How to calculate vacation pay after maternity leave for up to 3 years?

It happens that an employee, planning to return to work from maternity leave, immediately warns the employer that she would like to take regular annual leave from the first day of “work.” She has the right to this if:

did not take her allotted vacation before she went on maternity leave (Article 260 of the Labor Code of the Russian Federation);
Her new working year began during her maternity leave. This means that during the maternity leave, she earned herself a certain amount;
worked part-time while on maternity leave.

In the latter case, the entire time the employee works part-time is included in the billing period to determine the amount of vacation pay (clause 12 of the Regulations on average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922, hereinafter referred to as the Regulations). What is the billing period in other cases?

The procedure for calculating vacation pay

As a general rule, vacation pay is calculated as follows: the average daily earnings are multiplied by the number of calendar days of vacation (clause 9 of the Regulations). The first of these indicators is considered for the billing period, which is usually equal to 12 calendar months preceding the month the vacation began (clause 4 of the Regulations).

But in the situation under consideration, these 12 months fall during the period of maternity leave (or maternity leave and parental leave). That is, the employee did not actually have any days worked during this time. In such circumstances, the 12 months preceding the month of the start of the BIR leave are taken as the calculation period (clause 6 of the Regulations). Or maternity leave, if the woman was not on leave under the BiR, for example, in the case of adoption of a small child.

An example of calculating vacation pay after parental leave

Secretary-referent Prigozhina M.S. started working at Alfa-M LLC on August 4, 2014. She was on labor leave from November 16, 2015 to March 28, 2016, and on maternity leave from March 29, 2016 to November 12, 2018. Before going on leave for the BiR Prigozhina M.S. Once I took a vacation for 14 calendar days. Now she wants to take another 14 calendar days off from November 13, 2018.

The billing period is from 11/01/2014 to 10/31/2015. During this time Prigozhina M.S. received payments from her employer that were taken into account when calculating vacation pay, totaling RUB 326,480. The secretary worked the entire period, except for the annual paid leave, which was provided to her from 07/13/2015 to 07/26/2015.

This means that for the purposes of calculating vacation pay, Prigozhin M.S. worked 16.07 days in July 2015. ((31 days - 14 days) / 31 days x 29.3 days). Then the total number of days worked in the billing period is 338.37 days. (11 months x 29.3 days + 16.07 days).

Last update 09/20/2019

Every year, when calculating maternity benefits, only the maximum and minimum amounts of compensation change. At the same time, the basic algorithm and principles remain the same.

The article is relevant for calculating maternity benefits in 2019 and 2020.

No. 81-FZ “On state benefits for citizens with children”;
Federal Law of December 29, 2006 No. 255-FZ “On the provision of benefits for temporary disability, pregnancy and childbirth to citizens subject to compulsory social insurance”

Unemployed people and individual entrepreneurs receive a minimum amount of care allowance.

According to the law, periods such as pregnancy and childbirth, as well as caring for a child up to one and a half years old, are considered insurance periods for working women. Part of the income that a woman received in the form of wages is lost upon the birth of a child. The state partially compensates their losses to mothers in the form of payments:

How are maternity payments calculated?

The amount of maternity payments depends on the employee’s salary for the full two years before the birth. For example, if a woman goes on maternity or child care leave in 2020, the benefits of 2018 and 2019 are taken into account.

To determine the amount of benefits, a woman’s average daily earnings over 2 years are calculated. To do this, the amount of all wages is divided by 730 (number of days).

For example, the average salary of an employee is 36,000 rubles. Her average daily earnings are:
36,000 × 24: 730 = 1183.56 rubles.

This calculation is standard. Please note that:

the number of days for 2 years will be 730 in general cases, but if one of the years taken into account is a leap year, the number of days will be 731, and, accordingly, 732 days if both years were leap years;
average earnings should not be less than the minimum;
if the employee has a total work experience of less than 6 months, the benefit is calculated based on the established minimum wage;
in regions where wages are calculated using , it is included in the minimum benefit amount.

The calculations take into account information about earnings for the past two years, for which insurance contributions to the Social Insurance Fund were calculated. If an employee has worked for only 1 year, a year and a half, or a month out of two calculation years, it doesn’t matter, all days are still taken into account.

What payments are not included in the calculation of maternity benefits:

periods of illness paid on sick leave;
exemption from work due to the need to care for a disabled child, if it was paid;
sick leave period for pregnancy and childbirth;
parental leave if it falls on the relevant dates and other periods.

The procedure for calculating benefits for BiR

The specific amount of the B&R benefit is determined by the number of days on vacation. Usually this is 140 days, but there are exceptions:

Base	Days before giving birth	Days after	Total number of days
Pregnancy and childbirth without complications	70	70	140
Multiple pregnancy (twins, triplets or more)		110	194
Childbirth with complications	70	86	156
Adoption of a child under 3 months	-	70th anniversary of his birth	Individually
Adoption of 2 or more children	-	110	Individually

The amount of maternity benefit is 100% of the average salary. The rule has been in effect since the beginning of 2011. The average daily earnings are multiplied by 140, 156 or 194 - the number of days indicated on sick leave. For example, the average salary of an employee is 43 thousand rubles. She goes on vacation expecting twins. The benefit calculation for her is as follows:

43,000 × 24: 730 × 194, or 1,032,000: 730 × 194 = 274,257 rubles.

The amount received is the money that a woman receives on sick leave for pregnancy and childbirth with twins.

If a woman had no earnings in the 2 previous years preceding the leave under BiR or it was below the minimum wage, then her average earnings for calculating benefits are taken equal to the minimum wage established on the day the leave began.

Calculation of care payments for up to one and a half years

The monthly child care insurance benefit in most cases is 40% of the average monthly salary. Calculation formula: average earnings are multiplied by 30.4, which corresponds to the average number of days in months, then by a factor of 0.4 (this is 40%).

For example, a woman received an average of 25,000 rubles per month. We calculate the benefit using the formula:

(25,000 × 24): 730 × 30.4 × 0.4, or 600,000: 730 × 30.4 × 0.4 = 9994.52 rubles.

Exception: mothers in public service. All periods when a woman was sick are paid to her in the amount of 100%. They are fully included in the calculations. Moreover, their income is not subject to insurance premiums. The rule of law applies to women contract employees and mothers and fathers who are employees:

penal system;
police;
customs services.

Mothers from these services are paid the maximum guaranteed benefit. In 2018 it is 13,109 rubles. The increase in this amount by regional coefficients is taken into account.

If a woman worked for several employers who made insurance contributions, she can apply for benefits for several places of work. She will receive money in her hands according to one of them.

Minimum and maximum benefits

The minimum amount of maternity benefits is tied to the minimum wage.

The maximum amount of payments is calculated based on insurance premiums for previous years.

For 2018, the maximum insurance base is 815,000 rubles;
2017 - 755,000 rubles;
2016 - 718,000 rubles;
2015 - 670,000 rubles;
2014 - 624,000 rubles.

In 2019, the size of the insurance base is 865,000 rubles.

Unless the woman indicates otherwise, the insurance base for previous years is used. The maximum payments in 2019 are:

RUB 301,095.20 for 140 days of vacation;
RUB 335,506.08 in 156 days;
RUB 417,231.92 in 194 days.

Minimum amount of benefit for child care up to 1.5 years in 2019:

4,512 rubles for the first child;
6,554.89 rubles for the second and subsequent children.

The maximum benefit amount is 26,152.27 rubles.

If a woman simultaneously cares for two, three or more children who are under 1.5 years old, benefits are summed up, but do not exceed 100% of average earnings.

Maternity benefits are paid by the employer, but the woman receives full compensation from the Social Insurance Fund. In regions where the pilot program “” operates, the Social Insurance Fund pays. The payment is not subject to personal income tax and insurance premiums.

Replacing the year when calculating maternity benefits

Before another pregnancy occurs, a woman may already be on maternity leave. To calculate maternity benefits, she has the right to replace the previous 1 or 2 years with others if this results in an increase in benefits. These cannot be two arbitrarily selected years, but those that preceded the date of registration of the vacation.

Example: in 2018-2019, an employee was on leave to care for her second child. In 2020, she is taking leave due to pregnancy and childbirth. The previous years 2018 and 2019 can only be replaced by 2016 and 2017 if, during the calculations, the woman wins in the amount of payments and has stated this in writing.

Online calculator

An employee takes maternity leave. The start of sick leave is April 10, 2019, the end is August 27, 2019. The years 2017 and 2016 are taken into account at the request of the mother. 2 periods of illness in the amount of 27 days for 2 years minus 17,500 rubles are not accepted. Average daily earnings per day were produced over a period of 703 days. Monthly earnings in 2017 amounted to 35,000 rubles, in 2016 - 37,000. The regional coefficient of 20% is taken into account. There were no periods of part-time employment, the insurance period was more than six months.

How to calculate amounts for pregnancy and childbirth:

On the “Initial data” tab, select the type of leave, enter time intervals, indicate billing years:

Indicate exclusion periods, if any:

Go to the “Pivot Table” tab. Indicate monthly income by year:

Indicate whether income is subject to regional coefficients and their size, indicate information about part-time employment and length of service, if any. The calculator will calculate the number of days for 2 years, the insurance base, and based on them - daily income:

Go to the “Results” tab. The calculator will indicate the amount:

Calculation of the amount of child care benefits will be according to the same scheme, only in the “Initial data” tab you need to select the type of leave and indicate whether this will be the second or first child.

Using such a calculator, an employee can independently determine the amount of payments due to her.

An example of calculating maternity benefits for the first child

The employee notified the start of the employment and labor leave in January 2019. The holiday starts on January 25 and ends on June 13. The calculated years are 2018 and 2017, there are 28 sick days. Earnings for 2017 are 760 thousand rubles. (maximum base 755,000 rubles), for 2018 - 830 thousand rubles. (maximum base 815,000 rubles) Both bases exceed the established maximum, which means that the maximum norms are used for calculations:

(755,000 + 815,000) / (730 - 28) = 2236.46 rubles.

Normal vacation, 140 days. The amount of maternity leave will be:

2236.46 × 140 = 313,104 rubles.

This figure is greater than the maximum amount of maternity leave in 2019, so the employee will receive the maximum allowable payment - RUB 301,095.20.

Example with replacing the billing period

The woman goes on vacation with her second child in 2020 on February 10. Before this date, the woman was caring for her first child and wants to change the accounting years to 2016 and 2015. Sick days - 12. Income for 2015 - 515 thousand rubles, (maximum - 670,000 rubles) for 2016 - 580 thousand rubles. (maximum - 718,000 rubles).

Both amounts are less than the base limits and are used for calculations. Average daily earnings will be:

(515,000 + 580,000) / (730 - 12) = 1525.06 rub.

Benefit amount per month:

1525.06 × 30.4 × 0.4 = 18,544.84 rubles.

Maternity payments to unemployed people

Payments for children are provided to working women if they worked under an open-ended or fixed-term contract. Unemployed mothers are:

women who do not have labor relations have not formalized them;
entered into a civil contract;
were fired a year before receiving the “unemployed” status due to the liquidation of enterprises or termination of the activities of individual entrepreneurs;
full-time students.

Those fired are paid fixed amounts:

655 rub. per month on maternity leave;
RUB 4,512 per month for the first child up to 1.5 years old;
RUB 6,554.89 per month for the second and subsequent children under 1.5 years.

Student mothers receive a maternity benefit in the amount of a scholarship, and while caring for a child - the minimum amount of monthly benefits.

Benefit up to 3 years

Maternity benefit for a child aged 1.5 to 3 years is only 50 rubles per month. In fact, this is not a benefit, but compensation to the employee for not working. As you can see, the amount is insignificant and many simply do not apply for it. More than once the government has raised the issue of increasing it, but so far the state does not have budgetary funds for this.

Also this is from 2020

Employees who are on maternity leave for up to 1.5 years or are going on such leave are listed in almost every organization.

At the end of maternity leave, a woman is granted leave to care for her child until he reaches the age of 3 years (). Until the child reaches 1.5 years of age, a woman is entitled to benefits paid from the funds of the Federal Social Insurance Fund of the Russian Federation.

Any relative who actually cares for the child can receive this benefit: mother, father, grandmother, grandfather or guardian. Using parental leave is possible in full or in parts (for example, for some period the mother sits with the child, and then the father).

From 1.5 to 3 years, an employee can claim compensation in the amount of 50 rubles. According to paragraphs 11, 20 of the Procedure for the appointment and payment of monthly compensation payments, the organization is obliged to pay the employee (or other relatives actually caring for the child) a monthly compensation payment in the amount of 50 rubles.

Child care allowance up to 1.5 years old: what changed in 2016

14 days are excluded from the 2014 calculation period. temporary disability benefits.

2015 - 550,340 rubles, which consists of:

salary - 365,988 rubles.
bonus for production results - 156,852 rubles.
compensation for milk for harmful working conditions - 2,500 rubles.
bonus for professional holiday - 25,000 rubles.

From the above charges we exclude compensation for milk for harmful working conditions - 2,500 rubles, since it is not subject to insurance contributions ().

In fact, the average daily earnings will be:

(645,105 + 550,340) - 4,000 - 24,500 - 2,500 = 1,164,445 rubles.

RUB 1,164,445/(730 days-14 days) = RUB 1,626.31

We compare it with the maximum average daily earnings in 2016 - 1,772.60 rubles. The actual figure is less than the maximum: RUB 1,626.31.< 1 772,60 руб.

1,626.31 x 30.4 x 40% = 19,775.93 rubles.

Consequently, the employee is entitled to a monthly benefit in the amount of RUB 19,775.93. until the child is 1.5 years old.

B. Since April 14, 2016, an employee of the enterprise has been provided with a child care allowance for up to 1.5 years. Salaries for 2014 and 2015 amounted to RUB 828,000, including:

2014 - 338,000 rubles, which consists of:

salary - 286,000 rubles.
bonus - 27,500 rubles.
paid vacation - 24,500 rubles. (18 days)

2015 - 490,000 rubles, which consists of:

salary - 371,654 rubles.
bonus - 68,432 rubles.
vacation without pay (15 days)
paid vacation - RUB 31,568. (24 days)
temporary disability benefit - 18,346 rubles. (14 days)

Temporary disability benefits in the amount of 18,346 rubles are excluded from the calculation period. and the number of days during illness.

It should be noted that the number of calendar days falling on unpaid leave is not excluded from the billing period.

The actual average daily earnings will be:

RUB 338,000 + (490,000 rub. - 18,346 rub.) = 809,654 rub.

809 654: (730 days - 14 days) = 1,130.80 rub.

We compare it with the maximum average daily earnings in 2016 - 1,772.60 rubles. The actual figure is less than the maximum RUB 1,130.80.< 1 772,60 руб.

Let's calculate the monthly benefit amount:

1,130.80 x 30.4 x 40% = 13,750.53 rubles.

The calculated benefit does not exceed the maximum limit established from February 1, 2016 - RUB 21,554.85.

Consequently, the employee is entitled to a monthly benefit in the amount of RUB 13,750.53. until the child reaches 1.5 years of age.

Child care benefits for employees living in an area exposed to radiation as a result of the Chernobyl nuclear power plant disaster

In a number of regions there are territories exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant. The assignment of benefits in these regions differs from the standard procedure.

In this case, a woman, while on maternity leave for up to 3 years, can count on a double monthly benefit if she works part-time or at home or continues her studies. Payment of benefits stops when a woman returns to work full-time.

Calculating vacation pay amounts is a very important issue for both the employer and the employee. People who are far from the intricacies of accounting may think that it is quite simple to charge an employee the amount due for payment. However, there are many nuances in this matter that must be taken into account in order to draw the correct conclusions.

So, you need to take into account how many days the employee worked before the start of his vacation, whether he had sick leave, absenteeism, days “at his own expense,” etc. All these points directly or indirectly influence the processes of determining the amount of vacation payments.

Basic components

Let's consider the main items that are taken into account when calculating vacation pay:

The time that the employee was actually on vacation.
The average duration of vacation is 28 days;
If an employee has been working for less than a year, then leave can be granted only after six months from the start of work. There are some exceptions here too.
The vacation is divided into parts, and each part must be paid before it begins.

The initial data included in the formula for calculating vacation pay are:

Actual duration of vacation in days. This parameter is easy to determine.
Average salary. This indicator must be calculated, which will be discussed below.

Changes in calculations since 2017

Use the following parameters:

All amounts actually accrued to the employee.
All payments are summed up one year before going on vacation (that is, 12 months);
Average earnings per day are the quotient of the total amount of payments divided by twelve months and by the number 29.3.

Thus, the formula for calculating average daily earnings for vacation pay is:

Salary avg = (OB / 12) / 29.3 (rubles).

How to calculate your vacation period

This value is no less important than the accrual of monetary amounts. The formula for calculating the vacation period in the form of a conditional number of days worked is as follows:

RD = 29.3 x Month + RNM / DNM x 29.3 x KNM, where:

Months - number of fully worked months.
RNM - the number of calendar days in the worked period in partial months.
DNM - the number of calendar days in partial months.
KNM - the number of partial months in the period.

The value 29.3 is established by law and has been used since 2017.

The vacation duration value is determined by the formula:

DO = (OS * DTK/12) - software, where:
TO - duration of vacation (days).
OS - vacation experience (months).
DTK - the number of vacation days for a full year of work (28 days).
PO - number of vacation days used.

In this case, the following values are not taken into account in the OS indicator:

Days of absenteeism.
Being on parental leave.
Vacation time at your own expense, starting from the 15th day.

How are cash amounts calculated for a full year?

Going on vacation and calculating vacation pay are possible in two scenarios:

In the twelve months before going on vacation, the employee worked continuously and had no periods of incapacity (vacation, sick leave, business trips). This happens very rarely.
Worked for 12 months, including days of incapacity for work, which were paid according to average earnings, or unpaid days. Such periods are excluded from the calculation of the number of days.

Let's consider how vacation is calculated using the formula in the first case:

O = ZPsr x H, where:

O - amount of vacation pay (thousand rubles);
N - number of vacation days.

Accrual of vacation pay in the presence of days of incapacity for work

Let's consider how vacation is calculated using the formula in the second case:

O = H x ZPsr / (29.3 x 11 + 29.3 x F / K), where:

F - days actually worked in an incomplete month.
K is the number of days in an incomplete month.

Let's consider the option of calculating vacation using the formula, provided that income is 0.

The following procedure is provided:

If the income was in the periods preceding the vacation, then the calculation period is based on accruals for those months.
If there was no income at all, then the calculation is carried out based on the days that were worked in the month of going on vacation.
If there is no income at all, then the calculation is based on salary.

How are bonuses calculated?

Bonuses are part of an employee’s income, but their inclusion in the calculation has its own characteristics:

The influence is exerted by the period with which their accrual is associated.
The basis for calculating the premium is taken into account.

When calculating leave according to the formula, the employee’s income takes into account the following remunerations:

Monthly.
Accrued over a long period.
Annual.

The average earnings are also influenced by the fact that salaries and tariffs are increasing.

How to calculate vacation in case of dismissal

If an employee quits and receives a paycheck, he is entitled to compensation.

Let's consider calculating vacation time when an employee leaves.

The traditional formula looks like:

SZDn = salary year / 12 / 29.3, where:

Salary year - annual salary of the employee (thousand rubles).

According to the rules adopted in 2017, the calculation of leave upon dismissal of an employee can be represented by the formula:

KNO = SZDn x NDO, where:

SZDn - average daily earnings (thousand rubles).
NDO - the number of unused vacation days.

If an employee quits in the middle of the year, then the number of days is counted for the period of time that he worked. So, for 1 calendar month, an employee has 2.33 days of vacation.

Let's take a more complex example: an employee worked for 10 months and decided to quit on the 9th.

The algorithm is like this:

1. 10 months x 2.33 = 23.3 (the number of days of his vacation).

2. Round 23.3 to 23 days.

3. Let's calculate compensation: 23 x 1075.08 (salary from the example above) = 24,727 rubles.

How to calculate maternity leave

This leave is a social guarantee that is provided to a citizen at his place of work.

To calculate maternity leave for a child up to one and a half years old, you must adhere to the following sequence:

Calculate the period for determining the amount of payments.
Sum up all the employee’s income that he received during the billing period.
Determine the number of settlement days that will be taken into account in the accrual process.
Compare the profit for each year with the established maximum standards for social contributions.
Determine the average daily wage (in accordance with the values obtained in paragraphs 2 and 3 above).
Compare the indicator from the fourth point with the minimum stipulated values, that is, the average daily earnings specified in the minimum wage.
Compare the indicator from the fourth point with the maximum stipulated values that are established by the standards.
Get the value of calculating maternity leave

Let's give a specific example. Period: from 04/21/2017 to 06/30/2017.

The average daily benefit amount in April is 5582.39:30 = 186.08 rubles.

The benefit amount for April will be:

186.08 x 10 (days of the month) = 1860.8 rubles.

In May, the benefit amount will be 5582.39 rubles. (average monthly salary for 31 days).

In June, the benefit amount will also be 5,582.39 rubles.

The amount of benefits to be reimbursed from the Social Insurance Fund will be 13,025.58 rubles.

How to calculate vacation pay after maternity leave

Let's look at how vacation pay is calculated

An example of vacation calculation will look like this.

Let’s assume that the employee was on leave under the BiR from April 2014 to August 2014. She was on maternity leave for up to three years from August 2014 to June 2017.

It should be noted that to calculate vacation pay after maternity leave, you need to take the period of 12 months that preceded the leave under the BiR, that is, from April 2013 to March 31, 2014.

The salary was 20,000 rubles.

20,000 x 12/29.3/12 x 29 = 19,112.63 rubles.

How to calculate vacation pay in hazardous working conditions

For employees in hazardous industries, in accordance with the Labor Code, the employer issues additional leave with pay. The minimum duration of such additional rest must be 7 days. The employee's vacation period is specified in the Employment Agreement on the basis of the Collective Agreement, as well as based on the results of an assessment of the working environment at the enterprise.

The calculation begins with the following formula:

Mv = Dv / (Dg /12), where:

Mv - the number of months that the employee worked in hazardous conditions.
Дв - number of days of harmful work.
Dg - number of days worked per year.

The calculation formula is as follows:

OT = Mv x Dnorm/12 - Disp, where:

OT - duration of vacation (days).
Mv - number of months worked.
Dnorm is the annual duration of rest due to harmfulness, which is established in the Collective Agreement.
Disp - days for harmfulness that the employee used during the year.

An example of calculating vacation in this case is given below.

The employee came to work at the company on March 15, 2016, and his workplace was certified on May 12. On the 13th, he began working in conditions of danger and harm. He was entitled to an additional 7 days of vacation. Due to harmfulness, he was granted leave from April 1, 2017.

For additional leave, a full year will be the period from 05/13/16 to 05/12/17 (if the entire period has been worked), and for the next one - from 03/15/16 to 03/14/17.

To determine days of additional rest you need:

Calculate the days included in the working year according to harmfulness from May 2016 to March 2017: 19 + 30 + 31 + 31 + 30 + 31 + 30 + 31 + 31 + 28 + 31 = 323 days.
The number of months worked is: 323 / 29.3 = 11.02 months, rounded to 11.
For one month worked, the employee is entitled to additional days of rest: 7 / 12 = 0.58 days.
The employee has the right to count on leave for harm lasting: 11 x 0.58 = 6.38 ≈ 6 days.

Conclusion

The answer to the question of how to calculate vacation pay for an employee’s year of work depends on two components of the calculation formula: the number of vacation days and average earnings per day.

At the same time, average earnings are a value that has several calculation options, depending on the specific situation. In a special manner, it takes into account bonuses and the fact of a general increase in salaries (tariff rates) for all employees.

Knowledge of the algorithm for calculating child care benefits allows you to check the accuracy of the calculations made by an accountant at work, or to pre-plan the family budget for the period the mother is on maternity leave.

Child care benefit up to 1.5 years from the point of view of legislation

According to Federal Law-255 of 2006 and Federal Law-81 of 1995, child care benefits are paid from the beginning of parental leave until the child turns 1.5 years old.

According to Part 6 of Art. 13 FZ-255, child care benefits are paid on the basis of an application received from the employee. The following are attached to it:

Child's birth certificate.
Certificate from father, confirming the fact that he does not use parental leave.
Other documents depending on the specifics of the application for the benefit(the full list is contained in Part 6 of Article 13 of Federal Law-255).

The amount of child benefit up to 1.5 years is not fixed. It varies depending on the employee’s average monthly earnings for the two years preceding her leave.

Transferred monthly in the amount of 40% of the employee’s average monthly income. According to the latest amendments to the law, benefits can be paid not monthly, but at other intervals, but at least once a quarter.

According to Part 2.1 of Federal Law-255, you must apply for benefits before the child turns six months old.

If an employee worked in several places, then the benefit is paid to her at one place of work of her choice. At the same time, she must bring a certificate that she was not granted maternity leave by another employer.

According to Art. 256 of the Labor Code of the Russian Federation, the right to receive child care benefits belongs to the person who actually cares for the child. This does not have to be the child’s mother: the child’s father, as well as grandparents, can apply for benefits. But only one of them has the right to take leave.

Benefit calculation procedure

Typically, you do not need to calculate child care benefits yourself. This is the responsibility of accountants or civil servants to whom the woman turned to receive benefits. Independent calculations may be required for the following purposes:

control over the correctness of the amount benefits transferred by the employer;
for family budget planning on the eve of the birth of the child;
to determine a more profitable calculation option(if the woman is eligible for replacement years).

The amount of child care benefit is calculated using the following formula: a woman’s earnings must be multiplied by 30.4 and then by 40%. 30.4 is the average number of days in a month.

Calculating average daily earnings is a rather labor-intensive process. To determine it, you need to know the following quantities:

Amount for two years, which preceded the year of registration of parental leave (if the child was born in 2018, then income for 2016 and 2017 is taken into account).
Period of maternity leave, on sick leave or on maternity leave (number of days), as well as releasing the employee from work while preserving her earnings (if insurance contributions were not transferred to the Social Insurance Fund).
Amount of temporary benefits paid(sick leave), pregnancy and childbirth and child care for the period under review.
Earnings Limit, from which social insurance contributions for employees are calculated in 2016-2017 or the maximum average daily earnings, which is involved in determining the amount of child care benefits.
for the current period.

Average daily earnings are determined by dividing the amount of payments (which were the basis for calculating social insurance contributions to the Social Insurance Fund) for two years by the number of calendar days in the period under review (730 days).

To determine the amount of benefits, earnings are taken in full without reducing it for personal income tax. This includes not only wages, but also accrued and other payments included in the wage system.

As already noted, in 2018, income for 2016-2017 is taken into account, but there is one exception to this rule. If a woman was on parental leave for at least one day during the periods under review, then she has the right to replace these years (or one year) with the previous ones.

From the resulting value, it is necessary to exclude income for the period of temporary disability, as well as the number of days spent on or on parental leave.

Minimum and maximum amounts of benefits for child care up to 1.5 years

When determining the amount of child care benefits, it is necessary to take into account the established minimum and maximum amounts of such payments.

According to Part 1.1 of Art. 14 FZ-255 of 2006, the minimum child care benefit is calculated taking into account the current minimum wage. According to current legislation, the minimum child care benefit cannot be less than the minimum wage established on the start date of child care leave, multiplied by 40%.

In January 2018, the minimum benefit for caring for the first child was 3,065.69 rubles; in February 2018, it was indexed to 3,142.33 rubles. The allowance for caring for the second and subsequent child as of January 2018 amounted to 6131.37 rubles, as of February – 6284.65 rubles.

But in May 2018, the minimum wage was indexed, and those women who will apply for child care benefits after May will receive a child care benefit in the amount of at least 4,465.2 rubles. and 8930.4 rub. - for the second and subsequent ones. For those who went on vacation before May 2018, benefits will be paid in the amount established in February.

The maximum amount of benefit for child care up to 1.5 years in 2018 is 24,536.57 rubles. This value is determined taking into account the limits for calculating contributions to the Social Insurance Fund, which were established for 2016-2017. In 2017, the maximum was different and amounted to 23,120.66 rubles.

The benefit is paid in full. It is not subject to personal income tax and insurance payments to the Pension Fund and the Social Insurance Fund.

The calculated benefit amount cannot be rounded to the nearest whole ruble.

The maximum average daily earnings that can be taken into account in 2018 is 2017.81 rubles. When determining the amount of the benefit, it is not increased by regional coefficients, if any are in force in the region where it is issued, but this coefficient is included in earnings.

It is worth noting that despite the fact that the amount of the benefit may increase annually (this may be relevant for those who receive the maximum benefit, since the base for calculating contributions grows), it is not recalculated after the New Year.

This means, for example, that if she went on vacation in 2018, then after 2019 she will receive the same amount. The exception is cases where parental leave was interrupted and started again after a temporary return to work.

Benefit calculation examples

For clarity, we provide examples of calculations of child care benefits for children up to 1.5 years old.

Example 1. A citizen is applying for maternity leave in 2018. In 2017, her earnings amounted to 500 thousand rubles, in 2016 – 450 thousand rubles. The indicated values are less than the limits of 755 and 718 thousand rubles, therefore they can be taken into account in the calculations in full. Over the two years under review, the citizen was on sick leave for 34 days.

The calculation of the average daily earnings for her will look like this: (500,000 + 450,000)/ (730-34) = 1364.94 rubles. This value is less than the limit of 2017.81 rubles, so it can be taken into account in full without reduction.

Example 2. An employee of the company earned 986 thousand rubles in 2017, and 855 thousand rubles in 2016. These values are greater than the established limits for 2016-2017 in the amount of 718 and 755 thousand rubles, therefore only the maximum earnings values will be included in further calculations.

The employee was on sick leave for 15 days. The calculation of average daily earnings will look like this: (718000+755000)/(730-15)=2060.13 rubles. This is more than the maximum average daily earnings in 2017.81 rubles. A woman is entitled to a maximum child care allowance of 24,536.57 rubles.

Example 3. An employee gave birth to twins and applied for maternity leave. In 2016, her income amounted to 98 thousand rubles, in 2017 – 150 thousand rubles. This is less than the limits. She did not use sick leave.

Average daily earnings will be calculated as (150000+211000)/730 = 339.73 rubles.

The benefit for caring for the first child will be 339.73 * 30.4 * 40% = 4131.12 rubles. This value is less than the calculated minimum wage benefit from May 2018. Therefore, for caring for the first child, a woman will receive 4465.2 rubles.

The allowance for caring for a second child will also be paid in the minimum amount, namely 8930.4 rubles. It turns out that a woman will simultaneously care for two children, so she will receive monthly (4465.2 rubles + 8930.4 rubles) = 13395.6 rubles.

Calculation of benefits for an incomplete month

Rarely, the benefit is issued on the 1st day of the month and ends being paid on the last day of the month. Therefore, the task arises of calculating benefits for an incomplete period.

The benefit for an incomplete period is calculated as follows: you need to multiply the benefit amount by the number of days for which it must be paid and divide by the number of calendar days in the month.

For example, the benefit was accrued in the amount of 15,000 rubles. The woman took a leave from July 11, she must be paid for 20 days. There are 31 days in July. The calculation will look like this: 15000/20/31=9677.42 rubles.

Calculator

In order to automate the calculations of child care benefits, you can use a special online calculator. Here you just need to specify all the initial parameters, and the benefit amount will be calculated automatically.

One example of such a calculator can be found on the official website of the FSS http://portal.fss.ru/fss/sicklist/child15-guest. After all the data has been entered, the user will have access to such indicators as the amount of earnings, average daily and average monthly earnings, the amount of the monthly benefit and the total amount of the benefit.

Thus, to calculate the amount of childcare benefits for children up to 1.5 years old, it is necessary to have information about the income received for the 2 years preceding the vacation. Based on them, the average daily earnings are determined, which is then multiplied by 30.4 and a factor of 40%. The result is the amount of benefit that is transferred to the woman monthly for child care. In this case, you need to take into account many nuances: such as the minimum and maximum amounts of benefits, as well as the amount of compensation for sick leave.

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How benefits are calculated. Calculation of vacation pay: non-standard situations with examples. Child care allowance up to one and a half years old