Maternity leave per year calculator online. Calculation of maternity payments

Maternity protection is an important area in state family policy. To support women in a crucial period of life, cash payments are provided at the federal level. Let's consider them.

Women who applied to the antenatal clinic before reaching 12 weeks of pregnancy can apply for it. In 2014, the payment is 515 rubles. This amount is not taxed and no contributions to the FSS are made from it. In 2015, the allowance will increase to 543.67 rubles, that is, the indexation will be 1.055.

To receive payment, a certificate of registration from a doctor of a medical institution is sufficient. It is provided both in the antenatal clinic and in a private clinic. The benefit is paid by the employer. If a woman is recognized as unemployed, then she should apply to the Social Protection Fund to receive a payment. Students are paid at the place of study. The allowance is usually paid at the same time as the maternity benefit.

Calculation of maternity

Since 2014, new rules for calculating maternity pay have come into force. They are based on 3 theses:

• The billing period is taken as 2 years. If the reporting year is 2014, then the calculation includes the earnings of the expectant mother for 2012 and 2013. To calculate maternity leave in 2015, income for the previous 2 years is taken into account.
• The minimum wage (minimum wage) has increased. It affects the size of the average daily earnings. In 2014, the minimum wage increased to 5554 rubles, according to forecasts in 2015, the figure will be 5965 rubles.
• Maximum payout limit. In 2014, a woman can claim an amount not exceeding 207,123 rubles, in 2015 - 228,603.20 rubles. The growth rate is projected at 10%.

For women with a work experience of 2 or more years, the main indicator when calculating maternity pay is the average daily earnings.

It is calculated by the formula:

Amount of earnings for 2 years / 730

730 is the number of days including weekends and holidays.

When calculating the average daily earnings, the maximum limits on income for the year are set: for 2012, the average earnings cannot exceed 512 thousand rubles, for 2013 - 568 thousand rubles. From this it turns out that the maximum average daily earnings is 1479.45 rubles.

Benefit calculation formula:

Benefit amount \u003d average daily earnings * number of days on maternity leave.

The number of days on maternity leave can be:

1. 140 days - with a singleton pregnancy;
2. 156 days - during pregnancy with complications;
3. 194 days - at the birth of 2 or more children.

If a woman, before going on maternity leave, was officially employed at several jobs, then she will receive benefits from each employer. However, the disability certificate is calculated by one employer, when calculating the payment, income from all jobs is taken into account.

To apply for pregnancy and childbirth benefits, you need a disability certificate, which is issued to a woman in a medical institution. If there are several employers, then a certificate of income for 2 years will be required. Together with the application, these documents are transferred to the employer.

If the length of service is less than six months, then the basis for calculating maternity leave is the minimum wage. This figure varies between regions. From 01.01. In 2015, the minimum minimum wage will be 5965 rubles in Russia. Accordingly, the minimum value of the average daily earnings will be equal to 196.11 rubles, and the minimum amount of payment for a vacation of 140 days will be 27,455.40 rubles.

The unemployed are not eligible for maternity benefits. This is a kind of compensation for lost income only for employed persons.

The exception is:

• Dismissed employees in connection with the liquidation of a business entity. In 2014 they are paid a monthly allowance in the amount of 439 rubles. In 2015, it is planned to be indexed at 1.055.
• Students on a paid and free basis. They receive an allowance at the place of study. Its amount is the amount of the scholarship.

The payment is made within 10 days. Employed persons receive it on the next day of payment of wages.

One-time allowance for the birth of a child

It is 13,742 rubles in 2014. Taking into account inflation, the amount of the benefit will increase to 14,497.80 rubles in 2015. The allowance may be increased by district coefficients applicable to certain localities.

One of the parents or adoptive parents has the right to receive this payment. If several children were born at the same time, then the amount of the allowance will be multiplied by their number.

Employed parents receive it at their place of work. If none of them work, then the allowance is paid by the SZN authorities.

To make a payment, you will need the following package of documents:

• certificate of birth of a child (issued by the registry office);
• certificate for receiving one-time state assistance (issued by the registry office);
• a certificate confirming the fact that the other parent did not receive benefits (issued at the place of work or by the USZN authorities if the other parent is unemployed).

The right to a state lump-sum allowance remains until the baby reaches 6 months of age. Then it is paid by the decision of the FSS in the study of good reasons. The transfer of benefits to the applicant is carried out within 10 days from the date of accrual and registration of documents.

Benefit for caring for a child up to 1.5 years

It is provided to persons providing direct care for the baby. Its size depends on the category in which the insured person falls.

Working persons

For them, the allowance is calculated as 40% of the average monthly earnings. It should not be less than the minimum allowable value. In 2014, it was set at the level of 2576.63 rubles, in 2015 - 2718.34 rubles. This information is applicable only for the first child. If a woman takes care of 2 and subsequent children, then the monthly payment must be at least 5153.24 rubles for this year and 5436.67 rubles for the next year. It is adjusted for district coefficients of the area, if they were not previously included in wages. To determine the average monthly earnings, it is necessary to calculate the average daily income.

It is calculated according to the formula:

The amount of income for the previous 2 years / number of days in the billing period (number of days in year 1 + number of days in year 2).

When calculating the amount of income, it is necessary to rely on the restrictive limits set for each year. In 2013, the maximum allowance base is 568 thousand rubles, in 2014 - 624 thousand rubles.

Benefit calculation formula:

Benefit amount = (average daily earnings * 30.4) * 40%

30.4 is the average number of days in a month.

If the employee worked part-time before the maternity leave, then the amount of the payment is proportionally reduced.

Important! With the simultaneous care of several children under the age of 1.5 years, payments are summed up. Their total amount should not exceed 100% of the average monthly earnings.

The upper limit of the monthly allowance is also limited. In 2014, employees could claim a maximum of 17,990.11 rubles. In 2015, this amount will increase to 19,855.82 rubles.

Unemployed persons

They receive the minimum allowance. It is only affected by the number of children born.

Persons dismissed during the period of maternity leave due to the liquidation of the company

Their payments are unchanged, they amount to 10,306.50 rubles per month. Next year they will be increased by 566.86 rubles.

To apply for benefits up to 1.5 years, you must provide the employer with a package of documents consisting of:

• birth certificates of a child (at the birth of a second and subsequent baby, a document is provided for each);
• certificate of non-receipt of monthly benefits by the second parent (issued for employed persons at the place of employment, for the unemployed - in the bodies of the USZN).

Unemployed persons draw up benefits in the USZN bodies. In addition to the standard package, they provide: a document certifying the last place of work, an identity card, bank account details, SNILS for the applicant.
The term for calculating the payment is 10 days from the date of submission of documents. Employed persons receive benefits on the day of their wages.

The monthly allowance may be increased depending on the region. So in the area, which spread the radioactive impact due to the Chernobyl accident, the allowance is calculated as 80% of the average monthly salary.

Benefit for caring for a child up to 3 years

The compensation payment is due to persons on parental leave after 1.5 years. Its size is 50 rubles. In 2015, it will not be indexed. This amount can only be increased by regional coefficients.

Compensation is issued at the place of work or in the USZN (for unemployed persons). To obtain it, you must write an application and attach a birth certificate. The allowance is calculated within 10 days, and the payment is made on the day of salary.

Unemployed persons provide the USZN with a standard package of documents, a copy of the work book and a certificate from the employment center indicating that they have not received unemployment benefits.

Maternal capital

This is a state cash payment that is due to families when they have a second and subsequent children. The national project is limited in time, its completion date falls on 2016.

In 2015, the amount of family capital will increase to 453,026 rubles. The increase in absolute terms compared to 2014 will amount to 23,617.50 rubles.

To participate in the state program, you must obtain a certificate. To do this, you will need to write an application to the Pension Fund of the Russian Federation and attach to it the birth certificates of children (copies), SNILS for all family members, the applicant's identity card, marriage (or termination) certificate. The decision to issue a certificate is made within 30 days.

Maternity capital is strictly targeted. It can only be used for 3 purposes:

• improving living conditions (making a down payment on housing loans, paying off part of the mortgage, etc.);
• child's education;
• increase in the mother's pension in the future.

When using funds to repay home loans, the certificate can be cashed at any time. The remaining options are feasible only when the child reaches 3 years of age.

All the programs reviewed are aimed at providing material support for the woman and the newborn. The amounts are indexed to inflation, they are taken into account in the federal budget for the new year.

I like!

What maternity payments are there? What is the order in which they are calculated? What categories of citizens are entitled to these payments? A woman who has gathered on a decree needs to be literate and understand these issues.

Types of maternity payments

There are several types of maternity payments.

One-time allowance for women registered for pregnancy up to 12 weeks

This payment is intended to motivate expectant mothers to register with an obstetrician-gynecologist in a timely manner.

After all, only under the supervision of a specialist can complications during pregnancy be avoided. This monetary compensation is paid once, after the woman provides a certificate from the doctor to the employer. At present, this allowance is RUB 581.73.

Maternity allowance

Only a pregnant woman can receive maternity leave. The amount of this benefit depends primarily on the duration of the vacation. Usually it is 140 days. Exceptions are multiple pregnancy, complications during childbirth, caesarean section. In this case, more days are paid.

Calculated on a two-year basis. The amount should not be less than 28555.80 rubles and more than 248164 rubles during normal pregnancy.

After the woman provides all the documents for calculating maternity, she is obliged to accrue the entire amount within 10 days or on the next day of salary.

Allowance for the care of a child up to one and a half years

In addition to the mother of the child, this can be received by a relative who will take care of the baby. For example, or grandmother.

40% of the average salary for two years is paid monthly.

The state provides for the maximum and minimum amount of this cash payment.

The maximum amount is now 21554.82 rubles, and the minimum is 2908.62 rubles.

Payment is provided until the child reaches the age of one and a half years.

A mother can be on maternity leave until the baby is three years old.

For every woman who plans to join the ranks of young mothers, the sick leave while carrying a child is the most important document. Such a seemingly standard certificate is the only good reason for a young mother to receive a number of social benefits, as well as a guarantee of sick leave for pregnancy and childbirth.

Disability Calculation Sick leave
treatment In the queue to the gynecologist when changing position
pregnant discomfort

However, it is sometimes very difficult to calculate such sick leave for pregnancy and childbirth. Since every woman, being pregnant, has the right to know how sick leave is calculated, and how much she can count on, we will consider this issue in more detail.

How to calculate this payment?

The deadlines for obtaining a certificate of incapacity for work can be both permanent and shifted, which has a direct impact on how this document will be calculated and the allowance for the expectant mother will be calculated.

Disability list

That is why you should not turn a blind eye to the nuances of the calculation and the peculiarities of issuing a disability certificate to young parents who are interested in providing additional financial support. It is necessary to carefully control everything and calculate the possible amount, and if there is a discrepancy between the results, contact the accountant with questions.

The calculation of sick leave has a specific algorithm, which is provided for by the Federal Law.

1. First, the amount of payments (salaries and other income) is determined, for which the accrual of insurance premiums for the social protection fund for the previous year was envisaged.
2. After that, the amount of average daily earnings is calculated to directly determine the allowance. To do this, the amount of payments recorded for the year is divided by the number of days of this period.
3. The amount of the daily allowance is being calculated. To do this, the amount of wages for 1 day must be multiplied by a percentage, which is determined by the insurance experience of the expectant mother or other conditions specified in the Federal Law.
4. Further, in order to calculate the sick leave issued for pregnancy and childbirth in 2016, it is necessary to compare the amount of the daily benefit with the maximum probable amount of this payment. If the calculation turned out to be no more than the maximum amount of the benefit, then the payment is made in this form.
5. Now you can calculate the total amount of sick leave. For this purpose, the maternity benefit of 1 day must be multiplied by the number of calendar days that make up the maternity leave. The duration of labor leave is determined by Articles 6 and 9 of Federal Law No. 255.

An example of calculating payments to a future mother

Consider an example of calculating a sick leave for pregnancy:

• enterprise N provides for the standard taxation regime;
• since December 25, 2012 the company provides Petrova I.E. leave for the period of pregnancy and labor for 140 years (until May 13, 2013 inclusive);
• by position, Petrova's salary is 40,000, and the work experience is 5 years;
• since the employee has an insurance period of more than 6 months, the amount of the pregnancy benefit is calculated based on 100% of her average annual earnings before the date of labor leave;
• however, the amount cannot exceed its maximum value: for 2012-2013 it is 36,564 rubles for one month;
• as can be seen, the amount of payment for the sick leave, which is issued for pregnancy and childbirth, in accordance with the average earnings, significantly exceeds the maximum amount. That is why the calculation will look like this.

1. For the months that are included during maternity leave, the allowance is calculated at the maximum allowable amount.
2. For incomplete months, the amount is calculated in proportion to the number of sick days in these months.
3. Thus, the sick leave payment will amount to 162.791 rubles (34.800 rubles * 4 months + 36.563 * 31 days * 11 + 9 days), where 9 days is the exemption from work due to pregnancy in December 2012.

The process of filling out the sheet

How is this benefit paid?

Benefit payments are made as follows:

• payment for a sick leave issued for pregnancy and childbirth is made on the basis of the average earnings of the future mother for the last 2 worked calendar years;
• the calculation is carried out only for those working days and only for those payments that are considered the income of the employee;
• calculation is not included.

1. periods of temporary disability.
2. Periods of release from work, if they did not provide for the calculation of insurance premiums.

• if a young mother, while on maternity leave, takes a new sick leave, the calculation will be made from the salary that she had several years ago;
• if the insurance period of the employee does not reach 6 months, then the amount of the benefit to the expectant mother will be the minimum monthly wage;
• some regions provide coefficients to earnings by districts. Then the employee receives the amount of the benefit, which should not exceed the minimum wage, including these coefficients;
• sick leave is accrued within 10 days from the date of the request of the insured employee to receive it with a list of necessary documents;
• payment is made together with the next salary;
• sick leave for pregnancy and childbirth is not subject to personal income tax;
• this amount does not provide for the accrual of contributions to the pension fund, compulsory social insurance against unforeseen accidents at work and occupational diseases.

Features of the grant

Consider what the term may be, depending on the specific case:

How is this allowance calculated?

Acting by example

• all accruals are made upon presentation of a disability document, which must be issued to the expectant mother by her gynecologist for a period of 30 weeks of an “interesting situation”;
• in the accounting department of your place of work, you must draw up a written application;
• accruals are made within 10 days from the date of the request for their payment;
• payment is made in the next salary;
• if the expectant mother has not worked for six months, then the sick leave will be calculated in accordance with the minimum wage, which in 2015 was 5965 rubles;
• when calculating, they will take into account the correction factor, which is typical for the territorial district of Russia;
• additional accrual of interest is made for the insurance period;
• You can apply for benefits within 6 months after the end of maternity leave. If the deadline is missed, the benefit is not paid;
• this does not apply to cases where a young mother did not come for payment for good reasons.

1. Unforeseen, emergency (fire, natural disaster).
2. If a young mother is unable to work for a long time due to illness, injury, and the duration of therapy was more than 6 months.
3. Absence in case of change of permanent residence in another area, or change of place of stay.
4. Serious illness or death of a close relative.
5. Other factors that may be recognized by respectful arbitration courts.

Such as:

• accrual in accordance with the certificate of incapacity for work is made from the funds of the social protection fund
• in full;
• the required amount is transferred to the account of the expectant mother or the organization where the woman works;
• The representative of the social security fund will not take into account the costs of the benefit if the basis for the costs are documents that:

1. Issued with errors or issued in violation of the issuance rules.
2. The allowance was assigned in violation of the requirements of the laws of the Russian Federation on social insurance.
3. There are no documents that confirm the costs (sick leave, certificate of earnings from a previous job, birth certificate of a child).

What if the woman refused?

If a woman, being in an “interesting position”, applies to a medical organization on time, but does not want to receive a disability certificate, which is necessary to receive payment for sick leave for labor (for example, a woman is going to continue working at an enterprise throughout the entire period of bearing a child ), then the following happens.

1. Her refusal must be recorded in the medical record.
2. During the second appeal before the onset of childbirth, the sick leave will also be issued for 140 days (or 194 days if more than one child is born), but already from the moment of her initial appeal to the consultation.

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

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

• Maternity leave
• Holiday to care for the child

Maternity leave

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

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

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

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

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

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

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

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

Holiday to care for the child

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

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

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

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

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

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

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

How to calculate maternity payments

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Who pays maternity leave - the employer or the state

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

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

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

The following features are of concern:

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

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

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

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

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

What can an employee do after maternity leave ends?

After this period, the employee has several ways:

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

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

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

Changes in maternity payments in 2017

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

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

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

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

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

According to Federal Law No. 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?

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

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

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

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

• Working pregnant women subject to compulsory health insurance.
• Unemployed pregnant women who must be registered with the employment service in the area of ​​​​residence.
• Women who work as 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 benefits:

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

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

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

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

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

Where should pregnant women submit documents for maternity payments?

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

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

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

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

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

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

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

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

What is the base limit?

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

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

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

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

How to calculate maternity leave in 3 common situations?

Sample calculation of maternity leave in 2017

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

Calculation of the average daily wage:

340 + 480 / 713 = 1,150 rubles

Calculation of the size of maternity:

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

Documents to be submitted to the FSS for calculating maternity IP

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

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

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

• application from IP 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.

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

How to use the maternity and child allowance calculator?

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

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

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

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

The main changes in the calculation of benefits in 2017

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

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

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

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

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

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

Maternity allowance in 2017

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

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

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

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

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

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

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

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

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

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

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

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

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

For December 2016, Maria will receive her regular salary.

Monthly child care allowance: calculation of child allowance in 2017

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

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

Example. An employee goes on maternity leave in 2017.

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

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

The monthly allowance will be:

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

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

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

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

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

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

How to calculate maternity benefit: nuances

The allowance is calculated according to the formula:

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

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

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

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

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

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

How is pregnancy benefit calculated in 2018: examples

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

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

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

How is the maternity benefit calculated from the minimum wage:

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

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

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

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

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

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

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

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