21880
- Topics:
- Sick leave
- Child benefits
- Calculations
- Tax and accounting changes
The new minimum wage changes wages and benefits from July 1, 2017. From this date, it is necessary to calculate benefits and average earnings for employees with a small salary in a new way. About the amount of benefits and calculations from July 1, 2017, examples of calculations are in this article.
Changes in the calculation of benefits from July 1, 2017
The new minimum wage from July 1 is 7,800 rubles (Federal Law dated December 19, 2016 No. 460-FZ). The minimum wage has increased by 300 rubles. The increase affects the calculation of benefits if:
- the employee did not have earnings for the previous two years or had a monthly income below the minimum wage;
- The employee's length of service is less than six months;
- the employee violated sick leave;
- The employee was injured due to intoxication.
To calculate benefits, use the minimum wage that is valid on the day the illness or maternity leave began (Part 1.1, Article 14 Federal Law dated December 29, 2006 No. 255-FZ). But there are cases when it is necessary to recalculate the benefits that the company has already assigned to employees.
Let's consider the calculation algorithm in two situations:
1. The employee fell ill or violated the regime after July 1 . Compare the average salary for benefits with the new minimum wage. If the average daily earnings are below the minimum wage, calculate the benefit from the larger value.
If the employee violates the sick leave regime, the benefit for a full month should not exceed the minimum wage. Therefore, if the payment from the average earnings is higher than the minimum wage, you need to calculate the benefit from the average daily earnings from the minimum wage.
2. The employee went on maternity leave until July 1, with less than 6 months of service. . For employees with less than six months of experience, benefits are calculated from the current minimum wage. In this case, the benefit for a full month should not exceed the minimum wage (Clause 3, Article 11 of Law No. 255-FZ). If the company has limited maternity benefits to the old minimum wage, you need to recalculate and pay additional benefits after July 1.
Examples of calculating benefits from July 1, 2017
Example 1
The employee was sick for 16 days - from June 26 to July 11. IN sick leave, which he handed over to the accounting department, there is a doctor’s note about failure to show up for an appointment on June 30. The employee's work experience is 10 years.
Income for 2015-2016 - 300,000 rubles. Calculate benefits for 4 days from June 26 to 29 from 100 percent of the actual average daily earnings.
Average daily earnings = 410.96 rubles. (RUB 300,000: 730 days).
The average daily income from the old minimum wage is less than the actual one - 246.58 rubles. (RUB 7,500 × 24 months: 730), from the new minimum wage too - RUB 256.44. (RUB 7,800 × 24 months: 730).
Calculate the benefit for June 30 from the average earnings from the old minimum wage, and from July 1 to July 11 from the new one.
The total amount of the benefit is 4711.26 rubles. (RUB 410.96 × 4 days × 100% + RUB 246.58 × 1 day RUB 256.44 × 11 days).
Example 2
The employee went on maternity leave from June 14 to October 31, 2017. The employee's work experience is less than six months. The billing period is 2015-2016. The employee had no income at that time. Maternity leave begins before July 1, so benefits are assigned according to the old minimum wage.
Maternity. The minimum daily wage under the old minimum wage was 246.58 rubles. (RUB 7,500 × 24 months: 730 days). The amount of the benefit cannot be more than one minimum wage for a full calendar month. With daily earnings of 246.58 rubles. the benefit amount will exceed the minimum wage in months with 31 days. That is, in July, August and October, the benefit is 7643.98 rubles. (246.58 days × 31 days). This means that for these months you need to pay 7,500 rubles. In total, the company will pay RUB 33,349.52. (RUB 246.58 × (14 days + 30 days) RUB 7,500 × 3 months).
Surcharge. From July 1, the minimum wage is 7,800 rubles. Benefits for July, August and October need to be recalculated. Maternity pay for these months from the old minimum wage - 7643.98 rubles. no longer exceed the minimum wage (7800 > 7643.98). The employee needs to pay an additional 431.94 rubles. ((RUB 7,643.98 - RUB 7,500) × 3 months).
From July 1, 2017, the minimum wage was increased from 7,500 rubles to 7,800 rubles. Will such an increase affect the amount of child benefits? How is the minimum wage related to child benefits paid by the employer? Is it necessary to review the amount of child care benefits already paid from July 1? maternity payments? Specialists of the Regional Branch of the Foundation social insurance They will tell you in detail what exactly is changing from the designated date.
HOW CHILD BENEFITS CHANGE SINCE JULY 1, 2017
From July 1, 2017, the minimum wage was increased to 7,800 rubles. But why does this affect child benefits from 1 July 2017? Let us explain with examples and give new benefit amounts.
MATERNITY AND MATERNITY BENEFITS (“MATERNITY”)
The new minimum wage (RUB 7,800) applies to maternity benefits from July 1, 2017 in the following cases:
if in billing period there were no payments or their amount was small;
if the employee’s insurance experience at the time of granting the benefit was less than six months.
The billing period is the two calendar years preceding the start of maternity leave (from January 1 to December 31). If a woman goes on maternity leave, say, in July 2017, then the billing period will be 2015-2016. During this period, the income of the person applying for benefits is taken into account.
THE MINIMUM SIZE OF PREGNANCY AND MATERNITY BENEFIT HAS CHANGED
From July 1, 2017, the minimum wage is 7,800 rubles. Therefore, from July 1, the minimum average daily earnings for calculating benefits is 256.44 rubles. (RUB 7,800 × 24 months) / 730.
Until July 1, 2017, the minimum wage is 7,500 rubles. And if maternity leave began in 2017 (from January 1 to June 30), then the minimum average daily earnings for calculation maternity benefit was taken equal to 246.58 rubles. (RUB 7,500 × 24 months / 730). This value was used for further calculation of benefits if it turned out to be greater than the actual average daily earnings of the employee. The minimum amounts of maternity benefits before June 30, 2017 were as follows:
RUB 34,520.55 (246.58 rubles × 140 days) – in the general case;
RUB 47,835.62 (RUR 246.58 x 194 days) – with multiple pregnancy;
RUR 38,465.75 (RUR 246.58 x 156 days) – for complicated childbirth.
From July 1, 2017, the minimum amount of maternity payments must be calculated from the new minimum average daily earnings of 256.44 rubles. The new values of minimum maternity benefits from July 1, 2017 for different lengths of leave are as follows:
RUB 35,901.37 (256.44 × 140 days) – in the general case;
RUB 49,749.04 (256.44 x 194 days) – in case of multiple pregnancy;
RUB 40,004.38 (256.44 x 156 days) – for complicated childbirth.
MAXIMUM SIZES OF MATERNITY CARE
As for the maximum amounts of maternity benefits, they have not changed since July 1, 2017, since maximum size The minimum wage has no effect. 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 using a formula that takes into account not the minimum wage, but the maximum values of the base for calculating insurance contributions to the Social Insurance Fund for the billing period.
CHILD CARE BENEFITS FROM JULY 1, 2017
The employer must pay child care benefits to the employee monthly in an amount equal to 40% of average earnings, but not less minimum size(Clause 1, Article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ).
MINIMUM CARE BENEFITS INCREASED
Due to the increase in the minimum wage, the minimum amount of child benefit has increased since July 1, 2017. After all, the amount of the minimum benefit (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, you should only use the new value if your maternity leave started on or after 1 July 2017. At the same time, the “minimum wage” for caring for the second and subsequent children does not change. It remains in the amount of 6131 rubles on and after July 1.
MAXIMUM CARE BENEFITS REMAIN THE SAME
The maximum amount of child care benefit is not limited. However, the amount of average daily earnings on which this benefit is calculated is limited.
It has been established that the amount of average daily earnings for calculating benefits cannot be greater than the sum of the maximum values of the base for calculating insurance premiums for the two years preceding the year of parental leave, divided by 730.
WHEN SIZES NEED TO BE REVISED
If the right to leave to care for the first child arose before July 1 and the accountant calculated minimum allowance(RUR 3,065.69), then no recalculation should be made. However, if the vacation began on July 1, 2017 or later, then the woman is entitled to 3,120 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 assigned 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 service).
Since July 1, 2017, the minimum wage in Russia has increased. Now it is 7,800 rubles.
An increase in the minimum wage (SMW) will affect the calculation of social insurance benefits if they are paid based on the minimum wage. This applies to employees whose work experience is less than 6 months, as well as those who did not have income in the two-year calculation period. For them, a minimum wage of 7,800 rubles will be applied if the insured event (pregnancy and childbirth, parental leave) occurred after July 1, 2017.
Minimum average daily earnings for calculating benefits from July 1, 2017. is 256 rubles. 44 kopecks (RUB 7,800 × 24 months) / 730.
Before July 1, 2017, the minimum wage was 7,500 rubles. And if maternity leave began in 2017 (from January 1 to June 30), then the minimum average daily earnings for calculating maternity benefits was taken equal to 246 rubles. 58 kopecks (RUB 7,500 × 24 months / 730). This value was used for further benefit calculation if it turned out to be greater than the actual average daily earnings of the insured person.
For insured events, starting from July 1, 2017, the minimum amount of maternity benefits will be calculated from the new minimum average daily earnings of 256 rubles. 44 kopecks The new values of minimum maternity benefits from July 1, 2017 for different lengths of leave are as follows:
RUB 35,901 37 kopecks (256 rubles 44 kopecks x 140 days) - in the general case;
RUB 49,749 04 kop. (256 rubles 44 kopecks x 194 days) – in case of multiple pregnancy;
RUB 40,004 38 kop. (256 rubles 44 kopecks x 156 days) - for complicated childbirth.
As for the maximum amounts of maternity benefits, they have not changed, since the maximum amount of the minimum wage does not affect. To calculate the maximum amount of maternity leave from 2017, the maximum amount of average daily earnings is taken into account. It is calculated using a formula that takes into account not the minimum wage, but the maximum values of the base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation for the billing period.
The minimum allowance for child care until the child reaches the age of 1.5 years has increased.
Due to the increase in the minimum wage, the amount of the minimum benefit (for the first child) cannot be less than the amount calculated from the new minimum wage. However, the new value should only be used if maternity leave began on or after 1 July 2017. At the same time, the “minimum wage” for caring for the second and subsequent children does not change. It remains at 6,131 rubles after July 1.
If the right to leave to care for the first child arose before July 1, and the insured person was accrued the minimum benefit (3,065 rubles 69 kopecks), then it will be paid in this amount. However, if parental leave began on July 1, 2017 or later, the benefit will be calculated and paid in an increased amount of 3,120 rubles for each full month.
