The limiting value of the base for calculating insurance premiums. Minimum wage (minimum wage) Maximum allowance for temporary incapacity for work
Many individual entrepreneurs who provide work for women who are going to go on maternity leave, or take leave to further care for their child, are interested in the question of what is the maximum sum of money maternity payments in 2018.
What is the maximum amount of maternity and pregnancy benefits payments in 2018
Allowance for pregnancy and subsequent childbirth, as well as childcare, or, as they say, maternity benefits, is a social guarantee from the state aimed at supporting the fair sex who have decided to give birth to a child. Naturally, the amount of payments for pregnancy and childbirth will depend on some factors, which will be discussed below.
The legislation that regulates this issue has not changed, but like all social guarantees (pensions, other payments), its size has also been indexed. It follows from this that the amount of the benefit itself was indexed and it became larger in monetary terms.
If we determine the maximum and minimum limits, then in 2018, depending on the minimum wage established in each region independently, maximum amount payments for childbirth and pregnancy cannot exceed the amount of 215 thousand rubles, and the minimum - 3,065.69 rubles, and for the entire period of payments of the minimum wage, its amount will not exceed 43,676 rubles.
It is important to remember that the size of maternity is inextricably linked either with the size wages a woman leaving on maternity leave, or with the amount of social benefits for those cases when a woman leaving on maternity leave was not in an employment relationship. Accordingly, when calculating, all types of indexation of the population's income established by the state are taken into account, including wages for budget workers, pensions, insurance and social payments.
Indexation in 2018
In accordance with May decrees The State Duma of the President of the Russian Federation approved a number of measures aimed at indexing the salaries of workers employed in the public sector in 2018. The criteria for the proposed indexation are so complex that public sector employees can hardly hope for an increase in wages in the near future. The planned government subsidies for indexation in the amount of 30 billion rubles were frozen due to the unbearable burden on the budget.
Roughly the same situation has developed with the indexation of social benefits, that is, the only state-guaranteed payments for non-working women in case of pregnancy and childbirth. According to forecasts, from April 2018, the indexation of social benefits is planned by 4.1%.
At present, maternity and childbirth payments are not subject to indexation. For 2018, the minimum amount will remain the same at 43,675 rubles per year.
The main criteria for the calculation of maternity benefits in 2018
The first and main criterion is the identity of the recipient of maternity benefits... The recipient can only be a woman who is pregnant or has given birth. Nobody else can claim the payment.
The second criterion will be that a woman has a work experience of at least 2 years prior to going on maternity leave, if a woman claims payments based on her earnings.
The third criterion is the size of the minimum wage (minimum wage). In accordance with the speech of the President of the Russian Federation, it should be assumed that from May 1, 2018 it is planned to bring the minimum wage to the level of the subsistence minimum. Previously, the date of this innovation was the date 1.01.2019. It is hoped that this will be done. In any case, the Minister of Labor and Social Protection assures that there will be no delays. Currently, that is, from 1.01. 2018, the subsistence minimum in the Russian Federation is 11,163 rubles. The size of the minimum wage is still at the same level - 9489 rubles. It should be remembered that these figures are federal average, and in fact are minimal. By region, the amount of the minimum wage and the subsistence level may vary upwards.
Based on the size of the minimum wage, on minimum amount payments can be claimed by women:
- Whose work experience is less than 6 months,
- Wages which are less than the established minimum wage
- Who did not receive income for the period on the basis of which the amount of maternity payments is calculated.
To determine the average daily earnings, the minimum wage is multiplied by the number of months in a year and divided by 730. The result of the arithmetic operation will be the sum monthly allowance in accordance with the minimum wage.
How is the calculation carried out
Naturally, such a spread in the minimum and maximum amount of benefits for pregnancy and subsequent childbirth raises many questions that need to be answered.
The process of calculating payments has not changed, and depends on what earnings the fair sex had before pregnancy and childbirth, taking into account 2014 and 2015.
There are two types of payout calculation:
- based on the average earnings at the last job, or several jobs;
- based on the minimum social norm, which is expressed in monetary terms, and is paid as benefits for pregnancy and subsequent childbirth, as well as for child care by the social protection authorities.
By general rule, the calculation is based on the salary of a woman who will issue benefits for pregnancy and subsequent childbirth, as well as caring for her child, for the last two years of work.
But there are cases when a woman worked at the last place of work for less than two years, or does not have any work experience at all, while the social protection authorities are taken for payments.
It is important to know that not only women who worked at the time of caring for a child can count on receiving payments.
Highlights at a glance: video on BBR tutorials
How to calculate maternity benefits
The process of calculating payments will be as follows.
- First of all, a person who is eligible for social benefits for pregnancy, childbirth and childcare in 2018 must know his real earnings for two years. This information can be obtained from the accounting department of the enterprise. If a woman has worked for the past two years in different enterprises, she can contact the accounting departments of all the latest enterprises and companies where she worked and receive a certificate of the accrued salary.
- The second step is the process of calculating the average daily earnings. For this you need to take total amount wages for two years, and then divide all this into total amount days. You will get the average daily earnings, from which the calculation of the amount of necessary payments will be made.
- The third step is to multiply the amount received (average daily earnings) by the number of sick days (usually it is provided for 140 days). It should be noted right away that the amount received should not exceed about 228.6 thousand rubles.
It is important to know that if a woman worked in two jobs, then the average daily earnings will be calculated for each job separately.
For individual entrepreneurs, the rules of the above calculation are adjusted taking into account the real earnings (income) that was submitted to the authorities tax office, as well as from the annual mandatory amount that the individual entrepreneur pays to the authorities social insurance.
If a woman, at the time of the maternity leave and childcare, did not have a job for two years, then the payment is due to her from the social protection authorities. Its size will be determined by this body, but, unfortunately, the payment itself will be the minimum set for this year.
Despite the fact that at the time of receiving parental leave, not all women have seniority, and work in various enterprises and institutions, most of them are entitled to the above social benefits, namely, benefits for pregnancy and subsequent childbirth, as well as childcare.
- women who have an official place of work and receive a fixed salary there;
- persons who, at the time of the decree, are registered with the employment service, that is, they are unemployed and are looking for work, due to the fact that they have lost their job to reduce, or completely liquidate the enterprise, institution where they worked before registration;
- girls, women who, at the time of the decree, are pupils or students of higher educational institutions, technical schools, vocational schools, that is, they receive secondary, special and higher education;
- women who at the time of the decree did not have a job, did not study, and were not registered with the employment service.
The payment for child care will come from the following funds.
- Persons who are officially employed will receive this benefit from their employers, who, in turn, will take cash from the fund of social fear.
- Individuals who are trained in various educational institutions will receive their money in the accounting departments of these educational institutions, and the latter will take it from state budget.
- Those women who, by chance, were registered in the employment center as unemployed, and who were dismissed to lay off or liquidate their employer, will receive their money in the social protection authorities, that is, from budgetary allocations.
- Persons who have not had any work experience before will also receive their maternity money from the state budget, through the social protection authorities.
It is important to know that according to current regulations, in order to count on a good amount of maternity, it is best to be employed and receive good income... Self-employed women who are self-employed can also count on the maximum monetary amount of maternity leave, but for this they must show their income and pay all mandatory taxes, payments and contributions.
After a woman finds out about her pregnancy, the process of applying for maternity begins.
It consists of the following stages.
- First of all, you need to find out about the amount of your maternity payments, by calculating the average daily earnings.
- The next stage is the registration of the sick leave. It is given, in most cases, for 140 days, until the woman gives birth and leaves the maternity hospital.
- After providing it to the employer, employment service, social protection authorities, and the management of the educational institution, the latter are obliged to pay all the funds due.
After leaving the sick leave, you need to start taking leave to care for your child. There is a little subtlety here.
It is important to know that only a woman can apply for sick leave for the birth of a child, and any family member (father of the child, grandmother, grandfather) to care for her child. But payments due will be processed and paid only to the mother of the child.
To obtain a vacation, you must provide an extract from the hospital, a birth certificate of the child at the place of demand (for work, employment service, educational institution). After that, write a corresponding statement.
The maximum amount of maternity leave, compared to 2015, was increased, since it was indexed by 11 percent, as required by law. In this regard, the upper threshold is about 215 thousand rubles, and the lower does not exceed 26 thousand rubles.
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Content
Statistics show that 63% of Russian citizens are unemployed or receive a "black" salary, and only 16% of them are officially unemployed. 54% of the number of people registered with the employment service are women aged 31 to 50. In order to reduce tension in the labor market, the government decided to provide unemployed citizens with unemployment benefits in 2018, the maximum amount of which will be 4,900 rubles.
What is unemployment benefit
Citizens who are unable to get a job and who are registered at an employment center can apply for material assistance. Unemployment benefits in 2018 will not be indexed. It decreases over a period of time. The amount of the unemployment subsidy is influenced by the size of the regional rate and the length of service of a specialist.
Representatives of some departments believe that individuals discredit this type of social payments as a phenomenon, because try to get it as long as possible. Officials insist on introducing a full-fledged retraining system based on employment centers, which would reduce the cost of retraining specialists.
Unemployed status and conditions for obtaining it
Able-bodied citizens who do not have permanent earnings or work are recognized as unemployed. They must first register with the employment service to find a suitable vacancy and demonstrate a willingness to start a suitable job. Employees of employment centers sometimes reject requests for material assistance from people with disabilities. confuse the concept of working capacity and legal capacity. If a person is able to fulfill his job duties, then he can regardless of the state of his health.
Legal regulation
According to article 34 of the law of the Russian Federation of 19.04.1991 "On employment of the population", all citizens officially recognized as unemployed can receive unemployment benefits in 2018. An individual can apply for a job that will suit him in terms of qualifications, working conditions, health conditions, transport accessibility... For example, if a citizen received 15,000 rubles at his previous job, then an employee of the labor exchange must select vacancies for him with a salary of at least 9,500 rubles.
Unemployed residents who have lost the right to receive subsidies can apply for material assistance. You can get it upon retraining in the direction of the employment service or after 36 months from the date of registration of unemployed status. By law, individuals under the age of 30 can take advantage of retraining benefits. These include reimbursement of costs for public transport, the cost of medicines (provided with a certificate from the hospital).
Who is eligible to receive
Any citizen of Russia who has reached the age of 16 without permanent or temporary income can register at the labor exchange and register as an unemployed person. Girls on maternity leave cannot exercise this right, because they refer to the temporarily disabled population. A woman will be able to receive the status of an unemployed after the child reaches 1.5 years. Financial assistance for unemployment is not paid to the following categories of residents:
- under the age of 16;
- full-time students;
- pensioners;
- individuals with the status of an individual entrepreneur;
- disabled people assigned to disabled groups;
- individuals who decide to apply at the place of temporary registration;
- convicted by a court decision for correctional labor;
- persons who provided false information on recognizing them as unemployed.
Payments at the labor exchange
The allowance is credited to the citizen's account on a monthly basis from the moment he received the status of unemployed. Persons who have lost their jobs due to the liquidation of the company, the termination of the individual entrepreneur, or due to the reduction in the number of employees, cannot use this privilege. According to article No. 178 of the Labor Code of the Russian Federation (Labor Code of the Russian Federation), such citizens retain the average salary for the period of job search, equal to 2 months, and then they will be able to receive a subsidy, like other unemployed.
The specialist will receive requests for re-registration every 14 days. You should react quickly when you receive them, because if individual does not regularly confirm his status, the provision of material assistance is terminated. To resume payments, an unemployed worker will have to re-fill the application and collect the entire package of documents.
During what period are paid
Financial assistance for unemployment begins to accrue from the first day a specialist is recognized as unemployed. The procedure for the payment of unemployment benefits in 2018 will not undergo any major changes. In case of early retirement, the unemployed person loses the subsidy. The specialist will not be able to become a participant state program to combat unemployment, if he works part-time or has a temporary part-time job.
The subsidy is paid for 2 years. After 7-12 months, there is a six-month break. If the specialist has not found a job after this time, he should contact his supervisor from the employment center. After the official appeal, payments will be resumed for 7-8 months, and then again there will be a six-month break. After that, the subsidy will be transferred to the account of an individual for 4-5 months.
How much pay
When calculating the amount of unemployment benefits, three months' earnings at the last job are taken into account. In total, an individual must have worked for at least 26 weeks before dismissal. If a citizen worked part-time, then first the employees of the center recalculate the working hours. With a total amount of less than 1040 hours, the specialist is assigned a minimum benefit amount equal to 850 rubles. Orphans are an exception. For the first 6 months they are paid an allowance equal to the average regional salary.
Minimum and maximum size
The amount of payments is determined by the position and length of service of the employee. The maximum amount of unemployment benefits is 4,900 rubles, which is 2 times lower than the subsistence minimum. For 3 years, the government has been considering requests to increase the size of this subsidy, but no additional funds have been allocated from the state budget for the implementation of this goal. The minimum subsidy is 850 rubles. It is installed:
- university graduates and students looking for work for the first time;
- those wishing to find a job after a long break;
- persons who have worked less than 26 weeks in a year;
- specialists who were dismissed by the decision of the trade union for violation of labor discipline.
An orphan child is eligible for an increased unemployment benefit in 2018. It is equal to the size of the average monthly salary established in the region of residence of a citizen. Corresponding changes were made to Federal Law No. 89 and are effective from 01.05.2018. Financial support will be provided to the orphan continuously for 6 months. If during this time the specialist does not find a job, then the amount of the allowance is automatically reduced to 850 rubles. Disabled people calculate the amount of unemployment benefits, like ordinary specialists.
Amount of payments
The amount of unemployment benefits in 2018 directly depends on the size of the citizen's salary at the previous place of work. At the federal level, its value cannot exceed 4900 r, but in some regions of the country there are district coefficients... In these regions, the amount of unemployment benefits will be greater than those established by law. The subsidy in 2018 will continue to be charged as a percentage of wages if the following conditions are met:
- the citizen has worked for at least 26 weeks under an employment contract;
- less than 1 year has passed since the dismissal;
- the reason for the loss of a job is not the unlawful actions of a citizen (embezzlement of property, violation of labor discipline, etc.).
Average earnings are calculated on the basis of 3 months information provided by a citizen. The resulting amount is multiplied by the district coefficient. For example, in Buryatia it is 1.3. If the subsidy is equal to 900 rubles, then when multiplied, it will increase to 1170 rubles. It so happens that the amount of material assistance, according to the calculations of the employees of the employment center, turned out to be 10,000 rubles. An unemployed specialist will not be able to receive such a payment, because according to the law, the maximum subsidy amount is 4900 rubles.
The procedure for determining the average daily earnings
The specifics of calculating the allowance are outlined in the decree of the Ministry of Labor of the Russian Federation of 08/12/2003. When determining the average daily earnings, both the basic salary and other types of payments from the employer are taken into account. The remuneration based on the results of one calendar year is calculated not taking into account the full amount, but in the amount of 1/12 for each month of work. When calculating the average salary, information is taken from 90 days prior to dismissal. When calculating benefits, in addition to salaries, take into account:
- seniority bonuses and other labor achievements;
- additional income received due to overtime work;
- prizes and fees;
- salary in kind.
Subsidies to previously employed persons in the first year
One of the prerequisites for increasing the size of the subsidy is the presence of continuous work experience with a specialist for 12 months before the date of dismissal. The payment of unemployment benefits in 2018 will not change under this item. The first 3 months the specialist will receive 75% of the average monthly income, and the next 4 months - 60%. After this time interval has passed, there is often a six-month break in payments, and then, within 5 months, the specialist is charged 45% of his salary.
Subsidies for the second year
In the second 12-month period, the citizen receives the minimum subsidy multiplied by the district coefficient. For example, in Moscow this figure is 1.7, and the amount of monthly material assistance will be 2890 rubles. At the end of the second year, the citizen will be deprived of the subsidy provided. The total period for the provision of material assistance cannot exceed 24 months when considering 36 calendar months.
Conditions for Moscow
The amount of payments is determined by the average salary of a citizen for 3 months. In Moscow, unemployment benefits will be increased in 2018, because the regional coefficient here is the highest among all cities in Russia. A similar indicator is used by the authorities of St. Petersburg when calculating payments. Moscow unemployed will be able to use transport benefits... They will be additionally paid 1190 rubles. The maximum amount of social benefits will be 6940 rubles, and the minimum - 2890 rubles.
After contacting the Department of Labor and Social Protection of the Population, the citizen will receive the status of unemployed on the 11th day from the date of submission of all documents. For the first 10 days, together with the employees of the employment center, he studies the list of current vacancies. In case of an unpopular specialty, an individual will be offered retraining. If in 10 days the search for a place of study or work is not crowned with success, then the citizen is assigned the status of an unemployed and begins to accrue benefits.
When payments stop
After formal employment, a citizen ceases to receive unemployment benefits. Upon registration of the fact of death of an individual, the payment of material assistance is terminated. If a citizen has not come to the employment center for more than 1 month, then the state will stop transferring money. An employment center may refuse to provide unemployment benefits if:
- a citizen is serving a criminal sentence;
- an individual was sentenced to correctional labor;
- when a citizen undergoes formal vocational training or receives additional education with the payment of regular cash benefits;
- when an individual provides false information about himself;
- refusal of a citizen to help government agencies looking for a job.
In what cases payments are temporarily suspended while maintaining the status
When a citizen leaves his place of residence in connection with retraining or advanced training in vocational education institutions, money will not be credited to his account. During conscription and undergoing compulsory military service, individuals are not provided with benefits, because the maintenance of military personnel is paid by the state. The restriction applies to maternity leave. For a period of up to 3 months, payments are suspended if:
- the citizen refused 2 suitable job options during his stay at the labor exchange;
- an individual has refused to re-profile or to participate in public works;
- an unemployed person was dismissed from his last job for violation of labor discipline and other actions indicated by Article 35 of the Labor Code of the Russian Federation;
- the citizen was expelled from the place of retraining;
- an individual left the training without permission on a referral from the employment center.
How to arrange
The first step of any person who decides to obtain the official status of unemployed is to contact the employment center at the place of his registration. An authorized employee of the department will give the unemployed an application form and a list of documents that must be presented in order to receive material assistance. After receiving all the certificates, an individual can re-apply to an employee of the employment center.
An employee of the department will record the fact of submission of documents, and then offer the citizen several options for work. When searching for vacancies, an employee of the labor exchange should focus on the education, qualifications and work experience of a person. For example, if an engineer is offered a job as a cook, he has the right to refuse such an offer. Often workers are referred for retraining and then sought after suitable vacancies... If all of the above measures did not help with the search for work, then the specialist is assigned the status of an unemployed.
Where to go
There are employment centers in every region of Russia. A citizen who wants to officially become unemployed must come there. A specialist working with unemployed people will give an individual a list of documents that will need to be collected in order to receive benefits. You can become a member of the state program only at the place of permanent registration. If a specialist is registered in Khabarovsk, and is temporarily registered in Moscow, then he must return to his hometown and look for work there.
What documents are required
Registration of unemployed status takes 11 days. An individual who is recognized as unemployed can receive unemployment benefits in 2018. An unemployed person can spend money on utility bills or their own food. The decision to register a person as unemployed and to pay monetary compensation is made on the basis of the following documents:
- passports;
- completed application;
- work book or document that replaces it;
- a diploma of education and other documents confirming the qualifications of a potential employee;
- certificate of average earnings for 3 months from the last place of work;
- SNILS (insurance number of an individual personal account);
- INN ( individual number taxpayer);
- bank account number for crediting money.
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Unemployment benefits in 2018: procedure and amount of payments
What is the maximum amount of childcare allowance in 2018? How is this amount calculated? Do I need to recalculate the maximum childcare benefits already assigned? Let's figure it out.
Basic data on care allowance up to 1.5 years
In 2018, the childcare allowance for a child up to 1.5 years old is due to an employee who is on parental leave for a child up to three years old. During this period, the employee needs to be paid monthly:
- childcare allowance at the expense of the FSS until the child reaches the age of 1.5 years;
- compensation at the expense of the employer until the child reaches the age of three (50 rubles).
Parental leave can be granted not only to the mother of the child. Any relative who actually cares for him (father, grandmother, grandfather, other relative) can get it.
The allowance is awarded if the employee (employee) applied to the employer no later than six months after the child turned one and a half years old.
If, nevertheless, half a year has passed since the child reaches 1.5 years of age, then if there are valid reasons for missing the deadline, the FSS can make a positive decision and assign an allowance. The list of such reasons is not arbitrary, it is established by the Order of the Ministry of Health and Social Development of January 31, 2007 No. 74. These can be both extraordinary circumstances (earthquake, flood), and, for example, a long-term illness of a parent or a move.
Minimum dimensions
The legislation guarantees that any employee has the right to count on the minimum amount of benefits for caring for a child up to 1, 5 years old. In 2018 minimum allowance for care is paid in the following amounts:
Maximum values in 2018
Maximum earnings
The maximum size of the allowance for caring for a child up to 1.5 years in 2017 is not limited. However, there is a limit on the average daily earnings from which the benefit is calculated.
The size of the average daily earnings for calculating the benefit cannot exceed the sum of 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 the Federal Law of December 29, 2006 No. 255- FZ). Therefore, in order to determine the maximum amount of average daily earnings, the following formula is used:
Who pays the allowance
Childcare allowance in 2018 is paid to the employee at the place of work. However, in practice, there may be more difficult situations, when the employee (employee) has concluded several employment contracts: one - at the main place of work and the rest - as part-time employment. In this case, the employee (employee) herself determines which of the employers will pay the benefits (provided that they have worked in these companies within the last two years). The company that will be selected has no right to refuse this.
The Ministry of Labor calculated the benefit for 2018 differently
On December 27, the Ministry of Labor of Russia on its official website announced that the maximum amount of childcare allowance from January 1, 2018 is 24,503 rubles per month. However, in fact, the amount of the benefit is 33.57 rubles. over - US $ 245.00
For the calculation of monthly child allowances, compared to 2017, has changed settlement period, the marginal income base has also changed. Namely: for 2016 it is equal to 718,000 rubles, and for 2017 - 755,000 rubles. In 2016, there are 366 days, and in 2017 - 365. The catch is that the number of days in two years 730 is always used to calculate the maximum rate (even if one of the years is a leap year). This follows from paragraph 3.3 of Article 14 of the Law of December 29, 2006 No. 255-FZ. The actual days (731) are used to calculate the benefit. The Ministry of Labor used actual days (731) to calculate the maximum rate, which does not comply with the law. Moreover, the Ministry of Labor recalled in the message that the maximum allowance for 2017 is 23,120.66 rubles. And this payment is calculated from 730 days. Since then, the legislation has not changed. Therefore, here counting error when calculating the maximum speed in 2018.
What should accountants do?
Pay benefits based on the maximum amount of 24,536.57 rubles. It complies with the law. The manual cannot be mistaken - the supervisors will impose fines for this.
Recall that in 2017 there was also confusion.At the beginning of 2017, the Ministry of Labor got confused with the calculation of the maximum allowance for childcare. In a letter dated 03.03.2017 No. 17-1 / OOG-314, officials explained that the maximum amount of childcare benefits in 2017 is 23,089.00 rubles. (670000 + 718000): 731 x 30.4 x 40%). The Ministry of Labor divided the maximum earnings by 731 days, since 2016 is a leap year. Some accountants decided that it was necessary to reduce benefits if they paid employees 23,120.66 rubles. But this opinion is wrong. The clarification of the Ministry of Labor concerned those workers who in 2015-2016 met two conditions: earnings exceeded the maximum amount that is subject to contributions to the Social Insurance Fund, there were no periods that should be excluded from the number of days when calculating benefits. If the company has excluded at least one day from the billing period, then the average daily earnings for calculating benefits cannot exceed 1901.37 rubles. (670,000 rubles + 718,000 rubles): 730 days. The monthly legislative maximum in 2017 is 23,120.66 rubles. (1901.37 rubles. × 30.4 × 40%). This follows from paragraph 3.3 of Article 14 of the Law of December 29, 2006 No. 255-FZ. This was confirmed by the FSS in a letter dated 03.03.2017 No. 02-08-01 / 22-04-1049l. Therefore, those employers who paid the employee in 2017 a maximum of 23,120.66 rubles should not change anything. Cm. " ".
In 2020, the amount of a one-time maternity allowance (BIR) in accordance with Federal Law No. 81-FZ of 05/19/1995 for women who are in a different social status at the time of maternity leave is calculated from the average salary or can be set in the minimum size.
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Thus, the allowance can be equal to:
- 100% of the average earnings - for working women who are subject to compulsory insurance in case of incapacity for work and motherhood;
- 100% of the amount of money allowance - for contract servicemen;
- in the minimum fixed amount - in all other cases (including some categories of unemployed - students dismissed during the liquidation of the organization, etc.).
The legislative framework, establishing the indicated size of the allowance for BiR:
- Art. eight federal law No. 81-FZ dated May 19, 1995 "On state benefits to citizens with children";
- Art. 11 of Law No. 255-ФЗ dated December 29, 2006. "On compulsory social insurance in case of temporary disability and in connection with motherhood".
No special changes in order of calculation there was no maternity benefit compared to previous years, with the exception of the indexation of the minimum fixed amount by 3% from February 1, 2020, annual and.
- The amount of the allowance is calculated from the salary or other type of income, taking into account the regional coefficient (if the latter is relevant for the area in which the woman leaving on maternity leave lives, and it was not already taken into account when calculating wages).
- If a woman has combined work for at least two years at two employers, then the amount of the benefit is calculated from the salary of each of them. Then in antenatal clinic she must issue two maternity sick leave for each job.
- The amount of payment, calculated based on minimum wage(Minimum wage), subject to annual indexation in accordance with the increase in the value of the subsistence minimum able-bodied population on average in Russia (the minimum wage from January 1, 2020 is 12,130 rubles).
Maximum maternity allowance in 2020
The amount of maternity allowance generally depends on the average salary, but if the income is too high limited to a certain framework. That is, with an annual salary of, for example, a million rubles, maternity benefits will not be charged from this amount, but from less - from which, according to the law, the employer can pay. contributions to insurance funds (Pension Fund, MHIF and FSS).
Attention
Compared to the previous year, in 2020, the maximum limits on maternity benefits increased. This happened because of the new limit values of the bases from which mandatory contributions v Social insurance fund(FSS).
The allowance begins to accrue only after a woman goes on maternity leave... That is, the pregnant woman will receive it in a smaller amount if she goes on vacation in the BiR later. the deadline... The minimum duration of a full vacation in BiR is 140 days(70 days before childbirth and 70 - after), however, it can increase with multiple or complicated pregnancies - in proportion to the duration, the amount of the lump sum due will also increase.
- For each day of processing, a woman will receive regular salary, so for these days she will not be entitled to maternity benefits.
- When leaving on maternity leave from the main job and from a combined position at different times, the allowance will be accrued for a different number of days.
Average earnings for calculating sick leave benefits
According to the established rule, maternity benefits are calculated based on the average earnings for two previous full calendar years... At the same time, unlike the usual sick leave for temporary incapacity for work, the amount of maternity allowance is not affected by the length of service of the employee (provided that it is more than 6 months).
Attention
For those who issue a decree in 2020, the accounting years will be 2018 and 2019. When working part-time, the average salary is taken according to the amounts actually paid.
V average earnings used in the calculation, includes all types of woman's income from which were paid contributions to the FSS... To him in accordance with Art. 9 of the law of 24.07.2009 No. 212-FZ do not include:
- social insurance benefits, including payments for temporary disability (sick leave);
- periods of release from work with full or partial payroll;
- one-time financial assistance paid by the employer to employees in the amount of up to 4,000 rubles. for the billing period;
- other less common types of payments.
When calculating average earnings taken into account such income:
- salary and travel allowances;
- prizes, fees;
- vacation pay;
- compensation for unused vacation;
- material aid from the employer in excess of the disregarded 4,000 rubles.
Average daily earnings calculated by dividing the income from which the insurance premiums in the FSS, for two calendar years, for the number of days in this period (in the simplest case - 730 days). The total number of days does not include:
- The periods during which the woman was on sick leave, on BIR leave and childcare.
- Days when the employee was released from duties with partial or full salary retention, if social insurance contributions were not accrued during this time.
Attention
If during one or both billing years a woman was on maternity leave or parental leave, then such a calendar period is allowed (but not obligated) to be replaced by any other. The main thing is that the size of payments does not decrease when measuring.
The resulting figure is multiplied by the number of days on maternity leave and we get the amount of the benefit in each case. The amount of the allowance can be calculated after hospital closure(main and, if any, additional), which will indicate the number of days of vacation in BiR.
The decree can last:
- 140 days - base case;
- 156 days - with complications during childbirth;
- 194 days - if two or more children are born at the same time.
The maximum base for calculating insurance premiums in 2020 (table)
The average earnings for the accrual of maternity leave for each billing year cannot exceed the maximum established by law. The size of the latter is base limit, with which in the FSS insurance premiums are charged.
The maximum size of the bases for calculating maternity in 2010-2020. are given in the table below. For an annual salary in excess of the amounts shown, the figures from the table will be used.
The limits of the insurance base for contributions to the Social Insurance Fund for 2010-2020
| Year | Insurance base, rub. in year |
|---|---|
| 2010 | 415 000 |
| 2011 | 463 000 |
| 2012 | 512 000 |
| 2013 | 568 000 |
| 2014 | 624 000 |
| 2015 | 711 000 |
| 2016 | 718 000 |
| 2017 | 755 000 |
| 2018 | 815 000 |
| 2019 | 865 000 |
| 2020 | 912 000 |
Note: Limit bases for years up to 2018 are given for cases when a woman wants to replace the year in which she was on maternity leave or parental leave for another calendar period, and also just for comparison purposes (for illustration).
Attention
If the amount of the employee's salary in the accounting year exceeds the amount presented in the table, then the employer did not pay contributions to the Social Insurance Fund from any part of the salary in excess of the specified limit and, accordingly, it cannot be fully taken into account when calculating the benefit.
In fact, the law limits not only the annual total taken into account, but also indirectly - the actual average daily earnings.
- In general, when calculating in 2020, it cannot exceed the sum of the maximum bases for 2018 and 2019, divided by 730 (the number of days in two regular years) or 731 (if one of the two years is a leap year).
- That is, in 2020, the average daily earnings for the two previous years for calculating benefits in the general case cannot be more than RUB 2301.37.
Maximum amount of maternity allowance in 2020
Based on the formula for calculating benefits and the maximum insurance base, the maximum amount of payments for 140 days of the decree in 2020 will be:
140 days × (815,000 rubles + 865,000 rubles) / 730 days = RUB 322,191.80
Accordingly, with an extended maternity leave (complicated childbirth, multiple pregnancy) and a salary greater than or equal to the insurance base, the employee will be entitled to:
- per maternity leave 156 days long - 359,013.72 rubles.
- for vacation lasting 194 days - 446,465.78 rubles.
Attention
This amount paid in a lump sum for the entire period of vacation in BiR. It will be relevant provided that in 2017 and 2018. the woman was not on sick leave or on maternity leave.
An important addition: to the received maximum size payments district coefficients are not applied... That is, for example, both in the Arctic and in the Black Sea regions, the maximum allowance will be the same.
Minimum Maternity Benefit 2020
In some cases, the BiR benefit is paid in the minimum amount:
- working- according to the minimum wage for each month of the decree, the amount of which is established for each year by federal law;
- non-working - in the form fixed amount established by law.
Women who did not work before the onset of pregnancy and childbirth do not go on maternity leave and cannot count on a BI allowance even in the minimum amount. The exception is pregnant women with the official status of unemployed (i.e., registered with the Employment Center), dismissed in connection with the liquidation of the organization a year or less before obtaining the status, as well as some other categories of persons.
When calculating based on the size of the minimum wage
Minimum size wages change periodically (most often once a year), taking into account the increase in the cost of living. In 2020, it is 12,130 rubles.
On the BIR allowance in the minimum amount according to the minimum wage according to the law they have a right:
- Pregnant women going on maternity leave, if they have worked in the organization less than 6 months.
- Women with average earnings below the minimum wage over the past two years (it is noteworthy that in this case, the calculated average earnings are compared with the minimum established for the estimated year of maternity leave, and not for the previous 2 years, therefore, the allowance is calculated according to the actual minimum wage at the time of its appointment).
Attention
If a woman's earnings for a certain part of the billing calendar period were lower than the minimum wage or did not exist at all, then during this time the amount is also calculated based on the minimum wage.
Table of minimum wages by years
| Year | Minimum wage, rub. |
|---|---|
| 2013 | 5205 |
| 2014 | 5554 |
| 2015 | 5965 |
| 01.01.2016 — 30.06.2016 | 6204 |
| 01.07.2016 — 30.06.2017 | 7500 |
| 01.07.2017 — 31.12.2017 | 7800 |
| 01.01.2018 — 30.04.2018 | 9489 |
| 01.05.2018 — 31.12.2018 | 11163 |
| 2019 | 11280 |
| 2020 | 12130 |
Note: For individual constituent entities of the Russian Federation, the size of the minimum wage may differ depending on regional agreements and orders. Increasing amounts are also applied to this amount. district coefficients.
Corresponding to the minimum wage = 12,130 rubles. minimal maternity allowance calculated for 140 days of decree from January 1, 2020 will be paid in a lump sum in the amount RUB 55,830.60:
140 days × (12130 RUB × 24 months) / 730 days = RUB 55,830.60
- From the above calculation it can be seen that the minimum amount of the benefit is also determined by average daily earnings for 2 years, equivalent the effective value of the minimum wage... This does not provide for any exclusion periods.
- If the period of going on maternity leave falls on the junction of the years, then you can postpone maternity leave and postpone it to the beginning of the new year. This is allowed if the employee sees that in this case the amount of the benefit will be more beneficial for her.
Non-working women upon liquidation of an organization
Women who have lost their jobs due to the liquidation of the organization no more than a year before becoming unemployed can expect to receive benefits in the form of a clearly fixed amount. From 01.02.2020 its size is RUB 675.15 per month.
The payment in the same amount is due to the following categories of women registered at the Employment Center within a year after the termination of their work:
- ceased activities as individual entrepreneurs (IE);
- who have lost the status of a lawyer, private notary or other person whose activity is licensed.
In this case, the benefit will be paid in one of the following amounts:
- RUB 3108.0 with sick leave 140 days;
- RUB 3,463.2 - at 156 days;
- RUB 4,306.8 - at 194 days.
The amount of payment to full-time students
According to the law, women who study full-time in professional, higher educational institutions and scientific organizations can also count on maternity payments according to the corresponding certificate from medical organization in the amount of a scholarship.
- The manual is also provided for full-time postgraduate students.
- Payments are accrued when you go on academic leave.
The allowance is issued at the place of study and is paid from the state budget. The educational institution has no right to refuse payment to a woman. At the same time, students of other forms of study (correspondence) manual on BiR not allowed.
Conclusion
The size maternity payment for those who went on maternity leave in 2020, in the general case, it is average salary or other income (scholarships, monetary allowance). The amount of the calculated allowance for BiR for those who went on maternity leave for 140 days from 01.01.2020 fluctuates within from RUB 55,830.60 to RUB 322,191.80
In general, the amount of the payment depends on:
- length of sick leave;
- the current minimum wage - for women with low wages or recently laid off;
- the maximum base for calculating insurance premiums - for those who received high wages.
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From February 1, 2019, child benefits are increased, which are paid to one of the parents until the child reaches the age of 1.5 years in accordance with the provisions of the Federal Law of 05.19.1995 N 81-FZ. The Government of the Russian Federation will index both the minimum amount of the benefit and the maximum one.
We will tell you in more detail how many rubles are the allowance for caring for a child under 1.5 years old in 2019 in Russia - the changes affected both the maximum and minimum payment amount.
Who is eligible for benefits?
The child's relative who actually takes care of him from birth to 1.5 years of age can apply for the allowance. Most often it's mom. But the baby's father or other relative, guardian can also go on parental leave. This person has the right to expect to receive assistance from the state in the form of an allowance. Only this right needs to be confirmed. When the parental benefit for a child under 1.5 years old is issued at the place of work by one of the parents, he submits a certificate stating that the other does not receive such payments from his employer. If, for example, a grandmother goes on parental leave with the receipt of a "child's" allowance, then certificates must be provided from both parents.
The allowance for caring for a child under 1.5 years old in 2019 (an online calculator will allow you to make calculations quickly and independently), as a general rule, is 40% of the average earnings. There are restrictions on the amount of the allowance, both in relation to the upper limit and the lower one.
Minimal wage
The minimum amount of the childcare allowance for a child under 1.5 years old in 2019 is provided to non-working mothers / fathers or in cases where the work experience is less than 6 months.
For 2018, the coefficient was established by Decree of the Government of the Russian Federation No. 74 dated January 26, 2018 (its size is 1.025). Therefore, until February 1, 2019, the allowance for the first child continues to apply, which was previously valid - 3,142.33 rubles.
According to the draft resolution of the Government of the Russian Federation, child benefits in 2019 will be indexed from February 1 and will increase by a factor of 1.043. The project bears the name "On Approval of the Size of Indexation of Payments, Benefits and Compensations in 2019", ID 01/01 / 12-18 / 00086773, developed by the Ministry of Labor, date of creation - 11.12.2018.
- RUB 3,277.45- this is the amount of unemployed benefit that is due for the first child in the current year.
Another situation is when the recipient of the allowance is working, but during the billing period did not have income or his salary did not reach the current minimum wage for a full calendar month. Recall that the minimum wage from January 1, 2019 is 11,280 rubles. For the first child, such persons will receive RUB 4,512 monthly for the first child from the beginning of the year.
In this case, the amount of the benefit for the second and subsequent children is:
- RUB 6,284.65 - until 31.01.2019;
- RUB 6,554.9 - from February 1, 2019 (taking into account the proposed indexation).
Maximum speed
The maximum amount of childcare allowance for a child under 1.5 years of age in 2019 is paid to a working citizen if his salary exceeds the upper limit. The earnings accrued for 2 years preceding the one in which the baby is born are taken into account. When there are periods in which there was no earnings, the amount of the minimum wage is taken.
Formula: (amount of salary for 1 year + amount of salary for 2 years) / 730 (number of days in 2 years) x 30.4 (average length of a month) x 40%
The amount taken into account for the year should not exceed the established limit:
- in 2018 - 815 thousand rubles;
- in 2017 - 755 thousand rubles;
- in 2016 - 718 thousand rubles.
It turns out that the maximum average daily wage, which is used to calculate the amount of the benefit, in 2019 is RUB 2,150.68
Taking into account the last indexation, the maximum amount of the benefit will be RUB 26,152.27(2150.68 rubles x 30.4 days x 40%). For last year, the value of 24,536.57 rubles was relevant.
- contract mothers;
- mothers and fathers, employees of the Ministry of Internal Affairs, GPN, UIS, at customs, who went on parental leave;
- mothers dismissed during pregnancy due to the liquidation or closure of legal entities or individual entrepreneurs.
Accordingly, with the application of the new coefficient of 1.043, this amount will increase to RUB 13,109.81
Where and how to get the benefit?
When both parents are officially employed, there are no problems: the registration goes through the employer's HR department. Let's say mom writes a statement according to a standard model, dad provides a certificate from work that he did not receive and did not request these funds. Also from the documents it is necessary to provide birth certificates of children. The money is not paid by the employer itself: it is provided by the Social Insurance Fund from contributions deducted from earnings.
It gets more complicated when the other parent is not working. Then he receives a certificate of absence of payments from the FSS. If the employer (to whom they planned to apply for benefits) has ceased to exist, you will also have to apply to the FSS.
When both parents are unemployed, the benefit pays social security at a minimum.
What has changed with regard to "child" benefits in 2019?
Anyone who counts on childcare benefits for a child under 1.5 years old in 2019 (changes occur frequently in Russia) should monitor regulations on this topic. It is better to study the calculation methods, you can use calculators on special sites.
The fact is that child benefits are indexed by a coefficient calculated according to the inflation rate of the previous year. According to Law No. 81-FZ, this happens in February of this year, but resolutions are usually issued earlier - in January, and come into force in February. Example - Decree of the Government of the Russian Federation No. 74 dated January 26, 2018, relevant for the last year, mentioned above.
From February 1, the current amount of benefits will increase by 4.3% in accordance with the draft resolution No. ID 01/01 / 12-18 / 00086773.
It is important to take into account that if regional increasing coefficients are used in the locality, then they are used in the calculation after the indexation of the amount of the benefit. This happens on the basis of Art. 5 ФЗ № 81.
Important changes last year affected additional child benefits up to 1.5 years. They are not provided to everyone, but only to those families where the average per capita income per month does not exceed 1.5 times the regional minimum wage (established for the second quarter of last year for the working-age population). The allowance is paid in the amount equal to the "child" living wage set for the 2nd quarter of the previous year. If the family meets the condition, then funds are provided for the first, for the second child (from the funds of the mother capital), for subsequent ones, and until the baby is 1.5 years old.
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