What rules should be followed when calculating maternity benefits? Let's figure out what to consider, which formula to use, and whether there are exceptions to the general rules.

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Expectant mothers can determine the amount of maternity payments on their own, which will make sure that the employer's charges are fair. When calculating, it is worth adhering to the rules established by federal regulations, which are relevant in 2020.

Maximum size

The amount of annual profit, which should be taken into account when calculating the average wage, has restrictions established by law.

The maximum allowance was approved by the law of December 29, 2006. It should be taken into account that maximum amount different in different years.

In 2020, the limit indicators are - 624,000 rubles. That is, if the employee received 700 00 0, then only the specified limit will be taken into account when determining the amount of maternity leave. In 2013, the limit indicators for calculations - 568 000 .

The maximum that an employee who went on maternity leave in 2020 can receive is 228,602.74: In the event that a woman will be on maternity leave longer than is usually established, the amount of payments will be increased in proportion.

If, when determining the amount payable to the employee, the income of an earlier period (2013, 2012, etc.) is taken into account, then the maximum benefit is set less:

In 2020, the maximum amount of income to be taken into account is 670 000 . But such indicators will be taken into account by those employees of companies that will go on maternity leave in 2020 and later.

Maternity allowance cannot exceed the limits 36 563 rubles per month, 1479.45 rubles- in a day. The maximum amount of payments for 140 days in 2020 should not be more 228 603 rubles(data are taken into account for 2020-2013).

How to calculate maternity using the formula

In accordance with the current rules, when calculating benefits, they take the last two years when a woman worked. At the same time, it does not matter when the employee goes on maternity leave - at the beginning or end of 2020.

After determining the years for which it is worth calculating benefits, subtract from the total number of days the period when the woman:

• took a vacation;
• was on sick leave (also for pregnancy and childbirth);
• went on a business trip;
• stayed at home in order to care for children who are ill, incompetent loved ones;
• did not receive a salary (partially including) for a certain period of time.

That is, they exclude those days when there were no deductions from the profits received to extra-budgetary funds for compulsory types of insurance, because it is from such funds that they form the basis for calculating benefits by decree.

In accordance with normative act dated December 29, 2012, additional days (there are 4 of them) that are allocated for the care of children with disabilities from the billing period will not be excluded from the billing period.

The same applies to the days that were taken at their own expense. Previously, you could change the billing period. Now there is no such right.

For those women who leave one decree for another, this is not beneficial, since the benefit due to lack of earnings will be minimal.

If a woman has not taken sick leave and vacations over the past 2 years, then it is considered that she has worked 730 days (if a leap year falls - 731).

It is necessary to determine the average wage, in accordance with the amount of which the allowance will be paid for each day.

When calculating, it is worth summing up all indicators of income that are subject to taxation by insurance premiums and other fees.

That is, they will take into account:

• earnings;
• bonuses that were issued every month, quarter, year;
• regional coefficient;
• allowance for length of service, the title of an employee, development;
• a one-time payment of an incentive and motivational plan (bonus for anniversaries of firms, etc.);
• financial assistance (not more than 4 thousand rubles).

The resulting number should be divided by the number of days that were worked out in the billing periods. But the figure should not be higher fixed amount maternity leave in one day.

For each day of the decree, a woman receives an average daily wage. For example, if this figure is 789 rubles, and the duration of the vacation is 140 days, then the amount payable is 110 460 rubles.

Funds must be paid in one amount within 10 days from the date of submission of the required package of documents.

The number of days when an employee can be released from the performance of labor duties for pregnancy and childbirth:

1. Payroll and other payments for 2020, 2013, which are summarized.
2. Amounts that do not exceed the established limit per year.
3. Number of days worked.

Use this formula:
The minimum accrual per month cannot be less than the approved minimum wage. When calculating, you can use special online calculators, which are located on statistics services.

When calculating benefits, when a woman from one maternity leave goes to another, it is worth taking 2 years before the first decree.

If an employee returns to work after the decree, and soon takes such a vacation again, it is possible, when determining the amount of payment, to replace the hours worked for an incomplete period in the calendar year that precedes the first decree.

Counting example

Example #1. The employee goes on maternity leave on March 5, 2015. Its annual profit in 2013 was 300 000 rubles, in 2020 - 400 000 . The years were not leap years, which means that it is worth taking 730 days (365 * 2 years).

The average daily salary is 958.90 rubles:For 140 days of vacation, a woman must receive:In the event that this woman has 2 or more children, then the calculation will look like this:Example #2. Ivanova K.T. On September 2, 2015, he will go on maternity leave. She has days that should be excluded from the billing period, since from March 11 to March 24, 2014, the employee was on sick leave and received temporary disability payments.

Billing period - 01/01/2013 - 12/31/2014. With the deduction of the above days, you get 716 days.

If work has changed

Consider a situation where a woman worked in 2 or more companies before going on maternity leave.

If the employee has fulfilled her obligations under employment contract in these places during the 2 years preceding the billing period, each employer will pay the allowance, that is, the woman will receive funds from two places of work.

In this case, the maximum payment will apply to each company separately. But in general, a woman cannot get more than RUB 228,602.74.

If an employee worked in one of the firms for less than a year, then when determining the amount of average daily earnings, the period worked out in fact will be taken into account.

The settlement period is from the moment the woman signed the employment contract until the month that precedes the onset of maternity leave.

The change of job will not affect the calculation of benefits, since the employee's income is taken into account, from which insurance premiums in the FSS.

In the event of a case when a person becomes temporarily disabled, and at the same time he works for 2 or more insurers, the allowance can be assigned and paid in the following way:

• Payment is made for all works, based on the indicators of the average daily earnings of the company that assigns the payment.
• The amount is paid at one of the last jobs chosen by the insured person.

What are the special cases

Carrying out calculations of maternity payments based on average earnings - general rules. But there are a number of exceptions.

Let's figure out when the amount of the benefit will be determined according to other standards:

1. A student who is a full-time student at educational institution will receive an allowance calculated on the basis of the scholarship.
2. The unemployed, who lost her job due to the liquidation of the organization and became registered with the CZN, in 2020 can expect to receive maternity payments in the amount of 543.67 rubles per month. This value is indexed every year.

The average monthly salary when calculating the amount of benefits is 1 minimum wage, provided:

• average earnings workers below the established minimum wage;
• the insurance experience of a pregnant woman is up to six months, for example, if she worked for a month;
• payment is made individual entrepreneur or another person who is private practice if fees are paid for compulsory insurance to off-budget funds.

In such cases, for calculation it is worth taking the minimum wage, which is valid at the beginning of maternity leave. In 2020 it 5 965 rubles.

If a multiplier factor is used in the territorial district, then the size of the minimum wage will also be increased. The formula should be used the same as when determining the payment based on real wages.

In 2020, the amount of maternity allowance (based on the minimum wage) for 140 days is 27,455.34 rubles: When calculating the allowance for a second child, it is worth considering some features. A woman has the right to choose which benefits she wants to receive - for pregnancy or for child care.

All amounts for the second child must be added to the payments that were made for the first child. If twins are born, the mother receives 40% for each child.

When calculating the amount of the allowance, the first-born child is also taken into account. The amount of payment is determined for the 2 years preceding maternity leave.

If the rates of employees at the enterprise were raised, but the employee did not go to work before the birth of her second child, then the calculation will be made on the basis of the old salary. Going out to work periodically, a woman will be able to receive an allowance for a new salary.

A woman has the right to maternity payments for the third baby in accordance with the program 2013 - 2020.

How to calculate maternity for a third child? The amount of the benefit is set from regional indicators living wage on a child. In certain regional districts of the Russian Federation, such transfers are made from the local budget.

Requirements to be met in order to receive a third child allowance:

1. The child is born during the period when the program is in effect.
2. One of the parents must be a Russian citizen.
3. Profit per family member is not higher than the subsistence level.
4. The person is registered at the place where he is going to receive benefits.
5. Payments will be terminated when the baby reaches the age of 3, and in some territorial districts - up to 6 years.

Improvement demographic situation is present in Russia. The birth rate has increased significantly over the past decade, and with it, the number of women leaving has also increased.

They use their legally guaranteed right to rest before childbirth and. The decree is provided to employees of absolutely all enterprises, this is spelled out in the Labor Code of the Russian Federation. They go on vacation from 7 months of pregnancy, you can take care of a child up to a year and a half or even up to three.

It often happens that several children are born in a family with an interval of one, two, three years. And if the mother is already on maternity leave or has just returned to her workplace, is it possible for her to take such a vacation again? How will the next such period be paid? And how to calculate vacation pay if the due time before the vacation is worked out partially or not worked out at all?

Legislative aspect of the issue

In paragraph 8 of the “Regulations on the peculiarities of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly allowance child care for citizens subject to compulsory in case of temporary disability and in connection with motherhood, approved by Decree No. 375 of the Government of the Russian Federation, not included in billing period the time the employee was on parental leave and the amounts received by him in this period. In other words, when calculating the next, second or third, decree only income before going on such leave will be taken into account.

It turns out that the accounting department of the organization where the maternity leave is registered should be guided by paragraph 11 of this Regulation, where it is said that for lack of working periods before the onset insured event the allowance is calculated based on her average monthly earnings for a full calendar year of employment with this employer.

Clause 12 of the above Regulation states that the fact of an increase in wages in the billing period is retained and taken into account when calculating vacation pay.

Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood" No. 255-FZ of December 29, 2006, specifically Part 1 of Art. 11.2, establishes the amount of vacation pay in this case. The employed mother receives from the enterprise 40% off monthly income . The amount of these payments should not be lower than the minimum established by the Federal Law No. 81 of May 19, 1995 “On State Benefits for Citizens with Children”. Now the amount is 5.8 thousand rubles(caring for two or more children).

Calculation order

The period of maternity leave is considered an insured event.

Payments will be calculated by previous average earnings co-workers. It includes the last calendar year of employment before entering into an insurance situation.

Repeated Decree will be presented as the sum of payments for both children until the eldest is 18 months old. In aggregate, the amount of both payments should not be lower than the minimum level established by the state: for the first baby, 2,900 rubles, and for the second, 5,800 rubles, that is, at least 8,700 rubles.

Young mom have the right to choose the period, according to which it will be calculated maternity allowance. As you know, two full years worked are taken as a basis, but it is not necessary to take them in a row. You can give preference to the reporting period, where total income was higher.

The most important thing here when writing for the second maternity leave is the clarification of the dates: when the first period of rest ends and the second begins, otherwise she will continue to receive money for only one child.

Example

So, from words to numbers, to clearly show how to calculate maternity leave payments after the previous one.

Anikeeva Varvara, an employee, applied for maternity leave from 06/10/2017.

Before that, she spent a year and a half in one more with her first child, she left on 01/14/2017.

Index income for reporting period amounted to 1,280 rubles per day. It turns out that for the whole year and a half Anikeeva will receive 15,000 rubles each. And 2 months before giving birth and the same amount after she will be charged 37,000 rubles.

Registration procedure

When a woman becomes pregnant, and her first child is not yet a year and a half old, she is still on maternity leave, payments due to her from the organization can be processed, but there will be some difficulties. When applying for the second decree, the first one will automatically reset to zero and disappear. The next year and a half will begin again, and the remaining term from that maternity leave will disappear.

The repeated decree is drawn up as follows. A woman files an application to terminate the first holiday period for child care, as well as a paper on the provision of the following. To save monthly payments, you can issue an unfinished period or for grandparents. One of the relatives at their place of work can submit a similar application for the remaining up to one and a half years or more, up to three.

A more favorable and less complicated situation for the mother occurs if she applies for a second decree after the end of the first. Here, the receipt of the prescribed vacation occurs in the same way as the first time. The monthly allowance for the second baby will be higher than on the first decree, in addition, it is possible to calculate payments for increased average monthly earnings if the employee has worked a full reporting period between holidays.

The maternity allowance is paid on the basis of 100% of average earnings. The duration of the experience does not matter, except when it is less than 6 months.

Maternity leave in 2018-2019: changes and new law

Changes in legislation in 2018 mainly affected the amount of minimum and maximum benefits (due to indexation and increase minimum fee labor), about limit values ​​- below.

In the law No. 255-FZ in 2018, clarifications appeared in two articles:

• when defining insured persons and policyholders, the phrase "... members of family (clan) communities of indigenous small peoples North," added "Siberia and Far East Russian Federation";
• in the order of appointment and payment of benefits - if the payment is made by the FSS directly (for example, in the event of bankruptcy of the employer), the data is placed in the Unified State information system social security.

There were no changes in the calculation rules.

For working women, maternity allowance is paid in the amount of 100% of the average earnings for the previous two years.

The formula is simple, but it is necessary to take into account the features and limitations. We will analyze them at each step in the calculation of benefits.

How to calculate maternity payments - 5 easy steps

To calculate the amount of maternity payments, you need:

1. Calculate the average daily earnings, for this we define:
billing period - 2 years, for which we consider earnings	Step 1
earnings in this period	Step 2
number of days in the billing period	Step 3
The result of the calculations: average daily earnings	Step 4
2. Multiply the average daily earnings by the number of days of maternity leave	Step 5

We put all the steps of the calculation in 5 steps.

Step 1. Determine the billing period

The billing period is the period for which we consider earnings to calculate then the amount of maternity payments.

In general, the billing period is 2 calendar years preceding the year of maternity leave. For the decree in 2019, these are 2018 and 2017.

Exceptions to the general case: during the previous 2 years (or in one of them) there are periods when the employee was already on maternity or parental leave.

In this case, one or both years can be replaced to calculate maternity. The replacement of the year goes to an earlier one, but not any, but immediately preceding the onset of the previous maternity and / or childcare leave.

Example. An employee goes on maternity leave in 2019. For calculation, 2018 and 2017 should be taken. But from September 2015 to July 2017, she was also on maternity leave and parental leave. In this case, 2017 can be replaced by 2015. Billing period: 2018 and 2015.

A woman submits an application to the employer to replace the periods for calculation. Such a replacement must necessarily increase maternity payments - this is prescribed by law (otherwise, they do not replace the billing year). And this needs to be checked in the calculations.

Step 2. Determine the amount of earnings for the billing period

What amounts do we take, and what do we not take into account?

+ We take into account payments from which deductions were made to the social insurance fund: wages, bonuses, bonuses.

– We do not take into account: sick leave, benefits, income under civil law contracts, if there were no contributions to the Social Insurance Fund and other amounts from which they were not paid to the Social Insurance Fund (unofficial salary, material aid up to 4000 rubles).

We compare the amount of earnings for each year with the limit value established by law: in 2016 - this is 718,000 rubles, in 2017 - 755,000 rubles, in 2018 - 815,000 rubles. If the annual earnings are more than the specified limit value, then we take the limit value to calculate the allowance.

In the 2-NDFL certificate, we are interested in clause 3 “Incomes taxed at the rate”: codes and amounts.

+ We take into account income with a code

• 2000 - income from an employment contract
• 2012 - vacation
• 2400 - "compensation" for the use of a car

- We do not take into account income with a code

• 2300 - sick leave

Other codes

• 2010, 2201-2209 - payments under civil law contracts and royalties - we take into account only if they had deductions to the FSS(must be specified in the contract)
• 2760 - material assistance - we take into account the amount exceeding 4000 rubles per year.

To simplify the calculation, you can subtract excess amounts from the total amount of income in clause 5 of the certificate.

The law establishes the maximum amount of income per year, from which deductions are made to the FSS. From incomes above these amounts, contributions are not paid.

In the law, this maximum amount (or limit value) is called the maximum base for calculating insurance premiums. It is set every year, the values ​​​​are given in the table:

Since there are no deductions to the FSS from income exceeding the “marginal base”, these incomes are not taken into account when calculating maternity benefits.

We add up the amounts for 2 years - we received earnings for the billing period, which we will take into account for calculating benefits.

Step 3. Calculate the number of days in the billing period.

From the number of calendar days in each year (365 or 366) of the billing period, subtract:

- days when the employee was on sick leave, on parental leave, on maternity leave.

Leave periods without pay are not excluded.

We add up the result for 2 years - we get the number of days in the billing period.

Step 4. Calculate the average daily earnings

Divide earnings for the billing period (see step 2) by the number of days in the billing period (see step 3). The resulting value must be compared with the minimum and maximum values.

1. Minimum by law

The received average daily earnings cannot be less than the amount of daily earnings, based on the minimum wage (minimum wage).

The minimum wage is taken on the date of maternity leave. From 05/01/2018, the minimum wage = 11,163 rubles, we get:

RUB 11,163 x 24 months / 730 = 367 rubles.

If the value of the average daily earnings obtained in the calculations is less than based on the minimum wage, then to calculate the allowance we take the value based on the minimum wage.

For a part-time employee, it is important to consider the feature:

If the insured person at the time of the insured event works on a part-time basis (part-time work week, part-time work day), the average earnings, on the basis of which benefits are calculated in these cases, is determined in proportion to the duration of the insured person's working time.

That is, when working part-time, the minimum is calculated from 50% of the minimum wage.

2. Maximum by law

The received average daily earnings cannot be more than the amount of daily earnings, based on the size of the “marginal base for calculating insurance premiums”. What is this limiting base described above.

Please note: even if there was a replacement of years in the billing period, the limit value is considered to be two years preceding the date of leaving the current decree.

For the decree in 2019, the limit value of the average daily earnings is:

(755,000 rubles + 815,000 rubles) / 730 days = 2,150.68 rubles

If during the calculations we got the value of the average daily earnings higher than the limit, then we take the limit value to calculate the allowance.

For an employee whose total experience (whole, i.e. for the whole life) is less than 6 months, it is important to take into account the feature:

An insured woman who has an insurance period of less than six months is paid a maternity benefit in an amount not exceeding the minimum wage for a full calendar month ... taking into account ... coefficients [note: we are talking about district coefficients, if they are established ].

After checking for the minimum and maximum, we get the value of the average daily earnings, which we will use in calculating the amount of the maternity benefit.

Step 5. We calculate the maternity benefit

In the general case, everything is simple: we multiply the obtained value of the average daily earnings (see step 4) by the number of days of the decree on sick leave.

Exception: the employee did not present sick leave employer and for some time still continued to work and receive a salary. After presenting the sick leave, a decree is drawn up, and the calculation of the allowance starts from the day you go on maternity leave.

In this case, the maternity period is reduced by the number of days for which the employee was paid a salary. Accordingly, the allowance will also be reduced. That is, an employee cannot work a little more before the birth of the child in order to receive benefits a little longer after the birth.

Minimum maternity payments in 2018-2019

The minimum amount of maternity benefit is limited to the minimum wage: less minimum wage there will be no labor benefit if the employee goes on maternity leave at full time.

With a duration of maternity leave of 140 days, the minimum is 51,380 rubles. = 11,163 rubles. x 24 months / 730 days x 140 days (if the start of the decree is after 05/01/2018)

For part-time work (part-time work, etc.), the minimum allowance must be proportionally reduced.

Maximum maternity payments in 2018-2019

The maximum amount of benefits is limited to the maximum amount of earnings, above which social security contributions are not accrued (pro limit values see above).

The maximum amount of maternity benefit in 2019 for 140 days will be 301,095.20 rubles. \u003d (755,000 rubles + 815,000 rubles) / 730 days x 140 days

The maximum amount of maternity benefit in 2018 for 140 days will be 282,493.40 rubles. \u003d (718,000 rubles + 755,000 rubles) / 730 days x 140 days

If the total insurance period is less than 6 months, the maximum amount of maternity benefit for each calendar month is not higher than the minimum wage.

An example of calculating maternity leave in 2019

An employee goes on maternity leave in January 2019. Vacation 140 days. In 2017, she was on sick leave for 150 days; in 2018, the duration of sick leave was 50 calendar days.

Actual earnings (excluding disability benefits) for 2017 amounted to 850,000 rubles, for 2018 - 494,000 rubles.

The maximum amount of the base for insurance premiums in 2017 is 755,000 rubles, in 2018 - 815,000 rubles.

Step 1.	During the two years preceding the decree (i.e., in 2018 and 2017), the employee did not have maternity and parental leave - we do not replace the period. Billing period: 2017 and 2018
Step 2	Earnings already minus sick leave: for 2017 - 850,000 rubles, for 2018 - 494,000 rubles. Compare with limit values. For 2017, we take the maximum size of the base - 755,000 rubles. (since actual earnings for 2017 were higher size limit), for 2018 - actual earnings. In total, we get 755,000 + 494,000 \u003d 1,249,000 rubles.
Step 3	Number of days in the billing period: 730 - 150 - 50 = 530 days
Step 4	Average daily earnings: RUB 1,249,000 / 530 days = RUB 2,356.60 This is above the minimum (11,163 rubles (minimum wage) x 24 months / 730 = 367 rubles), but also exceeds the maximum. For maternity leave in 2019 maximum size The average daily wage is: (755,000 + 815,000) / 730 = 2,150.68 rubles. - we take it into account.
Step 5	Benefit amount: RUB 2,150.68 x 140 days = 301,095.89 rubles

The amount received is paid to the employee at a time in full, tax is not paid on this amount.

Online calculator for calculating maternity leave in 2018-2019

You can use the online calculator to calculate the maternity benefit. It's convenient and free.

The state pays several types of benefits to women on the occasion of pregnancy and the birth of a child. Since February 1, 2018, the amounts of benefits established in 2017 have been indexed. In addition, from January 1, 2018, the minimum wage was changed, now it is 9,489 rubles. In the article we present the standard calculation of benefits and difficult cases. A benefit calculator is attached.

To begin with, a little theory on how to draw up and calculate maternity (maternity allowance), abbreviated as an allowance for BiR.

To whom do we pay maternity allowance?

The following categories are eligible for benefits:

• working,
• unemployed (dismissed in connection with the liquidation of organizations within 12 months preceding the day they were recognized as unemployed),
• full-time students,
• passing military service by contract,
• adopting a child and belonging to the above categories

Note: if the employee is a part-time employee and has worked for the same employers for the previous two years, then both employers pay her maternity allowance in 2018.

The benefit for pregnancy and childbirth is paid at the place of work, service or other activity. For women dismissed in connection with the liquidation of the organization, the allowance is paid by the social security authorities at the place of residence (the place of actual stay or actual residence).

How to apply for pregnancy benefit?

Deadline for payment of maternity benefit

The benefit for pregnancy and childbirth is paid for the entire period of maternity leave: 140 calendar days (70 before childbirth and 70 after). In the case of multiple pregnancy and the birth of two or more children - 84 and 110. In the case of complicated births - 70 and 86 (part 1 of article 10 of Law No. 255-FZ).

The allowance is paid in advance for the entire period of incapacity for work indicated on the certificate of incapacity for work. The current legislation does not provide for partial payment of benefits or payment for the first prenatal and then postnatal period.

For accountants and chief accountants on OSNO and USN. All requirements of the professional standard "Accountant" are taken into account.

Payment of sick leave for pregnancy and the term of treatment

Having received from the woman an application for the appointment and payment of benefits and a certificate of incapacity for work due to pregnancy and childbirth, the employer is obliged to pay benefits within 10 calendar days.

From the first calendar day, the allowance is paid at the expense of the budget of the Social Insurance Fund of the Russian Federation. The employer does not bear the cost of the benefit. The term of application is no later than 6 months from the date of the end of the maternity leave.

If maternity leave is not issued, there are no grounds for paying benefits. The allowance is paid at a rate of 100%, regardless of the length of service.

Documents - grounds for calculating pregnancy benefits:

• certificate of incapacity for work of the established form (the procedure for issuing is approved by the Order of the MSZR of Russia dated June 29, 2011 No. 624n);
• certificate (certificates) on the amount of earnings from which the allowance should be calculated from other places or a copy of it (the form was approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n);
• application for the appointment of benefits (when contacting your personnel department or accounting department, colleagues will help with the application form).

It is important not to miss the deadline for filing documents when applying for maternity payments - this six months from the end of maternity leave.

The amount of child benefits in 2018

• allowance for women registered for early pregnancy (up to 12 weeks) - 628.47 rubles,
• lump-sum allowance at the birth of a child - 16,759.09 rubles,
• maternity allowance (maternity allowance) maximum:

1. 282 106.70 - in the general case for 140 days of sick leave;
2. 314 347.47 - with complicated childbirth (156 days of maternity leave);
3. 390 919.29 - with multiple pregnancy (194 days).

• minimum (by minimum wage):

1. 43,615.65 - in the usual case for 140 days of sick leave;
2. 48,600.30 - with complicated childbirth (156 sick days);
3. 60 438.83 - with multiple pregnancy (194 days of decree)

• allowance for caring for a child up to 1.5 years ( maximum for employees) - 24,536.55 rubles.

New child benefits in 2018

From January 1, 2018, families will be paid new monthly allowance until age 1.5 at the birth of the first childregional living wage, as well as a similar monthly payment from funds maternity capital for the second child. Both payments arenew law on child benefits in 2018, which was signed by the President on December 28, 2017 (law No. 418-FZ).

But these payments will not affect all families, but only those who meet three conditions:

1. The child must (adopted) be born after January 1, 2018,
2. Is a citizen of the Russian Federation,
3. The average per capita family income does not exceed 1.5 times the subsistence level of the able-bodied population of the corresponding subject of the Russian Federation for the 2nd quarter of 2017. For example, for Kirov region- this is 15,238.5 rubles.

Online maternity pay calculator in 2018

How to calculate maternity benefit

All features of the calculation of benefits for temporary disability and in connection with motherhood are reflected in the Regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375 “On the features of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth ....”.

We will calculate maternity benefits based on average earnings.

Payments to be included in the calculation

When calculating benefits for temporary disability, for pregnancy and childbirth, for caring for a child up to one and a half years in 2018, payments for 2017 in the amount of 755,000 rubles can be included in the calculation of average earnings, and for 2016 - in the amount of 718,000 rubles . (With according to clause 2, article 14 of Law No. 255-FZ).

Billing period

The settlement period for calculating benefits for temporary disability, benefits for pregnancy and childbirth, benefits for caring for a child up to one and a half years will be the two years preceding the occurrence of the insured event. For example, if an employee fell ill or went on maternity leave in 2018, then the billing period will be from January 01, 2016 to December 31, 2017.

Period substitution

If in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the specified years, the insured person was on maternity leave and (or) on parental leave, then the corresponding calendar years (calendar year) upon application the insured person may be replaced for the purpose of calculating average earnings by the preceding calendar years (calendar year), provided that this results in an increase in the benefit.

Note that you can replace years or a year with any previous years.

Accountant's actions when calculating maternity benefits

Step 1: Determine the amount of payments for the two years preceding the benefit year.

2 action: determine the average daily earnings. To do this, divide the amount of earnings for two years by the number of calendar days in the billing period, if the period has been fully worked out (in 2018, it should be divided by 366 + 365 = 731). Or minus the days that should be excluded according to the law. Compare the average daily earnings with the minimum and maximum size.

The billing period may consist of 730 calendar days (if the billing period consists of 2014 and 2015), as well as 732 calendar days (if 2012 and 2016 are taken in the billing period). 22-04-1049

An example of calculating maternity benefits

Petrova Valentina goes on maternity leave from June 10, 2018 for 140 calendar days. In 2016, the employee in question was on maternity leave from 1 January to 30 September. In October 2016, Petrova did not work - she was on study leave and on leave without pay. Work began on November 01, 2016.

For the period from November 1 to December 31, 2016, she received a salary of 84,000 rubles.

salary - 781,000 rubles;

vacation pay - 34,000 rubles.

In total for 2017 - 815,000 rubles.

Petrova Valentina did not submit an application for a replacement in 2016. Accordingly, the calculation period includes 2016 and 2017.

Determine the amount of the maternity allowance.

Solution

1. Determine the billing period

366 - 273 + 365 = 458 days

Please note that in 2016 the days of study leave and leave without pay are not excluded from the billing period. Excluded only the period of leave to care for the child.

1. Determine payments to be included in the calculation

84,000 + 755,000 = 839,000 rubles

Please note that in 2017 we will take into account only 755,000 rubles. - the size of the maximum base for calculating insurance premiums.

1. Determine the average daily earnings

839,000 / 458 = 1,831.88 rubles

1. Determine the amount of benefits for pregnancy and childbirth.

1,751.09 x 140 \u003d 256,463.2 rubles.

Calculation of benefits based on the minimum wage

If:

• a pregnant employee did not have earnings in the billing period;
• or average earnings calculated for this period, calculated for a full calendar year, below the minimum wage,

then the average salary, on the basis of which benefits are calculated, is taken equal to the minimum wage (the federal minimum wage from January 01, 2018 is 9,489 rubles).

When calculating, the federal minimum wage should be applied ( clause 1.1 of Art. 14 Law No. 255-FZ).

If the insured person on the date of occurrence of the insured event works part-time (part-time work week, part-time work day), the average earnings on the basis of which the benefits are calculated, in these cases, is determined in proportion to the length of the insured person's working time. Also, if the calculation is based on the minimum wage, the district coefficient should still be applied.

The allowance is also calculated from the minimum wage if this is the first job for a woman and she goes on maternity leave without having worked for six months.

In all cases, the monthly child care allowance may not be less than the minimum monthly child care allowance established by federal law“On State Benefits for Citizens with Children” dated May 19, 1995, No. 81-FZ.

Calculation of benefits for caring for a child up to 1.5 years

If, when calculating temporary disability benefits, no periods are excluded from the billing period, then when calculating child benefits, the following should be excluded from the billing period:

• periods of temporary disability;
• periods of leave for pregnancy and childbirth, as well as for child care;
• periods of release of the employee from work with full or partial preservation of wages, for which insurance premiums were not charged.

not excluded additional paid days off to care for children with disabilities.

If the billing period has been fully worked out, then the actual number of days in the years of the billing period should be included in the calculation. For example, when calculating child benefits in 2018 with a fully completed billing period, 731 days should be included in the calculation: 366 days in 2016 and 365 days in 2017.

Actions of an accountant when calculating benefits for caring for a child up to one and a half years

Step 1: Determine the payment amount for the two years prior to the benefit year.

Step 2: Determine the average daily earnings in the same way as determining the average daily earnings for calculating maternity benefits.

3 action: compare the average daily earnings with the minimum and maximum size.

4 action: multiply the average daily earnings by 30.4 days.

An example of calculating the allowance for caring for a child up to one and a half years

Immediately after the maternity leave, the employee provided Required documents to assign her child care allowance up to one and a half years.

Let us determine the amount of the allowance for caring for a child up to one and a half years, based on the average daily earnings in the amount of 1,549.23 rubles.

Solution

The allowance will be:

1,549.23 x 30.4 x 40% \u003d 18,838.64 rubles.

Please note that it is mandatory to compare the amount of the calculated benefit with the amount of the benefit calculated from the maximum (based on the marginal base for calculating insurance premiums) and the minimum values ​​(based on the minimum wage).

An example of calculating benefits when an employee in the billing period was on parental leave and worked part-time

Engineer Bulkina N.V. has been working at Krug LLC since 2008.

On January 1, 2017, she went on maternity leave, and from May 21, 2017, on maternity leave for up to a year and a half. Bulkina from October 01, 2017 went to work part-time. And from February 01, 2018, she again goes on parental leave (continues what started on May 21, 2017).

In this case, the child care allowance will have to be calculated based on the new billing period. Since the case arises already in 2018. Accordingly, we will include 2016 and 2017 in the calculation.

What needs to be excluded from the calculation:

• maternity leave, from January 01, 2017 to May 20, 2017, which fell on 2017,
• time to care for a child up to one and a half years from May 21 to December 31, 2017, regardless of the fact that Bulkina worked part-time from October 01, 2017 to December 31, 2017.

BUT! The salary for the period from October 01, 2017 to December 31, 2017 should not be excluded, since insurance premiums were accrued on it!

On the online course "Salary. Average earnings "- you will learn how to correctly calculate the average earnings in all possible situations, including when paying benefits.

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