How is maternity benefit calculated?

Women going on maternity leave are paid their due pregnancy and childbirth allowance (M&R). Many do not leave the feeling that they could give more money. Whether everyone is entitled to a payment, how much the expectant mother is entitled to expect and what it depends on, let's try to figure it out. Consider several options for calculating payments for BiR.

What is the payment of maternity benefits to women

The allowance for women during pregnancy and childbirth is a one-time material assistance to expectant mothers who go on vacation to give birth to a child, gain strength and restore their health after that, guaranteed by Federal Law No. 255. It is paid by the Social Insurance Fund (FSS) on the basis that in the coming months the woman will be disabled. basically paid sick leave. The following categories of pregnant women of the Russian Federation are entitled to it:

• who have entered into an official employment contract with an enterprise making contributions to the Social Insurance Fund;
• individual entrepreneurs who conscientiously make insurance contributions to the FSS;
• officially recognized as unemployed, but only within a year after the termination of the employment contract due to the complete liquidation of the employer;
• serving in the army on a contract basis, including civilian professions in the military units of the Russian Federation on its territory and outside the country;
• students in educational or scientific institutions on a day hospital. Commercial or free basis - it does not matter.

If a woman refuses to take her vacation and continues to work, then she will have to refuse benefits.

Women who are not citizens of the Russian Federation, but who have a temporary residence permit (TRP) or a residence permit (permit) and work under an official labor contract, can also receive the B&D allowance.

Table: what affects the terms of maternity leave

Algorithm for calculating payments to those going on maternity leave

The procedure for calculating the allowance due to a woman for BiR is as follows:

1. The calculation is based on the total income of a woman for the previous two years. In 2018, the income received in 2016 and 2017 is added up.
2. Calculate the average daily wage.
3. The average earnings per day for the two years preceding the decree are multiplied by the number of days on the upcoming maternity leave.

The calculation formula in 2018 looks like this:

1. The amount of income for 2 years / 731 \u003d average daily earnings.
2. Average daily earnings * 140 (156 or 194) days = maternity allowance.

If a woman does not receive maternity payments, she can contact the supervisory authorities (Labor Inspectorate, Pension Fund) at any time, and the employer will expect a rather large fine

How to find out your average income per day

To find out your average daily income, you need:

1. Calculate income for the last couple of years before the current year of maternity leave.
2. Divide the resulting amount by the total number of days in two years, not forgetting weekends and holidays. In 2018, the total money income is divided by 731, because in 2016 there are 366 days (leap years), and in 2017 the usual 365.
3. The resulting result is the average daily earnings required for the calculation of benefits.

Please note that it is forbidden to take into account the total income for two years that exceeds the maximum amount of social insurance contributions for this period or below the minimum wage (minimum wage) - 11,163 rubles from May 1, 2018. If 800 thousand are obtained for 2017, the average daily income will be considered out of 755 thousand rubles. - maximum 2068.50 r / day.

Income means:

• receipt of salaries for the biennium, including bonuses;
• holiday accruals;
• paid business trips;
• all kinds of fees for published books, scientific lectures or patents.

Not taken into account in total income:

• alimony, child support or kindergarten allowance paid for older children;
• benefits for temporary disability;
• informal additional income.

Table: maximum income for calculating maternity benefits in 2018

When a pregnant woman combines work in two different organizations, each of which pays contributions to the Social Security Fund for her employee, she has every right to demand payment of benefits from both employers. But only if the experience in these enterprises exceeds 2 years. In other cases, a pregnant woman can choose who it is more profitable for her to contact for maternity benefits.

Video: who is entitled to FGP in 2018 and how to calculate average earnings

Excluded periods when calculating the average daily income

When calculating average earnings, it should be remembered that from the total number of days for the 2 years preceding the decree, those that fell on are excluded:

• previous maternity leave;
• leave to care for an older child up to one and a half years;
• sick leave in connection with any disease on a sheet of temporary disability;
• temporary release from duty.

My colleague and I found out at the same time that we were pregnant, her daughter is 4 days younger than my son. But Natasha's pregnancy was much more difficult than mine, she had to lie on conservation several times. As a result, the amount of my maternity payments was insignificant, but higher than that of a colleague, because her sick leave was not paid in full according to her seniority.

Is it possible to replace two counted years with earlier ones?

Article 14 of Federal Law No. 255 allows replacing the 2 years taken into account when calculating FGP payments with earlier ones. But this is allowed only in the following cases:

• the woman spent this period on vacation in BiR and caring for her older child;
• earlier years are previous to the previous decree;
• changing years in the calculation of income will increase the benefit.

The amount of the maximum and minimum payment in 2018 for maternity leave

There are upper and lower thresholds for cash payments. In 2018, a pregnant woman working under an official labor contract has the right to count on a one-time allowance for B&R of at least 43,615.65 rubles. The maximum amount of cash benefit in 2018 is 391,455.14 rubles. for women who have given birth to two or more children.

Does the work experience of a pregnant woman affect the amount of payments for BiR

Pregnant women who have worked at the enterprise for 2 or more years will officially receive an allowance for BiR in the amount of one hundred percent of their income. Less experience in the position gives the right to:

• present to the accounting department a certificate of income in the missing time from the previous place of work, if the length of service allows, for accounting in the total income;
• count on average earnings, but it will be less than the full amount of income, depending on the length of service at the enterprise. This is for those who are officially employed for the first time in their lives;
• receive a minimum allowance calculated on the minimum wage (SMIC), if the official length of service does not exceed six months.

Pregnant women who were at least 2 weeks pregnant at the end of their fixed-term contract are entitled to benefits from a temporary employer

How is the allowance for non-working women calculated?

The state did not leave officially unemployed pregnant women without material support at all, they will receive:

• 2914 r. - with normal pregnancy and easy childbirth, 140 days;
• 3247 r. - during labor activity with complications, 156 days;
• 4038 r. - during pregnancy with twins, 194 days.

Full-time students of paid or free departments receive an allowance in the amount of the average scholarship of their educational institution. Girls-correspondence students or students of evening departments do not receive material payments for BiR.

Employees of state structures and women in the military are entitled to a minimum accrual of cash benefits for pregnancy and childbirth.

It is worth noting that absolutely all material payments for BiR are not subject to taxation and are received by women with an accuracy of a penny, as they were counted. Clause 1 of Article 217 of the Tax Code of the Russian Federation classifies maternity benefits as payments from which personal income tax and other types of taxes are not levied.

How many sick days in BiR are paid

Before delivery, 2 options are possible - 140 days for a singleton or 194 for a multiple pregnancy. After the birth of children, it is necessary to submit to the accounting department of the enterprise a certificate from the maternity hospital about the complications that have arisen in labor, if any. The sick leave period will be extended by the prescribed number of days, which must be paid additionally. The maximum duration of maternity leave can be 210 days for complicated births of twins.

Adoptive parents of newborn babies are also entitled to maternity allowance, but it will be less, since the period before birth is not taken into account in case of adoption. They will be paid 70 days for one child and 110 for two or more.

Video: answers to exciting questions about maternity benefits

A few days ago I became an aunt, my sister gave birth to a nephew at the 37th week of pregnancy, just like I did my son 10 years ago. But if mine was born on its own, albeit prematurely, then Anya was sent for an emergency caesarean section right from the ultrasound diagnostic room due to rapidly developing preeclampsia. Violation of blood flow in the placenta almost killed the unborn baby. Now both are on the mend, and when the strength appears, Anya will apply for an extension of maternity leave for another 16 days, presenting a certificate of complications that accompanied the birth of little Miron.

Examples of maternity allowance calculations in 2018

We figured out the theory, let's move on to practice. For convenience, we will use the online calculator on the website of the Social Insurance Fund - here is a link to it.
The calculator for calculating temporary disability benefits on the FSS website is easy to use

When you open it, you will see a calculator with three tabs, in each of which you need to fill in the columns:

1. The first tab is LN details. Enter the duration of your maternity leave here and select the type of disability “pregnancy and childbirth”. If necessary, check the boxes that apply to you.
2. The second tab is the calculation conditions. Here, write your work experience at the enterprise and the figures for annual income in the appropriate paragraphs. Do not forget to mark the excluded calendar days, if any.
3. The third tab is the calculation. By clicking it, you will see the amount due by law.

The result can be printed and checked against accounting calculations at your enterprise.

Let's consolidate our understanding of the calculation algorithm with a few examples:

• Nadezhda, work experience as a technologist of the enterprise for 7 years. Income for 2016 amounted to 336 thousand rubles, and for 2017 - 348 thousand rubles. The total income for 2 years is 684 thousand rubles. We divide it by 731 and get the average daily earnings of 935.70 rubles. Multiplying by 140 days of maternity leave, we get the amount of the allowance - 130,998 rubles. We go to the FSS website and check our result there. Tutelka in tyutelka, like ours, but much faster;
• Ekaterina, has been working as a tender specialist for 4 years, but she spent the last 2 of them on vacation in BiR and caring for a child up to a year and a half. Katya enjoys the legal right to replace them with earlier years for the calculation of maternity benefits. Income for 2014 - 420 thousand rubles, and for 2015 - 444 thousand rubles. Together it turns out 864 thousand rubles, which must be divided by 730, because both years are not leap years. The average earnings per day is 1183.56 rubles. And the woman will receive an allowance for 140 days in the amount of 165,698.4 rubles. The FSS calculator confirms our calculations;
• Olga, experience as a music director in a kindergarten for 8 months. The salary during this time amounted to 96 thousand rubles. According to medical indications, a planned caesarean section was scheduled, which means that the vacation in BiR will last 156 days. Olya can only count on the minimum allowance in connection with complicated labor activity - 57,252 rubles, the FSS website suggests;
• Irina has been officially unemployed for 4 months now due to the closure of the enterprise where she worked for 11 years. Over the past 2 years, she has been on sick leave for 30 days. For 2016, Ira's salary is 274 thousand, and in 2017 the income is 258 thousand, a total of 532 thousand rubles. Dividing this amount by 701 (731 - 30 days of disability), we get the average daily earnings of 758.92 rubles. This means that the allowance for 140 days will be 106,248.8 rubles. FSS completely agrees with us;
• Svetlana has been working in one of the research institutes as a researcher for more than 9 years. In 2016, she earned 416 thousand, of which 111 thousand rubles. - for the publication of a methodological manual of his own authorship. In 2017, a course of lectures for students brought Svetlana 49 thousand rubles. to a salary of 319 thousand. We consider the average daily earnings - 784,000/731 \u003d 1072.50 rubles. Since Sveta is expecting the birth of twins, her maternity leave will be 194 days, multiplied by the average earnings per day and we get an allowance in the amount of 208,065 rubles. The same result is produced by the FSS calculator;
• Maria, a student at Moscow State University, has been studying full-time on a non-profit basis for 3 years. Let's try to calculate her maternity allowance, knowing that the average scholarship at the University of Management is 1460 rubles. The average daily earnings of students is 35040/731, that is, 47.93 rubles. Then for 140 maternity days Masha will receive 6710.2 rubles.

Video: instructions for the FGP calculator on the FSS website

As you can see, there is nothing difficult in independently calculating the maternity benefit. If you want, you can check for yourself whether the accountants calculated the correct amount. It is especially convenient to do this with the help of a smart online calculator on the website of the Social Insurance Fund.