Calculate sick leave for pregnancy and childbirth. Maternity leave. One-time benefit for early registration at the antenatal clinic

The calculation of maternity benefits (maternity benefits) in 2016 is determined by the Federal Law dated December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” as amended on December 31, 2014. We present to your attention, how to calculate maternity benefits + examples.

From January 1, 2016, maternity pay is calculated according to uniform rules. Let us recall that until the beginning of 2013, it was possible to choose either the old method of calculating average earnings (for the last year) or the new one (for the two previous years).

Current rules

Maternity payments in 2016 are calculated based on the average earnings of the expectant mother, calculated for the two years preceding the year of maternity leave. Average daily earnings for calculating maternity benefits are calculated by dividing the total accrued earnings by the number 730.

It is important that maternity benefits cannot be less than the minimum monthly wage. The maximum benefit amount cannot exceed 1,772.60 rubles per day of vacation (248,164 rubles for 140 days) for all regions of the Russian Federation.

If a woman’s total insurance period (period of official employment) is less than 6 months, maternity benefits are accrued in the minimum amount, regardless of income received.

Before starting the calculation, you must consider the following:

• point No. 1. There is such a thing as the maximum value of the base for calculating insurance premiums. This value changes annually and is: in 2015 - 670,000, in 2014 - 624,000, in 2013 - 568,000, in 2012 - 512,000, in 2011 - 463,000, in 2010 - 415,000. When calculating maternity benefits, all the woman’s income for year, but not more than the specified value. i.e., for example, if Ivanova’s income in 2014 was 650,000 rubles, then the amount of 624,000 rubles is taken into account.
• point No. 2. Excluded periods. These include: periods of temporary disability (sick leave), parental leave, BIR leave (maternity leave). To determine the average daily earnings for 2 calendar years, the amount of income received is divided by 730 (or 731 if a leap year) minus days that relate to excluded periods.
• point No. 3. If during the billing period (when going on maternity leave in 2016, this is 2014-2015) a woman was on maternity leave, she has the right to replace one or both years with others if this leads to an increase in the amount of the BIR benefit.

Calculation procedure:

• We decide which years we take into account for maternity benefits based on point No. 3.
• We calculate the amount of accruals for each year, with the exception of payments for sick leave and other payments for which contributions to the Social Insurance Fund were not calculated. Income from previous employers is also taken into account; for this you will need to provide a certificate of income to your current employer.
• P We check point No. 1, if the income for the accounting year exceeds the specified amount, we take the maximum value. Let's sum up the income for both years.

• We divide the resulting amount by (730 MINUS excluded periods, point No. 2).
• We received the average daily wage. To calculate the amount of maternity leave, it is enough to multiply it by the number of days of vacation (140 days - normal pregnancy, 156 - complicated childbirth, 194 - multiple pregnancy). However, if your daily earnings are less than 203.97 or more than 1772.60, use the minimum/maximum value.

Example of calculating maternity benefits

1. Ivanova’s maternity leave began in March 2016. At the same time, until May 1, 2014, she was on maternity leave, and in 2015 she used 10 days of sick leave. To calculate the amount of maternity benefit you must:
2. Calculate the amount of official income at your place of work for 2014 and 2015. For 2014, the amount of income was 250 tr. for 2015 - 678 tr.
3. Income for 2015 exceeds the limit, so we get the amount of 250,000 + 670,000 = 874,000 rubles.
4. The excluded periods are parental leave and sick leave: 121+10=131 days.
5. We calculate the average daily earnings as 920,000 / (730 - 131) = 1,535.89 rubles.
6. Daily earnings do not exceed the maximum amount of 1,772.60 rubles, so we multiply the resulting figure by the number of vacation days. 1535.89*140= 215024.6 rubles.
7. Because In 2014, Ivanova was on maternity leave; she has the right to replace this year with any previous one if this leads to an increase in the amount of maternity leave.

The state pays several types of benefits to women on the occasion of pregnancy and childbirth. From February 1, 2018, the amounts of benefits established in 2017 were indexed. In addition, from January 1, 2018, the minimum wage was changed, now it is 9,489 rubles. In the article we will provide a standard calculation of benefits and complex cases. A benefit calculator is attached.

To begin with, a little theory on the topic of how to apply for and calculate maternity benefits (maternity benefits), abbreviated as B&R benefits.

Who do we pay maternity benefits to?

The following categories are eligible for benefits:

• working,
• unemployed (dismissed due to the liquidation of organizations during the 12 months preceding the day they were recognized as unemployed),
• full-time students,
• undergoing military service under contract,
• who have adopted a child and belong to the above categories

Note: if the employee is a part-time worker and has worked for the same employers for the two previous years, then both employers pay her maternity benefits in 2018.

Maternity benefits are paid at the place of work, service or other activity. For women dismissed due to the liquidation of an organization, benefits are paid by social security authorities at their place of residence (place of actual stay or actual residence).

How to apply for maternity benefits?

Deadline for paying maternity benefits

Maternity benefits are paid for the entire period of maternity leave: 140 calendar days (70 before childbirth and 70 after). In the case of multiple pregnancies and the birth of two or more children - 84 and 110. In the case of complicated births - 70 and 86 (Part 1 of Article 10 of Law No. 255-FZ).

The benefit is paid in advance for the entire period of incapacity indicated on the certificate of incapacity for work. Current legislation does not provide for partial payment of benefits or payment first for the prenatal and then for the postpartum period.

For accountants and chief accountants on OSNO and USN. All requirements of the professional standard “Accountant” are taken into account.

Payment of sick leave during pregnancy and application period

Having received from a woman an application for the assignment and payment of benefits and a certificate of incapacity for work due to pregnancy, the employer is obliged to pay the benefit within 10 calendar days.

From the first calendar day, benefits are paid from the budget of the Social Insurance Fund of the Russian Federation. The employer does not bear the cost of paying benefits. Application deadline: no later than 6 months from the end of maternity leave.

If maternity leave is not formalized, there are no grounds for payment of benefits. The benefit is paid at 100%, regardless of length of service.

Documents - grounds for calculating maternity benefits:

• certificate of incapacity for work in the established form (the issuance procedure is approved by Order of the Ministry of Health of Russia dated June 29, 2011 No. 624n);
• certificate(s) about the amount of earnings from which the benefit should be calculated, from other places or a copy thereof (form approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n);
• application for benefits (when contacting your HR department or accounting department, colleagues will help with the application form).

It is important not to miss the deadline for submitting documents when applying for maternity benefits - this is six months from the date of termination of maternity leave.

Amount of child benefits in 2018

• benefits for women registered for early pregnancy (up to 12 weeks) - 628.47 rub.,
• lump sum benefit for the birth of a child - 16,759.09 rubles,
• maternity benefit (maternity benefits) maximum:

1. 282,106.70 - in the general case for 140 days of sick leave;
2. 314,347.47 - for complicated childbirth (156 days of maternity leave);
3. 390,919.29 - for multiple pregnancy (194 days).

• minimum (according to minimum wage):

1. 43,615.65 - in the usual case for 140 days of sick leave;
2. 48,600.30 - for complicated childbirth (156 days of sick leave);
3. 60,438.83 - for multiple pregnancy (194 days of maternity leave)

• child care allowance up to 1.5 years ( maximum for working people) - 24,536.55 rubles.

New children's benefits in 2018

From January 1, 2018, families will be paid new monthly benefit until reaching 1.5 years at the birth of the first child in the amountregional subsistence level, as well as a similar monthly payment from funds maternity capital for the second child. Both payments are providednew law on child benefits in 2018, which was signed by the President on December 28, 2017 (law No. 418-FZ).

But these payments will not affect all families, but only those who meet three conditions:

1. The child must be (adopted) born after January 1, 2018,
2. Is a citizen of the Russian Federation,
3. The average per capita family income does not exceed 1.5 times the subsistence level of the working-age population of the corresponding subject of the Russian Federation for the 2nd quarter of 2017. For example, for the Kirov region it is 15,238.5 rubles.

Online calculator for maternity leave in 2018

How to calculate maternity benefits

All the features of calculating benefits for temporary disability and in connection with maternity are reflected in the Regulations approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375 “On the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth...”.

We will calculate maternity benefits based on average earnings.

Payments that should be included in the calculation

When calculating benefits for temporary disability, pregnancy and childbirth, and child care for children up to one and a half years old in 2018, the calculation of average earnings can include maximum payments for 2017 in the amount of 755,000 rubles, and for 2016 - in the amount of 718,000 rubles . (With according to clause 2 of article 14 of Law No. 255-FZ).

Billing period

The calculation period for calculating temporary disability benefits, maternity benefits, and childcare benefits for children up to one and a half years old will be the two years preceding the occurrence of the insured event. For example, if an employee fell ill or went on maternity leave in 2018, then the billing period will be from January 1, 2016 to December 31, 2017.

Replacing periods

If in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the specified years, the insured person was on maternity leave and (or) child care leave, then the corresponding calendar years (calendar year) upon application the insured person may be replaced for the purpose of calculating average earnings by previous calendar years (calendar year), provided that this will result in an increase in benefits.

Please note that you can replace years or year with any previous years.

Actions of an accountant when calculating maternity benefits

Action 1: determine the amount of payments for the two years preceding the year the benefit was calculated.

Step 2: determine average daily earnings. To do this, divide the amount of earnings for two years by the number of calendar days in the billing period, if the period is fully worked out (in 2018 it should be divided by 366 + 365 = 731). Or minus days that should be excluded according to the law. Compare average daily earnings with the minimum and maximum amounts.

The billing period may consist of 730 calendar days (if the billing period consists of 2014 and 2015), as well as 732 calendar days (if the billing period includes 2012 and 2016) Letter of the Federal Social Insurance Fund of the Russian Federation dated March 3, 2017 No. 02-08-01/ 22-04-1049l.

Example of calculating maternity benefits

Petrova Valentina goes on maternity leave from June 10, 2018 for 140 calendar days. In 2016, the specified employee was on leave to care for her first child in the period from January 1 to September 30. In October 2016, Petrova did not work - she was on study leave and on leave without pay. Started work on November 1, 2016.

For the period from November 1 to December 31, 2016, she received a salary of 84,000 rubles.

salary - 781,000 rubles;

vacation pay - 34,000 rubles.

Total for 2017 - 815,000 rubles.

Petrova Valentina did not provide an application for a replacement for 2016. Accordingly, the calculation period includes 2016 and 2017.

We will determine the amount of maternity benefits.

Solution

1. Determining the billing period

366 – 273 + 365 = 458 days

Please note that in 2016, days of study leave and unpaid leave are not excluded from the calculation period. Only the period of parental leave was excluded.

1. Determining payments that should be included in the calculation

84,000 + 755,000 = 839,000 rub.

Please note that in 2017 we will take into account only RUB 755,000. - the size of the maximum base for calculating insurance premiums.

1. Determining the average daily earnings

839,000 / 458 = 1,831.88 rubles.

1. We determine the amount of maternity benefits.

1,751.09 x 140 = 256,463.2 rubles.

Calculation of benefits based on the minimum wage

If:

• the pregnant employee had no earnings during the billing period;
• or the average earnings calculated for this period, calculated for a full calendar year, are below the minimum wage,

then the average earnings, on the basis of which benefits are calculated, are taken to be equal to the minimum wage (the federal minimum wage as of January 1, 2018 is 9,489 rubles).

When calculating, the federal minimum wage should be used ( clause 1.1 art. 14 of Law No. 255-FZ).

If the insured person, on the date of the occurrence of the insured event, works part-time (part-time, part-time), the average earnings, on the basis of which benefits are calculated, in these cases, are determined in proportion to the duration of the insured person’s working hours. Also, if the calculation is made based on the minimum wage, the regional coefficient should still be applied.

Benefits are also calculated from the minimum wage if this is a woman’s first job and she goes on maternity leave without working for six months.

In all cases, the monthly child care benefit cannot be less than the minimum monthly child care benefit established by the Federal Law “On State Benefits for Citizens with Children” dated May 19, 1995 No. 81-FZ.

Calculation of child care benefits up to 1.5 years

If, when calculating temporary disability benefits, no periods are excluded from the calculation period, then when calculating child benefits, the following should be excluded from the calculation period:

• periods of temporary disability;
• periods of maternity and child care leave;
• periods of release of an employee from work with full or partial retention of wages, for which insurance contributions were not charged.

Not excluded additional paid days off to care for disabled children.

If the billing period has been fully worked out, then the actual number of days in the years of the billing period should be included in the calculation. For example, when calculating child benefits in 2018, with a fully worked out calculation period, 731 days should be included in the calculation: 366 days in 2016 and 365 days in 2017.

Actions of an accountant when calculating child care benefits for children up to one and a half years old

Action 1: determine the amount of payments for the two years preceding the year the benefit was calculated.

Step 2: determine the average daily earnings in the same way as determining the average daily earnings for calculating maternity benefits.

Step 3: compare average daily earnings with the minimum and maximum amounts.

Step 4: multiply average daily earnings by 30.4 days.

An example of calculating child care benefits for children up to one and a half years old

Immediately after maternity leave, the employee provided the necessary documents to assign her child care benefits for up to one and a half years.

We will determine the amount of childcare benefits for children up to one and a half years old, based on the average daily earnings of 1,549.23 rubles.

Solution

The benefit will be:

1,549.23 x 30.4 x 40% = 18,838.64 rubles.

Please note that it is imperative to compare the amount of the calculated benefit with the amount of the benefit calculated from the maximum (based on the maximum base for calculating insurance premiums) and minimum values ​​(based on the minimum wage).

An example of calculating benefits when the employee was on maternity leave during the billing period and worked part-time

Engineer Bulkina N.V. has been working at Krug LLC since 2008.

On January 1, 2017, she went on maternity leave, and from May 21, 2017, on maternity leave for up to one and a half years. Bulkina started working part-time on October 1, 2017. And from February 1, 2018, she again goes on maternity leave (continues what she started on May 21, 2017).

In this case, child care benefits will have to be calculated based on the new billing period. Since the case occurs already in 2018. Accordingly, we will include the years 2016 and 2017 in the calculation.

What needs to be excluded from the calculation:

• the period of maternity leave, from January 1, 2017 to May 20, 2017, which fell in 2017,
• time to care for a child up to one and a half years from May 21 to December 31, 2017, regardless of the fact that Bulkina worked part-time from October 1, 2017 to December 31, 2017.

BUT! Salaries for the period from October 1, 2017 to December 31, 2017 should not be excluded, since insurance premiums were calculated on it!

In the online course “Salaries. Average earnings" - you will learn how to correctly calculate average earnings in all possible situations, including when paying benefits.

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 wages, sick leave and vacation pay, keep employee records, 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.

The happy moment of the arrival of a long-awaited baby in a family brings with it not only all-consuming joy, but also material expenses. A newborn baby should be surrounded by high-quality practical things (stroller, crib, clothes, toys) and basic necessities (formula, diapers, pacifier).

All these things cost a lot of money, so parents try not to forget about the additional income that the state provides them with. Maternity payments in 2017 will become a serious help for spouses and will be able to solve some financial difficulties that arise along the way.

Maternity leave and payments

Maternity payments are usually called the amount of assistance allocated by the state for young mothers during pregnancy and pregnancy. In turn, maternity leave is a period that is associated with a woman’s pregnancy, her childbirth and the time when she cares for a newborn.

This concept may include:

• sick leave for one child, which includes 140 days of the prenatal and postnatal period;
• sick leave for two children or more children, which includes 194 days (84 for the prenatal period and 110 for the postpartum period); the same number of sick days is given to mothers who give birth in the 30th week of pregnancy;
• sick leave, which includes an additional 16 days if the birth was complicated (necessary for the mother’s full recovery);
• leave set aside to care for a newborn, which does not have a clear framework.

Let us note that, as a rule, mothers enjoy the right to the first maternity leave. But it is possible that the father may also go on parental leave.

Calculation of maternity payments in 2017

Most social benefits, including maternity benefits, are subject to... In 2017, the indexation rate will be 12% and the amount of payments due to a woman will be 16 thousand rubles.

After this, for one and a half to three years, the mother can receive a monthly allowance, the amount of which is 40% of average earnings - this is approximately 2.8 thousand rubles for the first child and 5.8 thousand rubles for the second and subsequent children. Calculation of cash payments for each mother occurs on an individual basis.

You can determine the amount of maternity benefits yourself. To do this, you need to multiply your own earnings for the last 2 years by 140 days.

If the mother worked two or more jobs during pregnancy, the benefit amount is paid according to several income certificates at once. If the mother’s salary was below the limit established for maternity payments, then they are calculated on the basis of the minimum wage. Each region of the Russian Federation has a different minimum wage.

When maternity leave begins and ends in the middle of the month, the amount of the benefit is recalculated in accordance with the number of calendar days.

Who is eligible to receive the money?

The following categories of mothers can apply for this cash benefit from the state:

• Women who had a permanent job at the time of maternity leave. To process the payment, a woman must contact the social insurance department and notify the personnel department employees in her organization.
• Women registered as individual entrepreneurs. The amount of assistance will directly depend on the amounts that the woman transferred to the social insurance fund.
• Women who lost their permanent place of work, but managed to register with the employment center. To receive the payment, the lady must contact the social security department and provide a certificate from the antenatal clinic. Those categories of citizens who were at home and were not registered anywhere do not have the right to apply for maternity payments.
• Women who study as inpatients. In this case, the amount of the benefit will depend on the student's scholarship. Moreover, even if the girl studies on a contract basis, this will not affect the amount of payments. To obtain assistance, you must contact the dean’s office, providing a list of documents that will confirm your pregnancy.

Amount of maternity benefit in 2017

It is worth noting that in 2017 there will be no changes regarding the amount of maternity payments. The state has set a threshold for this social assistance and the maximum a woman can expect in 2017 is approximately 215 thousand rubles.

When the mother’s official salary is less than the established unemployment benefit limit, and the total length of service is less than 6 months, then the amount of social assistance is equal to the amount of the minimum wage. In 2017, this figure is 6 thousand 204 rubles.

The amount of maternity payments for 140 days of prenatal and postnatal leave depends 100% on the amount of wages that the woman received over the last 2 years. If the new mother worked at a soon-to-be-liquidated company or was completely unemployed, then the amount of the state subsidy is 543 rubles 67 kopecks.

A working woman can count on the following maximum benefit amounts:

• if the vacation was 140 days - 248164.38 rubles;
• if the vacation was 156 days - 276,526.03 rubles;
• if the vacation was 184 days - 343,526.93 rubles.

Immediately after the baby is born, his mother has the right to receive, the amount of which today is 15,382.17 rubles.

Some people believe that maternity payments are too low, but for other mothers this benefit is a lifeline. Therefore, many modern parents hope that they will continue to receive this government assistance.

Maternity leave is a social leave that includes part of a certain period of pregnancy and the time after childbirth. Conventionally, it is divided into two parts: 70 days before childbirth and 70 days - the postpartum period, subject to the normal course of pregnancy and childbirth. On the sick leave, maternity leave is not divided into parts, writing it out for the entire 140 days.

Payments are made at the next salary. This is due to the fact that it is extremely difficult to predict the exact date of birth.

Date of departure and period of maternity leave according to law

There is no term “maternity leave” in the legislation; that’s how it is called in the old fashioned way. Maternity leave is named after the document “Decree on the payment of maternity benefits”, according to which this benefit began to be paid in 1917. This period is correctly called maternity leave. Terms of social leave regulated by the Labor Code of the Russian Federation and Law No. 255 of December 29, 2006 (Chapter 3).

During the normal course of pregnancy and childbirth, the total number of vacation days should be no more than 140 days. In this case, the figure before and after childbirth can be changed up or down while maintaining the total number of days. The date of departure for this social leave is considered to be the date of issue of maternity sick leave. Benefits will be calculated based on this document.

According to the law, the period of social leave can be increased in the following cases:

• if pregnancy and childbirth are complicated, for example, a caesarean section was performed (total number - 156 days);
• a multiple pregnancy (two babies or more) was detected before birth - a total of 194 days;
• 2 or more babies were born without detection of multiple pregnancies - a total of 194 days;
• 2 or more newborns under the age of 3 months were adopted.

Sick leave is issued from the 30th week of pregnancy in the standard case, from the 28th week in case of multiple pregnancy. But the exact date of issue of sick leave depends on several factors: the expected date of birth according to the first ultrasound (12 weeks), the second ultrasound (20-21 weeks) and the gestational age according to menstruation are taken into account. All three dates may not coincide; the average value is displayed.

Procedure for calculating maternity leave in 2019

According to the law, maternity leave is provided not only to pregnant women, but also to adoptive parents of children under three months old. The adoptive parent receives sick leave from the moment of adoption for the remaining number of days. The benefit according to the document is paid in full, without reference to length of service. For the calculation, use the amount of income for 2 years from the date of issue of the document.

It should be remembered that pregnant women who do not have an official job, are not full-time students at an educational institution and are not registered with the employment center, benefits are not paid during maternity leave. In these cases, in order to receive payments, it is necessary to submit a maternity sick leave certificate from the employment center or from the place of study. The benefit can be issued either from the moment the certificate is issued, or after the birth, but only within six months after the date of birth, no later.

When calculating payments, it is necessary to take into account the salary limit of the corresponding billing period established by law. The minimum and maximum allowable sizes are checked. If a maternity leaver’s income for the entire month of work is less than the permissible amount, the minimum wage rate is taken into account; if it is higher, the maximum allowable amount is taken into account. In 2016, the limit for the year was 670 thousand rubles, in 2017 - 755 thousand rubles, in 2018 - 815 thousand rubles

You can reduce the period of maternity leave only at your own request. Maternity leave can be reduced according to the law only in certain cases:

• if the child died before the age of 6 days;
• if the pregnancy is terminated for medical reasons during maternity leave.

In this case, it is necessary to leave part of the recovery period, the minimum period is 3 days. The used part of the vacation is not taken into account.

If an employee works during maternity leave, then wages will be accrued for the entire period of work. The benefit is paid for the remaining days of maternity leave from the date of actual registration of the maternity leave upon application. If the amount of income in terms of a full working month is less than the minimum wage, the payment is calculated from the minimum wage, which in 2019 is 11,280 rubles.

If the person on maternity leave is with a child under 1.5-3 years old when applying for sick leave, then this period is not included in the calculation. The employee has the right, upon application, to replace it with other years at his own discretion. If the income was lower than allowed, the minimum wage is used, and benefits for up to 1.5 years during this period are paid in a fixed amount.

Algorithm for calculating maternity payments

First, the income is calculated (the total amount with bonuses, allowances and other payments) for the previous two years from the date of maternity leave, for example, the period from October 15, 2017 to October 14, 2018.

The resulting number is divided by 730 days in a regular year, by 731 in a leap year. At the same time, in this period the following are omitted:

• non-working period;
• periods of sick leave;
• absenteeism and time off;
• tariff holidays;
• periods without pay;
• periods when earnings are not paid in full or according to the average value.

If such periods exist, the remaining number of days is taken into account, for example, 530 or 100. We received the average income for 1 day.

This amount is multiplied by the number of days of maternity leave. The calculation includes all days from social leave.

Formula for calculating maternity benefits according to the minimum wage:

Minimum earnings = minimum wage × 24:730, Where

• Minimum wage - the minimum rate taking into account all regional coefficients and allowances on the date of issue of the sheet;
• 24 is the number of months in a given period;
• 730 is the number of days in a given period (731 for a leap year).

For 2019, the minimum will be 51,918.90 rubles. Calculation: (11280 x 24)/730 x 140

In case of complications and the birth of several children without prior medical confirmation of a multiple pregnancy, the sick leave consists of two parts: the first part is standard, issued for 140 days, and the second is additional - for the rest according to the law. The billing period is the same. The total amount of benefits for the two documents must correspond to the above.

Examples of registration and calculation of maternity leave in non-standard cases

1. Calculation of benefits in cases where annual income is greater than the limit. If maternity leave is issued from January 1, 2019 and in the subsequent period, the maximum allowable amount of benefits for the past 2 years is calculated as follows, the maximum amount of income for one day is equal to: (755,000 + 815,000) / 730 = 2150.68 rubles This is the maximum SDZ amount for calculation in 2019.
2. Calculation of benefits when a person on maternity leave continues to work. The decision was made due to the fact that the income will be higher than the benefit amount. Maternity leave was issued from September 1, 2019. The employee wrote a statement according to which he continues to work from September 1, 2019 to October 15, 2019. For 45 days of work, wages are paid according to the workload. Sick leave is paid for the remaining period - 95 days. The maximum size of a certificate of incapacity for work in 2019 (in case of payment from 100% of average earnings) is 2150.68 rubles for 1 day on sick leave. ((755,000 +815,000) / 730). 2150.68 x 95 = 204314.60 rubles.
3. If the person on maternity leave is a part-time worker, income is taken into account from each enterprise. To do this, at your main place you must submit earnings certificates from each company and a document confirming that payments were not made to other companies. The payment amount is calculated taking into account the maximum limit.
4. If a part-time employee takes maternity leave in 2019, and during 2018-2017 he worked in the same place where he is now, the benefit is issued in each company separately. To do this, you need to submit the original sick leave to each organization. You can also receive payments from one of the organizations of your own choice, if you have certificates of earnings from other places.
5. If a person on maternity leave works at his first place of work for less than 6 months, and the insurance period is equal to the period of work, the calculation of maternity sick leave is carried out on the basis of the minimum wage rate.

Video about calculating maternity benefits

The video shows advice from a lawyer regarding registration and calculation of maternity leave.