Help early pregnancy in a year. Lump sum in early pregnancy

Exciting 9 months fly by unnoticed, and now the expectant mother begins to do pleasant chores - preparing a cozy "nest" for her baby, buying him clothes, diapers and toys.

The joyful expectation of the appearance of a peanut in the world is often accompanied by concern about the financial component of the issue. Therefore, expectant mothers and those women who are just planning to expand their families seek to obtain the maximum amount of information about what payments for pregnancy and childbirth they are entitled to. Can every pregnant woman count on financial assistance and support from the state? The answer will, unfortunately, be negative. In addition, the amount of financial assistance will be different in each individual case.

Maternity benefits in 2017

Payments for pregnancy 2017: types of benefits

There are several types of financial assistance in the form of benefits for women in a special position, which are assigned to expectant mothers in certain cases. What benefits are due during pregnancy?

• “Maternity” - the right to receive this type of financial support is for women whose gestational age has “stepped over” 30 weeks (in case of waiting for one baby). If two or more little ones have settled in the female womb, then she can go on a well-deserved rest from the 28th week.
• A one-time allowance, to which future mothers who applied to the antenatal clinic in advance are entitled (the waiting period for the baby should not exceed 12 weeks at the time of applying to the LCD).
• Women in a position whose spouses are doing military service can count on a separate type of payment. This type of support for women is also a one-time payment for pregnancy.

Payment of benefits for pregnancy and childbirth 2017: grounds for receiving material compensation

In the course of processing any type of payment, and pregnancy benefits were no exception, documentary evidence of the existence of grounds for receiving material assistance is required. What documents do expectant mothers need to prepare for the calculation of benefits?

• Hospital sheet.
• Application for maternity benefits.
• Income certificate, on the basis of which the amount of the allowance will be calculated.

The FSS makes a payment on sick leave for pregnancy, which is calculated individually in each case, within 10 days from the date of receipt of information from the enterprise. In addition, there are other nuances when applying for this financial assistance:

• A woman must provide a certificate of incapacity for work to calculate the amount of material assistance no later than 6 months from the day the sick leave ends.
• One of the most important differences between this type of assistance and other benefits for the baby, which the father of the crumbs can also apply for, is that only a woman can apply for this type of payment.
• Material compensation is not provided to a woman in parallel with wages. The expectant mother must choose either to receive payments for maternity leave, or she does not interrupt her work activity and receives a salary in the general manner.

Pregnancy: claimants for payments and benefits 2017

Many women in a position mistakenly believe that only the fact of having a toddler in the womb entitles them to financial benefits from the state. This opinion is wrong. Financial support can be counted on:

• Employed women. The amount of assistance is 100% of the average income for the 24 months preceding the decree. If, at the same time, the expectant mother was a part-time worker at several enterprises, each of the organizations is obliged to accrue payments for pregnancy and childbirth for a working employee.
• Dismissed before the decree, but managed to register as unemployed during this period.
• Students studying full-time (daytime) form of education. On a budgetary or contractual basis, training does not matter. The calculation of financial support is based on the amount of the scholarship. To calculate the entitlement assistance, you should contact the dean's office.
• Pregnancy payments to non-working women are also made, although this statement is not true for everyone. Only those unemployed women who were deprived of their jobs due to the liquidation of the organization can claim payments.
• Women who have registered IP. The amount of financial compensation will be affected by the amount of deductions that were made in the FSS.
• Women in the military on a contract basis. In this case, the amount of her financial allowance is taken as the basis for calculating financial assistance.
• Spouses of conscripts.

In addition, if a woman belongs to one of the categories from the list above and plans to adopt a baby under three months old, she can also apply for state assistance.

One-time Financial Assistance: Early Registration Payments 2017

If a pregnant woman applied to the LCD with the intention of registering in the first weeks (up to the 12th) of an “interesting situation”, she is entitled to an additional payment. The amount is issued once, its size is 581.73 rubles. This type of assistance is assigned simultaneously with the accrual of sick leave payments for pregnancy (“maternity leave”), but no later than 10 days after the submission of the document from the LCD. The allowance does not exclude other accruals due to a woman, but has a number of features that a future mother should be aware of.

Applying for benefits and maternity benefits 2017

In general, a woman in a position to receive "maternity" financial support must contact her employer. The following situations are exceptions:

• If within six months after the end of the period of the disability certificate issued in connection with the expectation of the baby and his birth, the woman did not turn to the employer for the due payment, she should go to the FSS. And then the fund will decide whether there was a valid reason for the absence and whether it is worth accruing state assistance.
• The woman is registered as an individual entrepreneur. In this case, she must immediately contact the insurance fund. In this situation, the FSS calculates the pregnancy benefit.
• If, when a woman contacts an organization, the latter has ceased to exist or has insufficient funds in her accounts, mom must also be sent to the FSS.

List of documents for receiving state compensation

A woman who registered for pregnancy earlier than 12 weeks is entitled to a payment not only on a “maternity” sick leave, but also a one-time fixed amount. To complete the latter, you will need:

• A document from the LCD (certificate) confirming that the pregnant woman is observed earlier than 12 weeks of waiting for the baby.
• Application for payment of maternity benefit.
• Identification document (passport).

Calculation of payments for pregnancy in 2017

Financial assistance in connection with the expectation of the baby and its subsequent birth is paid in a lump sum, in full for the entire period on the disability sheet.

sick leave period

How many days of rest is due to the mother in connection with the upcoming appearance of the baby in the world?

• 70 + 70. A total of 140 days is due to a mother who is expecting the birth of one baby.
• 70 + 86. In total, a woman receives 156 days of “vacation” if she gave birth to one toddler, but the birth was pathological (caesarean section).
• 84 + 110. A total of 194 days of sick leave should be paid for a woman expecting two or more crumbs.

Upper and lower limit of financial assistance

To determine the size of the due payments, an important role is played by the length of service of a woman preceding the decree.

• If this moment the expectant mother has worked for less than six months, then the payment of financial assistance is made on the basis of the minimum wage - the minimum wage rate. Until June 30, 2017, its value is 7,500 rubles, so the amount of the minimum allowance during this period will be equal to
  7500 * 24 / 730 * 140 = 34520.00 rubles

From July 1, 2017, it is planned to increase the minimum wage to 7800 rubles. If this happens, the woman can count on 35,901.37 rubles of material assistance.

• The upper limit of the allowance is also defined. For its calculation, I use the data of 2015 and 2016.

The maximum amount of payment 2017 = (718,000 + 680,000) / 730 = 1901.37 * 140 (days of disability) = 266,191.80 rubles in case of natural childbirth of one baby.

If the birth was pathological, the maximum amount of the pregnancy benefit will be 353,654.82 rubles. When two or more peanuts are born, the amount of material assistance is determined in the amount of 368,865.78 rubles.

Benefit calculation rules

Material compensation for a woman's pregnancy and the birth of a baby does not have a clearly defined value. Its size is influenced by several factors:

• The value of the insurance experience of a woman.
• The total income for the 2 years that lasted until the start of the decree.
• Labor mode.

As you can see, the timing of registration for pregnancy does not affect the payments of "maternity" payments. When calculating the amount of state assistance for sick leave, the following formula is used:

C (amount of benefit) \u003d D (average daily earnings) * K (number of "sick" days - 140, 156 or 194), while the following algorithm is used to determine the average daily income:

D \u003d M (monthly income) * 24 / 730
When determining the amount of total monthly income, all types of payments from which taxes are withheld are used. There is no withholding tax on benefits received (personal income tax).

Thus, it is easy to see that most of the expectant mothers are entitled to state financial assistance. In order to meet the deadlines for the payment of financial support for pregnancy and childbirth, provide documents in a timely manner for the accrual of compensation due to you.

Early pregnancy is considered to be up to 12 weeks. If a citizen of the Russian Federation at this time registers with a medical institution, she will be assigned social support. To receive benefits due for early periods, a pregnant woman needs to take a certificate of registration.

The provision of this assistance is regulated by Federal Law No. 81 and Order of the Ministry of Health and Social Development No. 1012n.

If a pregnant woman does not have a place of work, service, study, but is engaged in housework, she is not entitled to such assistance.

Assistance Rules

The category of women applying for such cash assistance is determined according to criteria similar to those for pregnancy and childbirth payments. You should contact her in the same place. These benefits are paid in aggregate if the documents required for their accrual were submitted at the same time.

Money transfers are made by social security authorities through the postal service or credit organizations indicated by the applicant for social support.

It is important to bear in mind that such social support is provided if a woman claims it no later than six months after the maternity leave closes.

Who can claim payment

The current legislation outlines a wide range of applicants for this one-time allowance.

Under the wording of compulsory social insurance, it is entitled to be received by employed women, to whom the employer transfers money to the Social Insurance Fund during the period of temporary absence for motherhood.

It can also be those dismissed due to the liquidation of the enterprise, if they officially registered unemployment during the year. This also includes women who have ceased individual entrepreneurship and self-employment such as a lawyer, notary, private practice.

In addition, under the definition of compulsory social insurance, payments are received by women working abroad as civilian personnel of military units of the Russian Federation.

Under the wording of state social security, the benefit is accrued for full-time training in the profession in educational institutions, as well as for the passage of a contracted military (or equivalent) service.

Amount of aid

This type of social support is sufficiently funded in the regions. The initial amount of this payment was 300 rubles, but it was indexed annually.

In 2016, the amount was set at 582 rubles. Since February, the allowance has been paid in this amount. Its size was indexed by 7%. This amount is not subject to government tax.

In previous years, the amount of payments to citizens of the Russian Federation who recorded the early period of their pregnancy changed as follows:

• 2011 - 439 rubles;
• 2012 - 465 rubles;
• 2013 - 491 rubles;
• 2014 - 515 rubles;
• 2015 - 544 rubles.

Benefit deadlines

The term for issuing the assistance in question is determined by the time the relevant medical certificate is provided to the employer.

A certificate from a health care institution can be submitted simultaneously with paperwork for making payments during the period of bearing and birth of a baby or after the appointment of maternity payments.

If a certificate confirming the fact of a woman's observation by a doctor in the early stages of pregnancy is presented later, appropriate financial support will begin to be provided no later than 10 days from the date of acceptance of the certificate.

Citizens dismissed due to the liquidation of the organization, the payment of benefits after registration of the certificate should start no later than the 26th day of the next month. For such pregnant women, the considered lump-sum allowance is assigned a maximum of 10 days from the date of registration of the application and the required documents.

Where the allowance is given

One-time financial support for a woman who is under observation in the early stages of pregnancy can be provided:

• an employer releasing on maternity leave (together with an allowance assigned for the period of gestation and childbirth);
• at the place of study;
• in the social security authority at the address of residence (has the form of state social security).

For female students studying full-time in an educational institution, financial assistance is in the form of a scholarship.

A woman who applies for benefits must submit an application (drawn up according to the model) and a medical certificate indicating the period when registering a pregnant woman. If she draws up social support where she works, the package of documents is limited to these two positions.

In other cases, in order to process the payment, it is necessary to present duly executed data from the work book, covering the current work.

You will also need a document on the recognition of a pregnant unemployed (taken from the employment authorities) and data from social security, confirming that until now the woman has not received payments and child benefits in the current year.

If the husband of a pregnant woman who applied for social support at her place of work is transferred to the service with a change of residence, and the woman moves with him to equip her life, she will need to submit a marriage certificate + paper from her husband's place of work.

If a mother-to-be who receives benefits from a place of employment becomes seriously ill and cannot stay in that locality, medical proof of this fact will be required.

Additional help in Moscow

In Moscow, in addition to the federal payment, a similar one-time assistance is provided, but only when registering up to 20 weeks of pregnancy. The provisions for the provision of this benefit are governed by the Moscow City Law No. 60 and the Decree of the Municipal Government No. 37-PP.

Only women who are registered in the early stages of pregnancy can receive benefits. An early term is when the pregnancy lasts up to 12 weeks (Article 9 of the Law of May 19, 1995 No. 81-FZ).

If we are talking about firms and entrepreneurs, then they should assign and pay benefits only to women who are full-time employees. That is, an employment contract must be concluded. These are the requirements of part 1 of article 13 of the Law of December 29, 2006 No. 255-FZ and paragraph 21 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of December 23, 2009 No. 1012n (hereinafter - Procedure No. 1012n).

Be careful: the allowance is paid only at the place of the main job, it is not assigned to external part-time workers. If you pay an allowance to an external part-time worker, the FSS of Russia will refuse to reimburse such funds (clause 79 of the Guidelines approved by the resolution of the FSS of Russia of 04/07/2008 No. 81, the resolution of the FAS of the East Siberian District of 05/03/2011 No. A19-13214 / 10).

Is there a right to benefits if, according to the doctor's certificate, the pregnancy is exactly 12 weeks? It's safer not to do that. After all, the legislation does not clearly say which day of the term is considered the deadline. In addition, according to the classification of preterm birth, the term “up to 28 weeks” means that 27 weeks and 6 days have passed inclusive (letter of the Ministry of Health and Social Development of Russia dated December 16, 2011 No. 15-4 / 10 / 2-12700).

So it turns out that the term “up to 12 weeks” means the following: 11 weeks and 6 days have passed, inclusive. That is, the 12th week is also included in the specified period. And if so, then the day when exactly 12 weeks turned out is the day by which you need to register.

How much to pay benefits and what documents to issue

In general, the basic allowance is 300 rubles, while it is regularly indexed. The last indexation was February 1, 2017. Moreover, in the period from January 1 to February 1, 2017, the allowance had to be assigned and paid in the same amount as in 2016, in the amount of 581.73 rubles. And by 5.4%, now it has become 613.14 rubles. (Article 4.2 of the Law No. 68-FZ dated April 6, 2015, Decree of the Government of the Russian Federation No. 88 dated January 26, 2017).

Also, with the actual payment, the allowance must be increased by the district coefficient, if any. This is stated in Article 5 of the Law of May 19, 1995 No. 81-FZ.

Benefits should be determined at the start date A simple example. A certificate of registration in early pregnancy was issued in November 2016, and maternity leave begins in March 2017. In this case, the allowance must be paid in the amount of 613.14 rubles. (clause 24 of Order No. 1012n).

To receive benefits, a woman submits two documents to the employer. Firstly, a certificate from a doctor who put the employee on a medical record. The doctor draws up a certificate in any form, certifies it with his signature and seal of the medical organization. Secondly, an application for the appointment of benefits.

These are the requirements of paragraphs 5 and 22 of Order No. 1012n.

When to pay benefits

The employer usually pays the benefit at the same time as the maternity benefit. After all, most often a certificate of registration and a statement from an employee are brought along with documents for maternity leave.

You can also pay the allowance separately - within 10 days from the date of submission of the certificate of registration, if the employee submitted it later than the documents for maternity leave (clause 24 of Procedure No. 1012n).

The allowance for registration in the early stages of pregnancy is paid at a time, in one total amount.

After receiving the documents from the employee, you can prepare a separate order for the assignment of benefits. Such an internal document is not required. According to the law, the basis for assigning benefits is a certificate and a statement from the employee.

One more moment. An employee can claim benefits for six months from the date the maternity leave ends. And only if the woman missed this deadline, then do not issue the allowance (clause 80 of Order No. 1012n, letter of the FSS of Russia dated May 30, 2016 No. 02-11-09 / 15-05-1361P).

How to account for benefits

The allowance for women registered in the early stages of pregnancy is fully reimbursed by the FSS of Russia. In accounting, such payments are reflected in the debit of account 69.

The allowance is not subject to personal income tax and insurance premiums (clause 1, article 217, subparagraph 1, paragraph 1, article 422 of the Tax Code of the Russian Federation, subparagraph 1, paragraph 1, article 20.2 of the Law of July 24, 1998 No. 125-FZ).

The amount of the allowance is not included in the expenses when calculating income tax, since this payment is fully funded by Social Insurance.

EXAMPLE. REFLECTION OF THE BENEFITS ON REGISTRATION IN EARLY PREGNANCY IN ACCOUNTING

On March 10, 2017, the storekeeper of Omerta LLC O.A. Kulikova submitted to the accounting department a certificate from the antenatal clinic on registration in the early stages of pregnancy dated November 18, 2016.

Debit 69 subaccount "Social insurance settlements"   Credit 70
- 613.14 rubles. - Kulikova's allowance was accrued, who was registered in the early stages of pregnancy;

Debit 70   Credit 50
- 613.14 rubles. - employee benefits paid.

The accountant did not include this benefit amount in expenses when calculating income tax. This amount is also not included in the calculation of other taxes (contributions).

In conclusion, a few words about taxes paid in connection with the use of special regimes - the unified agricultural tax and the unified tax on imputed income and "simplified".

This is essentially the same situation as with income tax. The allowance is fully reimbursed by the FSS of Russia, therefore this payment does not affect the tax obligations of the employer (clause 2 of article 346.5, clause 2 of article 346.16, clause 3.1 of article 346.21, clause 2 of article 346.32 of the Tax Code of the Russian Federation).

For expectant mothers, various and are provided. There is also a state program on the territory of the Russian Federation, with the help of which you can apply for benefits when registering in the early periods of pregnancy.

But few of our citizens know how this allowance is processed.

For this reason, let's look at it in more detail.

Legislative regulation

In 2019, all issues that relate to this type of benefit are regulated by such legislative acts:

• Federal Law No. 349, which clearly defines the amount of benefits for early pregnancy;
• Federal Law No. 81, which supplements Federal Law No. 349 and provides for the procedure for receiving this type of payment;
• Article 217 of the Tax Code of the Russian Federation, which regulates the issue of taxation of this type of state assistance.

In addition, there is also a Decree of the Government of the Russian Federation, which guarantees the receipt of this benefit for certain categories of citizens.

Who is eligible for this government support?

The benefit in the early stages of pregnancy is due only to those women who have recorded exceptionally early pregnancy. More specifically, it is within 12 weeks - no more.

But, in addition to this, a pregnant woman should meet some criteria, which are as follows:

• without fail, a pregnant woman must have insurance in case of a fact of disability or motherhood;
• in the event that the pregnant woman is dismissed due to the liquidation of the company, in connection with the complete cessation of business activities, and so on;
• is a full-time student and is studying on a commercial or gratuitous basis;
• is a soldier who serves directly under the contract. This applies as a service in law enforcement or in the fire department.

Payout amount

In 2019, the amount of benefits that can be received during early pregnancy is 655 rubles 49 kopecks. It should also be noted that this type of not subject to taxation.

At the same time, it should be noted that this type of allowance is annually subject to indexation.

If we talk about the amount of payments in previous years, then it was:

• 2011 - about 440 rubles;
• 2012 - 465 rubles;
• 2013 - 490 rubles;
• 2014 - 515 rubles;
• 2015 - 543 rubles.
• 2016 - 581 rubles;
• 2017 - 613 rubles;
• 2018 - 628 rubles;

Package of documents

In order to apply for this allowance without any problems, it is necessary to prepare list of such documentation:

• application for this benefit;
• a copy of the work book (a copy is required of the page where information about the last place of work is located);
• a document that confirms the fact of registration due to pregnancy in one of the medical institutions;
• information from the employment center (if the pregnant woman is unemployed);
• a certificate from the bodies of social protection of the population, which confirms the fact that you have not received the same benefit earlier in the current year.

It is worth noting that the procedure for obtaining this type of subsidy in the place where the pregnant woman carries out her labor activity consists only in providing an appropriate application and the very certificate from a medical institution on her registration up to 12 weeks (we are talking about the period of pregnancy).

In the event that the spouse of a pregnant woman who is entitled to an allowance at her place of work will transferred to a new job in another region, and accordingly, the pregnant woman moves with him, then she will also have to present a marriage registration certificate. In addition to the certificate, a document confirming the transfer of the spouse is also required.

If a situation arises when a pregnant woman, while receiving benefits at the place of official work, becomes seriously ill and is no longer able to live in that region, she will have to present the relevant documents at the new place that can confirm this. Here we are talking about the conclusion of the attending physician.

Application rules

In order to avoid any misunderstandings when writing an application, it is necessary to strictly follow the plan.

In particular, in a statement such information should be included:

Where to go

Payments of this type of benefit are carried out in the same places as payments for pregnancy and childbirth.

For this reason, for its design you can apply:

• to a medical institution where all medical documents for pregnancy are drawn up;
• to the company where the pregnant woman works;
• if the pregnant woman belongs to the category of military personnel - at the place of service;
• to an institution where a pregnant woman is trained on a full-time basis;
• directly to the Department of Social Protection of the Population, if the pregnant woman is recognized as unemployed;
• directly to the Social Insurance Fund, if the pregnant woman was an individual entrepreneur before the liquidation of the IP.

Terms of registration and payment

It must be understood that the moment when this benefit will be accrued directly depends on when exactly the relevant documents were submitted.

In the event that all documentation is submitted together with a disability certificate for childbirth, then the implementation of the payment of benefits will vary within 10 calendar days from the date of provision of the relevant medical certificate.

In the event that a pregnant woman is classified as unemployed due to a reduction in staff or the liquidation of an enterprise (including her individual entrepreneur), then payments will be made no later than the 26th of the month in which the relevant documents were submitted.

It should also be noted that this type of benefit will be accrued only if the pregnant woman applied for their registration within 6 months from the moment when maternity leave was closed.

The procedure for making payments

If we talk about Who pays this allowance?, then it all depends on which category the pregnant woman belongs to.

It can fall on the shoulders:

• educational institution (if a pregnant student);
• enterprise (for employed citizens);
• Social Insurance Fund (for the unemployed due to the liquidation of their IP);
• Department of social protection of the population of citizens (for other categories of citizens).

As practice shows, no problems arise when applying for this benefit. It is enough just to register on time and collect all the necessary documents. Do not forget that the Russian Federation also provides for state support for young families.

All types of child benefits are described in the following video:

In connection with the increase in the minimum wage to 7,800 rubles, the amount of child benefits has changed since July 1, 2017. What are the new amounts of child benefits? Do I need to recalculate already assigned benefits? Has the minimum childcare allowance increased? What were the amounts of benefits for pregnancy and childbirth? With such questions of an employee, they rather turn to the personnel department (despite the fact that the calculation of benefits, as a rule, is handled by the accounting department). Therefore, we will consider the changes in the amount of child benefits since July 2017 in more detail, and we will also provide a convenient table with the new amounts of child benefits.

What benefits are considered "children's"

• allowance for registration in early pregnancy;
• a one-time allowance at the birth of a child;
• monthly allowance for child care up to 1.5 years;
• allowance for pregnancy and childbirth ("maternity").

At the same time, we note that in some regions of the Russian Federation, a pilot project of the FSS is underway to pay benefits directly from the budget of the fund. FSS units in the pilot regions themselves accrue and pay "children's" benefits to employees.

If the organization or individual entrepreneur has employees to whom he is obliged to pay "children's" benefits, then the employer should know the amount of benefits, including the amount of child benefits from July 1, 2017. So, let's talk about the sizes that have repeatedly changed (including indexed) this year.

Benefits in January 2017

There has been no indexation of "children's" benefits since January 1, 2017. Therefore, in January 2017, employers should have paid employees "children's" benefits in the same amounts as in 2016. We give in the table the amounts of benefits that are determined by law in fixed amounts and are subject to annual indexation:

Child benefit amounts in January 2017
Benefit	Size in January 2017
	$581.73
	$15,512.65
	Care of the first child - 3000 rubles.
	Caring for a second child - 5,817.24 rubles.

February indexation 2017

As we have already said, the “children's” benefits listed in the table are subject to annual indexation. At the same time, the maternity allowance (“maternity” allowance) is not subject to state indexation.

In 2017, legislators provided for an indexation of 1.54% from February 1, 2017 (Decree of the Government of the Russian Federation dated January 26, 2017 No. 88). In this regard, the size of "children's" benefits have increased since February. Here are the indexed sizes:

Sizes of child benefits from February 1, 2017
Benefit	Size in January 2017
Allowance for registration in early pregnancy	613, 14 p. (581.73 rubles x 1.054)
One-time allowance at the birth of a child	16 350, 33 rubles (15,512.65 rubles x 1.054)
Minimum allowance for child care up to 1.5 years	Care of the first child - 3065.69 rubles. (2908.62 rubles x 1.054)
	Caring for a second child - 6131, 37 rubles. (5,817.24 rubles x 1.054)

District coefficients

In districts and localities where regional wage coefficients are established, “children’s” benefits (both in January 2017 and from February 1, 2017) will be higher - they need to be additionally increased by the amount of the multiplying coefficient (Article 5 of Law No. 81 -FZ).

Child benefits from July 1, 2017

From July 1, 2017, the minimum wage increased to 7,800 rubles. But did such an increase affect the amount of child benefits from July 1, 2017? Let's dwell on this in more detail.

Maternity allowance

The new minimum wage (7800 rubles) affected the calculation of maternity benefits from July 1, 2017 in the following cases:

• if there were no payments in the billing period or their amount is small;
• if the insurance period of the employee at the time of granting the benefit was six months.

What is a billing period

The settlement period is two calendar years preceding the start of the decree (from January 1 to December 31). Accordingly, if a woman goes on maternity leave, for example, in July 2017, then the billing period will be 2015-2016.

New amount of the minimum maternity benefit

We immediately consider it appropriate to recall that an employee who is assigned a maternity benefit has the right to contact the accounting department to replace one or two years of the billing period with other years (if there is no earnings in the billing period or it is very small). The accountant should replace the years while meeting 3 conditions:

1. the woman wants to change the years in which she was on maternity or parental leave;
2. the years selected for replacement precede the billing period (letter of the Ministry of Labor of Russia dated August 03, 2015 No. 17-1 / OOG-1105);
3. as a result of the replacement of years, the amount of the benefit will increase.

But if there is no right to replace years, then the accountant will need to calculate the maternity benefit from the minimum wage - in the minimum amount. In such a situation, it is required to determine the minimum average daily earnings using the following formula:

Minimum average daily wage = minimum wage at the beginning of the decree x 24 / 730

From July 1, 2017, the minimum wage is 7,800 rubles. Accordingly, from July 1, the minimum average daily earnings for calculating benefits is 256.438356 rubles. (7800 rubles × 24 months) / 730. Let's give an example of calculating child benefits from July 1 using the new average daily earnings:

An example of calculating the maternity benefit from July 2017

A.V. Nikolaeva wants to go on maternity leave from July 28, 2017. The billing period is from January 1, 2015 to December 31, 2016. There was no income in the billing period. Insurance experience - 7 months. The regional coefficient does not apply. The minimum average daily earnings is 256.438356 rubles. (7800 rubles × 24 months) / 730. Daily allowance - 256.438356 rubles. (256.438356 rubles × 100%). As a result, the amount of A.V. Nikolaeva for 140 calendar days of the decree, calculated from the minimum wage in the minimum allowable amount, will be 35,901.37 rubles. (256.438356 rubles × 140 days).

Recall that maternity leave is a legally established paid period of 140, 156 or 194 days, which is due to every woman for the birth of a child and the restoration of her health.

Until July 1, 2017, the minimum wage was set at 7,500 rubles. And if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily wage for calculating maternity benefits should be taken equal to 246.575342 rubles. (7500 rubles × 24 months / 730). This value is used to further calculate the benefit if it turned out to be more than the actual average daily earnings of the employee. The minimum amounts of maternity benefits until June 30, 2017 were as follows:

• $34,520.55 (246.575342 rubles × 140 days) - in the general case;
• $47,835.62 (246.575342 rubles x 194 days) - with multiple pregnancy;
• $38,465.75 (246.575342 rubles x 156 days) - with complicated childbirth.

From July 1, 2017, the minimum amount of maternity payments must be calculated from the new minimum average daily wage of 256.438356 rubles. Here are the new values ​​​​of the minimum benefits for pregnancy and childbirth from July 1, 2017, with different lengths of vacation:

• 35,901.37 rubles (256.438356 × 140 days) - in the general case;
• $49,749.04 (256.438356 x 194 days) - with multiple pregnancy;
• $40,004.38 (256.438356 x 156 days) - with complicated childbirth.

Let's compare the minimum values ​​of maternity benefits from the latest minimum wages in the table:

If the experience is less than 6 months

By the beginning of the maternity leave, a woman's experience may be less than six months. This happens, for example, if this is the first place of work. Then maternity pay for a full calendar month should not exceed the minimum wage (part 3 of article 11 of the Federal Law of December 29, 2006 No. 255-FZ). In areas with district coefficients - in an amount not exceeding the minimum wage, taking into account such coefficients.

When calculating the maternity allowance for less than six months of service, the minimum wage in force in the month of the start of maternity leave should be used. That is, if the vacation began, for example, in June 2017, and ended in October, then in order to limit the amount of benefits in June, you need to rely on the minimum wage in the amount of 7,500 rubles, and in July, August, September and October - 7,800 rubles. The maximum daily allowance for each month the accountant needs to calculate according to the following formula:

How is the minimum allowance calculated for less than 6 months of service?

Maximum daily allowance for less than 6 months of service = minimum wage in the month of vacation / number of calendar days in the month of decree

Accordingly, if we are talking, for example, about maternity leave in July 2017, then the maximum daily allowance for this month will be 251.6129 rubles. (7800 rubles / 31 days), since in July 2017 there are 31 calendar days. Let us give an example of calculating benefits in a similar situation.

Calculation example for experience less than 6 months

L.S. Sadovskaya has been on maternity leave since June 21, 2017. It will end November 8, 2017. In the billing period from January 1, 2015 to December 31, 2016, she has no earnings. Insurance experience - 5 months and 1 day. The regional coefficient does not apply.

Let's determine the average daily wage from the minimum wage, which was applied at the beginning of maternity leave (that is, in June). The average daily earnings will be 246.58 rubles. (7500 rubles × 24 months / 730 days). Accordingly, the daily allowance will be 246.58 rubles. (246.58 rubles × 100%).

The maximum daily allowance, depending on the number of calendar days, is as follows:

• in June - 250 rubles. (7500 rubles / 30 calendar days);
• July, August and October - 251.6129 rubles. (7800 rubles / 31 calendar days);
• September and November - 260 rubles. (7800 rubles / 30 calendar days).

Now let's compare the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave. And it turns out that the daily allowance from the minimum wage does not exceed the maximum daily allowance in all months of maternity leave:

• $246.58< 250 р.;
• $246.58< 251,6129 р.;
• $246.58< 260 р.

Thus, the accountant has the right to calculate the allowance from the daily allowance calculated from the minimum wage - 246.58 rubles. As a result, the amount of the allowance L.S. Sadovskaya for 140 calendar days of the decree will amount to 34,520.54 rubles. (246.58 rubles × 140 days), where 140 days is the duration of maternity leave.

The maximum size of maternity

As for the maximum amount of benefits for pregnancy and childbirth, they have not changed since July 1, 2017, since they do not affect the maximum amount of the minimum wage. To calculate the maximum amount of maternity leave from 2017, you need to take into account the maximum amount of average daily earnings. It is calculated according to a formula that takes into account not the minimum wage, but the maximum values ​​​​of the base for calculating insurance premiums to the FSS for the billing period.

In 2015, the maximum value of the base was 670,000 rubles. (Decree of the Government of the Russian Federation of December 4, 2014 No. 1316), and in 2016 - 718,000 rubles. (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

That is, in 2017, the maximum amount of average earnings is taken into account as 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. Accordingly, as you can see from the table below, the maximum limits since July 1, 2017 have remained at the same levels.

Child care allowance from July 1, 2017

The employer must pay the child care allowance to the employee on a monthly basis in an amount equal to 40% of the average earnings, but not less than the minimum amount (clause 1, article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ).

Minimum care allowance increased

The minimum basic amount of the childcare allowance is established by part 1 of article 15 of the Law of May 19, 1995 No. 81-FZ and is:

• when caring for the first child - 1500 r. per month;
• when caring for the second and subsequent children - 3000 rubles. per month.

These amounts are annually indexed by the appropriate coefficient. Taking into account all indexation factors, as of February 1, 2017, the minimum child care benefits were as follows:

• $3065.69 - for the first child;
• 6131, 37 p. - for the second and subsequent children.

However, due to the increase in the minimum wage, the minimum amount of the child benefit will increase from July 1, 2017. After all, the amount of the minimum allowance (for the first child) from July 1, 2017 cannot be less than the amount calculated from the new minimum wage, namely 3,120 rubles (7,800 rubles x 40%). However, the new value should only be used if the parental leave started on or after July 1, 2017. At the same time, the minimum wage for caring for the second and subsequent children does not change. It remains at the rate of 6131 rubles on and after July 1.

The maximum care allowance has not changed

There is no maximum amount of child care allowance. However, the amount of average daily earnings is limited, on the basis of which this allowance is calculated.

It has been established that the amount of average daily earnings for calculating benefits cannot exceed the sum of the marginal values ​​​​of the base for calculating insurance premiums for the two years preceding the year of parental leave, divided by 730 (part 3.3 of article 14 of Law No. 255-FZ ). Therefore, to calculate the maximum average daily earnings, the formula is used:

Maximum Average Daily Earnings = Sum of SSF Contribution Base Limits for the Previous Two Years / 730

Therefore, if a woman’s vacation begins in 2017, then the values ​​\u200b\u200bof the base values ​​\u200b\u200bfor calculating contributions to the FSS for 2015 and 2016 should be taken into account in the calculations

Taking into account the indicated values ​​for the marginal base, in 2017 the maximum value of the average daily earnings for calculating the monthly care allowance is 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. That is, exactly the same principle is applied in the calculations as in determining the maximum maternity allowance.

Now let's calculate the maximum amount of average earnings for the whole month. For these purposes, we multiply the average daily earnings by the average monthly number of calendar days - 30.4 (part 5.1 of article 14 of Law No. 255-FZ). In 2017, the maximum amount of average monthly earnings for calculating benefits will be 57,801.64 rubles. (1901.37 p. × 30.4).

The amount of the monthly allowance for caring for a child up to 1.5 years old is generally equal to 40% of the average monthly salary (part 1, article 15 of Law No. 81-FZ). Therefore, in 2017, the maximum amount of the monthly allowance per child will be 23,120.66 rubles. (57,801.64 rubles × 40%). This maximum childcare allowance applies throughout 2017. And, as you can see, the increase in the minimum wage from July 1, 2017 simply could not affect him

Recalculation of child benefits

If the right to leave to care for the first child arose before July 1 and the accountant calculated the minimum allowance (3065.69 rubles), then no recalculation should be done. However, if the vacation began on July 1, 2017 or later, then the woman is entitled to 3120 rubles for each month. Accordingly, if you paid the woman less, then you need to recalculate and pay extra.

You will also need to review and pay additional maternity benefits if after July 1, 2017 you appointed them without taking into account the increased minimum wage in the cases described above (no earnings in the billing period or less than six months of experience).

Benefit amounts from July 1: summary table

So, using examples, we have shown how changes in the minimum wage affected the amount of child benefits from July 1, 2017. However, some "children's" benefits in connection with the increase in the minimum wage have not changed. To make it easier for the personnel officer to navigate in the amount of benefits in 2017, we summarized the final values ​​​​of "children's" benefits in a single table. You can apply her code for advice to the personnel department to contact employees. You can also send it to the accounting department.

Child benefits from July 1
Benefit	From January 1, 2017	From February 1, 2017a	from July 1, 2017
Allowance for registration in early pregnancy	$581.73	613, 14 p.	613, 14 p.
One-time allowance at the birth of a child	$15,512.65	16 350, 33 rubles	16 350, 33 rubles
The minimum amount of the monthly allowance for the care of a child up to 1.5 years	care for the first child - 3000 rubles; care for the second and subsequent children 5,817.24 rubles.	care for the first child - 3065.69 rubles;	caring for the first child - 3120 rubles; care for the second and subsequent children - 6131.37 rubles.
Maximum child care size	$23,120.66
Minimum maternity benefit		34,520.55 rubles - in the general case; $47,835.62 - with multiple pregnancy; $38,465.75 - with complicated childbirth.	35,901.37 rubles - in the general case; 49,749.04 rubles - for multiple pregnancy; $40,004.38 - with complicated childbirth.
The maximum amount of maternity benefit	266 191.8 rubles (1901.37 rubles × 140 days) - in the general case; $368,865.78 (1901.37 rubles × 194 days) - with multiple pregnancy; $296,613.72 (1901.37 rubles × 156 days) - with complicated childbirth.