Starting this year, the monthly child care allowance has more than doubled. This is one of the measures aimed, with the light hand of the country’s president, at supporting young mothers. The accountant, in turn, will also have to participate in such a noble cause. After all, legislators, having quite radically changed the procedure for calculating such benefits, about some important points yet they remained silent.

B. Zhuravlev, columnist " Federal agency financial information"

This year, as before, in addition to the monthly child care allowance, mothers will be able to receive:

– maternity benefit;

– lump sum allowance women registered with early dates pregnancy;

– one-time benefit for the birth of a child;

– monthly child benefit.

“Monthly allowance for the period of parental leave until the child reaches the age of one and a half years,” which was previously received by women with children under the age of one and a half years, is now called “monthly child care allowance.” At first glance, the wording has only become shorter, but on the other hand, the purpose of the benefit has changed. It is now paid not so much in connection with vacation, but in connection with child care. True, as before, benefits can only be received until the child turns one and a half years old.

Previously, all mothers, fathers or other relatives who were on “children’s” leave received benefits in a fixed amount of 700 rubles. Now the size of monthly payments will depend on the category of persons applying for it. So, for example, for mothers who are not in labor relations, the benefit will be fixed. And for working women who have taken parental leave, the size of the monthly payment will depend on average earnings, but its amount cannot be less than 1,500 and more than 6,000 rubles. The amount of monthly “children’s” payments due to the main categories of persons entitled to benefits is given in the table.

Person who cares for the child	Benefit start date	Benefit amount
Mothers (fathers and other relatives, guardians) who are subject to social insurance and are on parental leave	From the date of granting parental leave	40% of average earnings for the last 12 calendar months before going on parental leave. Maximum benefit for full calendar month– 6000 rub.
Mothers (fathers and other relatives, guardians) who were fired during the period of parental leave due to the liquidation of the company, termination of activities by the entrepreneur (notary, lawyer and other citizens whose professional activities are subject to state registration or licensing)
Mothers who were fired during pregnancy, maternity leave due to the liquidation of a company, termination of activities by an entrepreneur (notary, lawyer and other citizens whose professional activities are subject to state registration or licensing)	From the day of birth of the child	The minimum benefit amount is: – for caring for the first child - 1500 rubles; – for caring for the second child and subsequent children – 3,000 rubles.
Mothers (fathers, guardians) who are not subject to social insurance (including full-time students who are on parental leave)
Other relatives who are not subject to social insurance (if the mother and (or) father have died, are deprived, have limited parental rights, cannot personally raise and support the child for health reasons, etc.)	From the date of birth of the child, but not earlier than the day of death of the mother (father) or the day of the relevant court decision (guardianship and trusteeship authority), conclusion of a health care institution

Average salary “without rules”

Having decided on the category of benefit recipient, it is necessary to calculate average earnings in 12 months. However, the question arises: how to calculate it? Should one be guided by the procedure approved for calculating “vacation pay”, or in relation to

“children” will different rules apply?

Article 5.1 of Law No. 81-FZ of May 19, 1995 (as amended by Law No. 207-FZ of December 5, 2006) instructs the Government to establish a procedure for determining average earnings for calculating child care and maternity benefits. It is possible that until new rules are approved, average earnings, as before, must be calculated in the manner established by Government Decree No. 213 of April 11, 2003. Despite the fact that it is intended for calculating vacation pay, it should be used to calculate “children’s” benefits in 2006 were allowed in accordance with Article 2 of the Law of December 22, 2005 No. 180-FZ.

By general rule The next edition applies to legal relations arising in 2007, so if after this date the mother (father or other relative) went on parental leave, the company must pay benefits according to the new rules.

Example 1 On February 12, 2007, K. P. Avdeeva, an employee of Sterry LLC, goes on maternity leave. Over the previous 12 months, average earnings were 17,000 rubles. The amount of the benefit based on the average monthly salary of the employee will be:

17,000 rub. x 40% = 6800 rub.

This is more than the maximum allowable benefit, so every month, starting in March, Solovyova will only be able to receive 6,000 rubles. In February, the employee will not be on vacation for a full month, but only 17 calendar days, so the LLC accountant accrued child care benefits for this period of time in the amount of:

6000 rub. : 28 days x 17 days = 3642.86 rub.

Until 2007, women received an allowance of 700 rubles, regardless of the number of children. Now, when caring for several children at once, the benefit will be summed up, taking into account restrictions. Firstly, maximum amount payments cannot exceed 100 percent of average earnings, and the number of children in the family does not play a role in this case. Secondly, to determine minimum amount benefits, you need to add up the minimum benefit amounts, taking into account the number of all children the mother has. After all, the minimum allowance for the first child is 1,500 rubles, and for the second and subsequent children – 3,000 rubles.

Example 2 An employee of Kvent LLC, A. Yu. Kurilova, gave birth to twins. Starting February 20, she takes maternity leave. Over the previous 12 months, her average earnings were 5,100 rubles. The amount of monthly benefit for two children, based on average monthly earnings, is:

5100 rub. x 40% x 2 = 4080 rub.

Option 1. Before this, Kurilova did not have children. This means that she had both her first and second babies at the same time. Then the minimum benefit amount is:

1500 rub. + 3000 rub. = 4500 rub.

It turns out that the benefit, calculated based on average earnings, is less than the minimum (4080< 4500). Поэтому ежемесячно сотрудница будет получать 4500 руб.

Option 2. The employee already has her first child. That is, the twins became the second and third children in the family. In this case, the minimum benefit amount is:

3000 rub. + 3000 rub. = 6000 rub.

Consequently, Kurilova will receive exactly this amount every month.

But what about benefits that began to be paid last year? This point is regulated by Article 4 of the published Law No. 207-FZ: benefits assigned before January 1, 2007 must be recalculated.

Example 3 S.P. Bychkova, an employee of MIlink CJSC, gave birth to her second child on September 20, 2006. Since October 1, 2006, she has been on maternity leave. Last year, Bychkova received a monthly allowance of 700 rubles. The accountant of the company recalculated the monthly amount of child care benefits from January 1, 2007, based on the employee’s average earnings. For the 12 months preceding the month of the start of parental leave, it amounted to 20,000 rubles. The amount of monthly benefit for two children, based on average monthly earnings, is:

20,000 rub. x 40% = 8,000 rub.

This is more than the maximum allowable payment amount, therefore, monthly, the accountant will accrue benefits in the amount of 6,000 rubles.

There is another important point, note the experts of the magazine “ Regulatory acts for an accountant." From this year, from the moment the child is born, mothers will have the right to replace the maternity benefit with a child care benefit, if the latter is greater. In this case, the amount of previously paid maternity benefits will be counted towards child care benefits. True, the mechanism for such offset has not yet been determined, but perhaps in the near future the government will turn its attention to this problem.

In addition, legislators retained the right to choose benefits for women who gave birth to one child while on leave to care for another. Such mothers can either continue to receive monthly payments, or agree to pay maternity benefits.

One more amendment needs to be noted. New edition The law on benefits for citizens with children allows regional authorities to increase the amount of “children’s” payments from their budgets.

Situation: is it possible to replace calendar years with earlier ones to calculate child care benefits if the employee took maternity leave from another employer? She got a job at the organization this year and is going on maternity leave this same year.

Yes, you can. But only if certain conditions are met.

Restrictions on replacing one or both years in billing period only periods when the employee worked for the last employer, no. However, several conditions will still have to be met. Namely:

• as a result of the replacement, the amount of the benefit should increase (part 1 of article 14 of the Law of December 29, 2006 No. 255-FZ and clause 11 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375);

• the employee must present documents that confirm, firstly, the time when she was granted maternity leave, and secondly, the amount of earnings in those years that will be replaced during the billing period.

If everything is clear with the first condition, then with the second it is not so simple. We'll tell you.

In general, upon dismissal, the employee should have been given a special certificate. It precisely confirms the amount of payments to the employee, as well as the periods when she was on maternity leave (clause 3, part 2, article 4.1 of the Law of December 29, 2006 No. 255-FZ, clause 1 of the Procedure set out in Appendix 2 to the order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n).

However, the certificate is issued only for the last two years of work. The previous employer is not required to issue a certificate for earlier periods (clause 3, part 2, article 4.1 of the Law of December 29, 2006 No. 255-FZ). Without such a certificate for earlier periods, it will not be possible to obtain accurate information for calculations.

What to do in this situation? Some of the necessary information can be obtained from Pension Fund RF. As a result, you will be given information in a special form. But it will only contain the total amount of the employee’s earnings. Information about those days that need to be excluded from the billing period is not provided in the form.

So it turns out that only the previous employer can become a full-fledged source of information necessary for calculating benefits. This means that if an employee wants to transfer years from the payroll period, she will have to negotiate with him. If this succeeds, then former employer can provide her with the necessary information, supplementing the certificate for the last two years. To do this, he can add additional lines to the form. The procedure for issuing it, set out in Appendix 2 to Order No. 182n of the Ministry of Labor of Russia dated April 30, 2013, does not prohibit this. This conclusion follows from the letter of the FSS of Russia dated July 24, 2013 No. 15-02-01/12-5174l.

An example of an employee submitting documents for calculating childcare benefits for a child up to 1.5 years old. In the period preceding the year the parental leave began, the employee was on maternity leave with another employer

Employee of the organization E.V. Ivanova got a job at the company in February 2016 and went on maternity leave that same year. In 2015, she worked in another organization, where she was granted maternity leave.

The calculation period for calculating child care benefits includes 2014 and 2015. However, in 2015, the employee was on maternity leave. Therefore, Ivanova asked to replace the 2015 billing period with 2013, which she fully worked out. Thus, the childcare benefit for a child up to 1.5 years old for an employee will be calculated based on earnings for 2013 and 2014.

Since Ivanova left her previous employer in 2016, upon dismissal, the previous employer gave her certificate of earnings for 2014 and 2015.

To replace the corresponding period (2015) with the previous calendar year (2013), Ivanova submitted the following documents to the organization:

• application for the transfer of one year of the calculation period (from 2015 to 2013);
• certificate of earnings from the previous place of work in 2013.

Ivanova submitted a certificate of earnings for 2014 and 2015 earlier - when she was hired in February 2016.

The benefit will have to be recalculated only if the interrupted parental leave begins next year. After all, then to calculate benefits you will need to take earnings for other years - the calculation period will shift.

In order to interrupt parental leave, the employee writes a statement. When he decides to resume the interrupted vacation, the monthly allowance must be assigned again. The explanation is simple - the amount of benefit must be determined at the time insured event. That is, when maternity leave will be resumed.

So it turns out that if the vacation was resumed in the same year for which the benefit was already calculated, then there is no need to determine its amount again. And vice versa, if parental leave for a child up to 1.5 years old begins next year, then to calculate the benefit you will need to take earnings for a different period. Of course, if the employee does not write an application to postpone the billing period to the same years for which the benefits were previously calculated. Then again you won’t have to recalculate the benefit.

To make it clearer, let's look at all three options using examples.

Maternity leave resumed next year

The employee has been on maternity leave since February 20, 2015, but works part-time. The calculation period is 2013 and 2014. On February 1, 2016, the employee interrupts her maternity leave and goes on annual paid leave for 14 calendar days. On February 15, 2016, parental leave was resumed. Child care benefits have been re-assigned. At the same time, the calculation period changed to 2014 and 2015. Therefore, the benefit must be recalculated.

Parental leave will be resumed next year. The employee exercised the right to transfer the pay period to previous years

The employee has been on parental leave since February 20, 2015, but works part-time. The calculation period is 2013 and 2014. On February 1, 2016, the employee interrupts parental leave and goes on annual paid leave for 14 calendar days. On February 15, 2016, parental leave was resumed. Child care benefits have been re-assigned. At the same time, the employee asked to replace the years preceding the year of resumption of leave (2014 and 2015) with 2013 and 2014 for the purpose of calculating benefits. Since in the end the billing period remained the same, there is no need to recalculate the benefit.

Maternity leave resumed the same year

The employee has been on maternity leave since February 20, 2016, but at the same time works part-time. The calculation period is 2014 and 2015. On April 1, 2016, the employee interrupts her maternity leave and goes on annual paid leave for 14 calendar days. On April 15, 2016, parental leave was resumed. Child care benefits have been re-assigned. Since the billing period remained the same - 2014 and 2015, the benefit does not need to be recalculated.

All this follows from parts 1 and 3.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ and letters of the FSS of Russia dated July 14, 2014 No. 17-03-14/06-7836, dated January 11, 2013 No. 15 -03-18/12-169, Rostruda dated October 15, 2012 No. PG/8139-6-1.

Please note that if an employee has been on parental leave for more than one year, the benefit is required index.

Average earnings for calculating benefits

In average earnings for calculating benefits, include all payments and other remuneration from which contributions to the Social Insurance Fund of Russia are calculated . This is provided for by paragraph 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ, paragraph 2 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

Payments for which contributions to the Federal Social Insurance Fund of Russia are not calculated should not be included in the average earnings of the billing period. For example, such payments include hospital benefits and maternity benefits (Clause 1, Part 1, Article 9 of Law No. 212-FZ of July 24, 2009).

It is important to remember that the average earnings for each year of the billing period can only be taken within the limits of the base for calculating contributions to the Social Insurance Fund of Russia. That is, no more than the following amounts:

• in 2015 – 670,000 rubles;

• in 2014 – 624,000 rubles;

• in 2013 – 568,000 rubles;

• in 2012 – 512,000 rubles;

• in 2011 – 463,000 rubles;

• in 2010 – 415,000 rubles.

This procedure is established by part 3.2 of article 14 of the Law of December 29, 2006 No. 255-FZ and part of article 2 of the Law of December 8, 2010 No. 343-FZ.

Average daily earnings

Once you have decided on the billing period and what amounts need to be taken into account, you can calculate the amount of average daily earnings. To do this, use the formula:

This procedure is established by parts 3.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ.

Once you determine the employee's average daily earnings, check whether it exceeds limit value. It can be determined using the following formula:

If the average daily earnings turn out to be more than the maximum, then to calculate the benefit you will need to take exactly the maximum value.

This procedure is established by Part 3.3 of Article 14 of the Law of December 29, 2006 No. 255-FZ.

An example of calculating average daily earnings for calculating child care benefits for children up to 1.5 years old

An employee of the organization is going on maternity leave in 2016 to care for a child of up to 1.5 years. She will look after her grandson.

There are only 730 calendar days in the billing period. However, from them the accountant excluded the time when the employee was sick - 45 calendar days.

Average earnings were:

• 630,000 rub. – for 2014;
• 620,000 rub. – for 2015.

The maximum base for calculating insurance premiums to the Social Insurance Fund of Russia:

• 624,000 rub. – for 2014;
• 670,000 rub. – for 2015.

Taking into account size limit base for insurance contributions to the Federal Social Insurance Fund of Russia to calculate the average daily earnings, the accountant took into account:

• 624,000 rub. – for 2014 (RUB 630,000 > RUB 624,000);
• 620,000 rub. – for 2015 (RUB 620,000)< 670 000 руб.).

1816.06 rub. ((624,000 rub. + 620,000 rub.) : (730 days – 45 days)).

After this, the accountant determined the maximum value of the average daily earnings:

RUB 1,772.60 ((RUB 624,000 + RUB 670,000) : 730 days).

Since the resulting maximum value is less than the calculated value (RUB 1,816.06 > RUB 1,772.60), it was this that the accountant used when determining child care benefits for children under 1.5 years of age.

Situation: do I need to recalculate the monthly benefit if parental leave lasts more than a year? In the first year, the actual average daily earnings were greater than the maximum, and in the next year they became less than this limit.

No no need.

Regardless of how the average daily earnings or its maximum value changes, benefits must be paid based on the amounts that were determined at the time the employee went on vacation. It does not matter how many years the employee will care for the child. The benefit will have to be recalculated only when the vacation is interrupted and resumed next year.

An example of determining average daily earnings for calculating child care benefits. In the year the vacation began, the actual average daily earnings exceeded maximum size, and next year it became less than the maximum

Secretary of the organization E.V. Ivanova went on maternity leave from September 2, 2015.

To calculate child care benefits, the accountant determined her actual average daily earnings based on earnings for the billing period (2013 and 2014). The actual average daily earnings were 1,700 rubles/day.

The maximum value of average daily earnings for these periods is:
RUB 1,632.88/day ((RUB 568,000 + RUB 624,000) : 730 days).

This value is greater than the maximum value (1700 rub./day > 1632.88 rub./day).

Therefore, in 2015, the accountant calculated the monthly child care allowance based on the maximum average daily earnings (RUB 1,632.88/day).

In 2016, the maximum average daily earnings is already 1,772.60 rubles/day. This value is greater than the actual average daily earnings of the employee (1,772.60 rubles/day > 1,700 rubles/day).

Despite this, the accountant continues to calculate monthly child care benefits in 2016 based on the maximum average daily earnings established for 2015. That is, 1632.88 rubles/day.

Please note that if an employee has been on parental leave for more than one year, the benefit is requiredindex .

28.08.2019

Below is a calculator that will allow you to calculate the monthly amount.

The online form takes into account the increase in the minimum wage from May 1, 2019, which affects minimum limit maternity benefit.

How to calculate maternity leave in 2019?

When calculating child benefit per child in online calculator It is important to remember the existing restrictions.

Step 3. If there are excluded days, then check the appropriate box and indicate the time boundaries of these periods.

From the calculation, you can exclude days of incapacity due to illness and pregnancy, the period maternity leave with a child under 3 years old. These days will be subtracted from the total number of days in two years.

Step 4. Indicate the monthly salary in the billing period.

You can only include in income those payments from which you paid insurance premiums. For example, sick leave, benefits for pregnancy, and care for a previous child are not included in the calculation.

At this step, the online calculator automatically calculates the average daily earnings for benefits up to 1.5 years.

At the last step, the benefit amount is calculated - 40% of the average daily earnings multiplied by 30.4 (average monthly number of days per year).

After filling out, the calculator automatically calculates benefits for up to 1.5 years. The result of the calculations will be the amount for each full month of parental leave.

Example of calculation of children's

Initial data:

The amount of benefit for the first child up to 1.5 years old is calculated for the employee from June 10, 2019. The child’s date of birth is April 1, 2019.

We substitute the following values ​​into the online form:

• the child is the first;
• date of birth - 04/01/2019;
• vacation period - from 06/10/2019;
• exclusion period is from 07/10/2018 to 07/19/2018.

• salary in 2017 monthly = 20,000;
• salary in 2018 = 24,000, in July 2018 = 18,000.

The amount of the calculated monthly benefit = RUB 8,791.68.

Formulas used

The following formulas are used for calculations in the online calculator:

SDZ = (ZP 1 + ZP 2) / (731 – ID);

Benefit = SDZ * 30.4 * 40%, where

• SDZ – average daily earnings;
• ZP 1 and ZP 2 – earnings for the years of the billing period;
• 731 – total number of days for the billing period (for calculations in 2018);
• ID – days subtracted from the calculation;
• 30.4 – coefficient equal to the average monthly number of days;
• 40% is the percentage of benefit payment up to 1.5 years.

Read also about the calculation procedure.

Monthly maternity payments according to the minimum wage

In some cases, for the calculation it is necessary to take not the employee’s actual earnings, but the minimum wage at the time of the calculations.

If maternity leave for up to 1.5 years is calculated from January 1, 2019, then you need to take the minimum wage = 11,280 rubles.

The minimum wage is used when calculating payments up to 1.5 years for the following purposes:

• to compare the employee’s average daily earnings with the minimum allowable;
• to determine the amount of maternity leave for a child in cases where the calculation is carried out according to the minimum wage.

To calculate, you need to take the minimum wage if:

1. there was no income in the billing period;
2. daily earnings are lower than calculated from the minimum wage (from January 1, 2019 - 370.85 rubles);
3. less than six months of experience.

In all three of these cases, the amount of child care payment for up to 1.5 years for an employee will be 40% of the minimum wage in force at the time of calculations. Subsequent recalculation with further increases in the minimum wage is not made.

If the maternity leave is issued in the period from 01/01/2019 to 12/31/2019, then the payment is assigned in the minimum amount of 4512 rubles.

These amounts are paid for the first child. On the second, the minimum amount is set at the federal level and is 6,554.89, regardless of the minimum wage.

The online calculator automatically compares actual earnings with the minimum; in case of low income, the payment will be indicated in the minimum amount.

The new benefit will be paid from 1.5 years to 3 years. To all employees. This benefit will be paid by the federal authorities depending on the family income.

Child care benefit up to 1.5 years in 2020

Care allowance paid until the child reaches 1.5 years of age. Not a day more!

to menu

How to prepare documents and calculate monthly care allowance

• Make sure Is the employee entitled to receive benefits?. Not everyone can apply for it
• Determine the number of days in the billing period and the days that need to be excluded from it
• Calculation of average earnings. Check whether the obtained value corresponds to the limit
• Determine your average daily earnings employee. Make sure this value is not greater than the specified limit
• Do the math average monthly earnings. This value cannot be less than the minimum wage
• Calculate your benefit amount per month. Childcare benefit for a child up to 1.5 years old per month is equal to Average monthly earnings multiplied by 40%
• Check your benefit amount– it must be no less than the minimum limit and no more than the maximum
• Pay the benefit
• Reflect the benefit in accounting and during taxation

Can the start of maternity leave be postponed or not?

The employee has the right to postpone the start date vacation up to 1.5 years for child care. When to exercise this right, the employee decides for herself. After all, the basis for leave is the employee’s statement. Until she writes it, she can continue to work for a while. For these days, the employer must pay wages on a general basis.

For example, if the vacation falls at the end of December, it may be more profitable to postpone its start to January of the next year. In this case, the calculation period for calculating benefits will be different. For example, if the vacation starts in December 2018, then the billing period will be January 1, 2016 – December 31, 2017. And if you transfer it to January 2019, then the period from January 1, 2017 to December 31, 2018 is taken for calculation. If an employee had a high average salary in 2018, it would be more profitable for her to postpone the start of her vacation to 2019.

There is no prohibition on such a transfer of the billing period in the Law of December 29, 2006 No. 255-FZ. This means that the employer can pay benefits, which will later be reimbursed by the Russian Social Insurance Fund.

To exercise the right to leave from a certain date, the employee writes a statement indicating the start date of the leave. The employer must provide leave from the date reflected in the application. The end date of the vacation is not postponed. This means that the vacation will actually be reduced by the number of days that the employee worked without taking vacation.

to menu

Who has the right to parental leave for a child up to 3 years old?

Such leave can be issued not only by the child’s mother, but also by the grandmother, father, and in general any relative who actually cares for him (). In this case, the degree of relationship does not matter. In addition, it does not matter whether the relative who is actually caring for the child lives with the child’s parents or not. These conclusions follow from Labor Code RF, Law of May 19, 1995 No. 81-FZ and are confirmed by paragraph 19 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of January 28, 2014 No. 1.

Moreover, if several persons are caring for a child at the same time (for example, a student mother and a pensioner grandmother), only one has the right to receive a care allowance (Part 4 of the Law of December 29, 2006 No. 255-FZ, paragraph 42 of the Procedure , approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009).

If there are several children in a family who require simultaneous care (at the birth of twins, triplets), then different family members can care for them. For example, one child is looked after by a mother, and another by a grandmother. Moreover, each of them has the right to receive benefits for child care up to 1.5 years (provided that they are subject to compulsory social insurance). To assign benefits in this case, in addition to general documents, you also need to submit a certificate from the place of work of another family member indicating which child is being cared for.

Parental leave can be used in parts (Part 2). For example, part of the vacation will be taken by the mother, the other part by the grandmother.

to menu

Who is not entitled to care allowance for up to 1.5 years

1. If a person works under a civil contract, according to the agreement on the transfer of copyright, he is not entitled to benefits. Remuneration under such agreements is not subject to contributions for compulsory social insurance (subparagraph “a”, paragraph 39 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, paragraph 3).

2.Who applied for benefits after six months from the day the child reaches the age of 1.5 years (i.e. after the child turns two years old) does not receive benefits. He needs to apply for benefits to the territorial branch of the FSS of Russia. and provide valid reasons.

Note: Law of December 29, 2006 No. 255-FZ and paragraph 80 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009 No. 1012n.

2. Foreign employees temporarily staying in Russia, they do not receive childcare benefits for children under 1.5 years of age.

to menu

Documents for receiving child care benefits up to 1.5. years

According to the rules established by paragraph 54 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009, in order to receive benefits, a person must submit the following documents to the organization:

1. (at the same time, the legislation establishes a single list of mandatory information that the employee must indicate in the application for benefits related to the birth of a child);
2. birth certificate(adoption) of a child and its copy or a document and its copy confirming the fact of birth and registration of the child - upon the birth of a child on the territory of a foreign state (issued by a Russian consular office abroad, another competent department);
3. child adoption certificate and its copy (if a child is adopted);
4. an extract from the decision to establish guardianship over the child (provided by the guardian);
5. birth certificate(adoption, death) of previous children and its copy (represented by employees who already have (had) children);
6. certificate from the place of work(services, bodies social protection population at place of residence) other parent that he does not use parental leave and does not receive a monthly allowance (if one of the parents takes leave);

   What information must be in the certificate from the father’s place of work to receive child benefits?

   According to the law, child care benefits up to one and a half years old are paid only to one of the parents. For example, if the mother will receive it, then she needs to provide the Social Insurance Fund or her work with a certificate stating that the child’s father is not on parental leave and is not receiving benefits.

   The form of such a certificate is not established.

   Child care benefits are provided:

   • from the first day of granted carer's leave, i.e. from the date of submission of the application and documents (for employees);
   • from the moment the child is born for those who do not work.

   This means that the benefit will most likely need to be paid for less than a full month.

   In addition, for failure to pay benefits on time, the organization will be required to pay the employee. Its size is not less than 1/150 of the Bank of Russia refinancing rate in force at that time of the unpaid amount for each day of delay ().

   
   

   to menu

   Benefit calculation

   Once you have decided on the billing period and what amounts need to be taken into account, you can calculate the amount of average daily earnings. To do this, use the formula:

   Average daily earnings

   Earnings for the billing period

   Number of calendar days
   in the billing period
   (minus days excluded from it)

   The monthly allowance for child care up to 1.5 years is 40 percent of the employee's average monthly earnings. That is, it must be calculated using the formula:
   

   Child care allowance up to 1.5 years per month

   Average monthly earnings

   
   

   Unlike sick leave, for the amount of child care benefits up to 1.5 years The employee's insurance length and the number of children do not affect. There is no such requirement in the Law of December 29, 2006 No. 255-FZ.

   What to do if maternity leave lasts less than a month? Then recalculate the benefit in proportion to the calendar days when the employee directly cared for the child. At the same time, do not forget to also take into account weekends and holidays (approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

   Benefit for an employee who cares for several children

   Calculate each child separately and then add up. Just keep in mind that the resulting amount of benefits must simultaneously meet two criteria:

   • it cannot exceed 100 percent of the employee’s average earnings;
   • value cannot be less than the summed value minimum size all benefits for children.

   Note: Part 2 of the Law of December 29, 2006 No. 255-FZ and part 3 of Article 15 of the Law of May 19, 1995 No. 81-FZ.

   If the summed benefit amount does not meet both of these conditions at the same time, you need to do this. Pay the employee an amount corresponding to the total minimum benefit amount. Even if this amount exceeds 100 percent of his average earnings.

   Example of calculating child care benefits in 2014

   An employee of ZhTS LLC, V.S. Petrova, is going on leave to care for her first child on January 10, 2014. At that time, the amount of her care allowance was calculated as follows.

   The billing period is now 2012-2013 (731 calendar days).

   In 2012, she was credited with 548,499.34 rubles, and in 2013 - 613,904.15 rubles.

   The amounts for each year exceed the annual contribution limit. This means that for 2012 you can take 512,000 rubles, and for 2013 - 568,000 rubles. The number of days excluded was 22. The accountant calculated daily earnings as follows:

   (512,000 rub. + 568,000 rub.): (731 days – 22) = 1,523.27 rub.

   The value obtained as a result of calculations is greater than the limit of 1479.45 rubles. Thus, the amount of child care benefits for a full month will be:

   RUB 1,479.45 × 30.4 days × 40% = RUB 17,990.11

   An example of calculating child care benefits for children up to 1.5 years old when caring for twins

   Employee of the organization E.V. Ivanova went on maternity leave on August 1, 2015, presenting all Required documents July 29. Ivanova gave birth to twins, these are her first children.

   On August 2, the head of the organization issued an order granting her child care benefits for children up to 1.5 years old.

   The number of calendar days in 2013–2014 is 730. Ivanova did not have any calendar days excluded from the calculation period.

   The employee’s earnings for the billing period were:
   

   • in 2013 – 100,000 rubles. (in 2014 – 119,000 rubles (

     Average daily earnings are equal to: (RUB 100,000 + RUB 119,000): 730 days. = 300 rub./day.

     The calculated average daily earnings are less than the maximum average daily earnings (RUB 1,632.88/day).

     Therefore, the average earnings per calendar month: 300 rubles/day. × 30.4 days = 9120 rub.

     The amount of benefits for child care up to 1.5 years is 40 percent of the employee’s average earnings for a calendar month: 9,120 rubles. × 40% = 3648 rub.

     The amount of benefit for the first child, calculated on the basis of average earnings (RUB 3,648), is greater than the minimum (RUB 2,718.34). Therefore, we take into account 3648 rubles.

     For the second child, the minimum allowance is already 5,436.67 rubles, which is more than the payment calculated based on average earnings (3,648 rubles). Therefore, for the second child, Ivanova will receive a monthly allowance in the amount of 5,436.67 rubles.

     Thus, the total amount of benefits for two children was 9084.67 rubles. (RUB 3,648 + RUB 5,436.67) per month. This figure is less than the average employee’s earnings for a full calendar month (RUB 9,120). Ivanova’s monthly benefit amount is 9084.67 rubles.

     Is it necessary to recalculate child care benefits for an employee if the minimum wage has changed during his vacation? The benefit is calculated based on average earnings equal to the minimum wage

     There is no need to recalculate the benefit amount. Because the minimum average salary is accepted equal to the minimum wage, which valid on the due date insured event. That is, in the case under consideration - the first day of parental leave to care for a child up to 1.5 years old (Part 1.1 of Article 14 of the Law of December 29, 2006 No. 255-FZ). Thus, a change in the minimum wage during the period when the employee was on maternity leave will not in any way affect the amount of her benefit.

     But if the employee goes back to work and then goes on maternity leave again, when there is already a new minimum wage, then the benefit will be recalculated with the new minimum wage.

     How to recalculate child benefit in 2018

     The employee went on leave to care for her first child on July 1, 2017. She was calculated and assigned a benefit in the amount of 19,460.86 rubles.

     On January 22, 2018, the employee returned to full-time work. And on February 12, 2018, I decided to go on maternity leave again. The accountant recalculated her allowance. The billing period is now 2016-2017 (731 calendar days). In 2016, the employee earned 864,129.32 rubles, which is more than the limit for 2016 of 718,000 rubles. In 2017, the salary was 332,064.5 rubles, which is less than the 2017 limit of 755,000 rubles. Maternity, child care and sick leave lasted a total of 347 days.

     The average daily earnings will be: (718,000 ₽ + 332,064.5 ₽) : (731 days - 347 days) = 2,734.54 ₽.

     This is more than the maximum limit of 2017.81 rubles, which is in force in 2018. This means that the new child care benefit for the month will be: 2017.81 rubles × 30.4 days. × 40% = 24,536.57 rubles.

     This is 5075.71 rubles. more than in 2017 (RUB 24,536.57 – RUB 19,460.86).

     Note: Conclusion. You can go to work for a couple of weeks at the beginning of the year, and then go on vacation again. At the same time, the calculation period changes and the calculation itself increases the benefit by increasing the excluded days.

     
     
     

     to menu

     The maximum amount of care allowance up to 1.5 years, established for several children

     The law establishes a maximum amount of total amount of child care benefits up to 1.5 years, when benefits are paid for several children at once. At the same time, the summed amount of benefits, calculated on the basis of average earnings, cannot exceed 100 percent of average earnings.

     However, at the same time, the amount received should not be less than the summed minimum amount. If the amount of benefits for two or more children does not meet these two criteria at the same time, pay the summed amount of the minimum benefit, even if it exceeds 100 percent of the employee’s average earnings. Part 2 of the Law of December 29, 2006 No. 255-FZ and Part 3 of Article 15 of the Law of May 19, 1995 No. 81-FZ.

     
     

     to menu

     Work during parental leave up to 1.5 years

     Note: Read this section very carefully!!!

     If a mother (another relative who has taken leave) works during maternity leave, then she (he) is not entitled to benefits during this time. At the same time, the benefit must be paid if during the vacation the employee works part-time or at home (part 3, part 2 of the Law of December 29, 2006 No. 255-FZ, clause 43 of the Procedure approved by order of the Ministry of Health and Social Development Russia dated December 23, 2009 No. 1012n). It does not matter where the employee works under such conditions: in an organization that pays him benefits, or in another (part-time). The legislation does not contain any restrictions in this regard.

     The mother is on “children’s” leave: should the Social Insurance Fund offset the costs of paying the father benefits due to the child’s illness?

     A certificate of incapacity for caring for a sick child can be issued to the father, even if the mother is on leave to care for this child until he reaches one and a half years old and receives “children’s” benefits. I came to this conclusion Arbitration court Moscow District in resolution dated March 27, 2019 No. A40-49069/2018.

     After maternity leave, the employee worked full-time for several months. She wrote an application for parental leave only after this

     The benefit must be paid from the date the leave is granted. Because the employee is not required to take parental leave for up to 1.5 years immediately after the end of maternity leave. The mother of the child has the right to independently decide when and for how long to apply for such leave. The employee does not lose her right to benefits because of this. This follows from paragraph 46 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

     Can an employee return to work from maternity leave for one month, and then return to maternity leave again?

     Yes maybe. It is allowed to use parental leave in parts. Therefore, an employee can interrupt her leave and return to work, and then apply for leave again. In this case, the employee receives a salary for the period of work. She is not entitled to childcare benefits for children under 1.5 years of age. This follows from the provisions of Article 256 of the Labor Code of the Russian Federation.

     Reducing the working day by an hour does not give the right to child care benefits, according to the Social Insurance Fund

     The majority of a parent's time on parental leave and working part-time should be spent caring for that child rather than working. If working hours are reduced slightly (by 5 minutes or an hour), then “children’s” allowance is not due. This conclusion follows from the FSS letter dated January 19, 2018 No. 02-08-01/17-04-13832l.

     The right to receive child care benefits for children up to one and a half years old is retained even if the parent’s working day is shortened by only a few minutes

     Note: Another, risky, but supported by the court, approach!!!

     Part-time work is considered to be time the duration of which is less than normal, that is, less than 40 hours per week. Therefore, even if the working week is reduced by only 1 percent (it is 39.6 hours instead of 40), the employee has the right to receive child care benefits for up to one and a half years. This conclusion was reached by the Arbitration Court of the North-Western District in its resolution dated November 28, 2016 No. A13-2070/2016.

     Note: The validity of this approach was recognized by the Supreme Arbitration Court of the Russian Federation in its ruling dated November 12, 2009 No. VAS-14376/09 (on the refusal to transfer the case to the Presidium).

     
     

     Supreme Court: reducing the working day by 2 hours allows you to receive child care benefits

     The courts have repeatedly indicated: if the working time of an employee who is simultaneously on maternity leave for up to one and a half years is reduced slightly (by 5, 10, 30, 60 minutes a day), this is grounds for refusal to pay “children’s” benefits . But what if the working day is reduced by two hours? Is child care payment available in this case? YES! To this question Supreme Court answered in the determination dated February 12, 2020 No. 307-ES19-27208.

     The burden of proving that the reduction in working hours was only a formal basis for payment of benefits and compensation for it at the expense of the insurer rests with the Social Insurance Fund.

     
     

     to menu

     How to calculate child care benefit calculator in 2020

     To calculate benefits, include all payments and other remuneration from which contributions to the Federal Social Insurance Fund of Russia are calculated (earnings, including personal income tax, and not what was handed out). This is provided for by paragraph 2 of the Law of December 29, 2006 No. 255-FZ, paragraph 2 of the regulation approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

     The calculator calculates maternity benefits ( sick leave) and monthly child care allowance up to 1.5 years in just 3 steps.

     Step 1 . First select what you will consider:
     

     1. maternity or
     2. child benefit for child care up to 1.5 years.
     At the first step, for child care benefits up to 1.5 years old, you must provide information about the child. Since 2013, periods of sick leave or parental leave are excluded from 2 calculation years. If there were such periods, indicate them.

     Step 2. The second step indicates earnings for 2 calculation years and other parameters necessary to calculate average daily earnings.

     Step 3. In step 3 you will see the final benefit calculation.
     

Child care allowance

Child care allowance up to one and a half years old

To find out the amount of the benefit, you need to start by calculating the wages accrued to the woman over the previous 2 years. Then this amount must be divided by the number of calendar days in the billing period (730 or 731 days). However, the following are not taken into account:
1) periods of temporary disability, maternity leave, parental leave;
2) the period of release of the employee from work with full or partial retention of wages in accordance with the law, if for the retained wages during this period, insurance contributions to the Fund social insurance RF were not accrued.
The average daily earnings must be multiplied by 30.4 (average number of days in a month) and 40%. The result is compared with the minimum and maximum benefits.

To better understand the calculation rules, take a look at other materials in the Child Care Benefit section

How to access the Calculator

During the entire subscription period, readers of the Glavbukh magazine can use the Salary Calculator and other assistant services prepared by the editors for free.

We sent all subscribers of the Glavbukh magazine together with No. 14 (published on July 9) Gold card with an access code for the second half of 2013. Please, as soon as you receive it.

If you have subscribed to the electronic “GlavAccountant”, access to the services is provided automatically. Right after