A one-time pregnancy benefit is paid. The maximum amount of maternity payments. Purpose of the maternity allowance

17.10.2019

1. Identity document of the second parent (if any) and confirming his place of residence in the Russian Federation (passport)

2. Documents of registration of the applicant (second parent) at the place of stay or confirming actual residence in Moscow (if necessary)

3. Child's birth certificate

4. Birth certificates of the oldest child (older children)

5. Certificate from the body of the state employment service on the non-receipt of unemployment benefits by the applicant (with the exception of students)

6. Extract from the work book about the last place of work, certified in accordance with the established procedure, and in case of its absence, the request contains information that the applicant (the second parent, if any) did not work anywhere (did not work) and does not work (do not work) ) under an employment contract, does not carry out (does not carry out) activities as an individual entrepreneur, lawyer, notary engaged in private practice, does not apply (does not apply) to other individuals whose professional activities, in accordance with federal laws, are subject to state registration and (or ) licensing

7. If available - a death certificate of the child (children), taking into account the birth of which (s) the benefit is provided

8. Certificate of death of the older child (older children) (to determine the size of the provided public service)

9. Documents confirming the fact of non-receipt of benefits by the second parent (if any), namely one of the following:

1) a certificate from the place of work (service) of the father (mother, both parents) of the child that he (she, they) does not use (do not use) parental leave and they are not provided with childcare benefits at the place of work (if the parents work or carry out other activities);

2) a certificate from the body of social protection of the population at the place of residence in another constituent entity of the Russian Federation that the childcare allowance at the place of residence of the applicant (second parent) was not provided (in the case of applying for the provision of a public service in Moscow at the place of residence or actual residence)

10. A copy of the mother's application, certified at the place of work, service or in the social protection body of the population about the termination of the payment of benefits (in the case when, due to the mother's illness, another family member who actually cares for the child during this period applies for the provision of public services) and a certificate of termination of the payment of the monthly mother's childcare allowance

11. Applicants who were dismissed during maternity leave in connection with the liquidation of organizations additionally submit information on average earnings

12. Applicants who were dismissed during parental leave in connection with the liquidation of organizations additionally submit the following documents:

1) an order on granting parental leave;

2) a certificate of the amount of maternity allowance paid at the place of work and (or) monthly childcare allowance;

13. Applicants who are not subject to compulsory social insurance, additionally submit the following documents:

1) a document of a housing organization confirming the cohabitation of a child on the territory of the Russian Federation with one of the parents or a person replacing him, caring for him, issued by an organization authorized to issue it (if the second parent is a citizen of a foreign state);

2) a document confirming the status of the applicant and (or) second parent (for individuals operating as individual entrepreneurs, lawyers, notaries, other individuals, whose professional activities, in accordance with federal laws, are subject to state registration and (or) licensing;

3) a certificate from the territorial body of the Social Insurance Fund of the Russian Federation on the absence of registration of the applicant and (or) the second parent as an insured and on the non-receipt of public services at the expense of compulsory social insurance funds in case of temporary disability and in connection with maternity (for individuals who carry out activities as individual entrepreneurs, lawyers, notaries, other individuals, whose professional activities, in accordance with federal laws, are subject to state registration and (or) licensing);

4) a certificate from the place of study confirming that the applicant is studying in full-time education - for applicants from among full-time students in educational institutions;

5) a certificate from the place of study on the period of payment and the amount of maternity benefits (for applicants studying full-time at educational institutions);

14. Applicants (other relatives, instead of the mother and (or) the father), actually caring for the child and not subject to compulsory social insurance, additionally submit one of the following documents:

1) death certificate of parents (if any);

2) a court decision that has entered into force on depriving parents of parental rights or recognizing parents as incapacitated (partially capable), missing;

15. A document confirming the rights of the person replacing the parents (guardian, adoptive parent), namely one of the following documents:

1) the decision (extract from the decision) on the establishment of guardianship over the child;

2) a court decision that has entered into legal force on the adoption (adoption) of a child (children) or a certificate of adoption (adoption);

16. A document confirming the fact of the absence of the second parent (if the only parent applies as an applicant), namely one of the following documents:

1) a certificate on the basis for entering information about the father (mother) of the child in the birth certificate;

2) certificate of death of the second parent;

3) certificate of divorce;

4) a court decision that has entered into legal force recognizing the second parent as missing.

Payment of maternity benefits assigned to refugee mothers, Russian citizens, mothers with foreign citizenship living in the territory of the Russian Federation. The main categories of women who are eligible for benefits are:

young mothers with official employment;
women in childbirth recognized as unemployed due to the liquidation or reorganization of the company in which they worked;
pregnant women students studying at stationary departments of vocational schools, institutes, technical schools, universities;
Russian citizens who are in military service under contract, who are on the staff of the Ministry of Internal Affairs or firefighting structures;
mothers who are adoptive parents of children who can be attributed to the above categories.

In the case of a normal course of pregnancy, assistance is charged and paid for, the length 140 days (70 days before the baby is born and the same amount after). If a pregnant woman has complications, then the maternity leave may be increased. up to 156 days (86 - before childbirth and 70 after). In case of birth 2nd and subsequent child, maternity holidays are increasing up to 194 days (84 - before childbirth and 110 after them). The allowance is paid by the employer or social services during maternity holidays.

In a situation where a woman has decided to be on maternity leave until the child reaches 3 years of age, she must refuse to receive assistance for childbirth and write an application for the provision of appropriate payments to her. All questions regarding the purpose of the allowance are regulated.

The amount of maternity allowance in 2019

Government appointed maternity allowance 2019 for several categories of expectant mothers, in the following sizes:

To women in labor, students in an amount equal to their scholarships.
To mothers who are in military service under contract - in the amount of their money allowance.
For women, the company where they were listed - 655.49 rubles for 1 month of sick leave.
Working women in labor - a one-time payment in the amount of their 100% average wage(paid by the employer). In this case, the minimum allowance will be not less than 51,919 rubles(calculated from the minimum wage). The maximum benefit amount is 301,096.6 rubles for 140 days.

Calculation of maternity allowance you can do it yourself using a calculator and a simple calculation method. It consists of several actions:

the total official salary is determined (if there is a "black" salary, then it is not taken into account) for the last 730 days(two years) before the onset of the decree - its value can be found out from the salary certificate from your employer;
the average daily salary is determined - the total salary is divided at 730;
the final amount of the benefit is calculated - the average daily salary is multiplied by the number of days of maternity leave.

The amount of child benefits in 2019

Manual	Size from 01.01.2019 (in rubles)	Size from 01.02.2019 (in rubles)
Maternity for working women (general procedure)	Average daily earnings for each day of maternity leave
Minimum amount of maternity allowance	RUB 51,919 - 140 days of maternity leave
Maximum amount of maternity allowance	301,096.6 - 140 days of maternity leave
Monthly allowance for the unemployed and dismissed due to the liquidation of the organization	628,47	655,49
For mothers, full-time	The amount of the scholarship established in a higher or secondary educational institution
Contract women	The size of the monetary allowance, acting at the place of service
Lump sum early pregnancy	628,47	655,49
Lump-sum allowance for pregnant spouses of conscripts	26539,76	27680,97
Lump-sum payment at the birth of a child	16759,09	17479,73
Lump-sum allowance when transferring a child to a family for upbringing	16759.09 or 128 053.08 if a disabled child, a child over 7 years old, or several children at once, if they are brothers or sisters, was transferred to the family for upbringing	17479.73 or 133559.36 if a disabled child, a child over 7 years old, or several children at once, if they are brothers or sisters, was transferred to the family for upbringing
Maternal capital	453026
Monthly allowance for caring for a child up to 1.5 years old (working mother)	40% of average monthly earnings (billing period 2017 and 2018)
Minimum allowance for caring for a child up to 1.5 years old (for employed people)	4512 - for the first child; 6284.65 - on the second and next	4512 - for the first child; 6554.89 - on the second and next
The minimum allowance for caring for a child up to 1.5 years (for unemployed or with less than six months of experience)	3142.33 - for the first; 6284.65 - on the second and subsequent	3277.45 - for the first child; 6554.89 rubles - for the second and next children
"Putin's" manual	The size of the children's regional subsistence minimum for the 2nd quarter of 2018
Serviceman's monthly childcare allowance	11374,18	11863,27
Monthly survivor's allowance for a soldier's child	2287,65	2386,02
Monthly allowance for a child living in the Chernobyl zone	3241.05 - up to 1.5 years; 6482.10 - from 1.5 to 3 years	3380.42 - up to 1.5 years; 6760.83 - from 1.5 to 3 years
Monthly allowance for a child under 3 years old	Size of one baby PM
Monthly allowance for children under 18 from low-income families	Installed at the regional level

Childcare allowance table from 1 January 2019

The procedure for registration of the allowance

List of required documents

To be credited maternity allowance you will need to submit:

statement;
about disability due to pregnancy or a certificate received at the antenatal clinic, which specifies the actual period of carrying the baby's fetus;
a certificate issued by the Employment Center confirming the status of unemployed;
labor book or an extract made from it, indicating the last job;
a certificate in which the amount of salary from the last places of employment is calculated (if any);
a document confirming the identity of the applicant;
a certificate with bank details - it contains the name of the bank and the account number to which the funds will be transferred;
an identification number;
certificate of the liquidation committee about dismissal from the enterprise, due to the fact that it was liquidated;
a certificate issued by the HOA or the housing office at the place of residence, which must indicate the place of employment or study of the woman, or that she is unemployed.

Basic nuances

There are several important nuances that must be taken into account when calculating pregnancy assistance. These points relate to issues related to the maximum average salary for the year, restrictions on the average daily salary and with the deduction of a certain number of days from a biennial calendar period:

Excluded from the biennium are days on which average earnings have been maintained (for example, sick leave, maternity or childcare vacations) and for which fear has not been accrued. contribution for the FSS (established , 14th article, paragraph 3.1).
The value of the average salary for each of the 2 years taken should not be higher a certain the maximum size (the maximum base for deductions of contributions for the Social Insurance Fund), which is established by law. In 2016, it was fixed at the level 718,000 rubles, in 2017 - 755000 rubles. In 2018, the size is 815,000 rubles. In 2019 - 865,000 rubles. Therefore, at the time of calculating aid, a separate amount will be applied to determine the average salary for each year.
The average daily salary is limited in size and will be separate for each year. It is calculated as follows: the marginal base for the FSS is taken for each year and divided by 730 (the total number of days for both years), and then the two amounts received are summed up.

Example for calculating maternity benefits

Ekaterina Petrova Born in 1990, she has been working as an accountant at Vityaz Alko Group CJSC since 2010. In 2018, being pregnant, the girl consulted a doctor at the antenatal clinic 70 days before birth your child in order to receive a sick leave, which will indicate term pregnancy. Having received a sick leave, the girl brought it to her enterprise and wished to arrange assistance for childbirth. Since the medical certificate indicated that the pregnancy was proceeding normally, it was decided to grant Catherine maternity leave. for 140 days.

To calculate the amount of assistance, the girl's salary for 2017 and 2016 was taken. In 2016, the girl worked in the company 600,000 rubles, and in 2017 - 680,000 rubles... In the period 2016-2017, she did not get sick and did not issue "sick leave".

The average daily salary was calculated as follows: (600,000 + 680,000) / 730 = 1753.42 rubles... The size of the lump sum is as follows: 140 * 1753.42 = 245 479.45 rubles- this amount was paid to the woman at the company's cash desk.

Conclusion

The most important points should be highlighted:

Women of various categories have the right to use childbirth assistance: the unemployed, female students, working people, and contract servicemen.
The standard maternity vacation period is full 140 days(for the first child) and 194 days(for the 2nd and subsequent child).
The minimum amount of maternity allowance for 2019 cannot be less than 51,919 rubles (the size of the minimum wage).
You must apply for benefits no later than 180 days after the birth of your child. Application for accrual after 180th day does not qualify for maternity assistance.
Payment for maternity holidays is carried out immediately for the entire maternity period.
The company should contact the FSS office to reimburse the costs incurred for the payment of maternity assistance.

Most popular questions and answers to them on maternity benefits

Question: My name is Angelina. I had the following situation: my daughter works in a small company. A month ago, she gave birth to a child, but did not apply to receive maternity benefits. And the question arises: is it not too late to apply to the company in order for it to pay my daughter an allowance?

Answer: Angelina, according to Article 12 (paragraph 2) of Law No. 255, a woman in labor has the right to apply for material support for pregnancy for 180 days after the birth took place.

List of laws

Sample applications and forms

You will need the following sample documents.

The exciting 9 months pass by unnoticed, and now the expectant mother begins to engage in pleasant chores - preparing a cozy "nest" for her baby, buying him clothes, diapers and toys.

The joyful expectation of the appearance of a toddler is often accompanied by concern about the financial component of the issue. Therefore, expectant mothers and those women who are just planning to expand their families, seek to obtain the maximum amount of information about what payments for pregnancy and childbirth they are entitled to. Can every pregnant woman count on financial assistance and support from the state? The answer is, unfortunately, in the negative. In addition, the amount of financial assistance will be different in each individual case.

Maternity benefits in 2017

Pregnancy benefits 2017: types of benefits

There are several types of financial assistance in the form of benefits for women in a special situation, which are assigned to expectant mothers in certain cases. What are the benefits for pregnancy?

"Maternity" - the right to receive this type of financial support are women, whose gestational age has "stepped over" 30 weeks (in case of waiting for one toddler). If two or more toddlers have settled in a woman's womb, then she can go on a well-deserved rest from the 28th week.
A one-time allowance, to which future mothers who have applied to the antenatal clinic in advance are entitled (the waiting period for the baby should not exceed 12 weeks at the time of contacting the LCD).
Women in a position whose spouses are doing military service can count on a separate type of payment. This type of support for women is also a lump sum payment for pregnancy.

Payment of maternity benefits 2017: grounds for obtaining material compensation

In the course of processing any type of payment, and pregnancy benefits are no exception, documentary evidence of the existence of grounds for receiving financial assistance is required. What documents for calculating benefits need to be prepared for the expectant mother?

Sick leave.
Application for maternity benefits.
Certificate of income, on the basis of which the calculation of the amount of the benefit will be made.

The FSS makes payments on sick leave for pregnancy, which is calculated individually in each case, within 10 days from the date of receipt of information from the enterprise. In addition, there are other nuances when applying for this financial assistance:

A woman must provide a certificate of incapacity for work to calculate the amount of material assistance no later than 6 months from the day of the end of the sick leave.
One of the most important differences of this type of assistance from other benefits for the baby, which the father of the baby can also issue, is that only a woman can apply for this type of payment.
Material compensation is not provided to a woman in parallel with wages. The expectant mother must choose - either to receive payments for maternity leave, or she does not interrupt her work and generally receives a salary.

Pregnancy: claimants for payments and benefits 2017

Many women in a position mistakenly believe that only the fact of having a baby in the womb gives the right to financial benefits from the state. This opinion is wrong. Financial support can be counted on:

Employed women. The amount of assistance is 100% of the average income in the 24 months preceding the onset of the decree. If, at the same time, the expectant mother was a part-time job at several enterprises, each of the organizations is obliged to calculate maternity benefits for the working employee.
Those dismissed before the onset of the decree, but who managed to register as unemployed during this period.
Female students studying in full-time (full-time) form of study. On a budgetary or contractual basis, the training takes place does not matter. The financial support is calculated based on the amount of the scholarship. To calculate the aid you owe, you should contact the dean's office.
Pregnancy payments to non-working women are also made, although this statement is not true for everyone. Only those unemployed women who were deprived of their jobs as a result of the liquidation of the organization can apply for payments.
Women who have applied for an individual entrepreneur. The amount of financial compensation will be affected by the amount of deductions that were made to the FSS.
Female military personnel on a contract basis. To calculate financial assistance, in this case, the amount of its financial allowance is taken as the basis.
Spouses of conscripts.

In addition, if a woman belongs to one of the categories from the list above, and plans to adopt a baby under three months old, she can also apply for state assistance.

One-Time Financial Assistance: Payments for Registration in Early Pregnancy 2017

If a pregnant woman applied to the LCD with the intention of registering in the first weeks (up to the 12th) of an “interesting situation”, she is entitled to an additional payment. The amount is issued once, its size is 581.73 rubles. This type of assistance is assigned simultaneously with the accrual of sick leave payments for pregnancy ("maternity"), but no later than 10 days after the submission of the document from the LCD. The allowance does not exclude other charges due to a woman, but it has a number of features that an expectant mother should know about.

Applying for maternity benefits and benefits 2017

In general, a woman in a position to receive “maternity” financial support should contact her employer. The exceptions are the following situations:

If, within six months after the end of the period of the certificate of incapacity for work, issued in connection with the expectation of a baby and his birth, the woman did not apply to the employer for the due payment, she should go to the FSS. And then the fund will decide whether there was a valid reason for the pass and whether it is worthwhile to accrue state aid.
The woman is registered as an individual entrepreneur. In this case, she needs to immediately contact the insurance fund. In this situation, the FSS calculates the pregnancy benefit.
If, when a woman turns to an organization, the latter has ceased to exist or has an insufficient amount of finance in her accounts, the mother must also go to the FSS.

List of documents for obtaining state compensation

A woman who registered for pregnancy earlier than 12 weeks is entitled to payment not only on the "maternity" sick leave, but also a one-time fixed amount. To register the latter, you will need:

A document from the LCD (certificate) confirming that the pregnant woman is observed earlier than 12 weeks of waiting for the baby.
Application for payment of maternity benefits.
Identity document (passport).

Calculation of pregnancy benefits in 2017

Material assistance in connection with the expectation of a crumb and its subsequent birth is paid in one-time, in full amount for the entire period under the certificate of incapacity for work.

Sick leave period

How many days of rest is a mother entitled to in connection with the upcoming appearance of the baby in the world?

70 + 70. A total of 140 days is due to a mother who is expecting the birth of one baby.
70 + 86. A total of 156 days of "leave" is received by a woman if she gave birth to one toddler, but the birth was pathological (cesarean section).
84 + 110. A total of 194 days of sick leave should be paid for a woman expecting two or more crumbs.

Upper and lower limit for financial assistance

To determine the amount of due payments, an important role is played by the woman's work experience preceding the decree.

If the expectant mother has worked for less than six months at this point, then the payment of financial assistance is made on the basis of the minimum wage - the minimum wage rate. Until June 30, 2017, its value is 7,500 rubles, so the amount of the minimum benefit during this period will be equal to
7500 * 24/730 * 140 = 34520,00 rub.

From July 1, 2017, it is planned to increase the minimum wage to 7800 rubles. If this happens, the woman can count on 35901, 37 rubles of material assistance.

The upper limit of the allowance has also been determined. To calculate it, I use data from 2015 and 2016.

The maximum amount of payment 2017 = (718000 + 680000) / 730 = 1901.37 * 140 (days of incapacity for work) = 266191.80 rubles in case of natural birth of one baby.

If the delivery was pathological, the maximum amount of payment for pregnancy will be 353,654.82 rubles. When two or more toddlers are born, the amount of material assistance is determined at the rate of 368,865.78 rubles.

Rules for calculating the amount of benefits

Material compensation for a woman's pregnancy and the birth of a baby does not have a clearly defined value. Several factors affect its size:

The amount of a woman's insurance experience.
Cumulative income for 2 years that lasted until the start of the decree.
Labor regime.

As you can see, the timing of registration for pregnancy does not affect maternity payments. When calculating the amount of state aid for a certificate of incapacity for work, the following formula is used:

C (sum of benefits) = D (average daily earnings) * K (number of "sick" days - 140, 156 or 194), while the following algorithm is used to determine the average daily income:

D = M (monthly income) * 24/730
When determining the amount of total monthly income, all types of payments from which taxes are withheld are used. Tax on benefits received (personal income tax) is not withheld.

Thus, it is easy to see that the majority of expectant mothers are eligible for state financial assistance. In order to meet the deadlines for the payment of financial support for pregnancy and childbirth, provide documents in a timely manner to calculate the compensation due to you.

The state pays several types of benefits to women in the event of pregnancy and childbirth. Since February 1, 2018, the amount of benefits established in 2017 has been indexed. In addition, since January 1, 2018, the minimum wage has been changed, now it is 9,489 rubles. In the article, we present the standard calculation of the allowance and complex cases. Benefit calculator is attached.

To begin with - a little theory on how to issue and calculate maternity (pregnancy and childbirth allowance), abbreviated as a BBR manual.

Who do we pay maternity benefits to?

The following categories can count on benefits:

working,
unemployed (dismissed in connection with the liquidation of organizations within 12 months preceding the day they were declared unemployed),
full-time students,
undergoing military service under contract,
adopting a child and related to the above categories

Note: if the employee is a part-time employee and has worked for the same employers for the previous two years, then both employers pay her maternity allowance in 2018.

The maternity allowance is paid at the place of work, service or other activity. Women who were dismissed in connection with the liquidation of an organization are paid benefits by the social security authorities at their place of residence (place of actual stay or actual residence).

How to apply for a pregnancy benefit?

Term of payment of maternity benefits

The maternity allowance is paid for the entire period of maternity leave: 140 calendar days (70 before and 70 after). In the case of multiple pregnancies and the birth of two or more children - 84 and 110. In the case of complicated childbirth - 70 and 86 (part 1 of article 10 of Law No. 255-FZ).

The allowance is paid in advance for the entire period of incapacity for work indicated on the certificate of incapacity for work. The current legislation does not provide for partial payment of benefits or payment first of the prenatal and then the postnatal period.

For accountants and chief accountants on OSNO and STS. All the requirements of the professional standard "Accountant" are taken into account.

Sick leave payment for pregnancy and term of treatment

Having received from a woman an application for the appointment and payment of benefits and a certificate of incapacity for work due to pregnancy, the employer is obliged to pay the benefit within 10 calendar days.

From the first calendar day, the benefit is paid at the expense of the budget of the Social Insurance Fund of the Russian Federation. The employer does not bear the costs of paying the benefits. The circulation period is no later than 6 months from the date of the end of the maternity leave.

If maternity leave is not issued, there are no grounds for paying benefits. The allowance is paid in the amount of 100%, regardless of the length of service.

Documents - the basis for calculating the pregnancy benefit:

a certificate of incapacity for work of the established form (the issuance procedure was approved by Order of the MSZR of Russia dated June 29, 2011 No. 624n);
certificate (certificates) on the amount of earnings from which the allowance should be calculated from other places or a copy thereof (the form was approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n);
application for the appointment of benefits (when contacting your HR department or accounting department, colleagues will help with the application form).

It is important not to miss the deadline for submitting documents when applying for maternity benefits - this is six months from the date of the end of the maternity leave.

The amount of child benefits in 2018

early pregnancy registration allowance (up to 12 weeks) - RUB 628.47,
lump-sum allowance for the birth of a child - 16,759.09 rubles,
maternity allowance (maternity) maximum:

282 106.70 - in the general case for 140 days of sick leave;
314 347.47 - with complicated childbirth (156 days of maternity leave);
390,919.29 - for multiple pregnancies (194 days).

minimum (according to the minimum wage):

43 615.65 - in the usual case for 140 days of the certificate of incapacity for work;
48,600.30 - with complicated childbirth (156 sick days);
60 438.83 - with multiple pregnancy (194 days of maternity leave)

childcare allowance for a child up to 1.5 years old ( maximum for workers) - 24 536, 55 rubles.

New child benefits for 2018

From January 1, 2018, families will be paid new monthly allowance until 1.5 years of age at the birth of the first child in the amount ofregional living wage, as well as a similar monthly payment from funds maternity capital for the second child. Both payments includenew law on child benefits in 2018, which was signed by the President on December 28, 2017 (law No. 418-FZ).

But these payments will not affect all families, but only those who meet three conditions:

The child must (be adopted) be born after January 1, 2018,
Is a citizen of the Russian Federation,
The average per capita family income does not exceed 1.5 times the subsistence minimum of the working-age population of the corresponding constituent entity of the Russian Federation for the 2nd quarter of 2017. For example, for the Kirov region it is 15,238.5 rubles.

Online calculator for maternity in 2018

How to calculate your maternity allowance

All the features of calculating benefits for temporary disability and in connection with motherhood are reflected in the Regulation approved by the Government of the Russian Federation of June 15, 2007 No. 375 "On the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth ....".

We will calculate maternity benefits based on average earnings.

Payments to be included in the calculation

When calculating benefits for temporary disability, for pregnancy and childbirth, for caring for a child up to one and a half years in 2018, payments for 2017 in the amount of 755,000 rubles can be included in the calculation of average earnings, and for 2016 - in the amount of 718,000 rubles ... (with in accordance with clause 2 of article 14 of Law No. 255-FZ).

Settlement period

The calculation period for calculating benefits for temporary disability, benefits for pregnancy and childbirth, benefits for caring for a child up to one and a half years will be the two preceding years of the occurrence of the insured event. For example, if an employee got sick or went on maternity leave in 2018, then the billing period will be the period from January 01, 2016 to December 31, 2017.

Replacing periods

If in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the specified years, the insured person was on maternity leave and (or) parental leave, then the corresponding calendar years (calendar year) upon application the insured person may be replaced for the purpose of calculating the average earnings in the preceding calendar years (calendar year), provided that this would increase the benefit.

Note that you can replace the years or year with any previous years.

Accountant's actions when calculating maternity benefits

Step 1: Determine the amount of payments for the two years preceding the year the benefit was accrued.

Action 2: determine the average daily earnings. To do this, divide the amount of earnings for two years by the number of calendar days in the billing period, if the period has been fully worked out (in 2018, it should be divided by 366 + 365 = 731). Or minus the days that should be excluded by law. Compare the average daily earnings with the minimum and maximum size.

The billing period can consist of 730 calendar days (if the billing period consists of 2014 and 2015), as well as 732 calendar days (if the billing period is 2012 and 2016) Letter of the Federal Security Service of the Russian Federation dated 03.03.2017 No. 02-08-01 / 22-04-1049hp

An example of calculating maternity benefits

Petrova Valentina goes on maternity leave from June 10, 2018 for 140 calendar days. In 2016, the said employee was on parental leave for the first child from January 1 to September 30. In October 2016, Petrova did not work - she was on study leave and unpaid leave. Started work on November 01, 2016.

For the period from November 1 to December 31, 2016, she received a salary in the amount of 84,000 rubles.

salary - 781,000 rubles;

vacation pay - 34,000 rubles.

In total for 2017 - 815,000 rubles.

Petrova Valentina did not provide an application for the replacement of 2016. Accordingly, the billing period includes 2016 and 2017.

Let's determine the amount of the maternity benefit.

Solution

Determine the billing period

366 - 273 + 365 = 458 days

Please note that in 2016, the days of study leave and unpaid leave are not excluded from the billing period. Only the parental leave period was excluded.

We determine the payments that should be included in the calculation

84,000 + 755,000 = 839,000 rubles.

Please note that in 2017 we will take into account only 755,000 rubles. - the size of the maximum base for calculating insurance premiums.

Determine the average daily earnings

839,000 / 458 = 1,831.88 rubles.

Determine the size of the maternity allowance.

1,751.09 x 140 = 256,463.2 rubles.

Calculation of benefits based on the minimum wage

If:

the pregnant employee had no earnings in the billing period;
or the average earnings calculated for this period, calculated for a full calendar year, is below the minimum wage,

then the average earnings, on the basis of which benefits are calculated, are taken to be equal to the minimum wage (the federal minimum wage from January 01, 2018 is 9,489 rubles).

When calculating, you should apply the federal minimum wage ( Clause 1.1 of Art. 14 of Law No. 255-FZ).

If the insured person on the date of occurrence of the insured event works on a part-time basis (part-time work week, part-time work day), the average earnings, on the basis of which the benefits are calculated, in these cases, is determined in proportion to the working time of the insured person. Also, if the calculation is based on the minimum wage, you should still apply the regional coefficient.

The allowance is calculated from the minimum wage even if this is the woman's first job and she goes on maternity leave without having worked six months.

In all cases, the monthly childcare allowance cannot be less than the minimum monthly childcare allowance established by the Federal Law "On State Benefits to Citizens with Children" dated 05.19.95, No. 81-FZ.

Calculation of the allowance for the care of a child under 1.5 years old

If, when calculating benefits for temporary disability from the billing period, no periods are excluded, then when calculating child benefits, the following should be excluded from the billing period:

periods of temporary disability;
periods of maternity leave, as well as childcare;
periods of release of the employee from work with full or partial retention of wages, for which insurance premiums were not charged.

Are not excluded additional paid days off for the care of disabled children.

If the billing period has been fully worked out, then the calculation should include the real number of days in the years of the billing period. For example, when calculating child benefits in 2018 with a fully worked out settlement period, 731 days should be included in the calculation: 366 days in 2016 and 365 days in 2017.

The actions of the accountant when calculating the allowance for the care of a child up to one and a half years

Step 1: Determine the amount of payments for the two years preceding the year the benefit was accrued.

Action 2: determine the average daily earnings in the same way as determining the average daily earnings for calculating the maternity benefit.

Step 3: compare the average daily earnings with the minimum and maximum size.

Step 4: multiply the average daily earnings by 30.4 days.

An example of calculating the allowance for caring for a child up to one and a half years

Immediately after the maternity leave, the employee provided the necessary documents for the appointment of her childcare allowance for up to one and a half years.

Let us determine the size of the allowance for caring for a child up to one and a half years, based on the average daily earnings in the amount of 1,549.23 rubles.

Solution

The allowance will be:

1,549.23 x 30.4 x 40% = 18,838.64 rubles.

Please note that it is imperative to compare the amount of the calculated benefit with the amount of the benefit calculated from the maximum (based on the marginal base for calculating insurance premiums) and minimum values (based on the minimum wage).

An example of the calculation of the allowance, when the employee was on parental leave during the billing period and worked part-time

Engineer N.V. Bulkina has been working at Krug LLC since 2008.

On January 1, 2017, she went on maternity leave, and from May 21, 2017 on parental leave up to one and a half years. Bulkina from October 01, 2017 went to work for a part-time work week. And from February 1, 2018, she again goes on parental leave (continues from May 21, 2017).

In this case, the childcare allowance will have to be calculated based on the new billing period. Since the case arises already in 2018. Accordingly, we will include 2016 and 2017 in the calculation.

What should be excluded from the calculation:

the time of maternity leave, from January 01, 2017 to May 20, 2017, which fell on 2017,
time for caring for a child up to one and a half years from May 21 to December 31, 2017, regardless of the fact that Bulkina worked part-time from October 01, 2017 to December 31, 2017.

BUT! Salaries for the period from October 01, 2017 to December 31, 2017 should not be excluded, since insurance premiums were charged on it!

On the online course “Salary. Average earnings "- you will learn how to correctly calculate the average earnings in all possible situations, including when paying benefits.

(or, as it is often called, "maternity") is one of the types of insurance coverage for compulsory social insurance. We will figure out to whom and in what amount the maternity payment is due, what is the duration and features of its receipt.

Payment of maternity benefits

It is important to understand that only women can count on maternity benefits (as opposed to childcare benefits). All categories of recipients of maternity benefits in 2019 are listed in No. 81-FZ dated 19.05.1995 "On State Benefits to Citizens with Children." These include women:

working

unemployed (dismissed in connection with the liquidation of organizations within 12 months preceding the day they were declared unemployed)

full-time students

under contract military service

adopting a child and related to the above categories

If a woman is simultaneously entitled to childcare allowance and maternity allowance, she can only choose one of these benefits.

Note: the maternity allowance in 2019 is paid only for the period of the leave of the same name. This means that if a woman does not use the right to the specified leave and continues to work (and, accordingly, receive wages), then she is not entitled to benefits. The employer in this situation is not entitled to provide a woman with two types of payments at once: both a salary and an allowance. Consequently, wages will be paid for the days of work. As soon as the woman decides to exercise the right to maternity leave and it is issued, the payment of wages will stop and the employer will calculate the allowance.

Maternity allowance paid at the place of work, service or other activity. Women who were dismissed in connection with the liquidation of an organization are paid benefits by the social security authorities at their place of residence (place of actual stay or actual residence).

Note: if the employee is a part-time employee and has worked for the same employers in the previous two years, then both employers pay her maternity allowance in 2019.

Maternity allowance paid.

Documents for receiving maternity benefits

The list of required documents is given in No. 255-FZ dated December 29, 2006 "On compulsory social insurance in case of temporary disability and in connection with motherhood." You will need:

application for the appointment of benefits (drawn up in a free form)

Maternity allowance paid to the insured woman in total for the entire vacation period.

The amount of the maternity allowance

The amount of maternity payments depends on the status of the recipient:

Working women receive benefits equal to 100% of average earnings

Dismissed in connection with the liquidation of the organization - in the amount of 300 rubles

Female students - in the amount of a scholarship

Contract servicemen - in the amount of monetary allowance

If the experience of the insured woman is less than six months, she can count on an allowance in the amount of no higher than the minimum wage (from January 1, 2019 - 11,280 rubles)

Calculation of maternity allowance

Since 2013, women are not given the right to choose the procedure for calculating benefits

Maternity allowance calculated on the basis of average earnings and does not depend on the length of service of the employee (as opposed to temporary disability benefits). For convenience, the calculation of the allowance can be presented in the form of the following diagram:

Maternity allowance 2019
equals

income for 2 calendar years
(previous year of the decree)
divide by
number of days in this period
multiply by
number of days of decree

Now about the nuances.

At first, the average earnings for each of the two calendar years must not exceed a certain maximum. This maximum is set - the maximum value of the base for calculating insurance contributions to the Social Insurance Fund for the corresponding year. In 2017, this amount was 755,000 rubles, in 2018 - 815,000 rubles. That is, when calculating for each year, you need to use the amount that is less.

Secondly, the value of the average daily earnings (that is, the quotient from dividing income for two years by the number of days) is now legislatively. The permissible maximum is determined as follows: we take the maximum bases for calculating contributions to the FSS for the two years preceding the decree, add up and divide the resulting amount by 730.

Thirdly, from the total number of calendar days in a biennium, the following should be excluded:

Periods of temporary disability, maternity leave, parental leave

The period of the employee's release from work with full or partial retention of wages, if insurance premiums were NOT accrued on the retained wages for this period

Fourth, if during the two years preceding the decree, the employee took maternity or childcare leave, then these periods, as we see, will be excluded from the calculations. However, the woman in this case is entitled to such periods (one year or both) of the previous year (two years), so that this would lead to an increase in the amount of maternity payments.