Calculation of benefits for pregnancy and childbirth (maternity) in 2016 is determined by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" in new edition dated December 31, 2014. We present to your attention how to make a calculation maternity allowance+ examples.

From January 1, 2016, maternity pay is calculated according to uniform rules. Recall that before the beginning of 2013, it was possible to choose both the old method of calculating average earnings (for the last year) and the new one (for the two previous years).

Current rules

Maternity payments in 2016 are calculated based on average earnings future mother calculated for the two years preceding the year of maternity leave. The average daily earnings for maternity benefits are calculated by dividing the total accrued earnings by 730.

Importantly, maternity allowance cannot be less than the minimum monthly wage. The maximum amount of the allowance cannot exceed 1,772.60 rubles per vacation day (248,164 rubles for 140 days) for all regions of the Russian Federation.

If the total insurance experience of a woman (period of official employment) is less than 6 months, maternity payments are charged in the minimum amount, regardless of the income received.

Before starting the calculation, consider the following:

• point number 1. There is such a thing as the maximum value of the base for calculating insurance premiums. This value changes annually and is: in 2015 - 670,000, in 2014 - 624,000, in 2013 - 568,000, in 2012 - 512,000, in 2011 - 463,000, in 2010 - 415,000. year, but not more than the specified value. i.e., for example, if Ivanova’s income in 2014 amounted to 650,000 rubles, then the amount of 624,000 rubles is taken into account.
• point number 2. excluded periods. These include: periods of temporary disability (sick leave), parental leave, BIR leave (maternity leave). To determine the average daily earnings for 2 calendar years, the amount of income received is divided by 730 (or 731 if it is a leap year) minus the days that relate to excluded periods.
• point number 3. If during the billing period (when going on maternity leave in 2016, this is 2014-2015), a woman was on parental leave, she has the right to replace one or both years with others if this leads to an increase in the amount of the BIR benefit.

Calculation procedure:

• We decide which years we take into account the maternity allowance on the basis of paragraph No. 3.
• We calculate the amount of accruals for each year, with the exception of sick leave payments and other payments from which contributions to the FSS were not accrued. Income from previous employers is also taken into account, for this you will need to provide a certificate of income to your current employer.
• P We check point No. 1, if the income for the billing year exceeds the specified amount, we take the limit value. Sum the income for both years.

• We divide the received amount by (730 MINUS excluded periods, point No. 2).
• We received the average daily wage. To calculate the amount of maternity leave, it is enough to multiply it by the number of vacation days (140 days - normal pregnancy, 156 - complicated childbirth, 194 - multiple pregnancy). However, if the daily earnings are less than 203.97 or more than 1772.60 - use the minimum / maximum value.

An example of calculating maternity

1. Ivanova maternity leave began in March 2016. At the same time, until May 1, 2014, she was on parental leave, and in 2015 she used 10 days of sick leave. To calculate the amount of maternity allowance, you must:
2. Calculate the amount of official income at the place of work for 2014 and 2015. For 2014, the amount of income is 250 tr. for 2015 - 678 tr.
3. Income for 2015 exceeds the limit, so we get the amount of 250,000 + 670,000 = 874,000 rubles.
4. Excluded periods are parental leave and sick leave: 121+10=131 days.
5. We consider the average daily earnings 920,000 / (730 - 131) \u003d 1535.89 rubles.
6. Daily income does not exceed maximum amount at 1772.60 rubles, so we multiply the resulting figure by the number of vacation days. 1535.89 * 140 = 215024.6 rubles.
7. Because in 2014, Ivanova was on parental leave, she has the right to replace this year with any previous one if this leads to an increase in the amount of maternity leave.

According to the current legislative norms, in connection with motherhood, a woman is entitled to defined benefits from the state, they depend on the size of her salary in billing period, but are limited by the maximum volume, which is determined annually.

Calculation procedure

A woman during her pregnancy, as well as immediately after its completion is given sick leave, lasting from 140 days.

This period of time is called maternity leave.

Then she has the right to issue for the implementation of direct newborn care until he is a year and a half old. This type of exemption from work can be taken not only by the mother, but also by any other member of the family, if he directly cares for the child. These two periods are named and subject, according to the current legislation.

They are paid according to the following algorithm:

• The basis for accrual is two years before the start of the current year, in which the sick leave was issued.
• The average daily earnings are calculated, then multiplied by the number of days of the paid period.
• Leave associated with pregnancy and subsequent childbirth is paid in full, regardless of the availability insurance period at a woman.
• Care leave is paid in the amount of 40%, also regardless of the length of service and who takes it.

Both of these payments are limited minimum and maximum limits, which change almost annually, depending on the value of and .

Upper limit of prenatal care

In 2019, the following maximum allowable amount of benefits in connection with pregnancy and childbirth was legalized - 301,095.89 rubles.

This amount applies to sick leave of 140 days. If this period has been extended due to complications or multiple pregnancy, then the amount will be increased in proportion to the added days.

This amount is obtained when calculating the base for benefits. The FSS sets a maximum amount for the transfer of contributions for each year.

Payments in 2019 will be determined from bases installed in 2017-2018.

They will be equal:

• 2017 - 755,000;
• 2018 - 815,000 rubles.

This limit cannot be exceeded, even if in one of the years the woman did not have accruals and the minimum wage is taken as the basis.

Then, from this amount, the average daily payment is calculated, with the help of which sick leave payments will be calculated. According to this calculation, the limit average daily wage cannot exceed 2150.68 rubles.

Children under 1.5 years old

When determining the monthly child care allowance the above amounts are also taken, only the calculation is made with some differences:

Thus, maximum size benefits paid for childcare is: 2150.68 * 30.4 * 0.4 = RUB 26,152.33.

It will paid monthly, regardless of how many days there are in the current month, and will not change with the onset of a new calendar year.

In the month when the child turns one and a half years old, the payment is calculated in proportion to the number of days preceding the birthday.

Regional features

Many regions set various allowances, including for pregnant women.

In areas with difficult conditions, for example in the Far North, these are different, which are set at the federal level. In other regions, such as in Moscow, these may be payments established by local authorities.

In any case, no matter what the surcharges are. They cannot be applied to maximum decree values.

That is, in practice, this means that if the northern coefficient operates in the region, then the maximum amount of payment for pregnancy and child care will not be increased, while minimum amounts they will apply.

The same can be said about allowances in the capital, all of them will be a separate payment and financed from the regional budget, while payments for pregnancy and child care come from the social insurance budget.

Thus, maximum allowances are equal:

• for maternity leave for standard 140 days - 301,095.89 rubles.
• monthly payment for the care of a child under one and a half years old – RUB 26,152.33.

This means, no matter how high the salary of a woman, or a person who will care for a newborn, is, they will not receive more than the maximum amount.

For benefits for pregnant women and parents caring for young children, see the following video:

How to calculate maternity leave is a serious issue that worries employers. In order to correctly calculate the payment of the decree, you need to figure out what it is, what makes up the maternity leave. We'll figure out.

To begin with, you need to understand the following questions:

• what period is taken into account;
• what forms of maternity payments exist.

The period of pregnancy, childbirth and caring for a baby is conventionally divided into three time periods:

• pregnancy time from 30 weeks to childbirth and the postpartum period;
• child care period up to 1.5 years;
• child care period from 1.5 to 3 years.

Each period has its own system for calculating payments.

The gestation period from 30 weeks before delivery and the postpartum period, i.e. the so-called maternity, is calculated according to the sick leave provided by the future mother. This sheet about disability is issued to the expectant mother by the attending physician at the place of her observation of the course of pregnancy in the antenatal clinic.

The period reflected in this document depends on the norms established by law and medical indicators:

• in the normal course of pregnancy and childbirth without complications, the period of the decree is 70 days before childbirth and the same after them, for a total of 140 calendar days;
• if any complications occurred at the birth of a child, then the postpartum term of the sick leave is increased by 16 days and amounts to 156 calendar days;
• when more than one child is born, the sick leave increases to 194 days. This period consists of 84 days of the prenatal period and 110 days of the postpartum period.

How is maternity leave paid?

Russian legislation set 100% payment sick leave for pregnancy and childbirth, based on the average earnings for the previous 24 months. How this calculation procedure takes place, we will consider further.

First you need to calculate the daily average earnings over the past 2 years. To do this, we summarize all payments made (wages, payment of vacation benefits and sick leaves) for 24 months and divide by the number of days - 730, and if one of the settlement years is a leap year, then by 731. But there is one caveat in this calculation. From the total, it is necessary to subtract the days when the woman did not work due to such circumstances:

• temporary disability (illness);
• an additional preferential day off provided to the mother of a disabled child;
• sick leave due to pregnancy and childbirth;
• parental leave;
• suspension of labor activity due to production necessity, but with the preservation of material payments.

As a result of mathematical calculations, the average daily earnings. It must be multiplied by the number of sick leave days (140, 156 or 194). The result is the amount of paid maternity leave.

But this payment should not be less than the established minimum wage.

Despite the calculations made, the amount of payment for maternity leave is limited to the amounts established by law:

• in a standard situation, when the term of the sick leave is calculated in 140 days, minimum size payment is 28,555.40 rubles, and the maximum is 248,164.38 rubles;
• if complications arose during childbirth, and the sick leave period increased to 156 days, then the marginal amounts of payments change upwards: the minimum is 31,818.87 rubles, the maximum is 276,526.03 rubles;
• with the happy birth of more than one child and the calculation of the disability certificate in the amount of 194 days, the amount of payments ranges from 39,569.62 to 343,884.93 rubles.

In addition to paying sick leave for pregnancy and childbirth, a woman who has entered the medical register at the antenatal clinic in the early stages of pregnancy is entitled to a fixed material payment in the amount of 581.73 rubles.

Registration of maternity leave

Order for maternity leave

Payment of the decree takes place within 10 days from the date of its issuance. In order for the employer to issue a decree and make the necessary payments, the following documents must be submitted:

1. sick leave;
2. statement;
3. confirming certificate of medical registration;
4. if the period of work of the future mother in this organization is less than 2 years, then a certificate from previous places of work for a two-year period on the amount of salary is required;
5. bank account details for payment transfer.

Upon receipt of all required documents from an employee, the employer must issue an order to provide her and, accordingly, pay money.

Surcharge for childbirth with complications occurs after the employee provides a sick leave for an additional 16 days and an application for an extension of the decree.

Payment for maternity leave is made in all organizations of the main and additional places of work in which a woman was officially employed before going on maternity leave.

Leave application

Paid maternity leave up to 3 years

Russian law allows the use of parental leave by any member of the family. Accordingly, the payment of benefits for caring for a child up to 1.5 years old will be calculated and made to the one who sits with the baby.

In accordance with legal regulations, the monthly allowance until the age of one and a half years of the baby is 40% of the average wages maternity leave.

Let's return to our calculations of the first period of the decree and similarly calculate the daily average earnings. We multiply the amount received by 30.4 (the number of days in the month accepted for calculation) and by 0.4 (40%). This amount will be a benefit for caring for a child up to the age of 1.5 years (paid monthly).

The minimum payout amount is RUB 2,718.35. for the first child, for the second and subsequent children - 5,436.67 rubles.

Apart from monthly benefits, produced lump sum for the birth of a child. It is fixed and amounts to 14,497.80 rubles.

To process these payments, the personnel department of the enterprise must provide:

1. passport;
2. a document certifying the birth of a child;
3. handwritten application from the maternity leave for parental leave up to 1.5 years;
4. a document confirming the absence of payments to the second parent of benefits upon the birth of a child;
5. details for the transfer of funds.

Unlike the maternity decree, this type of transfer is possible only by one employer.

Sample Application

There is another difference in the payment of benefits for a child up to one and a half years from the payment of a sick leave for pregnancy and childbirth - this type of financial transfer is due to all women, regardless of their employment.

Payment of the decree for the care of a child from 1.5 to 3 years is not provided for by our legislation. This period can be counted as vacation at your own expense without pay.

Russian legislation provides for significant social support for motherhood and childhood. It consists in the payment of two one-time benefits with a fixed amount, the payment of a disability certificate for BiR, and leave to care for a baby up to one and a half years. How to calculate maternity payments , and what features should be taken into account, this article will tell.

How maternity money is calculated: what applies to them

The source of funding for any maternity benefit is the Social Insurance Fund, therefore, the explanations of employers delaying payment and explaining this by the lack of income from the fund are untenable and even illegal. The law also establishes the deadlines during which the calculated amounts must be paid, that is, it can be noted that the state not only provides support for motherhood, but also controls its implementation. So, how to calculate maternity payments 2017?

The first benefit, the nature of which is more encouraging than supporting, is a one-time payment for registration up to 12 weeks of gestation. Its size is established by law: from February 1, 2017, it increased by 5.4% and became equal to 613.14 rubles.

Another one - time benefit is paid at the birth of a baby . To date, it has been established in the amount of 16,350.33 rubles. Both of these payments increase in those areas where there are increasing district coefficients, for example, in the regions of Siberia, the Urals, and the Far North.

These payments are not calculated, since their value is fixed. In more detail, we will consider how to calculate maternity money on a sick leave, which is issued to a future mother from various terms (from 27, 28 or 30 weeks of pregnancy).

How to calculate maternity leave in 2017

The duration of maternity leave, that is, the number of days of incapacity for work, directly depends on the degree of complexity of the intended birth. It is issued for 140, 156 or 194 days, delimiting the prenatal and postnatal periods:

• with a normal pregnancy 140 days (70 days before childbirth / 70 after them);
• with complications 156 days (70 days / 86 days);
• at birth of 2 or more children 194 days (84 days / 110 days).

How do you consider maternity leave in 2017? Legislators have established certain rules for calculating and paying:

• maternity money is paid in a single amount, without splitting it into pre- and post-natal periods;
• payment must be made within 10 days after the sick leave was submitted for calculation;
• the calculation is made on the basis of average daily earnings, based on the amount of income received for the previous two years of maternity leave. Consider how maternity is considered in 2017. For the calculation, the amounts of income for 2015 and 2016 are selected. The law does not prohibit the use of other time periods, for example, 2013 and 2014. It is only important to remember that this choice should be due to the benefit of the expectant mother;
• maximum and minimum allowance limits have been established.

What is the maximum maternity pay in 2017

The maximum amount of maternity pay is determined based on the amount of insurance wages for the year from which the company makes contributions to the FSS. These amounts are established by law: in 2015 - 670 thousand rubles, in 2016 - 718 thousand rubles. Average daily earnings-maximum is calculated as the ratio of the sum of the insurance base to 730, where 730 is the number of calendar days for 2 years. In 2017, the value of the maximum average daily earnings is 1901.37 rubles. ((670,000 + 718,000)/730). The total limit for maternity leave is:

• at 140 days - 266,191.78 rubles;
• at 156 days - 296,613.72 rubles;
• at 194 days - 368,865.78 rubles.

Maternity money, or rather their amount on a disability sheet, in the current year cannot exceed these values.

Minimum size: according to maternity

The basis for calculating the minimum threshold for sick leave payments is the minimum wage, in force at the time of presentation of the document. For example, from February 1, 2017, the minimum wage is 7,500 rubles, therefore, the minimum average daily earnings will be 246.58 rubles. (7 500 * 24 / 730), and the total amount:

• RUB 34,520.55 140 days of maternity leave;
• RUB 38,466.48 for 156 days;
• RUB 47,836.52 for 194 days

If a woman's earnings are below the established minimum values, then the disability certificate should be paid precisely from the calculation based on the minimum wage. This rule applies even if the expectant mother works part-time.

From 07/01/2017, an increase in the minimum wage is expected, which means that from now on, the amount of 256.44 rubles will be considered the minimum. (7800 x 24/730), and the total amounts, respectively, 35,901.60 rubles, 40,004.64 rubles, 49,749.36 rubles.

Art. 14 of Law No. 255-FZ defines in detail how to calculate maternity leave in different situations.

How maternity leave is considered in 2017 according to average earnings

Upon receipt of a sick leave for calculation, the accountant selects the employee's income for 2015 and 2016, excluding payments that are not subject to insurance. It can be:

• financial assistance in the amount of not more than 4 thousand rubles;
• payment of sick leaves, including B&R;
• payment of state benefits and compensations;
• reimbursement of expenses when using personal property for production purposes (for example, depreciation of vehicles);
• one-time premiums that are not included in income on which insurance premiums are calculated.

In a word, the amount of average daily earnings should include all payments that make up the insurance base.

Suppose you need to calculate the amount of the b/l benefit from February 20 to July 9, 2017. The amount of payments was:

• in 2015 - 320,300 rubles / 365 days, incl. paid sick leave for 15 days / 16,900 rubles;
• in 2016 - 410,200 rubles / 366 days, incl. pay financial assistance 4 000 rub.

Calculation of average earnings per day:

(320 300 + 410 200 - 16 900 - 4 000) / (365 + 366 - 15) = 991.06 rubles.

The resulting value is not lower than the minimum and not higher than the maximum threshold, and it is used for the calculation.

991.06 x 140 \u003d 138,748.40 rubles. - maternity sick leave money.

Parental leave: how to calculate maternity payments in 2017

B&R benefits also include paid leave to care for a baby up to one and a half years old, calculated as 40% of average earnings. It can be issued not only by the mother, but by the spouse or other family member caring for the child. The maximum and minimum limits are also set for these payments. Consider how to calculate maternity, or rather care payments:

• the maximum amount - from the maximum average earnings 1901.37 x 30.4 (average monthly number of days) x 40% = 23,120.66 rubles;
• minimum - 3,065.69 rubles. for the care of the first child, 6,131.37 for the 2nd and following.

In the example presented, we calculate the total amount of parental leave. It is issued from the day following the end of the period of incapacity for work. In our example, the sick leave ends on July 9th. Let's say that the date of birth is May 1, 2017, therefore, the child will be 1.5 years old on November 1, 2018.

How maternity leave is considered:

• from July 10 to July 31 - 22 days. 991.06 * 22 * ​​0.4 \u003d 8,721.33 rubles;
• from August 1, 2017 to October 31, 2018 - 15 months (991.06 * 30.4) * 0.4 * 15 = 180,769.34 rubles;
• for November 1, 2018 - 991.06 * 0.4 = 396.42 rubles.

The total amount for leave for a child will be 189,887.09 rubles.

All benefits are paid in full, as they are not subject to personal income tax.