From January 1, 2013, maternity benefits and monthly child care benefits are assigned, calculated and paid exclusively according to the new algorithm. The new rules should only be applied to the calculation of maternity and child care benefits. They do not apply to the calculation of temporary disability benefits.
Rules for calculating maternity benefits
The calculation period for calculating maternity benefits is earnings for the two years preceding the year of maternity leave. Applies to insured events occurring from January 1, 2013. The amount of earnings received for two years must be divided by the number of calendar days in the billing period (730 or 731 days) minus the calendar days of the excluded periods. In accordance with Part 3.1 of Art. 14 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law 255-FZ) and Art. 1 of the Federal Law of February 25, 2011 No. 21-FZ “On Amendments to Article 14 of the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” and Articles 2 and 3 of the Federal Law “On Amendments to the Federal Law” On compulsory social insurance in case of temporary disability and in connection with maternity" excluded periods are established:
1) periods of temporary disability, maternity leave, parental leave;
2) the period of release of the employee from work with full or partial retention wages in accordance with the law, if the retained wages for this period insurance premiums to the Foundation social insurance RF were not accrued.
Let's get the average daily earnings. We determine the amount of average daily earnings based on the maximum value of the base on which insurance premiums are calculated in the two calendar years preceding the year of occurrence insured event. We compare the amount of average daily earnings and the amount of average daily earnings, based on the maximum value of the base on which insurance premiums are calculated, and select the smaller of the amounts. We determine the amount of the benefit.
Important!
Average daily earnings cannot exceed the value determined by dividing by 730 the maximum value of the base for calculating insurance premiums to the Social Insurance Fund of Russia for two calendar years preceding the year of the occurrence of the insured event (Part 3.3. Article 14 of Law No. 255-FZ)
If the employee has no earnings during the billing period or is at full calendar month below the minimum wage, for calculations it should be taken equal to the minimum wage (Part 1.1 of Article 14 of Law No. 255-FZ). If the employee’s insurance period is less than six months, her monthly maternity benefit cannot exceed the federal minimum wage, taking into account regional coefficients (Part 3, Article 11 of Law No. 255-FZ).
Example of calculating maternity benefits
Petrova O.I. took maternity leave from March 1, 2013. The billing period is 2011 and 2012. The amount of payments taken into account for the billing period amounted to 405,000 rubles in 2011, in 2012 - 410,270 rubles.
Excluded periods:
— in 2011 — 60 calendar days of temporary disability, ten days of vacation without pay;
— in 2012 — 130 calendar days of temporary disability.
Calculation of average daily earnings: [(RUB 405,000 + RUB 410,270) : (731 - 60 - 10 - 130)] = 1535.35 rub.
We determine the maximum value of average daily earnings: (463,000 rubles + 512,000 rubles): 730 = 1335.62 rubles.
Let's compare: 1535.35 rubles. > 1335.62 rub.
The benefit amount will be: 1335.62 rubles. x 140 = 186986.80 rub.
Calculation of maternity benefits in case of changing the years of the calculation period
From January 1, 2013, insured persons do not have the right to choose the option for calculating maternity and child care benefits. But a caveat should be made that if maternity or child care leave began on December 30 or 31, 2012, and the benefits are calculated in the current year (2013), then the insured person has the right to choose.
Select the calculation mechanism that was in effect in 2010, or the one that has been in effect since 2011.
If during the two years preceding the year of maternity leave, the employee was on maternity leave (to care for a child), this period, at her request, must be replaced by the previous calendar years, if thus the amount of her child benefits will increase (Part 1 of Art. 14 of Law No. 255-FZ and clause 11 of the Government of the Russian Federation of June 15, 2007 No. 375 “On approval of the regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance for case of temporary disability and in connection with maternity").
Important!
The law does not provide for any limitation on the period of replacement of years.
Example
Petrova O.I. took maternity leave from March 1, 2013 and wrote an application to replace the 2012 pay period (she was on maternity leave) with 2009.
Calculation period: 2009 and 2011.
The amount of accounted payments for the billing period amounted to 305,000 rubles in 2009, and 210,360 rubles in 2011.
Excluded periods:
— in 2009 — 42 calendar days of temporary disability;
— in 2011 — 90 calendar days of temporary disability.
Calculation of average daily earnings:
[(305,000 rub. + 210,360 rub.) : (730 - 42 - 90)] = 861.64 rub.
We determine the maximum average daily earnings:
(463,000 rub. + 512,000 rub.): 730 = 1,335.62 rub.
Let's compare: 861.64 rubles.< 1335,62 руб.
The benefit amount will be: 861.64 rubles. x 140 = 120629.6 rub.
Note!
The maximum amount of the taxable base for calculating insurance premiums, taken into account when calculating benefits (Part 3.3, Article 14 Law No. 255-FZ ):
— 2011 — 463,000 rub. (Resolution of the Government of the Russian Federation dated November 27, 2010 No. 933);
— 2010 — 415,000 rub. (Part 4 of Article 8 of the Federal Law of July 24, 2009 No. 212-FZ);
— 2009 and previous years — 415,000 rubles. (Part 2 of Article 2 of the Federal Law of December 8, 2010 No. 343-FZ “On Amendments to the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity””)
Features of calculation and payment of monthly child care benefits
Monthly child care benefits are paid only for one place of work (at the choice of the insured person) (Parts 2 and 2.1, Article 13 of Law No. 255-FZ).
When calculating benefits, the earnings accounting procedure provided for in Part 2, 2.1 is applied. Art. 13 of Law No. 255-FZ, - the benefit is calculated from the earnings received from the insurer who assigned and paid the benefit, taking into account earnings received from other employers.
Average daily earnings are calculated in the manner prescribed for calculating maternity benefits (Part 3, Article 14 of Law No. 255-FZ).
When calculating the benefit, a certificate of earnings from which the benefit is calculated is presented from another employer, as well as a certificate stating that the benefit was not assigned or paid (Parts 6 and 7 of Article 13 of Law No. 255-FZ).
Additional paid days off for caring for a disabled child are not excluded from the calculation of average daily earnings for calculating maternity benefits and monthly child care benefits, since these payments are subject to insurance contributions in accordance with Federal Law No. 212 of July 24, 2009 -FZ “On insurance contributions to the pension fund” Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund mandatory health insurance».
Important!
The maximum average daily earnings for all insured events that occurred in 2013 will be 1,335.62 rubles. [(RUB 512,000 + RUB 463,000) : 730], including in cases where years are changed.
When calculating child care benefits from the minimum wage:
— average daily earnings are not determined;
— the coefficient is not applied — 30.4.
The benefit cannot be less than the minimum amount of benefit approved Federal Law of May 19, 1995 No. 81-FZ “On state benefits for citizens with children”(from January 1, 2013, the allowance for the first child is 2,453.93 rubles, for the second and subsequent children - 4,907.85 rubles)
Example of calculating child care benefits
Sokolova M.A. took parental leave on March 15, 2013, while working at Vostok LLC. In the billing period (2011-2012) I received:
— in Vostok LLC 2011 — 380,000 rubles; 2012 - 395,000 rubles;
— in Sever LLC 2011 — 200,000 rubles.
Excluded periods: in 2012, maternity leave is 90 calendar days.
Earnings in 2011 are limited to 463,000 rubles. (RUB 380,000 + RUB 395,000).
The average daily earnings is 1034.32 rubles. [(463,000 rub.+ 200,000 rub.) : (731 - 90)].
Limit value of average daily earnings: (463,000 rubles + 512,000 rubles): 730 = 1335.62 rubles.
Let's compare: 1034.32 rubles.< 1335,62 руб.
Average monthly earnings are 31,443.33 rubles. (RUB 1,034.32 x 30.4).
The benefit amount is 12,577.33 rubles. (RUB 31,443.33 x 40%) for a full calendar month. In our case, 12577.33 rubles. : 31 days x 17 days = 6897.25 rub.
Difficult case
Let's consider an example of calculating child care benefits if the insured person at the time of the insured event is employed by several policyholders, and in the two previous calendar years was employed by both these and other policyholders.
Table.
Income of M.A. Sokolova
Sokolova M.A. goes on maternity leave from March 15, 2013. At the time of going on leave, she works at Vostok LLC and Sever LLC and during the two previous calendar years she received the following amounts (see table).
We calculate benefits for one place of work (by choice) (Part 2 of Article 13 of Law No. 255-FZ). The benefit is paid by Vostok LLC.
In the billing period we take into account:
— 2011 — LLC “Vostok” 350,000 rubles. and LLC "Zapad" 100,000 rubles;
— 2012 — LLC “Vostok” 395,000 rubles.
Excluded periods:
— 2011 — 30 calendar days of temporary disability;
— 2012 — 90 calendar days of maternity leave.
The average daily earnings is 1382.98 rubles. [(450,000 rub. + + 395,000 rub.) : (731 - 90 -30)].
Maximum average daily earnings: (RUB 463,000 + 512,000 rub.): 730 = 1335.62 rub.
Let's compare: 1382.98 rubles. > 1335.62 rub.
Average monthly earnings are 40,602.85 rubles. (RUB 1,335.62 x 30.4)
The amount of the benefit is 16,241.14 rubles. (RUB 40,602.85 x 40%) for a full calendar month. In our case, 16241.14 rubles: 31 days. x 17 days = 8906.43 rub.
What else you need to remember
The employer is obliged to issue the insured person a certificate of wages and the number of days of excluded periods on the day of termination of work or within three days after termination of work upon his application (Part 2 of Article 4.1 of Law No. 255-FZ).
The Russian Ministry of Labor has prepared new uniform salary certificates for calculating temporary disability benefits, but new form still at the project stage. The document has been supplemented with a new section 4. It will be necessary to indicate the number of days that fell on sick leave, maternity leave and child care. As well as other periods when the employee retained average earnings, for which no contributions were accrued. A sample certificate is given on p. 101.
1. Main changes in the calculation procedure (compared to 2012)
The main changes are related to the abolition of the old procedure for calculating temporary disability benefits and monthly child care benefits, as well as the next indexation of the minimum monthly child care benefits, as well as the amounts of a lump sum benefit at birth, a lump sum benefit for those registered with medical institutions in the early stages of pregnancy.
1. Federal law dated 03.12.2012 N 216-FZ "On federal budget for 2013 and for the planning period 2014 and 2015" the coefficient for increasing child benefits is set at 1.055. That is, in sizes:
- The minimum amount of monthly child care benefit for the first child (benefits up to 1.5 years) - 2453.93 .
- The minimum amount of monthly child care benefit for the second and subsequent children (benefits up to 1.5 years) - 4907.85 .
- One-time benefit at birth - 13087.61 .
- A one-time benefit for those registered with medical institutions in the early stages of pregnancy - 490.79 .
The funeral benefit is also indexed by 5.5% and in 2013 it will be - 4763.96 .
Let us recall that in the regions of the Far North and areas equivalent to them, it is necessary to apply the regional coefficient to these sizes.
2. Federal Law of December 3, 2012 N 232-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage” establishes from 01/01/2013 the new minimum wage is 5205 rubles. The minimum wage affects the minimum amount of temporary disability benefits and maternity benefits.
3. From 2013, there will be only one way to calculate maternity benefits and monthly child care benefits - based on the average earnings for two previous years. Employees have the right to choose between two options for calculating these benefits only until the end of 2012 (clause 2, article 3 of Federal Law No. 21-FZ of February 25, 2011).
At the same time, changes to the procedure for calculating these benefits will come into force in 2013. Now When calculating the average daily earnings of these benefits, earnings are divided not for 730, but for a period of two years included in the calculation, with the exception of calendar days falling on “non-insurance” periods (periods of temporary disability, maternity leave, parental leave, etc.).
That is, if there were “non-insurance” periods in the years of calculation, then the amount of the maternity benefit will be greater than the amount of the temporary disability benefit.
I would also like to note that the law does not simply indicate 730 days, but indicates a period of 2 selected years. In particular, if we take into account 2011 and 2012, then the number of days will be 731 (since 2012 is a leap year).
The amount of average daily earnings is limited to a maximum amount equal to the sum of the maximum values of the base for the previous two years divided by 730 (Federal Law of December 29, 2012 N 276-FZ) .
Thus, in 2013 maximum size daily maternity benefit will be: (463000+512000) / 730 = 1335.62 rubles, A maximum monthly allowance for child care up to 1.5 years will be: 40% * 1335.62 * 30.4 = 16241.14 rubles.
2. Example of calculation of benefits in 2013
Let's say an employee earned 450,000 rubles in 2011 and 600,000 rubles in 2012.
She also fell ill for 50 days during these years.
The employee has 7 years of experience at the time of receiving benefits and is working full time.
There is no regional coefficient in the area where the employee works.
1. Earnings for calculating benefits
The maximum base value for 2011 is 463,000 rubles, for 2012 - 512,000 rubles.
Therefore, the earnings for calculating benefits are 450,000 (for 2011 - based on actual earnings) + 512,000 (for 2012 - based on earnings, but not more than the maximum base value) = 962,000 rubles.
Let's compare the minimum wage.
Minimum earnings = 5205 ( minimum wage) * 1 (regional coefficient in the area where the employee works) * 24 (number of months) * 1 (number of positions occupied by the employee) = 124,920 rubles.
Since the employee’s earnings turned out to be more than the minimum, we use it.
2. Temporary disability benefits.
3. Maternity benefit.
 |
Daily allowance amount= 1335.62 (average daily earnings of an employee) * 100% (does not depend on length of service) = 1335.62 rubles. |
4. Monthly child care allowance.
 |
In the example, we calculate the calculation of benefits for caring for a second child. Average daily earnings = 962,000 / (731 (number of calendar days in 2011 and 2012) - 50 (period of temporary disability in 2011 and 2012 for the employee)) = 1412.63 rubles. Maximum average daily earnings (463000+512000) / 730 = 1335.62 rubles 40% of average monthly earnings = 30.4 (average monthly number of days) * 1335.62 (average daily earnings of an employee) * 40% = 16241.14 rubles. Minimum size for caring for a second child = 4907.85 (minimum size in 2013) * 1 (regional coefficient in the area where the employee works) = 4907.85 rubles. Since the benefit calculated from 40% of the employee’s earnings turned out to be more than the minimum amount, then the monthly benefit amount will be 16241.14 rubles. |
From January 1 2013 the year ends transition period, defined by Law No. 225-FZ of December 25, 2006, in which a woman had the right to choose the method of calculating average earnings for calculation child care benefits up to 1.5 years.
From now on, average earnings will be calculated for the previous two years. But additional changes were made to Federal Law No. 21-FZ of February 25, 2011.
Monthly care allowance 2013
This can be received by one of the parents or the person directly caring for the child.
Persons insured by the Social Insurance Fund have the right to receive a childcare benefit every month for children up to 1.5 years old in the amount of 40% of average earnings. It is calculated using the two calendar years preceding such leave.
All amounts of earnings for this period, for which insurance contributions to the Social Insurance Fund were calculated, are added up and divided by 730 (365+365). If a leap year (2012) falls within the billing period, then the number of calendar days increases - 731 (365+366).
Unlike the calculation in force in 2012, legislators provided for some exceptions to the calculation period:
1) periods of temporary disability, maternity leave, parental leave;
2) additional paid days off to care for a disabled child;
3) a period of release from work with full or partial retention of salary in accordance with the law, if insurance contributions to the Social Insurance Fund were not accrued for the retained salary for this period.
Calculation of care allowance 2013
To calculate benefits in 2013 you need to calculate average daily earnings according to the formula:
SDZ = (SZ1 + SZ2)/(RP-IP), where
SZ1 - the amount of earnings in the first year of the billing period for which contributions to the Social Insurance Fund are accrued;
SZ2 - the amount of earnings in the second year of the billing period for which contributions to the Social Insurance Fund are accrued;
RP - billing period (730 or 731 days);
IP - excluded periods described above.
It should be taken into account that the average earnings for the year are taken into account, not exceeding the maximum established by the Social Insurance Fund. In 2010 maximum amount equal to 415,000 rubles, in 2011 - 463,000 rubles, in 2012 - 512,000 rubles.
Average daily earnings in 2013 are limited by a maximum 1333,79 rub. = (463,000 rub. + 512,000 rub.)/731
SDZ - average daily earnings calculated above;
30.4 - average number of days in a month (constant value);
40% is a percentage of average earnings.
If 2 or more children are cared for, the benefit amounts are summed up, but in total cannot be more than 100% of average earnings.
Minimum amount of care allowance
For unemployed persons and individual entrepreneurs who pay voluntary contributions to the Social Insurance Fund, the amount of care allowance is limited to the minimum amount.
The minimum benefit amount, taking into account indexation, in 2013 will be:
1) for the first child - 2453,92
ruble;
2) for the second and subsequent children - 4907,85
ruble
This way it is calculated child care benefit 2013.
How to apply, read in another article. The years have also changed.
According to the federal law “On State Benefits to Citizens” in 2013, as well as in 2012, either one of the parents, as well as a relative or guardian have the right to receive benefits for child care up to one and a half years old.
In 2013, the amount of payments (benefits) for child care was determined in such a way that, taking into account indexation, the minimum amount of the benefit will be equal to 2,465 rubles (for the first child) and 4,930 rubles for the second and subsequent children. The maximum amount will also increase (compared to the previous year, 2012), its size from January 1, 2013 will be 15,503.32 rubles.
For working citizens, the benefit amount is equal to forty percent of the average earnings on which insurance contributions for compulsory social insurance were calculated (for cases of temporary disability, as well as in connection with maternity).
Procedure for calculating benefits
In order to calculate child care benefits in 2013, it is necessary to proceed from total amount wages for a period of two years.
Compared to the previous year, 2012, the procedure for calculating benefits will change slightly. In 2013, the calculation will take into account only the days actually worked in the two years that are taken for calculations, and not 730 days, as was previously (without adjusting the days worked). Exceptions may be only certain periods that are clearly stated in the law.
These include periods during which sick leave occurred, maternity leave, or maternity leave. This should also include additional paid days off taken to care for a child with a disability, as well as some other periods (in this case, the employee did not visit the place of work, but earnings were partially or fully retained when FSS insurance premiums were not accrued).
Benefit calculation example
In 2013, there will no longer be an alternative calculation option; only one method of calculation will remain. With this option, the average salary is taken for the two years (calendar) that preceded this year, it also includes all those payments that are subject to insurance premiums.
To determine the amount of average daily earnings, you need to create a fraction, where the numerator is the average earnings, and the denominator is the number of calendar days for the two previous years, from which sick leave, maternity leave, parental leave, and other days that are clearly stated in the law
Let's consider a new algorithm for calculating child care benefits for children up to one and a half years old using a conditional example:
In 2013, an employee of the enterprise is going to take maternity leave, the duration of which is one hundred and forty days. To determine the calculation period, the two previous years, 2012 and 2011, are taken. In 2011, the employee was paid a salary of 300,000 rubles, and in 2012 - in the amount of 330,000 rubles. Additionally, sick pay in the amount of 14,000 rubles and vacation pay in the amount of 50,000 rubles were accrued. Accordingly, an accountant can determine the average salary of an employee:
300,000 + 330,000 + 50,000 = 680,000 rubles.
In order to calculate the average daily earnings to get the dimensions maternity payments and benefits, it is necessary to take into account that in 2011 and 2012 the employee was on sick leave for 15 days (calendar). We take the number of calendar days in the above years (365 and 366 days, respectively), and determine the average daily earnings:
680,000 rubles / (365 days + 366 days - 15 days) = 950 rubles.
950 rubles X 140 days = 133,000 rubles.
That is, in theory, the calculation algorithm looks like this: after determining the amount of earnings for the period that is the calculation period and calculating the average daily earnings, we multiply the estimated value by the number of days (calendar) falling on maternity leave, the amount of the benefit is calculated.
Let's look at another example, using a conditional worker as a basis:
Employee Ivanova I.I. provided the accountant of the Vympel organization with a sick leave certificate in order for her maternity leave to be calculated. The case is standard, respectively, the number of days is 140, for the period from February 2 to June 21 inclusive (2013). Ivanova I.I. has been working in this organization for over six months; she has not been on other children’s holidays.
The calculation period is 731 days, that is, the time from January 1, 2011 to December 31, 2012. Earnings for these two years totaled 760 thousand rubles, 355 and 405 thousand rubles, respectively. It is necessary to compare these figures with the maximum values (463 and 512 thousand rubles in 2011 and 2012), after comparison it is clear that Ivanova’s earnings do not exceed the maximum values, which means that to calculate sick leave it is necessary to take it into account in full.
During this period, the employee was on sick leave once, in 2012, for 15 days, for which she was paid. So, this means that, taking into account the benefits, the billing period will be equal to 716 days (731 - 15 days).
The average daily earnings will be 1061.45 rubles (760,000 / 716).
The benefit assigned for pregnancy and childbirth will be equal to 148,603 rubles (1061.45 x 140).
On maternity leave for a child up to one and a half years old Ivanova I.I. will leave on June 22, 2013, the calculated values will be the same. Accordingly, the amount of the benefit will be equal to: 760,000 rubles/716 days x 30.4 days x 40% (of the average salary) = 12,907.26 rubles.
Documents required to receive benefits
In order for you to be granted childcare benefits for children up to one and a half years old in 2013, you must provide the following documents: written in free form an application requesting parental leave for up to one and a half years, an application for payment of the monthly benefit itself, a certificate from the place of work (or employment center, or a certificate individual entrepreneur) the second parent stating that they have not received benefits and will not receive them, a copy of the employer’s order that you have been granted leave, a copy of your passport, a copy of the birth certificate of the child for whom leave is being provided.
If you are not an employee of any organization, then for the provision of benefits you need to contact the FSS authorities with a written application written on FSS letterhead. You will also need to provide copies of the child’s passport and birth certificate, a certificate from the other parent’s place of work and a work record book.
How not to lose your right to benefit payments
You can lose the right to payment of benefits if documents for the provision of benefits are submitted later than the child turns two years old. Accordingly, if this period has passed, you will not receive payments. You can also lose benefits when you go back to work full time (full time), without waiting until your child is one and a half years old.
However, to avoid this, by agreement with management, you can, if necessary, go to work part-time (part-time), then you will save monthly payments. Also, do not forget that benefits can be issued in advance to a spouse or other relative, and you can continue to work (if there is such an opportunity and desire).
Organizational accountants are constantly faced with various difficulties associated with calculating benefits for temporary disability of employees.
Calculating maternity benefits and other benefits paid from the Social Insurance Fund is also not always a simple matter. At the same time, legislative bodies are introducing more and more changes to current legislature, which do not make life easier for practicing accountants.
So, in accordance with the amendments made to Law No. 255-FZ of December 29, 2006. “On compulsory social insurance in case of temporary disability and in connection with maternity” and coming into force on January 1, 2013, the procedure for determining average earnings for calculation will change:
- monthly child care allowance.
In accordance with this bill, from January 1, 2013, a new level of minimum wage (minimum wage) is established in the amount of 5,205 rubles per month.
This change will affect the amount of the benefit paid in cases where this benefit is calculated based on the minimum wage, or taking into account the limitation in the amount of the minimum wage.
Will increase and limit amount payment of sick leave.
In 2013 this amount will be 1 335,62 rub. (at 100% average earnings), while in 2012 it was 1 202,74 rub. in a day.
The article will discuss some of the features of paying for sick leave,
currently in force and new order calculation of temporary disability benefits.
PROCEDURE FOR DETERMINING THE AMOUNT OF BENEFITS
As in 2012, in 2013. benefits:
- due to temporary disability,
- for pregnancy and childbirth,
- monthly child care allowance
- temporary disability,
- maternity leave,
- maternity leave,
Average earnings during work for another policyholder are not taken into account in cases where, in accordance with Part 2 of Article 13 of Law No. 255-FZ, benefits:
- due to temporary disability,
- for pregnancy and childbirth
If in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the specified years, the insured person was:
- on maternity leave,
- on maternity leave,
Current order
1. Calculation of sick leave for temporary disability in 2012.
The amount of sick leave benefits in 2012 is calculated by dividing earnings for 2010 and 2011 by 730 and multiplying by the number of days of disability (subject to restrictions on the number of days).
In this case, the amount of earnings for 2010 for calculating benefits is taken to be no higher than 415,000 rubles, and for 2011 - no higher than 463,000 rubles.
2. Calculation of maternity benefits and child care benefits up to 1.5 years in 2012.
Maternity benefits are paid in the amount of 100% of average earnings, but not more than 1,202.74 rubles per day.
If the insurance period is less than six months, the benefit is paid in an amount not exceeding the minimum wage for a full calendar month.
Payment of maternity benefits is carried out at the expense of the Social Insurance Fund from the first day of incapacity for work.
The average daily earnings for calculating benefits, starting from 01/01/2011, are determined based on the average earnings calculated for the two calendar years preceding the year of maternity leave.
In accordance with clause 2 of Law No. 343-FZ of December 8, 2010. “On Amendments to the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity”, benefits:
- for pregnancy and childbirth,
In this case, the maximum benefit amount is calculated based on the old version of Law No. 212-FZ in the amount of 415,000 rubles.
Those. benefit is limited to the amount 1 136,99 rub. per day, despite the fact that the maximum benefit amount calculated according to the new rules is 1 202,74 rub. for one day.
Average daily earnings before 01/01/2011 were determined based on earnings for the last 12 calendar months preceding the month of the insured event.
In accordance with paragraph 2 of Article 3 of Law 343-FZ of December 8, 2010, the employee herself can choose the method of calculating maternity benefits during the period from January 1, 2011 to December 31, 2012 (inclusive).
To calculate benefits “as before,” you must write an application in any form.
The amount of the accrued benefit at the expense of the Social Insurance Fund cannot exceed its maximum amount.
In case for billing periods the employee did not have earnings, or the calculated average earnings (for the month) are below the minimum wage, then the benefit is calculated based on the minimum wage.
Formulas for calculating maternity benefits in 2012
1. According to the rules in force from 01/01/2011, the benefit is calculated based on earnings for the 2 calendar years preceding the maternity leave.
The amount of the benefit in 2012 is calculated by dividing the amount of earnings for 2010 and 2011 by 730 and multiplying by the number of days of disability (at least 140 days).
In this case, the amount of earnings for calculating benefits is taken no higher than the maximum value of the base for calculating insurance contributions:
- for 2010 - 415,000 rubles,
- for 2011 - no more than 463,000 rubles.
(415,000 + 463,000)/730 = 1,202.74 rubles.
2. According to the rules in force in 2010, the benefit is calculated based on earnings for the 12 months preceding the month of maternity leave.
The amount of the benefit according to the 2010 rules is calculated by multiplying the average daily earnings by the number of days of incapacity for work (at least 140 days).
Average daily earnings are calculated based on the amount of accrued wages for 12 months.
The resulting amount is divided by the number of calendar days worked, including weekends.
The calculation does not take into account periods when the employee maintained average earnings (business trips, sick leave, vacations, etc.).
Those. if in the month worked the employee received a salary of 10,000 rubles. and he was paid sick leave in the amount of 2,000 for 5 days, then the amount of earnings for calculating benefits will be 10,000, and the number of calendar days of the month will decrease by 5 days.
The amount of earnings for calculating benefits is accepted no higher than the maximum base for calculating insurance premiums established in 2010 - 415,000 rubles.
New order. What will change in 2013
1. Calculation of sick leave for temporary disability in 2013.
In 2013, the amount of sick leave benefits is calculated in the same way as in 2012.
Only the minimum wage will change (5,205 rubles from 01/01/2013) and the maximum amount of sick leave payment.
This amount has increased due to changes in the base for calculating insurance premiums for 2 years: the base amount for 2010 will no longer be taken into account in the calculations; the base for 2012 will be added to the base for 2011. in the amount of 512,000 rubles.
The amount of earnings for 2011 and 2012 is still divided by 730 (days) and multiplied by the number of days of disability (subject to restrictions on the number of days).
In this case, the amount of earnings for 2011 for calculating benefits is taken to be no higher than 463,000 rubles, and for 2012 - no higher than 512,000 rubles.
(463,000 + 512,000)/730 = 1,335.62 rubles.
2. Calculation of maternity benefits and child care benefits up to 1.5 years in 2013.
On January 1, 2013, amendments made to Law No. 255-FZ by Federal Law of February 25, 2011 come into force. No. 21-FZ “On amendments to Article 14 of the Federal Law “On compulsory social insurance in case of temporary disability and in connection with maternity” and Articles 2 and 3 of the Federal Law “On amendments to the Federal Law “On compulsory social insurance in case of temporary disability and in connection” with motherhood".
In accordance with Article 1 of Law No. 21-FZ, Part 3.1, Clause 3, Article 14 “The procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits” Law No. 255-FZ is stated as follows:
Average daily earnings for calculation:
- maternity benefits,
- monthly child care allowance
1) periods of temporary disability, maternity leave, parental leave;
2) additional paid days off to care for a disabled child;
3) the period of release of the employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund are paid for the retained wages for this period in accordance with Federal Law "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" were not accrued.
In addition, starting from 01/01/2013, in accordance with clause 2 of Law No. 343-FZ, benefits:
- for pregnancy and childbirth,
- monthly allowance for child care up to 1.5 years,
But the procedure for determining the number of calendar days worked for the 2 previous years taken into account will be similar to the “old” rules.
Indeed, in accordance with them, the calculation did not take into account periods when the employee retained his average earnings (business trips, sick leave, vacations, etc.).
Accordingly, until new clarifications are released, it seems quite logical to use the methodology already known to us for determining “calculation” days.
DEADLINES FOR APPLYING FOR BENEFITS
Deadlines for applying for benefits:
- due to temporary disability,
- for pregnancy and childbirth,
- monthly allowance for child care,
In accordance with the provisions of this article, benefits are assigned no later than six months:
1. From the date of restoration of working capacity (establishment of disability), as well as the end of the period of release from work in cases of caring for a sick family member, quarantine, prosthetics and after-care.
For temporary disability benefits.
2. From the date of termination of maternity leave.
For maternity benefits.
3. From the day the child reaches the age of one and a half years.
For monthly child care benefits up to 1.5 years.
In accordance with paragraph 3 of Article 12, when applying for benefits:
- due to temporary disability,
- for pregnancy and childbirth,
- monthly child care allowance
List of valid reasons for missing the deadline for applying for benefits approved by Order Ministry of Health and Social Development of the Russian Federation dated January 31, 2007. No. 74 “On approval of the List of valid reasons for missing the deadline for applying for temporary disability benefits, maternity benefits, and monthly child care benefits.”
In accordance with this List, the following circumstances are recognized as valid reasons:
1. Force majeure, that is, extraordinary, unpreventable circumstances (earthquake, hurricane, flood, fire, etc.).
2. Long-term temporary disability of the insured person due to illness or injury lasting more than six months.
3. Moving to a place of residence in another locality, change of place of stay.
4. Forced absenteeism due to illegal dismissal or suspension from work.
5. Damage to health or death of a close relative.
6. Other reasons recognized as valid in judicial procedure, when the insured persons go to court.
CASES OF REDUCTION IN THE AMOUNT OF TEMPORARY DISABILITY BENEFITS
Article 8 of Law No. 255-FZ provides grounds for reducing the amount of temporary disability benefits:
1. Violation by the insured person without good reason during the period of temporary incapacity for work of the regime prescribed by the attending physician.
2. Failure of the insured person to appear without good reason at the appointed time for a medical examination or for a medical and social examination.
In this case, the following situation is possible:
The employee presented several sick leave certificates.
In the first of them, for example, from August 3 to August 10, 2012, a note was made about a violation of the regime - on the 7th the employee did not show up for an appointment with the doctor.
Subsequent sick leave certificates, which are continuations of the first one, do not contain such marks.
In this case, in the absence of valid reasons for violating the regime, temporary disability benefits are paid to the insured person in an amount not exceeding the minimum wage for a full calendar month - from the day the violation was committed until the restoration of working capacity.
That is, starting from August 7th and until the day from which the employee must begin work specified in the last sick leave.
In accordance with the Order of the Ministry of Health and Social Development dated June 29, 2011. No. 624n “On approval of the Procedure for issuing certificates of incapacity for work”, in the line “Notes on violation of the regime”, depending on the type of violation, the following two-digit code is indicated:
- 23 - failure to comply with the prescribed regimen, unauthorized leaving the hospital, traveling for treatment to another administrative region without the permission of the attending physician;
- 24 - late attendance at a doctor’s appointment;
- 25 - going to work without being discharged;
- 26 - refusal to refer to a medical and social examination institution;
- 27 - late appearance at the medical and social examination institution;
- 28 - other violations.
3. Illness or injury resulting from:
- alcoholic,
- narcotic,
- toxic
In this case, in the line “cause of disability” on the sick leave, after the two-digit code, a three-digit additional code “021” is entered.
If there are one or more of the above grounds for reducing the temporary disability benefit, the benefit is paid to the insured person in an amount not exceeding the minimum wage established by federal law for a full calendar month.
In districts and localities in which regional coefficients are applied to wages in accordance with the established procedure - in an amount not exceeding the minimum wage taking into account these coefficients.
These sanctions apply:
If the rules are violated and the employee fails to appear for inspection:
- from the day the violation was committed.
- for the entire period of incapacity.
- about alcohol intoxication,
- violation of the regime and failure to appear,
The organization needs to obtain a written explanation from the employee, conduct an investigation, and obtain a medical report.
Otherwise, the employee can go to court and appeal against the reduction in benefits.
WHEN TEMPORARY DISABILITY BENEFITS ARE NOT ASSIGNED
The grounds for refusal to grant temporary disability benefits are provided for in Article 9 of Law No. 255-FZ.
In accordance with this article, temporary disability benefits not assigned to insured persons for the following periods:
- for the period of release of the employee from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation, with the exception of cases of loss of ability by the employee due to illness or injury during the period of annual paid leave;
- for the period of suspension from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period;
- during the period of detention or administrative arrest;
- during the period of the forensic medical examination;
- for the period of downtime, except for the cases provided for in Part 7 of Article 7 of Law No. 255-FZ.
1. The onset of temporary disability as a result of a court-established intentional infliction of harm to one’s health by the insured person or an attempted suicide.
2. The onset of temporary disability as a result of the commission of an intentional crime by the insured person.