From the new year 2014, accrual maternity payments and child benefits will take into account innovations. To begin with, all benefits were indexed and increased by 5%. Why 5%? This is the official average inflation rate for the country for 2013.
Secondly, since 2014, the maximum earnings from which maternity and child benefits are calculated (if the woman is officially employed) have been changed. Amount of payments through authorities social protection just indexed.
The calculation of benefits that are due to a woman who goes on maternity leave and subsequently gives birth to a child is based on the woman’s average daily earnings for the last 2 years. That is, for a woman who is going on maternity leave and then giving birth to a child in 2014, the average daily earnings in 2012 and 2013 will be taken into account.
In 2012 maximum size the annual salary was set at 512 thousand rubles, and in 2013 - already 568 thousand rubles. The legislation also establishes a maximum limit for average daily earnings, which is taken into account in the calculation. In 2014 it is 1,479.45 rubles. The maximum amount of maternity benefit in 2014 is 207,123 rubles.
Maternity payments are calculated on the basis of a certificate of incapacity for work, which is issued to the woman at the clinic where she is registered in the antenatal clinic. In the normal course of pregnancy, this sheet is issued for 140 days. If labor is over caesarean section, then the period of “sick leave” is extended to 156 days. If a woman has a multiple pregnancy, then sick leave is issued for 194 days.
If a woman worked for less than six months before going on maternity leave, then all benefits will be calculated based on the minimum wage. This year, 2014, the minimum wage is 5,554 rubles.
When a woman gives birth to a child, she is entitled to child care benefits. It is paid until the child turns 1.5 years old. The benefit amount is equal to 40% of the woman’s average monthly salary for the previous 2 years. If a woman has changed her place of work, she must submit to the new place of work a certificate of her salary from her previous place of work.
If a woman is not employed, then she will receive such benefits through the social protection authority at her place of permanent registration. For such women, the amount of benefit for the first child is 2,576.62 rubles, and for the second and subsequent children - 5,153.24 rubles. The maximum benefit amount for a working woman is 17,990.24 rubles.
If a woman was dismissed from her job during maternity leave or child care leave due to the fact that the enterprise was liquidated, then benefits should be calculated based on the average daily earnings for the last year.
In addition to these benefits, a woman is entitled lump sum allowance by birth of a child. It is paid both at the place of work and at the social protection department. The maximum amount of this benefit in 2014 is 13,741.97 rubles.
How to calculate maternity payments and child benefits in 2014?
As already mentioned, a woman goes on maternity leave from the 30th week of pregnancy, and in case of multiple pregnancy - from the 28th week. Based on the certificate of incapacity for work, the woman must be paid maternity benefits. A sick leave certificate is issued for 140 days for a singleton pregnancy. If a woman is pregnant with twins or more, then sick leave is issued for 194 days. If a woman’s birth ended with a caesarean section, then the “sick leave” is extended from 140 days to 156 days.
The algorithm for calculating maternity payments is as follows:
It is necessary to determine the woman's total income for 2 years. In addition to wages, bonuses and vacation pay are taken into account, but sick leave is not taken into account;
If the amount of income does not exceed the maximum established by law, then the real one is taken into account for the calculation. If it exceeds, then the maximum amounts are taken into account (in 2012 - 512 thousand rubles, in 2013 - 568 thousand rubles);
It is necessary to calculate the average income per day. To do this, the entire total income is divided into 731 days (exactly how many days in 2 years). If a woman took sick leave during these 2 years, then the number of days on sick leave must be subtracted from 731 days;
Having calculated your earnings per day, you need to multiply it by the number of days for which a certificate of incapacity was issued - by 140, 156 or 194 days, respectively.
You can understand the calculation algorithm using the following example:
A woman working at Saturn LLC has been going on maternity leave since January 9, 2014; sick leave was issued for 194 days, since the woman is pregnant with twins. Over the past 2 years, she has been on sick leave for 74 days. The woman’s income for 2012 was 468,452 rubles, and for 2013 – 526,436 rubles.
As you can see, the amount of a woman’s annual income does not exceed the maximum. That's why, maternity benefit will be calculated as follows:
468,452 + 526,436 = 994,888 rubles – the total income of a woman for the previous two years of work at the enterprise;
731 – 74 = 657 days – this is how much the woman actually worked;
994,888 / 657 = 1,514.30 rubles – a woman’s daily earnings for 1 actual day of work. This amount exceeds the maximum. Therefore, to calculate the amount receivable, you need to take the amount provided by law, namely 1,479.45 rubles;
1,479.45 * 194 = 287,013.3 rubles - this amount also exceeds the amount established by law. Therefore, the woman will receive 207,123 rubles.
The algorithm for calculating child care benefits for children under 1.5 years old is similar. It also uses the woman's average earnings over the past two years.
The calculation procedure is as follows:
The total income for 2 years is calculated;
The actual work experience is calculated;
the average salary per day is calculated;
Multiplied by the number of calendar days in a month - average monthly earnings;
The benefit amount is calculated as 40% of average monthly earnings.
For a more detailed consideration, it is necessary to provide clear example. A woman working for Saturn LLC took leave to care for her child from January 9, 2014. Over the past two years, her income was equal: in 2012 - 348,456 rubles, and in 2013 - 487,632 rubles. At the same time, the woman took leave “at her own expense” for 12 days, and “sick leave” for 36 days.
Social insurance benefits in 2014, as in previous periods, were indexed. At the expense of the Social Insurance Fund, the employer pays the following social benefits:
- benefits for working citizens with children;
- benefits related to pregnancy and childbirth;
- temporary disability benefits (sick leave).
In 2014, the amount of “children’s” benefits is indexed by 1.05, that is, they increase by five percent, and other payments are increased taking into account various indices.
Sick leave in 2014
The minimum wage increased in 2014 and is 5,554 rubles. The maximum amount of sick leave payment has also been increased. Thus, to calculate the maximum amount of sick leave pay, the amount of earnings in 2012 is taken equal to 512 thousand rubles, and in 2013 – 568 thousand rubles. That is, compensation for one day of incapacity for work cannot be more than (512000+568000)/730=1479.45 rubles. This limit amount increased, when compared with 2013, by 143.83 rubles.
The procedure for calculating benefits in 2014 remained the same.
Child benefits to citizens in 2014
FSS benefits in 2014 increase by five percent. This increase applies to the following payments:
- at the birth of a child (one-time) – 13,741.99 rubles;
- for child care (monthly, paid after maternity leave and up to one and a half years) - from 2576.63 rubles. up to 17990.11 rub.
At the same time, the amount of the monthly allowance paid to the mother for caring for a child under 1.5 years old, calculated from wages, does not change - it, as before, is equal to 40 percent of wages. However, if it is less than the minimum established from January 1, 2014 (RUB 2,576.63), then the benefit is increased to this level. These payments are established for working citizens.
Payments due to pregnancy in 2014
When a woman goes on maternity leave, she receives maternity benefits, the amount of which is determined based on average earnings. If a woman’s work experience is more than 6 months, then she will receive a payment in the amount of her entire average salary, if less, then based on Minimum wage. Female students receive stipend allowance, and employees – in the amount monetary allowance.
To find out the amount of maternity payments, you need to take women’s earnings for the two previous years (in 2014 this is 2013 and 2012), divide it by 730 days, then multiply the result by the number of days of maternity leave. At the same time, earnings for 2012 cannot exceed 512 thousand rubles for calculating benefits, and for 2013 - 568 thousand rubles. Standard leave in connection with pregnancy and childbirth lasts 140 days (70 days before and after the birth of the baby). Therefore, the maximum maternity benefit in 2014 is (512,000+568,000)/730*140=207,123 rubles.
It is worth remembering that when calculating the average salary, periods of being on leave for the birth of a baby and caring for him, temporary disability or suspension from work should be excluded. Salary is always taken into account without deduction of income tax.
Every pregnant woman, regardless of education, is required to know about the legal and legislative aspects of maternity leave and related benefit payments. In 2014, the legislation regarding maternity leave and the calculation of benefits changed. So, let’s look into all the intricacies of legislative guarantees for future Russian mothers.
Calculation of maternity benefits in 2014
First of all, pregnant women should know that maternity benefits in 2014 are calculated according to updated standards. Firstly, the norms for such benefits are indexed by 5 percent. Secondly, the maximum amount of total earnings taken into account in calculating the above benefits has been changed. In terms of numbers, this means that in 2012 this maximum amount was 512 thousand rubles, and in 2013 - 568 thousand rubles. We clarify that when calculating benefits, they are based on average earnings for the two previous calendar years. This means that a working woman who goes to 2014 must take into account the amounts of her income in 2013 and 2012.
Maternity benefits for a pregnant woman are accrued on the basis of a sick leave certificate issued by the supervising doctor in the antenatal clinic. Let's give an example of calculating maternity benefits in 2014. So, Galina Petrova is going on maternity leave. Her sick leave for pregnancy and childbirth contains the date March 1, 2014. That is, the calculation period becomes 2013 and 2012. Galina Petrova's earnings in 2012 totaled 595 thousand rubles. In 2013, the woman earned 670 thousand rubles. Her earnings indicate that they exceeded the maximum amount allowed by law used to calculate benefits. Let us recall that in 2012 the maximum amount of profitability according to the law was 512 thousand rubles, in 2013 this figure was equal to 568 thousand rubles. During the period of bearing the child, the woman was on sick leave for 40 days. Let's calculate the average daily earnings of Galina Petrova. To 512 thousand we add 568 thousand and add up. It turns out 1 million eighty thousand rubles. Now, from the total number of days for two years (2012 and 2103) of 731 days, we subtract 40 days spent by the woman on sick leave. That turns out to be 691 days. Now we divide Galina Petrova’s total income for 2 years (1,080,000 rubles) by 691 working days. It turns out that her average daily earnings amount to 1,562.95 rubles.
As you can see, this figure turned out to be higher than the upper limit, which is equal to 1,479.45 rubles. That is why we focus further calculations on the amount of 1,479.45 rubles. We multiply this figure by 140 days of Galina Petrova’s maternity leave and find out the amount of her maternity benefit. It amounted to 207,123 rubles.
Resume: the amount of the benefit depends on earnings in the previous 2 years and the use of the woman’s right to sick leave. Have you been sick often? This means the benefit amount will be less.
Required documents
Before going on maternity leave and receiving money guaranteed to a woman by the state, she must properly document everything. This means that a working pregnant woman submits to the personnel department of her enterprise (organization, institution, firm) a certificate of incapacity for work, a certificate of earnings from her second place of work (if there was one in the previous two years), and writes an application addressed to her manager for leave. If a pregnant woman’s employer is not solvent and cannot make the proper payment to the woman, she has the right to apply to territorial body FSS. Representatives of this body will make the payment of benefits. They may also impose sanctions on the employer.
If she is fired due to the liquidation of the organization, then benefits are paid to her by the Department of Social Protection of the Population (USZN). To receive benefits in this case, a pregnant woman must register with the local employment center () within one year, starting from the date of dismissal.
All of the above applies to working or recently working women. Women who did not work before maternity leave are required to submit to the USZN a certificate of incapacity for work for pregnancy and childbirth, an application for the above benefits, a certificate from the employment service about the woman receiving unemployed status, their work book (or an extract from it certified by a notary) with information about the last place of work, a certificate from the tax office stating that her employer has ceased operations. If a woman applies for benefits at the place of her actual residence, then she also attaches to the above documents a certificate from the State Social Insurance Fund at her place of permanent registration stating that this was not assigned to her.
Maternity leave since 2014
Like the calculation of benefits in 2014, maternity leave has been extended from 3 years to 4.5, but only in terms of counting this time towards length of service. This is especially important for women who have given birth to three children one after the other, which will allow them to be consistently cared for with the above period included in the woman’s work experience.
This year, women who are not included in the social insurance system or the enterprise where they worked have ceased to exist can also count on government assistance.
How to calculate the date of maternity leave
First of all, let us remind you that the procedure for a woman going on maternity leave is legally regulated by Article 255 Labor Code Russian Federation. It clearly states that maternity leave consists of two parts: prenatal and postnatal leave. So, when and how do they go on maternity leave? This is influenced by three important factors:
- Preliminary date of birth (PDD). It is calculated by the doctor observing the woman at the beginning of pregnancy based on the last menstruation and the results of an ultrasound examination.
- Singleton or multiple pregnancy. This is determined after the first or second ultrasound.
- Number of days unused labor leave. Your company's accountant knows this figure.
So, when your pregnancy reaches 30 weeks, you can go on maternity leave. In a consultation where a woman is being observed, the gynecologist issues a sick leave (certificate of incapacity for work), which indicates the duration of pregnancy and the period of pregnancy. You provide a sick leave certificate and a certificate stating that you registered on time (up to 12 weeks), and a birth certificate for your enterprise. Most women now use their annual leave before maternity leave. This means that you can go on maternity leave even at the 26th week of your term, if the duration of your leave at your place of work is 4 weeks.
The total number of days of maternity leave directly depends on whether you are carrying one baby or two. A normal singleton pregnancy requires 70 calendar days of prenatal leave. Multiple pregnancy this period is extended to 84 days. In a situation where a pregnant woman lives in a contaminated area, the duration of prenatal leave will be 90 calendar days. In numbers it sounds like this. The expected date of birth of Svetlana Ivanova is September 1, 2014. Her pregnancy is singleton. This means that on maternity leave expectant mother can go from June 22, 2014. The expected date of birth of Ekaterina Strelnikova is August 10 for a twin pregnancy. Ms. Strelnikova can go on maternity leave on May 19.
Especially for Elena TOLOCHIK
Since January 1, 2014, all types of social benefits. The magnification factor was 1.05. Simply put, child benefits and all kinds of social benefits were increased by the government of the country by only 5.0%.
Based on this size child benefits in 2014 amounted to:
- one-time benefit for the birth of a child - RUB 13,741 99 kopecks(in 2013 - 13,087 rubles 61 kopecks). For working women, benefits are paid by the employer at the expense of the Social Insurance Fund. Non-working mothers apply for benefits at the MFC or social security authorities with money transferred to their personal account.
— a one-time benefit for women registered at the antenatal clinic in early dates pregnancy up to 12 weeks – 515 rub. 33 kopecks. (in 2013, 490 rubles 79 kopecks). The payment is made together with maternity benefits.
- payment when transferring a child to a family for upbringing (paid in a lump sum) - RUB 13,741 99 kopecks(in 2013 - 13,087 rubles 61 kopecks)
- benefits for the pregnant wife of a serviceman who is undergoing military service upon conscription (paid as a lump sum) - RUB 21,761 25 kopecks. (in 2013 - 20,725 rubles 60 kopecks)
for the first child until he reaches the age of one and a half years - 2576 rub. 63 kop.. (in 2013 - 2453 rubles 93 kopecks). This type of benefit is paid at the expense of the Social Insurance Fund within the time limits established for the payment of wages (other payments, rewards) and the issuance of monetary allowances.
— minimum size monthly care allowance for the second child or subsequent children under 1.5 years of age - 5153 rub. 24 kopecks(in 2013 4907 rubles 85 kopecks).
— monthly allowance for the child of a serviceman undergoing military service upon conscription - RUB 9,326.52(in 2013 8,882 rubles 40 kopecks).
— maximum benefit for a woman to care for a child up to 1.5 years old (according to calculations based on 40% of average earnings) RUB 17,990 11 kopecks(in the previous year, the benefit was 16,241 rubles. 10 kopecks.) The benefit is transferred by the employer on payday.
The algorithm for calculating maternity leave in 2014 is as follows:
1. Add up all previous income maternity leave two years, including bonuses and vacation pay. If during this period the woman went on sick leave, then the amounts to pay for them should be deducted from the calculation.
2. We take amounts that do not exceed the maximum allowable limit for certain years. In our case, for 2012 and 2013.
3. Add these amounts and divide by 731 days. If during this period the woman had sick leave, then the number of days of all sick leave issued in billing period, should be subtracted from 731.
4. We multiply the average daily earnings by the number of calendar days of sick leave for pregnancy and childbirth (from 140 to 194 days).
Maternity benefit (M&B) in 2014
- minimum amount of maternity benefit (B&R benefit) - RUB 25,564(in 2013 - 22,389 rubles 21 kopecks)
— the maximum amount of maternity benefits in 2014 will be - RUB 207,123 based on RUB 1,479. 45 kopecks per day x 140 days (in 2013 - 186,730 rubles 60 kopecks)
— the maximum amount of benefits to persons not subject to compulsory social insurance, incl. including military personnel will be 10,305 rubles(in 2013 - 9,815 rubles 71 kopecks)
How to calculate maternity benefits in 2014
Let's assume that the sick leave of a woman taking maternity leave is dated January 15, 2014. Settlement period in in this case are 2012 and 2013.
So, let’s say that a woman’s earnings in 2012 amounted to 544 thousand rubles, and in 2013 – 628 thousand rubles. These amounts exceed the maximum allowable amount for calculating benefits. When making calculations, you must remember the maximum “ceiling” of profitability that can be used when calculating: for 2012, average earnings should not exceed 512,000 rubles, and for 2013 – 568,000 rubles. During pregnancy, the woman spent 40 days on sick leave.
We begin to calculate the amount of average daily earnings: add 512 thousand rubles with 568 thousand rubles. We receive 1,080,000 rubles. From 731 working days we subtract 40 days of sick leave. We get 691. Then we divide the income for two calendar years by the number of working days. As a result, we get an average daily earnings of 1,562.95 rubles.
(512,000 rubles + 568,000 rubles): (731 days – 40 days) = 1,574.34 rubles.
As a result of calculations, this value turned out to be greater than the upper limit of 1,479.45 rubles. Therefore, for our further calculations we take the maximum allowable amount of 1,479.45 rubles. We multiply this value by 140 days of vacation and get the amount of maternity benefits, which in the case considered will be 207,123 rubles.
Benefit up to three years for the third child in 2014
Special benefit up to three years for the third and subsequent children born after January 1, 2013 in the Tambov region this year. The benefit is paid provided that the average per capita income of the family is lower than the current average per capita income of the population of the Tambov region. Simply put, to receive it, each family member should have no more than 18 thousand rubles.
Also, maternity and child care benefits are indexed by a factor of 1.05 in cases where a woman was fired due to the liquidation of the company or the termination of the entrepreneur’s activities. These benefits are paid by the social security authorities.
The amount of maternity capital in 2014
Size maternity capital in 2014 it was also indexed. Its amount increased by more than 20 thousand rubles and amounted to 429,400 rubles.
The size of regional maternity capital in the Tambov region did not change in 2014. As before, its size is 100 thousand rubles. You can use it if a third or subsequent child was born in your family after January 1, 2012.
