What is the child care benefit in 2021 and calculation examples?

During maternity leave and subsequently to care for a child when he reaches the age of one and a half years, his mother is entitled to financial assistance in the form of social benefits. The monthly child benefit in 2021 can be ranked based on the fact whether the woman worked before pregnancy or not and whether funds were deposited into her Russian bank account. So, after the birth of a baby, his mother receives two types of monthly child benefits:

  • Child care allowance;
  • Child benefit.

Depending on whether the mother worked before pregnancy or not, the body paying the benefit and its amount differ.

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Who can count on child care benefits?

Child care benefits are assigned and paid in accordance with Federal Law No. 81-FZ dated May 19, 1995 “On state benefits for citizens with children”:

  • citizens of the Russian Federation;
  • foreign citizens permanently residing in the Russian Federation;
  • foreigners temporarily residing in the territory of the Russian Federation and subject to compulsory social insurance in case of temporary disability and maternity.

The following have the right to a monthly allowance for child care up to 1.5 years:

  • mothers, fathers, guardians (including full-time students);
  • mothers are contract military personnel;
  • relatives who actually care for the child - subject to mandatory payment of insurance contributions to the Social Insurance Fund;
  • mothers dismissed due to the liquidation of the organization during pregnancy or maternity leave;
  • other relatives of the child - if they were fired due to the liquidation of the organization during parental leave;
  • relatives caring for the child who are not insured by the Social Insurance Fund - if the child’s parents have died or have been deprived of parental rights in relation to him.

Benefit for a child under 1.5 years of age is not provided if:

  • the child is fully supported by the state;
  • the applicant is deprived of parental rights to this child.

Besides:

  • in the case of the birth of 2 or more children, the benefit is assigned for each child;
  • are not paid for a stillborn child ;
  • if a woman has 2 types of leave at the same time - for child care and for pregnancy and childbirth - she will not be able to combine them; she must choose one of these payments;
  • If a woman is officially employed, a care allowance is assigned to her at the end of her maternity leave. If she does not work, then child benefits are due from birth ;
  • If a woman is registered with an employment center, she needs to refuse unemployment benefits in order to receive child care benefits.

Does the amount depend on your region of residence?

The amount of the new child support benefit from 2021 depends on the region where the family lives. The average Russian required level of income to provide for children in 2021 is 11,004 rubles. In individual areas the amount differs greatly:

  • In Moscow it is 15,225 rubles.
  • The highest cost of living for residents of the northern regions is in the Kamchatka Territory (22,101 rubles), the Nenets Autonomous Okrug (20,584 rubles), and the Chukotka Autonomous Okrug (22,787 rubles).
  • The lowest children's living wage is in the Belgorod region (9114 rubles).

When paying, the address where the family actually lives is taken into account, even if it does not correspond to the place of permanent registration.

Calculation of child care benefits

Child care payments are calculated based on average daily earnings for the 2 previous calendar years.

That is, in 2021, benefits are calculated based on data on the employee’s salary in 2018 and 2019 . Although a maternity leaver can also choose other years for calculating payments - if, for example, in the previous 2 years she was on maternity leave to care for an older child. In this case, she must write a corresponding statement.

Child care benefits are assigned in the amount of 40% of average earnings, taking into account the minimum and maximum amount of benefits established by current legislation.

To calculate average daily earnings, use the following algorithm:

  1. We determine the amount of wages accrued to the employee for the 2 calendar years preceding the calculation.
  2. We calculate the number of days in the billing period. In general, the number of days is taken to be 730 days. However, from this indicator it is necessary to subtract periods of sick leave (including sick leave for pregnancy and childbirth), maternity leave, and exemptions from work (if the employee’s average earnings were maintained and the employer did not pay his contributions to the Social Insurance Fund).
  3. We divide the amount of accrued wages by the number of days in the billing period.

Thus, we calculate the average daily earnings using the formula:

Average daily earnings = SZ / (730 – Di)

Where:

  • SZ – the amount of the employee’s salary for the billing period;
  • Di – the number of days excluded from the billing period.

The maximum allowable average daily earnings for calculating benefits in 2021 is RUB 2,301.37. in a day. The minimum average daily earnings in 2021 is 398.79 rubles. in a day.

After calculating the average daily earnings, you can proceed to calculating the amount of the employee's benefit. For this purpose in Art. 14 of the Federal Law of December 29, 2006 No. 255-FZ provides the following formula:

Amount of child care benefit up to 1.5 years = SrZ × 30,4 × 40%

Where:

  • SrZ - average daily earnings;
  • 30.4 is the average number of days per month established for child benefits.

The amount of benefit received must be compared with the minimum and maximum amounts established by law for this payment .

Individual entrepreneurs and persons engaged in private practice are entitled to allowance for a child up to one and a half years old in the amount of the established minimum . Currently, the amount of care benefits for this category of persons does not depend on the voluntary payment of contributions to the Social Insurance Fund.

The calculation of benefits for caring for a second child is no different from the calculation of benefits for the firstborn. Although previously different minimum benefit amounts were established depending on the birth order of children. We'll talk about this below.

What awaits in 2021

From the beginning of 2021, recipients of child benefits will face new conditions:

  1. From January 2021, parents will begin to receive benefits for children born into families after 01/01/2018. The calculation of the size will be based on the data that the average family income does not exceed double the subsistence level established in the region. The cost of living for the second quarter of 2021 is taken into account. This year, child benefits are calculated at 1.5 times the minimum.
  2. The President established that starting from 2021, benefits will be paid for child care up to 36 months. Only in this case, parents are required to annually confirm the total family income.

A one-time allowance for the first child is paid by the social security authority, and for the second - by the Pension Fund of Russia.

about the author

Klavdiya Treskova - higher education with qualification “Economist”, with specializations “Economics and Management” and “Computer Technologies” at PSU. She worked in a bank in positions from operator to acting. Head of the Department for servicing private and corporate clients. Every year she successfully passed certifications, education and training in banking services. Total work experience in the bank is more than 15 years. [email protected]

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Minimum and maximum amount of benefits for child care up to 1.5 years

From June 1, 2021, there was an increase in childcare benefits for children under 1.5 years of age. These benefits in the Russian Federation are usually indexed at the beginning of the year, which was done in 2021. But due to the coronavirus pandemic, various social benefits have been increased. Thus, on July 8, 2021, Law No. 166-FZ was signed, which established the increase in minimum child care benefits retroactively - from June 1, 2020 .

The innovation concerns, first of all, non-working mothers - who receive not 40% of their earnings, but a minimum amount of benefits.

Let us reflect in the table the change in the amount of child care benefits from June 1, 2021 for:

  • non-working mothers (fathers, guardians, and other relatives caring for a child under 1.5 years old);
  • mothers who were fired during pregnancy or who ceased entrepreneurial activity or private professional practice during this period.

This change also affected the amount of payments to working mothers and other family members who actually care for the child - who receive 40% of the average earnings based on the previous 2 years. For this category, we will also reflect changes in the amount of benefits for child care up to 1.5 years in the table.

As can be seen from the table below:

  • before May 31, 2020 – the child being cared for was born first or second/subsequently ;
  • from June 1, 2020 – regardless of the order of birth of the baby, the minimum amount of child care benefit for a child up to 1.5 years old is 6,752 rubles. , and the maximum is 13,504 rubles.

Thus, regardless of the birth order of the child being cared for:

  • the minimum amount of this payment is RUB 6,752.00. ;
  • the maximum remained the same – RUB 27,984.66.

In the Russian Federation, these amounts must be indexed annually based on the forecast level of inflation.

EXAMPLE OF CALCULATION OF CHILD CARE BENEFITS UP TO 1.5 YEARS OLD

Accountant of Aktiv LLC Belaya M.V. is about to take leave to care for her first child. To calculate her benefits, we are interested in her income for 2021 and 2021.

For 2021, she received the following types of income:

  • salary – 300,000 rubles;
  • additional payment for overtime work – 20,000 rubles;
  • bonus at the end of the year - 40,000 rubles;
  • the amount of compensation for expenses for accounting courses is 25,000 rubles;
  • bonus in connection with the company’s birthday – 3,000 rubles.

In 2021, Belaya received the following types of income:

  • salary – 350,000 rubles;
  • temporary disability benefit for 86 days – 47,000 rubles;
  • additional payment for overtime work – 10,000 rubles;
  • bonus at the end of the year - 40,000 rubles;
  • bonus in connection with the company’s birthday – 3,000 rubles.

Let's calculate the amount of the employee's income for 2021 and 2021, which is taken into account when calculating benefits for a child under 1.5 years of age:

  • income for 2021 = 300,000 rubles. + 20,000 rub. + 40,000 rub. + 3000 rub. = 363,000 rub.
  • income for 2021 = 350,000 rubles. + 10,000 rub. + 40,000 rub. + 3000 rub. = 403,000 rub.

The amount of compensation for expenses for accounting courses and temporary disability benefits is not included in income.

From the calculation period we exclude 86 days of the employee being on sick leave in 2021.

The number of calendar days included in the calculation is 644 days (365 days + 365 days – 86 days).

Next, we calculate the average daily earnings for the benefit.

Average daily earnings = (RUB 363,000 + RUB 403,000) / 644 days. = 1189.44 rub. /day

This is less than the maximum average daily earnings (RUB 2,301.37) and more than the minimum (RUB 398.79).

Allowance for a full month of care leave – RUB 14,463.59. (1189.44 rubles/day × 30.4 days × 40%), which is more than the minimum child care benefit (6752 rubles).

Thus, accountant of Aktiv LLC Belaya M.V. will receive a childcare benefit for a child up to 1.5 years old in the amount of 14,463.59 rubles. per month.

For the poor

Low-income families at the regional level are entitled to additional benefits.

In the constituent entities, they are provided with subsidies for utility bills, reimbursement for the cost of children's food for children under three years of age, and are also provided with free vouchers to children's health camps.

Usually, applications for vouchers are formed in advance, for example, in Moscow, families must submit applications for vouchers in 2021 before December 10, 2021. This can be done through the Moscow Mayor's portal.

Calculation of child care benefits up to 1.5 years for less than a month

The procedure for calculating child care benefits for children under 1.5 years old for less than a full month is prescribed in Part 5.2 of Art. 14 of Federal Law No. 255-FZ.

To calculate you need:

  1. Determine the amount of child care benefits for a full calendar month.
  2. Divide the benefit amount for a calendar month by the number of days in the month.
  3. Multiply the resulting amount by the number of calendar days of parental leave per month.

In the form of a formula, the calculation of child care benefits for children up to 1.5 years for less than a full month can be presented as follows:

EXAMPLE

From the accountant of Aktiv LLC Belaya M.V. from our previous example, parental leave for a child up to 1.5 years old begins on July 24, 2020. There are 31 calendar days in July. Let's calculate the July child care benefit for her:

Benefit for July = 14,463.59 rubles. / 31 days × 8 days = 3732.54 rub.

Thus, Belaya M.V. when applying for care benefits, you will receive benefits for July 2021 in the amount of RUB 3,732.54.

Calculation of minimum benefits when caring for several children

Part 3 Art.
15 of Federal Law No. 81-FZ provides for an applicant caring for several children under the age of 1.5 years to sum up the maximum amount of care benefits. For example, in June 2021, when caring for 2 children, the minimum benefit amount is RUB 13,504.00. (RUB 6,752.00 × 2).

There is also a cap for officially employed applicants who care for multiple children. For this category, the summed care allowance for all children cannot exceed 100% of average earnings . But at the same time, the minimum benefit amount is again taken into account. You cannot pay less than this amount (justification - Part 2 of Article 11.2 of Law No. 255-FZ and Part 3 of Article 15 of Law No. 81-FZ).

EXAMPLE

The accountant of Horns and Hooves LLC sends his colleague, accountant V.V. Zadorozhnaya. on leave to care for 3 children. Based on average earnings, her allowance for one child was 7,000 rubles. This means that for three children the benefit amount should be 21,000 rubles (7,000 × 3). However, the average salary of Zadorozhnaya V.V. is 17,500 rubles.

The amount of the summed minimum benefit for three children from June 2020 is 20,256 rubles. (RUB 6,752.00 × 3).

We compare all the amounts received. The total amount of the calculated benefit (21,000 rubles), as well as the amount of the minimum benefit (20,256 rubles) is more than the average earnings (17,500 rubles). Therefore Zadorozhnaya V.V. will receive a benefit for caring for three children under 1.5 years old in the amount of 17,500 rubles.

Disabled children

Pensions for children with disabilities are indexed in the spring. Their sizes in 2021, as in 2021, will increase from April 1.

Until April 1, 2021, families with disabled children will receive pensions in the same amounts:

  • for disabled children and adults recognized as childhood disabilities of group 1 - 12,731 rubles.
  • for disabled people of group 2 - 10,609 rubles.
  • for disabled people of group 3 - 4,509 rubles.

Benefits and payments for disabled children

Regional coefficients when calculating care benefits

In accordance with Part 2 of Art. 15 of Law No. 81-FZ, if regional coefficients are applied to wages in a region or locality, they must be taken into account when calculating the maximum amount of child care benefits.

However, if the care allowance is calculated based on average earnings , then there is no need , since it has already been taken into account when calculating the employee’s wages (Article 5 of Law No. 81-FZ).

Documents for applying for child benefit

The benefit is assigned if a written application for its appointment is made no later than 6 months from the date the child reaches the age of 1.5 years.

Citizens subject to compulsory social insurance in the Social Insurance Fund must apply for benefits at their place of work (service) in case of taking parental leave to care for a child under 3 years of age.

It is important to understand here that care leave is given up to 3 years , and benefits are paid only until the child reaches the age of one and a half years .

Citizens who are not subject to compulsory social insurance (i.e., unemployed) apply for the assignment of this benefit to the social protection authorities at their place of residence.

When applying for benefits at your place of work, you need the following documents:

  • application for benefits - in free form;
  • birth (adoption) certificates for all the applicant’s children;
  • certificate of non-receipt of benefits by the second parent (issued at the place of work or at the social security department);
  • a certificate of the amount of salary for calculating benefits from the previous place of work (if you have been working for this employer for less than 2 years);
  • certificate of non-receipt of benefits at the second place of work (for part-time workers).

When applying for benefits to social security authorities, you may need the following documents:

  • parents' passports;
  • birth certificates of all children;
  • work record (certificate, diploma, military ID);
  • an extract from the work book about the last place of work (certified by a specialist upon presentation of the work book);
  • certificate of non-receipt of benefits and non-use of care leave by the second parent;
  • a document confirming the fact that the child lives together with one of the parents;
  • a certificate from the employment center about non-receipt of payments;
  • bank details addressed to the applicant - for transferring benefits;
  • an order for the appointment of parental leave at the place of former work and a certificate of payment and period of assignment of benefits (if the child’s mother was dismissed due to the liquidation of the organization during parental leave or while on sick leave for pregnancy and childbirth);
  • certificate of study and certificate of granting (non-granting) maternity leave at the place of study (if the applicant is a full-time student);
  • certificate of registration as an individual entrepreneur and a certificate from the Social Insurance Fund confirming the absence of registration with the Social Insurance Fund as an insurer and the non-receipt of the monthly benefit of the individual entrepreneur at the expense of compulsory insurance funds (individual entrepreneurs not registered with the Social Insurance Fund as an insurer);
  • other additional documents.

It is better to clarify the list of documents for social protection before applying directly, as it may differ.

Other support measures

Along with the payments considered, there are others, including those related to certain categories of families. For example, the pregnant wife of a conscript has the right to count on a one-time payment in the amount of 26,721.01 rubles. And a person who cares for a newborn child of such a serviceman can receive a monthly allowance in the amount of 11,451.86 rubles.

In addition, there are nuances of local legislation that may provide additional support for certain categories of families with children. They can be expressed both in payments and in the provision of certain benefits. For example, in Moscow, at the birth of a child, a one-time compensation is provided, and if the family is young, there is also an additional benefit. It is recommended to obtain detailed information about regional benefits and payments from the local social protection authority.

Benefit payment

Child care benefits are paid in full if the application is made no later than 6 months from the date the child reaches 1.5 years of age.

The decision on her appointment is made within 10 calendar days from the date of the applicant’s application. Payment of benefits goes to the recipient's account opened with a credit institution.

The employer must pay the benefit on the next payday . And social security makes the first payment of benefits no later than the 26th day of the month following the month of filing the application.

Results

Parental leave is given until the child reaches the age of three. At the same time, a monthly child care allowance is assigned and paid only up to the age of 1.5 years.

It is permissible to use parental leave in full or in part to divide into periods between the mother, (guardian) of the child and other relatives actually caring for him.

The amount of benefits for employed and unemployed citizens may differ significantly . However, there are legally established maximums and minimums, which are indexed annually.

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22.01.2021

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