Child care benefit up to 1.5 years in 2021: calculation and accrual in 1C

1C experts tell you how to calculate the monthly child care allowance in 2021 until the child reaches the age of 1.5 years and calculate it in “1C: Salary and Personnel Management 8” edition 3, taking into account the fact that from February 2021 social benefits , including child care benefits up to 1.5 years old, were indexed. From 06/01/2020, the minimum amount of such a monthly benefit has been increased and has become the same - 6,752 rubles, regardless of whether it is paid for the care of which child - the first or second and subsequent children.

One of the types of state benefits for citizens with children is a monthly child care allowance.

The right to a monthly child care allowance is given, in particular, to mothers or fathers, other relatives, guardians who are actually caring for the child, who are subject to compulsory social insurance and who are on parental leave. It should be taken into account that the right to a monthly child care allowance is retained even if the person on parental leave works part-time or at home, as well as in the case of continuing education. If a mother takes maternity leave while on maternity leave, she has the right to choose what benefit she will receive during the coincidental period of leave.

Monthly child care allowance is paid from the date of granting parental leave until the child reaches the age of 1.5 years.

The amount of the monthly child care benefit is determined by Article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Who is entitled to child care payments?

The following persons are entitled to monthly child care benefits:

• mothers, fathers and other relatives working under an employment contract;
• unemployed mothers, fathers and other relatives;
• full-time students;
• dismissed mothers, fathers and other persons during the liquidation of the enterprise;
• mothers and fathers serving under contract;
• mothers who adopted children under 3 months of age.

The amount of payments is established by Article 15 of Law No. 81-FZ of May 19, 1995 “On State Benefits for Citizens with Children” (hereinafter referred to as Law No. 81-FZ) and is:

• 40% of average earnings for working citizens;
• 40% of the minimum wage for working citizens if they have no income for the last 24 months or their average earnings are below the minimum wage;
• scholarship amount for students;
• a minimum fixed by law for the unemployed, dismissed persons and wives of conscripted military personnel.

Working persons apply to the employer for payment, and all others apply to the social security authorities.

Step-by-step instruction

To calculate the amount of monthly care allowance for up to 1.5 years, you must follow the following step-by-step instructions:

• Step 1. Determine the billing period.
• Step 2. Identify the presence of days excluded from it.
• Step 3. Calculate total earnings for the period.
• Step 4. Set the average daily earnings for the benefit.
• Step 5. Compare it with the minimum value.
• Step 6 . Compare with the maximum daily earnings.
• Step 7. If the daily income is greater than the minimum and less than the maximum, then the monthly payment is calculated. If it is less than the minimum, then 40% of the minimum wage is paid, if it is more than the maximum, the maximum permissible payment amount is assigned.

Calculation of benefits up to 1.5 years for unemployed people

Article 15 of Law No. 81-FZ establishes a single minimum amount of care allowance for the following categories of citizens:

• pregnant women dismissed during the liquidation of an enterprise;
• mothers, fathers, grandparents, and other relatives dismissed during the liquidation of the organization;
• unemployed persons.

When caring for the first child from February 1, 2021, they pay 3,277.45 rubles, for the second and subsequent ones - 6,554.89 rubles.

For the unemployed, only the birth order of the child is taken into account. The indicated payment amounts do not depend on the minimum wage, but are only subject to annual indexation.

The benefit may be increased if the region applies the regional coefficient.

For example, an unemployed mother living in Orenburg applied for benefits for her second child. The region has a coefficient of 1.15. Let's calculate the amount:

6,554.89 × 1.15 = 9,832.33 rubles.

Read more: What benefits can a stay-at-home mother count on?

How are maternity benefits calculated?

To determine the amount of maternity payments in 2021, you need to know the average size of your salary for two determinations of the amount of maternity payments in 2021, you need to know the size of your salary for the two previous years. For mothers who will go on maternity leave in 2021, the estimated period will be from January 1, 2021 to December 31, 2021. Next, you need to find out the number of calendar days in a year.

Since 2021 and 2021 were not leap years, the number of days to calculate will be = 730 (365+365). Exclude the period when you were at home due to temporary disability or were on maternity leave.

Calculation of the maximum amount of maternity benefits

The maximum maternity benefit that a worker can receive is limited to the maximum average daily earnings. In 2021, the maximum base for social insurance contributions in case of temporary disability and maternity was 815,000 rubles, and in 2021 - 865,000 rubles.

Knowing the maximum amount of income for the accounting years, you can find out the average daily earnings, which is divided into 730 days:

To determine the amount of maternity leave, the average daily earnings received are multiplied by 140 days of maternity leave . Let's consider calculating the maximum amount of maternity leave:

2301,36986 × 140 = 322,191.78 rubles

This is the maximum amount a pregnant woman will receive as maternity leave for 140 days (without complications)

2301.36986 × 156 = 359,013.69 rubles

Amount of payments if labor was accompanied by complications

2301.36986 × 194 = 446,465.75 rubles

Amount of payments in case of multiple pregnancy

Russian women with a salary of about 67,000 rubles per month can count on this maximum amount (in 2018). Next, consider an example with the average salary in Russia.

An example of calculating maternity benefits in 2021

Example : employee Petrova A.Yu. goes on maternity leave from January 9, 2021. The employee's total income in 2021 is 384,000 rubles. (32 thousand per month), in 2021 - 408,000 rubles. (34 thousand per month). 5 years of experience, no sick leave for the last two years.

First, let’s calculate the total income for 2 years:

Next, we find out the duration of the working period, given that there were no sick leaves:

Let’s find out the actual amount of the B&R benefit:

Thus, the employee will be able to count on benefits in the amount of 151,890.41 rubles.

Calculation of the minimum benefit amount for BiR

To determine the minimum average daily earnings of an employee (who is officially employed), the minimum wage indicator is multiplied by 24 months and then divided by 730 days of two calculation years. In 2021, the minimum wage will be 12,130 rubles. Knowing it, you can calculate the minimum average daily earnings.

In order to find out the amount of the minimum benefit, you need to multiply the amount of average daily earnings by the number of maternity days.

398,79 × 140 = 55,831 rubles

This is the minimum amount a pregnant woman will receive as maternity pay for 140 days (if the birth was without complications)

398.79 × 156 = 62,211 rubles

The amount of the minimum maternity payment if there were complications during labor

398.79 × 194 = 77,365 rubles

The amount of the minimum maternity payment if there is a multiple pregnancy

Birth benefits for women registered as individual entrepreneurs

All women, regardless of their labor status, are entitled to a one-time benefit from the state when they go on maternity leave. It is paid to those who paid contributions to the Social Insurance Fund. If a woman individual entrepreneur goes on maternity leave, but has not paid contributions to the Social Insurance Fund, then she cannot count on maternity benefits.

If the individual entrepreneur voluntarily paid contributions to the social insurance fund. Provided the businesswoman pays insurance premiums (for a year in advance) for one year, the benefit will be minimal. All women pay (voluntarily) a fixed amount to the Social Insurance Fund based on the same minimum wage. An entrepreneur cannot pay more or less than the minimum wage.

Let's calculate the amount of maternity payments for a woman individual entrepreneur

RUB 12,130 × 24 months ÷ 730 days × 140 days of maternity leave = 55,831 rubles

Income tax is not taken from maternity leave, and the citizen will receive it in full. What other monetary payments are due to an individual entrepreneur in connection with the birth of a child: a one-time payment, as well as an accrual for registration in the first trimester of pregnancy of about 680 rubles.

Regarding payments of child care benefits for the mother of an individual entrepreneur:

In 2021, a woman individual entrepreneur can qualify for a benefit in the amount of 40% of the current minimum wage. There is a legally defined minimum for such payments. In 2020, the benefit amount is: for the first child - 4,852 rubles, for the second - 6,803 rubles. If, as a result of the calculation, the amount is less than indicated, then it is increased to the limit.

Benefits for pregnant full-time students in 2021

As for the benefit for pregnant full-time students, the amount of the payment is equal to 100% of the monthly stipend. However, the benefit cannot be less than the minimum established by legislative acts. In addition, she is entitled to the following benefits:

• maternity benefits;
• allowance for registration up to 12 weeks;
• lump sum benefit at the birth of a baby.

Amount of benefit for the wife of a conscript

The benefit for the wife of a conscript is provided for when the pregnancy is at least 180 days old and there is a registered marriage. This is a one-time payment, the amount of which in 2021 is 28,732 rubles.

The monthly allowance for the child of a conscript soldier is paid until the child is 3 years old, but not longer than the duration of the father’s service. Its amount in 2021 is 12,314 rubles.

The survivor's benefit for a child of a military personnel in 2020 is 2,476 rubles.

Online FSS calculator

The Social Insurance Fund of Russia (hereinafter referred to as the FSS) has created a “Benefit Calculator”. The calculation algorithm includes all legal norms, minimums and maximums. The service will help you calculate the amount of child care payments.

To find out the payment amount you need to fill in the following fields:

• date of birth of the child;
• time of benefit payment;
• amount of earnings for 2017–2018. When you select the item “Employee’s application to change the years of accounting for earnings,” the service allows you to enter data on income for other periods;
• bet size;
• the number of hours worked and the number of calendar days excluded.

Let's check the operation of the calculator using the last example.

After entering all the data, click on the “Calculate” button and go to the “Calculation” tab.

100% of the average earnings and the amount of benefits per child coincide with manual calculations. The calculator helped save time.

The calculator user can print the calculation results or display the data in a third-party interface - Excel.

Benefit for disabled children in 2021

One of the persons caring for a disabled child or a person disabled since childhood of group I is entitled to a monthly payment. Its size in 2020 is:

• for a parent, adoptive parent, guardian, trustee - 10,000 rubles;
• for other persons - 1,200 rubles.

If a regional coefficient is established, the benefit is multiplied by this coefficient.

To qualify for this payment, the caregiver must be able-bodied but not working (Presidential Decree No. 175 dated February 26, 2013).

Plus, the Pension Fund transfers a monthly cash payment (MCA). For disabled children in 2021 it is 1,627.61 rubles.

A set of social services (NSS) is also provided: medicines, sanatorium vouchers and travel to the place of treatment. In 2021, the cost of the set is RUB 1,155.06. This amount can be obtained in cash equivalent. Then, together with the EDV, the payment will be 2,782.67 rubles. per month (1,627.61 + 1,155.06). This figure is given on the website of the Pension Fund.

The monthly cash payment is established by Federal Law No. 181-FZ dated November 24, 1995. The transfer procedure was approved by Government Decree No. 35n dated January 22, 2015.

Calculate a “complex” salary with coefficients and bonuses for a large number of employees Try for free

Need to remember

1. Allowance for child care up to 1.5 years is due to every person who is on this leave. But the size of the payment depends on factors such as the status of the recipient, the average income and the order of birth of the child.
2. Calculation for working citizens occurs according to the formula. The resulting value cannot be less or more than the established limits.
3. The law prescribes benefits for unemployed persons and those laid off during the reorganization of enterprises in a fixed amount, which is indexed each year to the inflation rate of the previous year.
4. If a person simultaneously cares for two or more children, then the total amount of the benefit cannot be more than 100% of average earnings and less than the sum of the minimum values ​​for each child in order.

Emergency hotline for the population : we provide free consultations to pensioners, parents and beneficiaries of any category from legal experts over the phone.

Maternity capital in 2021 for 1, 2 and 3 children

In 2021 and earlier, family capital was not provided to those who gave birth (adopted) their first child. In 2021 and beyond - it is expected.

The size of the capital has changed. In the period from 2015 to 2021 it was 453,026 rubles. If a child was born (adopted) in 2020, maternity capital is equal to:

• for the first child - 466,617 rubles;
• for the first and second child - 616,617 rubles. (RUB 466,617 for the first child + RUB 150,000 for the second child);
• for the second child (if the first was born before 2021) - 616,617 rubles;
• for the third or subsequent children (if the right to family capital did not previously arise) - 616,617 rubles.

REFERENCE

If the right to maternity capital arose in 2021 or earlier, then the unused part is indexed. The new amount depends on how much of the capital the family did not manage to dispose of before January 1, 2021. So, when transferring 100% of capital, the new amount is 466,617 rubles, 50% - 233,309 rubles (466,617 rubles × 50%); 25% - 116,654 rubles (466,617 rubles × 25%), etc.

Innovations were introduced by Federal Law dated March 1, 2020 No. 35-FZ.

Examples of calculus

First example:

• then the minimum wage is used, since the amount received is below the minimum;
• 1287.67 × 0.6 × 12 = 9271.22 rubles.

Second example:

• Ivanova suffered as a result of an accident at work, so she was sent to sick leave for 12 days.
• SDZ is equal to 1287.67 rubles, but the coefficient of 0.6 will not be used in the calculation, the amount of the benefit will be
• 1287.67× 12 =15,452.04 rubles

Third example:

• Ivanova is on sick leave because her child fell ill with pneumonia before the age of 7 years, treatment is carried out on an outpatient basis.
• SDZ is equal to 1287.67 rubles, the amount of benefit is calculated using different coefficients
• 1287.67 × 0.6 × 10 +1287.67 × 0.5 × 2 = 9013.69 rubles

Fourth example:

• Ivanova’s incapacity for work occurred as a result of pregnancy for 140 calendar days. The calculation is as follows: