Minimum benefit amount. What is the minimum maternity benefit, bir, sick leave

Child care benefit up to 1.5 years in 2020 paid to persons who care for a child during the leave of the same name.

Please note that leave is provided until the child reaches three years of age, and benefits are paid only up to one and a half years.

Who is paid child care benefits up to 1.5 years of age?

Unlike the maternity benefit, which is paid only to the mother of the child, in 2020 other relatives can also receive a childcare benefit for up to 1.5 years: father, grandmother, etc., the main thing is that they actually care for the child and are therefore deprived of the opportunity to receive wages or other income. If the baby is cared for by two or more relatives, at their choice.

Amount of benefit for child care up to 1.5 years

By general rule,amount of child care benefit is . In some cases, payment is made in .

From January 1, 2020 minimum amount of care allowance for the first child is 4,852 rubles, from February 1, 2020 for the second and subsequent children - 6,751 rubles 54 kopecks, from January 1, 2020 maximum size care benefits - 27,984 rubles 66 kopecks. The following are entitled to benefits in the specified amount:

    mothers dismissed during pregnancy due to the liquidation of the organization

    mothers, fathers, guardians, full-time students

    relatives caring for a child in the event of deprivation of parental rights to the mother and (or) father

Calculation of child care benefits up to 1.5 years

For convenience, we present the calculation algorithm child care benefits in 2020 in the form of a diagram:

Child care allowance

equals
average earnings for the two previous calendar years (must not exceed for each year the maximum base for calculating insurance contributions to the Social Insurance Fund: in 2018 - 815,000 rubles, in 2019 - 865,000 rubles, that is, for calculations we choose an amount that is less)
divide
by the number of calendar days in the same period (excluding periods of temporary disability, maternity and child care leave, the period of release from work with retention of salary). We get the average daily earnings, which cannot be more than the control value (= the sum of the limit values ​​(see above) divided by 730)
multiply
by 30.4
multiply
by 40%

Payment terms for child care benefits up to 1.5 years

You can apply for child care benefits in 2020 no later than the day the child reaches the age of one and a half years.

Note: Regardless of the date of application, the benefit in 2020 will be from the date of provision of parental leave until the child reaches the age of 1.5 years.

The minimum amount of benefit for child care up to 1.5 years old in 2018 changed from May 1. Now it cannot be less than the benefit calculated based on the minimum wage. When determining the maximum benefit amount, take into account the recommendations of the Ministry of Labor of the Russian Federation.

Check whether compliance minimum limit This monthly payment falls at the stage of calculating the final benefit amount. Until this moment, the accountant acts according to the following algorithm.

Step 1. Checks whether the employee is entitled to benefits.

Receive monthly payment There can only be one person who actually cares for the child: one of the parents, another relative (grandparent), guardian. Read about the persons who are not entitled to benefits in the table.

Table. Child care benefit up to 1.5 years in 2018

Who doesn't receive benefits Explanation
Executors under GP agreements, authors Remunerations to performers and authors are not subject to mandatory social contributions
Citizens of countries not participating in the EAEU temporarily staying in Russia Benefits are only due foreign citizens from EAEU member countries
Russians or citizens of EAEU member countries who applied for benefits late If an individual wants to apply for benefits after the child has reached the age of 2 years, he needs to contact his social insurance fund branch

Step 2. Prepares documents for vacation and benefits.

To qualify for benefits, an employee must submit a written application in any form accompanied by a copy of his birth certificate.

Depending on the specific situation, the application may be accompanied by:

  • copies of birth certificates of other children;
  • certificate of earnings from previous place of work;
  • certificate of non-receipt of benefits from the second parent’s employer, etc.

Step 3. Specifies two accounting years.

Typically the two years preceding the leave year are used. However, if during this time the employee did not receive payments subject to social contributions, then in order for the benefit to be larger, the calculation is carried out for other years preceding the year of maternity leave.

Example 1
The accountant of Symbol LLC did not work in 2016 and 2017 due to child care. In 2018, she was again on maternity leave and is now taking leave to care for her third child.
When calculating, the accountant replaced the period 2016-2017 with 2014-2015.

To replace the years in the calculation, the employee writes a written statement in free form:

Attached files

  • Application form for parental leave and benefits.doc
  • Sample application for parental leave and benefits.doc
  • Application form for changing years in the billing period.doc
  • Sample application for changing years in the billing period.doc
  • Form of certificate of non-receipt of benefits.doc
  • Sample certificate of non-receipt of benefits.doc
  • Form of order for assignment of benefits.doc
  • Sample order for granting benefits.doc

Maternity benefit is a type financial assistance paid to women for the entire period of maternity leave from the Fund social insurance(FSS). This type of benefit is also popularly called “maternity benefits”.

Who will receive the payment and under what conditions?

The list of those who can count on state support when going on maternity leave includes:

  • working women;
  • those who recently lost their jobs due to corporate bankruptcy;
  • full-time students of universities, technical schools, colleges;
  • women contract employees in military structures;
  • adoptive parents belonging to one of the above groups.

Maternity benefit (M&B) is guaranteed only to women. Neither the spouse nor other family members can count on corresponding payments. If the pregnant woman continues to work, then the benefit is not paid, since the woman still receives a salary. If a woman simultaneously has the right to benefits for labor and child care, then she must choose one or the other.


Who pays?

Payments to pregnant working women at their place of work are paid by the employer, who reimburses the funds from the Social Insurance Fund. If a woman was fired due to the cessation of the enterprise’s activities, then an application and sick leave are submitted to the social security authorities. There are often cases when the employer delays the payment of funds, then you can contact the Labor Inspectorate or, if there is a delay of 2 months or more, the Prosecutor's Office.

Appointment procedure and terms of receipt

  1. At the place of work. The employer undertakes to schedule the payment of the B&R benefit within 10 days from the date of submission necessary documents. The full amount of benefits for all months of vacation is given to the employee with the next salary. If an employee has been working recently and has not provided a certificate on time about the amount of earnings for the last two years from her previous place of work, then the amount of payment is assigned in accordance with the data available to the employer. After the insured person provides the relevant certificate, the benefit must be recalculated. The amount of maternity benefits that was excessively accrued to an employee cannot be recovered. The exception is counting error or provision by the benefit recipient of knowingly false information.
  2. At the place of study. For students full-time training, you must contact the accounting department of the educational institution. Funds can be transferred in the same way as a scholarship from the budget allocated to the educational institution.
  3. In social protection authorities. Funds are transferred through a bank or carried out by postal order until the 26th of the next month. The source of money is the Social Insurance Fund.
  4. When contacting the FSS directly. The payment is made directly through the Social Insurance Fund as part of the “Direct Payments” project and does not require the mediation of the employer.

Amount of maternity benefit

The amount of maternity payments depends on the social status of the pregnant woman:

  • employed women receive 100% payment of average monthly earnings (the amount before tax is taken into account);
  • Full-time students receive 100% of the scholarship amount;
  • female military personnel serving under contract can count on the entire amount equal to the size monetary allowance multiplied by the number of months of vacation;
  • if a pregnant woman’s work experience is less than six months, then for each month she will receive an allowance equal to the minimum wage;
  • women dismissed due to liquidation of the organization or termination of individual entrepreneurs receive for each month of vacation - the amount of 628.47 rubles, which from February 2019 will be 655.49 rubles.

Maternity payments are calculated using the following formula:

Income for the previous 2 years excluding tax deductions÷ 731 or 730 (number of days in the specified period) × number of days maternity leave.

In 2019, the size of the minimum and maximum maternity benefits increased due to inflation calculated by Rosstat. Indexation of the B&R benefit and other payments is carried out in accordance with inflation based on the results of 2018. Rosstat determined inflation at 3.5%, which corresponds to an increasing indexation coefficient of 1.035, but later changed this coefficient to 1.043, since the actual inflation was 4.3%.

In connection with the indexation of benefits, two more indicators have changed that affect the amount of payment:

  1. Minimum wage increased to 11,280 rubles, which is 117 rubles. more than since May 1, 2018.
  2. Limit base for calculating insurance premiums for the past two years is 815,000 rubles and 755,000 rubles.

Average earnings employee should not exceed established minimum and maximum. Let's look at the current figures from the table of maximum and minimum payments after indexation.

Minimum benefit, due to women employed (calculated based on the minimum wage for all days of the period of temporary disability).

  • RUB 51,918.90 – with sick leave 140 days;
  • RUB 57,852.49 – with an additional 16 days of vacation, 156 days of maternity leave;
  • 71,944.76 – for 194 days of maternity leave.

Maximum benefit amount, due to working women.

  • 301,095.89 – for 140 days of maternity leave;
  • 335,506.85 – if the vacation is 156 days;
  • 417,232.88 – with maternity leave of 194 days.

Maximum and minimum values may change if there are laws in the region regional coefficients, which increase the payout. These amounts can only be received by those who have become entitled to the corresponding amount after February 1, 2019. Benefits that have already been calculated are not subject to indexation.

It is necessary to take into account some features of the accrual of funds.

  1. When calculating the average monthly income, periods of illness, maternity leave, and parental leave are not taken into account.
  2. The periods when the employee was released from work, while the salary was retained in full or in part, are also not taken into account.
  3. If the employee has been on maternity or parental leave for the past two years, then these dates will be excluded from the overall calculation. But a woman has the right to replace the time when there was no salary with the previous year or two years. This is allowed if the woman receives a large amount.

Benefit calculation example

Let's consider a possible example of calculating benefits for Birth and Labor using the example of complicated childbirth, for which 156 days of leave are due. Let us assume that during the previous two years there was no period of incapacity for work. Let’s assume that the salary in 2017 was 450,000 rubles, and in 2018, the funds received amounted to 522,000 rubles. The number of calendar days for two years, as mentioned above, is 730 days.

From here we begin calculating the benefit: (450,000 + 522,000)/730 × 156 = 207,715.07 rubles.

This amount will be paid to the employee in a lump sum with her next salary after acceptance of documents and calculation. Maternity benefits are free of taxes and fees, so the woman will receive everything cash straightaway.

Read also:

Required documents

To receive maternity benefits, the expectant mother must provide the employer with a small package of documents:

  • certificate of incapacity for work;
  • application for grant lump sum benefit according to B&R (it is drawn up in free form or according to a sample issued by the HR department);
  • for women who have worked for less than two years in this organization, an additional certificate can be provided with the amount of earnings for the last two years from the previous place of employment or from the enterprise where the woman works part-time.

In 2019, a package of documents can be sent to the employer by mail, then certified copies or in electronic form are attached to the letter.

For the unemployed, maternity leave will be issued based on the provision of the following documents:

  • application for appropriate payment;
  • salary certificate from the place of work or an application for a request for information about the amount wages;
  • certificate of incapacity for work from the antenatal clinic, signed by an obstetrician-gynecologist.

Sick leave

Payment of benefits under the BiR is made on the basis of the sick leave certificate issued to the pregnant woman. It is received at the antenatal clinic where the pregnant woman is observed. The document specifies the exact number of days of maternity leave, and sick leave is issued on a certain day. The table will help you figure out when a woman can go on vacation.

The nature of pregnancy and childbirthNumber of days until birthNumber of days after birthThe entire period of maternity leave
Uncomplicated birth, pregnancy proceeds calmly70 70 140
Normal pregnancy, complications in the postpartum period70 86 (16 additional days)156
Childbirth occurred at 22–30 obstetric weeks- 156 156
Multiple pregnancy84 110 194
Multiple pregnancy (determined during childbirth)70 124 194

In addition to obstetricians and gynecologists in antenatal clinics sick leave can be filled out and signed by general practitioners (family doctors) or paramedics. If a woman at 30 weeks pregnant refuses to receive this document due to her unwillingness to leave workplace and go on maternity leave, then when the pregnant woman applies again, a certificate of incapacity for work is issued in general procedure. The countdown of the days set by the state still starts at 30 weeks.

The sick leave form for BiR is identical to the one issued for general diseases, but there are some features of filling out:

  1. In the “Cause of disability” field, code 05 is indicated.
  2. In the “Exemption from work” section, in the “From what date” column, the start date of maternity leave is entered. The column “By what date” counts the day when a woman can start work or write an application for leave to care for a newborn.
  3. When applying to an antenatal clinic for registration during pregnancy up to 12 weeks, the appropriate mark must be indicated.
  4. The employer does not need to fill out the employee's TIN (the field should be left blank).
  5. The line “Benefit amount” remains blank, since the funds are accrued by the Social Insurance Fund.
  6. All other points are filled out in the same way as for other certificates of incapacity for work.

Important! In the column “Registration in early dates pregnancy (up to 12 weeks)” there should be a mark on the word “yes”. This is necessary so that the woman receives lump sum payment. The obstetrician-gynecologist will issue a special certificate confirming your right to receive funds. It will need to be presented to the employer or the Social Insurance Fund.

The main document is issued, including to women going from maternity leave to maternity leave. For adoptive parents of children under three months of age, maternity leave is also provided for a period of up to 70 days; the paper is issued from the moment of actual adoption. But the 70-day countdown begins from the day the baby is born. If parents adopt two or more babies, then the duration of maternity leave increases and becomes, as in a multiple pregnancy, 110 days.

Only citizens who are officially unemployed and have received this status in accordance with Law No. 1032-1 of April 19, 1991 “On Employment” are entitled to receive unemployment benefits.

In 2019, only:

  • able-bodied citizens;
  • who have reached the age of 16;
  • who are not pensioners or full-time students;
  • not engaged entrepreneurial activity;
  • those who do not hold the position of founders of enterprises and firms;
  • sentenced to correctional labor or imprisonment.

The amount of the benefit depends on the average earnings of the unemployed over the last 3 months at the last place of work. Average earnings are determined based on the data presented in the certificate from the last place of work. Law No. 1032-1 establishes the maximum and minimum amount of unemployment benefits. It is equal to 4900 and 850 rubles, respectively. It can be adjusted by the regional coefficient, which is set by regional authorities depending on the standard of living and the minimum wage in the region.

Moscow has the highest unemployment benefits, since here the Moscow Government makes additional payments. Regional authorities “add” another 850 rubles to the minimum and maximum benefits. In addition, the unemployed are compensated fare in the amount of 1190 rubles. Thus, the minimum and maximum unemployment benefits in Moscow are 2,890 and 6,940 rubles, respectively.

The following citizens receive the minimum unemployment benefit:

  • first job seekers;
  • those who worked at their last job for less than 26 weeks;
  • those wishing to find a job after a long break (more than 1 year);
  • dismissed from their last place of work “under article”;
  • those who left the place of study where they were sent by the Employment Center without permission and without good reason.

The applicant receives unemployed status on the 11th day from the date of submission of all documents. In the first 10 days, employees of the Employment Center offer him all available vacancies that suit his qualifications.

If the applicant has an “unpopular” specialty, he will be offered training or retraining. If within 10 days he does not find a suitable job or place of study, then on the 11th day he will receive the status of unemployed and will receive unemployment benefits from that day.

Unemployment benefits in 2018 in the Moscow region

The amount of unemployment benefits in the Moscow region is approximately the same as in Moscow. The standard of living in the Moscow region is as high as in Moscow. Therefore, the maximum and minimum unemployment benefits here are the same as in Moscow.

The Moscow government pays its unemployed 850 rubles in addition to the maximum and minimum allowance. The authorities of the Moscow region do not make such additional payments. Therefore, the unemployed in the Moscow region receive 4,900 and 850 rubles, respectively. Unemployment benefits depend on the average earnings of the unemployed over the last 3 months. In the first 3 months in unemployed status, the applicant will receive 75% of his average earnings, in the next 4 months - 60%, and then - 45%.

The benefit is accrued and paid only for 12 months over a period of 1.5 years. If an unemployed person was unable to find a job within a year through no fault of his own, the benefit will be paid for another 1 year. Its size will be equal to the minimum benefit in the region. To maintain your unemployed status and continue to receive benefits, you must re-register every 2 weeks at the Employment Center at your place of residence. Otherwise, payment of benefits may be suspended.

Where to contact

To begin receiving unemployment benefits, you must do the following:

  • visit the Employment Center at your place of permanent registration;
  • prepare Required documents. Their full list will be issued by a specialist from the Employment Center;
  • fill out the appropriate application;
  • start receiving benefits.

Such actions are called registering an unemployed citizen with the Employment Center. This can be done by those citizens who have already reached the age of 16, and who do not have a permanent job, and are not engaged in entrepreneurial or other income-generating activities.

It is worth understanding that the main goal of the Employment Center is not the payment of benefits to unemployed citizens. The main goal is to employ the unemployed in as soon as possible. Payment of benefits is a measure of additional support for unemployed citizens from the state.

You should contact the Employment Center at your place of permanent registration. That is, this means that if an unemployed person has permanent registration in the Republic of Tyva, but lives in the Moscow region, having temporary registration, he must go to Tyva and look for work there.

If an unemployed person has been living in another region for many years, has temporary registration and worked here (this can be confirmed by documents from the place of work), then can he register at the place of temporary registration? The clear answer is: no! You can register only at your place of permanent registration.

Like many others government agencies, The employment center has its own official website. However, it will not be possible to register using the World Wide Web, since only original documents are required. On this website you can always view the vacancies available at the Employment Center. Also on this portal you can find out the exact address of the exact Employment Center that is “assigned” to the applicant’s address.

What are the deadlines?

You can register with the Employment Center at any time. But there are several nuances that need to be taken into account:

  • if the applicant was dismissed due to staff reduction, then he must register within 2 weeks after dismissal. In this case, he will receive wages for the third month;
  • If the applicant does not do this or finds a job shortly after dismissal, then he will not receive benefits for the third “unemployed” month.

There are no other nuances. No matter what time the unemployed person comes and brings documents for registration, he will be recognized as unemployed and will receive benefits. And the amount of the benefit depends on whether he previously worked or not.

Conditions required to receive

Not everyone can count on receiving unemployment benefits in Moscow.

The following citizens have the right to register and receive benefits:

  • citizens who were dismissed from their previous job due to staff reduction. They need to come to the Employment Center and submit documents within 2 weeks after dismissal;
  • persons who have never worked in their life, but at the same time have an education;
  • citizens who do not work and do not have education;
  • pregnant unemployed women;
  • people with disabilities.

That is, citizens aged from 16 years to retirement age who do not have any income, including from entrepreneurial activity, can be recognized as unemployed.

Procedure for calculating benefits

In order to receive benefits, you must register with the Employment Center at your place of permanent registration. But this does not mean that the citizen will begin to receive benefits from the very first day, as soon as he submitted the documents. During the first 10 days from the date of application:

  • he will be offered all available vacancies at the employment center. Including temporary ones that correspond to his education and work experience;
  • if there are no such vacancies, then he will be asked to participate in public works;
  • if he has no education, or it is “not popular” in this moment, he will be asked to either go to school again, or undergo appropriate retraining.

If these measures do not bring a positive result, and the applicant does not find a suitable job, then on the 11th day after applying he will be registered. It is from this day that he will receive official unemployed status and will receive benefits.

At the same time, do not forget that a citizen will not be registered, and as a result, will not receive unemployment benefits in Moscow, if he:

  1. Twice in a row he refuses a job offered to him. In this case, the vacancy will correspond to:
    • his education;
    • his qualifications;
    • his work experience;
    • his state of health;
    • paid no less living wage;
    • located within reach of the applicant’s place of registration. This is a rather controversial criterion, since Moscow is a very large city, and you can only get from one end to the other in a few hours. Therefore, this criterion for Moscow is rather “vague”.
  2. Refuses an offered place of study or place of work two times in a row if he has no education and has never worked;
  3. Fails to appear at the specified Employment Center within 10 days after submitting documents to select vacancies or places of study and retraining.
  4. Fails to appear at the Employment Center within the pre-agreed deadline for registration.
  5. Intentionally submits false information and documents.

If such circumstances exist, a decision will be made to refuse registration of this citizen. But 1 month after the decision is made, he can again visit the employment center, submit documents and register. And, therefore, start receiving benefits if you no longer violate the above norms.

Benefit payment procedure

There is a certain procedure for paying unemployment benefits:

  • it is calculated as a percentage of average earnings, but cannot be higher than the established maximum - 4,900 rubles for citizens who previously worked. This value has not changed for several years and will remain at the same level in 2018;
  • the benefit is paid monthly;
  • those citizens who have not previously worked will receive a minimum benefit amount of 850 rubles.

This value has also not been indexed for several years.

In this case, the unemployed must:

  • report every 2 weeks to the Employment Center;
  • consider vacancies offered by the Employment Center. An unemployed person is not required to go to an interview for vacancies that are not suitable for him, either by education or skill level. For example, an unemployed person by education is an engineer of low-current systems, and he is sent for an interview for the vacancy of a cold-shop cook;
  • if an unemployed person has an “unpopular” profession or education, then he should consider options for retraining for “popular” specialties;
  • Know that the benefit amount will not always be the same. In the first 3 months from the moment of registration - 75% of the average monthly earnings (or cash allowance, if it was previously on military service) unemployed. Average earnings are calculated based on wages for the last 3 months from the last month of work. It does not matter how much time has passed since the applicant quit. If the company has already ceased to exist, then you need to submit an extract from the Unified State Register of Legal Entities about this fact;
  • in the next 4 months, the benefit amount will be 60% of the above calculated value;
  • further - only 45% of the same value.

Unemployment benefits legislation

Main legislative act, which regulates the registration of citizens, the payment of unemployment benefits to them and others important points concerning the assignment of the status of an unemployed citizen is the Law of the Russian Federation of April 19, 1991 No. 1032 - 1 “On employment in the Russian Federation”.

The latest changes to this law were made by Federal Law No. 495-FZ dated December 28, 2016. But these changes did not affect the fundamental provisions of the law.

For 2 years now, deputies have been proposing to increase the amount of benefits by region to the subsistence level in this region. But so far such proposals are under discussion and have not yielded any results. The amount of unemployment benefits is still at 4,900 rubles (maximum limit) and 850 rubles (minimum limit).

There has been no indexation of child benefits since January 1, 2017. Therefore, in January 2017, employees were paid child benefits in the same amounts as in 2016.

However, from February 1, 2017, “children’s” benefits must be indexed to the actual growth rate consumer prices for 2016. This is provided for in Article 4.2 Federal Law dated 04/06/2015 No. 68-FZ. The Government of the Russian Federation approved this indexation coefficient in the amount of 1.054. This coefficient is recorded in the following documents:

  • Government Decree Russian Federation dated January 19, 2017 No. 36 “On approval of the indexation coefficient from February 1, 2017 of the amount of a fixed payment to the insurance pension”;
  • Decree of the Government of the Russian Federation dated January 19, 2017 No. 35 “On approval of the consumer price growth index for 2016 to establish the cost of one pension coefficient from February 1, 2017”;
  • Decree of the Government of the Russian Federation dated January 26, 2017 No. 88 “On approval of the amount of indexation of payments, benefits and compensation in 2017.”

1,054 – indexation coefficient

from February 1, 2017, “children’s” benefits will be paid taking into account the new coefficient established by the Government of the Russian Federation.

Taking into account the new coefficient, from February 1, 2017, “children’s” benefits will be paid in the amounts shown in the table below.

In districts and localities where regional wage coefficients have been established, “children’s” benefits (both in January 2017 and from February 1, 2017) will be higher, since they need to be additionally increased by the amount of the increasing coefficient (Article 5 of Law No. 81-FZ).

Features of indexation of child care benefits

The minimum basic amount of child care benefits is established by Part 1 of Article 15 of the Law of May 19, 1995 No. 81-FZ and is:

  • when caring for the first child - 1500 rubles. per month;
  • when caring for the second and subsequent children - 3000 rubles. per month.

These amounts are indexed each year by the appropriate coefficient. Taking into account all indexation coefficients, as of February 1, 2016, the minimum amounts of child care benefits were:

  • 2908.62 rub. – caring for the first child;
  • 5817, 24 rub. – caring for the second and subsequent children.

However, from July 1, 2016, the minimum wage increased to 7,500 rubles. And it turned out that if you calculate the allowance for caring for one child from the minimum wage, then the amount of the benefit would be more than 2908.62 rubles. Namely - 3000 rubles. (RUB 7,500 x 40%). In this regard, from July 1, 2016, it was impossible to pay less than 3,000 rubles per child. However from February 1, 2017, it is necessary to index not 3000 rubles, but 2908.62 rubles. Therefore, in the table, the child care allowance from February 1, 2017 is presented as 3065.69.

Benefit for registration in early pregnancy

This benefit is supposed to be paid once. Women who:

  • registered in medical institutions before 12 weeks of pregnancy;
  • have the right to maternity benefits (Article 9 of Law No. 81-FZ).

This benefit will be paid in a new amount from February 1, 2017 – 613.14 rubles. However, it is possible controversial situation. Let's give an example.

Allowance for registration in 2017

The employee goes on maternity leave from February 2, 2017. On January 26, 2017, the woman submitted to the accounting department a certificate from the antenatal clinic stating that in 2016 she registered in the early stages of pregnancy (up to 12 weeks). How much benefits should I pay for early registration?

The benefit for registration in the early stages of pregnancy should be paid in addition to the maternity benefit (Article 9 of Law No. 81-FZ). Therefore, the benefit for registration in the early stages of pregnancy must be transferred in the amount that is established on the start date of maternity leave. In our case, the woman went on maternity leave on February 2, 2017. Therefore, the registration allowance should be paid in the amount of 613.14 rubles (including indexation by a factor of 1.054). If the start of maternity leave was in January 2017, then the benefit would be in a smaller amount - 581.73 rubles.

One-time benefit for the birth of a child

One of the parents has the right to a lump sum benefit upon the birth of a child. If two or more children were born, then the benefit is paid for each of them (Article 11 of Law No. 81-FZ). A one-time benefit for the birth of a child is assigned if the application is made no later than six months from the date of birth of the child (Article 17.2 of Law No. 81-FZ). Due to the indexation of benefits from February 1, 2017, an ambiguous situation may arise when assigning.

Situation

The child was born in 2016, and the woman came to the accounting department in February 2017 to receive a one-time benefit for the birth of a child. How much benefits should I pay?

The amount of a lump sum benefit for the birth of a child should be calculated on the date of birth, and not on the date of application for benefits (FSS letter dated January 17, 2006 No. 02-18/07-337). In our case, the child was born in 2016, so the benefit amount will be 15,512.65 rubles. R. (excluding indexation by a factor of 1.054). Pay a one-time benefit for the birth of a child in the indexed amount (16,350.33 rubles) if the child is born from February 1, 2017.

Monthly allowance for child care up to 1.5 years

About the minimum size monthly allowance for child care as of February 2017, we described above. New sizes:

  • RUB 3,065.69 – when caring for the first child;
  • 6131, 37 rub. - when caring for a second child.

This benefit is not limited to a maximum amount. However, the amount of average daily earnings on the basis of which child care benefits are calculated is limited.

It has been established that the amount of average daily earnings for calculating benefits cannot be more than the amount the maximum values ​​of the base for calculating insurance premiums for the two years preceding the year of parental leave, divided by 730 (Part 3.3 of Article 14 of Law No. 255-FZ). Therefore, to calculate the maximum amount of average daily earnings, the following formula is used:

Maximum average daily earnings = sum of the maximum values ​​of the base for calculating Social Insurance contributions for the two previous years / 730

Therefore, if a woman’s vacation begins in 2017, then in the calculations we should take the values ​​of the maximum values ​​of the base for calculating contributions to the Social Insurance Fund for 2015 and 2016.

In 2015 limit value base was equal to 670,000 rubles. (Resolution of the Government of the Russian Federation dated December 4, 2014 No. 1316), and in 2016 – 718,000 rubles. (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Taking into account the specified values ​​for limit base, in 2017, the maximum value of average daily earnings for calculating the monthly care allowance is 1901.37 rubles. (670,000 rub. + 718,000 rub.) / 730.

1901.37 rub.

maximum daily earnings for calculating benefits in 2017

Now let’s calculate the maximum average earnings for a whole month. For these purposes, we multiply the average daily earnings by the average monthly number of calendar days - 30.4 (Part 5.1 of Article 14 of Law No. 255-FZ). In 2017, the maximum average monthly earnings for calculating benefits will be 57,801.64 rubles. (RUR 1,901.37 × 30.4).

The amount of the monthly childcare benefit for a child up to 1.5 years old is generally equal to 40% of the average monthly earnings (Part 1, Article 15 of Law No. 81-FZ). Therefore, in 2017, the maximum amount of monthly benefit per child will be 23,120.66 rubles. (RUB 57,801.64 × 40%). Moreover, this size is valid both in January and February 2017. The February indexation of benefits by a factor of 1.054 did not affect him in any way.

from February 1, 2017, the amount of child care benefit paid for a full month cannot be less

RUB 3,065.69

Maternity benefits are not indexed annually. That is, from February 1, 2017, maternity benefits have not increased. However, please note that the maximum benefit amount has increased since 1 January 2017, as the new maximum average daily earnings must be taken into account when calculating benefits from the beginning of 2017. Let me explain.

Maternity benefits are paid in a lump sum and in total for the entire period of maternity leave, which is (Part 1, Article 10 of Law No. 255-FZ):

  • 140 days (in general);
  • 194 days (with multiple pregnancies);
  • 156 days (for complicated births).

Maximum maternity benefit

For calculation maximum amount maternity benefits from January 2017, you need to take into account the maximum amount of average daily earnings. It is calculated using the same formula as when calculating child care benefits for children up to 1.5 years old (Part 3.3 of Article 14 of Law No. 255-FZ). That is, in 2017 it will also be 1901.37 rubles. (RUR 670,000 + RUR 718,000) / 730. Therefore, from 2017 maximum dimensions

  • maternity benefits reimbursed from the Social Insurance Fund are:
  • RUR 266,191.8 (RUR 1,901.37 × 140 days) – in the general case;
  • RUR 368,865.78 (RUR 1,901.37 × 194 days) – for multiple pregnancies;

RUB 296,613.72 (RUR 1,901.37 × 156 days) – for complicated childbirth.

From February 1, 2017, the maximum amounts of maternity benefits have not changed. The indexation coefficient did not affect these values.

Minimum maternity benefit

When calculating maternity benefits, the average daily earnings cannot be less than the value determined by the following formula (Part 1.1, Article 14 of Law No. 255-FZ):

Minimum average daily earnings = minimum wage at the beginning of vacation x 24 / 730

  • From January 1, 2017, the federal minimum wage is 7,500 rubles. Therefore, if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily earnings for calculating maternity benefits should be taken equal to 246.58 rubles. (RUB 7,500 × 24 / 730). This value is used for further calculation if it turns out to be greater than the actual average daily earnings of the employee. The minimum amounts of maternity benefits in January 2017 are as follows:
  • RUB 34,521.20 (246.58 rubles × 140 days) – in the general case;
  • RUB 47,836.52 (246.58 rubles x 194 days) – in case of multiple pregnancy;

RUB 38,466.48 (RUR 246.58 x 156 days) – for complicated childbirth. Indicators minimum sizes

maternity benefits have also not changed since February 1, 2017. They have remained the same sizes.

Comparative table of benefit amounts

Type of benefit

Benefit for registration in early pregnancy

613, 14 rub. (RUR 581.73 x 1,054)

One-time benefit for the birth of a child

16,350, 33 rub. (RUB 15,512.65 x 1,054)

Care for the first child - 3000 rubles;
care for the second child RUR 5,817.24

Care for the first child - 3065.69 rubles. (RUR 2,908.62 x 1,054)
care for the second child - 6131.37 rubles. (RUB 5,817.24 x 1,054)

Maximum monthly allowance for child care up to 1.5 years

Minimum amount of maternity benefit



RUB 34,521.20 - in the general case;
RUB 47,836.52 - during multiple pregnancy;
RUB 38,466.48 - during complicated childbirth.

Maximum amount of maternity benefit



RUR 266,191.8 - in general;
RUR 368,865.78 - during multiple pregnancy;
RUB 296,613.72 - during complicated childbirth.