How are maternity benefits calculated? Maternity leave

From January 1, 2017, the conditions for calculating maternity benefits have changed. Now contributions are mandatory health insurance in connection with maternity are under the jurisdiction of the Federal tax service and are regulated by Ch. 34 Tax Code RF. When calculating maternity payments, it is taken into account average earnings, which includes all types of payments and other monetary rewards to the insured person, to which accrued insurance premiums to the Foundation social insurance until December 31, 2016 inclusive. In this article we will talk about how to correctly calculate maternity payments, depending on various conditions.

Maternity payments in 2017

• 140 calendar days - for normal childbirth.
• 156 calendar days – for complicated childbirth.
• 194 calendar days – for multiple pregnancy.

The maximum amount of earnings that is used when calculating maternity benefits was 670,000 rubles in 2015, and 718,000 rubles in 2016. Thus, the final calculation will take into account income not exceeding RUB 1,388,000.

Calculation examples

1. Calculation of the amount of benefits without sick leave during pregnancy without complications. In this case, the standard calculation formula indicated above is applied.

For example:

• Payment amounts for 2 years: 500,000 + 680,000 = 1,180,000 rubles.
• Number of days in the billing period: 731 (366 days in 2016).
• Calculation: 1,180,000 / 731 × 140 days = 225,991.7 rubles.

2. Calculation of maternity leave with the availability of sick leave during pregnancy without complications. We apply the standard formula, but subtract sick leave days from the number of days in the billing period and do not take them into account in the calculations.

For example: in 2015, sick leave was paid for 10 days.

• The amount of payments for 2 years is 540,000 + 610,000 = 1,150,000 rubles.
• Number of days in the billing period: 721.
• Calculation: 1,150,000 / 721 days × 140 days = 223,300.97 rubles.

3. Calculation of maternity benefits in 2017, taking into account the replacement of the billing period. It is used in cases where the employee is on maternity leave and is expecting another child. Right to replace billing period regulated by clause 1 of article 14 of law No. 255-FZ.

For example: an employee is on maternity leave for up to 1.5 years. An application has been submitted to change the billing period to 2013 and 2014.

• Amount of payments for 2 years taken into account: 470,000 + 510,000 = 980,000 rubles.
• Number of days in the billing period: 730.
• Calculation: 980,000 / 730 days × 140 days = 187,945.21 rubles.

4. Calculation of maternity benefits for multiple pregnancies. In this case, the number of days in the calculation formula is 194.

For example: a woman is expecting twins.

• Amount of payments for 2 years: 550,000 + 605,000 = 1,155,000 rubles.
• Calculation: 1,155,000 / 731 days × 194 days = 306,525.31 rubles.

5. Calculation of maternity benefits for higher income amounts limit value. If the total amount of income during the calculation exceeds the maximum level allowed by law, then the smallest amount is selected.

For example:

• Amount of payments for 2 years: 693,000 + 707,000= 1,400,000 rubles. The amount of payments in 2015 is higher than the maximum permissible amount, so we take into account maximum rate, officially approved in 2015, which amounts to 670,000 rubles.
• Number of days in the billing period: 731.
• Calculation: 1,400,000 / 731 days × 140 days = 263,720.93 rubles.

6. Calculation of maternity benefits for less than 2 years of experience. For work experience of 1 to 2 years, 1 working year is taken into account, and the number of days in the billing period remains standard - 730 or 731.

For example: an employee has been working at the company since January 15, 2016. In January 2017 she provided sick leave with the start date of maternity leave from January 23, 2017.

• Amount of payments for 2 years: 0 + 530,000 = 530,000 rubles.
• Number of days in the billing period: 731.
• Calculation: 530,000 / 731 days × 140 days = 101,504.79 rubles.

7. Calculation of maternity benefits for less than 12 months of service (or less than six months). In this case financial compensation calculated based on minimum size wages (minimum wage). Wherein actual payment is 40% of the minimum wage established in the region - approximately 3,000 rubles.

For example:

• Amount of payments for 2 years: 3000 × 24 months = 72,000 rubles.
• Number of days in the billing period: 731.
• Calculation: 72,000/731 × 140 days = 13,789.3 rubles.

8. Calculation of maternity leave for the unemployed. An unemployed woman needs to register with the labor exchange and social security authorities. In this case, according to Federal law dated May 19, 1995 No. 81-FZ, she has the right to claim lump sum payment benefits for registration in the early stages of pregnancy in the established amount - 581.73 rubles. A woman can also receive a monthly allowance for child care up to 1.5 years in the amount of 2908.62 rubles. If there are two or more children, then the size monthly allowance is 5817.24 rubles.

If a pregnant woman works in a company on a contractual basis, the law guarantees that she will be paid maternity benefits. It is also called maternity pay. The amount of funds that will be paid during maternity leave depends on the employee’s earnings for the two previous years. To determine it, there is a special algorithm that fully complies with the online calculator of maternity payments in 2018.

Maternity calculator in 2019: calculating maternity benefits

Basis for calculating maternity benefits in 2019

From the moment of contacting the antenatal clinic, the employee’s health is monitored by a gynecologist. When she reaches 30 weeks of pregnancy, he issues a sick leave certificate for maternity leave. It is this form that serves as the basis for the employee to be granted maternity leave. To do this, she submits sick leave to the personnel department.

In addition to the sheet, it is usually also necessary to fill out an application for maternity leave and the calculation and payment of benefits in connection with pregnancy and childbirth.

The woman herself chooses at what moment she goes to. Therefore, she has the right to work for some more time, and only after that turn in sick leave to the personnel department. In this regard, the completed application becomes of great importance when calculating and paying maternity benefits.

Rules for calculating maternity benefits

The first step in determining the due payment due to pregnancy and childbirth is to calculate the average daily earnings based on accrued salaries for the previous two calendar years.

So, if an employee is going to take maternity leave in 2018, then to determine this indicator you need to take the years 2016 and 2017.

It is also necessary to remember that the law establishes maximum size taxable earnings. It will also be the limit of earnings for the year, which can be used when calculating benefits.

The values ​​​​that are established for contributions to the Social Insurance Fund are used:

• For 2016, this figure was set at 718 thousand rubles.
• For 2017 - 755 thousand rubles.

In addition, from the amount of annual earnings it is necessary to exclude those payments for which contributions were not calculated. But since maternity payments are being calculated, it will also be necessary to exclude from the two-year calculation period those days on which the mentioned payments fall. These include days of incapacity for work, periods of caring for young children, etc.

Attention! The number of days in a year must not be taken average, and the specific value of days - i.e. for a normal year the value of 365 days is used, and for a leap year - 366 days.

The total amount of two years' earnings will need to be divided by the number of recalculated days. After this, the result is multiplied by the number of days that will occur during the period of incapacity. At normal conditions it is 140 days, but can increase with complicated, multiple pregnancies, etc.

Thus, the general calculation formula will be as follows:

The current law gives a woman the right to replace the years used for calculations with those preceding them. This opportunity can be used if in the initial periods she was already on maternity leave or took a period of care, and the replacement will lead to an increase in the amount of the benefit. This procedure can be carried out on the basis of a submitted application.

There is also a limit on the size of the minimum payment. If an employee who is about to go on maternity leave has no accruals for the two previous years of work, or the total amount for the year is less than statutory minimum, then the calculation must be performed on the basis of the currently valid minimum wage.

Then the general calculation formula will take the following form:

When determining benefits using this formula, the result obtained should always be 730. It is not adjusted to the actual number of days in each year.

Attention! Currently, the minimum wage is set at 9,489 rubles, but from May 1, 2018 its value will be raised to living wage and will be 11,163 rubles.

It means that minimum allowance due to pregnancy and childbirth will be:

9489.00 x 24 / 730 x 140 = 43675 rubles 40 kopecks

In this regard, the lower limit will already be equal to:

11163.00 x 24 / 730 x 140 = 51380 rubles 38 kopecks

If in the region where the employee is going to go on maternity leave, there is a regional coefficient, then when determining benefits based on the minimum wage, it must be adjusted for it.

All the features of calculating payments are already taken into account by the online maternity calculator.

Rules for calculating child care benefits

Sum specified payment is 40% of the average salary for the two years preceding the vacation. At the same time, as in the case of maternity leave, the law gives the right to replace one or both years with the previous ones, if one of them was already provided with maternity leave or parental leave for up to 1.5 years.

Replacement is made when new size payments will be higher than those determined under the old conditions. But you can only replace them for years that come immediately before the original ones.

The size of the maximum and minimum benefits is also determined, i.e. the corridor in which the payment amount should be located. The lower limit is determined based on the current minimum wage (its size is multiplied by 40%).

Thus, from February 1, the following lower limits have been established: 3,795.60 rubles for the first baby and 6,284.65 rubles for the second and those born further. From May 1, when the minimum wage increases again, benefits will change: 4,465.20 rubles for the first baby and 6,284.65 rubles for the second and those born further.

Important! If a minimum payment is assigned, then its amount is indexed by the regional coefficient established in the region.

The highest care allowance should be determined on the basis of the benefits in force in the billing period limit bases. In this regard, when calculating it, it is not necessary to use the value of the current minimum wage. Thus maximum benefit in 2018 is: 24536.57 rubles.

The rules of law determine that any of the parents, as well as close relative(grandmother grandfather). It should be taken into account that if a woman has several children, then care leave can be taken for each of them. That is, the mother may be on leave for the first child, the father for the second.

There is the following algorithm for calculating care benefits:

Example of calculating maternity benefits

At the same time, we take into account the following indicators valid in 2016 and 2017, which are taken into account by the maternity leave calculator in 2018:

• The maximum base for the Social Insurance Fund: 2016 - 718,000.00 rubles, 2017 - 755,000.00 rubles.
• The duration of the calculation period for these years is 731 days.

Standard accrual conditions

Smirnova L.D. filed a sick leave certificate for pregnancy in February 2018. Her salary, subject to contributions for 2016, is 299,000.00 rubles, for 2017 - 406,500.00 rubles.

We compare salary data with the existing limits used to calculate maternity benefits. Due to the fact that these amounts do not exceed the current limits, the salary of L.D. Smirnova is used in the calculation.

Maternity benefit: 965.12 *140=135116.80 rub.

Calculation of maternity leave in the presence of excluded periods

Smirnova L.D. filed a sick leave certificate for pregnancy in February 2018. Her salary subject to contributions for 2016 is 299,000.00 rubles, for 2017 - 398,700.00 rubles.

In November 2017, Smirnova L.D. there was a period of incapacity for work - 7 days.
The certificate of incapacity for work establishes the standard duration of maternity leave - 140 days.

By comparing her salary for the two previous years with the limit, we establish that the calculation is made based on the amount of the employee’s remuneration.

For two years it will be: 299000.00+ 398700.00=697700.00 rub.

Since there were sick days in the calculation period, they should be taken into account in the calculation: 731-7 = 724 days.

The average daily earnings for calculation is: 697,700.00/724 = 963.67 rubles.

Maternity benefit: 963.67 *140=134913.80 rub.

Calculation of benefits if a certificate of incapacity for work is issued for the duration of a pregnancy with several fetuses

Smirnova L.D. filed a sick leave certificate for pregnancy in February 2018. Her salary subject to contributions for 2016 is 299,000.00 rubles, for 2017 - 406,500.00 rubles.
The certificate of incapacity for work establishes the duration of maternity leave - 194 days, since the employee is expecting the birth of two babies.

We compare her salary for two years with the current limits. We establish that the calculation should be made based on the employee’s salary.

For two years, her salary is: 299,000.00+ 406,500.00 = 705,500.00 rub.

The average daily earnings for calculation is: 705500.00/731 = 965.12 rubles.

Maternity benefit: 965.12*194=187233.28 rub.

Calculation of benefits if the salary exceeds the maximum bases

Smirnova L.D. filed a sick leave certificate for pregnancy in February 2018. Her salary subject to contributions for 2016 is 898,000.00 rubles, for 2017 - 958,000.00 rubles.
The certificate of incapacity for work establishes the standard duration of maternity leave - 140 days.

We compare the amount of the employee’s payment with the current limits, and establish that the calculation will be made according to the current maximum bases.

Income for two years will be: 718,000.00 + 755,000.00 = 1,473,000.00 rubles.
The average daily earnings for calculation is: 1473000.00/731 = 2015.05 rubles.

Maternity benefit: 2015.05 *140=282107.00 rub.

Maternity benefit is a type financial assistance, paid to women for the entire period of maternity leave from the Social Insurance Fund (SIF). 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. Sum maternity benefit, 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 of 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.

The average salary of an 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 vary depending on local regulations. 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.

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 a 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.

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

The benefit can be issued provided that the woman is not on maternity leave and does not continue to work. Payments are made at the place of employment. The exception is non-working persons who have lost their jobs as a result of the liquidation of the company; in this case, they must contact the social security authorities. To apply for benefits, a woman is given six months from the date the sick leave expires.

How to calculate maternity benefits: nuances

The benefit is calculated using the formula:

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

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

How is maternity benefit calculated in 2018 if the woman previously worked for less than six months? For such employees, the calculation is made based on the minimum wage. The minimum wage is taken in the amount valid on the date of opening of sick leave. In January 2018, this figure was equal to 9,489 rubles; from May 1, 2018, the minimum wage was increased to 11,163 rubles.

The minimum wage also applies when average daily earnings employee for calculating benefits is less than the minimum allowable. From May 1, 2018, the minimum daily benefit is RUB 367.00. (11,163 x 24 months / 730 days).

If the calculation period falls on the years when the woman was on maternity or child care leave, these intervals, at her request, can be replaced by the years before the previous maternity leave (if this increases the amount of the benefit).

The insurance period does not affect the percentage of accrued benefits. Amounts for this type of sick leave are paid in full. No income tax is withheld from these funds, and insurance premiums do not need to be charged on them.

How is maternity benefit calculated in 2018: examples

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

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

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

How is maternity benefit calculated from the minimum wage:

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

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

A certificate of incapacity for work was issued to the employee for 194 days from July 1, 2018 (due to multiple pregnancy). The calculation takes into account earnings for 2016 and 2017. The income taken into account in 2016 amounted to 622,705.33 rubles, in 2017 – 522,789.68 rubles. In 2017, excluded periods accounted for 55 days. The calculation will look like:

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

A serviceman with the rank of corporal will go on maternity leave for 140 days from July 1, 2018. The benefit will be calculated from the amount of her salary at the time of going on sick leave and will be paid monthly during the entire period of maternity leave (clause “a”, clause 1, clause 10 of the Regulations, approved by Decree of the Government of the Russian Federation of December 29, 2009 No. 1100). The amount of salary on the date of registration of sick leave consists of the following payments:

• salary according to military rank - 5,720 rubles;
• salary for the position – 11,440 rubles;
• length of service - 1716 rubles;
• premium for class equal to 572 rubles;
• bonus – 4290 rub.

The total monthly income is 23,738 rubles. During the period of maternity leave, a woman will receive:

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

When working with an online calculator, you need to consider:

∗ maximum income for 2015 limited to the amount of 670,000 rubles. (you cannot specify more);

∗∗ maximum income for 2016 limited to the amount of 718,000 rubles.

Note!

1. If your insurance period is less than 6 months, then the maternity benefit in 2017 before July 1 is 34,521.2 rubles, after July 1 is 35,902.05 rubles.
2. If your calculation result is more than 266,191.80, then your maternity benefit is 266,191.80 rubles. (maximum limit on maternity payments in 2017)

If you have questions about how the online calculator works, or you don’t understand why this amount of maternity benefits was calculated, ask in the comments to the article (comment form at the bottom of the page).

How to use the online maternity calculator

To calculate maternity benefits in 2017, enter the following data into the online calculator:

The online calculator will automatically calculate maternity benefits instantly, the page will not be overloaded.

The calculator is convenient for calculating the amount of maternity payments due; the calculation is carried out quickly and online, but you need to understand what this amount is made up of and what formulas are used. Calculating maternity leave has a number of rules and features that every woman needs to know.

Who pays maternity benefits

The employer is required to calculate and pay the amount of maternity benefits. If the required funds are not issued, then the woman has the right to report this to the labor inspectorate, and this is already the basis for administrative and even criminal liability of the employer.

A woman in a position has the right to receive the following amounts of money:

• a benefit paid once when a person registers with a antenatal clinic on time. This amount is payable only when the employee is registered no later than 12 weeks of pregnancy. This payment is additional and is paid upon application by a subordinate within six months;
• payment of maternity leave. The amount of maternity benefit payment is determined taking into account several circumstances. The minimum amount is 34,521 rubles, and the maximum is 266,191 rubles;
• benefit paid in one lump sum. Its size is determined by law and does not change depending on length of service or salary. When a woman is not officially employed, it is possible to receive the specified finances at her father’s place of work.

Maternity benefits are payable for the entire vacation period of the employee. For this reason, its duration plays an important role.

Calculation formulas for self-calculation without an online calculator

Formula for calculating maternity benefits:

To do this, you need to multiply the average wage per day (AWD) by the number vacation days, according to the woman’s certificate of incapacity for work (DO).

Formula for calculating earnings per day:

The average salary per day is determined as follows: the sum of the average salary for two last year(ZP) is divided by the number of days of the billing period (RD).

Formula for calculating salary for 2 years:

Formula for calculating the number of days of the billing period in 2017:

To calculate the number of settlement days, the total number of days in two years is taken minus the days of unaccounted periods.

What do you need to know to correctly calculate maternity benefits?

When calculating maternity benefits without an online calculator, it is important to consider the following:

• When seniority for an employee is less than six months, then the amount of maternity leave is calculated based on the amount of the minimum wage for the current period of time;
• when a woman in a position was fired due to the closure of the organization, she is entitled to a benefit in the amount of 581 rubles, provided that she registered with the employment center within a year after the dismissal;
• the amount of the benefit is subject to accrual within ten days from the time the woman submitted documents to the employer, and payment on the next day of payment.

1. The average salary for the last two years of work is calculated (payments from which contributions were not paid are not taken);
2. The amount of average earnings per day is calculated according to the formulas presented above: the total salary for a two-year period must be divided by the number of calendar days minus the days allocated for excluded periods. This amount is subject to comparison with the minimum and maximum wages;
3. The amount to be paid is determined in the following order: average daily wage per day × number of days of sick leave due to pregnancy.

Example of calculating maternity leave

Due to pregnancy, an employee is sent on sick leave for 140 days. Her total salary for the last two years is 360,000 rubles. The subordinate already had leave due to a previous pregnancy for 121 days in 2015. Let's calculate the amount of maternity payments without using an online calculator:

1. The billing period is set. The total number of days for two years is 731. We subtract the days of the excluded periods. The result is 610 days.
2. To calculate the average daily salary, divide the two-year salary by the number of days (360,000 ÷ 610 = 590.16 rubles per day).
3. Daily earnings are compared with the lowest value of the minimum wage (before July 1, 2017 it was 246.58, after July 1, 2017 - 256.44), 590.16 more minimum value(if less, then the benefit is minimal).
4. The daily earnings are compared with the highest value, based on the maximum bases for social contributions(in 2017 1901.37), 590.16 less than the maximum value (if more, then the benefit is maximum)
5. To calculate the amount of maternity benefits, the number of days of sick leave is multiplied by average salary per day (140 × 590.16) = 82622.40 rubles.

This is how maternity benefits are calculated in 2017 without an online calculator. If you substitute the initial data from the example into an online calculator, the result of calculating maternity payments will be the same. Minor discrepancies may be in kopecks due to rounding.

In accordance with current legislation, all days of leave taken in connection with pregnancy and childbirth are subject to payment. When a subordinate does not go on maternity leave (goes on leave later), payments are reduced by the number of days worked.

Today, maternity benefits are paid for the vacation period that is used. When an employee fulfills her job duties, she is entitled only to the amount of her earnings.

It must be borne in mind that if a woman works in two places, then maternity benefits are calculated by only one employer.

Which days are not taken into account?

As already mentioned, the amount of maternity leave is calculated based on the number of days worked over a two-year period. Days not taken into account:

• being on sick leave;
• maternity leave;
• others, during which no contributions to the social insurance fund were made by the employer.

The specified days must be entered into the field of the online calculator called “excluded days.”

Days granted to the employee as leave without pay are included in the billing period.

What is included in earnings