Calculation procedure and maternity benefits calculator - maternity and child care benefits

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Published: 03/05/2016

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A newborn brings not only great joy to the family, but also additional financial expenses. After the birth of the baby, the mother does not work, spending all her time caring for the baby. During this period, financial assistance is very important. The state provides it through maternity payments, which the expectant mother receives during pregnancy and after the birth of the child.

Such payments to a woman are due for a period that usually includes 70 days before childbirth and can last the same amount after it.

The exact duration is determined by the doctor, which is recorded on the sick leave certificate.

Maternity benefits are calculated in accordance with Federal Law No. 81-FZ of May 19, 1995 “On State Benefits for Citizens with Children.”

The amount of payment, methods of payment and receipt are specified by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.”

• Categories of maternity leave recipients in 2021
• Indexation of maternity payments and minimum wage in 2021
• What does the amount of maternity leave depend on?
• Limit amount of maternity benefits

How is maternity benefit paid?

Maternity benefits are also called maternity benefits.
This is a type of insurance under OSS (compulsory insurance coverage) for women during pregnancy and childbirth. These payments are regulated by Federal Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children.” Calculation of benefits is intended for those categories of citizens who are entitled to maternity benefits. These are working women, unemployed women, those who are studying full-time, women military personnel under contract, women who have adopted a child.

In 2021, maternity benefits are payable while a woman is on maternity leave. As soon as a woman returns to work from such leave, the payment of benefits stops, since the law does not provide for the payment of both wages and maternity benefits at the same time.

Payment of benefits occurs at the place of work of the woman or her other official employment (service, study). In case of unemployed status, the benefit is transferred by the social protection body.

What do you need to know? Replacing periods

A woman going on maternity leave can replace the periods of work used to calculate benefits. When it is necessary? For example, an employee recently returned from her first maternity leave and immediately announced that she was pregnant again. As a general rule, wages received over the previous 2 years are used to calculate benefits. It will be small, since the employee did not perform a labor function.

In this case, she can write a statement indicating a request to replace 1 or 2 years at once for calculating maternity payments with earlier periods. It is submitted to the employer when submitting an application for maternity leave and sick leave. If a woman does not independently draw up and submit an application for a change of periods, then the benefit will be calculated in the standard manner.

A woman planning to go on maternity leave should know several nuances:

• The second part of the vacation is processed separately. It is recommended to do this as soon as possible after returning from the maternity hospital. By agreement with the employer and the procedure adopted in a particular organization, an application can be drawn up for two vacation periods at once;
• The validity period of the employment contract does not change when going on maternity leave; the employer does not have the right to fire a pregnant woman or a woman with a child under 3 years old. If the employment contract expires while you are on maternity leave, it is automatically extended for its entire duration;
• In a standard situation, a woman goes on maternity leave when she is 30 weeks pregnant. If it’s still a long way off, but it’s already hard to work, then the employee can go on vacation paid by the employer. If it has already been used in the current working year, then leave for the next year is issued in advance. The employer does not have the right to refuse to provide it to pregnant employees.

So, to go on maternity leave, you will need to draw up an application, collect a package of documents and submit them to the employer for consideration. The amount of maternity payments is determined by a formula established at the legislative level.

The procedure for calculating maternity benefits in 2017 manually

The above-mentioned law in Article 8 states that if a woman works, the maternity benefit will correspond to her average earnings.

Until 2013, women could choose the procedure for calculating maternity benefits. Since 2013, there has been one procedure for calculating maternity benefits.

Maternity benefits are now calculated in a uniform manner - the basis for this calculation is the average salary. But the insurance period is not used in this calculation.

The calculation is made for categories of working women and military personnel, but for female students the amount of payments is equal to a fixed amount, subject to annual indexation.

The calculation scheme for maternity benefits in 2021 is as follows:

All income from labor activity for the last two calendar years that preceded the year of maternity leave is taken into account and divided by the number of days in this period and multiplied by the number of days on maternity leave.

The calculation of maternity benefits in 2021 has its own nuances and features.

First, the average earnings for each of the two calendar years should not exceed a certain maximum. This maximum is established by law. This is the maximum value of the base for calculating insurance contributions to the Social Insurance Fund for the corresponding year. For example, in 2016 its value was equal to 718,000 rubles. That is, when calculating for each year, you need to use the amount that is smaller.

Secondly, the amount of average daily earnings (that is, the quotient of income for two years divided by the number of days) now has a limit. The permissible maximum is determined as follows: take the maximum bases for calculating contributions to the Social Insurance Fund for the two years preceding the decree, add them up and divide the resulting amount by 731.

Thirdly, from the total number of calendar days in a two-year period the following should be excluded:

Periods of temporary disability, maternity leave, parental leave

The period of release of an employee from work with full or partial retention of wages, if insurance premiums were NOT charged on the retained wages for this period

Fourthly, if during the two years preceding the maternity leave the employee took maternity or child care leave, then these periods are excluded from the calculations. However, in this case, the woman is given the right to replace such years with the previous two years in order to increase the amount of maternity payments.

How to calculate benefits without using an online calculator?

The amount of the benefit is calculated using a formula based on the certificate of incapacity for work during pregnancy and childbirth. If a woman works part-time for at least two years, the benefit for each job is calculated separately and independently of each other.

And so, the formula for calculating maternity benefits is as follows:

P = SDZ × T,

Where:

SDZ - average daily earnings for the billing period (calculated using an additional formula);

T - the number of days of maternity leave (taken from sick leave provided at the destination of the payment - i.e. to the employer).

To calculate benefits, it is important to correctly determine the average daily earnings (ADW). It is equal to: SDZ = SZ / Dn,

Where:

SZ - total earnings for the entire billing period, when calculated in 2021 - the average salary for 2015 and 2021, with which the employer paid insurance premiums (i.e. the entire “white” salary, which is taken by the employer from form 2-NDFL );

Day —number of calendar days in the billing period.

The billing period is always taken to be two full calendar years preceding the start of maternity leave.

Its duration Day = 730 days in the general case and 731 days if one of the calculation years is a leap year.

From this value, if necessary, you need to subtract the number of days on sick leave and on previous maternity leave during the specified years, if they occurred (the so-called “exception periods”).

During this period, the total income of the SZ .

As we have already said, the amount of maternity benefits does not depend on the employee’s length of insurance if her work experience exceeds six months. If the insurance period is less than 6 months, then maternity benefits are accrued in the amount of 100% of the average salary (based on the minimum wage).

Average salary for calculating maternity benefits

When calculating average earnings, the total amount of income of the SZ for the billing period is taken into account, as well as the number of days in this period. The concept of income includes all types of earnings from which insurance contributions to the Social Insurance Fund (SIF) were paid. Among them:

• salary;
• vacation pay;
• any bonuses;
• travel allowances;
• royalties for patents, literary works;
• compensation for unused vacation;
• other income.

The calculation period Day is generally equal to the calendar number of days in two years (730, 731 or 732), and holidays and non-working days are not deducted. However, this period may be reduced.

Periods of time during which social security contributions were not transferred are not taken into account:

• days on sick leave;
• periods of maternity leave;
• other periods of time during which the woman did not work, partially or fully received a salary, but social security contributions were not transferred.

Periods when a woman was granted leave without pay are not excluded from the calculation period for calculating average earnings.

Maximum and minimum maternity benefits

A working woman does not have the right to receive an amount greater or less than that established by law. Even with a very small salary, the employer’s accounting department will not be able to accrue to a woman an amount less than the minimum wage (minimum wage) per month of maternity leave.

This amount is calculated for each month of maternity leave.

In this case, regional coefficients are taken into account.

For example, based on the minimum wage equal to 7,500 rubles, for 140 maternity days the amount of minimum maternity payments will be 34,520 rubles 55 kopecks.

The base for calculating insurance contributions to the Social Insurance Fund has been determined, which is the amount of total earnings established at the legislative level for each of the accounting years. And if a woman’s annual earnings exceed this amount, then the calculation of maternity benefits does not take the amount actually earned, but the amount of the insurance base.

So, when calculating the amount of payment for sick leave for pregnancy and childbirth for 140 days on sick leave, it is: 140 days × (624,000 rubles + 711,000 rubles) / 730 days = 256,027.40 rubles.

Taxation

Maternity benefits paid to women in 2021 are not subject to income tax - no insurance premiums are charged. As before, the maximum and minimum payout amounts must be taken into account. They are established at the legislative level, and in case of violation, payments are made according to the accepted minimum and maximum standards.

So, the minimum benefit amount depends on the established minimum wage. So, in 2021 it is 8800 rubles. Based on this, the amount of payments is calculated:

8800 * 24 months/730 days*140 days = 40,504 rubles. This is the minimum payment that a woman can claim this year. It is important that the size of the minimum wage can be changed, but the calculation formula will not change, but the final values ​​will be different.

The maximum amount of benefits assigned in connection with maternity leave is 266.191 rubles.

Calculation of child care benefits up to 1.5 years in 2021

It is important to observe the following rule: when calculating benefits, one should proceed from the average daily earnings of a woman and the amount of this benefit should not be less than the minimum value established by law.

To calculate the monthly benefit you need to use the following formula:

From the total number of calendar days, calendar days are removed that fall on: sick leave, maternity leave and parental leave, all leaves with pay, when insurance premiums were not charged on it.

When a woman’s average salary for each full month of the billing period is less than the minimum wage, the following formula should be used to calculate benefits:

Preparation of a package of documents for receiving maternity benefits

You need to collect a package of documents.

To correctly calculate the amounts due, the payroll accounting employee must submit the following documents:

1. A certificate issued by a doctor at the antenatal clinic confirming registration in the early stages of pregnancy;
2. Application for the provision of maternity leave and the corresponding accruals to the specified account of the employee;
3. Certificate of incapacity for work opened in the antenatal clinic. Since the application for leave can be written “in advance”, the sick leave does not have to be submitted along with the application. Very often, pregnant women combine annual paid leave and maternity leave, then the “rest” begins earlier than expected;
4. In cases where the employee changed jobs during the period under review, it is necessary to submit Form 182H to calculate sick leave from the previous employer.

If a woman works part-time for several employers, then she must be paid benefits for each place of work.

So what should workaholic mothers do? After all, there are such dedicated women who don’t need anything, just give them the opportunity to “work in peace.” Of course, it is impossible to limit a woman in her desires, even during such a delicate period.

What is the minimum child care benefit in 2017?

The minimum amount of support for child care up to 1.5 years in 2017 is:

Indexation of maternity payments and minimum wage in 2017

The government annually indexes social benefits. Changes in 2021 are regulated by Federal Law No. 444-FZ, which was signed by the President of Russia on December 19, 2021. Based on the results of 2016, the inflation rate was 5.8%. This figure was taken as the basis for indexing maternity leave.

All government payments (including maternity benefits, with the exception of maternity capital) will be indexed on February 1, 2017 with a coefficient of 1.057 compared to the previous year. The amount of maternity leave, taking into account indexation, is clearly presented in the table:

With the exception of the amount of indexed payments, maternity benefits are calculated in the current year according to the same rules as in the past: in accordance with Federal Law No. 255.

In 2021, the minimum wage will be indexed not in January, as usual, but in July. Initially, the authorities promised that the minimum wage would increase by 17.33%, but now the approved figure is only 4%. Thus, the minimum wage amount will increase from 7,500 rubles to 7,800 rubles.

How to use an online calculator?

On the Internet you can find several types of online calculators to automate the calculation of maternity benefits.

In general, the operating principles of these automated systems are similar. And in order to calculate the allowance, you will need to enter the necessary initial data into the system in several steps:

Step 1 - Specify the duration of the maternity leave (by default 140, if a different duration - enter your data, for example, 156 or 194);

Step 2 - Indicate the number of days falling on periods not taken into account (sick leave, maternity leave, leave for a child up to 1.5 and up to 3 years, if these periods fall within the billing years);

Step 3 - Enter your total earnings for each billing year (not taking into account those payments for which the employer did not pay insurance contributions, for example, social benefits). Important: it is necessary to include income from all employers if there are certificates of income from them. The amount cannot exceed 718,000 rubles for 2021.

After entering the specified initial data, the calculator carries out an online calculation of maternity benefits.

Certificate of incapacity for work

Maternity benefits are paid within 10 days.

The period of the certificate of incapacity for work can be extended by the decision of the attending physician. Causes may include difficult labor and postpartum complications.

The standard vacation period is 140 days, of which 70 conditionally fall during the “before” period and the same amount during the “after” period. Conditionally, because regardless of the date of birth, the duration of sick leave cannot be revised downwards. If the mother's condition is serious, the leave will be extended for another 2 weeks.

Women with multiple pregnancies are initially entitled to a longer sick leave of 194 days: before childbirth - 84 and after - 110.

Maternity leave of 110 days is also available to those who adopt a child under three months of age.