Baby in the amount. Children's benefits
As you know, "children's" - these are benefits that are accrued upon the birth of a child. As indicated in the “On State Benefits for Citizens with Children,” child benefits include:
- allowance for contacting a consultation and registration at an early stage of pregnancy (up to 12 weeks);
- lump-sum allowance at the birth of a child (based on a certificate from the maternity hospital);
- monthly allowance for childcare up to the age of 1.5 years;
- maternity allowance (sick leave);
The woman who gave birth to the child receives all of the above benefits from the employer. The accrual principle, as well as the upper and lower levels of children's allowances, need to be known to everyone - both managers and mothers themselves.
Increase child benefits in 2019
It must be remembered that from January 1, 2019 there was an increase in the minimum wage to 11,280 rubles, which was reflected in all types of benefits.
This year, "children's" benefits, according to, increased from 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.
And now - attention: look at how the benefits changed in early 2019:
- Allowance for registration up to 12 weeks: from January 1, 2019, a woman received - 628.47 rubles, from February 1, 2019 she began to receive - 628.47 rubles. × 1,043 \u003d 655.49 rubles.
This allowance is paid only once. It relies on women who:
- registered in medical institutions up to 12 weeks of pregnancy and provided relevant information;
- are entitled to maternity allowance ().
If a certificate of registration is submitted later than 12 weeks, then the benefit is paid within ten days after the provision, provided that the application for the benefit was followed no later than 6 months after the end of maternity leave ().
- One-time allowance at the birth of a child: from January 1, 2019, a woman received - 16,759.09 rubles, from February 1, 2019 she began to receive - 16,759.09 rubles. × 1,043 \u003d 17,479.73 rubles.
- The minimum monthly allowance for caring for a second child and subsequent children under 1.5 years of age: from January 1, 2019, a woman received - 6,284.65 rubles, from February 1, 2019 she began to receive - 6,284.65 rubles. × 1,043 \u003d 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 the average monthly income does not exceed the minimum wage, then the allowance is calculated in the amount of 40% of the minimum wage. It is worth considering that since January 1, 2019, the minimum wage has increased to 11,280 rubles, as a result of which the minimum amount of the allowance for caring for the first child has changed. Now it is 11,280 rubles. × 40% \u003d 4 512 rubles.
For 2019, the maximum monthly childcare allowance is 26,152.33 rubles. (the maximum possible average earnings is 65,380.82 rubles. × 40%).
Note that when calculating this allowance, certain criteria are legislatively 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 is 3 277.45 rubles.
- at the birth of the second and subsequent child, the lower criterion - from January 1, 2019 amounted to 6,284.65 rubles, from February 1, 2019 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. Maternity payment (“maternity”): the basis for it is the sick leave from the medical institution submitted by the woman, and the calculation is made on the fact of real earnings for the period of two previous years (that is, 2018 and 2017).
Benefit amounts are calculated from the number of sick leave days. They are valid from January 1, 2019. February indexing did not affect them.
Minimum size for employed women:
- 51 919 rub. - with a standard vacation time (140 days);
- RUB 57,852.6 - in preterm birth (156 days of vacation);
- 71,944.9 rubles - with multiple pregnancy (194 days of vacation)
Maximum allowance for working women:
- US $ 301,095.02 - with the standard duration of the decree (140 days);
- 335,506.08 rub. - for 156 days of vacation;
- 417,231.92 rubles. - in case of multiple pregnancy (194 days of vacation)
The above allowance is paid to women once upon presentation of a sick leave.
Woman's maternity leave and 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 from personal income tax.
To calculate the benefit, the annual income should not exceed the maximum base for the payment of contributions to the Social Insurance Fund:
- 718 000 rub. - in 2017;
- 755 000 rub. - in 2018;
- 815 000 rub. - in 2019.
To calculate the amount of actual average daily earnings of an employee, use the formula:
Average daily earnings \u003d Earning for the previous 2 years / Actual number of calendar days in the billing period - Number of days excluded from the billing period
When using the formula, consider that:
- for calculation, earnings for the previous two years are taken, which are taxed by contributions;
- in a leap year, 731 days, therefore, the actual number of calendar days in the billing period can be 730 days, 731 days and 732 days (if, when replacing the years of choice, both years are leap years). However, 2017 and 2018 are “normal”, not leap years.
So, the lower limit of daily earnings for calculating maternity in 2019 is 370.85 rubles.
And the upper limit of daily earnings is 2 150, 68 rubles. It is calculated by 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 accrued in 2018.
In 2019, the maximum maternity allowance will be calculated as follows:
- with conventional births: 2150.68 rubles × 140 days \u003d 301 095.20 rubles;
- with complicated births: 2150.68 rubles. × 156 days \u003d 335 506.08 rubles .;
- with complicated multiple births: 2150.68 rubles. × 194 days \u003d 417,231.92 rubles.
The benefit is paid in the amount of 100% regardless of the length of service of the employee, but provided that it exceeds 6 months.
It happens that in the billing period a woman was already on maternity leave or on parental leave. Then the corresponding calendar years can be replaced by previous calendar years at her request, if this “replacement” increases the amount of the allowance ().
Minimum maternity size
As you know, the minimum size of maternity is directly dependent on 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 \u003d 370.85 rubles.
Do not forget that earlier, in 2018, the minimum wage was changed several times and amounted to: from January 1 to April 30, 2018 - 9,489 rubles., And from May 1 to December 31, 2018 - 11,163 rubles.
The minimum maternity leave is set for those who do not have insurance coverage for up to 6 months, who had earnings below the minimum or had no earnings in the billing period.
Now let's calculate the minimum maternity allowance from February 2019:
- with a sick leave of 140 days: 370.85 rubles. × 140 days \u003d 51,919 rubles .;
- with a sick leave of 156 days: 370.85 rubles. × 156 days \u003d 57 852.60 rubles .;
- with a sick leave duration of 194 days: 370.85 rubles. × 194 days \u003d 71,944.90 rubles.
Do I need to recount benefits up to 1.5 years?
This question can be answered unequivocally - no. The general rule is: a childcare allowance for children under 1.5 years of age is assigned once and only on the date the vacation begins.
The allowance will need to be re-calculated if, after February 1, 2019, the employee left the childcare leave for at least one day and then went on vacation again. This time she will leave with a new calculation.
Child Care Benefit Plans
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 a child reaches the age of 1.5 years receive a monthly payment of 50 rubles.
Officials believe that the allowance should not just be increased - it should be targeted, that is, paid to those who need it.
Also, according to Medvedev, the issue of increasing the period of maternity leave included in the length of service from 1.5 to 3 years is in need of additional discussion. First of all, you need to weigh the financial and social aspects of this idea, he said.
Maternity capital in 2019
The size of the maternal capital for the second child this year has not changed and amounted to 453,026 rubles. The last certificate increase took place over 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 the federal program itself will operate at least until the end of 2021.
What changed:
- Signed, which changed the time period for the Pension Fund to make a decision on the issuance of a certificate - from 1 month to 15 days.
- Earlier, maternal capital was allowed to spend on a child's preschool education, that is, now there is no need to wait until he turns three years old. And for the second child born after January 1, 2018, it is allowed to issue a payment of a monthly cash benefit from maternity capital.
The other day, Prime Minister Dmitry Medvedev approved the initiative on the use of maternity capital for the construction of a residential building for permanent residence on a summer cottage (that is, it should be a capital building). According to him, it is necessary to change the relevant standards and allow the expenditure of maternal capital for these purposes.
Maternity calculator
It is easy and free to calculate the amount of payments using a special maternity calculator. Just enter the data from the sick leave sheet or information about the child and the duration of the vacation, indicate the employee’s earnings for the last two years (or previous years when changing years) and find out the amount of benefits. If there is a district coefficient, do not forget to mark it in the maternity calculator.
The minimum pension in Moscow has increased. The size of payments and benefits for veterans of the Great Patriotic War, disabled people, large families, orphans and other privileged categories of citizens also increased.
In 2017, the city authorities decided to unprecedented increase in the amount of payments and benefits to Muscovites. A minimum pension of 17,500 rubles was established. City payments to veterans and invalids of the Great Patriotic War doubled. Benefits for large families and low-income families and other preferential 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 to provide benefits for utility bills to more than four million citizens.
In addition, it was in 2017 that it was announced that the list of social services and benefits for Muscovites in need would be expanded. Over 3.8 million residents of the city received the right to free travel. Increased benefits and payments to Muscovites will begin to accrue from the beginning of this year. In 2018, all citizens who are entitled to benefits and social services will be able to fully realize it.
In total, more than 430 billion rubles were planned for social support of Moscow residents in 2018 (in 2017, more than 390 billion were determined for this). An important achievement in the field of social services was the conversion of services to electronic form. Already 26 public services in the field of social protection can be obtained without leaving home, and nine of them are available exclusively online. In the future, the list of electronic services will continue to replenish.
What help is provided to pensioners
Since January 1, 2018, Moscow pension benefits have increased by three thousand rubles. Thus, the minimum pension increased from 14,500 to 17,500 rubles per month. The increase will affect about 1.4 million pensioners. Another 43 thousand unemployed citizens of retirement age city supplement is charged for the first time. Monthly payments to veterans of the Great Patriotic War and home front workers, labor veterans, people affected by political repression, and cavaliers of a number of state awards doubled. Also, annual monetary “gifts” to families-anniversaries have grown: the amount of payment 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, the 60th anniversary and so on have doubled and even more. In addition, over 110 thousand lonely non-working pensioners aged 70-80 can take advantage of the 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 launched the program "City of Longevity." Thanks to it, elderly citizens can attend various hobby groups, dance groups, excursions, play sports and gain new knowledge. Today, more than 500 schools for pensioners are open, where they teach the basics of a healthy lifestyle, safety, self-defense, and are taught to cope with chronic diseases, such as diabetes. They are already visited by about 60 thousand people.
On November 1, 2017, another educational project was launched in the city - “Silver University”. Classes are organized with the participation of Moscow City Pedagogical University and are held both on the basis of educational institutions and territorial social services centers. Lectures at the university are teachers of the Moscow State Pedagogical University, school teachers, student volunteers and other specialists involved. Here you can learn the basics of computer, financial, legal literacy, learn foreign languages, get the profession of nanny and landscapers in urban areas. So far, there are almost three times more people willing to go to university than study places. Therefore, in the new year, the project will be expanded.
For elderly people with limited mobility who, due to health reasons, cannot leave the apartment, the Sanatorium at Home is operating in Moscow. If some of the patients need urgent help, the employees of the Mobile Social Service, which was created at the city social protection centers, are ready to come to the rescue. Social workers will bring food, call a doctor, or help take medicine. Guests of the home "sanatorium" are also provided with the services of a nurse. The program participants are over five thousand people, including pensioners, veterans and invalids of the Great Patriotic War.
What will support large and low-income families
Since 2018, payments to families with children in need 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 older than three years - four thousand rubles (before that there were two - three thousand, depending on the age of the child). For single mothers and families where one of the parents evades child support, payments for a child up to three years from three to five thousand will grow to 15 thousand rubles a month.
In addition to financial assistance, more than 10 thousand children from low-income families will receive trips to camps and sanatoriums, as well as free meals at school. In addition, in social protection centers you can get products and product certificates, as well as certificates for the purchase of clothes, shoes and children's goods and certificates for providing durable goods, which can be used in metropolitan stores.
Since this year, monthly compensation payments have doubled in connection with an increase in the cost of living (up to 1,200 rubles for families with three to four children and up to 1,500 for five or more) and payments for the purchase of children's goods. In addition, large families will continue to be provided with free travel in public transport (for children and one of the parents), free parking and kindergarten places, meals at the school, benefits for visiting museums, sports and cultural events, as well as free tickets to the zoo.
All Moscow families with children receive material support from the city. In addition to the federal allowance, Muscovite parents are once paid another 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 years old, they will be paid five times the minimum subsistence level (seven times the second, 10 times the third and subsequent). Traditionally, dairy kitchens operating in the outpatient clinics of the capital remain an excellent help for families with small children.
Thanks to social support, every year in Moscow there are more large families. Now the city provides financial 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 expect
Starting January 1, 2018, the allowance for parents raising children with disabilities will amount to 12 thousand rubles (instead of six thousand). Also, a new allowance is introduced for these families - the 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 accident at the Chernobyl nuclear power plant are provided with 50 percent discounts on utility bills.
Since January 2016, due to changes in federal law, people have been forced to fully pay for water, electricity and heating, which were spent in excess of the standards. However, the city authorities restored the benefits, now the townspeople again pay only 50 percent of the bill for the entire communal apartment, regardless of consumption standards. In addition to traditional financial support for people with disabilities (travel benefits, utility bills, rehabilitation tools, etc.), the city’s infrastructure is being actively adapted for them.
Since 2014, more than 25 thousand social certificates worth more than 110 million rubles have been issued to Moscow invalids. Thanks to them, Muscovites in need of help were able to purchase medical multi-functional electric beds, bedside tables, steps and boards for the bath, chairs for the bath and shower, as well as other necessary goods. In 2016 alone, almost 270 thousand people received technical rehabilitation equipment and prosthetic and orthopedic products, and more than 55 thousand Muscovites with disabilities rendered assistance 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 guardians
The city continues to support those who take their children without parents into the family. In 2017, in the capital, payments to foster parents, guardian families, guardians, and foster carers increased 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 health status. Also, Moscow social services provide training and support for foster families. There are 57 foster parents schools and 54 organizations in the capital that support families raising orphans.
Over the past four years, Moscow families who have brought up at least five orphans, of which three children are over 10 years old and (or) are disabled, receive housing under a gratuitous use agreement. After 10 years, foster parents who conscientiously and continuously performed the duties of raising orphans are provided with an apartment under a social contract of employment or ownership.
At present, 92 percent of all orphans are brought up in families, and only 8 percent in social institutions. And eight years ago, this ratio was 74 percent to 26 percent. In 2018, all social work aimed at supporting orphans and the search for suitable families, guardians and foster carers for them will continue.
So the 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, maternity, child care have changed and what are the maximum benefits in 2017.
Recall that the calculation of benefits for temporary disability, maternity, child care is based on the following regulatory documents:
- Federal Law of December 29, 2006 No. 255-ФЗ “On Compulsory Social Insurance for Temporary Disability and in Connection with Maternity" (hereinafter - Federal Law No. 255-ФЗ);
- Federal Law of May 19, 1995 No. 81-ФЗ “On State Benefits for Citizens with Children” (hereinafter - Federal Law No. 81-ФЗ);
- Provisions on the features of the procedure for calculating temporary disability benefits, maternity benefits, monthly childcare benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375 (hereinafter - Regulation No. 375).
- billing period;
- limit amount of payments;
- the number of calendar days in the billing period;
- maximum average daily earnings;
- maximum allowance.
Billing period
According to Part 1 of Art. 14 of Federal Law No. 255-FZ, maternity allowance, monthly maternity allowance are calculated based on the average earnings of the insured person calculated for two calendar years preceding the year of maternity leave, maternity leave. Thus, if the insured event occurred in 2017, the calculation period will be 2015 and 2016.It should be borne in mind that if in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the aforementioned years, the insured person was on maternity leave and (or) maternity 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 benefit (Clause 11 Paul burning number 375).
Note:
The calendar years used to calculate the average earnings for calculating benefits can be replaced not 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 maternity and / or maternity leave. Such clarifications are presented in letters of the FSS of the Russian Federation dated November 30, 2015 No. 02‑09‑11 / 15‑23247, and the Ministry of Labor of the Russian Federation dated December 9, 2015 No. 17-1 / OOG-1755.
Based on the above provisions of the legislation and explanations of the FSS employees, the following conclusions can be drawn. If the insured event occurred in 2017, but the insured person:
- was on maternity leave and (or) maternity leave in 2015 - 2016, these years can only be replaced for 2013 - 2014;
- fully (in 2014 and 2015) and partially (in 2016 and 2013) was on maternity leave and maternity 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 calculation period (730 or 731 if the year was a leap year) for calculating maternity allowance and monthly childcare allowance maternity leave, maternity leave, in some cases - periods of exemption from work with full or partial retention of wages, if insurance premiums were not charged on it (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 partially worked until November 2012, the billing period at the request of the insured person can 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 benefit will be larger;
- in 2016, 2015 was on maternity leave and maternity leave, worked in 2014, and in 2013 and 2012 was also on maternity leave and maternity leave, the estimated period upon application of the insured faces can 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 - the right of the insured person, and not the obligation. In addition, the replacement of the years of the billing period is carried out only subject to an increase in the amount of benefits.
The maximum amount of earnings for calculating benefits
As already mentioned, benefits are calculated on the basis of average earnings. Moreover, according to Part 2 of Art. 14 of Federal Law No. 255-ФЗ in average earnings, on the basis of which benefits for temporary disability, maternity leave, a monthly allowance for child care are calculated, all types of payments and other benefits for the benefit of the insured person for which insurance contributions are accrued in FSS in accordance with Federal Law No. 212-FZ (for the period through December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (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 by the rules of Federal Law No. 212-ФЗ (for the period through December 31, 2016 inclusive) and (or) the norms of the Russian legislation on taxes and fees (starting from January 1 2017) for the relevant calendar year, the maximum size of the base for calculating insurance premiums in the Social Insurance Fund (Part 3.2 of Article 14 of Federal Law No. 255-FZ).Thus, if temporary disability, maternity or childcare leave occurred in 2017, the calculation period will include 2015 and 2016. Concerning maximum amount of earnings taken into account when calculating the above benefits, will amount to 1,388,000 rubles. (670,000 + 718,000), where:
Note:On 01.01.2017, Decree of the Government of the Russian Federation No. 1255 entered into force, which states that the limit for calculating insurance premiums in the Social Insurance Fund for temporary incapacity for work and in connection with motherhood for each individual amounts to not more than 755,000 rubles.
The number of calendar days in the billing period
Disability Allowance. In accordance with Part 3 of Art. 14 of Federal Law No. 255-FZ, the average daily wage for calculating temporary disability benefits is determined by dividing the amount of accrued earnings for the period specified in paragraph 1 of this article by 730. Therefore, when calculating this allowance, the number of days in the billing period is always the same and equal to 730.Maternity allowance, monthly maternity allowance. According to Part 3.1 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating the above benefits is determined by dividing the amount of accrued earnings for the period specified in paragraph 1 of this article by the number of calendar days in this period, with the exception of calendar days attributable to:
- for periods of temporary disability, maternity leave, maternity leave;
- for the period of the employee’s exemption 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 in accordance with Federal Law No. 212-FZ (for the period through December 31, 2016 inclusive) were not charged for the retained wages for this period 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 when replacing calendar years (calendar year) stipulated by law with a leap year (leap years).
Maximum Average Daily Earnings
Part 3.3 of Art. 14 of Federal Law No. 255-ФЗ provides: the average daily wage for calculating the maternity allowance, the monthly maternity allowance, determined in accordance with paragraph 3.1 of this article, may not exceed the value calculated by dividing the limit values \u200b\u200bby 730 the basis for calculating insurance contributions to the Social Insurance Fund established in accordance with the rules of Federal Law No. 212-ФЗ (for the period through December 31, 2016 inclusive) and (or) the norms of the legislation of the Russian Federation on taxes and fees (from January 1, 2017) on two calendars the year preceding the year of the onset of maternity leave, childcare leave.In this way, maximum average daily earnings for calculating benefitsin 2017 will amount to 1,901.37 rubles. (1 388 000 rub. / 730 cal. Days).
Maximum allowance
Maternity allowance. Part 1 of Art. 10 of Federal Law No. 255-ФЗ, it is established that the maternity benefit is paid to the insured woman for a total period of maternity leave of 70 (in the case of multiple pregnancy - 84) calendar days before delivery and 70 (in the case of complicated birth - 86 , at the birth of two or more children - 110) calendar days after childbirth. Moreover, 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 maternity allowancein 2017 will be:
- with normal childbirth - 266 191.80 rubles. (1 901.37 rub. X 140 cal. Days x 100%);
- with multiple pregnancy - 368 865.78 rubles. (1 901.37 rub. X 194 cal. Days x 100%);
- with complicated births - 296 613.72 rubles. (1 901.37 rub. X 156 cal. Days x 100%).
Note:
Indexation of the minimum monthly allowance for child care, which should be carried out on the basis of Art. 4.2 Federal Law No. 81-ФЗ, since January 1, 2017 was not, since the legislators did not provide for the coefficient of such indexation. However, this allowance should be indexed from February 1, 2017, taking into account the consumer price index 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 indexation of payments, benefits and compensations”) the minimum monthly allowances for child care 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.
So, from 01.07.2016 the situation has changed. From this date, the minimum wage is equal to 7,500 rubles. Therefore, the allowance for caring for the first child cannot be less than 3,000 rubles. (7 500 rub. X 40%). Accordingly, from July 1, 2016, in connection with the increase in the minimum wage, the minimum amount of the allowance for caring for the first child was also 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-ФЗ average earnings, on the basis of which maternity and childbirth allowances, a monthly childcare allowance, are calculated equal to the minimum wage established by federal law on the day of the insured event if:- the insured person in the periods specified in paragraph 1 of this article did not have earnings;
- the average earnings calculated for these periods, calculated for the full calendar month below the minimum wage, established by federal law on the day the insured event occurs.
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. (7 500 rub. X 24 months / 730 cal. Days).
In conclusion, once again we draw your attention to the main changes that must be taken into account when calculating benefits in 2017:
- settlement period - from 01/01/2015 to 12/31/2016;
- 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 wage for calculating benefits based on the minimum wage is 246.57 rubles.
from it days. In this regard, the number of actual days may be equal to 730, 731 or 732, depending on whether there were (were) a leap year (leap years) in the billing period.
Federal Law of July 24, 2009 No. 212-ФЗ “On Insurance Contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund for Mandatory Medical 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”.
Decree of the Government of the Russian Federation of November 29, 2016 No. 1255 “On the maximum size of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and 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 already assigned benefits? Has the minimum amount of childcare benefits increased? What are the maternity benefits? With such questions, the employee is quite addressed to the personnel department (despite the fact that accounting is usually involved in calculating benefits). Therefore, we will consider the changes in the sizes of children's allowances from July 2017 in more detail, we also provide a convenient table with new amounts of children's allowances.
What benefits are considered "children's"
- allowance for registration in early pregnancy;
- one-time allowance at birth;
- monthly allowance for childcare up to 1.5 years;
- maternity allowance (“maternity”).
At the same time, we note that in some regions of the Russian Federation a pilot project of the Social Insurance Fund is underway to pay benefits directly from the fund’s budget. FSS units in the experimental regions themselves accrue and pay "children's" benefits to employees.
If the organization or the individual entrepreneur has employees for whom he is obliged to pay "children's" benefits, then the employer should know the amount of benefits, including the amount of children's benefits from July 1, 2017. So, let's talk about sizes that have repeatedly changed (including being indexed) this year.
Benefit amounts in January 2017
There has been no indexation of “children's” benefits since January 1, 2017. Therefore, in January 2017, employers should have paid “children's” benefits to employees in the same amount as in 2016. We give in the table the sizes of benefits, which are determined by law in fixed amounts and are subject to annual indexation:
The size of children's benefits in January 2017 | |
---|---|
Allowance | Size in January 2017 |
581.73 r. | |
15 512.65 p. | |
Care for the first child - 3000 p. | |
Caring for a second child - 5,817.24 p. |
February 2017 indexation
As we have already said, the “children's” allowances listed in the table are subject to annual indexation. Moreover, the maternity allowance (“maternity” allowance) is not subject to state indexation.
In 2017, lawmakers provided for an indexation of 1.54% from February 1, 2017 (Decree of the Government of the Russian Federation of January 26, 2017 No. 88). In this regard, the size of "children's" benefits since February increased. Here are the indexed sizes:
The sizes of children's allowances from February 1, 2017 | |
---|---|
Allowance | Size in January 2017 |
Early Pregnancy Allowance | 613, 14 p. (581.73 r. X 1,054) |
One-time birth allowance | 16 350, 33 p. (15 512.65 p. X 1,054) |
Minimum allowance for childcare up to 1.5 years | Care for the first child - 3065.69 p. (2,908.62 p. 1,054) |
Caring for a second child - 6131, 37 p. (5,817.24 p. X 1,054) |
District odds
In districts and localities where district wage coefficients are set, “children's” benefits (both in January 2017 and February 1, 2017) will be higher — they need to be further increased by an increase in the coefficient (Article 5 of Law No. 81 -FZ).
Children's benefits since July 1, 2017
Since July 1, 2017, the minimum wage has increased to 7800 rubles. But did such an increase affect the size of child benefits from July 1, 2017? We will dwell on this in more detail.
Maternity allowance
The new minimum wage (7800 p.) 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 benefits was six months.
What is a 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, for example, in July 2017, then the calculation period will be 2015-2016.
The new minimum maternity allowance
Immediately we consider it appropriate to recall that the employee who is assigned the 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 replace the years while observing 3 conditions:
- a woman wants to change the years in which she was on maternity leave or on maternity 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);
- according to the results of the replacement of years, the size of the benefit will become larger.
But if there is no right to replace the years, then the accountant will need to calculate the maternity allowance from the minimum wage - in the minimum amount. In such a situation, it is required to determine the minimum average daily earnings by the following formula:
Minimum daily average earnings \u003d 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 average daily earnings:
An example of calculating maternity allowance from July 2017
A.V. Nikolaev wants to go on maternity leave from July 28, 2017. Settlement period - from January 1, 2015 to December 31, 2016. There was no earnings in the billing period. Insurance experience - 7 months. The district coefficient is not applicable. The minimum average daily earnings is 256.438356 rubles. (7800 p. × 24 months) / 730. Daily allowance - 256.438356 rubles. (256.438356 p. × 100%). As a result, the amount of allowance A.The. Nikolaev 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 p. × 140 days).
Recall that maternity leave is a statutory paid period of 140, 156 or 194 days, which every woman is entitled to have a baby 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 rub. × 24 months / 730). This value is used for further calculation of benefits, if it turned out to be greater than the actual average daily earnings of the employee. The minimum maternity benefits until June 30, 2017 were as follows:
- 34 520.55 p. (246.575342 p. × 140 days) - in the general case;
- 47 835.62 p. (246.575342 p. X 194 days) - with multiple pregnancy;
- 38,465.75 p. (246.575342 p. X 156 days) - with complicated births.
Starting July 1, 2017, the minimum amount of maternity benefits must be calculated from the new minimum average daily earnings of 256.438356 rubles. Here are the new values \u200b\u200bof the minimum maternity benefits from July 1, 2017 for different duration of leave:
- 35 901.37 p. (256,438356 × 140 days) - in the general case;
- 49 749.04 p. (256,438356 x 194 days) - with multiple pregnancy;
- 40 004.38 p. (256,438356 x 156 days) - with complicated births.
Compare the minimum values \u200b\u200bof maternity benefits from the last minimum wage in the table:
If the experience is less than 6 months
By the beginning of maternity leave, 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 leave for the full calendar month should not exceed the minimum wage (part 3 of article 11 of Federal law dated December 29, 2006 No. 255-FZ). In areas with district coefficients - in the amount not exceeding the minimum wage, taking into account such coefficients.
When calculating maternity allowance for work less than six months, the minimum wage should be used, valid 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 benefit in June, you need to rely on minimum wage in the amount of 7500 rubles, and in July, August, September and October - 7800 rubles. The maximum daily allowance for each month, the accountant needs to calculate the following formula:
How to calculate the minimum benefit for experience less than 6 months
Maximum daily allowance for work less than 6 months \u003d minimum wage effective in the month of vacation / number of calendar days in the month of the decree
Accordingly, if we say, say, about maternity leave in July 2017, then the maximum daily allowance for this month will be 251.6129 rubles. (7800 p. / 31 days), since in July 2017 - 31 calendar days. Here is an example of calculating benefits in a similar situation.
Calculation example with experience less than 6 months
L.S. Sadovskaya from June 21, 2017 goes on maternity leave. 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 district coefficient is not applicable.
We determine the average daily wage from the minimum wage, which was applied at the beginning of maternity leave (that is, in June). The average daily earnings will be 246.58 p. (7500 p. × 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 p. / 30 calendar days);
- july, August and October - 251.6129 p. (7800 p. / 31 calendar days);
- september and November - 260 p. (7800 p. / 30 calendar days).
Now compare the size of 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 p.< 250 р.;
- 246.58 p.< 251,6129 р.;
- 246.58 p.< 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 size of the allowance L.S. Sadovskaya for 140 calendar days of the decree will amount to 34 520.54 p. (246.58 p. × 140 days), where 140 days is the length of maternity leave.
Maximum maternity sizes
As for the maximum sizes of maternity benefits, they have not changed since July 1, 2017, since the maximum size of the minimum wage is not affected in any way. To calculate the maximum amount of maternity leave from 2017, you must take into account the maximum amount of average daily earnings. It is considered according to the formula, which takes into account not the minimum wage, but the maximum values \u200b\u200bof the base for calculating insurance premiums in the Social Insurance Fund for the settlement period.
In 2015, the maximum base value was 670,000 rubles. (Decree of the Government of the Russian Federation of 04.12.14 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 accounted for as 1901.37 p. (670,000 p. + 718,000 p.) / 730. Accordingly, as can be seen from the table below, the maximum limits from July 1, 2017, remained at the same levels.
Childcare allowance from July 1, 2017
The employer must pay the child care 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, Article 11.2 of Federal Law dated December 29, 2006 No. 255-ФЗ).
The minimum care allowance has become greater
The minimum basic amount of the childcare allowance is established by Part 1 of Article 15 of the Law of May 19, 1995 No. 81-FZ and is:
- when caring for the first child - 1500 p. per month;
- when caring for the second and subsequent children - 3000 p. per month.
These amounts are indexed annually by an appropriate ratio. Considering all indexation coefficients as of February 1, 2017, the minimum childcare benefits were as follows:
- 3065.69 p. - for the first child;
- 6131, 37 p. - on the second and subsequent children.
However, due to an increase in the minimum wage, the minimum amount of child support will become larger 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, the new value should only be used if care leave began on July 1, 2017 or later. At the same time, the “minimal” for caring for the second and subsequent children does not change. It remains in the amount of 6,131 rubles on and after July 1.
![](https://i0.wp.com/blogkadrovika.ru/wp-content/uploads/min-posobie-po-uhody-s-1-iylia-2017.png)
Maximum care allowance has not changed
The maximum amount of childcare allowance is not limited. However, the average daily earnings are limited based on which this benefit is calculated.
It has been established that the average daily earnings for calculating benefits cannot be greater than the sum of the maximum base for calculating insurance premiums for two years preceding the year of parental leave divided by 730 (part 3.3 of article 14 of Law No. 255-ФЗ ) Therefore, to calculate the maximum amount of average daily earnings apply the formula:
The maximum value of average daily earnings \u003d the sum of the limit values \u200b\u200bof the base for assessing FSS contributions for the previous two years / 730
Consequently, if a woman’s vacation begins in 2017, then the calculations should take the values \u200b\u200bof the base limits for assessing contributions to the Social Insurance Fund for 2015 and 2016
Taking into account the indicated values \u200b\u200bon 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 p. + 718,000 p.) / 730. That is, in the calculations the exact same principle is applied as in determining the maximum maternity allowance.
Now we calculate the maximum average earnings for the whole month. For these purposes, we 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 p. (1901.37 p. × 30.4).
The size of the monthly allowance for caring for a child under 1.5 years of age 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 the monthly allowance per child will be 23,120.66 rubles. (57,801.64 p. × 40%). This maximum amount of childcare allowance applies throughout 2017. And, as can be seen, the increase in the minimum wage from July 1, 2017 simply could not affect it
Recalculation of children's allowances
If the right to leave to care 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 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).
Sizes of benefits since July 1: summary table
So, we have shown by examples how changes in the minimum wage have affected the size of children's allowances since July 1, 2017. However, some "children's" benefits in connection with the increase in the minimum wage have not changed. To make it easier for the personnel officer to navigate in the amount of benefits in 2017, we summarized the final values \u200b\u200bof the “children's” benefits in a single table. You can apply its code for advice to the personnel department to contact employees. You can also transfer it to the accounting department.
Children's allowances from July 1 | |||
---|---|---|---|
Allowance | From January 1, 2017 | From February 1, 2017a | from July 1, 2017 |
Early Pregnancy Allowance | 581.73 r. | 613, 14 p. | 613, 14 p. |
One-time birth allowance | 15 512.65 p. | 16 350, 33 p. | 16 350, 33 p. |
Minimum monthly childcare benefit up to 1.5 years | taking care of the first child - 3000 r .; care for the second and subsequent children 5,817.24 p. | taking care of the first child - 3065.69 p.; | care for the first child - 3120 p .; care for the second and subsequent children - 6131.37 p. |
Maximum size for child care | 23 120.66 p. | ||
Minimum maternity allowance | | 34 520.55 p.- in the general case; 47 835.62 p. - with multiple pregnancy; 38,465.75 p. - with complicated birth. | 35 901.37 p. - in the general case; 49 749.04 p. - with multiple pregnancy; 40 004.38 p. - with complicated birth. |
Maximum maternity allowance | 266 191.8 p. (1901.37 R. p. × 140 days) - in the general case; 368 865.78 p. (1901.37 p. × 194 days) - with multiple pregnancy; 296 613.72 p. (1901.37 p. × 156 days) - with complicated births. |