Modern women are actively engaged in careers and sometimes achieve greater success than many men. For some, this is a vital necessity, for others it is a way to realize oneself. However, as before, most women see maternity as their main goal. The birth of a child is not only a great joy for any family, but also a huge responsibility. And the material component in this case is very important. For the time of delivery and care for a newborn woman is forced to leave work. Therefore, in accordance with Russian law, she is paid a paid maternity leave. To represent the size of the forthcoming state payments, a woman should know how to calculate the maternity.
Who should receive maternity payments?
In accordance with Article 255 of the Labor Code of the Russian Federation and Article 10 of the Federal Law No. 255, a woman has the right to leave for paid maternity leave if she is insured. This means that the employer makes monthly payments for it to the FSS, or the Social Insurance Fund. Moreover, the maternity allowance is defined as 100% of the average earnings, if the woman's experience exceeds 6 months. For those who have worked less than half a year, the monthly payments should not exceed the minimum wage, or the minimum wage.
If a woman does not have a permanent job ...
A pregnant woman who does not have a permanent job may expect to pay maternity leave in the following cases:
- she was dismissed from her previous job due to the liquidation of the enterprise or organization and was registered with the local Employment Center (in 2014, the basis for calculating the maternity leave is 515.33 rubles);
- she is a full-time student (maternity leave is paid at the place of study and is calculated on the basis of a scholarship);
- she is engaged in individual entrepreneurial activities and transfers to the FSS for more than 6 months (the basis for calculating the amount of maternity leave for 1 calendar month is the minimum wage, equal to 5554 rubles in 2014).
How to apply for maternity leave?
On the basis of the Order of the Ministry of Health and Social Development of the Russian Federation No. 624n, the duty to register a disability sheet at the time of leaving for the decree rests with the gynecologist. After the woman learned about her pregnancy, she should contact a women's consultation where she will be registered. Constant medical supervision plays an important role in the safe bearing and birth of the baby. In addition, the doctor will calculate the approximate date of birth, determine when a woman has the right to go on maternity leave, and also give her a disability sheet. It together with the corresponding statement should be carried in accounts department where the size of the put payments will be precisely counted.
Average earnings are the basis for the calculation of maternity
For the entire period of maternity leave a woman is lump-sum paid state allowance. Calculate maternity leave is possible on the basis of average daily earnings. For this, it follows from the number of calendar days for the two preceding decimal years (730 or 731, if one of them was a leap year) to subtract the number of days spent on the sick leave, and divide the total amount of payments for this period by the resulting difference. In the total earnings of a woman, all incomes for which contributions to the FSS were made are included. Example: the allowance is accrued by SS Smirnova, in 2014, her seniority is more than six months. For 2013 and 2012, its income amounted to 390 thousand rubles. SS Smirnova in 2012 for 10 days was on a sick leave. The average daily earnings will be 540.9 rubles. (390,000 / (731-10)).
How to find out the duration of the maternity leave?
To understand how to calculate maternity leave, you need to know its duration. This indicator depends on several factors, and it can be determined from the following table.
If the actual date of birth is somewhat different from the preset date, the duration of maternity leave does not change from this.
The formula for calculating maternal
After calculating the average earnings of a woman and determining the length of her vacation, you can calculate the amount of the maternity allowance. The formula for calculation is very simple: you should multiply the average earnings by the total number of days on vacation.
Example: average daily earnings from SS. Smirnova is 540.9 rubles. the duration of her vacation is 140 days. The amount of the maternity allowance is 75,726 rubles.
How to calculate maternity wards for women working in several organizations?
If a woman works in several organizations at the same time, then her total earnings are taken into account when calculating the maternity allowance. She must submit to the accounting department a certificate of income earned in another place of work for two years, taken into account.
Minimum and maximum amount of maternity allowance
Information on how to calculate maternity leave, in some cases, is not enough, because the amount of benefits is limited by law by setting the minimum and maximum average daily earnings. In order to determine the maximum average earnings, it is necessary to divide the sum of the base limits for calculating the payments to the FSS for 2 years preceding the time of leaving for the decree by 730 (731). The maximum size of the base is annually determined by the relevant government decree by indexing. This indicator can be seen in the following table.
Base for calculating the maximum value of average earnings
The minimum value of the average earnings used in calculating the maternity wage is determined on the basis of the minimum wage (in 2014 this figure was 5554 rubles).
Example: for SS Smirnova, the maximum value of the average earnings is 1479.45 rubles. ((512,000 + 568,000) / 731). Thus, the maternity allowance for her can not exceed 186,730 rubles. (1333.8 X 140) if the pregnancy is singleton. The minimum size of the average earnings is 25 563.62 (5554 X 24/730 X 140).
If a woman, while still on maternity leave, for the second time goes into a decree
In order for future parents to plan their budget, they should be aware of the value of all the payments that are due to them. For most women, a maternity allowance is an essential income item, so the order of its calculation is of interest to many. And to determine the amount of payments, it is not necessary to have an economic education or to seek help from an accountant.