Minimum sick leave payment.

Maximum monthly child care benefit

RUB 21,554.82

RUB 21,554.82

Minimum amount of maternity benefit

28,555.4 rub. (at multiple pregnancy-39,569.62 rubles, complicated childbirth -31,818.87 rubles).

28,555.4 rub. (for multiple pregnancy - 39,569.62 rubles, complicated childbirth - 31,818.87 rubles).

Maximum amount of maternity benefit

RUB 248,164 (for multiple pregnancy - 343,884.4 rubles, complicated childbirth - 276,525.6 rubles).

Minimum average daily earnings for calculating benefits (based on the minimum wage)

Maximum average daily earnings for calculating benefits

Calculation period for calculating sick leave

Reimbursement of benefits from the Social Insurance Fund in 2016 (benefits from the Social Insurance Fund in 2016)

Employers have the right to reimburse all types of benefits from the Social Insurance Fund. Exception: amount sick leave benefit, which is accrued to the employee for the first three days of incapacity, provided that the employee himself fell ill, and not a member of his family (child).

The fact is that temporary disability benefits, depending on the reason for issuance sick leave pay:

• either partly at the expense of the organization, and partly at the expense of the FSS of Russia;
• or only at the expense of the Russian Social Insurance Fund.

From the first day, the benefit is reimbursed by the FSS of Russia if a certificate of incapacity for work is issued, for example, in connection with caring for a sick family member (including a child) or in connection with an industrial accident or occupational disease. If the employee himself falls ill and the disability is not related to any work injury or occupational disease, then the temporary disability benefit for the first three days of the employee’s illness is paid by the organization at its own expense. From the fourth day of illness, the amount of the organization’s benefit is reimbursed by the FSS of Russia (subclause 1, clause 2, article 3 Federal Law dated December 29, 2006 No. 255-FZ, hereinafter referred to as Law No. 255-FZ).

How much do employers pay benefits for the birth of a child in 2016 (one-time benefit in 2016)

There are two types of benefits related to the birth of a child, which are paid by the employer, and then the amount of these benefits is reimbursed from the Social Insurance Fund. The first is a one-time benefit for women registered with medical organizations in the early stages of pregnancy. See the table for its size in 2016. The second is a one-time benefit for the birth of a child. Its size is also indicated in our table. The government has indexed these sizes since January 1, 2016.

Documents for assigning benefits to the Social Insurance Fund

When do you need to pay Social Security benefits in 2016 (payment of benefits)

The FSS benefit must be assigned in 2016 within 10 calendar days after the employee has submitted the documents serving as the basis for calculating the benefit. Benefits are paid on the day closest to the date of payment of wages after the benefits are assigned.

In this case, the lump sum benefit for the birth of a child must be paid within the same 10 days that are provided for calculating the benefit. The same applies to lump sum benefit women who registered with medical institutions in the early stages of pregnancy, if the certificate of registration in the early stages of pregnancy is submitted later sick leave(clause 1 of article 15 of Law No. 255-FZ, clauses 24 and 30 of Order No. 1012n).

How much do employers pay Social Security benefits for children under 1.5 years of age in 2016?

The childcare benefit for a child up to one and a half years old is calculated as follows (clause 1, article 11.2 and clause 5.1, article 14 of Law No. 255-FZ):

Maximum average daily earnings, based on which they are calculated child benefit in 2016, equal to 1,772.60 rubles. [(RUB 670,000 + RUB 624,000) : 730 days]. This means the maximum monthly allowance per child in the Social Insurance Fund up to 1.5 years old in 2016 is 21,554.82 rubles.

Days excluded from the calculation period when calculating maternity and child benefits to the Social Insurance Fund in 2016 (clause 3.1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ)

Next, the actual calculated average daily earnings are compared with the minimum. It is determined based on the minimum wage in the manner prescribed in paragraph 15(3) of the Regulations approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375.

The minimum average daily earnings for calculating child benefits in 2016 is (minimum wage × 24 months: 730 days). After comparing the actual average daily earnings and the minimum amount, the larger amount is assigned to payment.

Please note that child benefits are not subject to personal income tax and insurance contributions (clause 1 of article 217 of the Tax Code of the Russian Federation and subclause 1 of clause 1 of article 9 of the Federal Law of July 24, 2009 No. 212-FZ and subclause 1 of clause 1 of article 20.1 Federal Law dated July 24, 1998 No. 125-FZ).

Example 1. Calculation of benefits for child care up to 1.5 years in 2016

E.A. Panteleeva has been working at Fitness Class LLC as an instructor since 2012. From June 1, 2016, she goes on maternity leave for up to one and a half years, about which she wrote a corresponding statement. This is Panteleeva’s first child.

The calculation period for calculating benefits is two calendar years: 2014 and 2015.

In 2014, Panteleeva was sick for 21 calendar days, and in 2015 she was on sick leave for 5 days. There are no other grounds for excluding days from the billing period.

For 2014, Panteleeva’s salary amounted to 450,000 rubles, and for 2015 - 538,000 rubles. Receipts for 2014-2015 did not exceed the limit values, therefore, when calculating benefits, they will be taken into account in full.

Considering that in 2014-2015 Panteleeva was on sick leave for 21 and 5 days, the duration of the billing period will be 704 calendar days (730 - 26).

The average daily earnings of a female worker is 1,403.4 rubles. [(RUB 450,000 + RUB 538,000) : 704 days].

This value does not exceed the established maximum average daily earnings (RUB 1,403.4).< 1 772,60 руб.). Поэтому детское пособие будет рассчитано исходя из фактически начисленного среднего заработка сотрудницы.

Now let's calculate the monthly child care allowance. It will be 17,065 rubles. (RUB 1,403.4 x 30.4 days x 40%). The calculated benefit amount is greater than the established minimum wage. So, E.A. Panteleeva will receive a monthly allowance for child care up to one and a half years old in the amount of 17,065 rubles.

How to calculate child care benefits for less than a month

Let's say maternity leave employee’s salary ended in the middle of the month, then the benefit for a child under 1.5 years old in 2016 must be determined for less than a full month. In this case, the benefit is calculated in proportion to calendar days (including weekends and holidays).

Then the calculation of benefits is done according to the formula (clause 47 of the Procedure, No. 1012n):

Example 2. Calculation of child care benefits for children up to 1.5 years old, if parental leave began in the middle of the month

Let's use the conditions from example 1, changing them slightly. Let’s assume that Panteleeva, an employee of Fitness Class LLC, went on maternity leave for a child of up to one and a half years from June 11, 2016.

The amount of benefit for a full month, which was calculated by Panteleeva, amounted to 17,065 rubles. There are 30 calendar days in June, of which only 20 days are vacation days.

Thus, for June 2016, Panteleeva is entitled to a benefit in the amount of 11,376.6 rubles. (RUB 17,065: 30 days × 20 days)

How the amount of sick leave benefits depends on the employee’s insurance record

Calculation of sick leave in 2016: rules

When calculating sick leave benefits in 2016, you need to pay attention to the new maximum average daily earnings. But first, let us recall the formula by which the average daily earnings are determined (clause 1, article 14 of Law No. 255-FZ and clause 15(1) of Regulation No. 375):

Please note: the number 730 here is not subject to any adjustment. This is a fixed value, and it does not depend on whether it falls within the billing period leap year or not. Thus, the maximum average daily earnings, on the basis of which sick leave is calculated in 2016, is 1,772.6 rubles.[(RUB 624,000 + RUB 670,000) : 730 days]. Let us remind you that the same maximum applies to maternity and child benefits. Compare the average daily earnings that you actually calculated with the minimum. It is determined based on the minimum wage (6204 in 2016) in the manner prescribed in paragraph 15(3) of Regulation No. 375. The minimum average daily earnings for accrual of sick leave benefits in 2016 is 203.97 rubles.(RUB 6,204 × 24 months: 730 days). Comparing the actual average daily earnings and the minimum amount, assign the larger amount for payment. Once the average daily earnings are established, determine the amount of the benefit itself. Do not forget that it also depends on the employee’s insurance experience (Article 7 of Law No. 255-FZ).

The formula for calculating sick leave in 2016 will be as follows:

The maternity benefit in 2016 is calculated taking into account the new maximum amounts. The calculation of maternity benefits in 2016 is based on the employee’s income for 2014 and 2015. In the article we will also tell you who is entitled to maternity benefits in 2016.

The procedure for calculating maternity benefits in 2016 is established by Federal Law No. 255-FZ dated December 29, 2006. In 2016, the same procedure applies. However, some indicators that are involved in the calculation have changed maternity benefit in 2016.

Who is paid maternity benefits in 2016

One of the documents required to assign maternity benefits is a certificate of incapacity for work.

The doctor writes out a certificate of incapacity for work for pregnancy and childbirth:

• at 30 weeks of pregnancy for 140 calendar days - with a singleton pregnancy;
• at 28 weeks of pregnancy for 194 calendar days - in case of multiple pregnancy.

Calculation of maternity benefits in 2016

The algorithm for calculating maternity benefits in 2016 is as follows.

Step 1. We determine the years of the billing period and the amount of payments taken into account (Parts 1, 2 and 3.2 of Article 14 of Law No. 255-FZ). In 2016, the calculation period includes 2014 and 2015.

Step 2. We calculate the number of calendar days taken into account in billing period— subtract the excluded days from the total number of calendar days in the billing period.

Step 3. We calculate the average daily earnings - divide the amount of payments taken into account (step 1 indicator) by the number of calendar days taken into account (step 2 indicator).

Step 4. We calculate the maximum amount of average daily earnings - divide the sum of the maximum values ​​of the base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation for each year of the billing period by 730.

Step 5. We compare the average daily earnings (step 3 indicator) with the maximum average daily earnings (step 4 indicator) and select the lower value.

Step 6. We determine the amount of the daily allowance - multiply the average daily earnings (step 5 indicator) by 100%.

Step 7. We calculate the amount of maternity benefits - we multiply the amount of the daily benefit by the number of calendar days falling during the period of maternity leave.

An example of calculating maternity benefits in 2016

The employee goes on maternity leave in February 2016. It did not replace the years of the billing period.

The amount of payments accrued to the employee in the billing period was:

• for 2014 - 570,000 rubles;
• for 2015 - 630,000 rubles.

During the billing period, the employee took sick leave several times. The total number of calendar days of her temporary disability was 131. The employee also went on vacation twice - for a total of 56 calendar days.

We will use an algorithm to calculate benefits.

Step 1. In our case, the calculation period is 2014 and 2015. The amount of payments taken into account was RUB 1,200,000. (570,000 rub. + 630,000 rub.).

Step 2. Let's determine the number of calendar days taken into account. It is equal to 600 calendars. days (365 calendar days (for 2014) + 365 calendar days (for 2015) - 131 calendar days (temporary disability)). We do not exclude the number of days of the next paid vacation.

Step 3. Let's calculate the average daily earnings. It will be 2000 rubles. (RUB 1,200,000: 600 calendar days).

Step 4. Let's calculate the maximum amount of average daily earnings. It is equal to 1,772.6 rubles. [(RUB 670,000 + RUB 624,000) : 730].

Step 5. Let's compare the two quantities. The maximum amount of daily earnings turned out to be less than the amount of actual daily earnings (1,772.6 rubles.< 2000 руб.). В соответствии с новой редакцией части 3.3 статьи 14 Закона № 255-ФЗ дальнейший расчет производим исходя из суммы 1 772,6 руб.

Step 6. The daily allowance is 1,772.6 rubles. (RUB 1,772.6 × 100%).

Step 7. Let's determine the total amount of maternity benefits. It will be equal to 248,164 rubles. (RUB 1,772.6 × 140 calendar days).

How to pay funeral benefits in 2016

The employer pays funeral benefits at the expense of the Social Insurance Fund only (Article 10 of the Federal Law of January 12, 1996 No. 8-FZ):

• to your employee (working under an employment contract)
• in the event of the death of a minor family member.

In other cases, individuals apply for funeral benefits to their Social Security Fund at their place of residence.

To receive benefits, the employee must provide:

1) an application in any form for payment of benefits;

2) the original death certificate issued by the civil registry office (clause 84 of the Methodological Instructions, approved by the FSS Resolution No. 81 dated 04/07/2008);

3) documents confirming payment for burial services included in the guaranteed list (clause 5 of Article 9, clause 1 of Article 10 of Law No. 8-FZ). For example, CCP or BSO checks issued by the funeral service that provided these services.

An external part-time worker is paid a funeral benefit only if it was not paid at the main place of work of the part-time worker (Article 287 of the Labor Code of the Russian Federation, Article 2 of Law No. 255-FZ, Clause 2 of Article 10 of Law No. 8-FZ).

The funeral benefit at the expense of the Social Insurance Fund is paid in the lesser of the following amounts (Clause 1, Article 10 of Law No. 8-FZ):

• the actual cost of funeral services from the guaranteed list;
• the maximum benefit amount established as of January 1 of the year in which the burial took place.

The maximum benefit amount is indexed annually. In 2016 it is 5277.27 rubles. This amount can be adjusted by decree of the Government of the Russian Federation.

In districts and localities where regional coefficients are established, the maximum benefit amount must be increased by the corresponding coefficient.

The benefit must be paid on the day when the person who applied for it has submitted all the documents necessary to receive it (Clause 2, Article 10 of Law No. 8-FZ).

The benefit is not paid if the application for its payment is submitted after six months from the date of death.

Funeral benefit, which is paid at the expense of the Social Insurance Fund (Clause 3, Article 10 of Law No. 8-FZ)

Not subject to personal income tax and insurance contributions paid to the Pension Fund, FFOMS and Social Insurance Fund (including for accident insurance) (clause 1 of article 217 of the Tax Code of the Russian Federation, clause 1 of part 1 of article 9 of Law No. 212-FZ, subp. 1 clause 1 article 20.2 of Law No. 125-FZ). In addition, it is not included in expenses under the simplified tax system.

By date of certificate

Olga

September 14, 2016 at 1:21 pm

Maternity benefits are calculated for 2014 and 2015. And if I didn’t work in 2014, how will my maternity benefits be calculated?