In 2014, the maximum amount of earnings that must be taken into account when calculating benefits will change. For these purposes, it will be necessary to take a maximum of 512,000 rubles. for 2012 and 568,000 rubles. for 2013. We note right away that both maternity and children, who are appointed at the end of 2013, are calculated based on earnings for 2011 and 2012.
Four major changes to benefit calculation in 2014
1. Settlement period. Now it's 2012-2013. This means that the maximum average daily earnings for calculating benefits in 2014 is 1479.45 rubles. ((512,000 rubles + 568,000 rubles) : 730 days).
2. New minimum wage. The minimum wage increased from 5205 rubles. up to 5554 rubles. This means that the minimum average daily earnings for calculating benefits in 2014 is 182.60 rubles. (5554 rubles x 24 months: 730).
3. Maximum maternity and children's. The total amount of maternity leave in 2014 cannot exceed 207,123 rubles. (1479.45 rubles × 140 days), and care allowances - 17,990.11 rubles. per month (1479.45 rubles × 30.4 days × 40%).
4. Minimum children's. The minimum allowance for the care of the first child is 2576.62 rubles. And if the child is the second, third, etc. - then the minimum is 5153.24 rubles. per month.
Maternity allowance
By general rule maternity leave must be calculated based on the income of the employee for the two calendar years preceding the first day of maternity leave. Suppose maternity leave was issued in December 2013. For example, December 25th. If she wrote an application for maternity leave from the same day, then the billing period will be 2011 and 2012. Nothing needs to be recalculated in 2014.
But suppose that the employee decided to go on maternity leave from January 1, 2014. So, the calculation period will be 2012 and 2013. When calculating benefits in average earnings you can include no more than 512,000 rubles. for 2012 and 568,000 rubles. for 2013. Means, the average daily earnings will be no more than 1479.45 rubles.((512,000 rubles + 568,000 rubles) : 730 days). This follows from part 3.3 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ. That is the total amount of maternity leave in 2014 cannot be more than 207,123 rubles.(1479.45 rubles × 140 days). This is 20,136.20 rubles. more than the current maximum (186,986.80 rubles).
Example 1: Calculation of maternity benefits if an employee goes on maternity leave at the beginning of 2014
Sedova M.A. has been working at ZAO Mir since September 2011. In December 2013, she goes on maternity leave. Sedova brought a sick leave to the company's accounting department for a period of 140 days for the period from December 25th. But she wrote an application for maternity leave from January 1, 2014. From 25 to 31 December 2013, she continued to work.
In this case, the billing period will be 2012-2013 (731 calendar days). According to the accounting department, during this time the employee was ill for 45 calendar days.
Sedova's earnings for 2012 amounted to 580,000 rubles, and for 2013 - 670,000 rubles.
Both of these amounts are more than the limits of 2012 and 2013 - 512,000 rubles. and 568,000 rubles. respectively. Therefore, the amount of daily earnings will be:
(512,000 rubles + 568,000 rubles): (731 days - 45 days) = 1574.34 rubles.
The value obtained as a result of calculations is greater than the upper limit of 1479.45 rubles. Since in fact Sedova went on maternity leave on January 1, she needs to pay 133 days (140 - 7). So, the amount of the maternity benefit will be as follows:
RUB 1479.45 × 133 days = 196,766.85 rubles.
And for December 2013, Sedova will receive her regular salary.
In the first January issue of the Glavbukh magazine, you will also find detailed examples of calculating sick leave in 2014. Hurry up to subscribe now to get a guaranteed number!
Child care allowance
If the day when parental leave begins falls on 2014, then the billing period is 2012 and 2013. Let's look at an example.
Example 2:Calculation of child care allowance in 2014
Panova V.S., an employee of Sokol LLC, is going on leave to care for her first child since January 10, 2014. At that time, her allowance was calculated 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
See the table below for minimum allowances.
Sizes of child allowances in 2013 and 2014
|
Benefit |
year 2013 |
year 2014 |
|
The minimum allowance for caring for a child up to one and a half years for a full calendar month, if the child is the first | ||
|
The minimum allowance for caring for a child up to one and a half years for a full calendar month, if the child is the second, third, etc. | ||
|
Lump sum at the birth of a child |
RUB 13,087.61 |
RUB 13,741.99 |
|
A one-time allowance for a woman registered in medical institutions in early term pregnancy | ||
|
The maximum amount of maternity benefit (if the leave is 140 calendar days) |
RUB 186,986.80 | |
|
The maximum allowance for childcare up to one and a half years for a full calendar month |
RUB 16,241.14 |
RUB 17,990.11 |
In the two calendar years (or one of the calendar years) preceding the year in which parental leave began, the employee could be on maternity or parental leave. In this case, at the request of the employee, the indicated years may be replaced by the previous calendar years (year). But on the condition that this will lead to an increase in the amount of benefits.
As a general rule, the amount of the allowance for caring for a child under 1.5 years old is 40 percent of the average employee's earnings for a calendar month. The minimum allowance for a second child in 2013 is 4,907.85 rubles. per month.
The rationale for this position is given below in the materials of the Glavbukh System of the commercial version
Calculation procedure
Methods for calculating the allowance for caring for a child up to 1.5 years old depend on the start date of the parental leave.*
If the parental leave began between January 1, 2011 and December 31, 2012 (inclusive), the amount of the childcare allowance up to 1.5 years old can be calculated in one of two ways:
To use the second method, the employee had to write a corresponding application. When calculating benefits in this case, apply the provisions of the Law of December 29, 2006 No. 255-FZ, as amended, in force until January 1, 2011. If no application was received from the employee, the allowance is calculated based on the earnings accrued for the two calendar years preceding the year the vacation began.
If the parental leave started on or after January 1, 2013, calculate the amount of the childcare allowance up to 1.5 years based on earnings for the two calendar years preceding the year the parental leave began.
Billing period
The settlement period for calculating child care allowance up to 1.5 years is two calendar years preceding the vacation. In general, in 2013 it will be 731 calendar days (2011 and 2012). In this case, the following must be excluded from the calendar days of the billing period:
An example of determining the settlement period for paying benefits for caring for a child up to 1.5 years old. The employee had calendar days excluded from the billing period
In 2012, from March 16 to March 29 (14 calendar days), Ivanova was ill and received temporary disability benefits.
The settlement period for paying childcare allowance up to 1.5 years will be from January 1, 2011 to December 31, 2012.
The duration of the billing period will be 717 calendar days (731 days - 14 days).
In the two calendar years (or one of the calendar years) preceding the year in which parental leave began, the employee could be on maternity or parental leave. In this case, at the request of the employee, the indicated years may be replaced by the previous calendar years (year). But on the condition that this will lead to an increase in the amount of benefits.
At the same time, replacement years do not have to immediately precede the calculation period (that is, earlier years can be used for replacement), and also follow one another. This is explained by the fact that the Law of December 29, 2006 No. 255-FZ does not establish such restrictions.
When replacing the billing period, the benefit must be calculated based on the actual number of calendar days in the replacement years. Their number can be 730, 731 (if one of the replacement years is a leap year), or 732 (if both of the replacement years are leap years).
Situation: is it possible to replace the calendar years (year) of the billing period with earlier ones for calculating child care benefits if the employee took maternity leave from another employer. She got a job in the organization this year and goes on maternity leave the same year.
Yes, you can, but subject to a number of conditions.
As a general rule, if in two calendar years (or in one of the calendar years) preceding the year in which parental leave began, the employee was on maternity leave, then the corresponding periods can be replaced by the previous calendar years (year). Provided that this will lead to an increase in the amount of the benefit. This is stated in part 1 of article 14 of the Law of December 29, 2006 No. 255-FZ and paragraph 11 of the Regulation approved.
To replace the settlement period with earlier years in the situation under consideration, it is necessary:
The fact that the employee is on maternity leave will be confirmed by the previous employer with whom she took maternity leave.
As a general rule, in the certificate of the amount of earnings, which each employer is obliged to issue to the employee upon dismissal, information on periods of temporary disability must be indicated, maternity leave and parental leave, on the periods of release of the employee from work with full or partial retention of earnings, if insurance premiums from the salary were not charged.
This procedure is provided for by Part 2 of Article 4.1 of the Law of December 29, 2006 No. 255-FZ.
As for the certificate of the amount of the employee's earnings for the years (year) for which the billing period is transferred, the previous employer may refuse to issue it on formal grounds. This is explained by the fact that the former employer is obliged to issue a certificate to the employee for the year of dismissal, as well as for two previous years. He is not required to issue a certificate for earlier periods (clause 3, part 2, article 4.1 of the Law of December 29, 2006 No. 255-FZ). For example, if a former employee in 2013 applied for a certificate of the amount of earnings, then the organization is obliged to issue this document to her for 2013, 2012 and 2011. If a certificate for earlier periods is required, the former employer may refuse to issue it.
Information about the salary of an employee Pension Fund The Russian Federation will provide the new employer in the form approved by the order of the Ministry of Health and Social Development of Russia dated January 24, 2011 No. 21n. This form only specifies total amount earnings. However, this information is not enough to calculate benefits.
Thus, in this situation, the only source of information necessary for calculating benefits (in particular, about the employee’s earnings in the replacement year and calendar days excluded from the calculation period) is her former employer.
An example of an employee submitting documents for calculating benefits for caring for a child up to 1.5 years old. In the period preceding the start of parental leave, the employee was on maternity leave with another employer
Employee of the organization E.V. Ivanova got a job at the enterprise in February 2013 and went on maternity leave the same year. In 2012, she worked in another organization, where she was granted maternity leave.
The billing period for calculating the child care allowance includes 2011 and 2012. However, in 2012, the employee was on maternity leave. Therefore, Ivanova asked to replace the 2012 billing period with 2010, which she had fully worked out. Thus, the employee's allowance for caring for a child under 1.5 years old will be calculated based on earnings for 2010 and 2011.
Since Ivanova quit her previous employer in 2013, when she left, the previous employer issued her a certificate of earnings for 2011 and 2012.
To replace the corresponding period (2012) with the previous calendar year (2010), Ivanova submitted the following documents to the organization:
Ivanova submitted a certificate of the amount of earnings for 2011 and 2012 with an attached certificate of excluded calendar days (including on maternity leave) earlier - when she was hired in February 2013.
Benefit calculation
The calculation of benefits for caring for a child up to 1.5 years does not depend on the insurance period of the employee. Such a conclusion follows from the Law of May 19, 1995 No. 81-FZ.
As a general rule, the amount of the allowance for caring for a child under 1.5 years old is 40 percent of the average employee's earnings for a calendar month. If an employee cares (is on parental leave) for two or more children, calculate the allowance for each child and sum them up. At the same time, determining the size monthly allowance for the care of a second child and subsequent children, consider previous children born (adopted) by the mother of this child, even if the child is cared for by the father or other family member.*
This procedure is established by parts and articles 11.2 of the Law of December 29, 2006 No. 255-FZ and the Law of May 19, 1995 No. 81-FZ.
Calculate the average earnings for a calendar month using the formula:
To determine your average daily earnings, use the following formula:
This order is established by parts , 3.1 , 5.1
At the same time, the average daily earnings should not exceed the maximum average daily earnings for calculating benefits (part 3.3 of Article 14 of the Law of December 29, 2006 No. 255-FZ).
Calculate the value of the maximum average daily earnings using the formula:
This procedure is established by part 3.3 of Article 14 of the Law of December 29, 2006 No. 255-FZ.
In 2013, this value is 1335.62 rubles/day. ((463,000 rubles + 512,000 rubles): 730).
Calculate the monthly allowance using the formula:
If parental leave lasts less than a full month, recalculate the allowance in proportion to the calendar days (including weekends and holidays) when the employee directly cared for the child (clause 47 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n). The calculation must be done according to the formula:
An example of calculating the allowance for caring for a child under 1.5 years old, if the vacation lasts less than a month
Employee of the organization E.V. Ivanova went on maternity leave until 1.5 years on June 11. The amount of the allowance for June, based on Ivanova's average earnings, is 4,800 rubles. There are 30 calendar days in June, of which only 20 are vacation days.
The accountant calculated the allowance for June as follows:
4800 rub. : 30 days ? 20 days = 3200 rubles.
When determining the total amount of the allowance for the care of a child up to 1.5 years old, consider the following limits. To date, there are three:
Average earnings and limit dimensions
Include in the average earnings for calculating benefits up to 1.5 years all payments and other remunerations for which contributions to the FSS of Russia are accrued (clause 2, article 14 of the Law of December 29, 2006 No. 255-FZ, clause 2 of the Regulation approved by the decree Government of the Russian Federation dated June 15, 2007 No. 375).
Do not include payments for which contributions to the FSS of Russia are not accrued in the earnings of the billing period. For example, these payments include hospital benefits and benefits for pregnancy and childbirth (clause 1, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ).
When determining the average earnings, consider its maximum and minimum limits. The maximum amount of earnings for each year included in the billing period should not exceed the maximum value of the base for calculating contributions to the FSS of Russia: *
Organizations under special taxation regimes, when calculating maternity benefits, also take into account earnings for the period up to January 1, 2011 in an amount not exceeding 415,000 rubles. for each year (part 1 of article 2 of the Law of December 8, 2010 No. 343-FZ, paragraph 5 of the letter of the FSS of Russia of December 14, 2010 No. 02-03-17 / 05-13765). However, since until 2011 organizations under special regimes did not pay contributions to the FSS of Russia, in the calculation they need to take into account the amounts accrued to employees for which, in accordance with the Law of July 24, 2009 No. 212-FZ, insurance premiums must be accrued.
Minimum Benefit
The minimum basic allowance for all recipients without exception (including non-working and full-time students) is:
At the same time, these amounts are subject to annual indexation based on the projected level of inflation (). The percentage by which it is necessary to increase the allowance is established by the Law on federal budget for the respective year. Index indicators are given in the table.
The minimum benefits in 2013 are:*
In part 1 of article 15 of the Law of May 19, 1995 No. 81-FZ and the Regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.
These restrictions must also be taken into account when calculating benefits based on average earnings, when such earnings were determined on the basis of the minimum wage ().
Maximum Benefit
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.
If an employee cares (is on parental leave) for several children, pay the allowance for each child. 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 amount of the allowance for two or more children does not meet these two criteria at the same time, pay the sum of the amount minimum allowance, even if it exceeds 100 percent of the employee's average earnings.
So, for the above categories of recipients in 2013, the maximum allowance for caring for a child up to 1.5 years old is 9815.71 rubles.
In regions and localities in which regional wage coefficients are applied, the maximum amount of the allowance is determined taking into account these coefficients.
G.A. Orlova
deputy head of department legal support FSS of Russia
Calculation of the child care allowance in 2013 will be carried out according to new rules, different from those in force in 2012. And most importantly - more profitable for working women. This is due to the fact that from January 1 of the new year, the amendments made to federal law No. "On the obligatory social insurance in case of temporary disability and in connection with motherhood.
The new rules also apply to maternity benefits, we have already talked about this in one of.
Calculation of child care allowance in 2013 will be carried out according to the following algorithm.
1. First you calculate the average daily earnings:
SDZ = SZ / CKD
SZ - total earnings for the previous 2 calendar years, for which insurance premiums were charged;
CKD is the number of calendar days in those years. From these calendar days you need to subtract:
- time of parental leave, temporary disability, pregnancy and childbirth in calendar days;
- the time of release from work with partial or full retention of earnings, for which insurance premiums were not charged.
Important: calendar days of unpaid leave are not deducted from the billing period.
If in one or two calendar years that precede the pregnancy leave, the woman was on pregnancy or parental leave, then, upon her application, this year or two can be replaced by the previous years (year). But only if the calculated allowance is higher.
2. Determine the amount of benefits paid per month:
P \u003d SDZ * 30.4 * 40%
30.4 - the average monthly number of calendar days (365 days / 12 months).
If the care leave does not start on the first day of the month or ends before its end, then the allowance is paid in proportion to the number of calendar days in which care was provided. Let's look at the calculation on a specific example.
Let's continue the example with the secretary of Romashka LLC Gvozdikina G.G., which we started in the previous article. We calculated that the average daily earnings of an employee is 1304.59 rubles. Since maternity leave and parental leave begin in the same year, we do not have to recalculate the average earnings, because. the same billing period.
If maternity leave begins in one year, and care leave in the next, then the calculation of SDZ for each leave must be done separately, because. billing periods will be different.
So, our Gvozdikina gave birth normally, the maternity leave was 140 days and was not extended, and the parental leave began on July 8th.
Let's calculate the allowance for the month:
P \u003d 1304.59 rubles. * 30.4 * 40% = 15,863.81 rubles.
For July, the allowance is paid as for an incomplete month, in proportion to the calendar days when Gvozdikina was on parental leave:
P (July) \u003d 15,863.81 rubles. / 31 days * 24 days = 12,281.66 rubles.
In connection with the advent of the new year, the maximum amount of the allowance will also change, because. the calculation years are 2011-2012. In 2011, the maximum value of the base for the calculation of contributions was 463,000 rubles, and in 2012 - 512,000 rubles. Therefore, for calculations in 2013, as much as possible, earnings for 2011 in the amount of 463,000 rubles can be taken into account, for 2012 - a maximum of 512,000 rubles.
Please note: if a woman enjoys the right to replace 2011-2012. on the previous ones, the maximum amount of the benefit will be different. For example, for 2010, you can take into account a maximum of 415,000 rubles. earnings.
According to the law "On state benefits to citizens with children" No. 81-FZ of May 19, 1995, and minimum size allowances. But 2013 is not approved yet.
About who has the right to go on parental leave and what documents are required. About lump-sum payments for a child.
What do you think about the new calculation rules? Does this allow you to increase the amount of benefits in your opinion? Please share in the comments!
Calculation of benefits in 2013.
The year 2012 is coming to an end, and many mothers have question on the calculation of benefits in 2013.So 2011 and 2012 were a transitional period when a woman herself could choose the most profitable option calculation of benefits (based on average wages for 12 months or based on data for the previous two years). But already when calculating benefits in 2013, there will be no such choice. The calculation will be made according to the new rules (that is, for the previous two years), but with some changes. What are these changes? The amendment is that from 2013 earlier fixed number 730 (number of calendar days for two years) can be adjusted.What does this mean? Now, when calculating benefits in 2013, the number of calendar days for the previous two years (2011 and 2012) will be taken minus periods of sick leave, maternity leave, parental leave, additional paid days off to care for disabled children and days when a woman was released from work according to the laws of the Russian Federation with full or partial salary retention (provided that no contributions to the Social Insurance Fund were paid from it). Changes in the calculation of maternity and childcare benefits up to 1.5 years old were introduced by Federal Law No. .
Consider the new calculation rules using an example:
A woman goes on maternity leave (140 days) in 2013. The calculation of this allowance will be based on the data of 2011 and 2012. For example, in 2011 she was credited with:
Wage 150000 rub.
Holiday pay 14300 rub.
Sick leave 5300 rub. (for 10 days)
In 2012, the accruals amounted to:
Salary 165,000 rubles.
Holiday pay 15700 rub.
Sick leave 10200 (for 16 days)
So, according to the above data, the calculation of benefits in 2013 will be made as follows:
1) maternity allowance (140 days)
489.36 * 140 \u003d 68510.40 rubles. - the amount of maternity benefit
2) allowance for caring for a child up to 1.5 years old
(150000 + 14300 + 165000 + 15700) / (365 + 366 - 10 - 16) = 489.36 rubles.
489.36 * 30.4 * 40% \u003d 5950.62 rubles.
But it is worth noting that this improved calculation method applies only to maternity and childcare benefits up to 1.5 years old. Sick leave will be accrued as before in 2012 (income for the previous two years / 730).
Maximum payout allowances for B and R are obtained; if the official salary is not lower than 34583 rubles per month. then we consider so 415000 * 2 = 830000 / 730 = 1136.98r * 70 days = 79589.05 rubles before delivery, + 79589.05 rubles. after childbirth, if KS + additional payment for 16 days (18191.68 rubles).
TOTAL it turns out: 159178.10 rubles + 465.20 rubles (early setting up to 12 weeks. LCD) + 12405.32 rubles (one-time). TOTAL RUB 172,048.62 Looks like I didn't forget anything?
All about child benefits in 2013: calculation of maternity and child care benefits. What to look for when determining child allowance? 2013 was marked by the fact that now there is only one method for calculating benefits...
The transitional period, during which accountants got used to the new procedure for calculating child benefits (2011-2012), has come to an end. During this period, benefits could be calculated both under the new rules and under the old ones (if the employee wrote a special application). Recall that this transitional period was introduced because the new rules for most women were less beneficial than the old ones.
From this year, employees have no choice. All benefits must be calculated exclusively according to the new algorithm. But! The legislator made an important amendment to the already familiar order. To understand what we are talking about, let us recall in general terms the rules that were in force in 2011 and 2012.
old rules
In accordance with the old order, to calculate the allowance, it was necessary to take the woman's earnings for the last full 12 months. It was necessary to add up all the payments for which insurance premiums are charged to the FSS of the Russian Federation. The resulting amount must be divided by the number of calendar days that fall on this period. Moreover, the time when the woman did not go to work, but a place was kept for her (say, any vacation or a period of illness) is excluded from the billing period. Also, payments during this time are not taken into account. As a result, the average daily earnings are obtained, according to which the allowance is calculated.
New rules
Now for the new order. It's much easier. In accordance with it, the average earnings are considered as follows. They take the income of the employee, falling under the contributions, for the two previous calendar years. And they divide them by a fixed number of 730 (365 days X 2). The result is the average daily earnings for calculating benefits.
New modified rules
What order should be applied in 2013? New, but corrected. From January 1, when calculating benefits for pregnancy and childbirth, as well as for child care, a fixed number of 730 can be adjusted. Appropriate amendments were made the federal law dated February 25, 2011 No. 21-FZ. From January 1, when calculating maternity and children's payments, it is not necessary to take into account (we quote the law verbatim):
1) periods of temporary disability, maternity leave, parental leave;
2) a period of release from work with full or partial salary retention in accordance with the law, if insurance contributions to the Social Insurance Fund were not accrued on the salary for this period.
Pay attention to three important points.
First. In the original version of the law, the list of excluded periods also included additional paid days off for caring for a disabled child. However, during these days, employees receive payments for which contributions must be accrued. Therefore, it is illogical to exclude them from the calculation period. And in December, lawmakers removed the mention of days off for caring for a disabled child from the list of excluded periods.
Second. From January 1, 2013, the average daily earnings for the calculation of maternity and child benefits are limited maximum value. It is very easy to determine this maximum. We must take the "social insurance limits" that were in effect in the two previous years. And divide the amount received by 730. If you consider maternity sick leave, opened in 2013, the average daily earnings for calculating benefits cannot exceed 1335 rub. 62 kop.((463,000 rubles + 512,000 rubles) : 730 days).
It turns out that the new modified rules are a kind of symbiosis of the old and the new order. After all, it was precisely according to the old rules that when calculating it was possible not to take into account the time of illness, decree and children's leave. And according to the new rules, you need to take into account earnings for two years.
But be aware. The new modified rules should only apply to maternity and child benefits. For sick leave, everything is the same: as now, the calculation is possible only according to the new procedure.
How to apply the new modified rules in specific situations from practice? About this - material
