Calculation up to 1 5. Vacation days calculator

Last updated 01/31/2020Reading time: 10 min.

Only the maximum and minimum amounts of compensation change annually in the calculation of maternity pay. At the same time, the basic algorithm and principles remain the same.

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

• No. 81-FZ "On state benefits to citizens with children";
• Federal Law No. 255-FZ of December 29, 2006 “On the Provision of Benefits for Temporary Disability, Pregnancy and Childbirth of Citizens Subject to Compulsory Social Insurance”

The unemployed and self-employed receive a minimum care allowance.

According to the legislation, periods such as pregnancy and childbirth, as well as childcare up to one and a half years, are considered insurance for working women. Part of the income that a woman received in the form of a salary is lost when a child is born. The state partially compensates their losses to mothers in the form of payments:

How maternity payments are calculated

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

To determine the amount of benefits, calculate the average daily earnings of a woman for 2 years. To do this, the sum of all wages is divided by 730 (the number of days).

For example, the average salary of an employee is 36,000 rubles. Her average daily earnings are as follows:

36,000 × 24: 730 = 1183.56 rubles

This calculation is standard. It should be taken into account that:

• the number of days for 2 years will be 730 in general cases, 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 allowance is calculated from the established minimum wage;
• in regions where wages are calculated using, it is included in the minimum benefit.

For calculations, information on earnings for the past two years is accepted, for which insurance premiums were charged to the FSS. If an employee worked for only 1 year, one and a half or a month out of two settlement years, it doesn’t matter, all days are taken into account anyway.

What payments are not included in the calculation of maternity:

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

The procedure for calculating the allowance for BiR

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

The size of the maternity allowance is 100% of the average salary. The rule has been in effect since 2011. The average daily earnings are multiplied by 140, 156 or 194 - the number of days indicated in the sick leave. For example, the average salary of an employee is 43 thousand rubles. She's going on vacation expecting twins. Her allowance is calculated 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 for the previous 2 years prior to her vacation in the BiR did not have earnings or it was below the minimum wage, then her average earnings for calculating benefits are taken equal to the minimum wage set on the day the vacation begins.

Calculation of care payments 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 a month. We calculate the allowance according to 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 at a rate of 100%. They are fully included in the calculations. However, their income is not subject to insurance premiums. The rule of law applies to female contract employees and mothers and fathers who are employees:

• penitentiary system;
• the police;
• customs services.

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

If a woman has worked for several employers who made insurance contributions, she can apply for benefits for several jobs. On hands she will receive money on one of them.

Minimum and maximum benefit

The minimum amount of maternity benefit 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 otherwise indicated by the woman, the insurance base for previous years is used. The maximum payouts in 2019 are:

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

The minimum amount of child care allowance 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 allowance is 26,152.27 rubles.

If a woman simultaneously takes care of two, three or more children who are under 1.5 years old, the 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 FSS. In regions where the pilot program "" operates - the FSS pays. The payment is not subject to personal income tax and insurance premiums.

Replacement of the year when calculating maternity

Before the next pregnancy, a woman may already be on parental leave. To calculate maternity benefits, she has the right to replace the previous 1 or 2 years with others if the benefit increases in this way. These cannot be two arbitrarily chosen years, but those that preceded the date of registration of the vacation.

Example: in 2018-2019, an employee was on maternity leave. In 2020, she is taking maternity leave. The previous 2018 and 2019 can only be replaced by 2016 and 2017 if, in the calculations, the woman wins in the amount of payments and declares this in writing.

Online calculator

An employee takes maternity leave. The start of the sick leave is April 10, 2019, the end is August 27, 2019. 2017 and 2016 are taken into account at the request of the mother. 2 periods due to illness in the amount of 27 days for 2 years are not accepted, minus 17,500 rubles. Average daily earnings per day produced for a period of 703 days. Monthly earnings in 2017 amounted to 35,000 rubles, in 2016 - 37,000. A 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 maternity amounts:

On the "Initial data" tab, select the type of vacation, enter time intervals, indicate the calculation years:

• Specify exclusion periods, if any:

• Go to the "Pivot Table" tab. Specify monthly income by year:

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

• Go to the "Results" tab. The calculator will show the amount:

The calculation of the amount of the child care allowance will follow the same scheme, only in the "Initial data" tab you need to select the type of vacation and indicate whether this will be the second or first child.

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

An example of calculating maternity for the first child

An employee announced the start of her vacation in BiR in January 2019. The holiday starts on January 25th and ends on June 13th. The settlement years are 2018 and 2017, there are 28 sick days. Earnings for 2017 - 760 thousand rubles. (the marginal base is 755,000 rubles), for 2018 - 830 thousand rubles. (the maximum base is 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.

Vacation is normal, 140 days. The amount of maternity leave will be:

2236.46 × 140 = 313,104 rubles

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

Example with the replacement of the calculation period

A woman goes on vacation with her second child in 2020 on February 10. Until this date, the woman cared for her first child, she wants to replace the calculated years with 2016 and 2015. Days of illness - 12. Income for 2015 - 515 thousand rubles, (limit - 670,000 rubles) for 2016 - 580 thousand rubles. (limit - 718,000 rubles).

Both amounts are less than the marginal bases, they are used for calculations. Average daily earnings will be:

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

Benefit per month:

1525.06 × 30.4 × 0.4 = 18,544.84 rubles

Maternity payments to the unemployed

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

• women who do not have labor relations have not registered them;
• concluded a civil law contract;
• were dismissed a year before receiving the status of "unemployed" due to the liquidation of enterprises, the termination of the activities of individual entrepreneurs;
• full-time students.

Dismissed persons are paid fixed sums.

The calculator for calculating the allowance for caring for a child up to 1.5 years will help you correctly determine the monthly amount of the payment due to an employee who is on parental leave.

The child care allowance is paid for the period from the beginning of the vacation until the day the child is one and a half years old (part 1, article 11.1 of the Federal Law of December 29, 2006 No. 255-FZ, part 1 of Article 14 of the Federal Law of May 19, 1995 No. 81 -FZ).

Documents required to receive child care allowance

The allowance for caring for a child until he reaches 1.5 years of age is paid on the basis of the relevant application of the employee (). Certain documents must be attached to the application, in particular:

• birth certificate of the child;
• a certificate from the place of work of the father of the child that he does not use parental leave and does not receive benefits.

You will find a complete list of required documents in part 6 of article 13 of the Federal Law of December 29, 2006 No. 255-FZ.

Calculation of benefits for caring for a child up to 1.5 years

This allowance is calculated on the basis of the average daily earnings of the worker. At the same time, the amount of the benefit cannot be less than the minimum established value (Article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ, Article 15 of the Federal Law of May 19, 1995 No. 81-FZ).

The amount of the monthly allowance is calculated using the following formula:

Recall that the average daily earnings are determined by dividing the amount of payments from which the contributions to the Social Insurance Fund were calculated for the two calendar years preceding the year of parental leave by the number of calendar days in this period (part 1, 3.1, article 14 Federal Law of December 29, 2006 No. 255-FZ). From the total number of calendar days, it is necessary to exclude the calendar days falling on the periods:

• temporary disability/maternity leave/maternity leave;
• release of an employee from work with full / partial salary retention, if insurance premiums were not charged on this salary.

If it turned out that the average salary of an employee per each full month of the billing period is less than the minimum wage (part 1.1, article 14 of the Federal Law of December 29, 2006 No. 255-FZ), then the child care allowance is calculated based on the minimum wage:

Minimum child care allowance in 2020

The minimum allowance for caring for a child up to 1.5 years old in 2020 is:

Maximum child care allowance in 2020

The maximum monthly benefit for caring for a child up to 1.5 years old is 27,984.66 rubles.

How long does it take to apply for a child care allowance up to 1.5 years

The deadline for applying for benefits is six months from the date the child reaches the age of one and a half years (part 2.1 of article 12 of the Federal Law of December 29, 2006 No. 255-FZ).

How long does an employer have to assign and pay childcare allowance up to 1.5 years

The employer must assign a child care allowance within 10 calendar days from the date the employee applied for such an allowance (part 1, article 15 of the Federal Law of December 29, 2006 No. 255-FZ), provided that the employee has submitted all the necessary documents.

It is necessary to pay the allowance on the next "salary" day after the assignment of the allowance. In the future, the allowance is paid once a month on the day set for the payment of wages.

Benefit for caring for a child under 1.5 years old: personal income tax and insurance premiums

As a general rule, this allowance is not subject to personal income tax (clause 1, article 217 of the Tax Code of the Russian Federation), as well as insurance premiums (clause 1, clause 1, article 422 of the Tax Code of the Russian Federation, clause 1, clause 1, article 20.2 of the Federal Law of 24.07. 1998 No. 125-FZ).

Monthly allowance for child care with part-time work

If the employee at the time of the parental leave worked in several places, then the allowance for caring for a child up to 1.5 years old should be paid to her only by one of the employers - at her choice (part 2, 2.1, article 13 of the Federal Law of December 29 .2006 No. 255-FZ).

At the same time, the employer from whom the employee plans to receive benefits must submit a certificate from another employer stating that he does not assign and pay childcare benefits (part 7 of article 13 of the Federal Law of December 29, 2006 No. 255-FZ ).

Not only the mother of the child can receive child care allowance

The allowance for caring for a child up to 1.5 years old is due to that relative / adoptive parent / guardian who is on parental leave and actually takes care of the baby. That is, for example, the child's father, grandmother or grandfather may be on parental leave (Article 256 of the Labor Code of the Russian Federation). Accordingly, one of them will receive child care allowance up to 1.5 years.

Parental leave is paid from the social insurance fund. Up to 1.5 years, a person who has gone on maternity leave is paid an allowance in the amount of 40% of average earnings.

At the same time, in some cases, the minimum wage is taken to determine the payment.

The article gives a step-by-step procedure for calculating the monthly amount per child, provides formulas and illustrative examples for 2018.

Step-by-step instruction

• Step 1. Determine billing period.
• Step 2 Detect the presence of excluded days from it.
• Step 3 Calculate the total earnings for the period.
• Step 4 Set the amount of the average daily earnings for benefits.i
• Step 5 Compare it with the minimum value.
• Step 6. Compare with the maximum daily earnings.
• Step 7 If the daily amount of income is more than the minimum and less than the maximum, then a monthly payment is calculated. If it is less than the minimum, then 40% of the minimum wage is paid, if it is more than the maximum, the maximum allowable amount of payment is assigned.

If the employee during this period worked in another place, then he must submit a certificate from the previous place of work on the amount of earnings to include his income in the calculation base.

From billing period days excluded:

• temporary disability due to illness;
• temporary disability due to pregnancy and childbirth;
• parental leave;
• leave without pay;
• leave with full or partial pay, if these amounts were not subject to contributions to the Social Insurance Fund.

If in the previous two calendar years the employee was on maternity leave, then he has the right choose earlier periods for calculating benefits.

For example, when calculating in 2018, if an employee was on maternity leave in 2016-2017, you can take the periods for calculating 2014-2015.

The shift of periods for calculating the monthly payment up to 1.5 years occurs at the request of the recipient, subject to the following conditions:

• This calculation will not result in a reduction in benefits.
• The billing period will only be the years immediately preceding the year in which the employee took parental leave of up to 3 years.

So, the payment for child care in 2018, provided that in 2016-2017 the employee was on maternity leave with another minor, is calculated for the period 2014-2015, but not earlier.

What income is included and what is not?

All are included in the calculation. earnings on which insurance premiums were paid. These incomes are:

• salary;
• incentive bonuses (monthly, quarterly or annual);
• the amount of vacation pay and compensation for unused vacation.

In the calculation of the monthly allowance up to 1.5 years does not include amounts for which insurance premiums are not paid.

A complete list of amounts that are not subject to taxation by contributions to all funds is listed in Art. and Article 20.2 of Federal Law No. 125-FZ.

The most common types of payments that are not taken into account in average earnings are:

• Carried out at the expense of social insurance (payment for sick leave and temporary disability due to pregnancy and childbirth).
• Payments stipulated by the collective agreement or other local regulations of the economic entity, and not carrying a stimulating nature (payment for meals, travel, fuel, uniforms, etc.).

Those indicated from the calculation of the monthly maternity allowance up to 1.5 years should be excluded.

How to calculate average earnings?

In order to calculate the average earnings, you must first find the daily average. To do this, you need to add up the amounts of income for 2 years that preceded the year of the insured event. In this case, the payments specified in the previous paragraph of the article are not included.

Should compare the annual income received with the base amount limit for insurance premiums to calculate. The base is indexed every year.

For comparison, limit indicators are taken for those years that are included in the calculation period.

So, in 2016, the maximum limit of the base for calculation was 718,000 rubles, and in 2017 - 755,000 rubles.

In terms of total income cannot include annual income that exceeds the specified limits for the respective year. If in some year more will be earned, then the limit value is substituted into the formula.

For example, if 750,000 were earned in 2016, and 820,000 were earned in 2017, then the values ​​\u200b\u200bof 718,000 and 755,000 will be put into the formula, respectively.

We divide the result by 730 - the number of calendar days in a year, minus the excluded days. The law provides for leap years, so the number of days can be 731.

When calculating the monthly allowance in 2018, you should take the number 731, since 2016 was a leap year.

The formula for calculating the average daily earnings:

SRDZ\u003d SrZ: (Dk - Di)

• avdz - average daily earnings;
• SRZ - total earnings for the period;
• Dk - calendar days for this period;
• D-days to be excluded from the calculation. These are days of sick leave, leave in BiR and childcare, days without pay.

Comparison with minimum and maximum value

The resulting daily value of income is necessary compare with the minimum and maximum possible.

Minimum the daily indicator is calculated from the minimum wage: minimum wage * 24 / 730, for 2018 this is 311,97 .

Maximum determined by the marginal bases: for 2018 (718000 + 755000) / 730 = 2017,81 .

Based on the results of the comparison, the following conclusions are drawn:

1. If the calculated average daily earnings less than the minimum, then the amount of the benefit will be 40% of the minimum wage.
2. If it turns out more than maximum, then the largest allowance is paid (for 2018, 24,536.57 rubles).
3. If a falls between the minimum and maximum, then further calculation of the maternity payment is carried out.

Formula for determining maternity

Rp= ARV * 30.4 * 40%,

• Where Rp is the amount of the allowance,
• avdz - average daily earnings;
• 30.4 - the average number of days in each month;
• 40% is a coefficient.

The result obtained must not be below the legal minimum. In 2018 installed in 3142.33 rubles for the first child and 6284.65 rubles for the second and subsequent ones. The amount of the allowance must not exceed the statutory maximum 24 536.57 rubles

An example of calculating the monthly payment for 2018

Example conditions:

Employee Ivanova M.I. has been working at a weaving factory since April 2, 1913. She is writing an application for parental leave with the payment of the allowance due to her from March 1, 2018. Her salary is 22,300 rubles.

In 2016, the employee was on sick leave from March 3 to March 13 (10 calendar days). Based on this, the amount of earnings on which contributions were accrued to her in March amounted to 14,866.66.

Calculation:

An employee has served 2 full calendar years, excluding March 2016.

Let's calculate the total income for 2 years included in the base for calculating benefits = 22,300 * 23 + 14,866.66 = 527,766.66. (Excluded one incomplete month, adding actually accrued wages, not including sick leave).

Calculate the average daily wage. 2016 is a leap year, so there are 731 calendar days in 2016-2017. We exclude the period of temporary disability (10 calendar days), we get 721 days.

Daily earnings = 527,766.66 / (731-10) = 731.99.

We compare it with the minimum and maximum value, 731.99 is within acceptable limits.

We multiply the average daily earnings by the average number of days in a month and apply the coefficient established for this type of insured event:

731,99 * 30,4 * 40%= 8901, 02.

Compare with the limit values ​​established by law. This amount fits into the standards, so the amount of the allowance will be 8901.02 rubles.

In what cases is the minimum wage calculated?

Monthly allowance up to 1.5 years is calculated from the minimum wage in the following cases:

1. If in the previous two years the employee there was no income.
2. If the actual average salary below minimum wage.

In the first case, the average daily earnings are determined by the formula:

AvgDZ = minimum wage * 24: 730

When calculating, the value of the minimum wage is taken, which is set at the time the employee leaves on maternity leave with a child. So, The minimum wage in 2018 from January 1 is 9,489 rubles per month. To this value are applied regional coefficients established for the area where the insured event occurred.

In the second case, when calculating the average monthly earnings, the resulting value should be compared with the current minimum wage. If the value is lower, the benefit is calculated based on the minimum wage. In any case, the final amount of the benefit should not be lower than the minimum established by law.

Example, if the experience is less than 6 months

The right to parental leave is not limited by the length of service. However, the length of service, not exceeding six months, significantly affects the calculation of benefits.

Example conditions:

Employee Mazhorkina A.A. worked in an oil and gas company from December 25, 2017 with an official salary of 150,000 rubles.

On March 1, 2018, the employee is granted parental leave with the payment of the due allowance.

Considering that this is her first place of work, the employee's work experience at the time of the insured event is 3 months. and 6 days, which is less than the legal minimum.

Monthly allowance up to 1.5 years in this case is calculated based on the minimum wage.

The employee did not use the right to register temporary disability for pregnancy and childbirth, and therefore the allowance is calculated from the day the child is born, that is, from March 1.

The calculation will look like this:

9,489 rubles * 24 / 730 \u003d 279.09 - average daily earnings.

In this case, the leap year is not taken into account, since one more day in the year does not affect the size of the minimum wage.

We compare the received daily income with the minimum: 279.09 is less than 311.97, so we use the minimum wage rate for calculation.

Allowance = 9489 * 40% = 3795.

Compare with limits. The worker has her first child, 3795 more than 3142.33 rubles, which means that the amount of her allowance will be 3795.00 rubles.

The amount of the allowance depends on earnings, but is limited to marginal values, length of service or hours worked in previous periods.

The new allowance will be paid from 1.5 years to 3 years. To all employees. This allowance will be paid by the federal authorities, depending on the income of the family.

Benefit for caring for a child up to 1.5 years old in 2020

care allowance paid until the child reaches 1.5 years. Not a day more!

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How to prepare documents and calculate monthly care allowance

• Make sure Is the employee entitled to benefits?. Not everyone can apply
• Determine the number of days in the billing period and the days that should be excluded from it
• Calculation of average earnings. Check if the received value corresponds to the limit
• Determine your average daily earnings employee. Make sure this value is not greater than the limit
• Count average monthly earnings. This value cannot be less than the minimum wage
• Calculate the benefit amount per month. Child care allowance up to 1.5 years per month is equal to Average monthly earnings multiplied by 40%
• Check your allowance- it must be not less than the minimum limit and not more than the maximum
• Pay your allowance
• Reflect the allowance in accounting and taxation

It is possible to postpone the start of parental leave or not

The employee has the right to postpone the start date holidays up to 1.5 years for child care. When to exercise this right, the employee decides for herself. After all, the basis for the vacation is the statement of the employee. Until she writes it, she can continue to work for a while. During these days, the employer must pay wages on a general basis.

For example, if the vacation falls at the end of December, it can be more profitable to postpone its beginning to January of the next year. In this case, the billing period for calculating benefits will be different. For example, if the start of the vacation falls on December 2018, then the billing period will be January 1, 2016 - December 31, 2017. And if we postpone it to January 2019, then the period from January 1, 2017 to December 31, 2018 is taken for calculation. If an employee had a high average salary in 2018, it is more profitable for her to postpone the start of her vacation to 2019.

There is no prohibition on such a transfer of the billing period in the Law of December 29, 2006 No. 255-FZ. This means that the employer can pay benefits, which will be reimbursed by the FSS of Russia in the future.

To exercise the right to leave from a certain date, the employee writes a statement in which he indicates the start date of the leave. The employer must provide leave from the date indicated in the application. The end date of the holiday is not postponed. So, in fact, the vacation will be reduced by the number of days that the employee worked without taking a vacation.

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Who is entitled to parental leave up to 3 years of age?

Such a vacation can be issued not only by the mother of the child, but also by the grandmother, dad, in general, any relative who actually cares for him (). It does not matter the degree of relationship. In addition, it does not matter whether the relative who actually cares for the child lives with the child's parents or not. Such conclusions follow from the Labor Code of the Russian Federation, the Law of May 19, 1995 No. 81-FZ and are confirmed by paragraph 19 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of January 28, 2014 No. 1.

At the same time, if several persons are caring for a child at the same time (for example, a student mother and a pensioner grandmother), only one person has the right to receive care allowance (part 4 of the Law of December 29, 2006 No. 255-FZ, clause 42 of the Procedure , approved by the order of the Ministry of Health and Social Development of Russia of December 23, 2009).

If the family has several children requiring simultaneous care (at the birth of twins, triplets), then different family members can take care of them. For example, a mother takes care of one child, and a grandmother takes care of another. Moreover, each of them has the right to receive benefits for caring for a child up to 1.5 years (provided that they are subject to compulsory social insurance). In order to assign benefits in this case, in addition to general documents, you also need to submit a certificate from the place of work of another family member indicating which child is being cared for.

Parental leave can be used in parts (part 2). For example, part of the vacation will be taken by the mother, the other part by the grandmother.

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Who is not entitled to care allowance up to 1.5 years

1. If a person works under a civil law contract, under an agreement on the transfer of copyright, he is not entitled to an allowance. Remuneration under such agreements is not subject to mandatory social insurance contributions (subparagraph “a”, paragraph 39 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, paragraph 3).

2.Who applied for benefits after six months from the day the child reaches the age of 1.5 years (i.e. after the child is two years old) does not receive benefits. He needs to apply for benefits to the territorial branch of the FSS of Russia. and provide valid reasons.

Note: Law of December 29, 2006 No. 255-FZ and paragraph 80 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009 No. 1012n.

2. Foreign employees temporarily staying in Russia, they do not receive benefits for caring for a child under 1.5 years old.

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Documents for receiving child care allowance up to 1.5. years

According to the rules established by paragraph 54 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia dated December 23, 2009, in order to receive benefits, a person must submit the following documents to the organization:

1. (at the same time, the legislation establishes a single list of mandatory information that the employee must indicate in the application for the assignment of benefits related to the birth of a child);
2. birth certificate(adoption) of a child and its copy or a document and its copy confirming the fact of the birth and registration of the child - upon the birth of a child in the territory of a foreign state (issued by a consular office of Russia abroad, another competent department);
3. certificate of adoption of the child and its copy (in case of adoption of a child);
4. an extract from the decision to establish guardianship over the child (provided by the guardian);
5. birth certificate(adoption, death) of previous children and its copy (represented by employees who already have (had) children);
6. certificate from the place of work(services, bodies of social protection of the population at the place of residence) other parent that he does not use parental leave and does not receive a monthly allowance (if one of the parents takes the leave);

   What information should be in the certificate from the father's place of work to receive child benefits

   According to the law, the allowance for caring for a child up to one and a half years is paid only to one of the parents. For example, the mother will receive it, then she needs to provide the FSS or her work with a certificate stating that the father of the child is not on leave to care for him and does not receive benefits.

   The form of such a certificate is not established.

   Child care allowance is due:

   • from the first day of granted parental leave, i.e. from the date of submission of the application and documents (for employees);
   • from the birth of a child for those who do not work.

   This means that the benefit will most likely need to be paid for an incomplete month.

   In addition, for non-payment of benefits by the due date, the organization will be required to pay the employee. Its size is not less than 1/150 of the current refinancing rate of the Bank of Russia from the unpaid amount for each day of delay ().

   
   

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   Benefit calculation

   After you have decided on the billing period and what amounts to take into account, you can consider the size of the average daily earnings. To do this, use the formula:

   Average daily earnings

   Earnings for the billing period

   Number of calendar days
   in the billing period
   (excluding days excluded from it)

   The amount of the allowance for the care of a child up to 1.5 years old per month is 40 percent of an employee's average monthly salary. That is, you need to calculate it according to the formula:
   

   Benefit for caring for a child up to 1.5 years per month

   Average monthly earnings

   
   

   Unlike sick leave, for the amount of the allowance for caring for a child up to 1.5 years the insurance experience of the employee and the number of children do not affect. There is no such requirement in the Law of December 29, 2006 No. 255-FZ.

   But what if the parental leave lasts less than a month? Then recalculate the allowance in proportion to the calendar days when the employee directly looked after the child. At the same time, do not forget to take into account also weekends and holidays (approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

   Benefit for an employee who cares for several children

   calculate for each child separately and then summarize. Just keep in mind that the resulting amount of benefits must simultaneously meet two criteria:

   • it cannot exceed 100 percent of the employee's average earnings;
   • the value cannot be less than the summed minimum amount of all child benefits.

   Note: Part 2 of the Law of December 29, 2006 No. 255-FZ and part 3 of Article 15 of the Law of May 19, 1995 No. 81-FZ.

   If the total amount of the benefit does not meet both of these conditions at the same time, you need to do so. Pay the employee the amount corresponding to the summed minimum benefit amount. Even if this amount exceeds 100 percent of his average earnings.

   An example of Calculating child care allowance in 2014

   Petrova V.S., an employee of ZhTS LLC, is going on maternity leave from January 10, 2014 to care for her first child. At that time, she was calculated the size of the care allowance as follows.

   The billing period is now 2012-2013 (731 calendar days).

   In 2012, she was credited with 548,499.34 rubles, and in 2013 - 613,904.15 rubles.

   The amounts for each year are more than the annual contribution limit. This means that for 2012 you can take 512,000 rubles, and for 2013 - 568,000 rubles. The number of excluded days was 22. The accountant calculated the daily earnings as follows:

   (512,000 rubles + 568,000 rubles): (731 days - 22) = 1,523.27 rubles.

   The value obtained as a result of calculations is more than the limit of 1479.45 rubles. Thus, the amount of childcare allowance for a full month will be:

   RUB 1479.45 × 30.4 days × 40% = RUB 17,990.11

   An example of calculating the benefit for caring for a child under 1.5 years old when caring for twins

   Employee of the organization E.V. Ivanova went on parental leave on August 1, 2015, having submitted all the necessary documents on July 29. Ivanova had twins, her first children.

   On August 2, the head of the organization issued an order to assign her an allowance for caring for a child up to 1.5 years old.

   The number of calendar days in 2013-2014 is 730. Ivanova did not have calendar days excluded from the billing period.

   The employee's earnings for the billing period amounted to:
   

   • in 2013 - 100,000 rubles. (in 2014 - 119,000 rubles. (

     The average daily earnings are: (100,000 rubles + 119,000 rubles): 730 days. = 300 rubles/day

     The calculated average daily earnings are less than the maximum average daily earnings (1632.88 rubles/day).

     Therefore, the average earnings for a calendar month: 300 rubles / day. × 30.4 days = 9120 rubles.

     The amount of the benefit for caring for a child up to 1.5 years old is 40 percent of the average salary of an employee for a calendar month: 9120 rubles. × 40% = 3648 rubles.

     The amount of the allowance for the first child, calculated on the basis of average earnings (3,648 rubles), is more than the minimum (2,718.34 rubles). Therefore, we take into account 3648 rubles.

     For a second child, the minimum allowance is already 5,436.67 rubles, which is more than the payment calculated on the basis of average earnings (3,648 rubles). Therefore, for the second child, Ivanova will receive a monthly allowance in the amount of 5436.67 rubles.

     Thus, the total allowance for two children amounted to 9084.67 rubles. (3648 rubles + 5436.67 rubles) per month. This figure is less than the average salary of an employee for a full calendar month (9120 rubles). Ivanova's monthly allowance is 9,084.67 rubles.

     Does the employee need to recalculate the child care allowance if the minimum wage has changed during his vacation. The allowance is calculated on the basis of average earnings equal to the minimum wage

     You do not need to recalculate the amount of the allowance. Because the minimum average wage is taken equal to the minimum wage, which valid on the date of occurrence insured event. That is, in the case under consideration - the first day of leave to care for a child under 1.5 years old (part 1.1 of article 14 of the Law of December 29, 2006 No. 255-FZ). Thus, a change in the minimum wage during the period when the employee was on parental leave will not affect the amount of her benefit in any way.

     But if an employee goes to work, and then goes on leave again, when there is already a new minimum wage, then the allowance will be recalculated with a new minimum wage.

     How to recalculate child benefit in 2018

     The employee went on leave to care for her first child on July 1, 2017. She was calculated and assigned an allowance in the amount of 19,460.86 rubles.

     Since January 22, 2018, the employee has gone full-time. And on February 12, 2018, she again decided to go on parental leave. The accountant recalculated her allowance. The billing period is now 2016-2017 (731 calendar days). In 2016, the employee earned 864,129.32 rubles, which is more than the limit for 2016 of 718,000 rubles. In 2017, the salary amounted to 332,064.5 rubles, which is less than the 2017 limit of 755,000 rubles. Maternity leave, parental leave and sick leave lasted a total of 347 days.

     The average daily earnings will be: (718,000 ₽ + 332,064.5 ₽) : (731 days - 347 days) = 2734.54 ₽.

     This is more than the maximum limit in 2017.81 rubles, which is valid in 2018. This means that the new child care allowance for the month will be: 2017.81 ₽ × 30.4 days. × 40% = 24,536.57 ₽.

     This is 5075.71 rubles. more than in 2017 (24,536.57 ₽ - 19,460.86 ₽).

     Note : Conclusion. You can go to work at the beginning of the year for a couple of weeks, and then go on vacation again. At the same time, the billing period changes and the calculation itself, by increasing the excluded days, increases the allowance.

     
     
     

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     The maximum amount of care allowance up to 1.5 years, established for several children

     The maximum amount of the total amount of benefits for caring for a child up to 1.5 years old is legally established, when benefits are paid for several children at once. At the same time, the summed amount of the benefit, calculated on the basis of average earnings, cannot exceed 100 percent of average earnings.

     However, at the same time, the amount received must not be less than the summed minimum amount. If the allowance amount for two or more children does not meet these two criteria at the same time, pay the combined amount of the minimum allowance, even if it exceeds 100 percent of the employee's average earnings. part 2 of the Law of December 29, 2006 No. 255-FZ and part 3 of Article 15 of the Law of May 19, 1995 No. 81-FZ.

     
     

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     Work during parental leave up to 1.5 years

     Note : Please read this section very carefully!

     If the mother (another relative who has taken a leave) works during parental leave, then she (he) is not entitled to allowance during this time. At the same time, the allowance must be paid if during the vacation the employee works part-time or at home (part 3, part 2 of the Law of December 29, 2006 No. 255-FZ, clause 43 of the Procedure approved by order of the Ministry of Health and Social Development Russia dated December 23, 2009 No. 1012n). At the same time, it does not matter where the employee works on such conditions: in an organization that pays him benefits, or in another (part-time). The legislation does not contain any restrictions in this regard.

     The mother is on "children's" leave: should the FSS offset the costs of paying benefits to the father in connection with the child's illness?

     A certificate of incapacity for work to care for a sick child can be issued to the father, even if the mother is at that time on leave to care for this child until he reaches one and a half years and receives a "child" allowance. This conclusion was reached by the Arbitration Court of the Moscow District in its decision dated March 27, 2019 No. A40-49069 / 2018.

     After maternity leave, the employee worked full-time for several months. She wrote an application for parental leave only after that.

     The allowance must be paid from the day the leave is granted. Because an employee is not required to take parental leave up to 1.5 years immediately after the end of maternity leave. The mother of the child has the right to decide for herself when and for how long to apply for such leave. The employee does not lose the right to benefits because of this. This follows from paragraph 46 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

     Can an employee return to work from parental leave for one month and then return to parental leave?

     Yes maybe. Parental leave may be used in installments. Therefore, the employee can interrupt the vacation and return to work, and then reapply for leave. In this case, the employee receives a salary for the period of work. She is not entitled to allowance for caring for a child under 1.5 years old. This follows from the provisions of Article 256 of the Labor Code of the Russian Federation.

     Reducing the working day by an hour does not give the right to child care benefits, according to the FSS

     A parent on parental leave working part-time should spend most of their time caring for that child, not work. If the working time is reduced slightly (by 5 minutes or by an hour), then the “children's” allowance is not due. This conclusion follows from the letter of the FSS dated January 19, 2018 No. 02-08-01 / 17-04-13832l.

     The right to receive child care allowance up to one and a half years remains even if the parent’s working day is reduced by only a few minutes

     Note : Another, risky, but supported by the court, approach!!!

     Part-time work is considered to be less than normal time, i.e. less than 40 hours per week. Therefore, even if the working week is reduced by only 1 percent (is 39.6 hours instead of 40), the employee is entitled to receive child care allowance up to one and a half years. This conclusion was reached by the Arbitration Court of the North-Western District in its decision dated November 28, 2016 No. A13-2070 / 2016.

     Note: The legitimacy of this approach was recognized by the Supreme Arbitration Court of the Russian Federation in the ruling dated November 12, 2009 No. VAC-14376/09 (on the refusal to transfer the case to the Presidium).

     
     

     Supreme Court: 2-hour workday cut allows childcare benefits

     The courts have repeatedly pointed out: if the working time of an employee who is simultaneously on leave to care for a child up to one and a half years is slightly reduced (by 5, 10, 30, 60 minutes a day), this is the basis for refusing to pay "children's" benefits . But what if the working day is reduced by two hours? Is child support payable in this case? YES! The Supreme Court answered this question in ruling No. 307-ES19-27208 dated February 12, 2020.

     The burden of proving that the reduction in working hours was only a formal basis for the payment of benefits and its reimbursement at the expense of the insurer is assigned to the FSS.

     
     

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     How to Calculate Child Care Benefit Calculator in 2020

     To calculate the allowance, include all payments and other remunerations from which contributions to the FSS of Russia are accrued (earnings, including personal income tax, and not what was handed out). This is provided for by paragraph 2 of the Law of December 29, 2006 No. 255-FZ, paragraph 2 of the regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

     The calculator calculates maternity benefit (sick leave) and monthly allowance for child care up to 1.5 years in just 3 steps.

     Step 1 . First choose what you will consider:
     

     1. maternity or
     2. allowance for children, for caring for a child up to 1.5 years.
     In the first step, for child care allowance up to 1.5 years old, you must provide data about the child. Since 2013, periods of being on sick leave or parental leave are excluded from 2 billing years. If there were such periods, indicate them.

     Step 2. The second step indicates earnings for 2 accounting years and other parameters necessary to calculate the average daily earnings.

     Step 3 At the 3rd step, you will see the final allowance calculation.
     

Knowing the algorithm for calculating the child care allowance allows you to check the correctness of the calculations made by the accountant at work, or to pre-plan the family budget for the period the mother is on parental leave.

Benefit for caring for a child up to 1.5 years in terms of legislation

According to FZ-255 of 2006 and FZ-81 of 1995, child care allowance is paid from the start of parental leave until the child turns 1.5 years old.

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

1. Child's birth certificate.
2. Help from father, confirming the fact that he does not use parental leave.
3. Other documents depending on the specifics of the grant(the full list is contained in part 6 of article 13 of FZ-255).

The amount of child allowance up to 1.5 years has no fixed value. It varies depending on the average monthly earnings of an employee for the two years preceding her vacation.

It is transferred monthly in the amount of 40% of the employee's average monthly income. According to the latest amendments to the legislation, the allowance is allowed to be paid not monthly, but with a different frequency, but at least once a quarter.

According to part 2.1 of the Federal Law-255, you need to have time to apply for the appointment of benefits before the child is six months old. The employer is obliged to assign child benefit within 10 days after applying for, provided that the employee has provided all the necessary documents.

If an employee worked in several places for, then the allowance is paid to her at one place of work of her choice. At the same time, she must bring a certificate that another employer did not provide her with parental leave.

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. It does not have to be the mother of the child: the father of the child, as well as grandparents, can apply for benefits. But only one of them has the right to issue a vacation.

Benefit calculation procedure

Usually, you do not need to calculate the child care allowance yourself. This is the responsibility of accountants or civil servants, to whom the woman applied for the calculation of benefits. Self-calculations may be required in order to:

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

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

The calculation of the average daily earnings is a rather laborious process. To determine it, you need to know the following quantities:

1. Amount for two years that 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).
2. Period of maternity leave, on sick leave or on parental leave (number of days), as well as the release of the employee from work while maintaining her earnings (if insurance premiums were not transferred from him to the FSS).
3. The amount of benefits paid on temporary(sick leave), pregnancy and childbirth and childcare for the period under review.
4. Earning cap, from which social insurance contributions are calculated for employees in 2016-2017 or the maximum average daily earnings, which is used to determine the amount of the child care allowance.
5. for the current period.

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

Earnings to determine the amount of benefits 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 value obtained, 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 allowance for child care up to 1.5 years

When determining the amount of the child care allowance, the established minimum and maximum amounts of such payments should be taken into account.

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

In January 2018, the minimum allowance for the care of the first child was 3065.69 rubles, in February 2018 it was indexed to 3142.33 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 a care allowance after May will receive a child care allowance in the amount of at least 4465.2 rubles. and 8930.4 p. - on the second and subsequent. For those who went on vacation before May 2018, the allowance will be paid in the amount established in February.

The maximum allowance for caring for a child up to 1.5 years old in 2018 is 24,536.57 rubles. This value is determined taking into account the limits for accruing contributions to the FSS, 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 FSS.

The calculated amount of the allowance is not subject to rounding up to a whole ruble.

The limit value of the average daily earnings, which can be taken into account in 2018, is 2017.81 rubles. When determining the amount of the allowance, it does not increase by regional coefficients, if any, in the region of its registration, but this coefficient is included in earnings.

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

This means, for example, that if she went on vacation in 2018, then after the onset of 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 will give examples of calculating benefits for caring for a child up to 1.5 years old.

Example 1 A citizen draws up parental 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. For the two years under consideration, 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 in 2017.81, so it is allowed to take it 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 marginal values ​​of earnings will be included in further calculations.

The employee was on sick leave for 15 days. The calculation of the average daily earnings will look like this: (718000 + 755000) / (730-15) \u003d 2060.13 rubles. This is more than the limit value of the average daily earnings in 2017.81 p. A woman is entitled to a child care allowance in the maximum amount of 24,536.57 rubles.

Example 3 An employee gave birth to twins and wrote an application for parental leave. In 2016, her income amounted to 98 thousand rubles, in 2017 - 150 thousand rubles. It's less than the limit. She did not use sick leave.

The average daily earnings will be calculated as (150,000 + 211,000) / 730 \u003d 339.73 rubles.

The allowance for the care of the first child will be 339.73 * 30.4 * 40% \u003d 4131.12 rubles. This value is less than the calculated minimum wage allowance from May 2018. Therefore, for the care of the first child, a woman will receive 4465.2 rubles.

The allowance for the care of the second child will also be paid in the minimum amount, namely, 8930.4 rubles. It turns out that a woman will simultaneously take care of 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 allowance is issued from the 1st day of the month and ends on the last day of the month. Therefore, the task arises to calculate the allowance for an incomplete period.

The allowance for an incomplete period is calculated as follows: you need to multiply the amount of the allowance 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 allowance was accrued in the amount of 15,000 rubles. The woman has issued a vacation since July 11, she must be paid for 20 days. July has 31 days. The calculation will look like this: 15000/20/31 = 9677.42 rubles.

Calculator

In order to automate the calculation of child care allowance, you can use a special online calculator. Here it is enough to specify all the initial parameters, and the amount of the allowance 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 allowance and the total amount of the allowance.

Thus, in order to calculate the amount of the allowance for caring for a child up to 1.5 years old, it is necessary to have information about the income received for the 2 years preceding the vacation. On their basis, the average daily earnings are determined, which are then multiplied by 30.4 and by a factor of 40%. The result is the amount of the allowance, which is monthly transferred to the woman for childcare. In this case, many nuances must be taken into account: such as the minimum and maximum benefits, as well as the amount of compensation for sick leave.