How is maternity leave calculated? The main features of maternity leave payment. Is it possible to receive maternity leave and work at the same time?
If you decide to have a child, you need to prepare for this moment in advance and find out what payments you are entitled to by law. This article will discuss in detail the issue of how maternity leave is paid.
Types of child benefits
Payments are due to all female employees, regardless of whether the woman works or not. The only difference is that workers, along with other types of benefits, will also be paid maternity benefits at the place of work.
There are different types of benefits relating to the prenatal and postnatal period.
Maternity benefit
This one-time type of transfer compensates the employee’s salary for the time she is on maternity leave before giving birth. Maternity leave is paid for from the reserve funds of the Social Insurance Fund and is provided no later than 6 months from the date of termination of maternity leave. Individual entrepreneurs can also receive payments if they enter into a voluntary social insurance agreement with the Social Insurance Fund.
The employer can accrue payments from thirty weeks of pregnancy, and if there is a multiple pregnancy (2 or more children) - from 28 weeks. By the specified time, a pregnant woman must receive from her antenatal clinic a certificate of temporary incapacity for work, which must be taken to her workplace. This important document will secure the employee’s right to receive payment in the amount of 100 percent of the average salary. Within 10 days, the accounting department must calculate the amount of the payment and transfer it to you on the next day of payment of wages.
A part-time mother can receive payments for each place of work by submitting the appropriate documents.
Duration of vacation days
| No. | View | Time before birth | Postpartum period | Total |
|---|---|---|---|---|
| 1 | Normal birth | 70 days | 70 days | 140 days |
| 2 | Complicated childbirth (singleton pregnancy) | 70 days | 86 days | 156 days |
| 3 | Complicated childbirth (multiple pregnancy established during pregnancy) | 84 days | 110 days | 194 days |
| 4 | Complicated childbirth (multiple pregnancy detected during childbirth) | 70 days | 124 days | 194 days |
| 5 | Adoption of children under 3 months (one child) | — | 70 days from the date of birth of the child | 70 days |
| 6 | Adoption of two or more children | — | 110 days from the birth of the child | 110 days |
The important point is that after the certificate of incapacity for work has been issued, but the girl continues to work, payments are lost. This is due to the fact that the accrual is an insurance risk of loss of earnings in the event of temporary disability. If the work continues, then the salary will continue to be paid, which means there is no insured event.
Amount of one-time payment during pregnancy
It is important and necessary to know how maternity leave is paid. Currently, it is calculated based on the amount of earnings for the previous 2 years and the total number of days of work.
When calculating days, the employee’s days of illness, previous maternity and child care leave, and days of release from work duties are not included. But if there were days with vacation at your own expense, they are included in the calculation. Please note that if a working woman was on maternity leave, she can replace this period when calculating the years preceding the first maternity leave by writing a corresponding statement.
The calculation of earnings includes any payments to the woman from which insurance premiums were paid. Payments that were not subject to contributions are not included in the period.
Formula for calculating the amount of maternity benefit:
Average salary per day (earnings for 2 years: calendar days of actual work) x vacation days.
The amount of total earnings for 1 year should not exceed the maximum base for calculating contributions. In 2017, this amount is 755,000 rubles, in 2016 – 718,000 rubles and in 2015 – 670,000 rubles. If the calculated amount exceeds the maximum indicators, the maximum size indicator is taken as a basis.
If a pregnant woman works on a self-employment basis as an individual entrepreneur, payments are made to her by the Social Insurance Fund if she pays insurance premiums for at least 6 months.
We will show how maternity benefits are paid before childbirth using a specific example.
Employee Kulikova goes on vacation for 140 calendar days from 02/01/2017. In both previous years, Kulikova did not take vacation or sick leave, so her total number of working days is 730.
Salary for 2015 – 650,000 rubles, for 2016 – 724,000 rubles. Since the maximum base for 2016 was 718,000 rubles, we calculate it as a basis.
Salary for two years: 650,000 + 718,000 = 1,368,000 rubles.
Average daily earnings: 1,368,000: 730 = 1,873.97 rubles.
Payment amount: 1,873.97 x 140 = 262,355.80 rubles.
One-time payment for those registered in the early stages of pregnancy
This benefit can be received by women who register with medical institutions at their place of residence in the first 12 weeks of pregnancy inclusive. Payment is made once and in 2017 amounts to only 613.14 rubles.
To receive the accrual, a woman must submit to her accounting department a certificate from the antenatal clinic indicating that she is registered. The amount is transferred along with accruals for pregnancy and childbirth, if the employee also submits the documents necessary to receive maternity pay.
If the above certificate is submitted late, the employee will receive the money within 10 days from the date of its submission to the place of work.
The benefit is paid from the Social Insurance Fund, therefore, if a pregnant woman is an individual entrepreneur and pays insurance contributions for herself to the Social Insurance Fund, she can also receive this payment.
Birth benefit
This payment is one-time in nature and is paid for each child born or adopted under the age of three months.
The accrual in 2017 is 16,350.33 rubles and does not depend either on the financial status of the parents or on the order of birth of the children. When two or more children are born, it is paid for each.
It does not matter who receives the payment - the mother or the father. Even the child’s guardian can receive a sum of money; to do this, he must submit a document establishing guardianship. When adopting two or more cubs, payment is also made for each.
You can receive money at the place of work, place of service or study of one of the parents by presenting a certificate from the civil registry office about the birth of a child in the family and writing an application for payment. Funds are transferred within 10 days.
If both family members work, then the second must bring a certificate from their place of work stating that this payment was not made there.
Let's see how maternity benefits are paid if the child's parents are engaged in business. In this case, the parent can receive a one-time benefit at the birth of his child from the executive body of the Social Insurance Fund, subject to payment of insurance premiums. He must also bring a certificate that the other half did not receive this money.
What to do when one in the family does not officially work anywhere, and the second is an entrepreneur, but does not pay voluntary insurance contributions to the Social Insurance Fund for himself? Then the payment is transferred by the social protection authority at the place of residence at the expense of the Social Insurance Fund.
Monthly allowance for child care up to 1.5 years
Let's move on to consider the question of how maternity pay is paid when caring for a child.
Despite the fact that care leave itself can be taken for up to 3 years, these payments are made monthly only until the baby turns one and a half years old. As a rule, maternity leave is granted the day after the end of sick leave for pregnancy and childbirth.
Transfers can be received by any member of the parent’s family (father, child, grandmother, grandfather), if she herself goes to work. Payments will be made even if the mother works part-time or works from home. This money is also paid from social insurance funds.
If a woman does not work and receives unemployment benefits, she is not entitled to the above type of benefit.
Also, the mother can choose one of the types of transfers (for pregnancy or for care), which she will receive if she becomes pregnant again during the maternity period.
The amount of payments is 40 percent of average earnings for the previous two years before the maternity leave. It should be taken into account that the minimum amount is currently 3,065.69 rubles for caring for the 1st child, as well as 6,131.37 rubles for the second and subsequent children. The maximum amount of payments in 2017 is 23,120.66 rubles.
Therefore, a working mother will receive 40% accrual at her place of work (service), and a non-working mother will receive minimum payments at her place of study or in the department of benefits and social payments in her district.
The calculation period is exactly the same as when calculating maternity benefits - the total number of calendar days minus the periods not taken into account.
The formula for calculating is as follows:
Average earnings per day (earnings for 2 years: calendar days of actual work) x 30.4 days (this is an indicator of the average monthly number of calendar days) x 40%.
Let's look at a specific example.
Kulikova wrote an application for leave to care for a newborn. The billing period for 2 years is 730 days.
Salary for 2015 – 614,000 rubles, for 2016 – 736,000 rubles. As we remember from the example above, income above the limit cannot be calculated, so for 2016 the maximum amount is taken - 718,000 rubles.
Salary for two years: 614,000 + 718,000 = 1,332,000 rubles.
Average daily earnings: 1,332,000: 730 = 1,824.65 rubles.
Monthly child care payments:
1,824.65 x 30.4 x 40% = 22,187.74 rubles.
Compensation payments to women on maternity leave
A small financial reward for women who will be on vacation until the baby is 3 years old is 50 rubles per month and is paid monthly from their place of work.
This payment can be received by any relative of the mother who gave birth, who actually takes care of the child and has taken maternity leave.
Such financial resources are paid at the expense of the company’s own funds, to which an application will be submitted with a request to transfer the accruals.
Payment for maternity leave has its own characteristics. Future parents need to know which benefits can be received by the mother, and which can be given to both spouses.
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In this case, they will be able to better distribute responsibilities in order to maintain solvency at the moment when a new person appears in their family.
There are situations when it is more profitable to arrange child care for other family members, if the mother cannot spend all her time with the baby and is forced to work.
Benefit payment
Social benefits are one of the most important components in the life of pregnant women. These are the ones who help expectant mothers calmly care for their baby without fear of being left without a livelihood.
But in most cases this applies to working mothers, since they are the ones who are paid all possible benefits and their size depends on the woman’s salary.
Non-working mothers can only count on the minimum payments established by the state for all representatives of the fair sex expecting a baby.
Employer or state?
Benefits for working women during maternity leave are paid by the employer, but the employer takes the money not from its own reserves, but from the social insurance fund.
It is this fund that pays for sick leave, as well as benefits for the period of caring for a child up to one and a half years.
Law
Payment of social benefits to women expecting babies is carried out on the basis that regulates the social insurance of citizens who find themselves temporarily disabled.
Pregnancy is one of the reasons for receiving, which in the future can be paid for by the employer using payments from the Social Insurance Fund.
In addition to the above document, the implementation of social guarantees for pregnant women is also carried out on the basis of the Labor Code of the Russian Federation.
This document contains all the rights of women who will soon become mothers.
How is maternity leave paid?
Maternity leave or child care period is paid in our country only up to one and a half years.
Wherein:
- unemployed women will receive a minimum benefit from the social security service;
- workers - according to the average salary from their employer from the reserves of the social insurance fund.
It should also be taken into account that working mothers have the right to stay with their child for up to three years, while they are paid a minimum benefit by the employer (fifty rubles per month).
How many days?
Social Insurance Fund:
- in one hundred and forty days - if the pregnancy proceeded normally, as well as childbirth;
- one hundred and fifty-six days - in case of a difficult pregnancy and complications during childbirth;
- in one hundred and ninety-four days - if two or more children were born.
Child care benefits are paid until the child is one year and six months old.
For the first and second child
How is maternity leave paid in 2019? This question worries many women who are expecting or a subsequent child.
After all, the size of this payment will determine how comfortable a woman will be on maternity leave from a financial point of view.
Until how old?
The generally accepted child care benefit is provided only until the child is one year and six months old.
In this case, all women will receive different amounts, some will receive the minimum wage if they do not work or their average salary is small, and some will receive this benefit in the maximum allowable amount.
Grandma
How is maternity leave paid for a grandmother if she is the one who takes care of her little grandson while his parents work? Currently, this opportunity is not limited by law, so parents of young children can take advantage of it.
Paid leave to care for a small child is given only to the grandmother who is working at the time of the birth of the baby, that is, is subject to social insurance.
In this case, she has every right to care for her grandson and receive forty percent of her salary.
Those grandmothers who have already retired are deprived of this opportunity. They have the right to receive benefits only if the child’s parents are deprived of parental rights, are in prison or are evading their duties.
In this case, the grandmother will be able to qualify for the minimum payments determined by the state.
Not working
Unemployed women have the right to receive child care benefits from the moment of birth until the date of one and a half years. As soon as the baby reaches the above age, all payments stop.
The minimum child care benefit will be paid, that is, for the first child - two thousand nine hundred eight rubles, and for the second - five thousand eight hundred seventeen rubles.
For students
Full-time students are entitled to receive all social benefits due in the event of pregnancy.
In this case, the calculations will be based on the scholarship paid at the educational institution where the expectant mother is studying.
How to calculate?
In order for a woman to receive benefits during maternity leave, she needs to calculate her income for the two years preceding the year in which she goes on sick leave for pregnancy and childbirth.
The total income must be divided by 730 days, resulting in an amount that determines the cost of one working day. It is this value that must be taken into account when calculating payment for temporary sick leave, since it will only need to be multiplied by the number of days of sick leave.
To calculate child benefit:
- the cost of one working day must be multiplied by thirty;
- the resulting value must be divided by one hundred and then multiplied by forty.
The resulting figure will be equal to the benefit that the woman will receive monthly while on paid maternity leave.
Documents for registration
In order to receive maternity benefits from an employer, a woman must provide him with:
- on sick leave and paid leave;
- certificate of temporary incapacity for work.
Payment terms
May vary slightly depending on their type and place of receipt.
Using a maternity calculator, you can calculate maternity benefits (sick leave) and monthly child care benefits up to 1.5 years. In accordance with all approved rules. The calculator is free, presented by the Kontur.Accounting service.
After entering the necessary data on earnings for 2 billing years, the calculator will automatically calculate the amount of the selected benefit. All necessary restrictions are taken into account. For example, if the amount of benefits for child care up to 1.5 years is less than the minimum value established by law, the calculator will tell you about this and offer the minimum monthly amount of benefits up to 1.5 years. You can also see tips with links to articles of regulatory documents.
How to use the maternity leave calculator?
The calculator calculates maternity benefits (sick leave) and monthly child care benefits up to 1.5 years old in just 3 steps.
- Step 1. In the first step, for maternity benefits, you need to indicate data from the certificate of incapacity for work, and for child care benefits up to 1.5 years old, data about the child. Since 2013, periods of sick leave or parental leave are excluded from 2 calculation years. If there were such periods, indicate them.
- Step 2. The second step indicates earnings for 2 calculation years and other parameters necessary to calculate the average daily earnings.
- Step 3. In step 3 you will see the final benefit calculation.
Calculation of maternity benefits on video
This calculator is part of Kontur.Accounting. We still have a lot of easy and quick calculations for complex things. You can easily calculate salaries, sick leave and vacation pay, keep records of employees, calculate salary taxes and contributions, prepare reports on employees to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Tax Service.
In 2019, the minimum amount of maternity benefits for a normal pregnancy from one employer will increase to 52 thousand rubles, and the maximum will exceed 301 thousand rubles. (with a vacation of 140 days). You can read how to calculate maternity benefits in 2019 and write an application in this article (with examples). Personal income tax is not withheld from pregnancy payments.
Maternity benefits are not paid to non-working/unemployed citizens.
Maternity benefits
Maternity benefits are paid in total for the entire vacation (maternity leave) lasting:
- 70+70 calendar days (before childbirth + after childbirth);
- 70+86 calendar days in case of complicated childbirth;
- 84+110 calendar days for the birth of two or more children.
Maternity leave is calculated cumulatively and is provided to a woman completely regardless of the number of days actually used before giving birth, for example, the next leave.
Working For women subject to compulsory social insurance, maternity benefits are set at 100% of average earnings. According to the norms of Federal Law No. 255, from January 1, 2011, average earnings are calculated for the two calendar years preceding the year of maternity leave.
Amount of maternity leave in 2019
The amount of maternity payments cannot be less than 52 thousand and more than 301 thousand rubles for 140 days of vacation. Let us explain: the amount of the benefit is calculated by multiplying the woman’s average daily earnings by the number of vacation days, while
The maximum amount of average daily earnings is limited. It cannot exceed the value determined by dividing by 730 the sum of the maximum values of the base for calculating insurance premiums for the two calendar years preceding the year of maternity leave (Part 3.3 of Article 14 of Law No. 255-FZ).
The law states that we divide by 730 (regardless of whether the periods fall on a leap year), i.e. when going on maternity leave in 2019, the maximum amount of average daily earnings will be (755,000+815,000)/730 = 2,150.68 rubles. To calculate max. size of the payment, the resulting amount should be multiplied by the number of vacation days. To calculate, you can use the maternity benefits calculator.
A woman with less than six months of insurance coverage is paid maternity benefits in the amount of the minimum wage (minimum wage) for every month of vacation. Since January 2019, the minimum wage has been 11,280 rubles. The insurance period includes all periods during which a citizen was subject to compulsory social insurance in case of temporary disability and in connection with maternity.
Recipient categories
Dismissed due to liquidation organizations, maternity benefits are set at 632.76 rubles per month. To do this, you must register with the employment center within 12 months from the date of dismissal.
Note!
The specified benefit amount is indexed not from the beginning of 2019, but from February 1st.
For the unemployed For mothers, maternity benefits are not provided, since this is compensation for earnings that the expectant mother does not receive due to going on maternity leave. But a non-working mother does not have such income.
Maternity leave for individual entrepreneurs possible if they are in voluntary social insurance for individual entrepreneurs in the FSS (social insurance fund) and have paid contributions for the year preceding the year of maternity leave.
Necessary documents for applying for maternity benefits:
- Sick leave from the antenatal clinic;
- Certificate of income from the previous place of work (if you have work experience with other employers for the billing period).
- If you were fired due to the liquidation of the company, your benefits need to get in Social Security, but to do this you need to register with the employment center.
- If the employer cannot pay maternity benefits (there is no money in the account), the benefit is paid by the territorial body of the insurer (see the name of the insurance company on your compulsory medical insurance policy).
Deadlines for applying for and paying maternity benefits
Apply no later than six months from the end of maternity leave. The benefit is assigned within 10 days after all documents are submitted.
Pay attention to other child benefits that are established by Federal Law No. 81-FZ “On State Benefits for Citizens with Children”
Maternity benefits are paid based on 100% of average earnings. The length of service does not matter, except when it is less than 6 months.
Maternity leave in 2018-2019: changes and new law
Changes in legislation in 2018 affected mainly the amount of minimum and maximum benefits (due to indexation and an increase in the minimum wage), with limit values discussed below.
In Law No. 255-FZ in 2018, clarifications appeared in two articles:
- when determining the insured and policyholders, the phrase “...members of family (tribal) communities of indigenous peoples of the North,” was supplemented with “Siberia and the Far East of the Russian Federation”;
- in the order of assignment and payment of benefits - if the payment is made directly by the Social Insurance Fund (for example, in the event of bankruptcy of the employer), the data is posted in the Unified State Social Security Information System.
There were no changes to the calculation rules.
For working women, maternity benefits are paid in the amount of 100% of average earnings for the previous two years.
The formula is simple, but you need to take into account the features and limitations. We will analyze them at each step of calculating benefits.
How to calculate maternity benefits - 5 simple steps
To calculate the amount of maternity payments you need:
| 1. Calculate the average daily earnings, for this we determine: | |
| billing period – 2 years, for which we calculate earnings | Step 1 |
| the amount of earnings in this period | Step 2 |
| number of days in the billing period | Step 3 |
| Calculation summary: average daily earnings | Step 4 |
| 2. Multiply the average daily earnings by the number of days of maternity leave | Step 5 |
We put all stages of the calculation into 5 steps.
Step 1. Determine the billing period
The billing period is the period for which we calculate earnings to then calculate the amount of maternity payments.
In general, the calculation period is 2 calendar years preceding the year of maternity leave. For maternity leave in 2019, these are 2018 and 2017.
Exceptions to the general case: during the previous 2 years (or in one of them) there are periods when the employee was already on maternity or child care leave.
In this case, one or both years can be replaced to calculate maternity leave. The year is replaced by an earlier one, but not any year, but immediately preceding the onset of the previous maternity and/or child care leave.
Example. The employee is going on maternity leave in 2019. For calculations, we should use 2018 and 2017. But from September 2015 to July 2017 she was also on maternity leave and maternity leave. In this case, 2017 can be replaced with 2015. Calculation period: 2018 and 2015.
A woman submits an application to her employer to change pay periods. Such a replacement must necessarily increase maternity payments - this is stated in the law (otherwise the calculation year will not be replaced). And this needs to be checked when making calculations.
Step 2. Determine the amount of earnings for the billing period
What amounts do we take into account and what amounts do we not take into account?
+ We take into account payments from which deductions were made to the social insurance fund: wages, bonuses, bonuses.
– We do not take into account: sick leave, benefits, income under civil contracts, if there were no contributions to the Social Insurance Fund, and other amounts from which they were not paid to the Social Insurance Fund (unofficial salary, financial assistance up to 4,000 rubles).
We compare the amount of earnings for each year with the legal limit: in 2016 – 718,000 rubles, in 2017 – 755,000 rubles, in 2018 – 815,000 rubles. If annual earnings are greater than the specified limit value, then we take the limit value to calculate benefits.
In the 2-NDFL certificate we are interested in clause 3 “Income taxed at the rate”: codes and amounts.
+ We take into account income with code
- 2000 – income under an employment contract
- 2012 – vacation pay
- 2400 – “compensation” for using the car
- We do not take into account income with the code
- 2300 – sick leave
Other codes
- 2010, 2201-2209 – payments under civil contracts and royalties – we take into account only if they made contributions to the Social Insurance Fund(must be specified in the contract)
- 2760 – financial assistance – We take into account an amount exceeding 4,000 rubles per year.
To simplify the calculation, you can subtract excess amounts from the total amount of income in clause 5 of the certificate.
The law establishes maximum amounts of income per year from which contributions to the Social Insurance Fund are made. Contributions are not paid for incomes above these amounts.
In the law, this maximum amount (or limit value) is called the maximum base for calculating insurance premiums. It is set every year, the values are given in the table:
Since income exceeding the “limit base” does not make contributions to the Social Insurance Fund, these incomes are not taken into account when calculating maternity benefits.
We add up the amounts for 2 years - we received earnings for the billing period, which we will take into account to calculate the benefit.
Step 3. Calculate the number of days in the billing period.
From the number of calendar days in each year (365 or 366) of the billing period, subtract:
– days when the employee was on sick leave, on maternity leave, or on maternity leave.
Periods of unpaid leave are not excluded.
We add up the result obtained over 2 years - we get the number of days in the billing period.
Step 4. Calculate average daily earnings
We divide the earnings for the billing period (see step 2) by the number of days in the billing period (see step 3). The resulting value must be compared with the minimum and maximum values.
1. Minimum by law
The average daily earnings received cannot be less than the daily earnings based on the minimum wage (minimum wage).
The minimum wage value is taken as of the date of maternity leave. From 05/01/2018 minimum wage = 11,163 rubles, we get:
RUB 11,163 x 24 months / 730 = 367 rub.
If the value of the average daily earnings obtained in the calculations is less than based on the minimum wage, then to calculate the benefit we take the value based on the minimum wage.
For an employee who does not work full time, it is important to take into account the following feature:
If the insured person at the time of the insured event works on a part-time basis (part-time, part-time), the average earnings, on the basis of which benefits are calculated in these cases, are determined in proportion to the working hours of the insured person.
That is, when working half-time, the minimum is calculated from 50% of the minimum wage.
2. Maximum by law
The average daily earnings received cannot be more than the daily earnings based on the size of the “limit base for calculating insurance premiums.” What kind of limiting base this is is described above.
Please note: even if there was a replacement of years in the calculation period, the limit value is considered for the two years preceding the date of leaving on the current maternity leave.
For maternity leave in 2019, the maximum value of average daily earnings is:
(RUB 755,000 + RUB 815,000) / 730 days = RUB 2,150.68
If during the calculations we received a value of average daily earnings higher than the limit, then to calculate the benefit we take the limit value.
For an employee whose total length of service (all, i.e., throughout her life) is less than 6 months, it is important to take into account the following feature:
An insured woman with an insurance period of less than six months is paid maternity benefits in an amount not exceeding the minimum wage for a full calendar month... taking into account... coefficients [note: we are talking about regional coefficients, if they are established ].
After checking for the minimum and maximum, we get the average daily earnings, which we will use in calculating the amount of maternity benefits.
Step 5. Calculate maternity benefits
In the general case, everything is simple: we multiply the resulting average daily earnings (see step 4) by the number of days of maternity leave on sick leave.
Exception: the employee did not present a sick leave certificate to the employer and continued to work and receive a salary for some time. After presenting sick leave, maternity leave is issued, and benefits are calculated from the day you go on maternity leave.
In this case, the maternity leave period is reduced by the number of days for which the employee was paid. Accordingly, the benefit will also be reduced. That is, an employee cannot work a little more before the birth of the child in order to receive benefits a little longer after the birth.
Minimum maternity payments in 2018-2019
The minimum amount of maternity benefits is limited to the minimum wage: the benefit will not be less than the minimum wage if the employee goes on maternity leave from full time.
If maternity leave lasts 140 days, the minimum is 51,380 rubles. = 11,163 rub. x 24 months / 730 days x 140 days (if maternity leave starts after 05/01/2018)
For part-time work (partial week, etc.), the minimum benefit must be proportionally reduced.
Maximum maternity payments in 2018-2019
The maximum benefit amount is limited by the earnings limit, above which social security contributions are not accrued (see above for limit values).
The maximum amount of maternity benefits in 2019 for 140 days will be 301,095.20 rubles. = (RUB 755,000 + RUB 815,000) / 730 days x 140 days
The maximum amount of maternity benefits in 2018 for 140 days will be 282,493.40 rubles. = (RUB 718,000 + RUB 755,000) / 730 days x 140 days
If the total insurance period is less than 6 months, the maximum amount of maternity benefits for each calendar month is not higher than the minimum wage.
An example of calculating maternity benefits in 2019
The employee is going on maternity leave in January 2019. Vacation is 140 days. In 2017, she was on sick leave for 150 days; in 2018, the duration of sick leave was 50 calendar days.
Actual earnings (minus disability benefits) for 2017 amounted to 850,000 rubles, for 2018 – 494,000 rubles.
The maximum base for insurance premiums in 2017 is 755,000 rubles, in 2018 – 815,000 rubles.
| Step 1. | During the two years preceding the maternity leave (i.e. in 2018 and 2017), the employee did not have maternity leave or child care leave - we do not replace the period. Calculation period: 2017 and 2018 |
| Step 2. | Earnings already minus sick leave: for 2017 - 850,000 rubles, for 2018 - 494,000 rubles. Compare with limit values. For 2017, we take the maximum size of the base - 755,000 rubles. (since actual earnings for 2017 turned out to be higher than the limit), for 2018 - actual earnings. Total we get 755,000 + 494,000 = 1,249,000 rubles. |
| Step 3. | Number of days in the billing period: 730 – 150 – 50 = 530 days |
| Step 4. | Average daily earnings: RUB 1,249,000 / 530 days = RUB 2,356.60 This is above the minimum (11,163 rubles (minimum wage) x 24 months / 730 = 367 rubles), but also exceeds the maximum. For maternity leave in 2019, the maximum average daily earnings is: (755,000 + 815,000) / 730 = 2,150.68 rubles. – we take it into account. |
| Step 5. | Benefit amount: RUB 2,150.68 x 140 days = RUB 301,095.89 |
The amount received is paid to the employee in full at a time; no tax is paid on this amount.
Online calculator for calculating maternity benefits in 2018-2019
To calculate maternity benefits, you can use an online calculator. It's convenient and free.