Calculation of maternity benefits in 2020 and 2021 using an online calculator

We have already talked in detail about the duration of maternity leave (officially - maternity leave), obtaining sick leave, exchange cards and birth certificates. And we got directly to the processing of cash payments due to a pregnant woman in Russia. We found a detailed calculation of maternity benefits for those going on maternity leave in 2017 in the book “Complete Order for Expectant Mothers.”

How is maternity benefit paid?

Maternity benefits are also called maternity benefits.
This is a type of insurance under OSS (compulsory insurance coverage) for women during pregnancy and childbirth. These payments are regulated by Federal Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children.” Calculation of benefits is intended for those categories of citizens who are entitled to maternity benefits. These are working women, unemployed women, those who are studying full-time, women military personnel under contract, women who have adopted a child.

In 2021, maternity benefits are payable while a woman is on maternity leave. As soon as a woman returns to work from such leave, the payment of benefits stops, since the law does not provide for the payment of both wages and maternity benefits at the same time.

Payment of benefits occurs at the place of work of the woman or her other official employment (service, study). In case of unemployed status, the benefit is transferred by the social protection body.

The procedure for calculating maternity benefits in 2017 manually

The above-mentioned law in Article 8 states that if a woman works, the maternity benefit will correspond to her average earnings.

Until 2013, women could choose the procedure for calculating maternity benefits. Since 2013, there has been one procedure for calculating maternity benefits.

Maternity benefits are now calculated in a uniform manner - the basis for this calculation is the average salary. But the insurance period is not used in this calculation.

The calculation is made for categories of working women and military personnel, but for female students the amount of payments is equal to a fixed amount, subject to annual indexation.

The calculation scheme for maternity benefits in 2021 is as follows:

All income from labor activity for the last two calendar years that preceded the year of maternity leave is taken into account and divided by the number of days in this period and multiplied by the number of days on maternity leave.

The calculation of maternity benefits in 2021 has its own nuances and features.

First, the average earnings for each of the two calendar years should not exceed a certain maximum. This maximum is established by law. This is the maximum value of the base for calculating insurance contributions to the Social Insurance Fund for the corresponding year. For example, in 2016 its value was equal to 718,000 rubles. That is, when calculating for each year, you need to use the amount that is smaller.

Secondly, the amount of average daily earnings (that is, the quotient of income for two years divided by the number of days) now has a limit. The permissible maximum is determined as follows: take the maximum bases for calculating contributions to the Social Insurance Fund for the two years preceding the decree, add them up and divide the resulting amount by 731.

Thirdly, from the total number of calendar days in a two-year period the following should be excluded:

Periods of temporary disability, maternity leave, parental leave

The period of release of an employee from work with full or partial retention of wages, if insurance premiums were NOT charged on the retained wages for this period

Fourthly, if during the two years preceding the maternity leave the employee took maternity or child care leave, then these periods are excluded from the calculations. However, in this case, the woman is given the right to replace such years with the previous two years in order to increase the amount of maternity payments.

Some formalities

Before going on vacation, immediately after it, or after 3 years have passed since the birth of the child, the employee has the right to go on annual paid leave if she wishes, and her work experience does not affect the situation (Article 260 of the Labor Code of the Russian Federation). Some women take such leave after the paid 140 days have passed because they receive a little more money than child care benefits, thereby stabilizing their financial situation a little.

A pregnant woman or a woman caring for a child under 3 years of age cannot be fired. Based on Art. 261 of the Labor Code of the Russian Federation, dismissal is possible only in the case of a fixed-term employment contract with a pregnant woman, but with its extension until the moment of childbirth or on her initiative at any time. If termination of the employment contract does occur, the woman is entitled to calculated compensation. She has the right to receive money for the next vacation of the previous period.

Maternity payments are due to every officially employed woman who is going to become a mother. They amount to 100% of her average earnings for the previous 2 years. The manager must pay her benefits, but not from his own pocket, but from the Social Insurance Fund. Any delay in payments is “punishable” by law, so you should be careful in fulfilling your duties.

How to calculate benefits without using an online calculator?

The amount of the benefit is calculated using a formula based on the certificate of incapacity for work during pregnancy and childbirth. If a woman works part-time for at least two years, the benefit for each job is calculated separately and independently of each other.

And so, the formula for calculating maternity benefits is as follows:

P = SDZ × T,

Where:

SDZ - average daily earnings for the billing period (calculated using an additional formula);

T - the number of days of maternity leave (taken from sick leave provided at the destination of the payment - i.e. to the employer).

To calculate benefits, it is important to correctly determine the average daily earnings (ADW). It is equal to: SDZ = SZ / Dn,

Where:

SZ - total earnings for the entire billing period, when calculated in 2021 - the average salary for 2015 and 2021, with which the employer paid insurance premiums (i.e. the entire “white” salary, which is taken by the employer from form 2-NDFL );

Day —number of calendar days in the billing period.

The billing period is always taken to be two full calendar years preceding the start of maternity leave.

Its duration Day = 730 days in the general case and 731 days if one of the calculation years is a leap year.

From this value, if necessary, you need to subtract the number of days on sick leave and on previous maternity leave during the specified years, if they occurred (the so-called “exception periods”).

During this period, the total income of the SZ .

As we have already said, the amount of maternity benefits does not depend on the employee’s length of insurance if her work experience exceeds six months. If the insurance period is less than 6 months, then maternity benefits are accrued in the amount of 100% of the average salary (based on the minimum wage).

Average salary for calculating maternity benefits

When calculating average earnings, the total amount of income of the SZ for the billing period is taken into account, as well as the number of days in this period. The concept of income includes all types of earnings from which insurance contributions to the Social Insurance Fund (SIF) were paid. Among them:

salary;
vacation pay;
any bonuses;
travel allowances;
royalties for patents, literary works;
compensation for unused vacation;
other income.

The calculation period Day is generally equal to the calendar number of days in two years (730, 731 or 732), and holidays and non-working days are not deducted. However, this period may be reduced.

Periods of time during which social security contributions were not transferred are not taken into account:

days on sick leave;
periods of maternity leave;
other periods of time during which the woman did not work, partially or fully received a salary, but social security contributions were not transferred.

Periods when a woman was granted leave without pay are not excluded from the calculation period for calculating average earnings.

Deadlines for transferring maternity payments

In this matter, the law does not allow duality and discrepancies. The timing of maternity pay is clearly regulated:

Payment for maternity leave at the place of work is carried out within 10 days from the date of submission of all documents;
Fund payments are made on certain days of the month following the date of submission of documents;
You can apply for funds within 6 months after the end of your vacation.

If documents are submitted after the specified deadline, the employer and the Social Insurance Fund have the right to reject the application.

Maximum and minimum maternity benefits

A working woman does not have the right to receive an amount greater or less than that established by law. Even with a very small salary, the employer’s accounting department will not be able to accrue to a woman an amount less than the minimum wage (minimum wage) per month of maternity leave.

This amount is calculated for each month of maternity leave.

In this case, regional coefficients are taken into account.

For example, based on the minimum wage equal to 7,500 rubles, for 140 maternity days the amount of minimum maternity payments will be 34,520 rubles 55 kopecks.

The base for calculating insurance contributions to the Social Insurance Fund has been determined, which is the amount of total earnings established at the legislative level for each of the accounting years. And if a woman’s annual earnings exceed this amount, then the calculation of maternity benefits does not take the amount actually earned, but the amount of the insurance base.

So, when calculating the amount of payment for sick leave for pregnancy and childbirth for 140 days on sick leave, it is: 140 days × (624,000 rubles + 711,000 rubles) / 730 days = 256,027.40 rubles.

What does the amount of maternity leave depend on?

For working citizens, the amount of payment directly depends on length of service. If he

less than six months, the benefit is equal to the minimum wage, if more, then the amount of payment depends on:
earnings must include all payments subject to contributions to the Federal Social Insurance Fund of Russia;
from the number of days of the billing period equal to 730 days minus the following periods: being on sick leave;
leaves: for child care, pregnancy and childbirth;
removal from work while maintaining earnings that are not subject to FSS contributions.
For unemployed citizens, individual entrepreneurs and those who have worked for less than six months or have a low salary, the basic amount of the monthly benefit is 3077.32 rubles for the first child; 6154.64 for the second and subsequent children. But it is subject to adjustment:
by the regional coefficient applied to regions of the Far North and territories with special climatic conditions.
For students, the benefit is equal to the amount of the scholarship established by the educational institution, but not lower than the minimum allowable amount.
An individual entrepreneur has the right to count on receiving maternity benefits only if he has made voluntary contributions to the Social Insurance Fund in full during the year preceding the year of maternity leave. Salaries for previous years, when an individual entrepreneur worked for an employer, are not taken into account when calculating benefits.

Military and office women receive maternity benefits depending on the amount of their salary. It includes all monthly additional payments assigned to the woman on the date of her leave.

Paying sick leave after dismissal is the legal right of every officially employed citizen. The employer has the right to make various deductions from wages. Read more about the types and order in this article.

When is piecework most often used? Find out about it here.

Calculation of child care benefits up to 1.5 years in 2021

It is important to observe the following rule: when calculating benefits, one should proceed from the average daily earnings of a woman and the amount of this benefit should not be less than the minimum value established by law.

To calculate the monthly benefit you need to use the following formula:

From the total number of calendar days, calendar days are removed that fall on: sick leave, maternity leave and parental leave, all leaves with pay, when insurance premiums were not charged on it.

When a woman’s average salary for each full month of the billing period is less than the minimum wage, the following formula should be used to calculate benefits:

Terms of "maternity leave"

“Maternity leave,” also known as maternity leave, is available to employed women who are issued sick leave at the 30th week of pregnancy. The period of maternity leave is set depending on the probable date of birth of the child and can be equal to:

140 days, if pregnancy is progressing normally;
156 days in case of complications;
194 days when a woman is pregnant with two or more children.

Adoptive parents can also go on maternity leave:

from the moment of adoption until the end of the 70th day after the birth of the adopted child;
from the moment of adoption until the end of the 110th day after the birth of adopted children (two or more).

To receive maternity benefits, a woman must contact her employer before the end of the sixth month after maternity leave. Maternity benefits are paid in total for the entire vacation period.

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What is the minimum child care benefit in 2017?

The minimum amount of support for child care up to 1.5 years in 2017 is:

For the care of which child is the benefit paid?	In January 2021	From February 2021
First child	2908.62 rub.	RUB 3,065.69
Second and subsequent children	5817.24 rub.	6131.37 rub.

One-time payment upon birth of a child

Both young parents and adoptive parents receive a one-time payment upon the birth of a child.

For 2021, a lump sum payment is planned in the following amount: (click to expand)

17,370.00 rubles – employed, unemployed and students.
24,500.00 rubles – for women married to conscripts;
15,500.00 rubles – to adoptive parents of one child;
128,930.00 rubles – for those who adopted a child with a disability, two children or children over 7 years old.

How to use an online calculator?

On the Internet you can find several types of online calculators to automate the calculation of maternity benefits.

In general, the operating principles of these automated systems are similar. And in order to calculate the allowance, you will need to enter the necessary initial data into the system in several steps:

Step 1 - Specify the duration of the maternity leave (by default 140, if a different duration - enter your data, for example, 156 or 194);

Step 2 - Indicate the number of days falling on periods not taken into account (sick leave, maternity leave, leave for a child up to 1.5 and up to 3 years, if these periods fall within the billing years);

Step 3 - Enter your total earnings for each billing year (not taking into account those payments for which the employer did not pay insurance contributions, for example, social benefits). Important: it is necessary to include income from all employers if there are certificates of income from them. The amount cannot exceed 718,000 rubles for 2021.

After entering the specified initial data, the calculator carries out an online calculation of maternity benefits.