Every mom wants to know how much money she will receive when calculating child benefit. How to calculate child benefit for maternity and childcare benefits for children up to 1.5 years old in 2013? Let's look at the calculation using an example.

An example of calculating child benefits in 2013 (for pregnancy and childbirth and for child care up to 1.5 years).

Worker Kalinina A.O. I submitted a sick leave certificate to the accounting department of my organization Kvarta LLC to calculate maternity leave. The standard vacation period is 140 calendar days (from February 2 to June 21, 2013 inclusive). The employee worked in the organization for 4 years (more than 6 months). Before this period, Kalinina A.O. I wasn’t on children’s holidays.

1. Define billing period- from January 1, 2011 to December 31, 2012 (731 calendar days in total).

2. Determine earnings for 2011, 2012.

2011 – 355,000 rubles.
2012 – 405,000 rubles.
In just 2 years – 760,000 rubles.

3. We compare earnings with the maximum earnings for the calculation of contributions (463,000 rubles - 2011 and 512,000 rubles - 2012). Salary of Kalinin A.O. does not exceed the specified amounts, therefore it is included in full in the calculation of sick leave.

4. In 2012, Kalinina A.O. was on sick leave (from July 5 to July 19, 2012 = 15 days), and she was paid temporary disability benefits.

We calculate the billing period taking into account the benefits paid
731 days – 15 days = 716 days

5. Calculate the average daily earnings for calculating maternity benefits
RUB 760,000: 716 days. = 1061.45 rub.

6. Benefit in connection with pregnancy and childbirth –
1061.45x 140 days = 148,603 rub.

7. From June 22, the employee takes maternity leave for up to 1.5 years.
The billing period in this case is the same (from January 1, 2011 to December 31, 2012, 716 calendar days, 760,000 rubles - total earnings).

We calculate child care benefits.
760,000 / 716 days x 30.4 days x 40% = 12,907.26 rubles.

Features of the definition insurance period for benefits for children under 1.5 years old, see.

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On January 1, 2013, new provisions related to the procedure for calculating child benefits came into force. By child benefits I mean maternity benefits, as well as child care benefits. What calculation rules should be applied when calculating these benefits in 2013, how are they calculated? average earnings, and also explain the general procedure for calculating child benefits?

Since 2013, benefits for pregnancy and childbirth and for child care up to one and a half years old must be calculated according to new rules (Clause 2 of Article 3 of Law No. 21-FZ).
The innovations affect only the calculation of average earnings: at its core, this is a kind of vinaigrette from 2010 and 2011.
And let us warn you right away: these are not the last amendments regarding the calculation of benefits since 2013. Legislators promise to correct something else.

From authoritative sources
Ilyukhina Tatyana Mitrofanovna, Head of the Department of Legal Support of Insurance in Case of Temporary Disability and in Connection with Maternity of the Legal Department of the Federal Social Insurance Fund of the Russian Federation
“The State Duma is considering draft law No. 121990-6, amending Laws No. 255-FZ and 21-FZ. And from January 1, 2013, the already corrected version of Law No. 255-FZ will be in effect.”

Don't forget also about annual indexation benefits for citizens with children (Part 2 of Article 10 of Law No. 216-FZ of December 3, 2012 (hereinafter referred to as Law No. 216-FZ)). Let's see if the accountants get more work.

You cannot select calculation rules

(!) If maternity leave or to care for a child under the age of one and a half years began on January 1, 2013 or later, then the employee does not have the right to choose the calculation rules in force in previous years. Her allowance must be calculated according to the rules of 2013 (Part 2 of Article 3 of the Law of December 8, 2010 N 343-FZ).

This will certainly simplify the work, because you will no longer have to go through two orders to determine in which case the benefit will be greater.

Billing period - 2 years

(!) To calculate benefits, you now need to take 2 calendar years preceding the year of maternity leave or child care leave<4>. This year it is 2011 and 2012.

(!) One or both years of the calculation period can be replaced by previous years if they are covered in whole or in part by maternity leave or child care leave (Part 1 of Article 14 of the Law of December 29, 2006 N 255-FZ (hereinafter - Law N 255-FZ)). Such a replacement is possible at the request of the employee only if this leads to an increase in the amount of benefits. For example, in 2011 - 2012. the woman was on maternity leave. In 2013, she again went to maternity leave. An employee can submit an application to replace the years of the billing period with previous years (2009 - 2010) if in these years her average monthly salary was above 5,205 rubles. (Part 1.1 of Article 14 of Law No. 255-FZ).

Periods excluded from the calculation

(!) From the number of calendar days of the billing period (730 days or 731 days), the following periods of release from work must be excluded (Part 3.1 of Article 14 of Law No. 255-FZ):

• period of temporary incapacity for work;
• period of maternity leave;
• period of parental leave;
• additional paid days off to care for a disabled child (Clause 2, Part 3.1, Article 14 of Law No. 255-FZ). Let us note that at the time of the adoption of Law N 21-FZ, contributions were not accrued for payments for such days (Part 1 of Article 7 of the Law dated July 24, 2009 N 212-FZ; Letter of the Ministry of Health and Social Development of Russia dated May 7, 2010 N 10-4/325233-19 ). However, now these payments have become subject to contributions: after all, average earnings are also a salary, and contributions to it are calculated in general procedure(Article 139 of the Labor Code of the Russian Federation; clause 1 of the Letter of the Ministry of Health and Social Development of Russia dated March 15, 2011 N 784-19).

• period of release from work with full or partial retention of salary in accordance with the law, if it insurance premiums were not accrued to the Social Insurance Fund (Clause 2, Part 3.1, Article 14 of Law No. 255-FZ).

The FSS told us which periods can be excluded on this basis.

From authoritative sources
Ilyukhina T.M., FSS RF
“Such periods include, for example, the time an employee performs the duties of a juror (Articles 165, 170 of the Labor Code of the Russian Federation; Article 11 of the Law of August 20, 2004 N 113-FZ). Since remuneration for the time of performance of such duties is paid by the court, and not employer."

As you can see, because of this innovation, your work will increase. It’s also good if the woman worked only in your company during the billing period. And if she worked for other employers and claims that she had such periods, then she will have to confirm this with a certificate. Although so far there is no form for such a certificate, nor even a direct obligation to issue it.

From authoritative sources
Ilyukhina T.M., FSS RF
“The presence and duration of periods excluded from the calculation period must be documented by the insured. Bill No. 121990-6 provides for the obligation of employers to issue a certificate of the number of calendar days falling on the excluded periods. This information will be supplemented with the form of the salary certificate approved by Order No. 4n The form of such a certificate will be approved by the Russian Ministry of Labor in 2013. And before its approval, the insured person must submit a certificate from the previous employer to free form, which will contain all the necessary information. It is not necessary to attach copies of supporting documents to it."

It is necessary to take into account the salary from previous jobs

(!) When calculating benefits, it is necessary to take into account earnings from previous employers for 2011 - 2012. (Part 1 of Article 14 of Law No. 255-FZ). To do this, the woman is obliged to provide you with salary certificates from them (Parts 5, 7.1, Article 13 of Law No. 255-FZ).

If the woman has not provided such certificates, then calculate and pay her benefits based on the information you have (Part 2.1 of Article 15 of Law No. 255-FZ). If additional information later appears, you simply recalculate the earnings and pay the woman additional benefits.

The procedure for calculating earnings has changed

(!) To calculate average earnings, you must take all payments (including from previous places of work) for which contributions to the Social Insurance Fund were accrued (Parts 2, 3.1, Article 14 of Law No. 255-FZ).

In this case, we determine the maximum for each year (Part 3.2 of Article 14 of Law No. 255-FZ). This is (Parts 4, 5 of Article 8 of the Law of July 24, 2009 N 212-FZ):

• for 2012 - 512,000 rubles. (Clause 1 of Government Decree No. 974 dated November 24, 2011);
• for 2011 - 463,000 rubles. (Clause 1 of Government Decree dated November 27, 2010 N 933);
• for 2010 and any year preceding it - 415,000 rubles.

We tell the employee
If a woman changed jobs after January 1, 2011, she was required to issue a salary certificate. If for some reason she does not have such a certificate, obtain it from former employer it is impossible, then she must write a statement to her employer requesting this data from the Pension Fund (Part 7.2 of Article 13 of Law No. 255-FZ).

(!) Maximum size daily wage is not established. This may result in an overstatement of benefits for those who will have periods excluded from the calculation. For example, if a woman’s payment amount for the billing period was not less than the maximum for calculating contributions, and the excluded time accounts for half of the calendar days of the billing period, then her daily benefit will be 2,671.23 rubles/day. ((RUB 463,000 + RUB 512,000) / 365 days). And this is twice as much as for a worker who worked fully in 2011 and 2012 - 1333.78 rubles/day. ((RUB 463,000 + RUB 512,000) / 731 d.).

From authoritative sources
Ilyukhina T.M., FSS RF
“Bill No. 121990-6 introduces changes that limit the amount of average daily earnings for calculating maternity and child care benefits.”

We calculate benefits according to the new rules

Not all accounting programs have already been adapted to the new procedure for calculating benefits, so we will show you how to calculate them.

Step 1. We determine the employee’s earnings for the billing period (Parts 1, 1.1, 2, 2.1, 3.2 of Article 14 of Law No. 255-FZ).

Step 2. We determine the average daily earnings of a female employee (Part 3.1, Article 14 of Law No. 255-FZ).

If the employee’s earnings for the billing period (step 1) are less than 24 minimum wages, then benefits should be calculated based on this amount (Part 1.1 of Article 14 of Law No. 255-FZ), and not from the employee’s actual earnings. But only if the employee’s average daily earnings (step 2), calculated based on the employee’s actual earnings, are less than those calculated based on 24 minimum wages. In 2013 this is less than 170.89 rubles. (RUB 124,920 / 731 d.).

From authoritative sources
Ilyukhina T.M., FSS RF
“If the insured event occurs in 2013 and the average daily earnings, calculated based on the actual earnings of the insured woman according to the new rules, turns out to be more than the average daily earnings, calculated based on the minimum wage, the benefit should be calculated based on the actual earnings of the employee.”

Thus, in 2013, average daily earnings can be calculated using the formula:

Step 3. We consider maternity benefits.

Maternity benefits depend on the length of insurance (Parts 1, 3, Article 11, Parts 4, 5, Article 14 of Law No. 255-FZ).

Situation 1. For more than 6 months of service, the benefit is calculated using the formula (Part 1, Article 11 of Law No. 255-FZ):

Situation 2. If the insurance period is less than 6 months, the amount of the benefit is calculated according to the formula (Part 3 of Article 11 of Law No. 255-FZ):

Step 4. We consider child care benefits up to one and a half years old as full calendar month(Part 1 of Article 11.2, Part 5.1, 5.2 of Article 14 of Law No. 255-FZ).

In this case, the amount of the monthly benefit cannot be less than the minimum amount of child care benefits (Part 1, Article 11.2 of Law No. 255-FZ).

Calculation of transferable benefits

If maternity or child care leave began in 2012 and continues in 2013, then benefits for the period after January 1, 2013 are paid in the same amount as in 2012.

From authoritative sources
Ilyukhina T.M., FSS RF
"Recalculation of maternity benefits and monthly child care benefits assigned before January 1, 2013, in the event of an increase in the amount of these benefits when calculating them according to the norms of Law N 255-FZ, in force in 2013, is not provided for by law" .

But what if a woman who has been on maternity leave since last year interrupts her leave this year and then goes on it again?

From authoritative sources
Ilyukhina T.M., FSS RF
“If an insured woman interrupts her maternity leave and goes back to work, then when this employee reapplies for a monthly child care benefit with the submission of documents required by law, the specified benefit is subject to a new calculation. Indeed, in such a situation, a new insured event (new application for leave and payment of benefits, new order for leave and benefits). Therefore, if a woman’s repeated application for leave is in 2013, then the monthly child care benefit should be calculated according to the rules of 2013. ".

However, if the initially calculated size child care benefits is less than the new indexed minimum amount of this benefit, then from January 1, 2013, the benefit must be paid based on the new minimum.

In addition, passing maternity benefits women who have experience at the start of the holiday there was less than 6 months, in some cases it will also be necessary to recalculate due to the increase in the minimum wage from January 1 from 4,611 rubles. up to 5205 rub. If the benefit was calculated according to the rules of 2010, then you need to compare the average daily earnings of a woman, on the basis of which you calculated her benefits, with the maximum average daily earnings for such workers for each month of 2013 (Part 3 of Article 11 of Law No. 255-FZ), if in the month:

(or) 31 days - the maximum will be 167.90 rubles/day. (5205 RUR / 31 days);

(or) 30 days - 173.50 rubles/day. (5205 RUR / 30 days);

(or) 28 days - 185.89 rubles/day. (5205 RUR / 28 days).

It is necessary to pay additional benefits from January 1, 2013, if the new maximum average daily earnings for the month:

(or) more than the average daily earnings of the employee - up to her average earnings;

(or) less than the average daily earnings of a female employee - up to the maximum average earnings for a specific month.

If maternity benefit was calculated according to the 2011 rules, there is no need to recalculate anything. The monthly benefit amount cannot be more than 4,611 rubles, that is, the minimum wage at the start of the vacation (Part 1.1, Article 14 of Law No. 255-FZ; Article 1 of Law dated June 19, 2000 No. 82-FZ (as amended, valid until 01/01/2013)).

Child benefits increased by 5.5%

(!) Benefits, the amount of which is set in a fixed amount, were increased in 2013 by 5.5% (Part 2 of Article 10 of Law No. 216-FZ; Article 4.2 of Law of May 19, 1995 No. 81-FZ (hereinafter referred to as the Law N 81-FZ)).

In 2013, benefits for those who fully worked 2011 - 2012 will be approximately the same as those calculated according to the rules of 2011. And for those who had excluded periods, their amount will be calculated based on actual earnings, which should not lead to a reduction in benefits.

DatsoPic 2.0 2009 by Andrey Datso

New rules for calculating child care benefits in 2013.

General rules calculation of benefits in 2013

When benefits are calculated based on the minimum wage:

1. If a woman’s total insurance experience is less than six months, then she is entitled to a benefit in the amount of no more than 1 minimum wage for a full calendar month. And in some regions, regional coefficients are also established. They also need to be taken into account.
2. If the employee had no earnings at all during the billing period
3. If the earnings calculated for this period, calculated for a full calendar month, are below the minimum wage.

Algorithm for calculating maternity benefits

1. Determine the billing period.

The billing period is the same - two previous calendar years. To calculate benefits in 2013, we take earnings for 2011 and 2012.

But there is one situation when the billing period can be adjusted. If the employee was on maternity or child care leave during the two years included in the calculation, one or both years of the calculation period can be replaced with the previous ones. Of course, if it’s more profitable for the employee. To do this, she must write a special application. But keep in mind: real payments are taken into account and are not indexed in any way.

2. We exclude from the calculation period the time of illness, children's leave and other excluded periods .

Since 2013, to determine the number of days for calculating benefits, it is necessary to take the actual number of calendar days in a particular year. So, for example, for 2011 take 365 days, and for leap year 2012 - already 366.

In total, for 2011 and 2012 we get 731 days.

This rule directly follows from Part 3.1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ.

In addition, from January 1, 2013, some periods must be excluded from the total number of days in the billing period. Here is a list of them.

1. Periods of temporary disability.

2. Maternity leave.

3. Parental leave.

4. Periods of release of an employee from work with full or partial retention wages, for which insurance premiums were not charged to the Federal Social Insurance Fund of the Russian Federation.

But, for example, vacation at your own expense or time when the employee did not work at all cannot be deducted.

There is no need to exclude vacation periods. After all, vacation pay is subject to insurance contributions and is included in the total limit of payments taken into account when calculating benefits. The same applies, for example, to average earnings, which are maintained for the duration of a business trip.

3. We count all the periods for which contributions to the Social Insurance Fund of the Russian Federation were calculated in these two years .

When calculating the average earnings for benefits in 2013, only those incomes for which contributions for compulsory social insurance in connection with temporary disability and maternity were assessed are taken into account.

But within the limit subject to insurance contributions.

So, for 2011 we take a maximum of 463,000 rubles.

For 2012 – 512,000 rubles.

That is, to calculate benefits in 2013, we take earnings for 2011 and 2012, BUT NOT MORE THAN 975,000 rubles (463,000+512,000)

4. Determine the average daily earnings.

Having calculated the employee’s income for two calendar years, we calculate the average daily earnings.

The formula here is:

Amount of earnings for two years / (731 days - Number of calendar days that include periods excluded from the amount of earnings) = Actual average daily earnings

Average daily earnings in 2013 cannot exceed 1335.62 rubles. ((RUB 463,000 + RUB 512,000) : 730 days).

5. Determine the amount of the benefit.

Let's calculate maternity benefits according to the new rules of 2013.

EXAMPLE

M. A. Vasnetsova, an employee of Peresvet CJSC, has been working for the company since February 2005. In February 2013, she goes on maternity leave. Vasnetsova presented a sick leave certificate for a period of 140 days to the company’s accounting department.

The calculation period will be 2011–2012. The number of calendar days in them is 731 (365 + 366). During the billing period, the employee was sick for a total of 20 calendar days.

Vasnetsova’s earnings for 2011 amounted to 350,000 rubles, and for 2012 – 400,000 rubles. It's less limit values. This means that the amount of maternity benefits will be:

(350,000 rub. + 400,000 rub.): (731 days – 20 days) x 140 days. = 147,679.32 rub.

The picture is similar with child care benefits. But there are still a couple of differences.

Points 1-4 are repeated.

5. Calculation of benefits for child care up to 1.5 years.

So, the amount of average daily earnings must be multiplied by 30.4 and 40 percent. (since the amount of care allowance for up to 1.5 years is 40% of average earnings).

From January 1, 2013, if the mother’s first child, then the minimum monthly benefit will be 2,453.93 rubles.

EXAMPLE

Let's take the condition of the previous example, but now calculate the child care benefit. Let’s assume that Vasnetsova will go on this vacation from July 5, 2013. This is her first child.

The benefit amount for a full month will be:

(350,000 rub. + 400,000 rub.): (731 days – 20 days) x 30.4 days x 40% = 12,827 rub.

New amounts of one-time benefits

Amounts of child benefits in 2012 and 2013

In the case of the birth of two or more children, the benefit is paid for each child.

According to federal law“On state benefits to citizens” in 2013, as well as in 2012, either one of the parents, as well as a relative or guardian, has the right to receive benefits for child care up to one and a half years old.

In 2013, the amount of payments (benefits) for child care was determined in such a way that, taking into account indexation, minimum size the benefit will be equal to 2,465 rubles (for the first child) and 4,930 rubles for the second and subsequent children. The maximum amount will also increase (compared to the previous year, 2012), its size from January 1, 2013 will be 15,503.32 rubles.
For working citizens, the benefit amount is equal to forty percent of the average earnings on which compulsory insurance contributions were calculated. social insurance(for cases of temporary disability, as well as in connection with maternity).

Procedure for calculating benefits

In order to calculate child care benefits in 2013, it is necessary to proceed from the total amount of wages for a period of two years.

Compared to the previous year, 2012, the procedure for calculating benefits will change slightly. In 2013, the calculation will take into account only the days actually worked in the two years that are taken for calculations, and not 730 days, as was previously (without adjusting the days worked). Exceptions may be only certain periods that are clearly stated in the law.

These include periods during which sick leave, maternity leave, or parental leave occurred. This should also include additional paid days off taken to care for a child with a disability, as well as some other periods (in this case, the employee did not visit the place of work, but earnings were partially or fully retained when FSS insurance premiums were not accrued).

Benefit calculation example

In 2013, there will no longer be an alternative calculation option; only one method of calculation will remain. With this option, the average salary for the two years (calendar) that preceded the current year is taken, and all those payments that are subject to insurance contributions are also included.

To determine the amount of average daily earnings, you need to create a fraction where the numerator is the average earnings, and the denominator is the number of calendar days in two previous years, from which sick leave, maternity leave, parental leave, and other days that are clearly stated in the law have already been deducted.

Let's consider a new algorithm for calculating child care benefits for children up to one and a half years old using a conditional example:

In 2013, an employee of the enterprise is going to take maternity leave, the duration of which is one hundred and forty days. To determine the calculation period, the two previous years, 2012 and 2011, are taken. In 2011, the employee was paid a salary of 300,000 rubles, and in 2012 - in the amount of 330,000 rubles. Additionally, sick pay in the amount of 14,000 rubles and vacation pay in the amount of 50,000 rubles were accrued. Accordingly, an accountant can determine the average salary of an employee:

300,000 + 330,000 + 50,000 = 680,000 rubles.

In order to calculate the average daily earnings to get the dimensions maternity payments and benefits, it is necessary to take into account that in 2011 and 2012 the employee was on sick leave for 15 days (calendar). We take the number of calendar days in the above years (365 and 366 days, respectively), and determine the average daily earnings:

680,000 rubles / (365 days + 366 days - 15 days) = 950 rubles.

950 rubles X 140 days = 133,000 rubles.

That is, in theory, the calculation algorithm looks like this: after determining the amount of earnings for the period that is the calculation period and calculating the average daily earnings, we multiply the estimated amount by the number of days (calendar) falling on maternity leave, and the amount of the benefit is calculated.

Let's look at another example, using a conditional worker as a basis:

Employee Ivanova I.I. provided the accountant of the Vympel organization with a sick leave certificate so that maternity leave could be calculated for her. The case is standard, respectively, the number of days is 140, for the period from February 2 to June 21 inclusive (2013). Ivanova I.I. has been working in this organization for over six months; she has not been on other children’s holidays.

The calculation period is 731 days, that is, the time from January 1, 2011 to December 31, 2012. Earnings for these two years totaled 760 thousand rubles, 355 and 405 thousand rubles, respectively. It is necessary to compare these figures with the maximum values ​​(463 and 512 thousand rubles in 2011 and 2012); after comparison, it is clear that Ivanova’s earnings do not exceed the maximum values, which means that to calculate sick leave, it must be taken into account in full.

During this period, the employee was on sick leave once, in 2012, for 15 days, for which she was paid. So, this means that, taking into account the benefit, the billing period will be equal to 716 days (731 - 15 days).

The average daily earnings will be 1061.45 rubles (760,000 / 716).

The benefit assigned for pregnancy and childbirth will be equal to 148,603 rubles (1061.45 x 140).

On maternity leave for a child up to one and a half years old Ivanova I.I. will leave on June 22, 2013, the calculated values ​​will be the same. Accordingly, the amount of the benefit will be equal to: 760,000 rubles/716 days x 30.4 days x 40% (of the average salary) = 12,907.26 rubles.

Documents required to receive benefits

In order for you to be granted a childcare benefit for a child up to one and a half years old in 2013, you must provide the following documents: a free-form application requesting leave to care for a child up to one and a half years old, an application for payment of the monthly benefit itself, a certificate from the place of work work (or employment center, or certificate individual entrepreneur) the second parent stating that they have not received benefits and will not receive them, a copy of the employer’s order that you have been granted leave, a copy of your passport, a copy of the birth certificate of the child for whom leave is being provided.

If you are not an employee of any organization, then for the provision of benefits you need to contact the FSS authorities with a written application written on FSS letterhead. You will also need to provide copies of the child’s passport and birth certificate, a certificate from the other parent’s place of work and a work record book.

How not to lose your right to benefit payments

You can lose the right to payment of benefits if documents for the provision of benefits are submitted later than the child turns two years old. Accordingly, if this period has passed, you will not receive payments. You can also lose benefits when you go to work full time (full time), without waiting until your child is one and a half years old.

However, to avoid this, by agreement with management, you can, if necessary, go to work part-time (part-time), then you will save monthly payments. Also, do not forget that benefits can be issued in advance to a spouse or other relative, and you can continue to work (if there is such an opportunity and desire).

The fact that the rules for calculating sick leave change annually does not surprise anyone. Accountants have long been accustomed to such changes. Moreover, most accountants use modern accounting programs to keep records and calculate payments for sick leave. And yet, it is never superfluous to check how the program does it, whether the program complies with the rules for calculating sick leave and benefits.

Calculation rules changed in 2013 sick leave(certificates of incapacity for work) for cases:

• payment of maternity benefits,
• child care benefits up to 1.5 years.

General rules for calculating benefits sick leaves.

The benefit is accrued only on sick leave certificates issued in accordance with strictly observed rules (without marks, the full name and name of the organization are correctly indicated, the dates are correctly indicated).

The amount of the accrued benefit depends on:

1. average daily salary for the last 2 calendar years,
2. the amount of insurance experience (100% - 8 or more years of experience, 80% - 5 to 8 years of experience, 60% - up to 5 years of experience).

Let's consider the rules for calculating maternity benefits and child care benefits up to 1.5 years.

Things to remember:

1. The amount of maternity benefits and child benefits up to 1.5 years is limited to the maximum base for calculating insurance premiums.
2. The maximum base value is:

• in 2011 - 463,000 rubles,
• in 2012 - 512,000 rubles,
• in 2013 - 568,000 rubles.

Established limits on the maximum value of average daily earnings are determined according to the rule:

• The maximum base value for 2 years, divided by 730 days.

That is, if a worker goes on maternity leave in 2013, then for her the maximum average daily earnings will be 1,335.62 rubles per day (463,000+512,000)/730 (this is the “ceiling” of the average daily earnings). In its letter No. 15-03-18/12-169 dated January 11, 2013, the FSS confirmed this amount of average daily earnings for calculating maternity benefits for all insured events that occurred in 2013.

Based on the maximum average daily earnings, you can calculate:

• maximum possible amount of maternity benefit(463000+512000)/730*140 days, total 186 986,30 rubles,
• maximum possible amount of child benefit up to 1.5 years(463000+512000)/730*30.4days*40%, total 16 241,14 rubles

After this, you can proceed to determining the amount of maternity benefits for a specific employee. To do this:

1. Comparing payout amounts for the 2 previous years with a maximum base value (for 2011 - 463,000 rubles and for 2012 - 512,000 rubles, respectively) and select the smallest value for each year.
2. We fold obtained values ​​for 2011 and 2012 and get the total amount of payments for the billing period.
3. We determine the total number of calendar days for the billing period, for this from the total number of calendar days for 2 years, we subtract the days of incapacity for work for 2 years.
4. We divide the total amount of payments by the total number of calendar days, and obtain the average daily earnings based on the actual data of the employee.
5. We compare the resulting average daily earnings with the maximum calculated value (which is 1335.62 rubles).