Benefit calculator up to 1.5 years. How to calculate childcare benefits
Childcare allowance is a guaranteed monthly social benefit provided to a person who has taken leave to care for a child under one and a half year old. The fact of payment does not depend on the availability of official work; it is provided to both unemployed and working people. In the article we will tell about the calculation of the allowance for caring for a child under 1.5 years old, give specific examples.
The amount of benefits and the place of receipt for different categories of citizens will vary. Employed persons receive social benefits at the place of performance of work functions, all the others - in the social protection department, serving the territory of residence of the minor and raising him.
Who benefits up to 1.5 years
The person making the allowance must make sure that the following conditions are met at the same time:
- The recipient must be insured in the FSS;
- The person must take parental leave.
Documents required for registration
The payment is assigned upon receipt of a set of documents from the applicant for benefits, including:
- Certificate issued by the registry office upon registration of the fact of birth;
- A statement of desire to receive social benefits for the specified child;
- If the child is not the first, then the provision of a certificate for previously born is required;
- When part-time, you also need a certificate of non-assignment of benefits at the place of part-time;
- Certificate of earnings from previous jobs, if in the last 2 years the applicant for benefits has performed labor functions in other organizations and received income there. The document is necessary for the correct calculation of the amount of benefits;
- A certificate from the company where the other parent works about not assigning him the benefit in question and not providing leave for the child. If the other parent is not employed, the certificate must be obtained in social protection.
The last document is necessary to exclude the dual purpose of social benefits for one child. Read also the article: → “”. If the child is the second in a row, then you need to confirm this with the help of the previous birth certificate. If the first child died, then a death certificate from the registry office is attached.
The application is provided in the original, all other documents in the form of certified copies.
Benefit up to 1.5 years for working and non-working persons
The amount of payment depends on the destination of the benefit. If the recipient officially works, then the employer's accounting department calculates based on the employee's real income. If the recipient does not have a job, then the allowance is assigned to the employment center in the minimum amount. Minimum benefits are regularly indexed. Actual sizes of minimum payments in rubles are given in the table:
Feb 01 2016 year | Feb 01 2017 year | |
1st child | 2908 rub. 62 cop. | 3065 rub. 69 kopecks |
2-1 child | 5817 rub. 24 kopecks | 6131 rub. 37 kopecks |
The increasing coefficient established in the region increases the minimum possible child support.
Features of the appointment of single mother benefits
The amount of payment and the procedure for calculating it for a mother caring for a child alone is similar to the procedure established for full families. No special conditions are provided. Some regions provide additional monthly or one-time payments for single mothers.
Guidelines for calculating benefits
You must adhere to the following sequence of actions:
- Determination of the period for settlements (2 calendar years before the year of the occurrence of the event requiring the payment of social benefits);
- Summing employee’s income over the time period recognized as settlement (all income with social contributions deduction);
- Calculation of the number of settlement days that are taken into account in calculating the allowance (unaccounted periods are taken from the total number of days in a year, including sick days, maternity leave, leave for the previous child, discharge from duties with the preservation of earnings without social contributions);
- Comparison of income for each year with the established limit bases for social contributions (if income exceeds, then part of it limited by the limit base is taken into account);
- Calculation of earnings on average for 1 day, based on the values \u200b\u200bobtained in paragraphs. 2 and 3;
- Comparison of the value of paragraph 4 with the lowest possible value - the average earnings for 1 day, calculated according to the minimum wage;
- Comparison of the value from claim 4 with the maximum possible value determined by the established limit bases.
The minimum daily earnings are calculated:
Min. \u003d Minimum wage at the beginning of the vacation * 24m. / 730 (731) days
Minimum wage by years:
- 7500 rub. - from July 01, 2016;
- 7800 rub. - from July 01, 2017
Accordingly, the minimum amount of earnings for 1 day:
- RUB 246.58 - if the calculation is carried out in the period from July 1, 2016. until June 30, 2017;
- $ 256.44 - if the calculation is carried out in the period from July 01, 2017.
The maximum daily earnings are considered:
Max Avg. \u003d the sum of limit bases for social contributions for 2 settlement years / 730 (731) days.
Sizes of limit bases by years:
- 624,000 rub. - for 2014;
- 670,000 rub. - for 2015;
- 718 000 rub. - for 2016
Accordingly, the maximum earnings for 1 day are:
- $ 1772.60 - if the allowance is considered in 2016;
- RUB1,901.37 - if the allowance is considered in 2017.
Based on the results of the comparison, three situations are presented in the table:
Calculation example when daily earnings are greater than the minimum and less than the maximum
An employee from 02.16.2017 takes leave for a child, which is her first in a row.
Unaccounted periods:
- 2015 - hospital 20 days;
- 2016 - sick day 39d
Actual income:
- 2015 - 470000rub .;
- 2016 - 540000rub.
Calculation Procedure:
- Settlement period - 2015 and 2016;
- The amount of income \u003d 470000 + 540000 \u003d 1010000rub .;
- Number of days \u003d (365-20) + (366-39) \u003d 672 days;
- Wed. for 1 day \u003d 1010000/672 \u003d 1502.98 rubles.
- 1,502.98 more than the minimum allowed on 02/16/2017 (246.58 rubles);
- 1502.98 less than the maximum allowable on 02.16.2016 (1901.37 rubles);
- Benefit \u003d 1,502.98 * 30.4 * 40% \u003d 18,276.24 rubles.
Calculation example when the allowance is less than the minimum
An employee from 02.16.2017 makes a vacation for the 1st child. For 2015-2016 excluded periods were absent.
Actual income:
- 2015 - 50000 rub .;
- 2016 - 100000rub.
Wed. for 1 day in income \u003d (50,000 + 100,000) / 731 \u003d 205.21 rubles.< 246,58 руб.
Since earnings from real incomes are less than the minimum possible, the allowance will amount to 3065.69 rubles.
Calculation example when the allowance is greater than the maximum
An employee from 02.16.2017 makes a vacation for the 1st child. For 2015-2016 She worked for 672 days.
Actual income:
- 2015 - 820000rub .;
- 2016 - 780000rub.
Since incomes are more than the limit bases for social contributions established in the amount of 670,000 and 718,000 rubles. accordingly, incomes within these bases are taken into account.
- Wed. for 1 day, taking into account the limitation by marginal bases for social contributions \u003d (670,000 + 718,000) / 672 \u003d 2065.47 rubles. \u003e RUB 1901.37
- Benefit \u003d 1901.37 * 30.4 * 40% \u003d 23120.66 rubles.
The procedure for assigning benefits for twins
If twins are born, then the calculation procedure is carried out for each child. The calculation procedure is similar to that carried out at the birth of an only child (40% of the average earnings are assigned for each child, that is, in the amount of 80%). It is necessary to take into account which children are in a row - this is necessary to compare the amount of benefits received with the minimum values \u200b\u200b(for the 2nd child, the minimum threshold is higher than for the first).
The resulting total allowance for twins must satisfy 2 conditions:
- Must not be lower than the amount of minimum benefits;
- It should not be above 100% of average earnings.
For example, the allowance for the average monthly income per child is 5,000 rubles. For the first child, this value is more than the minimum acceptable, for the second - less, so the total allowance \u003d 5000 + 6131.37 \u003d 11131.37 rubles.
If you already have children, then the allowance for each child should be compared with the minimum value for the 2nd child. If the allowance received in the calculation is 5,000 rubles, then the total for two children \u003d 6,131.37 * 2 \u003d 12,262.74 rubles.
Childcare allowance for children under 1.5 years of age
- If a woman works, she takes out parental leave, and she is assigned benefits up to 1.5 years, accrued according to the standard rules described above.
- If a woman does not work, then the allowance is assigned to her in the employment center in the amount of 3065.69, if this is the first child, 6131.37 - if this is the second and subsequent (from February 01, 2017).
- If a person caring for a disabled child does not work, then she has the right to apply for a disabled child from childhood and receive 5500 rubles once a month. (if it is a parent, guardian, adoptive parent), 1200 rubles. (if it's a different person). These payments are established by Decree 175 as amended. from 12/31/2014.
Situation: Is it possible to replace calendar years with earlier ones to calculate childcare benefits if an employee took maternity leave from another employer? She got a job in the organization this year and goes on parental leave this year.
Yes you can. But only if certain conditions are met.
There are no restrictions on replacing one or both years in the billing period only with the periods when the employee worked for the last employer. However, several conditions must still be met. Namely:
- as a result of the replacement, the amount of the benefit should increase (part 1 of article 14 of the Law of December 29, 2006 No. 255-ФЗ and paragraph 11 of the regulation approved by the RF Government resolution of June 15, 2007 No. 375);
- the employee must present documents that confirm, firstly, the time when she was given maternity leave, and secondly, the amount of earnings in those years that will be replaced in the billing period.
If the first condition is clear, then the second is not so simple. Let me tell you.
In general, upon dismissal, the employee should have been issued a special certificate. She just confirms the amount of payments to the employee, as well as the periods when she was on maternity leave (paragraph 3 of part 2 of article 4.1 of the Law of December 29, 2006 No. 255-FZ, paragraph 1 of the Procedure set forth in Appendix 2 to the order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n).
However, a certificate is issued only for the last two years of work. The previous employer is not required to issue a certificate for earlier periods (paragraph 3 of part 2 of article 4.1 of the Law of December 29, 2006 No. 255-FZ). Without such a certificate for earlier periods, it will not be possible to obtain accurate information for the calculation.
What to do in this situation? Some of the necessary information can be obtained from the Pension Fund of the Russian Federation. As a result, you will be given information in a special form. But there will be only the total amount of the employee’s earnings. Information on those days that need to be excluded from the billing period is not provided in the form.
So it turns out that only the previous employer can become a full-fledged source of information necessary for calculating benefits. So, if an employee wants to reschedule years from the billing period, she will have to agree with him. If this succeeds, the former employer can provide her with the necessary information by supplementing the certificate for the last two years. To do this, he can add additional lines to the form. The procedure for its issuance, as set out in Appendix 2 to Order No. 182n of the Ministry of Labor of Russia dated April 30, 2013, does not prohibit this. This conclusion follows from the letter of the FSS of Russia dated July 24, 2013 No. 15-02-01 / 12-5174l.
An example of an employee submitting documents to calculate childcare benefits for children under 1.5 years of age. In the period preceding the year the parental leave began, the employee was on maternity leave with another employer
The employee of the organization E.V. Ivanova got a job at the enterprise in February 2016 and the same year went on parental leave. In 2015, she worked in another organization, where she received maternity leave.
The calculation period for calculating childcare benefits includes 2014 and 2015. However, in 2015, the employee was on maternity leave. Therefore, Ivanova asked to replace the year 2015 of the accounting period with 2013, which she fully worked out. Thus, the allowance for caring for a child up to 1.5 years old for an employee will be calculated on the basis of earnings for 2013 and 2014.
Since Ivanova quit her previous employer in 2016, upon dismissal, the previous employer gave her certificate of earnings for 2014 and 2015.
To replace the corresponding period (2015) with the previous calendar year (2013), Ivanova submitted the following documents to the organization:
- an application for the postponement of one year of the billing period (from 2015 to 2013);
- certificate of earnings from the previous place of work for 2013.
Ivanova previously submitted a certificate of earnings for 2014 and 2015 when applying for a job in February 2016.
It will only be necessary to recalculate the benefit if the interrupted parental leave begins next year. After all, then to calculate the benefit, you will need to take earnings for other years - the calculation period will shift.
In order to interrupt the parental leave, the employee writes a statement. When he decides to resume the interrupted vacation, the monthly allowance must be reappointed. The explanation is simple - you need to determine the amount of benefits at the time of the insured event. That is, when the parental leave is renewed.
So it turns out that if the vacation was resumed in the same year for which the allowance was already considered, then it is not necessary to determine its size again. And vice versa, if leave for caring for a child up to 1.5 years begins next year, then to calculate the benefit, you will need to take earnings for another period. Of course, if the employee does not write an application to postpone the billing period for the same years for which the allowance was previously considered. Then again, you won’t have to recount the allowance.
To make it clearer, we will analyze all three options using examples.
Childcare leave resumed next year
An employee since February 20, 2015 on maternity leave, but at the same time works on a part-time basis. The billing period is 2013 and 2014. On February 1, 2016, an employee interrupts parental leave and leaves on annual paid leave for 14 calendar days. Since February 15, 2016, parental leave has been resumed. The childcare allowance has been reappointed. At the same time, the calculation period changed for 2014 and 2015. Therefore, the allowance needs to be recounted.
The parental leave is renewed next year. The employee used the right to postpone the billing period to previous years.
An employee has been on parental leave since February 20, 2015, but at the same time works on a part-time basis. The billing period is 2013 and 2014. On February 1, 2016, an employee interrupts parental leave and leaves on annual paid leave for 14 calendar days. Since February 15, 2016, parental leave has been resumed. The childcare allowance has been reappointed. At the same time, the years preceding the year the vacation was resumed (2014 and 2015), the employee, for the purpose of calculating the allowance, asked to be replaced by 2013 and 2014. Since in the end the billing period has remained the same, there is no need to recalculate the allowance.
Child care leave renewed in the same year
An employee has been on parental leave since February 20, 2016, but at the same time works on a part-time basis. The billing period is 2014 and 2015. On April 1, 2016, an employee interrupts parental leave and leaves on annual paid leave for 14 calendar days. From April 15, 2016, parental leave is renewed. The childcare allowance has been reappointed. Since the billing period has remained the same - 2014 and 2015, the allowance does not need to be recounted.
All this follows from parts 1 and 3.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ and letters from the FSS of Russia dated July 14, 2014 No. 17-03-14 / 06-7836, dated January 11, 2013 No. 15 -03-18 / 12-169, Rostruda dated October 15, 2012 No. PG / 8139-6-1.
Please note that if the employee is on parental leave for more than one year, the allowance is necessary index.
Average earnings for calculating benefits
In the average earnings for the calculation of benefits include all payments and other fees from which contributions are paid to the FSS of Russia . This is provided for in paragraph 2 of Article 14 of the Law of December 29, 2006 No. 255-ФЗ, paragraph 2 of the Regulation approved by the Government of the Russian Federation of June 15, 2007 No. 375.
Payments for which contributions to the FSS of Russia are not charged, do not include in the average earnings of the calculation period. For example, such payments include hospital benefits and maternity benefits (Clause 1, Part 1, Article 9 of the Law of July 24, 2009 No. 212-FZ).
It is important to remember that the average earnings for each year of the calculation period can only be taken within the base for assessing contributions to the FSS of Russia. That is, no more than the following amounts:
- in 2015 - 670,000 rubles;
- in 2014 - 624,000 rubles;
- in 2013 - 568,000 rubles;
- in 2012 - 512,000 rubles;
- in 2011 - 463,000 rubles;
- in 2010 - 415,000 rubles.
This procedure is established by Part 3.2 of Article 14 of the Law of December 29, 2006 No. 255-FZ and part of Article 2 of the Law of December 8, 2010 No. 343-FZ.
Average daily earnings
After you have decided on the billing period and what amounts you need to consider, you can consider the average daily earnings. To do this, use the formula:
This procedure is established by paragraphs 3.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ.
After determining the average daily earnings of an employee, check to see if he exceeds the limit value. You can determine it by the following formula:
If the average daily earnings turn out to be more than the maximum, then for calculating the allowance it will be necessary to take exactly the limit value.
This procedure is established by paragraph 3.3 of Article 14 of the Law of December 29, 2006 No. 255-FZ.
An example of calculating the average daily earnings for calculating the allowance for childcare up to 1.5 years
An employee of the organization in 2016 goes on leave to care for a child up to 1.5 years. She will look after her grandson.
There are only 730 calendar days in the billing period. However, the accountant excluded the time when the employee was ill - 45 calendar days.
Average earnings amounted to:
- 630 000 rub. - for 2014;
- 620 000 rub. - for 2015.
The limit base for calculating insurance premiums in the FSS of Russia:
- 624 000 rub. - for 2014;
- 670 000 rub. - for 2015.
Given the maximum size of the base for insurance premiums in the FSS of Russia to calculate the average daily earnings, the accountant took into account:
- 624 000 rub. - for 2014 (630,000 rubles\u003e 624,000 rubles);
- 620 000 rub. - for 2015 (620,000 rubles.< 670 000 руб.).
$ 1816.06 ((624,000 rubles + 620,000 rubles): (730 days - 45 days)).
After that, the accountant determined the maximum value of the average daily earnings:
$ 1772.60 ((624,000 rubles + 670,000 rubles): 730 days).
Since the maximum value obtained is less than the calculated one (1816.06 rubles\u003e 1772.60 rubles), it was his accountant who used it when determining the allowance for caring for a child under 1.5 years of age.
Situation: Is it necessary to recount the monthly allowance if parental leave lasts more than a year? In the first year, the actual average daily earnings were more than the maximum amount, and in the next year it became less than this limit.
No, it doesn `t need.
Regardless of how the average daily income changes or its marginal value, the allowance must be paid based on the amounts that were determined at the time the employee went on vacation. It does not matter how many years the employee will care for the child. It will only be necessary to re-calculate the allowance when the vacation is interrupted and renewed as early as next year.
An example of determining average daily earnings for calculating childcare benefits. In the year of the start of the vacation, the actual average daily earnings exceeded the maximum amount, and next year it became less than the maximum
Secretary of the organization E.V. From September 2, 2015, Ivanova went on parental leave.
To calculate the childcare allowance, the accountant determined her actual average daily earnings based on earnings for the billing period (2013 and 2014). The actual average daily earnings amounted to 1700 rubles / day.
The maximum daily average earnings for these periods is:
US $ 16.99 / day ((568,000 rubles + 624,000 rubles): 730 days).
This value is greater than the maximum value (1700 rubles / day\u003e 1632.88 rubles / day).
Therefore, in 2015, the accountant accrued the monthly allowance for childcare based on the maximum amount of average daily earnings (1,632.88 rubles / day).
In 2016, the maximum average daily wage is already 1,772.60 rubles per day. This value is more than the actual average daily earnings of the employee (1772.60 rubles / day\u003e 1700 rubles / day).
Despite this, the accountant continues to charge the monthly childcare allowance in 2016 based on the maximum average daily wage set for 2015. That is 1632.88 rubles / day.
Please note that if the employee is on parental leave for more than one year, the allowance is necessaryindex .
According to Russian law, a person who is on maternity leave is charged a monthly allowance until the child reaches the age of 1.5 years.
In most cases, independent calculation of benefits is not required, since this task is the responsibility of the accounting department at the place of work.
General information on childcare allowance for children under 1.5 years old
The allowance is payable to all persons who actually care for the newborn, regardless of whether they have official earnings. The beginning of its payment falls on the beginning of parental leave:
- after graduation for employed citizens or persons insured in the Social Insurance Fund;
- after giving birth to.
The allowance ends immediately after the child is 1.5 years old. If a person leaves early for work, then the accrual of benefits ceases.
Unlike maternity, the beneficiary does not necessarily become the mother of the child (although this is most often the case), but also another relative who decided to go on parental leave: father, grandmother, grandfather or other relative, and also a guardian.
The accrual of benefits is regulated by Federal Law-81 of 1995 “On State Benefits for Citizens with Children”.
The child care allowance is not paid in a fixed amount, its value depends on a number of factors:
- the formalization of his face;
- number of children in a family;
- size for the years preceding the issue of vacation;
- region of residence of the person, etc.
Typically, the calculation of benefits is engaged in accounting. But often, parents want to plan the family budget in advance after the baby is born and therefore make independent calculations.
An independent calculation will allow you to verify the fairness of the accrued allowance and, if necessary, demand an additional payment from the employer or complain to the court.
Recently, the phrase “monthly allowance” has been removed from legislation. In fact, this means that the frequency of payment of benefits can be any: monthly or quarterly. Moreover, it is not allowed to pay the benefit less than once a quarter.
The minimum allowance in 2018
Before proceeding to independent calculations of benefits, it is necessary to take into account two most important indicators:
- childcare benefits;
- benefits.
The state has established a minimum amount of childcare allowance for children under 1.5 years of age. The employer is not entitled to pay less than this amount (or the Social Insurance Fund, if benefits are paid out of the fund). Some categories of citizens are entitled to apply for benefits only in the minimum amount guaranteed by the state.
The minimum allowance for child care is assigned to the following categories of citizens:
- Working citizens with low income or insufficient work experience (if their average monthly earnings for the previous two years turned out to be lower). This is true for people who receive a “gray salary” or even work informally.
- Non-working citizens for whom deductions to the FSS are not paid (including under a civil law contract).
- Individual entrepreneurs, notaries, lawyers, insured by the FSS on a voluntary basis.
- Full-time students.
- Dismissed in connection with the company while on maternity leave.
- Persons caring for a childif their parents were deprived.
The indicated categories of citizens receive a benefit in a fixed amount - in the form of a minimum benefit for the current year. The minimum allowance is regularly indexed in September, taking into account inflationary processes in the economy.
It also changes with an increase in the minimum wage, to which it is attached. But this is relevant only for those recipients of the benefit who applied for it after raising the minimum wage. For example, the minimum wage was increased in May 2018. If a woman applied for benefits in June, then she has the right to count on an increased amount of benefits. Whereas when applying for payment in April, she would have been entitled to a smaller allowance.
A woman can count onreview the size of the allowance when indexing it.
For example, if parental leave began in 2017 and continued in 2018, then from 2018 it will be paid taking into account indexation in a larger amount.
Recipients of the minimum allowance can rely on its indexation by the district coefficient (if such is established in the region of their residence). In particular, such coefficients are valid in regions with difficult climatic conditions. For employed citizens, the allowance is not indexed by a coefficient, since it is already taken into account in calculating average monthly earnings.
Starting February 1, 2018, the minimum childcare allowance is 3,142.33 rubles. It achieved such values \u200b\u200bby the results of the indexation by a coefficient of 1.032. At the beginning of 2018, the allowance was 3065.69 p.
After the second birth in the family, the amount of the benefit is paid in half. As of 2018, the minimum payment for the second and subsequent child is 6,284.65 rubles.
If at the time of issuing leave to care for the second child, the first one is not yet 1.5 years old, then the payments are summed up. After the first child is 1.5 years old, payments will continue in double (6,284.65 rubles).
If several babies were born at the same time in a family, then payments are added up. For example, when triplets appear, the minimum amount of childcare allowance will be 3142.33 p. + 6284.65 p. + 6284.65 p. \u003d 15711.63 p.
In May 2018, there was a recent increase in the minimum wage. As a result, payments for child care in the minimum amount amounted to 4465.20 p. on the first child and 8930.40 p. on the second. This minimum allowance is due to those who take a vacation in May.
Maximum allowance
Legislatively established and the maximum amount of childcare benefits. This indicator is relevant for officially employed persons receiving high official salaries.
The presence of such an indicator as “maximum allowance” is associated with features. Thus, childcare benefits are paid by the Social Insurance Fund. Every month, the employer makes contributions to the fund in the form of contributions for the employee until the amount of earnings reaches a certain limit.
The limit for the deduction of contributions to the FSS is annually revised upwards. The maximum amount of childcare benefits up to 1.5 years is proportionally increasing.
The limits for calculating insurance premiums were as follows:
- 2010 year - 415 thousand p .;
- 2011 - 463 thousand p .;
- 2012 - 512 thousand p .;
- 2013 - 568 thousand p .;
- 2014 - 624 thousand p .;
- 2015 - 670 thousand p .;
- 2016 - 718 thousand p .;
- 2017 - 755 thousand p.
A woman who goes on vacation in 2018 receives the calculation of the monthly childcare allowance, taking into account the limits in force in 2016-2017. Based on this, the limiting value that is involved in the calculations is 2017.81 p. (it is calculated as (718000 + 755000) / 730).
The maximum amount of childcare allowance is calculated as the maximum average daily wage * 30.4 * 40%. It turns out that the maximum benefit in 2018 will be 2017.81 * 30.4 * 0.4 \u003d 24536.57 rubles. For comparison: in 2017, the limit was 23,120.66 p.
In 2018, the right to receive maximum benefits belongs to a woman who received an average of 61,341.4 rubles in 2016-2017. monthly.
How are limits applied in practice? For instance, if a woman earned more than 755 thousand rubles in 2017, then only 755 thousand rubles will participate in the calculations., and the rest will not be taken into account.
When calculating benefits for two or more children, certain limits should also be considered. So, when calculating the monthly allowance for two children, the payments are summed up, while they can not exceed 100% of the average monthly income of a woman.
For example, triplets appeared in the family. A woman is entitled to 40% of her average monthly earnings for each child. The allowance for each child was 12,000 p. Based on this, a woman should receive a monthly amount of 36,000 p. But her average salary was 30,000 p. Consequently, the allowance will be paid to her in the amount of 100% of the average earnings, namely 30,000 p. monthly.
The procedure for calculating benefits for employed citizens
The allowance for employed citizens is paid in the amount of 40% of the average earnings.
The childcare allowance is calculated using the following formula: average daily earnings for the previous 2 calendar years before going on vacation * 30.4 (average number of days in a month) and * 0.4 (40% of average earnings).
The allowance that was assigned to the woman is not subject to recount after the beginning of the new calendar year. That is, for example, if she was assigned payments in the amount of 15 thousand rubles, then it will be this amount that she will receive until the end of the parental leave.
The exception in this case is one: if a woman interrupts her vacation and goes to work, and then draws up the allowance again. This will change the billing period, and the allowance may increase.
The most difficult moment in calculating benefits is the calculation of average daily earnings. The calculation procedure is contained in Art. 14 No. 255-ФЗ of 2006 “On compulsory insurance for temporary incapacity for work and in connection with motherhood”.
In this case, several nuances must be taken into account:
- For the calculation, all labor incomes of women are taken into account: the salary, . Earnings are taken into account complete without reducing the size of personal income tax.
- The amount of paid and benefits is excluded from the calculation.
- For calculations, all over 2 years are taken into account.that preceded going on vacation. For example, if a woman takes a vacation in 2018, then her income for 2016-2017 is taken into account.
- A woman has the right to change billing periods to determine the amount of the allowance if she was on maternity leave or maternity leave for at least one day in one or both billing periods. But you can replace the period only with 2 previous ones. For example, if parental leave is issued in 2018, and in 2016-2017. Since mother was on leave to care for her first child, 2014-2015 can be included in the calculations. It is important to note that replacing years is a right, not a duty, of a woman. She may not write an application for recalculation if this leads to a decrease in the amount of the allowance paid.
After determining the total amount of earnings, the obtained value is divided by the number of days in the two previous years: 730 or 731 days. In this case, the calculation period must be reduced by the following values:
- For the period of temporary disability (being on sick leave).
- For periods of release of the employee from the performance of his labor duties with full or partial preservation of earnings.
When the average daily earnings were calculated, it remains to multiply them by the average number of days (this is a fixed value - 30.4) and by a coefficient of 40%. The allowance is exempt from personal income tax and is paid to the woman in full.
To calculate the amount of the childcare allowance for it is necessary to multiply the calculated amount of the allowance by the number of days for which it is paid, and divide by the number of calendar days in a month. For example, a woman was awarded a benefit of 15,000 rubles. She took leave to care for a child from July 20. Considering that there is 31 days in July, the calculation will be as follows: (20,000 * 11/31) \u003d 7096.77 p.
Calculation of benefits using an online calculator
In order not to make independent calculations, you can use the online calculator for calculating benefits up to 1.5 years, which automates all calculations.
For self-calculation of benefits, the user must specify the following values:
- date of birth;
- billing period (from what date the child benefit will be calculated);
- number of children born;
- how many children were born to a mother before;
- district coefficient (if it is taken into account in earnings, then you need to check the corresponding box);
- rate;
- hours per week at full and incomplete rates;
- days excluded;
- settlement years.
Based on the specified parameters, the amount of earnings, average daily earnings, average monthly earnings, the amount of the monthly allowance and the total amount that will be paid for 1.5 years will be calculated.
Example of calculating a monthly allowance
Example 1 An employee takes out parental leave in July 2018. In this case, her earnings for 2016-2017 are taken into account. It amounted to 550 and 680 thousand rubles. respectively. In the periods under review, the woman was on sick leave for 36 days. The calculation of the average daily earnings will look like this: (550,000 + 680,000) / (730-36) \u003d 1772.33 p.
The childcare allowance will be calculated as follows: 1772.33 * 30.4 * 40% \u003d 21551.59 rubles.
The resulting value is greater than the minimum size and less than the maximum allowance. Therefore, the employee will receive 21551.59 p. monthly until the child is 1.5 years old.
We give another example, when the benefit received was less than the minimum.
Example 2 A woman takes out parental leave in June 2018. In 2016, a woman earned 88 thousand p., In 2017 - 115 thousand p. She was on sick leave for 5 days. Her average daily earnings amounted to 280 p. (88000 + 115000) / (730-5). With this in mind, the size of the benefit amounted to 280 * 30.4 * 40% \u003d 3404.8 p. This is less than the value of the benefit calculated by the minimum wage from May 2018. Accordingly, a woman will receive a monthly allowance in the amount of 4465.20 p.
What to do if benefit calculations do not match actual payments
A monthly childcare allowance is paid in the amount of 40% of the average monthly salary, but not less than the minimum amount. This is stated in Art. 11.2 FZ-255.
If the employer transfers the benefit in a smaller amount or pays it less than the established minimum, he violates the law. Indeed, in fact, the employer does not pay the benefit out of pocket: the FSS compensates him for the entire amount of the benefit paid. He has no legal basis for arbitrarily appropriating money for himself.
If the calculation of benefits does not coincide with the actual amount of payments that the employer makes, then the recipient of the benefit has the right to appeal against his actions. To protect his interests, he should apply to the FSS with a statement. It must be accompanied by documents on income received and payment documents that contain the amount of the transferred allowance.
After conducting a desk audit, a woman must fail, and the employer can be obliged to compensate for penalties for each day of delay in obligations.
In this way, monthly allowance for caring for a child under 1.5 years old is paid in the amount of 40% of the average monthly salary, namely for the two previous years. The amount of the assigned benefit cannot be less than the established minimum value for the current year and more than the maximum benefit calculated taking into account the limit for the transfer of insurance premiums.
After the last indexation in February 2018, the minimum allowance amounted to 3,142.33 rubles. on the first child and 6284.65 p. - on the second. The maximum allowance in 2018 was established 24536.57 p.
When determining the amount of the allowance, it is necessary to take into account the actually worked time, income for it, the number of children in the family, etc.
22.08.2019
For each full month of a child’s parental leave, the employee is entitled to receive a payment of 40% of the average earnings.
When going on maternity leave, the employee submits to the employer the necessary documents, including a certificate of earnings for 2 years, which will help to correctly calculate maternity. The rules and features of the calculation are set out in Law 255-FZ.
Increase in benefits from 1.5 to 3 years of the child to a living wage since 2020 -.
Rules and formulas for calculation
To calculate the maternity allowance of up to 1.5 years for a child, you first need to calculate the average daily earnings for the last 2 years, then compare it with the permissible limits, then calculate the amount of the allowance.
The formulas for the calculation are as follows:
Allowance up to 1.5 \u003d 40% * Average daily earnings * 30.4 (30.4 is the average monthly number of days).
Average daily earnings\u003d Income for 2 years / (Number of days in 2 years - Excluded periods).
In general, the calculus algorithm is as follows:
- The accountant sets the billing period and considers the number of calendar days in it.
- It is established whether there is a right to replace settlement years.
- Checks for excluded days.
- The total income for 2 years is considered.
- Calculates the average daily earnings.
- The resulting value is compared with the minimum and maximum.
- A monthly allowance is considered.
General rules and important nuances are set out in Article 14 of Law 255-FZ.
Billing period
The calculation is carried out for 2 calendar years preceding the year of registration of parental leave.
If in one or both years there are maternity days (for pregnancy or care), then such a year can be replaced with an earlier one that precedes the estimated period. .
A woman is not obliged to change years; replacing the billing period is possible only at her request and only subject to an increase in the size of the maternity payment from the replacement made.
To calculate the average daily earnings, the total number of calendar days of the calculation period is considered - 730 or 731 (if there was a leap year). In 2019, you need to take 730.
From 730 or 731 it is necessary to subtract days that are not taken into account in accordance with clause 3.1 of article 14 of Law 255-FZ.
Excluded Days
Excluded periods include the following:
- sick leave due to illness;
- maternity leave;
- parental leave (previous);
- exemption from work duties, provided that payments to the employee are retained, but contributions are not deducted from him.
The total number of days of excluded periods is considered, the obtained value is subtracted from 730 or 731.
Earnings for a monthly payment
The total income that can be taken into account for calculating the monthly benefit up to 1.5 years includes payments from which deduction of insurance contributions for motherhood:
- the salary;
- prizes
- material assistance from the employer (from the amount of more than 4000 rubles);
- severance pay (from the amount of more than three monthly earnings);
- vacation pay;
- compensation for non-vacation leave.
Those payments from which there were no social contributions are not taken into account:
- financial assistance from the employer within 4000 rubles;
- severance pay within three monthly earnings;
- maternity allowances;
- sick leave payments;
- compensation for travel, meals, housing.
An important point: for each year, you can take the amount of income that does not exceed the limit base for contributions to the All-Russian Exhibition of Mineral Resources:
- in 2017 - 755,000;
- in 2018 - 815,000.
Comparison with minimum and maximum size
The next step is to divide the total income by the number of days of the billing period. It turns out the average earnings for 1 day.
It needs to be compared with and value.
The maximum is considered from the limit bases (Amount of previous database / 730) - from January 1, 2019 \u003d 2150.68 rubles.
If the daily earnings received are less than the minimum, then the calculation is made from the minimum wage \u003d 40% of the minimum wage (but not less than the minimum values \u200b\u200bestablished by the Government of the Russian Federation: from February 1, 2019 3,277.45 rubles for the first and 6,554.89 rubles for the second).
If the daily earnings received are greater than the maximum, then the highest value will be removed for calculating the monthly care allowance.
When calculating maternity, you also need to make sure that for the full month the payment amount is in the acceptable range, in 2019 the boundary values \u200b\u200bfor the monthly payment are:
- lower limit - 4512 rubles. on the first, 6554.89 rubles. on subsequent;
- upper bound - 26,152.27 rubles. regardless of the order of birth.
The presented online calculator can be used to calculate care allowances for children under 1.5 years old if the child was born in 2018. In the online form, the latest changes are taken into account - an increase in the minimum wage and a change in the limitation on the limit bases for the estimated years.
If the birth of a child occurs in 2017, the calculation of benefits up to 1.5 years c.
To carry out the calculations, you need to fill in three fields of the online form, the calculation is automatically displayed at the bottom of the calculator. If you do not understand how to use the calculator, read the instructions below.
Algorithm for working with an online calculator of benefits up to 1.5 years
The form has three fields to fill in - to indicate the amount of earnings and the number of days that can be excluded from the calculations.
Earning shown in the top two lines. A separate field is provided for each year. You need to add up all those payments that can be attributed to wages and from which contributions in connection with motherhood are deducted at a rate of 2.9%. Remember that annual earnings are taken only within the limits of the limit base for the corresponding year.
The calculation of the childcare allowance in 2018 is carried out according to the data for the two previous years: 2016 and 2017. For the indicated years, the limit bases correspond to the values \u200b\u200bof 718000 and 755000.
So, in the upper left line, enter your income for 2016 within 718000. In the upper right line - income for 2017 within 755000.
All earned funds, above the indicated numbers, are discarded. This is due to the fact that the employer deducts social contributions only from the employee’s earnings within the specified bases. Accordingly, in calculating benefits up to 1.5 years, you need to take the amount, taking into account this restriction.
Excluded Days shown on the bottom line. Here, in the online calculator, explanations are given which days can be added to this line of the online form. First of all, these are hospital days. If the child is not the first, then periods falling on maternity leave and caring for the first child up to 1.5 or 3 years can also fall into this category.
The total number of days for 2 years - 2016 and 2017 must be entered in the bottom line of the calculator in numerical value. When calculating the childcare allowance, this indicator is subtracted from the total number of calendar days of the estimated period.
If there are no days to be excluded, then the bottom field is not required. It is enough to indicate your earnings.
The amount of the allowance for a child in connection with caring for him up to 1.5 years can be found at the bottom of the form.
What has changed when calculating childcare benefits in 2018
The changes are associated only with an increase in the minimum wage to 9489 rubles, as well as the need to take into account other years when calculating payments for a child up to 1.5 years (2016 and 2017).
The increase in the minimum wage from January 1, 2018 affected the minimum threshold for the benefit for those citizens who have less than six months of work or average daily wage less than the minimum wage * 24/730.
If in 2017 these persons received monthly benefits in the amount of 3,120 rubles, then in 2018 this value increases to 3,795.60 (9489 * 40%).
As for the maximum limit for monthly payments per child up to 1.5 years, it is determined by the sum of the maximum bases for the estimated years, divided by 730 and multiplied by 30.4 and 40%. For 2017, this value was 23,120.66 rubles. In 2018, this value increases to 24536.55 rubles. (718000 + 755000) / 730 * 30.4 * 40%.
That is, the allowance for 1 full month at the birth of a child in 2018 should be in the range from 3795.60 to 24536.55. If it turns out to be less, then the minimum will be paid, if more - then the maximum.
In the rest, there are no changes in the calculation of the payment for a child under 1.5 years of age in 2018.
Still, you need to use the calculation formula:
Allowance \u003d Amount of earnings for 2 settlement years / (731 - Excluded days) * 30.4 * 40%.
An example of calculating benefits for children under 1.5 years of age in 2018
Initial data for an example:
An employee arranges parental leave for children up to 1.5 years old with a monthly allowance. The date of the insured event falls on 2018. In 2016, a woman was sick for 10 days with the formal sick leave.
Yearly Income:
- 2016 - 350t.r.;
- 2017 - 780t.r. (we take into account only 755t.r.).
Calculation for example:
- Earnings for 2 years \u003d 350,000 + 755000 \u003d 1105000, which is more than the minimum wage * 24 \u003d 227736.
- Average daily earnings \u003d (350,000 + 755,000) / (731 - 10) \u003d 1,532.60.
- Comparison of SDZ with the minimum: 1532.60\u003e 311.97 (minimum wage * 24/730).
- Comparison of SDZ with the maximum: 1532.60< 2017,81 ((718000+755000)/730).
- Benefit up to 1.5 years \u003d 1532.60 * 30.4 * 40% \u003d 18636.42.