is imperative to submit the appropriate documents that one of the parents does not receive financial aid per child .
- If the applicant for material assistance has changed jobs during the previous 2 years, then a certificate should be submitted, which indicates a fixed amount of earnings from the previous place of work. Thus, it will be possible to determine the amount of the amount accrued as a benefit.
Documents can be submitted to the FSS and social protection authorities by e-mail. On our website you will also find information about.
According to Russian legislation, children's monthly allowance up to 1.5 years in the form insurance coverage for compulsory social insurance is paid in 2019 to a person on parental leave (that is, interrupting his professional activity), and ceases to be charged from the moment of going to work or from next month when the child turns one and a half years old.
The actual recipient monthly payment(benefits) not necessary is the mother - she can be transferred to the father, grandmother or another relative, as well as the guardian - but only to one person caring for the child.
Legal regulation is carried out by the Federal Law No. 81-ФЗ dated 05.19.1995 "On state benefits to citizens with children"... The procedure for calculating benefits up to 1.5 years takes into account many factors: the fact of employment, the size of the salary before going on vacation, the number of previous children, the region of residence, and others.
The amount of the monthly allowance up to 1.5 years
The question of the amount of benefits up to 1.5 years should be considered separately for two special cases:
- for working people - that is, if the beneficiary is subject to compulsory social insurance for temporary disability and maternity;
- - that is, if the citizen is not paid insurance premiums Fund social insurance(FSS).
Calculating your monthly childcare allowance correctly requires knowledge legislative framework and accounting subtleties. The amount of the payment takes into account the applicant's income, the time he actually worked, as well as periods of disability, the number of children in the family and other factors.
Last update 20.09.
Annually, in the calculation of maternity leave, only the maximum and minimum amounts compensation. At the same time, the basic algorithm and principles remain the same.
The article is relevant for calculating maternity in 2019 and 2020.
- No. 81-FZ "On State Benefits to Citizens with Children";
- Federal Law of December 29, 2006 No. 255-FZ "On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory social insurance"
Unemployed and individual entrepreneurs receive a minimum amount of care allowance.
According to the law, periods such as pregnancy and childbirth, as well as caring for a child up to one and a half years, are considered insurance for working women. Part of the income that a woman received in the form of a salary is lost at the birth of a child. The state partially compensates for their losses to mothers in the form of payments:
How maternity benefits are calculated
The amount of maternity benefits depends on the employee's salary for the full two years before delivery. For example, if a woman goes on maternity or parental leave in 2020, benefits are calculated in 2018 and 2019.
To determine the amount of benefits, the average daily wage of a woman for 2 years is calculated. For this, the total wages are divided by 730 (number of days).
For example, average salary the employee is 36,000 rubles. Her average daily earnings are:
36,000 × 24: 730 = 1183.56 rubles.
This calculation is standard. It should be borne in mind that:
- the number of days in 2 years will be 730 in general cases, if one of the years taken into account is a leap year, the number of days will be 731, and, accordingly, 732 days if both years were leap years;
- average earnings should not be less than the minimum;
- if the employee has a total work experience of less than 6 months, the allowance is calculated from the established minimum wage;
- in regions where wage accrued with application, it is included in the minimum benefit amount.
Information about earnings for the past two years, for which insurance contributions to the Social Insurance Fund were charged, are accepted for calculations. If an employee has worked for only 1 year, one and a half or a month out of two calculated years, it does not matter, all the days are taken into account all the same.
What payments are not included in the calculation of maternity payments:
- periods of illness paid for on sick leave;
- exemption from work due to the need to care for a disabled child, if paid;
- sick leave period for pregnancy and childbirth;
- parental leave, if it fell on the corresponding dates and other periods.
The procedure for calculating the allowance for BiR
The specific amount of the BI allowance is determined by the number of days on vacation. Usually it is 140 days, but there are exceptions:
Base | Days before childbirth | Days after | Total days |
Pregnancy and childbirth without complications | 70 | 70 | 140 |
Multiple pregnancies (twins, triplets and more children) | 110 | 194 | |
Complicated childbirth | 70 | 86 | 156 |
Adoption of a child up to 3 months | - | 70 from the day of his birth | Individually |
Adoption of 2 or more children | - | 110 | Individually |
The size of the maternity allowance is 100% of the average salary. The rule has been in effect since the beginning of 2011. The average daily earnings are multiplied by 140, 156 or 194 - the number of days indicated on the sick leave. For example, the average salary of an employee is 43 thousand rubles. She goes on vacation in anticipation of twins. The calculation of the allowance for her is as follows:
43,000 × 24: 730 × 194, or 1,032,000: 730 × 194 = 274,257 rubles.
The amount received is the money that a woman receives on sick leave for pregnancy and childbirth with twins.
If a woman for the 2 previous years preceding the BIR leave did not have an earnings or it was below the minimum wage, then her average earnings for calculating the benefit is taken equal to the minimum wage established on the day of the vacation.
Calculation of care payments up to one and a half years
Monthly insurance benefit childcare in most cases is 40% of the average monthly salary. Calculation formula: average earnings are multiplied by 30.4, which corresponds to the average number of days in months, then by a coefficient of 0.4 (this is 40%).
For example, a woman received an average of 25,000 rubles a month. We calculate the benefit according to the formula:
(25,000 × 24): 730 × 30.4 × 0.4, or 600,000: 730 × 30.4 × 0.4 = 9994.52 rubles.
Exception: mothers in public service. All periods when a woman was sick are paid to her in the amount of 100%. They are fully included in the calculations. Moreover, their income is not subject to insurance premiums. The rule of law applies to women contracted employees and mothers and fathers who are employees:
- penal system;
- the police;
- customs services.
Mothers who represent these services are paid the maximum guaranteed benefit. In 2018, it is 13,109 rubles. The increase in this amount by regional coefficients is taken into account.
If a woman worked for several employers that made insurance contributions, she can apply for benefits for several places of work. She will receive money in her hands for one of them.
Minimum and maximum benefits
The minimum amount of maternity allowance is tied to the minimum wage.
The maximum amount of payments is calculated based on insurance premiums for previous years.
- For 2018, the maximum size of the insurance base is 815,000 rubles;
- 2017 - 755,000 rubles;
- 2016 - 718,000 rubles;
- 2015 - 670,000 rubles;
- 2014 - 624,000 rubles.
In 2019, the size of the insurance base is 865,000 rubles.
Unless the woman has indicated otherwise, the insurance base for previous years is used. Maximum payouts are in 2019:
- RUB 301,095.20 for 140 days of vacation;
- RUB 335,506.08 in 156 days;
- RUB 417,231.92 in 194 days.
The minimum amount of childcare allowance for a child under 1.5 years of age in 2019:
- 4 512 rubles for the first child;
- 6,554.89 rubles for the second and subsequent children.
The maximum allowance is 26,152.27 rubles.
If a woman is simultaneously caring for two, three or more children who are under 1.5 years of age, the benefits are summed up, but do not exceed 100% of the average earnings.
Maternity benefits are paid by the employer, but the woman receives full compensation from the FSS. In the regions where the pilot program "" is in effect, the FSS pays. The payment is not subject to personal income tax and insurance premiums.
Replacing the year when calculating maternity
Before the onset of the next pregnancy, the woman may already be on nursing leave. For the calculation of maternity benefits, she has the right to replace the previous 1 or 2 years with others, if in this way an increase in benefits occurs. These cannot be two arbitrarily chosen years, but those that preceded the date of registration of the vacation.
Example: in 2018-2019, an employee was on parental leave to care for her second child. In 2020, she takes leave in connection with pregnancy and childbirth. The previous 2018 and 2019 can only be replaced by 2016 and 2017, if during the calculations the woman wins in the amount of payments and stated this in writing.
Online calculator
The employee takes out maternity leave. Sick leave starts on April 10, 2019, ends on August 27, 2019. 2017 and 2016 are taken into account at the request of the mother. Not accepted 2 periods due to illness in the amount of 27 days in 2 years minus 17,500 rubles. Average daily earnings per day generated over a period of 703 days. Monthly earnings in 2017 amounted to 35,000 rubles, in 2016 - 37,000. The regional coefficient of 20% is taken into account. There were no part-time employment, the insurance experience was more than six months.
How to calculate the amount for pregnancy and childbirth:
On the "Initial data" tab, select the type of vacation, enter the time intervals, indicate the estimated years:
- Specify exclusion periods, if any:
- Go to the "Pivot Table" tab. Indicate monthly income by year:
- Indicate if income is taxed district coefficients and their size, indicate information about part-time employment, length of service, if any. The calculator will calculate the number of days in 2 years, insurance base, and on their basis - daily income:
- Go to the "Results" tab. The calculator will indicate the amount:
The calculation of the amount of the childcare allowance will follow the same scheme, only in the "Initial data" tab you need to select the type of leave and indicate whether it will be the second or the first child.
With the help of such a calculator, an employee can independently determine the amount of payments due to her.
An example of calculating maternity for the first child
The employee announced the start of the BBR vacation in January 2019. Rest starts on January 25, ends on June 13. The estimated years are 2018 and 2017, there are 28 sick days. Earnings for 2017 - 760 thousand rubles. (limit base 755,000 rubles), for 2018 - 830 thousand rubles. (limit base 815,000 rubles.) Both bases exceed the established maximum, which means that limit rates are used for calculations:
(755,000 + 815,000) / (730 - 28) = 2,236.46 rubles.
The vacation is normal, 140 days. The amount of maternity leave will be:
2236.46 × 140 = 313,104 rubles.
This figure is higher than the maximum maternity pay in 2019, so the employee will receive the maximum allowable payment of RUB 301,095.20.
Example with replacing the billing period
A woman goes on vacation with her second child in 2020 on February 10. Until this date, the woman took care of the first child, wants to replace the estimated years for 2016 and 2015. Days due to illness - 12. Income for 2015 - 515 thousand rubles, (maximum - 670,000 rubles) for 2016 - 580 thousand rubles. (limit - 718,000 rubles).
Both amounts are less than the marginal bases and are used for calculations. Average daily earnings will be:
(515,000 + 580,000) / (730 - 12) = 1,525.06 rubles.
Benefit amount per month:
1,525.06 × 30.4 × 0.4 = 18,544.84 rubles.
Maternity payments to unemployed
Payments for children are provided to working women if they worked for an indefinite period or fixed-term contract... Unemployed mothers are:
- women who do not have an employment relationship have not formalized them;
- have entered into a civil contract;
- were dismissed a year before obtaining the status of "unemployed" for reasons of liquidation of enterprises, termination of activities of individual entrepreneurs;
- full-time students.
The dismissed are paid fixed amounts:
- RUB 655 per month on maternity leave;
- RUB 4 512 per month for the first child up to 1.5 years old;
- RUB 6,554.89 per month for the second and subsequent children up to 1.5 years.
Student mothers receive a maternity allowance in the amount of a scholarship, while caring for a child - the minimum amount of monthly benefits.
Benefit up to 3 years
The maternity allowance for a child between the ages of 1.5 and 3 is only 50 rubles per month. In fact, this is not an allowance, but a compensation to an employee for the fact that she does not work. As you can see, the amount is insignificant and many simply do not issue it. More than once the government raised the issue of increasing it, but so far the state does not have budget funds for this.
Situation: is it possible to replace calendar years with earlier ones to calculate childcare benefits if an employee took maternity leave from another employer? She got a job in the organization this year and in the same year she goes on parental leave.
Yes, you can. But only if certain conditions are met.
There are no restrictions on replacing one or both years in the billing period only with the periods when the employee worked for the last employer. However, several conditions still have to be met. Namely:
- as a result of the replacement, the amount of the benefit should increase (part 1 of article 14 of the Law of December 29, 2006 No. 255-FZ and paragraph 11 of the regulation approved by the RF Government decree of June 15, 2007 No. 375);
- the employee must present documents that will confirm, firstly, the time when she was granted maternity leave, and secondly, the amount of earnings in those years that will be replaced in settlement period.
While everything is clear with the first condition, with the second it is not so simple. We will give you a hint.
In general, upon dismissal, an employee should have been issued a special certificate. She just confirms the amount of payments to the employee, as well as the periods when she was in maternity leave(Clause 3, Part 2, Article 4.1 of the Law of December 29, 2006 No. 255-FZ, Clause 1 of the Procedure set forth in Appendix 2 to the Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n).
However, the certificate is issued only for two last years work. The previous employer is not obliged to issue a certificate for earlier periods (clause 3 of part 2 of article 4.1 of the Law of December 29, 2006 No. 255-FZ). Without such a certificate for earlier periods, it will not be possible to obtain accurate information for the calculation.
How to proceed in this situation? Some of the information you need can be obtained from The Pension Fund RF. As a result, you will be given information in a special form. But it will only contain total amount employee earnings. Information about the days that need to be excluded from the billing period is not provided in the form.
So it turns out that only the former employer can become a full-fledged source of information necessary for calculating the benefit. This means that if an employee wants to transfer years from the billing period, she will have to agree with him. If this succeeds, then former employer can provide her necessary information, supplementing the certificate for the last two years. To do this, he can add additional lines to the form. The procedure for its issuance, set out in Appendix 2 to the order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n, does not prohibit this. This conclusion follows from the letter of the FSS of Russia dated July 24, 2013 No. 15-02-01 / 12-5174l.
An example of an employee's submission of documents for calculating benefits for caring for a child under 1.5 years old. In the period preceding the year the parental leave began, the employee was on maternity leave with another employer
Employee of the organization E.V. Ivanova got a job at the company in February 2016 and in the same year went on parental leave. In 2015, she worked in another organization, where she was granted maternity leave.
The billing period for calculating childcare benefits includes 2014 and 2015. However, in 2015, the employee was on maternity leave. Therefore, Ivanova asked to replace the 2015 billing period with 2013, which she fully worked out. Thus, the employee benefit for taking care of a child up to 1.5 years old will be calculated based on her earnings for 2013 and 2014.
Since Ivanova resigned from her previous employer in 2016, upon dismissal, the previous employer gave her certificate of the amount of earnings for 2014 and 2015.
To replace corresponding period(2015) in the previous calendar year (2013) Ivanova submitted the following documents to the organization:
- application for the postponement of one year of the billing period (from 2015 to 2013);
- certificate of the amount of earnings from the previous place of work in 2013.
Ivanova submitted a certificate of the amount of earnings for 2014 and 2015 earlier - when she was hired in February 2016.
The benefit will have to be recalculated only if the interrupted parental leave begins next year. After all, then, to calculate the benefit, you will need to take earnings for other years - the calculation period will shift.
In order to interrupt parental leave, the employee writes a statement. When he decides to resume the interrupted vacation, the monthly allowance must be re-assigned. The explanation is simple - you need to determine the amount of the benefit at the moment insured event... That is, when parental leave will be resumed.
So it turns out that if the vacation was resumed in the same year for which the allowance was already calculated, then it is not necessary to determine its amount anew. Conversely, if parental leave for a child under 1.5 years old begins next year, then in order to calculate the allowance, you will need to take earnings for a different period. Of course, if the employee does not write an application for postponing the billing period for the same years for which the benefit was calculated earlier. Then again, you will not have to recalculate the benefit.
To make it clearer, let's analyze all three options using examples.
Parental leave resumed next year
The employee has been on parental leave since February 20, 2015, but at the same time works on a part-time basis. The settlement period is 2013 and 2014. On February 1, 2016, the employee interrupts parental leave and goes on annual paid leave for 14 calendar days. From 15 February 2016, parental leave has been resumed. Childcare allowance has been reappointed. At the same time, the billing period changed for 2014 and 2015. Therefore, the allowance needs to be recalculated.
Parental leave has been resumed next year. The employee has exercised the right to postpone the billing period to previous years
The employee has been on parental leave since February 20, 2015, but at the same time works on a part-time basis. The settlement period is 2013 and 2014. On February 1, 2016, the employee interrupts parental leave and goes on annual paid leave for 14 calendar days. From 15 February 2016, parental leave has been resumed. Childcare allowance has been reappointed. At the same time, the employee asked to replace the years preceding the year of renewal of vacation (2014 and 2015) with 2013 and 2014 for the purpose of calculating the benefit. Since in the end the billing period remained the same, there is no need to recalculate the benefit.
Parental leave resumed in the same year
The employee has been on parental leave since February 20, 2016, but at the same time works on a part-time basis. The settlement period is 2014 and 2015. On April 1, 2016, the employee interrupts parental leave and goes on annual paid leave for 14 calendar days. From April 15, 2016, parental leave has been resumed. Childcare allowance has been reappointed. Since the billing period remained the same - 2014 and 2015, the benefit does not need to be recalculated.
All this follows from parts 1 and 3.1 of article 14 of the Law of December 29, 2006 No. 255-FZ and letters of the FSS of Russia of July 14, 2014 No. 17-03-14 / 06-7836, of January 11, 2013 No. 15 -03-18 / 12-169, Rostrud dated October 15, 2012 No. PG / 8139-6-1.
Please note that if the employee has been on parental leave for more than one year, the allowance is required index.
Average earnings for calculating benefits
To calculate the benefit, include in the average earnings all payments and other remuneration from which contributions to the FSS of Russia are assessed ... This is provided for by paragraph 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ, paragraph 2 of the regulation approved by the RF Government Decree No. 375 of June 15, 2007.
Payments for which contributions to the FSS of Russia are not charged should not be included in the average earnings of the billing period. For example, such payments include hospital benefits and benefits for pregnancy and childbirth (clause 1 of part 1 of article 9 of the Law of July 24, 2009 No. 212-FZ).
It is important to remember that the average earnings for each year of the billing period can be taken only within the base for calculating contributions to the FSS of Russia. That is, no more than the following amounts:
- in 2015 - 670,000 rubles;
- in 2014 - 624,000 rubles;
- in 2013 - 568,000 rubles;
- in 2012 - 512,000 rubles;
- in 2011 - 463,000 rubles;
- in 2010 - 415,000 rubles.
This procedure is established by part 3.2 of Article 14 of the Law of December 29, 2006 No. 255-FZ and part of Article 2 of the Law of December 8, 2010 No. 343-FZ.
Average daily earnings
After you have decided on the billing period and what amounts need to be taken into account, you can calculate the size average daily earnings... To do this, use the formula:
This procedure is established by parts 3.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ.
After determining the employee's average daily earnings, check to see if it exceeds the limit. You can define it using the following formula:
If the average daily earnings turn out to be more than the maximum, then the limit value will need to be taken to calculate the allowance.
This procedure is established by part 3.3 of article 14 of the Law of December 29, 2006 No. 255-FZ.
An example of calculating the average daily earnings for calculating the allowance for caring for a child up to 1.5 years old
In 2016, an employee of the organization goes on parental leave to care for a child up to 1.5 years old. She will look after her grandson.
In the billing period, only 730 calendar days. However, the accountant excluded from them the time when the employee was sick - 45 calendar days.
Average earnings were:
- RUB 630,000 - for 2014;
- RUB 620,000 - for 2015.
The limiting base for calculating insurance premiums in the FSS of Russia:
- RUB 624,000 - for 2014;
- RUB 670,000 - for 2015.
Taking into account the maximum size of the base for insurance premiums in the FSS of Russia for calculating the average daily earnings, the accountant took into account:
- RUB 624,000 - for 2014 (630,000 rubles> 624,000 rubles);
- RUB 620,000 - for 2015 (620,000 rubles.< 670 000 руб.).
RUB 1816.06 ((624,000 rubles + 620,000 rubles): (730 days - 45 days)).
After that, the accountant determined the maximum value of the average daily earnings:
RUB 1,772.60 ((624,000 rubles + 670,000 rubles): 730 days).
Since the obtained maximum value is less than the calculated one (1816.06 rubles> 1772.60 rubles), it was the accountant who used it when determining the allowance for caring for a child up to 1.5 years old.
Situation: do I need to recalculate the monthly allowance if parental leave lasts more than a year? In the first year, the actual average daily earnings were higher maximum size, and in the next it became less than this limit.
There is no need.
Regardless of how the average daily earnings change or its limit value, the benefit must be paid based on the amounts that were determined at the time the employee went on vacation. It does not matter how many years the employee will be caring for the child. The benefits will have to be recalculated only when the vacation is interrupted and resumed next year.
An example of determining the average daily earnings for calculating the child care allowance. In the year the vacation started, the actual average daily earnings exceeded the maximum, and in the following year it became less than the maximum.
Secretary of the organization E.V. Ivanova, from September 2, 2015, went on parental leave.
To calculate the childcare allowance, the accountant determined its actual average daily earnings based on earnings for the accounting period (2013 and 2014). The actual average daily earnings amounted to 1,700 rubles per day.
The maximum value of the average daily earnings for these periods is:
1632.88 RUB / day ((568,000 rubles + 624,000 rubles): 730 days).
This value is greater than the maximum value (1700 rubles / day> 1632.88 rubles / day).
Therefore, in 2015, the accountant accrued a monthly childcare allowance based on the maximum average daily earnings (1,632.88 rubles / day).
In 2016, the maximum average daily earnings are already 1,772.60 rubles / day. This value is higher than the employee's actual average daily earnings (1,772.60 rubles / day> 1,700 rubles / day).
Despite this, the accountant continues to calculate the monthly childcare allowance in 2016 based on the maximum average daily earnings set for 2015. That is, 1632.88 rubles / day.
Please note that if the employee has been on parental leave for more than one year, the allowance is requiredindex .