How maternity leave is calculated at work. How to correctly calculate maternity benefits and vacation

On February 1, 2017, all childbirth payments were indexed to the current inflation rate of 5.4%. The amount of maternity benefit is affected by the size of the average monthly earnings and statutory restrictions on the minimum and maximum level of benefits. In the article we will talk about the calculation maternity payments in 2019, we will give examples of accrual.

RF law " maternity leave” is considered as two consecutive holidays:

1. For pregnancy and childbirth (provided to pregnant women who will have a baby soon). Leave is issued:

• women working in enterprises;
• officially registered as unemployed;
• passing military service under the contract;
• full-time students;
• adoptive parent of a child under three months of age.

1. To care for a child under the age of 1.5 years (provided only to one of the parents, mother or father, at their discretion).

Previously, the head of a company in which a pregnant woman works under a fixed-term employment contract had to renew it until childbirth, today the law obliges the employer to renew the contract even after the birth of the child. This ensures that the woman receives full benefits.

The formula for calculating maternity

The maternity benefit is calculated according to the following formula:

PBiR \u003d D2G: 731 x NDO, where

• PBiR - the amount of the allowance,
• D2Y - the amount of income for two years (if the allowance is calculated for 2017, income for 2015-16 is taken),
• 731 - the number of days in the billing period,
• CHDO - the total number of days in the vacation period.

The formula for calculating the amount of benefits based on the minimum wage:

• SP \u003d minimum wage x 24 months: 731
• Minimum wage = 7500 rubles (from 01/01/2017)

Calculation period for maternity payments

The calculation period for maternity benefits is 24 months immediately preceding the leave. For a vacation that began in 2017, 2015-2016 is taken into account. It must be remembered that 2016 is a leap year, and therefore the number of days in the billing period will be 731 (365 + 366).

When calculating, you do not need to take into account:

• the period during which the parent was unable to work,
• the time during which the employee was released from execution official duties, but at the same time it retained wage, and contributions were paid from it.

In the event that there was no income for the 2 years preceding the vacation due to another maternity leave, the law allows replacement for earlier periods - 2013-14. This assumption takes place due to the possibility of increasing the amount of the benefit.

How does seniority affect the calculation of maternity payments

If the length of service is less than six months, the amount of maternity payments does not exceed the minimum wage. The maternity payment will be one minimum wage per month. If, when calculating the allowance, the amount turned out to be less than the calculation based on the current minimum wage, it is the minimum wage calculation that is taken for calculation.

Regardless of the region where the woman lives, the federal minimum wage will be taken into account. There are also no allowances. We remind you that the minimum wage approved at the federal level has not changed since July 1, 2016, and to this day it is 7,500 rubles.

Minimum and maximum maternity payments:

Also paid:

List of documents for registration of maternity allowance

To apply for a maternity allowance, you must provide a certain package of documents.

Recommended upon receipt sick leave check the correctness of filling in the data, since if an error is found in the disability certificate, the FSS has the right to refuse to reimburse the costs of paying benefits. The employer will certainly send a woman for a duplicate.

According to the information provided by the Ministry of Labor, starting from 2017, medical institutions are switching to electronic document management. IN this moment only residents of those cities from which they decided to start the process of switching to electronic format can issue a sick leave certificate in electronic form.

Maternity payments to a non-working mother

Unemployed women are also entitled to maternity benefits. To do this, they need to contact the local branch of the District Office. social protection population (RUSZN). It is also possible to submit documents to the Multifunctional Center, if there is one in the area where the woman lives.

The benefit will be paid from territorial authority FSS, who appointed him. Additionally, you can register with the employment center and receive unemployment benefits.

Maternity payments for students

Russian legislation provides for obtaining maternity benefits not only by working women, but also by students - their benefits will be paid from the budget educational institution.

Full-time students submit an application for academic leave in writing to the department of educational type. And those who study on a part-time program and at the same time work part-time, will have to register with the employer. If the correspondence student does not work, she submits papers to social security.

Women studying full-time are entitled to apply for maternity allowance, the amount of which will be equal to the amount of the scholarship established by this educational institution. As for officially employed women, a student's maternity leave can last 3 years, and after it ends, she will be able to continue her studies.

All due payments will be issued immediately, as the student provides a complete package of documents, namely:

1. Application for maternity leave (first for the first 1.5 years, then the vacation can be extended for the same amount).
2. Certificate of registration in the antenatal clinic.
3. A certificate confirming that the father of the child does not receive benefits at the place of work.
4. If the mother-to-be is officially married, you must bring a copy of the marriage certificate.
5. The passport.
6. insurance certificate.
7. After the child is born, it will be necessary to provide the university with a birth certificate.

Upon completion of training, the remaining benefits will be paid by the social protection authorities.

Maternity for a female entrepreneur

In the event that a woman registered with the tax office as an individual entrepreneur voluntarily paid contributions to the Social Insurance Fund, she will be assigned a maternity allowance equal to one minimum wage per month (7,500 rubles). However, payments will only be made if she paid insurance premiums one year ahead within one year.

While on maternity leave, a woman is not required to make contributions to the Pension Fund. The law allows not to pay contributions while one of the parents is caring for a baby until he is 1.5 years old. If the parent decides to extend maternity leave for an additional year and a half and not work during this period of time, then he may also not make payments to the FIU, provided that documents are provided that would prove the absence of any activity at this time.

Step-by-step instructions for calculating maternity

To calculate the amount of maternity benefit, you need to follow the scheme below:

1. Determine all contributory earnings for 2015 and 2016 separately.
2. The amounts received are compared with the maximum base for contributions.
3. When exclusion periods occur, find out their duration.
4. Divide the amount of money earned by the number of days in the billing period.
5. The average income per day should not be lower than the earnings calculated on the basis of the minimum wage (minimum wage * 24/731).
6. Calculate the benefit amount. If the length of service is less than six months, the amount of the benefit will not exceed the minimum wage.

An example of calculating the maximum maternity payments

Let the maximum amount of income for 2015 be 515 thousand rubles, and in 2016 - 711 thousand rubles. In 2015 - 365 days, in 2016 - 366 days, so the billing period is 731 days.

We calculate the amount of maternity payments:

• (515,000 + 711,000): 731 * 140 \u003d 234,801.64 rubles.

An example of calculating maternity payments when excluding a period

A woman with 8 years of work experience takes a vacation from 01/20/2017. The amount of earnings on which contributions were accrued in 2015. amounted to 475 thousand, and in 2016. - 598 thousand rubles. The woman was ill for 16 days in 2015, received sick leave.

1. Calculate earnings for 2 years:

475,000 + 598,000 = 1,073,000 rubles. Compare the amount with maximum value- the amount does not exceed it.

1. Find out the billing period:

365 + 366 - 15 (sick leave) = 716 days.

1. We calculate the amount of payments:

1,073,000: 716 * 140 = 209,804.47 rubles

An example of calculating maternity payments when replacing a period

A woman with 9 years of work experience was forced to take maternity leave from February 1, 2017. while caring for his son (he was not 1.5 years old). The employee wrote an application to replace the billing period for 2013-14. In 2013, the amount of her earnings amounted to 399 thousand rubles, in 2014 - 489 thousand rubles.

1. Let's calculate the woman's earnings for 2 years:

399,000 + 489,000 = 888,000 rubles.

Limit size in 2013. was equal to 568 thousand rubles, in 2014 - 624 thousand rubles. Mother's earnings were below these amounts.

1. The billing period is:

365 + 365 = 730 days.

1. Calculate the benefit amount:

888,000: 730 * 140 \u003d 170,301.37 rubles.

An example of calculating maternity payments for income above the limit

A woman with 10 years of work experience wrote a statement and issued a sick leave, the decree begins on 01/20/2017. In 2015, she earned 725 thousand, and in 2016 - 709 thousand rubles.

1. Let's calculate the total earnings for 2 years:

725,000 + 709,000 = 1,434,000 rubles. Income for 2015 exceeded the limit, the maximum amount of 670 thousand rubles is taken for calculation.

1. Billing period:

365 + 366 = 731 days

1. We calculate maternity payments:

670 000 + 709 000 = 1 379 000

1,379,000: 731 * 140 = 264,103.97 rubles

An example of calculating maternity benefits for multiple pregnancies

A woman with 7 years of work experience, pregnant with twins, presented a certificate of incapacity for work, opened on February 1, 2017. Earnings for 2015 amounted to 498 thousand rubles, for 2016 - 577 thousand rubles.

1. Total payments to the mother:

498,000 + 577,000 = 1,075,000 rubles. The maximum size for 2 years is not exceeded.

1. Billing period:

365 + 366 = 731 days.

1. We calculate maternity payments:

1,075,000: 731 * 194 = 285,294.12 rubles

An example of calculating maternity payments with a work experience of less than 2 years

The woman got a job on 01/13/2016, her experience is 1 year. From 21.01.2017 she went on maternity leave. In 2015, the employee did not earn anything, and in 2016. her earnings amounted to 549 thousand rubles.

1. We calculate incomes and compare them with the maximum size of the contribution base:

0 + 549,000 = 549,000 rubles.

1. The billing period is 731 days, the fact that the woman did not work in 2015 does not matter.
2. We calculate maternity payments:

549,000: 731 * 140 \u003d 105,143.64 rubles. Since the amount exceeds the minimum payment, that is how much the woman will be paid. In the case when the allowance is less than 34,521.20 rubles, minimum amount.

Legislative acts on the topic

Typical mistakes during registration

Mistake #1. The woman found that she could have received more benefits if she had provided additional documents or took other years for the billing period. The employee did not ask at the place of work for recalculation of the payment.

Employees have the right to apply for a recalculation of the amount of maternity pay within 3 years.

Mistake #2. When calculating the amount of maternity allowance, a woman did not take into account the days when she was sick and was on sick leave.

Days of stay on treatment are considered an excluded period that is not taken into account when calculating maternity benefits. They must be deducted from the billing period.

Mistake #3. The employer decided to deduct the money that the materially responsible employee was supposed to return for damage to the property of the enterprise from her maternity allowance.

From the amount of benefits for pregnancy and childbirth, as well as from benefits for the care of children, the employer does not have the right to make deductions. Even in the case where the employee has caused damage to the property of the company, benefits must be accrued in full.

Mistake #4. Withholding personal income tax from maternity allowance.

From benefits for pregnancy and childbirth, and from the amount of the allowance for caring for child personal income tax is not held.

Answers to common questions

Question number 1. Who pays maternity allowance?

For the entire period of maternity leave, including holidays and weekends, the allowance is paid at the expense of the FSS. The taxation system chosen by the company in which the woman works does not play a role. Payments are actually made by the head of the company, and then the FSS reimburses him for expenses.

Question number 2. When will a woman receive maternity leave?

The allowance is calculated and accrued no later than 10 calendar days from the date of the woman's application for its provision. The basis for the appointment of payment is a sick leave. The amount is paid in full on the next pay day.

Question number 3. How to calculate the amount of maternity allowance for a woman working part-time?

In the event that an employee works part-time, she receives the minimum payment calculated on the basis of the current minimum wage, but recalculated based on the time of work. In your case, the minimum wage must be divided by 2, since you work part-time. That is, maternity will be 7500/2 = 3750 rubles.

Question number 4. How is the duration of maternity leave and the amount of benefits calculated if twins are born unexpectedly?

If a woman was given sick leave for 140 days, and she had twins, the leave must be extended by 54 days. The allowance, accordingly, is also subject to recalculation.

Question number 5. Is maternity allowance required when adopting a child?

If a woman has adopted a child under the age of 3 months, benefits are issued starting from the date of adoption and ending on the 70th day from the date of birth of the baby. In the case when two or more children are adopted at once, the allowance is accrued from the date of adoption until the 110th day from the date of birth of the children.

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

What is maternity?

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

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

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

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

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

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

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

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

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

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

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

Where should pregnant women submit documents for maternity payments?

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

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

• Easiest calculate maternity pay for a permanently working woman , since in this case her average earnings for the last two years are taken into account. Therefore, to calculate benefits in 2017, the average salary for 2015 and 2016 is taken. At the same time, it should be taken into account that in addition to wages, all kinds of bonuses, payments, allowances and coefficients are taken into account for accrual, material aid if they took place and were recorded. 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.

Important!

It is important to know that the average earnings also have their limits for calculating maternity benefits. So, the amount of the benefit cannot be more than the indicator, which is determined by dividing the amount by 730 limit values basis 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, holidays and other days from which deductions are not taken during off-budget funds on the obligatory types insurance.

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

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

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

What is the base limit?

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

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

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

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

Sample calculation of maternity leave in 2017

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

Calculation of the average daily wage:

340+480/713=1150 rub.

Calculation of the size of maternity:

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

Documents to be submitted to the FSS for calculating maternity IP

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

1. Register as a voluntary insured . To do this, you must submit an application to the FSS (available 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 benefit for pregnancy and childbirth is accrued to working women for a certain period according to the sick leave. Where can I get the formula for calculating maternity leave in 2017? How to determine the billing period? Consider the rules for calculating vacation pay for BiR.

Formula for calculating maternity - regulatory aspects

The total duration of the decree is 140 calendar days - broken down before the birth (70 days) and after (70 days). In some cases (with complicated or multiple pregnancy), the duration increases to 156/194 days.

Legislative regulation of BIR leave is carried out by Art. 255 of the Labor Code, Law No. 255-FZ, Order No. 1012n dated December 23, 2009. Only the expectant mother has the right to receive benefits, other relatives are not entitled to this type of social benefit. Payment is made at the place of work or from the Social Insurance Fund for certain categories citizens - students of full-time departments, wives of military conscripts, dismissed due to the liquidation of the company, individual entrepreneurs on voluntary social insurance.

The amount of the accrued amount is affected by the amount of earnings of a pregnant employee; length of service and leave in BiR, the presence of excluded periods. If the value obtained turned out to be less than the federal minimum wage, the company's accountant needs to calculate the allowance based on the current minimum size wages in the Russian Federation.

Formula for calculating maternity leave in 2017

Billing period- in order to determine the amount of maternity payments in 2017, it is required to take the employee's earnings for 2015-2016. In this case, the moment of issuing a sick leave is important, and not the expected date of birth. If in specified years the employee was on another vacation in BiR or on children's leave, she has the right to declare a replacement for other, more favorable periods.

earnings- for the designated time, the full amount of salary, vacation pay, bonuses and travel allowance is taken. VAT is not deductible.

Excluded Amounts- are not taken into account hospital benefits, child or maternity payments, as well as amounts from which the employer did not accrue and pay insurance premiums. For example, this is the time of release from the performance of work duties with the preservation of earnings.

Settlement days- in 2017, calendar days are taken for 2015-2016, that is, 731 days. Periods of illness, child leave, maternity leave, release (full or partial) from work are excluded.

Vacation duration in BiR (PO)- is taken from the disability certificate, which is issued by the supervising doctor of the ZhK. This takes into account the moment of drawing up the application of the pregnant employee for the provision of leave. Simultaneous payment of salaries and maternity is prohibited.

Average daily earnings (AD)- is determined by dividing the total earnings for the billing period by the billing days.

Total payout amount- is determined by the formula for calculating maternity:

The amount of vacation pay for BiR \u003d SD x PO.

Important nuances of calculating maternity

During the accrual of vacation pay for B&R, the legally established amounts of maximum and minimum payments should be taken into account. For base value average daily earnings the calculated value is accepted, which is then compared with the limits. In 2017, the following values ​​apply:

Maximum size average daily earnings - 1901.37 rubles.

The maximum size of the decree is 140 days. - 266,191.80 rubles.

The maximum size of the decree is 156 days. - 296,613.72 rubles.

The maximum size of the decree is 194 days. - 368,865.78 rubles.

The minimum size of the decree is 140 days. from 01/01/17 - 34,521.20 rubles, based on the minimum wage as of 01/01/17 at 7500 rubles.

The minimum size of the decree is 140 days. from 07/01/17 - 35,901.37 rubles, based on the planned minimum wage of 7,800 rubles.

How is a decree issued?

For the prompt accrual and issuance of maternity payments, an employee must provide the company's accounting department with a correctly executed sick leave, an application, a certificate of registration in early dates registered (if any). At the same time, it is allowed to postpone the start date of the vacation according to the wishes of the pregnant woman. The allowance is calculated within 10 days from the receipt of all documentation, and the calculations are made as soon as possible for the transfer of salary / advance payment. The deadline for issuing maternity leave is 6 months after the end of the B&R vacation.

Maternity Payment Formula - Calculation Example

Suppose that the manager Korneeva L.S. has been working at Venta LLC since 04/22/13. In February, she brought the company's accountant a sick leave from 02/20/17 to 07/09/17 for a total period of 140 days.

The calculation period includes 2015, 2016. At the same time, in 2016, the employee was on sick leave for 15 days. Leave is fully used. The period of illness is excluded, vacation pay is taken into account.

The salary is 25,000 rubles, the allowance in 2016 is 14,000 rubles. For 2015, the total earnings are 299,800 rubles. (25,000 rubles x 11 months + 24,800 rubles vacation pay). 2015 limit of 670,000 rubles. respected, so the amount is taken into account in full. For 2016, the total earnings are 281,250 rubles. (25,000 rubles x 11 months + 6250 rubles), the amount of the benefit is excluded. 2016 limit of 718,000 rubles. is also observed, the amount is fully taken into account.

Total earnings for 2015-2016 \u003d 299,800 + 281,250 \u003d 581,050 rubles.

Settlement days = 365 + (365 - 15) = 715 days.

The formula for calculating maternity benefits = 581,050 / 715 days. x 140 days = 113,771 rubles.

Maternity leave is a social leave that includes part of a certain period of pregnancy and the time after childbirth. Conventionally, it is divided into two parts: 70 days before childbirth and 70 days - the postpartum period, subject to the normal course of pregnancy and childbirth. On the sick leave, maternity leave is not divided into parts, writing it out for all 140 days.

Payments are made in the next salary. This is due to the fact that it is extremely difficult to predict the exact date of birth.

Date of departure and term of maternity leave according to legislation

The legislation does not contain the term "maternity leave", as it is called in the old fashioned way. Maternity leave is named after the document “Decree on the payment of benefits for pregnancy and childbirth”, according to which this benefit began to be paid since 1917. Correctly this period is called - maternity leave. Terms of social leave regulated by the Labor Code of the Russian Federation and Law No. 255 of December 29, 2006 (Chapter 3).

In the normal course of pregnancy and childbirth, the total number of vacation days should not exceed 140 days. In this case, the figure before and after childbirth can be changed up or down while maintaining the total number of days. The date of departure for this social leave is the date of issue of the maternity leave. Based on this document, an allowance will be calculated.

According to the legislation, the period of social leave can be extended in such cases:

• if pregnancy and childbirth are complicated, for example, a caesarean section was performed (total number - 156 days);
• multiple pregnancies (two babies or more) were detected before delivery - a total of 194 days;
• 2 or more babies were born without detection of multiple pregnancy - only 194 days;
• adopted 2 or more newborns under the age of 3 months.

The sick leave is issued from the 30th week of pregnancy in the standard case, from the 28th week - in case of multiple pregnancy. But the exact date of issue of the sick leave depends on several factors: the expected date of birth according to the first ultrasound (12 weeks), the second ultrasound (20-21 weeks) and the gestational age by menstruation are taken into account. All three dates may not coincide, the average value is displayed.

The procedure for calculating maternity leave in 2019

According to the law, maternity sick leave is provided not only for pregnant women, but also for adoptive parents of children up to three months old. The adopter receives a sick leave from the moment of adoption for the remaining number of days. The allowance is paid according to the document in full, without reference to the length of service. For the calculation, the amount of income for 2 years from the date of issue of the document is used.

It should be remembered that pregnant women who do not have official work, do not study at the day department educational institution and are not registered with the employment center, Decree does not provide benefits. In these cases, in order to receive payments, it is necessary to submit a maternity hospital certificate from the employment center or from the place of study to the maternity leave. The allowance can be issued either from the moment the sheet is issued, or after childbirth, but only within six months after the date of childbirth, not later.

When calculating payments, the wage limit of the corresponding billing period, established by law, must be taken into account. The minimum and maximum allowable size is checked. If the income of the maternity leaver for the entire month of work is less than the allowable amount, the minimum wage rate is taken into account, if it is higher, the maximum allowable amount. In 2016, the limit limit for the year was 670 thousand rubles, in 2017 - 755 thousand rubles, in 2018 - 815 thousand rubles

You can reduce the period of the decree only at your own request. Maternity leave may be reduced according to the law only in certain cases:

• if the child died before the age of 6 days;
• if the pregnancy was terminated for medical reasons during the maternity leave.

In this case, it is necessary to leave part of the period for recovery, the minimum period is 3 days. The used part of the vacation is not taken into account.

If an employee works during the period of maternity leave, then wages will be accrued for the entire period of work. The allowance is paid for the remaining days of the decree from the date of the actual execution of the decree upon application. If the amount of income in terms of a full working month is less than the minimum wage, the payment is calculated from the amount of the minimum wage, which in 2019 is 11 280 rubles.

If the maternity leave is with a child up to 1.5-3 years old when applying for sick leave, then this period is not included in the calculation. The employee has the right, upon application, to replace it with other years at his own discretion. If the income was lower than allowed, the minimum wage is used, and benefits up to 1.5 years during this period are paid in a fixed amount.

Algorithm for calculating maternity payments

First, income is calculated (total amount with bonuses, allowances and other payments) for the previous two years from the date of issue of the decree, for example, the period from October 15, 2017 to October 14, 2018.

Received number Divisible by 730 days in a normal year, by 731 in a leap year. At the same time, in this period, the following are omitted:

• non-working period;
• periods of sick leave;
• absenteeism and time off;
• tariff holidays;
• periods without pay;
• periods when earnings are not paid in full or at an average value.

If there are such periods, the remaining number of days is taken into account, for example, 530 or 100. We received an average income for 1 day.

This amount is multiplied by the number of days of the decree. The calculation includes all days from social leave.

The formula for calculating the maternity allowance for the minimum wage:

Minimum wage = minimum wage × 24:730, where

• minimum wage - minimum bid taking into account all district coefficients and allowances on the date of issue of the sheet;
• 24 is the number of months in the given period;
• 730 is the number of days in a given period (731 is for a leap year).

For 2019, the minimum will be 51,918.90 rubles. Calculation: (11280 x 24) / 730 x 140

In case of complications and the birth of several children without prior medical establishment of a multiple pregnancy, the sick leave consists of two parts: the first part is standard, issued for 140 days, and the second, additional, for the rest in accordance with the law. The billing period is the same. total amount allowances for two documents must comply with the above.

Examples of registration and calculation of the decree in non-standard cases

1. Benefit calculation when annual income more than the limit. If maternity leave is issued from 01/01/2019 and in the subsequent period, the maximum allowable amount of benefits for the past 2 years is calculated as follows, the maximum income per day is: (755,000 + 815,000) / 730 = 2150.68 rubles this maximum amount SDZ for calculation in 2019.
2. Calculation of benefits when the maternity leaver continues to work. The decision was made due to the fact that the income will be higher than the amount of the allowance. Decree sick leave issued from September 1, 2019. The employee wrote a statement according to which he continues to work from September 1, 2019 to October 15, 2019. For 45 days of work, wages are paid according to the load. Sick leave is paid for the remaining period - 95 days. The maximum sick leave in 2019 (in the case of payment from 100% of average earnings) is 2150.68 rubles for 1 day on sick leave. ((755,000 +815,000) / 730). 2150.68 x 95 = 204314.60 rubles.
3. If the decree is a part-time job, income is taken into account from each enterprise. To do this, at the main place, you must submit certificates of earnings from each company and a document confirming that payments were not made in other companies. The amount of payments is calculated taking into account the maximum limit.
4. If a part-time employee draws up a decree in 2019, and during 2018-2017 he worked in the same place where he is now, the allowance is issued separately in each company. To do this, you need to submit the original sick leave to each organization. You can also receive payments in one of the organizations of your choice, if you have certificates of earnings from other places.
5. If the maternity leave works at the first place of work for less than 6 months, while the insurance period is equal to the period of work, the maternity sick leave is calculated based on the minimum wage rate.

Video about the calculation of maternity

On the video - legal advice on the design and calculation of maternity leave.

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

• Minimum value HR benefits for employed women in 2018 is RUB 43,615.65 It is calculated on the basis of the minimum wage (minimum wage), which from January 1, 2018, the minimum wage is 9489 rubles . This amount is set if the average earnings of the expectant mother are less than those established in current year minimum wage or if it insurance experience less than six months. If the pregnant woman works part-time, then average salary calculated in proportion to the duration of her working hours.
• The paid amount of maternity leave cannot exceed maximum (282106 rub. 70 kop. for 140 days of the decree, 314347 rubles. 47 kop. - for 156 days of the decree, 390919 rubles. 29 kop. - for 194 days of the decree). It is determined from the marginal values ​​of the base for calculating insurance contributions to the Social Insurance Fund (FSS) for the previous two years. Since January 1, this value has been indexed annually, taking into account the increase in average earnings in the country.

How to calculate maternity

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

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

SDZ \u003d SZ / Dn,

• NW- average earnings for calculating benefits (sum of payments for the previous two years);
• day- the number of calendar days for two years (days that are not taken into account when calculating benefits should be deducted from them).

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

SDZ \u003d (minimum wage × 24 months) / Dn \u003d (9,489 × 24) / 731 \u003d 311.54 rubles,

• NW\u003d (minimum wage × 24 months) - average earnings for 2 accounting years according to the minimum wage;
• day= 731 days - the number of days in the calculated years.

Accounting for years prior to benefits is selected based on higher wages. In this case, there may be an increase in the amount of the benefit paid. Concerning accrual of "maternity", then for this there is the following formula:

P \u003d SDZ × T,

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

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

2015 = 650,000 rubles;

2016 = 700,000 rubles;

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

• 600,000 + 700,000 = 1,300,000 rubles
• 1,350,000 / (365 days + 366 days - 30 days) = 1925.82
• However, according to the Federal Law of Russia No. 255-FZ, the amount of the benefit cannot exceed the maximum acceptable level established by the Social Insurance Fund Russian Federation. This amount in 2017 was limited to 1,898.77 rubles. Therefore, accruals will be carried out based on the above amount.
• RUB 1898.77/day × 140 days = 265827.80 rubles.
• Thus, the amount received by Alferova as "maternity" will be 265,827 rubles. 80 kop.

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

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

P mrot \u003d SDZ × RK × T,

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

Minimum maternity benefit in 2018

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

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

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

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

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

How much maternity pay for the unemployed

The maternity allowance is paid only to certain categories of non-working women:

• Dismissed in connection with the termination of the activities of the organization - RUB 628.47. calculated per month. Contact your local department of social security.
• Students for full-time students, the amount of the allowance is equal to the amount scholarships. A grant is issued in an educational institution;
• IP, private notaries or lawyers, subject to the deduction of insurance premiums for the previous year - 43615,65 . Documents are provided by them directly to the FSS.
• military personnel under the contract in the amount received allowance. For appointment and payment, you must apply at the place of service.

Other categories of unemployed pregnant women not subject to mandatory social insurance, They have no right to to receive BI benefits. For them, only benefits paid by the territorial OSZN after the birth of a child are provided.