Holiday to care for the child. Calculation of vacation pay, examples.

In colloquial speech, a decree is called all the time that an employee does not work in connection with preparing for the birth of a child and caring for him in the first months of life. The Labor Code does not mention this general concept. The law divides the time of the decree into two periods: maternity leave, as well as parental leave.

• Maternity leave
• Holiday to care for the child

Maternity leave

In its form, it is rather not a vacation, but a sick leave, since it is issued for sick leave.

In this sheet, the gynecologist of the antenatal clinic, where the pregnant woman is observed, sets the start and end dates for the sick leave. It starts from the thirtieth obstetric week of pregnancy and generally lasts 140 days: 70 days before the expected birth and 70 days after. In some situations, which are also recorded by doctors, vacation periods are increased.

Medicine for all its modern technologies unable to guess the exact date of birth. The doctor indicates only an approximate time. In fact, children are most often born with a deviation of several days and even weeks before or after the declared time. At the same time, sick leave periods are not recalculated.

Example. The employee's maternity leave start date is May 9, 2017. End - September 26 (after 140 days). Estimated due date is July 18th. In fact, the employee gave birth on June 30. That is, before giving birth, she spent 52 days, and her postpartum period was 88 days. The end date of the vacation remains the same - September 26th.

An employee who is going on maternity leave is entitled to a one-time allowance. The employer pays it in one amount based on the number of days on the sick leave.

The allowance is paid in the amount of 100% of the average daily earnings, therefore, with rough rounding, it is sometimes said that the expectant mother receives four salaries at once. This is true only with a fully official employment.

The expectant mother needs to bring a package of documents to the personnel department:

• Certificate of incapacity for work. It is issued in a medical institution a few days before the moment when it is time to go on maternity leave
• Help with the calculation of average earnings from the previous place (places) of work, if there were such in the past and the year before last
• Statement addressed CEO organizations
• Early registration information up to the 12th week of pregnancy. Is not binding document. But if the employee really went to the doctor early, she will receive an additional payment. Thus, the state encourages early registration of pregnant women, which allows you to better monitor their health and the condition of the baby.

Holiday to care for the child

With the safe birth of a child, maternity leave smoothly turns into parental leave. According to the law, a young mother can stay in it until the child is 3 years old. For example, if the child was born on September 26, 2017, the employee must return to work on September 27, 2020.

Many mothers sit with a child only up to 1.5 years. This is due to the fact that the state (through the employer) pays cash benefits only until the child reaches the age of eighteen months.

After this date, the payment of benefits ceases, but the opportunity to deal only with the child until his third year remains. Young mothers use it if they have such a desire and the family has financial opportunities for this.

In order for the employer to have a basis to accrue child care allowance, the employee must come to work with the following documents:

• Birth certificate of the child (a copy is made from it and the original is returned to the employee)
• Application addressed to the General Director of the company (the application form is drawn up in free form, your sample is available within the organization)
• Certificate stating that such benefits will not be paid to the second parent (the spouse must take this certificate from his place of work or from Social Security if he is not officially employed)
• Copy of applicant's passport

Any person who actually takes care of the child can go on such leave. For example, it may be the father of the child or one of the relatives. It is important that he actually stops working, otherwise the payment of benefits will become illegal.

The employee also applies for a one-time payment for the birth of a child. Since February 2017, it has grown and now stands at 16,350.33 rubles.

How to calculate maternity payments

The maternity benefit is 100% of the average daily earnings and is paid in one large amount before the start of the decree. To calculate the amount of the benefit, several steps must be taken.

1. Calculation period definition. To calculate the due payments, the previous two years before the decree are taken into account. They can be replaced by any other two years, if at that time the employee was already on maternity leave
2. Collection of missing data on wages for the billing period. In the ideal case, the employee worked for the same employer for the previous two years, then the necessary information will be at hand. If a woman has worked for a shorter period, she needs to submit to the employer from previous places of work a certificate in form 182, approved by the Order of the Ministry of Labor

If the employee did not work for some months from this period, average earnings for such months is equal to the amount of the minimum wage in force at the time of the insured event.

As of May 2017, the federal minimum wage is 7,500 rubles.

This is a relatively small amount for maternity leave. Therefore, many women, when planning a pregnancy, try to work continuously for two years in a row in order to receive more benefits.

According to the minimum wage, all 24 months of the billing period are calculated if the employee's work experience for these two years is less than 6 months.

1. Definition of biennial earnings. To calculate the final value, all accrued wages for the billing period (before deducting income tax) are summed up by months. It is very easy to determine whether one or another charge should be included in the amount. If the employer contributed to the budget from it insurance premiums- accrual is taken into account. If not, it is ignored.

Thus, when summing up, the amounts paid to the employee during her temporary disability, as well as the amounts paid to her when she was released from work with the preservation of wages, are deducted. The employer does not make social contributions from these incomes.

1. Comparison of annual amounts received against the marginal contribution base. There are limits on the maximum annual earnings for calculating maternity benefits.

Data for 2017 will become relevant only after the onset of 2018, since in relation to it this year will become one of the two years of the calculation period.

If the total annual salary of an employee is above the specified limit, her salary during the calculation is indicated in the amount of the limit.

Minimum limits also exist. If in a certain period the monthly income of an employee was less than the minimum wage, then her monthly income for this time is conditionally equated to the minimum wage.

Example. The employee went on maternity leave in 2017. Her annual earnings for 2016 amounted to 700 thousand, for 2015 - also 700 thousand. To calculate the allowance, earnings of 700 thousand in 2016 and only 670 thousand in 2015 will be taken into account.

1. Calculation of the average daily earnings. The formula is used for calculations.

Average earnings \u003d (Earnings for two billing years in total) / (sum of days for these years minus sick days).

Example. The employee's earnings for 2016 and 2015, excluding sick leave, amounted to 600 thousand rubles. She was on sick leave for a total of 30 days. In fact, in two years she worked: 731 days + 730 days - 30 days = 1,431 days. Her average daily earnings are: 600 thousand / 1431 days = 419 rubles. The number of days in a normal year is 730. In a leap year, 731 (as in the case of 2016).

As can be seen from the example, if an employee was ill last year and the year before, this does not significantly affect maternity payments. Neither the payment of the sick leave, nor the sick days themselves are simply not included in the calculations.

1. Determining the amount of the allowance. To do this, the average daily earnings are multiplied by the number of days of maternity leave (140, 156 or 194 days).

Let's continue the example from the previous paragraph. We multiply the average earnings of 419 rubles by 140 days. The allowance will amount to 58,660 rubles.

The childcare allowance is 40% of the employee's average daily earnings and is paid monthly on paydays. An important rule: if a new mother resumes full-time work, the payment of benefits stops. Only part-time or home-based work is possible.

Maternity payments are not subject to income tax, the employer also does not pay insurance premiums from them. Therefore, this period is not taken into account in the calculations.

Example. Until 2015, the employee worked 730 days (without sick leave) and her accrued salary is 600 thousand rubles. In 2016, she worked for nine months, and since October she went on maternity leave, she was credited (excluding benefits) 550 thousand rubles. Number of days taken into account in 2016: 731 minus 92 days (number of days from October to December 2016) = 639 days. Average daily earnings: (600 thousand + 550 thousand) / (639 days + 730 days) = 1150 thousand / 1369 = 840 rubles.

Total monthly allowance to be paid in 2017: 840 rubles * 30.4 days (average number of days in a month) * 40% = 10,214 rubles

Manual calculations are important for a better understanding of where certain amounts come from. Now you don’t need to think about how to calculate maternity pay - it’s most convenient to use an online calculator.

Who pays maternity leave - the employer or the state

The procedure takes place in several stages: It is the employer who is obliged to calculate and pay maternity benefits to his employee. This procedure is established by law No. 255-FZ. But at the same time, the employer does not spend its own cash, since after a while the Social Insurance Fund of Russia reimburses him for all costs.

• The employee provides the employer with a sick leave for pregnancy and childbirth. If we are talking about applying for benefits for a born child, then the employee writes an application for parental leave
• Based on the information received, the accountant calculates the amount of payment
• The employer pays benefits. If before the decree the employee received a salary for bank card, then the money transferred by the employer, she will receive in the same way. In this case, the accrual of funds is carried out on the next day of the salary payment, established in the organization.
• The employer submits a report and other documents to the FSS
• The FSS checks the documents for compliance and authenticity and reimburses the money to the employer

Social Security checks all data in the most thorough way. On their part, it is possible to recalculate or even refuse to refund funds.

The following features are of concern:

• The position of the employee does not correspond to education (for example, if Chief Accountant has only finished cooking courses)
• Disproportionately high wages for such a position (400 thousand rubles for the position of a junior lawyer)
• The position appeared in the company simultaneously with the arrival of this employee (this happens when the company expands and invites a specialist, but if there are other suspicious points, this can serve as an additional source of doubt)
• A significant increase in salary before going on maternity leave (an atypical occurrence in itself, which suggests collusion)
• The employment of the employee took place almost before going on maternity leave, especially if before that she had not worked for a long time (and in this case, collusion with the employer can be suspected)

There are cases when cunning girls forged certificates in order to get a bigger payout. The FSS will not pay blindly, and sooner or later the truth will come out. The tricksters are forced to return the funds paid.

If the employing organization is liquidated or it has insufficient funds in its current account, or the owners of the company have disappeared, the state pays benefits on its own. To do this, you must come to the local FSS with supporting documents. After the procedure for checking documents, the Fund will independently make calculations and pay the due money.

What can an employee do if the employer does not pay maternity leave, does not pay in full, or delays

• It is necessary to carefully read the employment contract and find the amount of official wages. When calculating maternity pay, only official payments (salary, bonuses, allowances) that have passed through the accounting department and from which the employer has paid insurance premiums for the employee are taken into account. If an employee received some part of the funds "in an envelope" - contributions to the FSS were not paid from them, and they are not taken into account in any way.
• If the company is “white”, but the actual payments do not match the calculations of the employee, it is best for her to seek clarification directly from the accountant who calculated the maternity. There are many subtleties in these calculations that could be missed by the worker through ignorance.
• Benefits are not automatically calculated, but only upon application. If a woman has not yet compiled it, she needs to come to work, write a statement and submit Required documents. It is also possible that there was an error in the current account numbers, and it is enough just to clarify the misunderstanding.
• If there is no mistake and the employer deliberately evades payments, the employee can file a complaint with the FSS of Russia at the place of registration of the employer. The Fund has its own leverage on unscrupulous employers. If he could not help, the employee can write a statement to the Prosecutor's Office. It can be submitted in person or by letter, and there is also the opportunity to leave a complaint on the website of the Prosecutor General's Office.
• Another option is to go to court. After the court makes a decision in favor of the employee, bailiffs are involved in collecting money from the employer.

What can an employee do after maternity leave ends?

After this period, the employee has several ways:

• Return to work immediately
• Temporarily take paid leave. Part of the vacation could not be used before going on maternity leave. In addition, parental leave is legally the time for which the length of service is accrued. Thus, vacation is also accumulated during this time
• Temporarily take unpaid leave. This option is only possible upon agreement with the employer.

Example. A woman, while on leave to care for her first child, becomes pregnant with her second child. There is still some time left for her to go on maternity leave for her second child, and she should already go to work, since the first child is already 3 years old. The woman does not want to go to work for this period. An employer cannot fire a pregnant woman. Then leave without pay is an acceptable way out.

• Quit. Upon dismissal, the employer is obliged to compensate the employee for her unused vacation.

Changes in maternity payments in 2017

As seen in the previous paragraphs, in some cases, to calculate maternity payments, the employer resorts to the current value of the minimum wage (minimum wage).

As of May 2017, two pieces of news are being actively discussed:

• From July 1, 2017, the minimum wage will be increased by 300 rubles. This means that for a fully worked month, an employee cannot receive a salary of less than 7,800 rubles. If the local minimum wage of a constituent entity of the Russian Federation is below this value, companies should focus on the federal indicator. If higher, they can be guided by the local value.
• Until May 20, 2017, a draft law on raising the minimum wage to the subsistence level of the able-bodied population should be prepared. Dmitry Medvedev gave relevant instructions to the Ministry of Labour, the Ministry of Finance and the Ministry of Economy. For today living wage in Russia is 9,691 rubles. Also, the head of the Ministry of Labor Maxim Topilin assured that the minimum wage will be the same for the whole country - differentiation by region will become a thing of the past.

Also during the April speech before State Duma The prime minister stressed that the government is increasing the responsibility of employers: “Those who delay money are fined. Now we are preparing amendments to the legislation to better protect the rights of working people.”

This issue also includes cases when employers, for whatever reason, delay maternity payments to employees.

According to federal law 255-FZ, expectant mothers are entitled to certain payments. This is, first of all, payment for sick leave (the last weeks of pregnancy, childbirth, the period after childbirth). From the article you will learn who is entitled to receive this benefit, officially called pregnancy and childbirth, and how to calculate the amount of maternity leave in 2017.

What is maternity?

The maternity allowance is a one-time allowance for the birth of a child.

When calculating maternity leave, the number of days on sick leave is taken into account, the number of which depends on the following circumstances:

• If born 1 baby , then the total number of days on sick leave is 140 (the formula is simple: 70 days before birth, 70 days after birth ).
• If the birth of the baby was associated with some complications, the number of days on the sick leave increases by 16 .
• If the family has a large replenishment - 2 or more babies , then the number of sick days is even greater: 84 days before childbirth, and after childbirth - 110 days .

Who can receive maternity allowance in 2017 - the maximum and minimum amount of maternity allowance payments

• Working pregnant women subject to compulsory health insurance.
• Unemployed pregnant women who must be registered with the employment service in the area of ​​​​residence.
• Women who work as individual entrepreneur . In this case, it is necessary that during the last six months (at least) contributions to the Social Insurance Fund were deducted.
• Students educational institutions full-time students(regardless of the budget, they are trained or paid).

What determines the amount of maternity leave?

As for the amount of maternity leave, when calculating it, it takes into account average earnings of a woman in the last two years. For working women, the average salary is taken, for full-time students - a scholarship, for women who work under a contract in the ranks of the Armed Forces of the Russian Federation, as well as in institutions of the penitentiary system, at customs - the amount allowance.

Since January 1, 2016, changes have been made to the minimum and maximum size benefits:

• minimum - 28 555,80 rubles
• maximum - 248 164 rubles

According to the law, personal income tax is not withheld from maternity benefits.

Making a maternity allowance in 2017: what list of documents should be collected by working, unemployed, students to receive payments

In order to apply for and then receive maternity benefits, you must prepare package of the following documents:

• statement on behalf of a woman for benefits
• sick leave who provides women's consultation

Where should pregnant women submit documents for maternity payments?

Working women submit these documents to the employer, students of educational institutions - to the dean's office. Unemployed apply to social services at the place of residence.

Calculation of maternity leave in 2017 - how to independently calculate the amount of benefits on maternity leave

• Easiest calculate maternity pay for a permanently working woman, since in this case her average earnings for the last two years are taken into account. Therefore, to calculate benefits in 2017, the average salary for 2015 and 2016 is taken. At the same time, it should be taken into account that in addition to wages, all kinds of bonuses, payments, allowances and coefficients, material assistance, if they took place and were fixed, are taken into account for accrual. The calculation does not include sick leave, other maternity leave. It is imperative to take into account income from other employers, for which it is necessary to submit a certificate of average earnings to the accounting department.
• If the woman was on parental leave or on maternity leave previous 2 years (even if it is one or two days per year), then it is possible to replace this year with the year preceding it (replacement is made upon application).
• If a woman before going on maternity leave worked in two organizations or two enterprises, then documents for benefits are submitted only in one place. In this case, it will be necessary to provide a certificate that other employers do not pay maternity benefits.

It is important to know that the average earnings also have their limits for calculating maternity benefits. So, the amount of the benefit cannot be more than the indicator, which is determined by dividing by 730 the sum of the limit values ​​\u200b\u200bof the base for calculating insurance premiums. 730 - the total number of days that a woman worked in two years (if the year is a leap year, then 731). But this is only if she did not have sick days, vacations and other days from which deductions to extra-budgetary funds for compulsory types of insurance are not taken.

What to do and how to correctly calculate maternity pay if the work experience in the last place is less than 2 years?

Situations where the work experience of a pregnant woman at her last job is less than 2 years are not uncommon, and women must know all the details and subtleties in order to receive benefits.

How to correctly calculate maternity pay if the work experience in the last place is less than 2 years?

According to existing provisions, the amount of maternity allowance should not be less than the minimum wage.

What is the base limit?

In order to correctly calculate the amount of the benefit, it is also necessary to take into account other indicators such as the marginal value of the base used to calculate insurance premiums. This indicator is not constant, it changes all the time and is different for each year. For the years preceding 2016, it is equal to:

• 2013 - 568,000 rubles
• 2014 - 624,000 rubles
• 2015 - 670,000 rubles

Why is this indicator needed? When calculating the allowance, the woman's income is taken into account, but the total amount of income for a certain year should not exceed the maximum amount of the base for that year.

As an example: if a woman in 2013 had a total income of 570,000 rubles, then all calculations will be made based on the amount of 568,000 (the limit for 2013).

How to calculate maternity leave in 3 common situations?

Sample calculation of maternity leave in 2017

Let's say that citizen Zavyalova's maternity leave begins in April 2017. Before the decree, she worked constantly, so two years are taken into account - 2015 and 2016. At the same time, in 2015 she had two sick leaves of 7 and 10 days, in total - 17 days. Income for 2015 amounted to 340 thousand rubles, for 2016 - 480 thousand. Limit values ​​by years are not exceeded. The number of days for two years is 730. Sick days are subtracted, which gives a total of 713 days.

Calculation of the average daily wage:

340 + 480 / 713 = 1,150 rubles

Calculation of the size of maternity:

1150 x 140 days of decree = 161,000 rubles.

Documents to be submitted to the FSS for calculating maternity IP

First of all, in order to receive pregnancy and childbirth benefits for a female IP, it is necessary:

1. Register as a voluntary insured. To do this, you must submit an application to the FSS (there is an established form), as well as a copy of the IP passport. Within five days, the Fund must register the insured, and then notify him of this procedure.
2. Pay insurance premiums. If a woman is going on maternity leave in 2017, then insurance premiums must be paid for 2016. The amount of contributions is calculated based on the formula: Minimum wage x FSS contribution rate x 12 months. The deduction rate is 2.9%.

To receive maternity allowance, the following documents are provided to the FSS:

• application from IP V free form to receive benefits;
• sick leave, received in the antenatal clinic.

The allowance is calculated based on the size of the minimum wage.

The rules for calculating maternity and child benefits are of interest to both accountants and expectant mothers. We will talk about the changes in 2017 and teach you how to use an online calculator to calculate the amounts of these payments.

How to use the maternity and child allowance calculator?

The maternity and child allowance calculator from the Kontur.Accounting service will help you easily calculate the amount of payments. The calculator is available for free and without registration. Making the calculation is very simple:

• On the "Initial data" tab, select the desired allowance, enter data from the sick leave or information about the child and the duration of the vacation.
• On the "Pivot Table" tab, enter information about the employee's earnings for the last 2 years (or previous years when replacing years). If a district coefficient is applied, check the box in the required field. If the employee works part-time, indicate this.
• On the tab "Results" you will find out the amount of sick leave.

Calculations take a couple of minutes. If you are an employee, please add our calculator to your Bookmarks so you can calculate benefits if needed. If you are an accountant, appreciate the convenience of working with a calculator. Kontur.Accounting has many other convenient tools for keeping records and payroll.

Free calculators for sick, maternity, vacation pay - these are our widgets in the public domain. If you want to quickly calculate salaries, easily keep records and send reports via the Internet, register in the online service Kontur.Accounting. The first 30 days of operation are free for all new users.

The main changes in the calculation of benefits in 2017

New MOT. At the beginning of 2017, the minimum wage is 7,500 rubles. Then the minimum daily earnings: 7,500 rubles * 24 months / 730 days = 246.58 rubles.

Billing period. If the decree begins in 2017, then the previous two years, 2015-2016, are taken to calculate benefits. There is a maximum earnings from which benefits can be accrued: in 2015 it is equal to 670,000 rubles, in 2016 - 718,000 rubles. Then the maximum daily earnings for calculating benefits is: (670,000 rubles + 718,000 rubles) / 730 days = 1,901.37 rubles.

Change years. An employee can write an application to replace two settlement years when it is beneficial for her. For example, in 2015-2016, an employee went on maternity leave and parental leave, and in 2017 she went on maternity leave with her youngest. This means that in 2015-2016 she did not have earnings, so it would be more profitable to calculate the allowance from 2013-2014. The Ministry of Labor explained that the allowance can be calculated for the two nearest previous years - and not for any others: if the employee left the previous decree in 2015-2016 , then you can make a replacement only for 2013-2014.

The maximum amount of maternity. In 2017, with a decree duration of 140 days, the amount of maternity leave cannot exceed 1,901.37 rubles * 140 days = 266,191.80 rubles. With a longer or shorter decree, the amount changes proportionally.

The maximum monthly child allowance: 1,901.37 * 30.4 days * 40% = 23,120.66 rubles.

Minimum monthly child allowance. When caring for the first child, the allowance should not be less than 3,000 rubles, for the second or third child - not less than 5,817.24 rubles.

Maternity allowance in 2017

In 2017, the old rules for calculating maternity leave work. The decree comes no earlier than the start of the sick leave for pregnancy and childbirth, but its first day is determined by the application of the expectant mother. An employee can go on maternity leave from the very first day of sick leave, or she can do it later.

To calculate the allowance, we take the employee's income for the previous two years. The salary for calculation is taken in full, with personal income tax. For example, if a woman goes on maternity leave on December 28, 2016, then the allowance will be formed based on the income of 2014-2015. If the decree begins in January 2017, then the allowance is calculated for 2015-2016.

Income for the year for calculating benefits should not exceed the maximum value of the base for paying contributions to the FSS:

• for 2013 - this is 568 thousand rubles;
• for 2014 - 624 thousand rubles;
• for 2015 - 670 thousand rubles;
• for 2016 - 718 thousand rubles.

The maximum daily earnings in 2017 is, as indicated above, 1901.37 rubles.

The minimum daily wage when calculating maternity pay follows from the minimum wage, as we already wrote. At the beginning of 2017, the minimum wage is 7,500 rubles, and the minimum daily wage is 7,500 * 24 / 730 = 246.58 rubles.

Maternity allowance is received not only by consanguineous, but also by adoptive parents who have adopted a baby under the age of 70 days. And then the allowance is accrued from the first day of adoption until the age of the child is 70 days.

Example. An employee goes on maternity leave in early 2017.

Orlova Maria Yurievna has been working at Rada LLC since March 2014. In early December 2016, she was given a maternity leave for 140 days from December 12. She wrote an application for maternity leave from January 1, 2017 and continued to work until the end of December.

The expectant mother goes on maternity leave in 2017, which means that incomes of 2015-2016 are taken to calculate maternity. During this period, the woman was ill for 33 days. Her earnings for 2015 amounted to 690,000 rubles, for 2016 - 730,000 rubles. Both of these amounts are more than the established limits, so the amount of daily earnings will be calculated as follows:

(670,000 + 718,000) / (730 - 33 days) = 1991.39 rubles.

But this amount is also more than the allowable daily limit, which means that the maximum allowable amount - 1,901.37 rubles - will be used in the calculations. Maria went on maternity leave 20 days later than she could have. So she uses 140 - 20 = 120 vacation days. And then the amount of maternity will be:

1,901.37 rubles * 120 days = 228,164.40 rubles.

For December 2016, Maria will receive her regular salary.

Monthly child care allowance: calculation of child allowance in 2017

The settlement period for child benefit is also the two previous years before the start of parental leave. Similarly, to calculate benefits, income for the year must not exceed the allowable limits, and daily earnings must not exceed 1,901.37 rubles. The monthly allowance is calculated by multiplying daily earnings by 30.4 days, then 40% is taken from the amount received for any length of service of the employee.

We mentioned the minimum monthly allowance above: it is 3,000 rubles for the first child and 5,817.24 for subsequent ones.

Example. An employee goes on maternity leave in 2017.

Vorobyeva Anna Igorevna goes on maternity leave from June 16, 2017. Before that, she was on maternity leave and parental leave from February 2015 to November 2016. According to the application for the replacement of years, the calculation period was 2013-2014. At this time, Anna was ill for 28 days. For 2013, her earnings amounted to 520,000 rubles (this is less than the limit of 568,000 rubles), and for 2014 - 595,000 rubles (also less than the limit of 624,000 rubles). Let's calculate the average daily earnings:

(520,000 + 595,000 rubles) / (730 - 28 days) = 1,588.32 rubles.

The monthly allowance will be:

1,588.32 rubles * 30.4 days * 40% = 19,313.96 rubles.

If a woman works employment contract at several enterprises, then she can receive benefits at each workplace. And one more nuance: maternity allowance is only for the mother of the child, but parental leave with a monthly allowance can also be used by the father, grandmother or other relative who will take care of the baby. This leave and allowance are received not only by biological parents, but also by the adoptive parents of a child under the age of 1.5 years.

The online service Kontur.Accounting will help you easily calculate maternity and child benefits for employees. The service has many other convenient tools that facilitate the work of an accountant. Get acquainted with the possibilities of the service for free for 30 days, keep records, pay salaries and send reports with us.

Based on materials: kakzarabativat.ru, baragozik.ru, b-kontur.ru

When a woman is about to become a mother, worries about the health of the unborn child share worries about maternity leave: I want everything to work out without unnecessary worries. Basically, such experiences arise from ignorance of either laws, or rights, or the amount of allowances. In order to successfully process and receive legitimate payments, it is advisable to prepare for the 27th week of pregnancy: fill out all applications, calculate the required vacation days on the calendar and prepare the necessary documents.

Calculation of benefits for pregnancy and childbirth

Who can receive payments

Women who are officially employed have the full right to a decree from the thirtieth week of pregnancy. If a woman is carrying twins or more, vacations begin to count from the twenty-eighth week.

Upon the occurrence of these terms, lawful rest and accruals in the amount of full wages are due. In addition to officially employed pregnant women, contract servicemen, full-time students and those women who have lost their jobs due to the termination of the organization's activities can count on benefits. Of these categories, except for pregnant women, people who have adopted a child have the right to apply for maternity leave.

Women who immediately left after the first on the second decree and receive payments for their first child cannot calculate payments under the decree. In this position, you can decide which allowance is more profitable to leave. In such cases, use the calculator for calculating maternity.

If a pregnant woman wants to work more than the prescribed period, no one has the right to forbid her, but benefits payments will begin after the application for the due leave is filed.

Documents for registration of maternity accruals

Documents required to receive maternity leave benefits(you can bring it in person or send it by email):

1. Leave application.
2. Decree sick leave.
3. Document on the average monthly salary.

Do not forget that a salary certificate can be taken at all points of work. If a woman works in several places, all employers are required to pay. A sick leave certificate should be taken at the clinic from a doctor leading a pregnancy for a period prescribed by law (28 or 30 weeks). And you also need to take into account that after the child has completed six months, the allowance will not be accrued, so it is better to apply and check the availability of payments in a timely manner.

Many people have a question, can someone else (husband, mother, sister) receive maternity benefits? This is prohibited by law maternity charges are intended only for a woman who is carrying and giving birth to a child, and no one can apply for themselves or receive these funds instead of her.

How to correctly calculate maternity

Lump sum payment for maternity leave provides for a full deduction by a one-time transfer to a bank card of the salary of the next month after going on maternity leave. Non-working women, in addition to transferring to a bank account, can receive benefits by mail until the 27th day of the next month after writing the vacation application.

maternity pay calculator helps to calculate the correct benefits, but it should be borne in mind that working pregnant women are paid money in the amount of the average salary, who lost their jobs after the organization closed - about 300 rubles, and students should count on finances in the amount of a scholarship.

How to calculate maternity leave if in the billing period the girl did not have payroll or her average monthly salary was less than the minimum wage? As of January 1, 2018 minimum size wages, the amount of 9489 rubles is named, it is from this figure that one must build on the calculation of maternity benefits. The average daily earnings are calculated using the following formula: Minimum wage (at the start date of the decree) x 24 ÷ 730. If the pregnant woman goes on maternity leave from January 2018, then the average daily wage in the amount of 311 rubles. 97 k. Next, you need to take into account the number of vacation days:

• 140 days - with a normal pregnancy without complications - 43 675,8;
• 156 days - with a normal pregnancy with complications during childbirth - 4 8 667,3;
• 194 days - with multiple pregnancy - 60 522,18.

For a convenient calculation, you can use the maternity leave calculator, which is easy to use. To obtain truthful information, you must enter the following reliable data:

In addition, one can correctly calculate vacation days using the holiday calculator. For a correct calculation, you need data on the obstetric period or the date of the expected birth, singleton pregnancy or not, and whether it is worth taking into account the next vacation before the rest for childbirth.

Calculation of benefits at the birth of a child

In addition to maternity, the design of which can be done even during pregnancy, there is another financial assistance to parents. This allowance is issued, accrued and paid only after the birth of the child. Such payments can be made by any of the parents or a person replacing them, while a separate amount is charged for each child born, i.e. if there are twins, then the funds are doubled. In 2018, the accrual for the birth of a child is 16,873 rubles. 54 k. In case of the birth of a dead child and other accidents, cash payments are not made.

Documents for receiving benefits

To receive the grant, you must have the following documents on hand:

1. Document on the birth of the child (issued at the maternity hospital).
2. Certificate stating that the other parent did not draw up such a payment.
3. For unemployed mothers, you need to have an extract from the work book (if any).

Calculation of payments

The payment due to parents at the birth of a child is calculated taking into account the basic and district coefficients, while the presence of other children and their number are necessarily taken into account. To correctly and quickly calculate such a payment, you can use the benefit calculator.

Other types of payments, such as child care allowance, are issued when the child reaches six months, and are no longer maternity benefits or payments at birth. But you should not forget about them either, you need to deal with the registration of state aid and your legal privileges in a timely manner and according to the rules.

Maternity payments are a one-time allowance that the expectant mother receives when she goes on sick leave for pregnancy and childbirth. To calculate them, you need to know the average salary of an employee for the 24 months that preceded the calendar year of maternity leave. It is also important to take into account periods of temporary disability, previous maternity leave and other nuances.

The maternity calculator from Kontur.Accounting will help calculate the amount of maternity payments, as well as the monthly allowance for caring for a child up to 1.5 years old. The calculations take into account all current rules and provide explanations. The calculator is free to use.

Select a benefit to calculate, enter your details. The calculator will automatically determine the amount, taking into account all restrictions, and adjust it if the benefit amount is less or more than the established minimum / maximum. If necessary, use hints and links to legislative acts.

How the calculator works

The calculator will calculate maternity allowance and monthly childcare allowance up to 1.5 years in three steps.

1. To calculate maternity leave, indicate the data from the sick leave that the employee received at the place of observation of pregnancy for a period of 30 or 28 weeks. To calculate the allowance for caring for a child under 1.5 years old, enter the data on the child. The procedure for payments established in 2013 obliges us to exclude periods of temporary disability from two settlement years: they must be indicated in the calculator, if any.
2. Specify earnings for 24 billing months, district coefficient (if any) and other parameters that the calculator will request. If the work experience of an employee is less than six months, the system itself will make an adjustment to the calculations.
3. In the third step, the calculator will offer the final calculation of benefits with explanations.

The maternity pay calculator is part of the accounting service

The basis is the woman's income for the two-year interval preceding the year in which the sick leave for pregnancy and childbirth is issued. Both working women and those dismissed during the liquidation of the employer, as well as students and military personnel (for military personnel, the calculation is made in a special order from the amount of monetary allowance) can act as the recipient of the allowance.

The allowance can be issued provided that the woman is not on parental leave and does not continue to work. Payments are made at the place of employment. An exception is unemployed persons who have lost their jobs as a result of the liquidation of the company, in which case it is necessary to contact the social security authorities. To apply for the appointment of benefits, a woman is given six months from the date of expiration of the sick leave.

How to calculate maternity benefit: nuances

The allowance is calculated according to the formula:

The total amount of income for the two years preceding the year of issue of the sick leave for pregnancy / 730 or 731 days (depending on whether there is a leap year in the calculation interval) x 140 days (or 156 days for complicated births, 194 for multiple pregnancy).

When deriving average earnings, it is necessary to compare the amounts received with the maximum income base for the corresponding year. The limit of income accepted for calculation is equal to the limit of the base for accruing insurance premiums in a particular year (718,000 rubles in 2016 and 755,000 rubles in 2017). The calculation should not take into account the amount of social benefits and the periods when the employee is on maternity leave and parental leave.

How is the pregnancy benefit calculated in 2018 if the woman has previously worked for less than six months? Such employees are calculated from the minimum wage. The minimum wage is taken in the amount in force on the date the sick leave was opened. In January 2018, this indicator was equal to 9489 rubles, from May 1, 2018, the value of the minimum wage was increased to 11,163 rubles.

The minimum wage is also applied in the case when the average daily earnings of an employee for calculating benefits is less than the minimum allowable. From 05/01/2018, the minimum daily allowance is 367.00 rubles. (11,163 x 24 months / 730 days).

If the calculation period falls on the years when the woman was on maternity or parental leave, these intervals, if she wishes, can be replaced by the years before the previous decree (if this increases the amount of the benefit).

The length of service does not affect the percentage of payment of accrued benefits. The amounts for this type of sick leave are paid in full. Income tax is not withheld from these funds, and insurance premiums do not need to be charged on them.

How is pregnancy benefit calculated in 2018: examples

The employee was issued a certificate of incapacity for work due to pregnancy and childbirth from 07/01/2018 to 11/17/2018 (140 days). The calculation period includes 2016 and 2017. There were no excluded days and amounts in these intervals. The amount of earnings in 2016 was at the level of 522,733.75 rubles, in 2017 - 578,822.34 rubles, which does not exceed the allowable limits. Calculation:

(522,733.75 + 578,822.34) / 731 x 140 = 210,968.33 rubles.

The employee goes on sick leave due to pregnancy from July 1, 2018 for 140 days. The total work experience is 4 months. 5 days. The allowance in this case is assigned taking into account the minimum wage in force on the date of registration of the disability certificate.

How is the maternity benefit calculated from the minimum wage:

• the last change in the minimum wage was made in May of this year - its size is 11,163 rubles;
• Let's do the calculation:

11,163 x 24 months / 730 calendar days x 140 sick days = 51,380 rubles.

The disability certificate was opened to the employee for 194 days from July 1, 2018 (due to multiple pregnancy). The calculation takes into account earnings for 2016 and 2017. The income accepted for calculation in 2016 amounted to 622,705.33 rubles, in 2017 - 522,789.68 rubles. In 2017, there were 55 days of exclusion periods. The calculation will look like:

(622,705.33 + 522,789.68) / (731 - 55) x 194 = 328,736.73 rubles.

A soldier with the rank of corporal goes on maternity leave for 140 days from July 01, 2018. The allowance will be accrued from the amount of her monetary allowance at the time of going on sick leave and will be paid monthly during the entire period of maternity leave (clause "a" clause 1, clause 10 of the Regulation, approved by the Decree of the Government of the Russian Federation of December 29, 2009 No. 1100). The amount of the allowance on the date of registration of the sick leave consists of the following payments:

• military rank salary - 5720 rubles;
• position salary - 11,440 rubles;
• length of service - 1716 rubles;
• premium for classiness, equal to 572 rubles;
• premium - 4290 rubles.

The total amount of income per month is 23,738 rubles. During the period of stay on maternity leave, a woman will receive:

• for July - October at 23,738 rubles. - total 94,952 rubles;
• in November, the allowance will be paid for the remaining 17 days of sick leave: 13,451.53 rubles. (23,738 / 30 days x 17 days);
• for the entire time of sick leave, the total amount will be 108,403.53 rubles.

In the age of speed and difficult environmental conditions, going on maternity leave (maternity leave) when the period has reached 7 months is not a simple whim, but the need to prepare for the appearance of a little man in a calm home environment.

Nervous tension at work, fatigue and malnutrition at such a time can lead to irreversible consequences.

But for many women, being away from work for such a long time means being left without money. To keep the baby healthy and ensure financial assistance, you are given the opportunity to go on paid leave and spend the last 2 months before giving birth, in peace and joyful emotions.

Within 2.5 months after the birth of the baby, the time for the recovery of the woman in labor and the adaptation of the newborn lasts. This time, helpless for both, is protected by law. One of the ways to support is to pay for the period before childbirth and after, like vacations. Such a separation from work is called "maternity leave", (BiR) or, in common parlance, maternity leave.

In everyday life, sometimes, all the money that a woman receives for maternity leave, childcare up to one and a half years and an additional payment for early registration with a gynecologist is mistakenly called maternity.

In fact, these are completely different categories of financial assistance, which should not be added to maternity.

For early access to a consultation (up to 12 weeks), only those women who turned to a gynecologist in the first 12 weeks receive a separate certificate. Some organizations, for various mercantile reasons, reduce this statutory period to three to five days. A pregnant woman in this case can act in two ways:

• go to court;
• explain the situation in the antenatal clinic, where they will write the necessary certificate to her so as not to disrupt the course of pregnancy with unnecessary nervous disorders. In practice, this is usually the case.

According to the logic and current legislation of the Russian Federation, only a pregnant woman goes on vacation in BiR (Article 255 of the Labor Code of the Russian Federation). And now not only mom, but also dad, grandparents have the right to sit at home with a child under one and a half years old. To do this, you need to write an appropriate application at the place of work.

A pregnant woman may return to work after her statutory B&R leave if another family member takes care of the baby.

By law, not all women have the right to receive maternity leave this year. Payments apply to the following categories of pregnant women:

• working;
• unemployed who are registered in the employment center in connection with the reduction or dismissal due to the liquidation of the company;
• full-time students;
• military, contractors;
• women who have adopted a child under 3 months.

Changes in the law regarding maternity in 2017

The main innovation of 2017 is the increase in the minimum wage. Since February 1, inflation has been indexed (5.4%). The index coefficient is 1.054 in accordance with the Government Decree No. 88 dated January 26 this year.

The minimum amount of maternity leave is 35,901 rubles. 36 k. If, for all calculations, the amount of maternity payments turns out to be less than this indicator, then the expectant mother will receive exactly this amount.

The maximum that a woman can count on, despite her salary, is 266,191 rubles. 80 k. This bar is established by law. The entire amount of maternity is transferred to the woman's card at a time.

What are the terms of maternity leave?

If desired and in good health, the future mother can continue her work and go on vacation when she wants to. The time set by law will not be reduced in this case either. But from 30 (28, 27) weeks of pregnancy, a woman already knows how many babies she is expecting, how the pregnancy proceeds, and much more. And, based on this, he plans his time. Therefore, in the application, she indicates all these data.

Immediately after the birth (or discharge), the mother sends a certificate from the maternity hospital. It indicates the condition of the child and mother and the doctor's recommendations about the recovery period. Based on this, if necessary, the vacation is extended from 140 days to 156.

For each type of pregnancy, the law provides for certain periods for vacation:

1. With a singleton problem-free pregnancy - 140 days. Ideally, this period is divided equally - 70 days before delivery and 70 - after.
2. With a singleton, with complications, the period increases to 156 days (70 + 86).
3. If the ultrasound showed 2 or more babies, the vacation will be the longest - 194 days, of which 110 days are in the postpartum period.
4. A mother who has adopted a child no older than 3 months is entitled to a 70-day maternity leave.

Based on practice, no one knows how to accurately predict when the time will come for a woman to give birth. Most often this happens a little earlier, and in some cases later than the period calculated by the doctors. Despite this, the total vacation days are not reduced.

Examples how to calculate maternity leave in various situations

The main document that they receive at the antenatal clinic and refer to the accounting department at their work is a sick leave and an arbitrary statement.

It is possible to change one year to the previous one, if it seems to you that then your salary was higher. To do this, write a special application, and be sure to indicate the desired year, which is more suitable. If there is no such data, then the accountant will calculate as expected - for the two previous years. No one but you has the right to choose periods.

To calculate you need:

• know your salary for two years;
• remember or find out how many, during this time, you had sick days (including for pregnancy, caring for another child) in days.
• arm yourself with a calendar and check if there is a leap year in the calculated periods. 2016, for example, was a leap year. So in 2015 - 365 days, and in 2016 - 366. In total - 731 days. All calculations under the decrees of the current year are based on this figure;
• in some regions, their own coefficient has been introduced, in addition to the federal one. This point is worth clarifying.

Calculations according to the available data can be made both by yourself, in a notebook, and via the Internet using an online calculator.

The sum of salaries for 2 years (accrued before tax) is divided by a two-year period in days - these are 730 and 731 days, if one of them is a leap year. And, multiply all this by the number of days of the decree.

This is what the general formula looks like:

(Sz / Gp) = Zsr

Zsr * Ds \u003d OBiR

• Zsr - average daily earnings for two years;
• Гп - the number of calendar days for 2 years. With the exception of leave for another pregnancy, sick leave, downtime with the preservation of salary.

Legal holidays, or those taken at one's own expense, are not excluded;

• Sz - the amount of accrued salary for 2 years. It includes wages and other income from which taxes were paid. That is, if, after all insurance and tax payments you get 18,000 rubles in your hands, and your salary is, according to the documents, 21,000 rubles, then the calculations are made according to the second amount;
• Ds - the number of vacation days in BiR (140, 156 or 194 days);
• ObiR - the amount of maternity.
• Gp for 2015-2016 – 731 days!

• Example #1

The pregnant woman is going on maternity leave this year. Salary for two years leaves 520,800 rubles. 2015 - 255600 and for 2016 - 265200 rubles. During this time, she took sick leave 3 times - for a total of 22 days. GP = 731 since 2016 is a leap year

Average daily earnings for two years:

Zsr \u003d 520800 / 709 \u003d 734 rubles, 56 kopecks.

ObiR \u003d 734.56 * 140 \u003d 102838 rubles. 40 kop. (one-time vacation pay for BiT). So, a young mother will receive 102,838 rubles. 40 kop.

• Example #2

The woman will be the mother of twins. Salary with bonuses for 2 years (2015 + 2016) = 25400 * 12 + 27300 * 12 = 304800 + 327600 = 632400 rubles. During this period, she took sick leave 2 times, each time for 5 days (10 days in total).

632400 / (731-10) = 877 rubles (average daily salary).

877 * 194 = 170138 rubles. (sum of maternity leave).

The mother of the twins will be paid a one-time payment for the entire vacation in BiR 170,138 rubles.

• Example #3

Head of department in a large company, went on maternity leave. Childbirth passed with minor complications. The accounting department received a statement, sick leave and a certificate of complications. The amount of salary for 2015 was 720 thousand rubles. For 2016 - 760 thousand rubles.

720000 + 760000 = 1480000 rubles

The entire period worked without sick leave and time off.

1480000 / 731 = 2024 rubles 60 kop. = Zav

2024.6 * 156 = 315837 rubles. 60 kop.

Because, maximum amount maternity leave in the Russian Federation cannot exceed 266,191 rubles. 80 kopecks, then, despite the amount received in the process of settlements, the maximum payment will be exactly the limit established by the state.

• Example #4

A pregnant woman has been working as a nurse in the surgical department of the hospital for more than 5 years. Work without interruption. For 2015, she received (with all allowances and bonuses) - 86,400 rubles. For 2016 - 96,000 rubles.

(86400 + 96000) / 731 = 249 rubles. 50 kop. (Zsr)

249.5 * 140 = 34930 rubles. OBiR

This amount of payments is lower than the minimum allowed by law. Therefore, the woman will be paid 35,901 rubles, 36 kopecks.

• Example #5

A young mother is going on maternity leave for the second time. She spent 20 weeks on vacation in BiR with her first baby, after which the father of the child himself took leave to care for his son from his place of work. The mother returned to work at the end of 2015. The woman, along with the sick leave, brought a statement to the accounting department with a request to change the salary year from 2015 to 2014, because she considered that the salary in the fourteenth year was higher.

1. Salary for 2014 - 360,000 rubles.
2. For 2016 - 380,000 rubles.

The leap year remains, and therefore:

(360000 + 380000) / 731 * 140 = 141724 rubles.

The second calculation looked like this:

Salary for 2015 - 310,000 rubles;

Salary for 2016 - 380,000 rubles.

731 - 140 (vacation days) = 591 days.

(310000 + 380000) / 591 * 140 \u003d 163520 rubles.

It can be seen that the woman would have chosen the standard, profitable option and withdrew the application.

Estimates at home may be approximate. The data available to the accounting department may not be available to women themselves. Therefore, the numbers may differ slightly. In any case, the difference will not be very significant, and at work they will explain what exactly you thought was wrong.

Calculations on the Internet using an online calculator are also easy to make. All of them have step by step instructions. However, the same information is needed as for independent mathematical calculations.

If you are an employee budget organization, then without the help of an accountant, most likely, you can not do it. The nuances of the tariff scale, work experience sometimes matter.

Unfortunately, women who do not work or quit of their own free will and do not get a job anywhere else do not receive maternity leave. For them, there are other types of state or regional assistance and benefits.

Video about the rights of pregnant women and employers:

Oct 31, 2017 Benefit Help

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