Baby in the amount. Child benefits
As you know, "children" are benefits that are accrued upon the birth of a child. As stated in "On State Benefits to Citizens with Children," child benefits include:
- allowance for contacting a consultation and registration at an early stage of pregnancy (up to 12 weeks);
- a one-time allowance for the birth of a child (based on a certificate from the maternity hospital);
- monthly allowance for caring for a child up to the age of 1.5 years;
- maternity allowance (payment sick leave);
A woman who has given birth to a child receives all these benefits from the employer. The principle of accrual, as well as the upper and lower levels of child benefits, should be known to everyone - both managers and mothers themselves.
Increase in child benefits in 2019
It must be remembered that from January 1, 2019, the minimum wage increased to 11,280 rubles, which affected all types of benefits.
This year, "children's" benefits, according to, have increased since February 1, 2019 - by a factor of 1.043. This means that in January benefits remained at the same level, and changed only in February.
Now - attention: see how the benefits have changed at the beginning of 2019:
- Registration allowance up to 12 weeks: from January 1, 2019, the woman received - 628.47 rubles, from February 1, 2019 she began to receive - 628.47 rubles. × 1.043 = 655.49 rubles.
This benefit is paid only once. It is reserved for women who:
- registered with medical institutions up to 12 weeks of pregnancy and provided the relevant certificate;
- are entitled to maternity benefits ().
If the certificate of registration is provided later than 12 weeks, then the allowance is paid within ten days after the provision, provided that the application for the allowance was followed no later than 6 months after the end of the maternity leave ().
- Lump sum at the birth of a child: from January 1, 2019, the woman received - 16,759.09 rubles, from February 1, 2019 she began to receive - 16,759.09 rubles. × 1,043 = 17,479.73 rubles.
- Minimum size monthly allowance for the care of the second child and subsequent children under 1.5 years of age: from January 1, 2019, the woman received - 6,284.65 rubles, from February 1, 2019 she began to receive - 6,284.65 rubles. × 1.043 = 6 554.89 rubles.
- Monthly allowance for caring for a child up to the age of 1.5 years: depends on the minimum wage. If average earnings per month does not exceed the minimum wage, the benefit is calculated at 40% of the minimum wage. It is worth considering that from January 1, 2019, the minimum wage increased to 11,280 rubles, as a result of which the minimum amount benefits for the care of the first child. Now it is 11,280 rubles. × 40% = 4 512 rubles.
For 2019, the maximum monthly childcare allowance is RUB 26,152.33. (the maximum possible average earnings RUB 65,380.82 × 40%).
Note that when calculating this allowance, certain criteria have been legally developed, their levels in 2019 are as follows:
- at the birth of the first child, the lower criterion - from January 1, 2019 was 3,142.33 rubles, from February 1, 2019 it is 3,277.45 rubles.
- at the birth of a second and subsequent child, the lower criterion - from January 1, 2019 was 6,284.65 rubles, from February 1, 2019 it is 6,554.89 rubles.
- the upper criterion for employees - from January 1, 2019 - 26,152.27 rubles, from February 1, 2019 - has not changed and also amounts to 26,152.27 rubles.
5. Payment for pregnancy and childbirth ("maternity"): the basis for it is the sick leave provided by the woman from medical institution, and the calculation is made on the fact of real earnings for a period of time in the two previous years (that is, 2018 and 2017).
The amount of the allowance is calculated based on the number of sick leave days. They are valid from January 1, 2019. February indexation did not affect them.
Minimum size for employed women:
- RUB 51,919 - with the standard duration of vacation (140 days);
- RUB 57,852.6 - in case of premature birth (156 days of leave);
- RUB 71,944.9 - with multiple pregnancies (194 days of vacation)
Maximum benefit for working women:
- RUB 301,095.02 - with the standard duration of the decree (140 days);
- RUB 335,506.08 - for 156 days of vacation;
- RUB 417,231.92 - in case of multiple pregnancy (194 days of leave)
The above allowance is paid to women once upon presentation of a sick leave.
Maternity leave of a woman and the calculation of its payment
The rules for calculating maternity in 2019 have not changed: as before, you need to take into account the employee's income for the previous two years, and the salary is taken in full, with personal income tax.
To calculate the benefit, the annual income must not exceed the maximum base for paying contributions to the Social Insurance Fund:
- RUB 718,000 - in 2017;
- RUB 755,000 - in 2018;
- RUB 815,000 - in 2019.
To calculate the amount of the actual average daily earnings employee use the formula:
Average daily wages= Earnings for the previous 2 years / Actual number of calendar days in billing period- The number of days excluded from the billing period
When using the formula, keep in mind that:
- for the calculation, earnings for the previous two years are taken, which are subject to contributions;
- there are 731 days in a leap year, therefore, the actual number of calendar days in the calculation period can be 730 days, 731 days and 732 days (if, when changing the years by choice, both years turn out to be leap years). However, 2017 and 2018 are "regular", not leap years.
So, the lower limit of daily earnings for calculating maternity wages in 2019 is 370.85 rubles.
And the upper limit of daily earnings is 2,150.68 rubles. It is calculated according to the formula: (755,000 rubles + 815,000 rubles): 730 days, where 755,000 rubles. - the maximum earnings from which the allowance is calculated in 2017; and 815,000 rubles. - the maximum earnings from which the allowance is calculated in 2018.
In 2019, the maximum maternity benefit will be calculated as follows:
- with ordinary childbirth: 2150.68 rubles × 140 days = 301,095.20 rubles;
- for complicated childbirth: 2150.68 rubles. × 156 days = 335,506.08 rubles;
- with complicated multiple births: 2150.68 rubles. × 194 days = RUB 417,231.92
The allowance is paid at 100% regardless of insurance experience female workers, but on condition that it exceeds 6 months.
It happens that during the billing period a woman was already on maternity leave or parental leave. Then the corresponding calendar years can be replaced by the previous calendar years at her request, if this “replacement” increases the amount of the benefit ().
The minimum size of maternity
As known, minimum size maternity directly depends on the size of the minimum wage. Since from January 1 of this year, the minimum wage has grown to 11,280 rubles, then you need to calculate the minimum average earnings as follows: 11,280 rubles. × 24 months / 730 days = RUB 370.85
Do not forget that earlier, in 2018, the minimum wage changed several times and was: from January 1 to April 30, 2018 - 9,489 rubles, and from May 1 to December 31, 2018 - 11,163 rubles.
The minimum maternity wages are laid for those whose insurance experience does not reach 6 months, who had earnings below the minimum, or had no earnings at all in the billing period.
Now let's calculate the minimum maternity benefit from February 2019:
- with a sick leave duration of 140 days: 370.85 rubles. × 140 days = 51,919 rubles;
- with a sick leave duration of 156 days: 370.85 rubles. × 156 days = 57,852.60 rubles;
- with a sick leave duration of 194 days: 370.85 rubles. × 194 days = RUB 71,944.90
Do I need to recalculate the benefit up to 1.5 years?
This question can be answered unequivocally - no. General rule states: allowance for the care of a child under 1.5 years old is assigned once and only on the date of the start of the leave.
It will be necessary to recalculate the allowance if, after February 1, 2019, the employee left parental leave for at least one day and then went on vacation again. This time she will leave with a new calculation.
Plans to increase childcare allowance
Starting from 2020, the amount of the allowance for caring for a child aged 1.5 to 3 years will be significantly increased. At least such intentions were announced by Prime Minister Dmitry Medvedev. Now women on maternity leave after the child reaches the age of 1.5 years receive a monthly payment of 50 rubles.
Officials believe that the allowance should not only be increased - it should be targeted, that is, it should be paid to those who need it.
Also, according to Medvedev, the issue of increasing the period counted in the seniority needs additional discussion. maternity leave from 1.5 to 3 years old. First of all, we need to weigh both the financial and social aspects of this idea, he said.
Maternity capital in 2019
The size maternity capital for the second child this year has not changed and amounted to 453,026 rubles. The last upgrade of the certificate took place for four years, and since then the amount has not changed.
The next indexation of maternity capital is planned only from January 1, 2020 - up to 470,241 rubles. And herself federal program will be valid until at least the end of 2021.
What changed:
- Signed, which changed the deadline for the Pension Fund to make a decision to issue a certificate - from 1 month to 15 days.
- Earlier, maternity capital was allowed to be spent on the child's preschool education, that is, now there is no need to wait until he turns three. And for the second child born after January 1, 2018, it is allowed to issue a monthly cash benefit from the maternity capital.
Recently, Prime Minister Dmitry Medvedev approved an initiative to use maternity capital funds for the construction of a residential building for permanent residence on summer cottage(that is, it must be a capital structure). According to him, it is necessary to change the relevant norms and allow the spending of maternity capital for these purposes.
Maternity calculator
You can easily and free of charge calculate the amount of payments using a special maternity calculator. Just fill in the data from the sick leave or information about the child and the duration of the vacation in the form, indicate the employee's earnings for two last years(or previous years - when changing years) - and find out the amount of the benefit. If there is a district coefficient, do not forget to mark it in the maternity calculator.
The minimum pension in Moscow has increased. Also, the size of payments and benefits for veterans of the Great Patriotic War, disabled people, large families, orphans and other preferential categories of citizens.
In 2017, the city authorities decided to unprecedentedly increase the volume of payments and benefits to Muscovites. The minimum pension was set at 17,500 rubles. City payments to veterans and invalids of the Great Patriotic War have doubled. Benefits for large and low-income families and other privileged categories of citizens have increased significantly. In addition, it was decided to increase the number of recipients of sanatorium-resort treatment from 120 to 200 thousand people, and benefits for payment utilities provide more than four million city dwellers.
In addition, it was in 2017 that the expansion of the list of social services and benefits for Muscovites in need of help was announced. More than 3.8 million residents of the city were entitled to free travel. Increased benefits and payments to Muscovites will begin to accrue from the beginning of this year. In 2018, all citizens eligible for benefits and social services will be able to fully implement it.
In total, more than 430 billion rubles are planned for social support of Moscow residents in 2018 (in 2017, more than 390 billion were allocated for this). An important achievement in the field of social services was the transfer of services to electronic view... Already 26 public services in the field of social protection can be obtained from the comfort of your home, and nine of them are available exclusively online. Hereinafter, the list electronic services will continue to replenish.
What assistance is provided to retirees
Moscow allowances to pensions have increased by three thousand rubles since January 1, 2018. Thus, the minimum pension has grown from 14,500 to 17,500 rubles a month. The increase will affect about 1.4 million pensioners. Another 43 thousand unemployed citizens of retirement age receive city supplements for the first time. Monthly payments veterans of the Great Patriotic War and home front workers, labor veterans, people who suffered from political repression, and holders of a number of state awards were doubled. The annual monetary "gifts" to the families of the anniversary have also increased: the amount of payments to Muscovites who have been married for 50 years will now amount to 20 thousand rubles. Payments on the occasion of the 55th anniversary of married life, 60th anniversary and so on have doubled or even more. In addition, over 110 thousand single unemployed pensioners 70-80 years old can take advantage of the exemption for payment of contributions for major repairs.
But not only material support is important, but also the formation of active and useful leisure for the older generation. Last year, the City of Longevity program was launched in the capital. Thanks to her, elderly citizens can attend a variety of hobby groups, dance groups, excursions, play sports and gain new knowledge. Today, more than 500 schools for retirees have been opened, where they teach the basics of a healthy lifestyle, safety, self-defense, teach how to cope with chronic diseases, such as diabetes. They are already visited by about 60 thousand people.
On November 1, 2017, another educational project, Silver University, was launched in the city. Classes are organized with the participation of the Moscow City Pedagogical University and are held both on the basis of educational institutions and territorial centers social services. Lessons are taught at the university by teachers of the Moscow Pedagogical state university, school teachers, student volunteers and other involved specialists. Here you can master the basics of computer, financial, legal literacy, learn foreign languages, get the profession of a nanny and gardeners of urban areas. So far, there are almost three times more people wishing to enter the university than study places. Therefore, the project will be expanded in the new year.
For elderly people with limited mobility who, due to health reasons, cannot leave the apartment, there is a “Sanatorium at Home” in Moscow. If any of the patients need urgent help, employees of the Mobile Social Service, which was created at the city centers of social protection, are ready to come to the rescue. Social workers will bring food, call a doctor, or help take medicine. Nursing services are also provided to the guests of the home "sanatorium". More than five thousand people participate in the program, including pensioners, veterans and invalids of the Great Patriotic War.
How large and low-income families will be supported
Since 2018, payments to families with children in need of assistance have increased several times. First of all, this applies to low-income citizens. For them, benefits for a child under three years old will be 10 thousand rubles, and for a child over three years old - four thousand rubles (before that there were two to three thousand, depending on the age of the child). For single mothers and families where one of the parents avoids alimony, payments for a child under three years old from three to five thousand will rise to 15 thousand rubles a month.
In addition to financial assistance, more than 10 thousand children from low-income families will receive vouchers to camps and sanatoriums, as well as free meals at school. In addition, in the centers of social protection you can get food and grocery certificates, as well as certificates for the purchase of clothing, footwear and children's goods and certificates for the provision of durable goods that can be used in stores in the capital.
Since this year, the monthly compensation payments due to the rise in the cost of living (up to 1200 rubles for families with three or four children and up to 1500 for families with five or more) and payments for the purchase of children's goods. In addition, large families will continue to be provided with free travel to public transport(for children and one of the parents), free parking and places in kindergarten, meals at school, discounts on visits to museums, sports and cultural events, and free tickets to the zoo.
All Moscow families with children receive financial support from the city. In addition to the federal allowance, Muscovite parents receive a one-time payment of 5,500 rubles for the first, 14,500 for the second and subsequent children. And if triplets are born, then the family receives 50 thousand rubles. In addition, young families with a child are encouraged in the capital. If both parents are under 30, they will be paid five times the amount living wage(seven times for the second, 10 times for the third and subsequent). Dairy kitchens operating at the capital's clinics traditionally remain an excellent help for families with small children.
Thanks to social support, every year there are more large families in Moscow. Now the city provides material assistance to over 125 thousand large families, in which more than 315 thousand minor children are brought up. For comparison - in 2011 there were only 73 thousand such families.
What social guarantees can people with disabilities count on?
From January 1, 2018, the allowance for parents raising children with disabilities will be 12 thousand rubles (instead of six thousand). Also, a new allowance is being introduced for these families - an annual payment for the purchase of a school uniform (10 thousand rubles). More than 1.1 million Moscow disabled people, families raising children with disabilities, and participants in the liquidation of the Chernobyl nuclear power plant accident are provided with 50 percent benefits for utility bills.
Since January 2016 due to changes in federal law people were forced to pay in full for water, electricity and heating, which they spent in excess of the standards. However, the city authorities have restored the benefits, now the townspeople again pay only 50 percent of the bills for the entire communal apartment, regardless of consumption standards. In addition to traditional material support for people with disabilities (travel benefits, utility bills, rehabilitation facilities, and so on), the capital is actively adapting the city infrastructure for them.
Since 2014, Moscow disabled people have been issued more than 25 thousand social certificates worth more than 110 million rubles. Thanks to them, Muscovites in need of help were able to purchase multifunctional medical beds with an electric drive, bedside tables, steps and planks for the bath, chairs for bath and shower, as well as other necessary goods. In 2016 alone, almost 270 thousand people received technical means of rehabilitation and prosthetic and orthopedic products, and more than 55 thousand disabled Muscovites were assisted in rehabilitation. Tens of thousands of citizens with disabilities will continue to receive spa treatment at the expense of the city budget.
How to help orphans and their caregivers
The city continues to support those who take children left without parents into their families. In 2017, the capital increased the amount of payments to foster parents, guardian families, trustees and foster carers by 10 percent. Their size now ranges from 16,500 to 28,390 rubles, depending on the age of the children, their number in one family and the state of health. Also, Moscow social services provide training and support for foster families. In the capital, there are 57 schools for foster parents and 54 organizations that provide support to families raising orphans.
Over the past four years, Moscow families who have taken up at least five orphans, of whom three are over 10 years old and / or are disabled, have received housing under a gratuitous use agreement. After 10 years, adoptive parents, who conscientiously and continuously fulfilled the duties of raising orphans, are provided with an apartment under an agreement social recruitment or ownership.
Currently, 92 percent of all orphans are in family upbringing, and only 8 percent are in social institutions. And eight years ago that ratio was 74 percent to 26 percent. In 2018, all social work aimed at supporting orphans and searching for suitable families, guardians and foster carers for them will continue.
A new billing period has come. In the article, we will tell you what you need to pay attention to when calculating benefits from 01/01/2017, what indicators for calculating benefits for temporary disability, for pregnancy and childbirth, childcare have changed and what are the maximum amounts of benefits in 2017.
Recall that the calculation of benefits for temporary disability, pregnancy and childbirth, childcare is carried out on the basis of the following regulatory documents:
- Federal law dated December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" (hereinafter - Federal Law No. 255-FZ);
- Federal Law of 19.05.1995 No. 81-FZ "On State Benefits to Citizens with Children" (hereinafter - Federal Law No. 81-FZ);
- Regulations on the specifics of the procedure for calculating benefits for temporary incapacity for work, for pregnancy and childbirth, monthly benefits for childcare for citizens subject to compulsory social insurance in case of temporary incapacity for work and in connection with motherhood, approved by Decree of the Government of the Russian Federation of 15.06.2007 No. 375 (hereinafter - Regulation No. 375).
- billing period;
- maximum amount of payments;
- the number of calendar days in the billing period;
- maximum average daily earnings;
- the maximum amount of benefits.
Settlement period
According to Part 1 of Art. 14 of Federal Law No. 255-FZ, maternity allowance, monthly childcare allowance is calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of maternity leave, parental leave. Thus, if the insured event occurred in 2017, the billing period will be 2015 and 2016.It should be remembered that if in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the named years, the insured person was on maternity leave and (or) parental leave, then the corresponding calendar years (calendar year) at the request of the insured person can be replaced in order to calculate the average earnings of the previous calendar years (calendar year), provided that this leads to an increase in the amount of the benefit (clause 11 of Regulation No. 375).
Note:
The replacement of calendar years that are used to calculate the average earnings for calculating benefits may not be carried out for any years (year) at the choice of the insured person, but for years (year) immediately preceding the years in which the insured person was on maternity leave and childbirth and (or) parental leave. Such clarifications are presented in the letters of the Federal Security Service of the Russian Federation dated 30.11.2015 No. 02-09-11 / 15-23247, the Ministry of Labor of the Russian Federation dated 09.12.2015 No. 17-1 / OOG-1755.
Taking into account the above provisions of the legislation and the explanations of the FSS employees, the following conclusions can be drawn. If the insured event occurred in 2017, but at the same time the insured person:
- was on maternity leave and (or) parental leave in 2015-2016, these years can be changed only for 2013-2014;
- was fully (in 2014 and 2015) and partially (in 2016 and 2013) on maternity leave and parental leave, all of the above years can be replaced by calendar years immediately preceding the years in which the insured person was on these holidays, that is, for 2011 and 2012. Or, earnings for 2016 and 2013 can be taken into account, while periods of temporary disability are excluded from the number of calendar days in the billing period (730 or 731, if the year was a leap year) for calculating maternity benefits and monthly childcare benefits , maternity leave, parental leave, in some cases - periods of release from work with full or partial retention of wages, if it has not been accrued insurance premiums(part 3.1 of article 14 of Federal Law No. 255-FZ);
- was on maternity and childcare leave from November 2012 to July 2017, and until November 2012 partially worked, the billing period at the request of the insured person may be shifted to 2010 and 2011, or earnings may be taken into account for 2012 (where the insured person partially worked) and 2011 based on which option the amount of the benefit will be greater;
- in 2016, 2015 was on maternity leave and parental leave, in 2014 she worked, and in 2013 and 2012 she was also on maternity leave and parental leave, billing period at the request of the insured faces could be shifted to 2014 and 2011.
Replacing the years of the billing period, if the years (year) of the billing period consist (consists) of excluded periods, is the right of the insured person, not an obligation. In addition, the replacement of the years of the billing period is made only if the amount of the benefit is increased.
Earnings limit for calculating benefits
As already mentioned, benefits are calculated based on average earnings. Moreover, according to Part 2 of Art. 14 of Federal Law No. 255-FZ in the average earnings, on the basis of which benefits for temporary incapacity for work, for pregnancy and childbirth, monthly childcare allowances are calculated, all types of payments and other benefits in favor of the insured person are included, for which insurance premiums are accrued to FSS in accordance with Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017). At the same time, this average earnings are taken into account for each calendar year in an amount not exceeding that established according to the rules of Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) the norms of the legislation of the Russian Federation on taxes and fees (starting from January 1 2017) for the corresponding calendar year, the maximum value of the base for calculating insurance contributions to the Social Insurance Fund (part 3.2 of article 14 of Federal Law No. 255-FZ).Thus, if temporary disability, maternity leave or parental leave began in 2017, 2015 and 2016 will be included in the calculation period. Concerning maximum amount earnings taken into account when calculating the above benefits, will amount to 1,388,000 rubles. (670,000 + 718,000), where:
For your information:On 01.01.2017, Resolution of the Government of the Russian Federation No. 1255 entered into force, which states that the maximum value of the base for calculating insurance contributions to the Social Insurance Fund in the event of temporary disability and in connection with motherhood in relation to each natural person amounts to an amount not exceeding 755,000 rubles.
The number of calendar days in the billing period
Temporary disability allowance. In accordance with Part 3 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating benefits for temporary disability is determined by dividing the amount of accrued earnings for the period specified in part 1 of this article by 730. This means that when calculating this benefit, the number of days in the billing period is always the same and is equal to 730.Maternity allowance, monthly childcare allowance. According to Part 3.1 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating these benefits is determined by dividing the amount of accrued earnings for the period specified in part 1 of this article by the number of calendar days in this period, with the exception of calendar days falling on:
- for periods of temporary disability, maternity leave, parental leave;
- for the period of the employee's release from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund were not charged for the retained wages for this period in accordance with Federal Law No. 212-FZ (for the period through December 31, 2016 inclusive) and (or) the norms of the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017).
- 730 calendar days;
- 731 calendar days if one year of the billing period is a leap year;
- 732 calendar days if the calendar years (calendar year) provided by law are replaced with a leap year (leap years).
Maximum Average Daily Earnings
Part 3.3 of Art. 14 of Federal Law No. 255-FZ provides: the average daily earnings for calculating maternity benefits, monthly childcare benefits, determined in accordance with part 3.1 of this article, cannot exceed the value calculated by dividing the sum of the limit values by 730 bases for calculating insurance premiums in the Social Insurance Fund established according to the rules of Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) the norms of the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017) for two calendar years , preceding the year of the onset of maternity leave, parental leave.In this way, maximum average daily earnings for calculating benefits in 2017 will amount to 1,901.37 rubles. (1,388,000 rubles / 730 cal. Days).
Maximum allowance
Maternity allowance. Part 1 of Art. 10 of Federal Law No. 255-FZ, it is established that maternity benefits are paid to an insured woman in total for the entire period of maternity leave lasting 70 (in case of multiple pregnancies - 84) calendar days before childbirth and 70 (in case of complicated childbirth - 86 , when two or more children are born - 110) calendar days after childbirth. At the same time, this allowance is paid in the amount of 100% of average earnings (part 1 of article 11 of Federal Law No. 255-FZ).Hence, maximum amount of maternity allowance in 2017 will be:
- with normal childbirth - 266,191.80 rubles. (1 901.37 rubles x 140 cal.days x 100%);
- with multiple pregnancies - 368,865.78 rubles. (RUB 1,901.37 x 194 cal.days x 100%);
- for complicated childbirth - 296 613.72 rubles. (RUB 1,901.37 x 156 cal.days x 100%).
For your information:
Indexation of the minimum monthly childcare allowance, which must be carried out on the basis of Art. 4.2 Federal Law No. 81-FZ, from January 1, 2017, was not, since the legislators did not provide for the coefficient of such indexation. However, this benefit should be indexed from February 1, 2017, taking into account the index consumer prices for 2016. In this regard, from January 1 to February 1, 2017, benefits should be paid in the same amounts as in 2016. Recall that from February 1, 2016 (Decree of the Government of the Russian Federation of January 28, 2016 No. 42 "On establishing from February 1, 2016 the size of the indexation of payments, benefits and compensations"), the minimum monthly benefits for childcare are:
- allowances for the care of the first child - 2,908.62 rubles;
- allowances for the care of the second child and subsequent children - 5,817.24 rubles.
This means that the situation has changed since 01.07.2016. From this date, the minimum wage is 7,500 rubles, therefore, the allowance for caring for the first child cannot be less than 3,000 rubles. (7 500 rubles x 40%). Accordingly, from 01.07.2016 in connection with the increase in the minimum wage, the minimum allowance for caring for the first child has also been increased. Now it is 3,000 rubles. At the same time, the amount of the allowance for the care of the second child and subsequent children remained the same - 5,817.24 rubles.
Payment of benefits calculated on the basis of the minimum wage
In accordance with Part 1.1 of Art. 14 of Federal Law No. 255-FZ, the average earnings, on the basis of which the benefits for pregnancy and childbirth are calculated, the monthly allowance for caring for a child, is taken equal to the minimum wage established by federal law on the day of the insured event, if:- the insured person did not have earnings during the periods specified in part 1 of this article;
- the average earnings calculated for these periods, calculated for a full calendar month, are lower than the minimum wage established by federal law on the day of the insured event.
From 01.07.2016 the minimum wage is set in the amount of 7,500 rubles. (Federal Law No. 164-FZ). Thus, the minimum average daily earnings for calculating benefits based on the minimum wage is 246.57 rubles. (RUB 7,500 x 24 months / 730 cal. Days).
In conclusion, let us once again draw your attention to the main changes that must be taken into account when calculating benefits in 2017:
- billing period - from 01.01.2015 to 31.12.2016;
- the maximum amount of earnings for calculating benefits is 1,388,000 rubles;
- the maximum average daily earnings for calculating benefits is 1,901.37 rubles;
- the minimum average daily earnings for calculating benefits based on the minimum wage - 246.57 rubles.
of it days. In this regard, the number of actual days can be 730, 731 or 732, depending on whether there was (were) a leap year (leap years) in the calculation period.
Federal Law No. 212-FZ dated 24.07.2009 “On Insurance Contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal fund compulsory health insurance ".
Decree of the Government of the Russian Federation of December 4, 2014 No. 1316 "On the maximum size of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation from January 1, 2015".
Decree of the Government of the Russian Federation of November 26, 2015 No. 1265 "On the maximum size of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation from January 1, 2016".
Resolution of the Government of the Russian Federation of November 29, 2016 No. 1255 "On the limiting value of the base for calculating insurance premiums for compulsory social insurance in case of temporary incapacity for work and in connection with maternity and for compulsory pension insurance from January 1, 2017 ".
In connection with the increase in the minimum wage to 7,800 rubles, the amount of child benefits has changed since July 1, 2017. What are the new sizes of child benefits? Do I need to recalculate the benefits already assigned? Has the minimum amount of childcare benefits increased? What are the amounts of maternity benefits? With such questions, the employee is pretty much contacted by the personnel department (despite the fact that the calculation of benefits, as a rule, is dealt with by the accounting department). Therefore, we will consider the changes in the size of child benefits from July 2017 in more detail, we will also provide a convenient table with the new amounts of child benefits.
What benefits are considered "children's"
- early pregnancy registration allowance;
- a lump sum for the birth of a child;
- monthly allowance for caring for a child up to 1.5 years old;
- maternity allowance ("maternity").
At the same time, we note that in some regions of the Russian Federation, a pilot project of the FSS is underway to pay benefits directly from the budget of the fund. Subdivisions of the FSS in the experimental regions calculate and pay "child" benefits to employees themselves.
If the organization or the individual entrepreneur has employees to whom he is obliged to pay "child" benefits, then the employer should know the amount of benefits, including the amount of child benefits from July 1, 2017. So, let's talk about the sizes that have changed many times (including indexed) this year.
Benefits in January 2017
Since January 1, 2017, there has been no indexation of "children's" benefits. Therefore, in January 2017, employers should have paid employees "child benefits" in the same amounts as in 2016. Let us give in the table the amounts of benefits that are determined by legislation in fixed amounts and are subject to annual indexation:
The amount of child benefits in January 2017 | |
---|---|
Manual | Size in January 2017 |
581.73 RUB | |
RUB 15 512.65 | |
Caring for the first child - 3000 rub. | |
Caring for the second child - RUB 5,817.24 |
February indexation 2017
As we have already said, the “children's” benefits listed in the table are subject to annual indexation. At the same time, the maternity benefit ("maternity" benefit) is not subject to state indexation.
In 2017, legislators provided for indexation by 1.54% from February 1, 2017 (Resolution of the Government of the Russian Federation dated January 26, 2017 No. 88). In this regard, the size of "children's" allowances have increased since February. Here are the indexed sizes:
The size of child benefits from February 1, 2017 | |
---|---|
Manual | Size in January 2017 |
Early pregnancy registration allowance | 613, 14 p. ($ 581.73 x 1.054) |
One-off childbirth allowance | 16 350, 33 p. (RUB 15,512.65 x 1.054) |
The minimum amount of allowance for the care of a child under 1.5 years old | Caring for the first child - RUB 3065.69 ($ 2908.62 x 1.054) |
Caring for the second child - 6131, 37 rubles. (RUB 5,817.24 x 1.054) |
District coefficients
In areas and localities where regional coefficients to wages, "Children's" allowances (both in January 2017 and from February 1, 2017) will be higher - they need to be additionally increased by the amount of the multiplying coefficient (Article 5 of Law No. 81-FZ).
Children's benefits from July 1, 2017
Since July 1, 2017, the minimum wage has increased to 7800 rubles. But has this increase affected the size of child benefits from July 1, 2017? Let's dwell on this in more detail.
Maternity allowance
The new minimum wage (RUB 7800) affected the calculation of maternity benefits from July 1, 2017 in the following cases:
- if there were no payments in the billing period or their amount is small;
- if the employee's insurance experience at the time of granting the benefit was six months.
What is the billing period
The billing period is two calendar years preceding the beginning of the decree (from January 1 to December 31). Accordingly, if a woman goes on maternity leave, say, in July 2017, then the billing period will be 2015-2016.
New Minimum Maternity Benefit
Immediately, we consider it appropriate to remind that an employee who is assigned a maternity allowance has the right to apply to the accounting department to replace one or two years of the billing period with other years (if there is no earnings in the billing period or it is very small). The accountant should change the years while observing 3 conditions:
- the woman wants to change the years in which she was on maternity leave or parental leave;
- the years selected for replacement precede the billing period (letter of the Ministry of Labor of Russia dated 03.08.2015 No. 17-1 / OOG-1105);
- based on the results of the replacement years, the amount of the benefit will increase.
But if there is no right to replace the years, then the maternity allowance will need to be calculated by the accountant from the minimum wage - in the minimum amount. In such a situation, it is required to determine the minimum average daily earnings using the following formula:
Minimum average daily earnings = minimum wage at the beginning of the decree x 24/730
From July 1, 2017, the minimum wage is 7800 rubles. Accordingly, from July 1, the minimum average daily earnings for calculating benefits is 256.438356 rubles. (7800 rubles × 24 months) / 730. Here is an example of calculating child benefits from July 1 using the new value of the average daily earnings:
An example of calculating maternity benefits from July 2017
A.V. Nikolaeva wishes to go on maternity leave from 28 July 2017. The settlement period is from January 1, 2015 to December 31, 2016. There was no earnings in the billing period. Insurance experience - 7 months. District coefficient does not apply. The minimum average daily wage is RUB 256.438356. (7800 rubles × 24 months) / 730. Daily allowance - 256.438356 rubles. (256.438356 p. × 100%). As a result, the amount of A.V. Nikolaeva for 140 calendar days of the decree, calculated from the minimum wage in the minimum allowable amount, will be 35,901.37 rubles. (256.438356 rubles × 140 days).
Let us remind you that maternity leave is a legally established paid period of 140, 156 or 194 days, which every woman is entitled to to give birth to a child and restore her health.
Until July 1, 2017, the minimum wage was set at 7,500 rubles. And if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily earnings for calculating maternity allowance should be taken equal to 246.575342 p. (7500 rubles × 24 months / 730). This value is used for further calculation of the benefit if it turned out to be more than the actual average daily earnings of the employee. The minimum amounts of maternity benefits until June 30, 2017 were as follows:
- 34,520.55 RUB (246.575342 rubles × 140 days) - in the general case;
- RUB 47,835.62 (246.575342 rubles x 194 days) - with multiple pregnancies;
- RUB 38,465.75 (246.575342 rubles x 156 days) - with complicated childbirth.
From July 1, 2017, the minimum amount maternity payments you need to calculate from the new minimum average daily earnings of 256.438356 rubles. Here are the new values of the minimum maternity benefits from July 1, 2017 with different length of leave:
- RUB 35,901.37 (256.438356 × 140 days) - in the general case;
- RUB 49,749.04 (256.438356 x 194 days) - with multiple pregnancy;
- RUB 40,004.38 (256.438356 x 156 days) - with complicated childbirth.
Let's compare the minimum values of maternity benefits from the last minimum wages in the table:
If the experience is less than 6 months
By the time the maternity leave begins, a woman's experience may be less than six months. This happens, for example, if this is the first place of work. Then the maternity wages for the full calendar month should not exceed the minimum wage (part 3 of article 11 of the Federal Law of December 29, 2006 No. 255-FZ). In areas with regional coefficients - in an amount not exceeding the minimum wage, taking into account such coefficients.
When calculating maternity benefits for less than six months of experience, you should use the minimum wage in effect in the month of the beginning of maternity leave. That is, if the vacation began, for example, in June 2017, and ended in October, then in order to limit the amount of benefits in June, you need to rely on the minimum wage in the amount of 7,500 rubles, and in July, August, September and October - 7,800 rubles. The maximum daily allowance for each month should be calculated by an accountant using the following formula:
How the minimum allowance is calculated for less than 6 months of experience
Maximum daily allowance for less than 6 months of service = minimum wage valid in the month of vacation / number of calendar days in the month of decree
Accordingly, if we are talking, for example, about maternity leave in July 2017, then the maximum daily allowance this month will be 251.6129 rubles. (7800 rubles / 31 days), since July 2017 has 31 calendar days. Here is an example of calculating benefits in a similar situation.
An example of calculation with experience less than 6 months
L.S. Sadovskaya is going on maternity leave from June 21, 2017. It will end on November 8, 2017. In the billing period from January 1, 2015 to December 31, 2016, she has no earnings. Insurance experience - 5 months and 1 day. The regional coefficient is not applied.
Let's determine the average daily wage from the minimum wage, which was applied at the beginning of maternity leave (that is, in June). Average daily earnings will be 246.58 rubles. (7500 rubles × 24 months / 730 days). Accordingly, the daily allowance will be 246.58 rubles. (246.58 p. × 100%).
The maximum daily allowance, depending on the number of calendar days, is as follows:
- in June - 250 p. (7500 rubles / 30 calendar days);
- July, August and October - 251.6129 rubles. (7800 rubles / 31 calendar days);
- September and November - 260 rubles. (7800 rub. / 30 calendar days).
Now let's compare the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave. And it turns out that the daily allowance from the minimum wage does not exceed the maximum daily allowance in all months of maternity leave:
- 246.58 RUB< 250 р.;
- 246.58 RUB< 251,6129 р.;
- 246.58 RUB< 260 р.
Thus, the accountant has the right to calculate the allowance from the daily allowance calculated from the minimum wage - 246.58 rubles. As a result, the amount of the allowance for L.S. Sadovskaya for 140 calendar days of the decree will be 34,520.54 rubles. (246.58 rubles × 140 days), where 140 days is the duration of maternity leave.
Maximum size of maternity
As for the maximum size of maternity benefits, they have not changed since July 1, 2017, since they have no effect on the maximum size of the minimum wage. To calculate the maximum amount of maternity leave from 2017, you need to take into account the maximum amount of average daily earnings. It is calculated according to a formula that does not take into account the minimum wage, but the maximum values of the base for calculating insurance premiums in the Social Insurance Fund for the billing period.
In 2015, the maximum base size was 670,000 rubles. (Decree of the Government of the Russian Federation of December 4, 2014 No. 1316), and in 2016 - 718,000 rubles. (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).
That is, in 2017, the maximum average earnings are taken into account as 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. Accordingly, as you can see from the table below, the maximum limits from July 1, 2017, remained at the same levels.
Childcare allowance from 1 July 2017
The employer must pay the childcare allowance to the employee on a monthly basis in an amount equal to 40% of the average earnings, but not less than the minimum amount (clause 1 of article 11.2 of Federal Law No. 255-FZ of December 29, 2006).
Minimum care allowance increased
Minimum base size childcare benefits are established by part 1 of article 15 of the Law of May 19, 1995 No. 81-FZ and amounts to:
- when caring for the first child - 1500 rubles. per month;
- when caring for a second and subsequent children - 3000 rubles. per month.
These amounts are indexed annually by an appropriate coefficient. Taking into account all indexation factors as of February 1, 2017, the minimum childcare benefits were as follows:
- RUB 3,065.69 - for the first child;
- 6131, 37 p. - for the second and subsequent children.
However, due to the increase in the minimum wage, the minimum amount of the child benefit will increase from July 1, 2017. After all, the amount of the minimum allowance (for the first child) from July 1, 2017 cannot be less than the amount calculated from the new minimum wage, namely 3120 rubles (7800 rubles x 40%). However, you should only use the new value if parental leave started on or after July 1, 2017. At the same time, the minimum wage for caring for the second and subsequent children does not change. It remains in the amount of 6131 rubles for and after July 1.
Maximum care allowance has not changed
The maximum amount of the childcare allowance is not limited. However, there is a limited amount of the average daily earnings on the basis of which this benefit is calculated.
It has been established that the size of the average daily earnings for calculating benefits cannot be more amount the limit values of the base for calculating insurance premiums for the two years preceding the year of the onset of parental leave, divided by 730 (part 3.3 of article 14 of Law No. 255-FZ). Therefore, to calculate the maximum size of the average daily earnings, the formula is used:
The maximum value of the average daily earnings = the sum of the limit values of the base for calculating the FSS contributions for the two previous years / 730
Consequently, if a woman's vacation begins in 2017, then the calculations should take the values of the limit values of the base for calculating contributions to the Social Insurance Fund for 2015 and 2016
Taking into account the indicated values for the marginal base, in 2017 the maximum value of the average daily earnings for calculating the monthly care allowance is 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. That is, the calculations apply exactly the same principle as when determining the maximum maternity benefit.
Now let's calculate the maximum average earnings for the whole month. For these purposes, we will multiply the average daily earnings by the average monthly number of calendar days - 30.4 (part 5.1 of article 14 of Law No. 255-FZ). In 2017, the maximum average monthly earnings for calculating benefits will be 57,801.64 rubles. (1901.37 p. × 30.4).
The size of the monthly allowance for caring for a child up to 1.5 years is generally equal to 40% of the average monthly earnings (part 1 of article 15 of Law No. 81-FZ). Therefore, in 2017, the maximum amount of monthly allowance per child will be 23,120.66 rubles. (57,801.64 rubles × 40%). This maximum amount of parental allowance applies throughout 2017. And, as you can see, the increase in the minimum wage from July 1, 2017 simply could not affect it.
Recalculation of child benefits
If the right to parental leave for the first child arose before July 1 and the accountant calculated the minimum allowance (3065.69 rubles), then no recalculation should be made. However, if the vacation began on July 1, 2017 or later, then the woman is entitled to 3120 rubles for each month. Accordingly, if you paid the woman less, then you need to recalculate and pay extra.
You will also need to review and pay additional maternity benefits if, after July 1, 2017, you assigned them without taking into account the increased minimum wage in the cases described above (there is no earnings in the billing period or experience less than six months).
Benefits from July 1: summary table
So, we have shown by examples how changes in the minimum wage affected the amount of child benefits from July 1, 2017. However, some "children's" benefits have not changed in connection with the increase in the minimum wage. To make it easier for the personnel officer to navigate the amount of benefits in 2017, we summarized the total values of "children's" benefits in a single table. You can apply her code for advice to the HR department to contact employees. You can also transfer it to the accounting department.
Children's benefits from July 1 | |||
---|---|---|---|
Manual | From January 1, 2017 | From 1 February 2017 | from July 1, 2017 |
Early pregnancy registration allowance | 581.73 RUB | 613, 14 p. | 613, 14 p. |
One-off childbirth allowance | RUB 15 512.65 | 16 350, 33 p. | 16 350, 33 p. |
Minimum monthly allowance for caring for a child up to 1.5 years old | caring for the first child - 3000 rubles; caring for the second and subsequent children 5 817.24 rubles. | caring for the first child - 3065.69 rubles; | caring for the first child - 3120 rubles; caring for the second and subsequent children - 6131.37 rubles. |
Maximum childcare size | 23 120.66 RUB | ||
Minimum amount of maternity allowance | | 34 520.55 rubles - in the general case; RUB 47,835.62 - with multiple pregnancies; RUB 38,465.75 - with complicated childbirth. | 35 901.37 rubles - in the general case; RUB 49,749.04 - for multiple pregnancies; RUB 40,004.38 - with complicated childbirth. |
Maximum amount of maternity allowance | RUB 266,191.8 (1901.37 rubles × 140 days) - in the general case; RUB 368,865.78 (1901.37 p. × 194 days) - with multiple pregnancies; RUB 296,613.72 (1901.37 p. × 156 days) - with complicated childbirth. |