Holiday calculator for bir. How to calculate maternity benefits on a calculator

18.04.2022

One of the varieties of a sheet for temporary disability is sick leave for pregnancy and childbirth (BiR). The document is needed so that a woman can issue at the place of work maternity leave and maternity allowance.

According to the sick leave is determined start and end date period of incapacity for work due to the birth of a child.
The number of days indicated in the sheet depends amount of maternity payments payable.

First of all, sick leave is needed for working women who are insured in case of temporary disability. It also needs to be issued to women:

located in public service(in internal affairs bodies, penetration service, customs and other organizations);
who lost their jobs due to the liquidation of the enterprise and became registered with the employment office within a year after that (for the period of incapacity for work, they are charged maternity benefit, and unemployment payments are temporarily suspended);
individual entrepreneurs(IP) who voluntarily entered the system of compulsory social insurance and pay insurance premiums to the Social Insurance Fund (FSS).

In 2019, sick leave must be provided at the place of work or service, and in some cases - to the Social Insurance Fund (FSS) or the employment service. The procedure for issuing a sheet is regulated by part VIII of the Order of the Ministry of Health and Social Development No. 624n dated 06/29/2011. "On approval of the procedure for issuing certificates of incapacity for work".

How sick leave is paid

One of the two main purposes of the sick leave is to become the basis for calculating benefits for social insurance. Each day of incapacity for work according to BiR is paid in the amount of 100% of average earnings women two calendar years before going on maternity leave.

Calculation and payment of sick leave are carried out in accordance with Russian legislation from contributions to the FSS. Even if the employer transfers the allowance to the woman’s account, then he writes claim for reimbursement, and the funds are compensated to him by the Fund.

Most other disability benefits are paid jointly by the employer and the FSS (the first pays for three days at the beginning, the fund for the rest of the time).
For Russian women and foreign citizens working on the territory of the Russian Federation under an employment contract and insured in case of disability, the sick leave for BiR is paid the same way.

How many days of decree are payable

Formally, maternity leave consists of two parts - prenatal and postpartum. Their duration varies depending on the circumstances of the course of pregnancy and childbirth. According to Art. 10 of Law No. 255-FZ of December 29, 2006, a woman insured in case of temporary disability is paid:

70 days of sick leave according to BiR before delivery (84 days for multiple pregnancies);
70 days - after the birth of a baby (86 - with postpartum complications, 110 - with the birth of several children at the same time).

Days are counted from the conditional date of the expected birth. If they have moved in one direction or another, the total number of days of the decree is still paid in full for the entire period of the decree:

140 days - in general;
156 days - if complications occurred during childbirth;
194 - when twins are born.

Such a shift means, for example, the following. If the birth occurred ahead of schedule (at 22-30 obstetric weeks), when the sick leave has not yet begun, then they will be considered complicated. This means that a woman on sick leave will receive 156 paid days of maternity leave after childbirth.

The document is issued by a gynecologist for a period of 30 weeks of pregnancy (at 28 weeks if several babies are expected). The sick leave indicates the estimated number of days of maternity leave (140 or 194 when pregnant with one or more children, respectively).

If a complications during childbirth or a multiple pregnancy is established, the medical organization where the birth took place issues additional sick leave respectively for 16 or 54 days. For them, they must also calculate and pay benefits.
In the case when the payment has already been transferred to the woman for 140 days, on the basis of the second sick leave, recalculation.

A few extra days of sick leave are also legally paid for women living or working in areas contaminated after the accident at the Chernobyl nuclear power plant, at the Mayak plant or dumping waste into the Techa River.

Pregnant women from these regions go on vacation in BiR at 27 weeks.
Before giving birth, they are paid 90 (not 70) days, and maternity leave in the general case lasts 160 paid days.

Is maternity sick leave taxable?

Personal income tax - personal income tax (income tax). In fact, maternity allowance, like payments for any other sick leave, considered income of the recipient. It is taken into account when applying for a subsidy and is indicated in income statements for 3, 6 months or another period.

However, the fundamental difference between sick leave for sickness or child care and sick leave for BiR is that payments for the first are subject to personal income tax, while the second is not. The law has a special clause in this regard.

It is recommended to fill out the form using printing means (printer). This speeds up the process and eliminates handwriting errors.
Do not use a ballpoint pen when filling out by hand. You can only gel, pen or ink with black ink.
Only printed capital Cyrillic letters are allowed.
The filling is in Russian.
Mistakes, blots and strikethroughs are not allowed. The damaged form must be replaced with a new one.
Letters are written in special cells, starting from the first cell in each line. It is impossible to go beyond the boundaries of the cell.

Sick leave filled by a doctor obstetrician-gynecologist for the entire period of the duration of the decree (minimum 140 days), mostly - individually. When applying for a disability certificate for BIR the conclusion of the medical commission is not required and the signature of its chairman (FSS letter No. 14-03-11 / 15-16055 dated 12/23/2011). In other types of sick leave, this is necessary if the period of incapacity for work exceeds 40 days.

If there is no position of a gynecologist in a medical institution, a general practitioner can fill in the sick leave, and in rural hospitals - a paramedic. When extending the term of the decree, an additional disability certificate for BiR is filled out in the maternity hospital or maternity ward in which the woman gave birth.

Completing a disability certificate by the employer

The second part of the sick leave for BiR is filled in by the employer.

Must comply with all of the above rules about the color of the ink, capital letters, the features of filling cells.
The employer checks the correctness of filling out the sheet by the doctor. After all, the FSS may refuse to pay if the organization has accepted sick leave with errors.

The features of filling out the document by the employer are mostly regulated and explained by the letters of the FSS (No. When filling out and checking it is worth remembering:

The name of the organization can be indicated in full or in an abbreviated form in accordance with the constituent documents. In the hospital, only 29 cells are provided for this. If there is no abbreviated name, and the full one does not fit, you can arbitrarily cut it off. The main thing is not to go beyond the cells. Dots, dashes, quotation marks, other punctuation marks can be written or skipped.
It is necessary to fill in the column with the registration number of the insured, by which the latter can be identified. The number and code of subordination is taken from the report in the form 4-FSS.
The employer must indicate the total amount of benefits paid and other required data (after calculation by the accounting department).
The insurance period is indicated on the day of maternity leave. It matters here whether a woman has worked for an employer for more or less than six months.

The employer must remember that minor flaws in filling out the sick leave on the part of him or the doctor cannot be the basis for reissuing the document.

It happens that the inscriptions are well read, but the letters fall on the borders of the cells, the seals - on the information field. In this case, you should not force a woman to apply for a new sick leave, the FSS usually accepts one.

Calculation of sick leave for pregnancy and childbirth

As a general rule, for women leaving a decree in 2019, sick leave is calculated for 2017-2018 calendar years. One or both years can be replaced if in 2017-2018. the woman was on leave to care for a child up to 1.5 years.

The allowance is calculated subject to limits. If a sick leave of 140 days is open in 2019, then the payment cannot be:

less RUB 51919.00(according to the minimum wage - the minimum wage, which in 2019 is 11,280 rubles per month);
more RUB 301095.20(according to the so-called insurance base - the maximum annual salary from which insurance premiums are paid to the FSS for an employee).

P. went on vacation in BiR from 01/15/2017, she was given sick leave for 140 days. The woman has been working at the company for more than 5 years, the estimated years will be 2015-2016. In 2015, P.'s annual earnings amounted to 674,000 rubles, and in 2016 - 762,000 rubles. These values are more than the insurance base established for these years (670,000 rubles and 718,000 rubles, respectively). This means that the allowance should be calculated not by the amount of earnings, but by the maximum insurance bases.

(670,000 + 718,000) rub. / 731 days = RUB 1,898.77 (estimated average daily earnings according to the insurance base);

RUB 1,898.77 x 140 days x 100% = 265,827.80 rubles.

Calculation with an online calculator on the FSS website

If you want to know in advance the amount of future benefits, you can use the official disability payment calculator on the FSS website. Fill in the fields carefully and carefully in the following sequence:

Select the type of disability (pregnancy and childbirth), enter the dates of sick leave.
If necessary, check the box if you need to replace the calculated years.
Correctly impose restrictions in the "Calculation conditions" tab, carefully check the necessary boxes and enter the numbers (the amount of earnings in 2015-2016, the number of days excluded from the calculation).
The length of service affects only if its duration is less than 6 months. from a specific employer.
After filling in all the fields, you need to make a calculation.

Payment of benefits for pregnancy and childbirth

Maternity after filing an application and sick leave is not paid immediately:

employer 10 working days are given to calculate and assign benefits, and the transfer of money occurs on the next day of payment of salaries to employees after the order is signed for the employee to leave on maternity leave;
for those who apply for benefits through the FSS, the deadlines have been shifted even more (until the 26th day of the month following the appeal).

In most constituent entities of the Russian Federation, the B&D benefit is paid through the employer at the place of work. If this is not possible (there is no money in the accounts of the organization, the company has been liquidated), the woman can go to court. After she proves the right to benefits and the inability to apply for it at the place of work, it will be possible to apply for money from the FSS.

The duration of the sick leave depends on the characteristics of the condition of the pregnant woman and the conditions of her residence. In general, the document must be drawn up at 30 weeks of pregnancy by an obstetrician-gynecologist. The duration of paid sick leave is at least 140 days, each of which is paid in the amount of 100% of the average daily salary.

Last updated 01/31/2020Reading time: 10 min.

Only the maximum and minimum amounts of compensation change annually in the calculation of maternity pay. At the same time, the basic algorithm and principles remain the same.

The article is relevant for calculating maternity leave in 2019 and 2020.

No. 81-FZ "On state benefits to citizens with children";
Federal Law No. 255-FZ of December 29, 2006 “On the Provision of Benefits for Temporary Disability, Pregnancy and Childbirth of Citizens Subject to Compulsory Social Insurance”

The unemployed and self-employed receive a minimum care allowance.

According to the legislation, periods such as pregnancy and childbirth, as well as childcare up to one and a half years, are considered insurance for working women. Part of the income that a woman received in the form of a salary is lost when a child is born. The state partially compensates their losses to mothers in the form of payments:

How maternity payments are calculated

The amount of maternity benefits depends on the salary of the employee for the full two years before the birth. For example, if a woman goes on maternity or parental leave in 2020, 2018 and 2019 are taken into account.

To determine the amount of benefits, calculate the average daily earnings of a woman for 2 years. To do this, the sum of all wages is divided by 730 (the number of days).

For example, the average salary of an employee is 36,000 rubles. Her average daily earnings are as follows:
36,000 × 24: 730 = 1183.56 rubles

This calculation is standard. It should be taken into account that:

the number of days for 2 years will be 730 in general cases, if one of the years taken into account is a leap year, the number of days will be 731, and, accordingly, 732 days if both years were leap years;
average earnings should not be less than the minimum;
if the employee has a total work experience of less than 6 months, the allowance is calculated from the established minimum wage;
in regions where wages are calculated using, it is included in the minimum benefit.

For calculations, information on earnings for the past two years is accepted, for which insurance premiums were charged to the FSS. If an employee worked for only 1 year, one and a half or a month out of two settlement years, it doesn’t matter, all days are taken into account anyway.

What payments are not included in the calculation of maternity:

periods of illness paid on sick leave;
exemption from work in connection with the need to care for a disabled child, if it was paid;
period of sick leave for pregnancy and childbirth;
parental leave, if it fell on the relevant dates and other periods.

The procedure for calculating the allowance for BiR

The specific amount of the B&R benefit is determined by the number of days on vacation. Usually it is 140 days, but there are exceptions:

Base	Days before delivery	days after	Total number of days
Pregnancy and childbirth without complications	70	70	140
Multiple pregnancy (twins, triplets and more)		110	194
Childbirth with complications	70	86	156
Adoption of a child under 3 months	-	70 since his birth	individually
Adoption of 2 or more children	-	110	individually

The size of the maternity allowance is 100% of the average salary. The rule has been in effect since 2011. The average daily earnings are multiplied by 140, 156 or 194 - the number of days indicated in the sick leave. For example, the average salary of an employee is 43 thousand rubles. She's going on vacation expecting twins. Her allowance is calculated as follows:

43,000 × 24: 730 × 194, or 1,032,000: 730 × 194 = 274,257 rubles

The amount received is the money that a woman receives on sick leave for pregnancy and childbirth with twins.

If a woman for the previous 2 years prior to her vacation in the BiR did not have earnings or it was below the minimum wage, then her average earnings for calculating benefits are taken equal to the minimum wage set on the day the vacation begins.

Calculation of care payments up to one and a half years

The monthly child care insurance benefit in most cases is 40% of the average monthly salary. Calculation formula: average earnings are multiplied by 30.4, which corresponds to the average number of days in months, then by a factor of 0.4 (this is 40%).

For example, a woman received an average of 25,000 rubles a month. We calculate the allowance according to the formula:

(25,000 × 24): 730 × 30.4 × 0.4, or 600,000: 730 × 30.4 × 0.4 = 9994.52 rubles.

Exception: mothers in public service. All periods when a woman was sick are paid to her at a rate of 100%. They are fully included in the calculations. However, their income is not subject to insurance premiums. The rule of law applies to female contract employees and mothers and fathers who are employees:

penitentiary system;
the police;
customs services.

Mothers in these services receive the maximum guaranteed allowance. In 2018, it is 13,109 rubles. The increase in this amount by regional coefficients is taken into account.

If a woman has worked for several employers who made insurance contributions, she can apply for benefits for several jobs. On hands she will receive money on one of them.

Minimum and maximum benefit

The minimum amount of maternity benefit is tied to the minimum wage.

The maximum amount of payments is calculated based on insurance premiums for previous years.

For 2018, the maximum insurance base is 815,000 rubles;
2017 - 755,000 rubles;
2016 - 718,000 rubles;
2015 - 670,000 rubles;
2014 - 624,000 rubles.

In 2019, the size of the insurance base is 865,000 rubles.

Unless otherwise indicated by the woman, the insurance base for previous years is used. The maximum payouts in 2019 are:

RUB 301,095.20 for 140 days of vacation;
RUB 335,506.08 for 156 days;
RUB 417,231.92 for 194 days.

The minimum amount of child care allowance up to 1.5 years in 2019:

4,512 rubles for the first child;
6,554.89 rubles for the second and subsequent children.

The maximum allowance is 26,152.27 rubles.

If a woman simultaneously takes care of two, three or more children who are under 1.5 years old, the benefits are summed up, but do not exceed 100% of average earnings.

Maternity benefits are paid by the employer, but the woman receives full compensation from the FSS. In regions where the pilot program "" operates - the FSS pays. The payment is not subject to personal income tax and insurance premiums.

Replacement of the year when calculating maternity

Before the next pregnancy, a woman may already be on parental leave. To calculate maternity benefits, she has the right to replace the previous 1 or 2 years with others if the benefit increases in this way. These cannot be two arbitrarily chosen years, but those that preceded the date of registration of the vacation.

Example: in 2018-2019, an employee was on maternity leave. In 2020, she is taking maternity leave. The previous 2018 and 2019 can only be replaced by 2016 and 2017 if, in the calculations, the woman wins in the amount of payments and declares this in writing.

Online calculator

An employee takes maternity leave. The start of the sick leave is April 10, 2019, the end is August 27, 2019. 2017 and 2016 are taken into account at the request of the mother. 2 periods due to illness in the amount of 27 days for 2 years are not accepted, minus 17,500 rubles. Average daily earnings per day produced for a period of 703 days. Monthly earnings in 2017 amounted to 35,000 rubles, in 2016 - 37,000. A regional coefficient of 20% is taken into account. There were no periods of part-time employment, the insurance period was more than six months.

How to calculate maternity amounts:

On the "Initial data" tab, select the type of vacation, enter time intervals, indicate the calculation years:

Specify exclusion periods, if any:

Go to the "Pivot Table" tab. Specify monthly income by year:

Note whether income is subject to regional coefficients and their size, indicate information on part-time employment, length of service, if any. The calculator will calculate the number of days for 2 years, the insurance base, and based on them - the daily income:

Go to the "Results" tab. The calculator will show the amount:

The calculation of the amount of the child care allowance will follow the same scheme, only in the "Initial data" tab you need to select the type of vacation and indicate whether this will be the second or first child.

With the help of such a calculator, the employee can independently determine the amount of payments due to her.

An example of calculating maternity for the first child

An employee announced the start of her vacation in BiR in January 2019. The holiday starts on January 25th and ends on June 13th. The settlement years are 2018 and 2017, there are 28 sick days. Earnings for 2017 - 760 thousand rubles. (the marginal base is 755,000 rubles), for 2018 - 830 thousand rubles. (the maximum base is 815,000 rubles) Both bases exceed the established maximum, which means that the maximum norms are used for calculations:

(755,000 + 815,000) / (730 - 28) = 2236.46 rubles.

Vacation is normal, 140 days. The amount of maternity leave will be:

2236.46 × 140 = 313,104 rubles

This figure is more than the maximum amount of maternity leave in 2019, so the employee will receive the maximum allowable payment - 301,095.20 rubles.

Example with the replacement of the calculation period

A woman goes on vacation with her second child in 2020 on February 10. Until this date, the woman cared for her first child, she wants to replace the calculated years with 2016 and 2015. Days of illness - 12. Income for 2015 - 515 thousand rubles, (limit - 670,000 rubles) for 2016 - 580 thousand rubles. (limit - 718,000 rubles).

Both amounts are less than the marginal bases, they are used for calculations. Average daily earnings will be:

(515,000 + 580,000) / (730 - 12) = 1525.06 rubles

Benefit per month:

1525.06 × 30.4 × 0.4 = 18,544.84 rubles

Maternity payments to the unemployed

Payments for children to working women are provided if they worked under an open-ended or fixed-term contract. Unemployed mothers are:

women who do not have labor relations have not registered them;
concluded a civil law contract;
were dismissed a year before receiving the status of "unemployed" due to the liquidation of enterprises, the termination of the activities of individual entrepreneurs;
full-time students.

Dismissed persons are paid fixed sums.

11.02.2020

The mother or father of a newborn child has the right to register up to 3 years. In this case, the payment is accrued only to one of the parents.

Allowance for the care of a child under 1.5 years old must be issued before the child reaches the age of 2 years. Otherwise, the accrual of amounts of money may be refused. Payments are accrued for all the past months, regardless of when the allowance was issued.

From January 1, 2020, it is proposed to increase the allowance from 1.5 to 3 years to the subsistence level -.

Step by step calculation algorithm

Step 1. Select a period for calculation. This is 2 calendar years, before the year.

Step 3. Compare the figure from step 2 with the minimum and maximum benefits.

Below are examples of calculating benefits in numbers for 2020 for various cases, including for an incomplete month.

An employee who is on leave to care for a child up to one and a half years has the right to continue her labor activity at any time. If a woman, the calculation of the monthly allowance is suspended.

If an employee works for 0.5 rates or for a period, the payment of material assistance is carried out according to the previous technology.

It is important to consider that with early exit to work of the mother,.

To receive a monthly allowance, he will have to prepare a package of documents, the main of which is a certificate from the mother's place of work stating that she is not on this type of leave and that she is not receiving benefits.

Also, the paper should contain information about how many months the mother has already received the money.

Formulas

The procedure for calculating and accruing a monthly allowance for a child under 1.5 years old in connection with caring for him is regulated by the current legislation of the Russian Federation. To determine the amount of benefits, it is customary to use a special formula.

Formula for calculation:

Allowance up to 1.5 years = SZ x 30.4 x 0.4

Wherein:

SZ - the size of the average fixed salary of an employee per day, received over the past 2 years of work;

30.4 - the average number of days in a month in each year (365/12);

0.4 - 40% of the average salary.

Average earnings per day

To determine the amount of benefits, you need to know the size of the average annual earnings. How to calculate this indicator for child care allowance up to 1.5 years?

Formula for calculation:

SZ \u003d (D1 + D2) / (731 - ID)

Wherein:

D1 and D2 - annual income, which includes all payroll charges;

730 is the number of days in two years, for 2020 you need to take 730, since the calculation years are 2018 and 2019.

ID - days that are excluded from the billing period (sick leave, last decree).

Important! Recalculation of the amount of benefits is not carried out annually. An exception is situations in which an employee temporarily came out of maternity leave and carried out her labor activity in the company.

In addition, the amount of monthly payments changes if the minimum established threshold for benefits changes.

Comparison with the minimum size

The minimum amount, less than which a payment should not be accrued for a child under the age of 1.5 years, is established by the Legislation of the Russian Federation.

Indexation is carried out annually, during which a fixed amount of payments for non-working citizens is determined.

How to receive

The choice of organization to apply for benefits depends on the status of the mother.

If she is considered unemployed, she needs to visit the territorial office of social protection in order to receive a monthly amount of money. ?

If the parent who wants to apply for benefits is officially employed, he needs to contact the personnel department. In this case, you need to prepare a package of documents. ?

The following paperwork must be submitted in order to receive the grant.

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

What is maternity?

Maternity allowance- a one-time allowance for the birth of a child.

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

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

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

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

What determines the amount of maternity leave?

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

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

minimum - 28 555,80 rub.;
maximum - 248 164 rub.

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

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

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

statement on behalf of a woman for benefits;
sick leave , which provides women's consultation.

Where should pregnant women submit documents for maternity payments?

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

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

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

Important!

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

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

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

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

What is the base limit?

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

2013 - 568,000 rubles;
2014 - 624,000 rubles;
2015 - 670,000 rubles.

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

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

Sample calculation of maternity leave in 2017

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

Calculation of the average daily wage:

340+480/713=1150 rub.

Calculation of the size of maternity:

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

Documents to be submitted to the FSS for calculating maternity IP

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

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

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

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

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

Parental leave is paid from the social insurance fund. Up to 1.5 years, a person who has gone on maternity leave is paid an allowance in the amount of 40% of average earnings.

At the same time, in some cases, the minimum wage is taken to determine the payment.

The article gives a step-by-step procedure for calculating the monthly amount per child, provides formulas and illustrative examples for 2018.

Step-by-step instruction

Step 1. Determine billing period.
Step 2 Detect the presence of excluded days from it.
Step 3 Calculate the total earnings for the period.
Step 4 Set the amount of the average daily earnings for benefits.i
Step 5 Compare it with the minimum value.
Step 6. Compare with the maximum daily earnings.
Step 7 If the daily amount of income is more than the minimum and less than the maximum, then a monthly payment is calculated. If it is less than the minimum, then 40% of the minimum wage is paid, if it is more than the maximum, the maximum allowable amount of payment is assigned.

If the employee during this period worked in another place, then he must submit a certificate from the previous place of work on the amount of earnings to include his income in the calculation base.

From billing period days excluded:

temporary disability due to illness;

temporary disability due to pregnancy and childbirth;

parental leave;

leave without pay;

leave with full or partial pay, if these amounts were not subject to contributions to the Social Insurance Fund.

If in the previous two calendar years the employee was on maternity leave, then he has the right choose earlier periods for calculating benefits.

For example, when calculating in 2018, if an employee was on maternity leave in 2016-2017, you can take the periods for calculating 2014-2015.

The shift of periods for calculating the monthly payment up to 1.5 years occurs at the request of the recipient, subject to the following conditions:

This calculation will not result in a reduction in benefits.

The billing period will only be the years immediately preceding the year in which the employee took parental leave of up to 3 years.

So, the payment for child care in 2018, provided that in 2016-2017 the employee was on maternity leave with another minor, is calculated for the period 2014-2015, but not earlier.

What income is included and what is not?

All are included in the calculation. earnings on which insurance premiums were paid. These incomes are:

salary;

incentive bonuses (monthly, quarterly or annual);

the amount of vacation pay and compensation for unused vacation.

In the calculation of the monthly allowance up to 1.5 years does not include amounts for which insurance premiums are not paid.

A complete list of amounts that are not subject to taxation by contributions to all funds is listed in Art. and Article 20.2 of Federal Law No. 125-FZ.

The most common types of payments that are not taken into account in average earnings are:

Carried out at the expense of social insurance (payment for sick leave and temporary disability due to pregnancy and childbirth).

Payments stipulated by the collective agreement or other local regulations of the economic entity, and not carrying a stimulating nature (payment for meals, travel, fuel, uniforms, etc.).

Those indicated from the calculation of the monthly maternity allowance up to 1.5 years should be excluded.

How to calculate average earnings?

In order to calculate the average earnings, you must first find the daily average. To do this, you need to add up the amounts of income for 2 years that preceded the year of the insured event. In this case, the payments specified in the previous paragraph of the article are not included.

Should compare the annual income received with the base amount limit for insurance premiums to calculate. The base is indexed every year.

For comparison, limit indicators are taken for those years that are included in the calculation period.

So, in 2016, the maximum limit of the base for calculation was 718,000 rubles, and in 2017 - 755,000 rubles.

In terms of total income cannot include annual income that exceeds the specified limits for the respective year. If in some year more will be earned, then the limit value is substituted into the formula.

For example, if 750,000 were earned in 2016, and 820,000 were earned in 2017, then the values \u200b\u200bof 718,000 and 755,000 will be put into the formula, respectively.

We divide the result by 730 - the number of calendar days in a year, minus the excluded days. The law provides for leap years, so the number of days can be 731.

When calculating the monthly allowance in 2018, you should take the number 731, since 2016 was a leap year.

The formula for calculating the average daily earnings:

SRDZ\u003d SrZ: (Dk - Di)

avdz - average daily earnings;

SRZ - total earnings for the period;

Dk - calendar days for this period;

D-days to be excluded from the calculation. These are days of sick leave, leave in BiR and childcare, days without pay.

Comparison with minimum and maximum value

The resulting daily value of income is necessary compare with the minimum and maximum possible.

Minimum the daily indicator is calculated from the minimum wage: minimum wage * 24 / 730, for 2018 this is 311,97 .

Maximum determined by the marginal bases: for 2018 (718000 + 755000) / 730 = 2017,81 .

Based on the results of the comparison, the following conclusions are drawn:

If the calculated average daily earnings less than the minimum, then the amount of the benefit will be 40% of the minimum wage.

If it turns out more than maximum, then the largest allowance is paid (for 2018, 24,536.57 rubles).

If a falls between the minimum and maximum, then further calculation of the maternity payment is carried out.

Formula for determining maternity

Rp= ARV * 30.4 * 40%,

Where Rp is the amount of the allowance,

avdz - average daily earnings;

30.4 - the average number of days in each month;

40% is a coefficient.

The result obtained must not be below the legal minimum. In 2018 installed in 3142.33 rubles for the first child and 6284.65 rubles for the second and subsequent ones. The amount of the allowance must not exceed the statutory maximum 24 536.57 rubles

An example of calculating the monthly payment for 2018

Example conditions:

Employee Ivanova M.I. has been working at a weaving factory since April 2, 1913. She is writing an application for parental leave with the payment of the allowance due to her from March 1, 2018. Her salary is 22,300 rubles.

In 2016, the employee was on sick leave from March 3 to March 13 (10 calendar days). Based on this, the amount of earnings on which contributions were accrued to her in March amounted to 14,866.66.

Calculation:

An employee has served 2 full calendar years, excluding March 2016.

Let's calculate the total income for 2 years included in the base for calculating benefits = 22,300 * 23 + 14,866.66 = 527,766.66. (Excluded one incomplete month, adding actually accrued wages, not including sick leave).

Calculate the average daily wage. 2016 is a leap year, so there are 731 calendar days in 2016-2017. We exclude the period of temporary disability (10 calendar days), we get 721 days.

Daily earnings = 527,766.66 / (731-10) = 731.99.

We compare it with the minimum and maximum value, 731.99 is within acceptable limits.

We multiply the average daily earnings by the average number of days in a month and apply the coefficient established for this type of insured event:

731,99 * 30,4 * 40%= 8901, 02.

Compare with the limit values established by law. This amount fits into the standards, so the amount of the allowance will be 8901.02 rubles.

In what cases is the minimum wage calculated?

Monthly allowance up to 1.5 years is calculated from the minimum wage in the following cases:

If in the previous two years the employee there was no income.

If the actual average salary below minimum wage.

In the first case, the average daily earnings are determined by the formula:

AvgDZ = minimum wage * 24: 730

When calculating, the value of the minimum wage is taken, which is set at the time the employee leaves on maternity leave with a child. So, The minimum wage in 2018 from January 1 is 9,489 rubles per month. To this value are applied regional coefficients established for the area where the insured event occurred.

In the second case, when calculating the average monthly earnings, the resulting value should be compared with the current minimum wage. If the value is lower, the benefit is calculated based on the minimum wage. In any case, the final amount of the benefit should not be lower than the minimum established by law.

Example, if the experience is less than 6 months

The right to parental leave is not limited by the length of service. However, the length of service, not exceeding six months, significantly affects the calculation of benefits.

Example conditions:

Employee Mazhorkina A.A. worked in an oil and gas company from December 25, 2017 with an official salary of 150,000 rubles.

On March 1, 2018, the employee is granted parental leave with the payment of the due allowance.

Considering that this is her first place of work, the employee's work experience at the time of the insured event is 3 months. and 6 days, which is less than the legal minimum.

Monthly allowance up to 1.5 years in this case is calculated based on the minimum wage.

The employee did not use the right to register temporary disability for pregnancy and childbirth, and therefore the allowance is calculated from the day the child is born, that is, from March 1.

The calculation will look like this:

9,489 rubles * 24 / 730 \u003d 279.09 - average daily earnings.

In this case, the leap year is not taken into account, since one more day in the year does not affect the size of the minimum wage.

We compare the received daily income with the minimum: 279.09 is less than 311.97, so we use the minimum wage rate for calculation.

Allowance = 9489 * 40% = 3795.

Compare with limits. The worker has her first child, 3795 more than 3142.33 rubles, which means that the amount of her allowance will be 3795.00 rubles.
The amount of the allowance depends on earnings, but is limited to marginal values, length of service or hours worked in previous periods.