Calculate the lump-sum maternity allowance. How to calculate when to go and the date of leaving maternity leave

Who is entitled to maternity benefits in 2017-2018?

The period of the decree in the language of the law is called maternity leave. During this time, a woman is entitled to a cash payment in the form of an allowance. In contrast to the allowance for caring for a child up to 1.5 years old, the amount of maternity benefits can only be received by the future or already established mother herself, and not by any persons involved in raising a baby. This is due to the fact that the maternity benefit paid is not intended for a newborn, but for his mother, who cannot work during a long period of pregnancy and in the postpartum period.

Women who are officially employed under an employment contract at the time of the start of maternity leave are eligible for this allowance. In addition to them, maternity payments are also due:

• civil servants and employees of local self-government bodies;
• full-time students studying on a budgetary basis;
• female military personnel;
• individual entrepreneurs, as well as notaries, lawyers, if they pay social insurance contributions;
• women who have lost their jobs due to the liquidation of the enterprise or the termination of the activities of an employer with the status of an individual entrepreneur (a prerequisite for receiving benefits in this case is being registered with the employment service).

If a woman does not belong to any of the above categories, then the maternity allowance will not be paid to her.

Z a what period is maternity leave accrued in 2017-2018?

Maternity allowance is calculated and issued immediately for the entire period of leave granted in connection with pregnancy and childbirth. As a general rule, the duration of such leave is 140 days (of which 70 days are prenatal leave and the same amount is postnatal leave). The expectant mother goes on maternity leave at 30 weeks of pregnancy.

If childbirth occurs earlier or later than the planned date, this will not affect the amount of maternity leave. In the case of premature birth, the remaining days are added to the postnatal leave; if childbirth occurs later than the expected date, the period of postnatal leave will be reduced. But if a woman after 30 weeks continues to work and does not issue a decree, hoping to receive an increased leave after childbirth, then such plans are doomed to failure. In other words, if the expectant mother does not voluntarily go on maternity leave on time, the law does not allow the extension of postnatal leave in such a situation.

But in some cases, the law still provides for an extended period of maternity leave. So, if twins or three or more babies are expected, then maternity leave starts 2 weeks earlier (from 28 weeks) and is 194 days (84 days before childbirth + 110 days after). The length of leave after childbirth, which has passed with complications, increases by 16 days. These are premature birth, caesarean section, as well as other situations listed in the instructions of the Ministry of Health "On the procedure for granting postpartum leave ..." No. 01-97 of 23.04.1997.

How to calculate the amount of maternity allowance?

The maternity leave allowance is 100% of the average salary. It is not for nothing that expectant mothers are looking forward to leaving on maternity leave.

To calculate maternity in 2017-2018, a woman's earnings for the previous 2 years are taken. The amount of earnings includes salary, bonuses, regional coefficient and all other cash payments from which the employer paid contributions to the Social Insurance Fund.

Many are interested in the question of how the allowance is calculated if an employee goes on maternity leave from parental leave without going to work. In this case, at her request, the benefits will be calculated for 2 years preceding the beginning of the first decree. There are situations when a woman goes to work after a nursing leave, and soon (for example, next year) goes on maternity leave. In such a situation, the law also allows replacing the incompletely worked period by the calendar year (or years) that passed before the first decree.

To calculate the allowance, you need to determine the average salary per day. To do this, income for previous years (or for 2 other billing periods, if there was the above replacement) are summed up, and the resulting number is divided by the number of calendar days in this 2-year period. At the same time, the number of days does not include:

• the period of being on sick leave (including on maternity leave);
• time of parental leave;
• the period of release from work, during which earnings were maintained, but contributions to the Social Insurance Fund were not charged.

The resulting average daily income must be multiplied by the number of days of maternity leave. This will determine the amount of cash benefits for the entire period of the decree.

Consider an example of how maternity benefits are calculated.

The employee goes on maternity leave from March 5, 2018. Her annual income for 2016 is 300,000 rubles, for 2017 - 400,000 rubles. 2016 was a leap year, which means that the number of days in these 2 years is 731 (365 + 366). Average earnings for 1 day will be 957.60 rubles. (/ 731 days). Consequently, for 140 days of the maternity period, the woman will receive an allowance in the amount of 134,064 rubles. (957.60 rubles × 140 days). If this employee gives birth to twins, she will receive RUB 185,774.40. (957.60 rubles × 194 days).

The maximum size of maternity payments in 2017-2018

The amount of annual income that is taken into account when calculating the average earnings is limited to a maximum amount. So, for 2017, the maximum income is 755,000 rubles. That is, if the employee's salary for the entire 2017 is equal, for example, to 900,000 rubles, then only 755,000 rubles will be taken to calculate maternity leave. As for 2016, for this period, an income of a maximum of 718,000 rubles is taken into account.

It turns out that the maximum possible amount of payment for a woman who went on maternity leave in 2018 will be 282,106.70 rubles. () / 731 days × 140 days). If the duration of the maternity period is longer than usual (for example, due to complications during childbirth), then the maximum amount of the benefit will increase proportionally. Separately, it is necessary to mention those cases when a woman at the time of leaving on maternity leave works in 2 or more places. If during the past 2 years she worked in the same organizations, then the maternity allowance will be paid by each of the employers, and the maximum allowable amount of payment also applies to each employer individually. That is, in general (in all places of employment), the expectant mother in 2017-2018 will be able to receive an amount exceeding 282,106.70 rubles. (if, of course, her salary is sufficient to calculate such amounts).

We remind you that for 2017, the maximum recorded annual income is 755,000 rubles. This value will be important for those who are going on maternity leave in 2018 and subsequent years.

Special cases of calculating maternity benefits

Calculating maternity benefits based on average wages is a general procedure, but there are exceptions. In some cases, the amount of the benefit is calculated according to different rules:

1. For full-time students, the amount of maternity allowance is calculated based on the amount of the scholarship.
2. Persons who have lost their jobs due to the liquidation of the enterprise and who have registered with the CPA receive maternity benefits in the amount of 613.14 rubles in 2017. per month (this value is indexed annually).
3. The average monthly earnings for calculating benefits is considered equal to 1 minimum wage in the following cases:

• if the real average salary is lower than the minimum wage;
• if the duration of the insurance period of the expectant mother is less than six months;
• when calculating maternity payments to individual entrepreneurs and other private practitioners who pay social insurance contributions (if they made payments during the year preceding the start of the decree).

In this case, the size of the minimum wage is taken, in effect on the day the maternity leave begins. If increasing coefficients are applied in the region, then the value of the minimum wage increases accordingly. The formula for calculating benefits in this case is the same as when calculating on the basis of real average earnings. The formula for calculating is as follows: ([minimum wage × 24 months / 731 days] × 140 days).

TO How are maternity benefits calculated?

To apply for a maternity allowance, you need to get a sick leave at the antenatal clinic. It is issued when the gestational age is 30 weeks (or 28 - if 2 or more children are expected). Further, the expectant mother at her place of work writes an application for granting her maternity leave and attaches a certificate of incapacity for work to it. After that, within a period not later than 10 calendar days, the employer must calculate the amount to be paid. In fact, the benefit must be paid on the next payout date.

Individual entrepreneurs apply for benefits to the local branch of the FSS, and students - at the place of study.

The maternity allowance is calculated and issued immediately in full for the entire vacation of 140 or 194 days (if the pregnancy is multiple). If complications arise during childbirth, then the woman is issued an additional sick leave for 16 days. In this case, the employer must pay maternity benefits for this period as well.

Thus, for calculating maternity in 2017-2018 (at the birth of one child), you need to calculate the average earnings for 2 years preceding the decree, divide the amount received by 730 or 731 (if one of the years was a leap year) and multiply the resulting value by 140.

The calculation of maternity benefits (maternity benefits) in 2016 is determined by the Federal Law of December 29, 2006 N 255-ФЗ "On compulsory social insurance in case of temporary disability and in connection with motherhood" in the new edition of December 31, 2014. how to calculate maternity benefits + examples.

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

Rules in force

Maternity benefits in 2016 are calculated based on the average earnings of the expectant mother, calculated for the two years preceding the year of the onset of maternity leave. Average daily earnings for maternity benefits are calculated by dividing total accrued earnings by 730.

It is important that maternity benefits cannot be less than the minimum monthly wage. The maximum benefit amount cannot exceed RUB 1,772.60 per day of vacation (RUB 248,164 for 140 days) for all regions of the Russian Federation.

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

Before starting the calculation, consider the following:

• item number 1. There is such a thing as the limit 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 was 650,000 rubles, then the amount of 624,000 rubles is taken into account.
• item 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 a leap year) minus the days that belong to the excluded periods.
• item number 3. If during the billing period (when going on maternity leave in 2016, it 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 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 Social Insurance Fund were not charged. Income from previous employers is also taken into account, for this you will need to provide a certificate of income to your current employer.
• NS check point number 1, if the income for the billing year exceeds the specified amount, we take the limit value. Let's summarize the income for both years.

• Divide the received amount by (730 MINUS excluded periods, point # 2).
• We received an average daily wage. To calculate the amount of maternity leave, it is enough to multiply it by the number of vacation days (140 days - a normal pregnancy, 156 - complicated childbirth, 194 - multiple pregnancies). 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's 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 sick days. To calculate the amount of maternity benefits, 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 thousand rubles. 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. The excluded periods are parental leave and sick leave: 121 + 10 = 131 days.
5. We consider the average daily earnings 920,000 / (730 - 131) = 1,535.89 rubles.
6. Daily earnings do not exceed the maximum amount of 1,772.60 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.

A decree (lat. Decretum decree from decernere - to decide) is a legal act, a decision of a government body or official. In everyday life, maternity leave or maternity leave is called social assistance, maternity leave (MA). All this is connected with taking care of the health of the mother and her unborn baby. So, maternity is the period of stay on sick leave in connection with pregnancy and childbirth, and the provision of state social benefits, the amount of which depends on many factors. Sometimes a decree is also called parental leave until the child reaches the age when children are admitted to kindergarten. This is a little bit wrong.

1. Maternity leave, maternity allowance, maternity payments in accordance with the Labor Code of the Labor Code of the Russian Federation

"Maternity leave" is regulated by law. And also "On compulsory social insurance in the event of temporary disability and in connection with motherhood", where a description is given in detail from which week they leave for maternity leave pregnancy, childbirth and how long it takes. About the calculation and procedure for calculating maternity payments 2019 be sure to read Order of the Ministry of Health and Social Development of the Russian Federation of December 23, 2009 No.

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1.1 Who Receives Maternity and Child Care Benefits in 2019

All working women are entitled to social benefits for pregnancy and childbirth.(Law of May 19, 1995 No. 81-FZ, part 4 of the Law of December 29, 2006 No. 255-FZ, sub. "A", "d", paragraph 9 and paragraph 14 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009).

1. women subject to compulsory social insurance in case of temporary disability and in connection with maternity;
2. women dismissed in connection with the liquidation of organizations, the termination of activities by individuals as individual entrepreneurs;
3. women studying full-time on a paid or free basis in educational institutions of primary vocational, secondary vocational and higher vocational education;
4. women doing military service under contract;
5. women, specified in subparagraphs "1" - "4", when they adopt a child (children) under the age of three months.

Foreign employees temporarily or permanently residing in Russia and working here, the maternity allowance is paid under Russian law and at the expense of the FSS of Russia.

Foreign employees temporarily staying in Russia, maternity benefits are NOT eligible. Because they are not insured persons in case of temporary disability and in connection with maternity, they are not subject to insurance contributions to the Social Insurance Fund of the Russian Federation, the amounts of payments and remuneration under labor contracts and civil law contracts, including under contracts of author's order (cl. 15 )

Citizens of the republics of Belarus, Kazakhstan and Armenia who work in Russia under labor contracts, pay maternity benefits according to Russian law at the expense of the FSS of Russia. That is, follow the general rules.

The duration of work under an employment contract (insurance experience) does not affect the fact of payment of benefits, but its size.

So, a woman who has less than six months of insurance experience is entitled to receive a pregnancy and childbirth benefit in the amount of average earnings, but not more than 5965 rubles. (from January 1, 2015), taking into account the regional coefficients for the full calendar month (part 3, part 6 of the Law of December 29, 2006 No. 255-FZ).

Can the father of a newborn baby receive "children's" benefits??

The child's father can get a one-time child as well as a child. After all, any parent or person replacing him has the right to receive this benefit.

And here maternity allowance for pregnancy, men are not prescribed - this is understandable. Therefore, a family in which my mother does not work will not receive such an allowance. After all, the allowance is paid only to women who are insured persons, that is, those who work under labor contracts.

If the woman is not "insured", i.e. does not have a permanent job, then the following cases of paying for maternity leave are possible:

• Women - individual entrepreneurs engaged in individual entrepreneurial activities receive this benefit only if they are members of the voluntary social insurance fund, and have paid contributions for at least six months before the decree. depends on the amount of paid contributions.
• Women who were fired in connection with the liquidation of an enterprise (organization) receive maternity leave in 2019, monthly, but only if they are registered at the employment center.
• Full-time students (paid / free form of study) have the right to count on maternity, which are paid at the place of study.
• Unemployed women who are not registered at the employment center, the payment of maternity is not carried out.

Note: If a woman at the time of the start of maternity leave works under the GPA, the benefit is not charged to her (part 1 of the Law of December 29, 2006 No. 255-FZ).

Deadline for applying for benefits

You need to apply for payment no later than six months from the date of the end of the maternity leave (the period for which the sick leave was issued upon adoption). This procedure is established by Articles 7, 17.2 of the Law of May 19, 1995 No. 81-FZ, Articles 10, 12 of the Law of December 29, 2006 No. 255-FZ, paragraphs 10, 11, 13, 80 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia from December 23, 2009 No. 1012n, and Article 255 of the Labor Code of the Russian Federation.

If the deadline for appeal is missed, the benefit will be paid only if there are valid reasons for delay (part 3 of article 12 of the Law of December 29, 2006 No. 255-FZ, paragraph 80 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009 No. 1012n) ... The list of good reasons was approved by the order of the Ministry of Health and Social Development of Russia dated January 31, 2007 No. 74.

When they are listed, the timing of the payment of maternity

According to the order approved by the order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, women specified in subparagraphs "a", "c" and "d" of this Procedure are assigned and paid maternity benefits no later than 10 days from the date of receipt (registration) of the application with all the necessary documents.

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1.2 Minimum, maximum amount of maternity 2019

The total amount of the maternity benefit in 2019 must be in the range from the minimum maternity benefit to the maximum amount of the BiR benefit

from 51 918.90 rub. up to 282,493.15 rubles.

Because not all expectant mothers have 2 years of work experience, someone has just started working, someone is an individual entrepreneur or is still studying, and some for some reason do not work, so for them their own calculation of maternity.

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1.3 What is the formula for calculating maternity benefits. Calculation of maternity

If in the hospital for pregnancy and childbirth an error was made in the timing

Everyone is mistaken, even doctors. And what should an accountant do if he found an error in the term of a sick leave for the maternity leave of an employee, for example, instead of 140 days, 141 days are indicated.

When there is clearly a mistake made by a doctor. It makes no sense to drive a pregnant woman to clinics and take a sick leave without reissuing. You just need to pay for 140 days and indicate this in the calculation that is attached to the certificate of incapacity for work.

And, of course, in the application for maternity leave, your employee must indicate the period of such leave exactly 140 days, and not the period indicated in her sick leave.

ALGORITHM for calculating maternity benefits - benefits for BiR

1. For the two preceding years of the beginning of the corresponding vacation of the calendar year (for vacation starting in 2014, these are 2012 and 2013, from January 1 to December 31), we calculate the amount of accruals (wages and other accruals) subject to contributions to the Social Insurance Fund. At the same time, according to if in one or both years there was at least 1 day of leave for BiR / nursing - this year can be replaced by any previous calendar year (at the choice of the employee), if the benefit will be greater from the replacement (an application for replacement with indication of the selected year / years).

2. The amount for each year is compared with the maximum size of the base for insurance premiums for this year (2011 - 463,000 rubles, 2012 - 512,000, 2013 - 568,000, 2010 and previous - 415,000 rubles), we take less for each year. We add up the results.

3. We compare this amount with the minimum amount of maternity leave (x 24), we take more (in 2014 the minimum wage is 5554 rubles, regardless of the region).

4. Divide the amount by the number of calendar days in these two years (for 2012 (leap year) and 2013 - 731), subtracting from these days the days that fell on temporary disability, BIR leave and parental leave, unpaid leave.

5. We divide the sum of the maximum size of the base for contributions to the Social Insurance Fund for the two previous calendar years (for a vacation that began in 2014, it is always 2012 and 2013, regardless of the replacement of years for earnings) by 730, compare with the result from clause 4 , we take the smaller one.

6. For the BiR benefit - we multiply the result from item 5 by the number of vacation days for BiR.

7. For the care allowance, we multiply the result from item 5 by 40% and 30.4, compare it with the minimum maternity allowance set for the corresponding year, take more, for Chernobyl victims, multiply by 2.

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2. Start and end of maternity leave

The question is often asked: "What week does maternity leave start from?" The maternity allowance is paid to the insured woman in total for the entire period of maternity leave lasting 70 (in case of multiple pregnancies - 84) calendar days before childbirth and 70 (in case of complicated childbirth - 86, with the birth of two or more children - 110) calendar days after childbirth.

2.1 From what week when they go on maternity leave

Sick leave according to BiR is issued for a period of 30 weeks (or 28 if the pregnancy is multiple). To be more precise, according to 70 calendar days before childbirth, women, upon their application and on the basis of a certificate of incapacity for work (sick leave) issued in accordance with the established procedure, are granted maternity leave (in case of multiple pregnancies - 84). Within these terms, you must contact the medical institution in which you are registered, in order to then present it at work for the purpose of granting benefits. You are required to make payment in accordance with clause 1 within 10 days after you submit the required documents. Now you know when they go on maternity leave.

2.2 How long does the decree last - maternity leave

The total duration of maternity leave is between 140 and 194 days. Details are shown in the table.

Maternity leave (in days)

Terms of payment of benefits for children

Payments for a child can be received within six months from the moment a certain event occurs (for example, the end of maternity leave, the child's birthday, etc.). This is stated in the Law of May 19, 1995 No. 81-FZ and paragraph 80 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

Note: See details of the time frame within which you can apply for payments.

For the appointment of maternity benefits, you need not only a sick leave, but also. No application, no benefits, because the employee can work at this time!

The employer must provide leave from the date that is reflected in the application. It should be borne in mind that the end date of the vacation must correspond to the date from the sick leave. That is, the end date of the vacation is not postponed. This means that, in fact, the vacation will be reduced by the number of days that the employee worked without taking a vacation.

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3. How is maternity leave formalized

If you are eligible for benefits, there are certain procedures for going on maternity leave. To do this, you need to collect the following documents:

• Sick leave issued by the medical institution in which the woman registered, it is provided at the onset of the 30th week of pregnancy (28th - with multiple pregnancies);
• If there were several places of work in the last period, the payment of maternity is carried out to the place of the last of them, a certificate is required that the payment was not made in another place;
• Application for the appointment of maternity benefits;
• Upon dismissal as a result of the liquidation of the company, maternity payments are made by the social security department, subject to registration with the employment service and the availability of a certificate of this (the benefit in this case will be 515 rubles per month);
• If it is impossible for the employer to pay the allowance, it is paid by the insurance company, the name of which you can see on the compulsory medical insurance policy.

On the basis of these documents, the head of the company issues an order on granting maternity leave to the employee in the form No. T-6 (clause 1 of the instructions approved by the decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

With complicated childbirth, the duration of the postpartum leave increases. Childbirth, which doctors consider complicated, are listed in the Instruction of the Ministry of Health of Russia dated April 23, 1997 No. 01-97. The increase in maternity leave will be indicated in the additional sick leave that will be issued to the employee. In this case, the allowance must be paid to her.

In order to extend maternity leave due to complications arising, the employee must submit a statement to the company's administration. On its basis, the head of the company issues an order to extend the maternity leave to the employee. The legislation does not provide for standard forms of these documents. Therefore, they can be composed in any form.

Deadline for applying for maternity benefits

According to clause 2, maternity benefits are assigned if the application was followed no later than six months from the date of the end of the maternity leave.

Postponement of the beginning of maternity leave

The employee has the right to postpone the start date of maternity leave. That is, go on vacation later than the date indicated on the sick leave. The fact is that the sick leave gives the employee the right to leave. However, when to exercise this right, the employee decides for herself. After all, the reason for the vacation is. Until she writes it, she can continue to work for some time after receiving a sick leave. During these days, the employer must pay wages on a general basis.

For example, if maternity leave falls at the end of December, it may be more profitable to postpone its beginning to January of the next year. In this case, the calculation period for calculating the benefit will be different. For example, if the vacation starts in December 2015, then the calculation period will be January 1, 2013 - December 31, 2014. And if for January 2016, then the period from January 1, 2014 to December 31, 2015 is taken for the calculation. If an employee had a high average earnings in 2015, it is more profitable for her to postpone the start of the vacation to 2016.

There is no prohibition on such a postponement of the billing period in the Law of December 29, 2006 No. 255-FZ. This means that the employer can pay benefits, which will be reimbursed by the FSS of Russia in the future. To exercise the right to a vacation from a certain date, an employee writes a statement in which she indicates the start date of the vacation. The employer must provide leave from the date that is reflected in the application. It should be borne in mind that the end date of the vacation must correspond to the date from the sick leave... That is, the end date of the vacation is not postponed. This means that, in fact, the vacation will be reduced by the number of days that the employee worked without taking a vacation.

Example of transferring the start date of maternity leave

I.I. Ivanova has been working in the organization since February 1, 2014. Until that date, she did not work anywhere. In December, she received a sick leave, according to which she must go on maternity leave from December 18, 2015.

However, Ivanova decided to postpone the start date of the vacation until January 1, 2016, so that the salary for 2014 and 2015 would be included in the calculation period. From 18 to 31 December 2015, Ivanova continued to work.

On December 29, 2015, Ivanova wrote an application for granting her maternity leave from January 1, 2016. In this case, the end date of the vacation remains the same (in accordance with the sick leave). Since January 1, the employer has granted Ivanova leave. To calculate the allowance, the accountant took into account the income received by Ivanova for the period from February 1, 2014 to December 31, 2015.

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4. Work experience on maternity leave, who and how pay maternity leave, payment procedure, calculation of maternity leave

How maternity payments are paid if a woman works in several places at once.

What kind of maternity allowance can she count on, for example, working at the main place of work and having two more external part-time jobs?

If an employee at the time of taking maternity leave is employed by several employers and worked for them in the previous two calendar years, each of their employers must pay her an allowance.

This benefit is calculated and paid on the basis of the average earnings for which the insurance premiums are charged, by each employer separately. And the marginal taxable base applies to each policyholder.

Therefore, the total amount of benefits that the expectant mother will receive in all three jobs may exceed the maximum taxable base.

But which of the employers will pay the monthly childcare allowance, the employee needs to determine herself - she will not be able to receive it immediately from all her employers

Where sick leave and maternity leave are paid

When an employee has several jobs, he can choose where he will receive benefits for temporary disability (sick leave) and maternity benefits (maternity).

Moreover, each organization, when calculating benefits, can take into account the amount of earnings in an amount not exceeding 624,000 rubles. for 2014 and 568,000 rubles. for 2013. These amounts include income received from other employers during the billing period. However, if the allowance is appointed by several organizations, then each of them takes into account the income accrued by it in amounts not exceeding 624,000 rubles. for 2014 and 568,000 rubles. for 2013 (part 3.1 of article 14 of the Law of December 29, 2006 No. 255-FZ). Thus, receiving sick leave or maternity benefits from several employers, the employee can summarize the benefit calculated from the amount of earnings in excess of the specified limit values ​​of earnings.

Deadline for the payment of maternity benefits

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5. Calculation of maternity leave

As a general rule, maternity leave should be calculated based on the employee's income for the two calendar years preceding the first day of maternity leave. Accrual maternity benefits in 2019 the year must be carried out taking into account the new limits - the maximum salary for calculating insurance premiums. In 2019, the maximum amount of earnings will change, which must be taken into account when calculating maternity and other benefits. For these purposes, it will be necessary to take the maximum from the state extra-budgetary funds. It is important to remember that how "discrete" are counted, and child benefits that are assigned at the end of the year, for example, 2014, are calculated based on earnings for 2012 and 2013.

The amount of the benefit for the entire maternity leave is determined once - from the day when the woman actually goes on maternity leave. This date must be indicated.

If the employee went on maternity leave in December 2014, the maternity benefit is calculated from the employee's income for 2012 and 2013. The maximum amount of daily earnings that can be taken into account when calculating benefits is 1,477.43 rubles. ((512,000 rubles + 568,000 rubles): 731 days), because 2012 is a leap year.

If maternity leave starts in 2015, the billing period will be 2013 and 2014. The maximum amount of payments that can be included in the calculation of benefits will increase to 1,192,000 rubles. (568,000 + 624,000). Average daily earnings will increase to 1,632.88 rubles. (1 192 000 rubles: 730 days).

How to get maternity allowance at the place of study

Female students have the right to receive maternity allowance. Provided that they study full-time at an educational institution of primary, secondary, higher or postgraduate vocational education. For example, at an institute, university, academy, lyceum, college or college. The right to receive benefits does not depend on the basis on which the training takes place: paid or free (letter of the FSS of Russia dated August 9, 2010 No. 02-02-01 / 08-3930).

The amount of the allowance is calculated on the basis of the amount of the scholarship established by the educational institution (it cannot be lower than that established by law).

Note: Articles 6, 8 of the Law of May 19, 1995 No. 81-FZ, subparagraphs "c", "d" of paragraph 9 and paragraph 12 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

The allowance is paid by an educational institution (approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

To receive the allowance, submit a certificate from a medical institution to your educational institution, which will be issued by a doctor (sub. "C", clause 16 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n). Students of educational institutions of primary vocational, secondary vocational and higher vocational education and institutions of postgraduate vocational education are not issued sick leave (clause 26 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n). In addition, an application may be required to the name of the rector (other official) requesting an assignment of benefits.

The allowance will be appointed and paid within 10 days from the moment the woman submits all the necessary documents and they are accepted (paragraph 1, clause 18 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

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5.1 How to calculate maternity benefits, maternity benefits

How is maternity leave paid? Very simple! You need to calculate the amount of maternity allowance yourself in advance to facilitate the process of planning your family budget. For the amount of maternity, i.e. the amount of funds received in this case from the state is influenced by:

• insurance experience;
  

  Note: Since the maternity allowance is paid to a woman insured in the Social Insurance Fund with a work experience of at least 6 months.

• average earnings;
  

  Note: The higher the average salary, the greater the amount of calculation of maternity

• payroll;
• region of residence;
  

  Note: The regional coefficient to wages is taken into account

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5.2 Maternity calculator 2019 online

It is quite time consuming to calculate the amount of the maternity allowance manually. Therefore, there are always acute questions: how maternity leave is paid, how maternity leave is calculated online. We bring to your attention an accurate calculator of maternity leave, which is part of a special program.

With help Parental calculator you can calculate the maternity allowance (sick leave) and the monthly allowance for caring for a child up to 1.5 years. in accordance with all approved rules. Calculation of maternity is free, presented by the service - this is a web service for entrepreneurs and accountants, which allows you to conduct accounting and submit reports online.

After entering the necessary data on earnings for 2 calculation years, the script will automatically calculate the amount of the selected benefit. All necessary restrictions are taken into account. You can also see tips with links to articles of regulatory documents.

The program calculates the maternity allowance (sick leave) and the monthly allowance for caring for a child up to 1.5 years in just 3 steps.

Step 1 . First select what you will consider:

1. maternity or
2. childcare allowance.
At the first step, for maternity benefits for pregnancy and childbirth, you need to specify data from the certificate of incapacity for work (), and for benefits for caring for a child up to 1.5 years old - data about the child. Since 2013, out of 2 estimated years of being on sick leave or on parental leave. If there were such periods, indicate them.

Step 2. At the second step, the earnings for 2 calculation years and other parameters necessary for calculating the average daily earnings are indicated.

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

Documents are required for the appointment and payment of maternity benefits

• certificate of incapacity for work ();
• some employers ask to write a statement, although a sick leave is usually sufficient;
• if the calculation of the BI allowance will be made at one of the last places of work of the woman's choice: a certificate from another insured that the appointment and payment of this allowance by this insured is not carried out;
• if you want to replace the accounting years (or one year) with earlier ones, then you also need an Application for the replacement of the year;
• .
  

  Note: If during the billing period the woman worked for other employers. The maternity leave certificate also indicates the periods to be excluded.

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7. Questions about maternity leave, maternity leave

Video "Calculation of Benefits 2019"

General rules for the assignment of benefits 1:20
Option 1: benefits are paid for each job 3:17
Option 2: benefits are paid per job 3:09
Option 3: Benefits are paid either as Option 1 or Option 22:09
The procedure for calculating hospital benefits 6:38
If an employee works part-time 6:55
If an employee works on an external part-time basis 5:14
Specifics of paying childcare benefits (by other family members) 4:20
Features of payment of hospital benefits 2:45
The procedure for calculating benefits for maternity and childcare 12:48
Documents that must be submitted by an employee for the appointment and payment of benefits 7:00
Calculation of benefits in 2015 1:36
Answers to the questions of the participants of the webinar "Calculation of benefits - 2014. Solutions for frequent and confusing situations" 13:58

Regulations governing the payment of benefits 6:01
Benefits for migrants 1:15
Features of the calculation of benefits in the Crimea and the city of Sevastopol 2:38
The procedure for calculating benefits for temporary disability 3:20
The procedure for calculating maternity benefits, monthly childcare benefits 5:42
Calculation of benefits based on the minimum wage 5:33
Documents for Assigning Benefits 4:13
If the region participates in the pilot project of the FSS of Russia 1:56
Answers to the questions of the participants of the webinar "Manual-2015" 8:02

Note.

In 2018, the maternity allowance (MA) is paid at the place of work 100% of the average earnings... The amount paid is calculated based on the period of maternity leave granted, which is established on the basis of sick leave issued in the antenatal clinic by an observing doctor from the 30th week of pregnancy.

• Minimum value BW allowance for employed women in 2018 is RUB 43,615.65 Calculated on the basis of the minimum wage (minimum wage), which from January 1, 2018, the minimum wage is 9489 rubles . This amount is set if the average earnings of the expectant mother is less than the minimum wage established in the current year, or if her insurance experience less than six months... If a pregnant woman works part-time, the average salary is calculated in proportion to the length of her working hours.
• The paid amount of maternity leave cannot exceed maximum (RUB 282 106 70 kopecks. for 140 days of decree, 314347 rubles. 47 kopecks - for 156 days of decree, 390,919 rubles. 29 kopecks. - for 194 days of the decree). It is determined from the limit values ​​of the base for calculating insurance contributions to the Social Insurance Fund (FSS) for the two previous years. This value has been indexed annually since January 1, taking into account the increase in average earnings in the country.

How to calculate maternity

When calculating maternity leave, the average earnings of a woman over the past two years are taken into account (minus days for maternity leave, parental leave, and days of temporary disability).

Thus, to determine average daily earnings (SDZ), the calculation is carried out according to the following formula:

SDZ = СЗ / Дн,

• SZ- average earnings for calculating benefits (the amount of payments for the two previous years);
• Day- the number of calendar days in two years (from which you must subtract the days that are not taken into account when calculating the benefit).

For example, when calculating benefits based on the minimum wage, the average daily earnings will be:

SDZ = (minimum wage × 24 months) / Day = (9 489 × 24) / 731 = 311.54 rubles,

• SZ= (Minimum wage × 24 months) - average earnings for 2 calculation years according to the minimum wage;
• Day= 731 days - the number of days in the estimated years.

The accounting for the years preceding the accrual of the benefit is selected based on the higher salary. In this case, there may be an increase in the amount of the benefit paid. Concerning accrual of "maternity", then for this there is the following formula:

P = SDZ × T,

Example: Consider the example of 2017, in January, the employee of CJSC "Antares" Alferova I. K. was granted maternity leave. She gave birth to one healthy baby.

For the years preceding pregnancy, Alferova's total salary was:

2015 = 650,000 rubles;

2016 = 700,000 rubles;

For the calculation, it is necessary to indicate that in 2016, Alferova was on sick leave for 30 days.

• 600,000 + 700,000 = 1,300,000 rubles.
• 1,350,000 / (365 days + 366 days - 30 days) = 1,925.82
• However, according to Federal Law of Russia No. 255-FZ, the amount of the benefit cannot be higher than the maximum allowable level established by the Social Insurance Fund of the Russian Federation. This amount in 2017 was limited to RUB 1,898.77. Therefore, accruals will be made based on the above amount.
• 1898.77 RUB / day × 140 days. = RUB 265 827.80
• Thus, the amount received by Alferova as "maternity" amounts to 265,827 rubles. 80 kopecks.

Based on the foregoing, the amounts due to women in labor are limited to the following figures.

If a woman in labor lives in areas where there are minimum wage rates, then calculation of maternity is calculated as follows:

P mrot = SDZ × RK × T,

• P mrot - the sum of maternity wages, taking into account the minimum wage coefficient;
• SDZ - average daily earnings;
• RK - regional coefficient;
• T is the number of vacation days.

Minimum amount of maternity allowance in 2018

As for the minimum amount of maternity pay, the amount cannot be lower than the minimum wage (minimum wage), which from January 1, 2018 is 9489 rubles. Thus, the amount of due maternity (minimum amount) is calculated using the formula:

(9489 × 24) / 731 × 140 = 43615.65 rubles,

• 9489 - minimum wage;
• 24 - months in two years;
• 731 - days in the previous two years;
• 140 - days off sick leave for pregnancy and childbirth.

This amount is paid to the expectant mother in the following cases:

• her insurance experience is less than 6 months;
• the average wage for two years is below the minimum wage;
• she is an entrepreneur (lawyer, notary) who paid insurance premiums to the FSS for the previous year.

How much maternity pay to the unemployed

Maternity allowance is paid only to certain categories of unemployed women:

• Dismissed in connection with the termination of the organization's activities - RUB 628.47... per month. Apply for receipt to the district department of social protection.
• Students full-time students, the amount of the allowance is equal to the value scholarships... An allowance is issued at an educational institution;
• SP, private notaries or lawyers, subject to the deduction of insurance premiums for the previous year - 43615,65 ... The documents are provided by them directly to the FSS.
• For military personnel under the contract in the amount received monetary allowance... For appointment and payment must be contacted at the place of service.

Other categories of unemployed pregnant women not subject to compulsory social insurance, They have no right to to receive benefits for BiR. For them, only allowances are provided to be paid by the territorial APS after the birth of a child.

Benefits for pregnant women and mothers

An example of self-calculation of maternity leave (maternity benefits). What kind of maternity allowance is due to working, non-working, students, notaries and individual entrepreneurs?

In 2019, the calculation of the maternity allowance is made for the two previous years, one or both of which can be replaced if during these periods you were on parental leave for up to 1.5 years or on the previous sick leave for maternity.

So, maternity leave (maternity leave) is a paid period of temporary incapacity for work with a total duration ...

140 days for a single pregnancy with uncomplicated delivery,

156 days in case of singleton pregnancy with complicated labor

194 days for multiple pregnancies.

Maternity leave is conditionally divided into two parts: before childbirth and after childbirth. If you go back to the previous paragraph, then these are 70 + 70, 70 + 86 and 84 + 110 calendar days before and after childbirth, respectively. But, regardless of the day on which the birth actually took place, the maternity allowance is assigned in full for the entire vacation period, at a time and no later than 10 days from the date of submission, and is paid on the next day of payment of wages after the appointment. ...

The site is free

How to calculate maternity?

1. You work, work and, suddenly, you realize that it's time for maternity leave, say, in January 2019.

   You need to add all the income received from this employer in 2017 and 2018 and divide that amount by 730, the number of days in two years. If during the calculation periods you were on sick leave, maternity leave or parental leave, then these days are excluded from the calculation.

   According to the legislation of the Russian Federation on taxes and fees for 2017, no more than 755,000 rubles can be taken into account, and for 2018 - no more than 815,000 rubles.

   The number of days you are entitled to sick leave is multiplied by the previously calculated average daily income.

   The allowance cannot be less than the minimum wage (minimum wage), which in 2019 is 11,280 rubles.

   If you have previously worked for another employer, you should bring a certificate of this income to the place of your last job. This can increase your benefit.

   If you now work for several employers and in 2017-2018 worked for them, benefits must be drawn up and received for each place of work.

   If you now work for several employers, and in 2017-2018 you worked not only for them, but also for others, then you can apply for all places of work in 2017-2018, and then each employer will calculate its average income for you. , or apply for one of the last jobs, providing this employer with certificates of your income from other employers for the specified period.

   If you now work for several employers, and in 2017-2018 worked anywhere, but not for them, benefits can be issued only in one place.

2. You gave birth to a child a year or two ago and now you are on parental leave for a child up to 1.5 years old.

   Then return to point "A" and read everything from the beginning with one caveat - you can replace in the calculations the years spent on maternity and childcare leave for the previous ones, if this leads to an increase in benefits.

Example:

The worker gave birth to a child without complications in January 2019. In 2017, she earned 35,000 a month, and in 2018 - 70,000 rubles a month. Let's calculate how much she should be paid.

The amount for 2017 is 35,000 * 12 = 420,000 rubles, which does not exceed the upper threshold of the income taken into account. The amount for 2018 is 70,000 * 12 = 840,000 rubles. This exceeds the maximum value of the income taken into account for the year, therefore, we take into account only 815,000 rubles.

In total, in 2 years it turned out 420,000 + 815,000 = 1,235,000 rubles, we divide them by 730 and multiply by 140. The woman should be paid 236,849 rubles.

We have not considered the cases when the expectant mother studies full-time at a university, technical school, vocational school, works as a lawyer, notary, or is an individual entrepreneur. Everything is simple there. If you study full-time, you are entitled to an allowance in the amount of a scholarship for each month of vacation, if you are a notary or individual entrepreneur and voluntarily paid insurance premiums, you will be calculated according to the minimum wage. If you are a housewife, you are not entitled to maternity benefits.

You can ask your question. Form for questions.

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