Calculation sick leave changed in 2017-2018. Please note that the billing period and the amount of payments taken into account have changed, the maximum average daily earnings have increased. In order not to get confused in the calculation, look at examples on specific numbers.
The calculation of the sick leave in 2017 and 2018 is phased. The accountant determines:
- billing period; average daily earnings of an employee; insurance experience of the employee;
- the amount of the daily allowance;
- total sick pay.
Use this calculation procedure regardless of the cause of disability (illness of the employee himself, a member of his family, domestic injury, accident at work, etc.). Next, we give the calculation of the sick leave in 2017 and 2018.
Please note that the rules for calculating hospital benefits in 2017 and 2018 are different. Experts warn about this. Read the transcript of the lecture in the program "" in the course "What has changed in the calculation of benefits."
How to calculate sick leave in 2017
To calculate the sick leave in 2017, take the employee's salary for 2015 and 2016. These years are called the billing period. The formula for looks like this:
Use the same formula to calculate benefits in 2018, only take payments for a different period. For details, see the section "How to calculate sick leave in 2018".
It is possible that one or both years of the billing period fell on maternity or parental leave. The employee may then replace the years of the billing period with previous years if this results in an increase in the amount of the benefit. To do this, the employee must submit an application to the employer (sample below).
According to officials, replacement years must necessarily precede the billing period (letter of the Ministry of Labor of the Russian Federation dated August 3, 2015 No. 17-1 / OOG-1105). Although Law No. 255-FZ does not establish such restrictions.
After you have determined the billing period, calculate the earnings based on which sick leave is calculated in 2017 and 2018.
Earnings for the billing period for sick leave in 2017
Include in earnings all payments for the billing period from which contributions were paid to the FSS of Russia (part 2 of article 14 of Law No. 255-FZ, clause 2 of the provision approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).
Accordingly, all payments that are not subject to insurance premiums should be excluded from total amount employee earnings for the billing period (part 2 of article 14 of the Law of December 29, 2006 No. 255-FZ). In particular, these are:
- state benefits;
- statutory compensation payments employees;
- material aid not exceeding 4000 rubles. per year per person.
A complete list of payments exempt from insurance premiums is given in Article 9 420 of the Tax Code of the Russian Federation. For example, they do not impose insurance premiums on payments under civil law contracts, on the purchase of property or property rights. For more information on this, see the recommendation "".
Compare the payments in each of the years of the billing period with the marginal contribution base. For convenience, information about the limits on contributions, we have presented in the table below.
Table. Limit values of the base for the calculation of social contributions
If in some year the total earnings exceeded the limit of insurance payments, then take this limit value to calculate the sick leave. Everything above, for this year, do not take into account.
Example:
P.A. Bespalov has been with the organization since August 2006. His salary is 15,000 rubles. From February 3 to February 24, 2015, Bespalov was on vacation. In February, he received vacation pay in the amount of 10,000 rubles. and salary - 3000 rubles.
In March 2015, Bespalov received an additional payment for work on weekends in the amount of 3,182 rubles. From May 18 to May 22, 2017, Bespalov was ill, which was confirmed by a sick leave.
The calculation period for calculating benefits is from January 1, 2015 to December 31, 2016. When determining the total earnings, the accountant took into account all payments and surcharges that are subject to contributions to the FSS of Russia.
Thus, Bespalov's earnings for the billing period for the purposes of calculation sick leave is:
- in 2016 - 180,000 rubles. (15,000 rubles × 12 months),
- in 2015 - 181,182 rubles. (15,000 rubles × 11 months + 10,000 rubles + 3,000 rubles + 3,182 rubles).
The amount of earnings does not exceed the limit on contributions, therefore, the calculation of the sick leave in 2017 must be carried out based on payments in the amount of 361,182 rubles. (180,000 rubles + 181,182 rubles).
The amount of payments for the billing period must be compared with the value of the 24-fold minimum wage established on the date of the onset of temporary disability. If payments for the billing period turn out to be less, then when calculating average earnings, it will be necessary to use exactly the 24-fold minimum wage (part 1.1 of article 14 of Law No. 255-FZ).
If you make a mistake in calculating benefits, there will be a debt or overpayment of contributions. To prevent this from happening, consider sick leave in. Free trial access to the program is valid for 30 days.
Average daily earnings for sick leave in 2017
The average daily earnings for calculating the sick leave in 2017 are determined based on the earnings accrued in 2015-2016. To do this, the total income is divided by 730 days. This procedure is prescribed in part 3 of article 14 of Law No. 255-FZ.
The marginal average daily earnings for benefits is 1901.37 rubles. [(670,000 rubles + 718,000 rubles) : 730 days]. If the employee earned more in the previous two years, you accrue benefits from the new maximum average earnings of 1901.37 rubles.
Example:
Employee A.S. Kondratiev was ill from 9 to 16 February 2017. The calculation period included 2015 and 2015. During this time, the employee was credited 365,000 rubles. The settlement period Kondratiev worked completely. The average daily earnings of Kondratiev is 500 rubles. (365,000 rubles : 730 days).
Total amount of sick leave in 2017
For a list of periods included in the length of service, see Article 16 of Law No. 255-FZ and paragraphs 2 and 2.1 of the Rules approved by Order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91.
How the insurance period of an employee affects the amount of daily allowance, we have presented in the table below.
Answered by Irina Savchenko,
Head of the Department for Monitoring the Implementation of the Calculation and Appointment of Insurance Coverage of the Department for the Organization of Insurance Payments of the FSS of Russia
“Determine the length of service on the day of the onset of temporary disability (clause 7 of the Rules, approved by order of the Ministry of Health and Social Development of 06.02.2007 No. 91). Include periods in the insurance experience ... .. "
Table. Experience for calculating sick leave in 2017 and 2018
After the amount of the daily allowance is determined, the final calculation of the sick leave in 2017 can be made. To do this, the daily allowance must be multiplied by the number of sick days.
Example:
Let's use the conditions of the previous example and assume that Kondratiev's employee has more than 8 years of experience. Accordingly, the sickness benefit is 4,000 rubles. (500 rubles x 100% x 8 days).
Calculation of sick leave in 2017 upon dismissal
The employer must pay for the entire period of illness of the retired employee. A common mistake: organizations pay sick leave to former employees based on their length of service. And only within 30 days after the dismissal. And it should be the other way around.
If former employee fell ill within 30 calendar days from the date of dismissal, he needs to pay for the entire period of illness (clause 2, article 5 of Law No. 255-FZ). Even if he fell ill on the 30th day. At the same time, the amount of the allowance for a former employee is 60 percent of his earnings, regardless of the length of service (clause 2, article 7 of Law No. 255-FZ).
Example:
Petrov S. A. resigned from Vector LLC on February 27, 2017. On March 24, he fell ill and was on sick leave for 7 calendar days. The billing period is 2015 - 2016. The worker has more than 10 years of service, but still the amount of the benefit will not exceed 60 percent of his average earnings.
Petrov earned 780,013.15 rubles in 2015, and 852,746.88 rubles in 2016, which is more than the limits for 2015 and 2016. This means that the amount of the benefit will be equal to 7985.75 rubles. [(670,000 + 718,000) : 730 days × 60% × 7 days].
How to calculate sick leave in 2018
It is necessary to calculate the sick leave in 2018 in a new way. The fact is that in 2018 the billing period for benefits includes 2017 and 2016. Because of this, the maximum daily earnings have increased.
For 2017, payments within the limits of 755,000 rubles can be taken into account for the sick leave, and for 2016 - within the limits of 718,000 rubles. That is, the maximum average daily earnings for benefits in 2018 is 2017.81 rubles. [(755,000 rubles + 718,000 rubles) : 730 days].
Important: you can automatically determine the amount of sick leave in "". Documents for the FSS are formed at the time of calculation. You can try it for free right now.
Calculation of hospital benefits in 2018: an example
The employee was ill for five calendar days, from January 15 to January 19, 2018. The settlement period is 2016-2017. In 2016, the employee's earnings amounted to 540,500.00 rubles, and in 2017 - 587,500.00 rubles.
IN billing period the employee was ill for 14 calendar days. But this does not affect the calculation of the sickness benefit. Earnings for two years for temporary disability benefits must be divided by 730. Therefore, the average daily earnings is 1545.21 rubles. [(540,500 rubles + 587,500 rubles) : 730 days].
The insurance experience of the employee is four years. This is less than five years, so the allowance will be 60 percent of the average earnings: 4635.63 rubles. (1545.21 rubles x 60% x 5 days).
Paid sick leave in 2017-2018
Sick leave due to illness or injury is paid from the following sources (clause 1, part 2, article 3 of Law No. 255-FZ):
- for the first three days of disability - at the expense of the employer;
- > for the rest of the days - at the expense of the FSS.
A sick leave issued in connection with caring for a sick family member, quarantine of an employee or his child attending a kindergarten, aftercare in a sanatorium on the territory of the Russian Federation after the provision of medical care in a hospital, as well as in other cases, is paid at the expense of the FSS from the first days of disability (part 3 of article 3 of Law No. 255-FZ).
The main indicators that affect when accruing sick leave on its size are seniority And average earnings worker. In 2016, to calculate the average earnings of a sick person, income for 2014 and 2015 is taken, provided that insurance contributions to the FSS are calculated from it. How the average daily earnings are calculated, whether the employer can increase the amount of sick leave for their employees and how to calculate benefits - all this will be discussed in this article.
Average daily earnings
The general formula for calculating sick leave in 2016 looks like this:
The average daily earnings of an employee is calculated by dividing the income for the previous 2 years by 730 days (clause 3, article 14 of the Law of December 29, 2006 No. 255-FZ). At the same time, the amount of earnings has a limitation due to the maximum size of the base on which contributions to the FSS are accrued:
- for 2014, income in the amount of not more than 624,000 rubles is accepted,
- for 2015, income is limited to the amount of 670,000 rubles.
The maximum daily earnings for sick leave in 2016 is:
(624,000 rubles + 670,000 rubles) : 730 days = RUB 1,772.60
If the actual income of the employee was higher, then the sum of the maximum average daily wage for sick leave in 2016 - 1772.60 rubles.
At the same time, the actual average earnings should not be lower than the permissible minimum, which is calculated from the minimum wage. From July 1, 2016, the amount of the minimum wage is 7,500 rubles, which means that the minimum average earnings for calculating benefits is:
7500 rub. x 24 months: 730 days = 246.58 rubles.
Compare the actual and minimum average daily earnings received - the larger of them will be taken into account when calculating benefits.
Supplement to average earnings on sick leave
As we can see, the amount of sick leave is limited and often it turns out to be less than when calculated from actual earnings. Not all work experience allows you to count on benefits in the amount of 100% of the average salary, but for some it is completely calculated from the minimum wage. In such cases, the employer may voluntarily establish for employees an additional payment for sick leave up to average earnings. This payment is calculated from the employer's funds and is not reimbursed by the Social Insurance Fund.
To whom to make an additional payment for sick leave, the employer sets himself internal document. This may be an order or provision for an additional payment, or the corresponding clause in employment contracts or in a collective agreement. The additional payment can be permanent or one-time, made to all members of the labor collective, or on an individual basis to a specific employee.
How to calculate the surcharge is not established by law, it is up to the employer to decide. For example, you can calculate a benefit at 100 percent with no limit on the amount of annual income and without taking into account the length of service of an employee, or make a calculation based on general rules, but do not take into account the limitation on seniority, or take into account the percentage of seniority, but do not limit annual income, etc. Then you should calculate the sick leave, in accordance with the law, taking into account all the necessary restrictions. The difference between the amounts received is the supplement to the average earnings on the sick leave.
The surcharge is paid together with the sick leave, it is subject to personal income tax and insurance premiums to the FSS PFR and FFOMS. For the simplified tax system and income tax, the surcharge is taken into account as labor costs.
An example of calculating sick leave based on average daily earnings
In 2014 and 2015, the employee received 660,000 rubles each. income. His work experience is 7 years. From August 1 to August 11, 2016, he was on sick leave for 11 calendar days.
At the enterprise where the employee works, the “Regulation on the additional payment of sick leave to average earnings” has been adopted without restrictions on the amount of benefits and length of service. Calculate temporary disability benefits.
Determine the actual average daily earnings of an employee:
(660,000 rubles + 660,000 rubles): 730 \u003d 1,808.22 rubles.
The amount received exceeds the maximum allowable average daily wage for calculating benefits:
(624,000 rubles + 670,000 rubles) : 730 days = RUB 1,772.60
Calculate the allowance, according to the "Regulations on additional payment":
1,808.22 x 100% x 11 days = 19,890.42 rubles.
RUB 1,772.60 x 80% x 11 days = RUB 15,598.88
We determine the amount of the supplement to the average earnings on the sick leave:
RUB 19,890.42 - 15,598.88 rubles. = 4,291.54 rubles.
As a result, the employee will receive an allowance in the amount of 15,598.88 rubles. and an additional payment to it in the amount of 4,291.54 rubles.
Legislation on social benefits set a number of limit values. Why it is impossible to focus on other restrictions, for example, those derived by calculation, read the article.
At present, when determining the amount of benefits for pregnancy and childbirth and for childcare up to one and a half years, the legislation operates with such concepts as the maximum amount of the base for calculating insurance premiums, the maximum amount of average daily earnings, and the minimum amount of monthly childcare benefits.
The maximum value of the base for calculating insurance premiums
When calculating benefits, the amount of payments taken into account for each calendar year of the billing period is limited by the maximum value of the base for calculating insurance premiums (part 3.2 of article 14 federal law dated December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood", hereinafter - Law N 255-FZ).
The maximum value of the base for calculating insurance premiums is established by Part 4 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance(hereinafter - Law N 212-FZ).
According to part 5 of article 8 of Law N 212-FZ, the maximum value of the base for calculating insurance premiums is indexed annually and amounts to:
- in 2011 - 463,000 rubles. (Decree of the Government of the Russian Federation of November 27, 2010 N 933);
- 2012 - 512,000 rubles. (Decree of the Government of the Russian Federation of November 24, 2011 N 974);
- 2013 - 568,000 rubles. (Decree of the Government of the Russian Federation of December 10, 2012 N 1276).
For example, if an employee's earnings for 2012 are 543,000 rubles, an amount of 512,000 rubles is taken to calculate the allowance.
Maximum daily earnings
From January 1, 2013, Law N 255-FZ was supplemented with a new value - the maximum amount of average daily earnings (subparagraph “c”, paragraph 9, article 1 of the Federal Law of December 29, 2012 N 276-FZ). It is used in calculating maternity benefits and monthly allowance for child care.
According to paragraph 3.3 of Article 14 of Law N 255-FZ, the average daily earnings cannot exceed the amount determined by dividing by 730 the sum of the limit values \u200b\u200bof the base for calculating insurance premiums to the FSS of the Russian Federation for two calendar years preceding the year of maternity leave and parental leave.
The FSS of the Russian Federation, in a letter dated 11.01.2013 N 15-03-18 / 12-169, indicated that for insured events that occurred in 2013, the maximum amount of average daily earnings is 1335.62 rubles. .
Estimated values and consequences of their application
Based on the limit values established by Law N 255-FZ, an accountant can calculate the maximum possible amounts of benefits for pregnancy and childbirth and child care.
So, for example, the monthly benefit for caring for a child up to one and a half years in 2013 cannot exceed the calculated value of 16,241.14 rubles. . And the maximum calculated value of the benefit for pregnancy and childbirth will be equal to 186,986.3 rubles. .
Note.140 calendar days is the normal length of maternity leave.
With the introduction of the concept of “maximum average daily earnings”, some accountants considered it possible to use the maximum estimated amount of “children's” benefits in their work, believing this to be correct, since the limit values \u200b\u200bestablished by Law N 255-FZ were already used in its calculation. Whether this is permissible, we will show by the example of calculating the maternity allowance.
Example. Employee P. I. Detochkina has been working in the organization for three years. In March 2013, she goes on maternity leave. In the billing period (2011 and 2012), P. I. Detochkina was on sick leave due to temporary disability for 34 calendar days. days in 2011 and 21 calendar days. days in 2012. In 2011 and 2012, the employee received 412,000 rubles. and 527,000 rubles. respectively. It is necessary to calculate the amount of the maternity benefit if it is known that the duration of her maternity leave was 136 calendar days.
Solution. For clarity, we present the solution in Table. 1 and 2.
Table 1
Preparation of initial data for the calculation of maternity benefits
| N p / p | Name of indicator | Selecting or calculating an indicator | |||
| 1 | The amount of payments taken into account for each year of the billing period | 2011 | RUB 412,000 | < | RUB 463,000 |
| RUB 412,000 | |||||
| year 2012 | RUB 527,000 | > | RUB 512,000 | ||
| RUB 512,000 | |||||
| 2 | The total amount of payments taken into account for the billing period | RUB 412,000 + 512,000 rubles. | |||
| RUB 924,000 | |||||
| 3 | Total number of calendar days of the billing period | 731 cal. days - 34 calendars. days - 21 calend. days | |||
| 676 cal. days | |||||
| 4 | Actual average daily earnings | (412,000 rubles + 512,000 rubles): 676 calendars. days | |||
| RUB 1366.86 |
table 2
Two options for calculating maternity benefits
| N | Action | Correct calculation option | Wrong calculation option |
| 1 | We compare the actual average daily earnings with the maximum size | RUB 1366.86 > 1335.62 rubles. | We do not compare |
| RUB 1335.62 | RUB 1366.86 | ||
| 2 | Determine the daily allowance | RUB 1335.62 x 100% | RUB 1366.86 x 100% |
| RUB 1335.62 | RUB 1366.86 | ||
| 3 | Calculate the amount of maternity benefit | RUB 1335.62 x 136 cal. days | RUB 1366.86 x 136 cal. days |
| RUB 181,644.32 | RUB 185,892.96 | ||
| 4 | Compare with the maximum calculated value | We do not compare | RUB 185,892.96< 186 986,3 руб. |
| RUB 185,892.96 |
What happened in the end? As a result of an incorrect calculation, the accountant will pay P.I. Detochkina an allowance for pregnancy and childbirth in the amount of 185,892.96 rubles. instead of the prescribed 181,644.32 rubles.
The overpayment is equal to 4248.64 rubles. (185,892.96 rubles - 181,644.32 rubles).
Thus, comparison with the maximum calculated values of the maternity benefit, the monthly childcare allowance, determined by the insured based on the maximum amount of average daily earnings, may lead to an error, and therefore to the payment of these benefits in the wrong amount.
Moreover, in this case, the insurer is not entitled to collect overpayment of benefits from the employee.
The insurer can return the overpaid allowance only if the overpayment arose as a result of counting error or bad faith on the part of the recipient of the allowance (part 4 of article 15 of Law N 255-FZ).
In 2019 size lump sum for pregnancy and childbirth (BiR), in accordance with federal law No. 81-FZ of May 19, 1995, for women who are at the time of maternity leave in a different social status, can be set equal to:
- 100% of the average earnings - for working women subject to compulsory insurance in case of disability and motherhood;
- 100% of the amount of monetary allowance - for contract servicemen;
- in the minimum fixed amount - in all other cases (including - to students dismissed during the liquidation of the organization, etc.).
The legislative framework that establishes the indicated amounts of the B&R allowance:
- Art. 8 of Federal Law No. 81-FZ of May 19, 1995 "On State Benefits for Citizens with Children";
- Art. 11 of Law No. 255-FZ of December 29, 2006 "On compulsory social insurance in case of temporary disability and in connection with motherhood".
No major changes in calculus maternity allowance compared to previous years did not happen, except for the indexing of the minimum fixed size, (twice in current year) And .
- The amount of the benefit is calculated from the salary or other type of income, taking into account (if the latter is relevant for the area in which the woman leaving the decree lives, and it has not already been taken into account when calculating wages).
- If a woman has combined work for at least two years two employers, then the amount of the allowance is calculated from the salary of each of them. Then in the antenatal clinic, she must issue two to provide for each place of work.
- The payout amount based on the minimum wage(minimum wage), subject to annual indexation(6204 rubles from January 1 and 7500 rub. from July 1, 2016).
Maximum maternity benefit in 2019
The amount of the maternity allowance in general case depends on the average salary, but with too much income limited within certain limits. That is, with an annual salary, for example, of a million rubles, they will be charged not from this amount, but from a smaller one - from which, according to the law, they can be paid by the employer contributions to insurance funds (PFR, MHIF and FSS).
Compared to the previous year in 2016 maximum limits have increased. This happened due to the new limits on the bases from which mandatory contributions V Social Insurance Fund(FSS).
Benefits begin to accrue only after the woman goes on maternity leave. That is, the pregnant woman will receive it in a smaller size if she leaves later. due date. The minimum duration of a full vacation in BiR is 140 days(70 days before delivery and 70 after), however, it can increase with multiple or complicated pregnancy - in proportion to the duration, the amount due lump sum payment.
- For each day of processing a woman will receive regular salary, so for these days she will not be entitled to maternity payments.
- When leaving on maternity leave from the main job and from a combined position at different times, the allowance will be accrued behind different amount days.
Recall: in order to receive benefits, you need to provide the employer or social security with an application along with (as well as other documents if necessary). Deadline appeals - no later than 6 months. after the end of the vacation in BiR.
Average earnings for calculating sick leave benefits
According to the established rule, maternity payments are calculated on the basis of average earnings for two previous full calendar years. At the same time, unlike the usual sick leave for temporary disability, the amount of maternity benefit is not affected by the work experience of the employee (provided that it is more than 6 months).
For those who issue a decree in 2016, the settlement years will be 2015 and 2014. When working part-time the average size earnings are taken according to the amounts actually paid.
The average earnings used in the calculation include all types of income of a woman from which contributions to the FSS. To him, in accordance with Art. 9 of the law of July 24, 2009 No. 212-FZ do not include:
- allowances for social insurance, including payments for temporary disability (sick leave);
- periods of release from work with full or partial pay;
- one-time material assistance paid by the employer to employees in the amount of up to 4,000 rubles. for the billing period;
- other less common types of payments.
When calculating average earnings are taken into account these incomes:
- salary and travel allowance;
- bonuses, fees;
- holiday pay;
- compensation for unused vacation;
- financial assistance from the employer over unaccounted for 4,000 rubles.
Average daily earnings calculated by dividing the income from which the insurance premiums in the FSS, for two calendar years, by the number of days in this period (in the simplest case, 730 days). The total number of days does not include:
- The periods during which the woman was on sick leave, in and.
- Days when the employee was released from duties with partial or full salary retention, if no social insurance contributions were accrued during this time.
If during one or both accounting years a woman was on maternity leave or parental leave, then such a calendar period is allowed (but not obligatory) to be replaced by any other. The main thing is that when measuring the amount of payments does not decrease.
The resulting figure is multiplied by and we get the amount of the benefit in each case. The allowance can be calculated after the end of sick leave(main and, if any, additional), which will indicate the number of days of vacation in BiR.
Decree may last:
- 140 days - base case;
- 156 days - with complications during childbirth;
- 194 days - at the birth of two or more children at the same time.
The marginal base for calculating insurance premiums in 2019 (table)
The average earnings for the calculation of maternity for each billing year cannot exceed statutory maximum. The size of the latter is base limit, with which in the FSS insurance premiums are charged.
Limit sizes of bases for accrual of maternity leave in 2016-2019. are shown in the table below. For annual salaries in excess of the amounts given, the figures from the table will be used.
Limits of the insurance base for contributions to the FSS for 2010-2016.
| Year | Insurance base, rub. in year |
| 2010 | 415 000 |
| 2011 | 463 000 |
| 2012 | 512 000 |
| 2013 | 568 000 |
| 2014 | 624 000 |
| 2015 | 711 000 |
| 2016 | 718 000 |
| 2017 | 755 000 |
| 2018 | 815 000 |
| 2019 | 865 000 |
Note: The limit bases for years before 2014 are given for cases where a woman wants to replace the year in which she was on maternity leave or on leave to care for another child for another calendar period.
If the employee's salary in the billing year exceeds the amount presented in the table, then the employer did not pay contributions to the FSS from any part of the salary in excess of the above limit and, accordingly, it cannot be fully taken into account when calculating benefits.
In fact, the law limits not only the annual total that is taken into account, but also indirectly the actual average daily earnings.
- In general, it cannot exceed the sum limit bases for 2014 and 2015 divided by 730 (number of days in two ordinary years) or 731 (if one of the two years is a leap year).
- That is, in the general case, in 2016, the average daily earnings for calculating benefits cannot be more than 1828.77 rubles.
The maximum amount of maternity benefit in 2016
Based on the formula for calculating benefits and the maximum insurance base, the maximum amount of payments for 140 days of the decree in 2016 will be:
140 days × (624,000 rubles + 711,000 rubles) / 730 days = RUB 256,027.40
Accordingly, with (complicated childbirth, multiple pregnancy) and a salary greater than or equal to the insurance base, the employee will be required to:
- behind maternity leave 156 days long - 285,287.67 rubles.
- for a vacation lasting 194 days - 354,780.82 rubles.
This amount paid as a lump sum for the entire period. It will be relevant provided that in 2014 and 2015. the woman was not on sick leave or on maternity leave.
An important addition: to the received maximum size payments do not apply. That is, for example, both in the Arctic and in the Black Sea region, the maximum allowance will be the same.
Minimum maternity benefit in 2019
In some cases, the minimum amount is paid:
- working- according to the minimum wage for each month of the decree, the value of which is established for each year by federal law;
- - in the form of a fixed amount established by law.
Women who did not work before the onset of pregnancy and childbirth do not go on maternity leave and cannot count on B&R benefits, even in the minimum amount. The exception is pregnant women with the official status of unemployed (i.e. registered with the Employment Center), dismissed due to the liquidation of the organization a year or less before obtaining the status, as well as some other categories of persons.
When calculating based on the size of the minimum wage
The minimum wage changes periodically (most often once a year) to reflect price increases. However, for 2016 due to ongoing economic crisis a two-fold increase was envisaged:
- from 01/01/2016 to 06/30/2016, the minimum wage was 6204 rub.;
- from 07/01/2016 - 7500 rub.(immediately increased by 21% in accordance with Law No. 164-FZ of 06/02/2016 “On Amendments to Article 1 of the Federal Law “On the Minimum Wage”).
For the B&D allowance in the minimum amount according to the minimum wage according to the law they have a right:
- Pregnant women going on maternity leave if they have worked in an organization less than 6 months.
- Women with an average salary below the minimum wage for the past two years (it is noteworthy that in this case, the calculated average earnings are compared with the minimum established for the estimated year of maternity leave, and not for the previous 2 years, so the allowance is calculated according to the minimum wage at the time of its appointment).
If a woman's earnings for some certain part of the calculation calendar period were below the minimum wage or were absent at all, then during this time the amount is also calculated based on the minimum wage.
Table of minimum wage sizes by years
| Year | Minimum wage, rub. |
| 2014 | 5 554 |
| 2015 | 5 965 |
| 01.01.2016 - 30.06.2016 | 6 204 |
| 01.07.2016 - 31.12.2016 | 7 500 |
Note: For individual subjects of the Russian Federation, the size of the minimum wage may differ depending on regional agreements and orders. Increases are also applied to this amount. district coefficients.
Corresponding to the value of the minimum wage 7500 rubles. minimum maternity allowance based on 140 days of decree from July 1, 2016 will be paid in a lump sum RUB 34521.20:
140 days × (7500 rubles × 24 months) / 730 days = RUB 34521.20
- From the above calculation, it can be seen that the minimum amount of the benefit is also determined by average daily earnings for 2 years, equivalent the current value of the minimum wage. There are no exclusion periods for this.
- If the care period in falls at the junction of years, then you can postpone maternity leave and move it to the beginning of the new year. This is allowed if the employee sees that in this case the amount of the allowance will be more beneficial for her.
Non-working women during the liquidation of the organization
Women who lost their jobs due to the liquidation of the organization no more than a year before receiving the status of unemployed, can count on benefits in the form of a clearly fixed amount. From 02/01/2016 its size is RUB 581.73 per 1 month.
A payment in the same amount is due to the following categories of women registered with the Employment Center within a year after the termination of work:
- ceased to operate as individual entrepreneurs(IP);
- who have lost the status of a lawyer, private notary or other person whose activities are licensed.
The indicated categories of citizens are issued at the place of residence. Size lump sum payment It is also determined depending on the duration (issued to the unemployed who are registered with the employment service - the labor exchange).
In this case, the allowance will be paid in one of the following amounts:
- RUB 2,679 with sick leave 140 days;
- 2 985 rub. - at 156 days;
- 3 712 rub. - at 194 days.
The amount of payment to full-time students
According to the legislation, women who are in professional, higher educational institutions and scientific organizations, can also count on maternity payments on the relevant certificate from medical organization in the amount of the scholarship.
- The allowance is also intended for graduate students of full-time education.
- Payments are accrued when going on academic leave.
The allowance is issued at the place of study and paid from the state budget. educational institution does not have the right to refuse a woman in payment. At the same time, students of other forms of education (correspondence) allowance for BiR not allowed.
Conclusion
Size maternity payment for those who went on maternity leave in 2016, in the general case, it is equal to average salary or other income (scholarships, monetary allowance). The amount of the settlement allowance for BiR for those who went on maternity leave on sick leave for 140 days from 07/01/2016 fluctuates within 34521,20 … RUB 256,027.40
In general, the amount of the payment depends on:
- length of stay on sick leave;
- the current minimum wage - for women with a small salary or recently laid off;
- the marginal base for calculating insurance premiums - for those who received high wages.