Holiday to care for the child. Calculation of vacation pay, examples.

In colloquial speech, a decree is called all the time that an employee does not work in connection with preparing for the birth of a child and caring for him in the first months of life. The Labor Code does not mention this general concept. The law divides the time of the decree into two periods: maternity leave, as well as parental leave.

• Maternity leave
• Holiday to care for the child

Maternity leave

In its form, it is rather not a vacation, but a sick leave, since a sick leave is issued for it.

In this sheet, the gynecologist of the antenatal clinic, where the pregnant woman is observed, sets the start and end dates for the sick leave. It starts from the thirtieth obstetric week of pregnancy and generally lasts 140 days: 70 days before the expected birth and 70 days after. In some situations, which are also recorded by doctors, vacation periods are increased.

Medicine, with all its modern technologies, is unable to guess the exact date of birth. The doctor indicates only an approximate time. In reality, children are most often born with a deviation of several days and even weeks before or after the declared time. At the same time, sick leave periods are not recalculated.

Example. The employee's maternity leave start date is May 9, 2017. End - September 26 (after 140 days). Estimated due date is July 18th. In fact, the employee gave birth on June 30. That is, before giving birth, she spent 52 days, and her postpartum period was 88 days. The end date of the vacation remains the same - September 26th.

An employee who is going on maternity leave is entitled to a one-time allowance. The employer pays it in one amount based on the number of days on the sick leave.

The allowance is paid in the amount of 100% of the average daily earnings, therefore, with rough rounding, it is sometimes said that the expectant mother receives four salaries at once. This is true only with a fully official employment.

The expectant mother needs to bring a package of documents to the personnel department:

• Certificate of incapacity for work. It is issued in a medical institution a few days before the moment when it is time to go on maternity leave
• Help with the calculation of average earnings from the previous place (places) of work, if there were such in the past and the year before last
• Statement to the CEO of the organization
• Early registration information up to the 12th week of pregnancy. It is not a required document. But if the employee really went to the doctor early, she will receive additional payment. Thus, the state encourages early registration of pregnant women, which allows you to better monitor their health and the condition of the baby.

Holiday to care for the child

With the safe birth of a child, maternity leave smoothly turns into parental leave. According to the law, a young mother can stay in it until the child is 3 years old. For example, if the child was born on September 26, 2017, the employee must return to work on September 27, 2020.

Many mothers sit with a child only up to 1.5 years. This is due to the fact that the state (through the employer) pays cash benefits only until the child reaches the age of eighteen months.

After this date, the payment of benefits ceases, but the opportunity to deal only with the child until his third year remains. Young mothers use it if they have such a desire and the family has financial opportunities for this.

In order for the employer to have a basis to accrue child care allowance, the employee must come to work with the following documents:

• Birth certificate of the child (a copy is made from it and the original is returned to the employee)
• Application addressed to the General Director of the company (the application form is drawn up in free form, your sample is available within the organization)
• Certificate stating that such benefits will not be paid to the second parent (the spouse must take this certificate from his place of work or from Social Security if he is not officially employed)
• Copy of applicant's passport

Any person who actually takes care of the child can go on such leave. For example, it may be the father of the child or one of the relatives. It is important that he actually stops working, otherwise the payment of benefits will become illegal.

The employee also applies for a one-time payment for the birth of a child. Since February 2017, it has grown and now stands at 16,350.33 rubles.

How to calculate maternity payments

The maternity benefit is 100% of the average daily earnings and is paid one large sum before the start of the decree. To calculate the amount of the benefit, several steps must be taken.

1. Calculation period definition. To calculate the due payments, the previous two years before the decree are taken into account. They can be replaced by any other two years, if at that time the employee was already on maternity leave
2. Collection of missing data on wages for the billing period. In the ideal case, the employee worked for the same employer for the previous two years, then necessary information will be at hand. If a woman has worked for a shorter period, she needs to submit to the employer from previous places of work a certificate in form 182, approved by the Order of the Ministry of Labor

If the employee did not work for some months from this period, average earnings for such months is equal to the amount of the minimum wage in force at the time of the insured event.

As of May 2017, the federal minimum wage is 7,500 rubles.

This is a relatively small amount for maternity leave. Therefore, many women, when planning a pregnancy, try to work continuously for two years in a row in order to receive more benefits.

According to the minimum wage, all 24 months of the billing period are calculated if the employee's work experience for these two years is less than 6 months.

1. Definition of biennial earnings. To calculate the final value, all accrued wages for the billing period (before deducting income tax) are summed up by months. It is very easy to determine whether one or another charge should be included in the amount. If the employer contributed to the budget from it insurance premiums- accrual is taken into account. If not, it is ignored.

Thus, when summing up, the amounts paid to the employee during her temporary incapacity for work, as well as the amounts paid to her when she was released from work with preservation, are deducted. wages. The employer does not make social contributions from these incomes.

1. Comparison of annual amounts received against the marginal contribution base. There are limits on the maximum annual earnings for calculating maternity benefits.

Data for 2017 will become relevant only after the onset of 2018, since in relation to it this year will become one of the two years of the calculation period.

If the total annual salary of an employee is above the specified limit, her salary during the calculation is indicated in the amount of the limit.

Minimum limits also exist. If in a certain period the monthly income of an employee was less than the minimum wage, then her monthly income for this time is conditionally equated to the minimum wage.

Example. The employee went on maternity leave in 2017. Her annual earnings for 2016 amounted to 700 thousand, for 2015 - also 700 thousand. To calculate the allowance, earnings of 700 thousand in 2016 and only 670 thousand in 2015 will be taken into account.

1. Calculation of the average daily earnings. The formula is used for calculations.

Average earnings \u003d (Earnings for two billing years in total) / (sum of days for these years minus sick days).

Example. The employee's earnings for 2016 and 2015, excluding sick leave, amounted to 600 thousand rubles. She was on sick leave for a total of 30 days. In fact, in two years she worked: 731 days + 730 days - 30 days = 1,431 days. Her average daily earnings are: 600 thousand / 1431 days = 419 rubles. The number of days in a normal year is 730. In a leap year, 731 (as in the case of 2016).

As can be seen from the example, if an employee was ill last year and the year before, this does not significantly affect maternity payments. Neither the payment of the sick leave, nor the sick days themselves are simply not included in the calculations.

1. Determining the amount of the allowance. For this average daily earnings multiplied by the number of days of maternity leave (140, 156 or 194 days).

Let's continue the example from the previous paragraph. We multiply the average earnings of 419 rubles by 140 days. The allowance will amount to 58,660 rubles.

The childcare allowance is 40% of the employee's average daily earnings and is paid monthly on paydays. An important rule: if a new mother resumes full-time work, the payment of benefits stops. Only part-time or home-based work is possible.

Decree payments are not taxed income tax, the employer also does not pay insurance premiums from them. Therefore, this period is not taken into account in the calculations.

Example. Until 2015, the employee worked 730 days (without sick leave) and her accrued salary is 600 thousand rubles. In 2016, she worked for nine months, and since October she went on maternity leave, she was credited (excluding benefits) 550 thousand rubles. Number of days taken into account in 2016: 731 minus 92 days (number of days from October to December 2016) = 639 days. Average daily earnings: (600 thousand + 550 thousand) / (639 days + 730 days) = 1150 thousand / 1369 = 840 rubles.

Total monthly allowance to be paid in 2017: 840 rubles * 30.4 days (average number of days in a month) * 40% = 10,214 rubles

Manual calculations are important for a better understanding of where certain amounts come from. Now you don’t need to think about how to calculate maternity pay - it’s most convenient to use an online calculator.

Who pays maternity leave - the employer or the state

The procedure takes place in several stages: It is the employer who is obliged to calculate and pay maternity benefits to his employee. This procedure is established by law No. 255-FZ. But at the same time, the employer does not spend its own cash, because after a while the Fund social insurance Russia reimburses him for all costs.

• The employee provides the employer with a sick leave for pregnancy and childbirth. If we are talking about applying for benefits for a born child, then the employee writes an application for parental leave
• Based on the information received, the accountant calculates the amount of payment
• The employer pays benefits. If before the decree the employee received a salary for bank card, then the money transferred by the employer, she will receive in the same way. In this case, the accrual of funds is carried out on the next day of the salary payment, established in the organization.
• The employer submits a report and other documents to the FSS
• The FSS checks the documents for compliance and authenticity and reimburses the money to the employer

Social Security checks all data in the most thorough way. On their part, it is possible to recalculate or even refuse to refund funds.

The following features are of concern:

• The position of the employee does not correspond to education (for example, if Chief Accountant has only finished cooking courses)
• Disproportionately high wages for such a position (400 thousand rubles for the position of a junior lawyer)
• The position appeared in the company simultaneously with the arrival of this employee (this happens when the company expands and invites a specialist, but if there are other suspicious points, this can serve as an additional source of doubt)
• A significant increase in salary before going on maternity leave (an atypical occurrence in itself, which suggests collusion)
• The employment of the employee took place almost before going on maternity leave, especially if before that she had not worked for a long time (and in this case, collusion with the employer can be suspected)

There are cases when cunning girls forged certificates in order to get a bigger payout. The FSS will not pay blindly, and sooner or later the truth will come out. The tricksters are forced to return the funds paid.

If the employing organization is liquidated or it has insufficient funds in its current account, or the owners of the company have disappeared, the state pays benefits on its own. To do this, you must come to the local FSS with supporting documents. After the procedure for checking documents, the Fund will independently make calculations and pay the due money.

What can an employee do if the employer does not pay maternity leave, does not pay in full, or delays

• It is necessary to carefully read the employment contract and find the amount of official wages. When calculating maternity leave, only official payments (salary, bonuses, allowances) that have passed through the accounting department and from which the employer has paid insurance premiums for the employee are taken into account. If an employee received some part of the funds "in an envelope" - contributions to the FSS were not paid from them, and they are not taken into account in any way.
• If the company is “white”, but the actual payments do not match the employee’s calculations, it is best for her to seek clarification directly from the accountant who calculated the maternity. There are many subtleties in these calculations that could be missed by the worker through ignorance.
• Benefits are not automatically calculated, but only upon application. If a woman has not yet compiled it, she needs to come to work, write an application and submit the necessary documents. It is also possible that there was an error in the current account numbers, and it is enough just to clarify the misunderstanding.
• If there is no mistake and the employer deliberately evades payments, the employee can file a complaint with the FSS of Russia at the place of registration of the employer. The Fund has its own leverage on unscrupulous employers. If he could not help, the employee can write a statement to the Prosecutor's Office. It can be submitted in person or by letter, and there is also the opportunity to leave a complaint on the website of the Prosecutor General's Office.
• Another option is to go to court. After the court makes a decision in favor of the employee, bailiffs are involved in collecting money from the employer.

What can an employee do after maternity leave ends?

After this period, the employee has several ways:

• Return to work immediately
• Temporarily take paid leave. Part of the vacation could not be used before going on maternity leave. In addition, parental leave is legally the time for which the length of service is accrued. Thus, vacation is also accumulated during this time
• Temporarily take unpaid leave. This option is only possible upon agreement with the employer.

Example. A woman, while on leave to care for her first child, becomes pregnant with her second child. There is still some time left for her to go on maternity leave for her second child, and she should already go to work, since the first child is already 3 years old. The woman does not want to go to work for this period. An employer cannot fire a pregnant woman. Then leave without pay is an acceptable way out.

• Quit. Upon dismissal, the employer is obliged to compensate the employee for her unused vacation.

Changes in maternity payments in 2017

As seen in the previous paragraphs, in some cases, to calculate maternity payments, the employer resorts to the current value of the minimum wage (minimum wage).

As of May 2017, two pieces of news are being actively discussed:

• From July 1, 2017, the minimum wage will be increased by 300 rubles. This means that for a fully worked month, an employee cannot receive a salary of less than 7,800 rubles. If the local minimum wage of a constituent entity of the Russian Federation is below this value, companies should focus on the federal indicator. If higher, they can be guided by the local value.
• By May 20, 2017, a draft law on raising the minimum wage to living wage working population. Dmitry Medvedev gave relevant instructions to the Ministry of Labour, the Ministry of Finance and the Ministry of Economy. Today, the living wage in Russia is 9,691 rubles. Also, the head of the Ministry of Labor Maxim Topilin assured that the minimum wage will be the same for the whole country - differentiation by region will become a thing of the past.

Also, during his April speech to the State Duma, the prime minister stressed that the government is increasing the responsibility of employers: “Those who delay money are fined. Now we are preparing amendments to the legislation to better protect the rights of working people.”

This issue also includes cases when employers, for whatever reason, delay maternity payments to employees.

According to Federal Law No. 255-FZ, certain payments are due to expectant mothers. This is, first of all, payment for sick leave (the last weeks of pregnancy, childbirth, the period after childbirth). From the article you will learn who is entitled to receive this benefit, officially called pregnancy and childbirth, and how to calculate the amount of maternity leave in 2017.

What is maternity?

The maternity allowance is a one-time allowance for the birth of a child.

When calculating maternity leave, the number of days on sick leave is taken into account, the number of which depends on the following circumstances:

• If born 1 baby , then the total number of days on sick leave is 140 (the formula is simple: 70 days before birth, 70 days after birth ).
• If the birth of the baby was associated with some complications, the number of days on the sick leave increases by 16 .
• If the family has a large replenishment - 2 or more babies , then the number of sick days is even greater: 84 days before childbirth, and after childbirth - 110 days .

Who can receive maternity allowance in 2017 - the maximum and minimum amount of maternity allowance payments

• Working pregnant women subject to compulsory health insurance.
• Unemployed pregnant women who must be registered with the employment service in the area of ​​​​residence.
• Women who work as individual entrepreneur . In this case, it is necessary that during the last six months (at least) contributions to the Social Insurance Fund were deducted.
• Students of educational institutions studying full-time(regardless of the budget, they are trained or paid).

What determines the amount of maternity leave?

As for the amount of maternity leave, when calculating it, it takes into account average earnings of a woman in the last two years. For working women, the average salary is taken, for full-time students - a scholarship, for women who work under a contract in the ranks of the Armed Forces of the Russian Federation, as well as in institutions of the penitentiary system, at customs - the amount of monetary allowance.

Since January 1, 2016, changes have been made to the minimum and maximum size benefits:

• minimum - 28 555,80 rubles
• maximum - 248 164 rubles

According to the law, personal income tax is not withheld from maternity benefits.

Making a maternity allowance in 2017: what list of documents should be collected by working, unemployed, students to receive payments

In order to apply for and then receive maternity benefits, you must prepare package of the following documents:

• statement on behalf of a woman for benefits
• sick leave who provides women's consultation

Where should pregnant women submit documents for maternity payments?

Working women submit these documents to the employer, students of educational institutions - to the dean's office. Unemployed apply to social services at the place of residence.

Calculation of maternity leave in 2017 - how to independently calculate the amount of benefits on maternity leave

• Easiest calculate maternity pay for a permanently working woman, since in this case her average earnings for the last two years are taken into account. Therefore, to calculate benefits in 2017, the average salary for 2015 and 2016 is taken. At the same time, it should be taken into account that in addition to wages, all kinds of bonuses, payments, allowances and coefficients, material assistance, if they took place and were fixed, are taken into account for accrual. The calculation does not include sick leave, other maternity leave. It is imperative to take into account income from other employers, for which it is necessary to submit a certificate of average earnings to the accounting department.
• If the woman was on parental leave or on maternity leave previous 2 years (even if it is one or two days per year), then it is possible to replace this year with the year preceding it (replacement is made upon application).
• If a woman before going on maternity leave worked in two organizations or two enterprises, then documents for benefits are submitted only in one place. In this case, it will be necessary to provide a certificate that other employers do not pay maternity benefits.

It is important to know that the average earnings also have their limits for calculating maternity benefits. So, the amount of the benefit cannot be more than the indicator, which is determined by dividing by 730 the sum of the limit values ​​\u200b\u200bof the base for calculating insurance premiums. 730 - the total number of days that a woman worked in two years (if the year is a leap year, then 731). But this is only if she did not have sick days, vacations and other days from which deductions to extra-budgetary funds for compulsory types of insurance are not taken.

What to do and how to correctly calculate maternity pay if the work experience in the last place is less than 2 years?

Situations where the work experience of a pregnant woman at her last job is less than 2 years are not uncommon, and women must know all the details and subtleties in order to receive benefits.

How to correctly calculate maternity pay if the work experience in the last place is less than 2 years?

According to existing provisions, the amount of maternity allowance should not be less than the minimum wage.

What is the base limit?

In order to correctly calculate the amount of the benefit, it is also necessary to take into account other indicators such as the marginal value of the base used to calculate insurance premiums. This indicator is not constant, it changes all the time and is different for each year. For the years preceding 2016, it is equal to:

• 2013 - 568,000 rubles
• 2014 - 624,000 rubles
• 2015 - 670,000 rubles

Why is it necessary this indicator? When calculating the allowance, the woman's income is taken into account, but the total amount of income for a certain year should not exceed the maximum amount of the base for that year.

As an example: if a woman in 2013 had a total income of 570,000 rubles, then all calculations will be made based on the amount of 568,000 (the limit for 2013).

How to calculate maternity leave in 3 common situations?

Sample calculation of maternity leave in 2017

Let's say that citizen Zavyalova's maternity leave begins in April 2017. Before the decree, she worked constantly, so two years are taken into account - 2015 and 2016. At the same time, in 2015 she had two sick leaves of 7 and 10 days, in total - 17 days. Income for 2015 amounted to 340 thousand rubles, for 2016 - 480 thousand. Limit values ​​by years are not exceeded. The number of days for two years is 730. Sick days are subtracted, which gives a total of 713 days.

Calculation of the average daily wage:

340 + 480 / 713 = 1,150 rubles

Calculation of the size of maternity:

1150 x 140 days of decree = 161,000 rubles.

Documents to be submitted to the FSS for calculating maternity IP

First of all, in order to receive pregnancy and childbirth benefits for a female IP, it is necessary:

1. Register as a voluntary insured. To do this, you must submit an application to the FSS (there is an established form), as well as a copy of the IP passport. Within five days, the Fund must register the insured, and then notify him of this procedure.
2. Pay insurance premiums. If a woman is going on maternity leave in 2017, then insurance premiums must be paid for 2016. The amount of contributions is calculated based on the formula: Minimum wage x FSS contribution rate x 12 months. The deduction rate is 2.9%.

To receive maternity allowance, the following documents are provided to the FSS:

• application from IP in any form to receive benefits;
• sick leave, received in the antenatal clinic.

The allowance is calculated based on the size of the minimum wage.

The rules for calculating maternity and child benefits are of interest to both accountants and expectant mothers. We will talk about the changes in 2017 and teach you how to use an online calculator to calculate the amounts of these payments.

How to use the maternity and child allowance calculator?

The maternity and child allowance calculator from the Kontur.Accounting service will help you easily calculate the amount of payments. The calculator is available for free and without registration. Making the calculation is very simple:

• On the "Initial data" tab, select the desired allowance, enter data from sick leave or information about the child and the duration of the leave.
• On the "Pivot Table" tab, enter information about the employee's earnings for the last 2 years (or previous years when replacing years). If a district coefficient is applied, check the box in the required field. If the employee works part-time, indicate this.
• On the tab "Results" you will find out the amount of sick leave.

Calculations take a couple of minutes. If you are an employee, please add our calculator to your Bookmarks so you can calculate benefits if needed. If you are an accountant, appreciate the convenience of working with a calculator. Kontur.Accounting has many other convenient tools for keeping records and payroll.

Free calculators for sick, maternity, vacation pay - these are our widgets in the public domain. If you want to quickly calculate salaries, easily keep records and send reports via the Internet, register in the online service Kontur.Accounting. The first 30 days of operation are free for all new users.

The main changes in the calculation of benefits in 2017

New MOT. At the beginning of 2017, the minimum wage is 7,500 rubles. Then the minimum daily earnings: 7,500 rubles * 24 months / 730 days = 246.58 rubles.

Settlement period. If the decree begins in 2017, then the previous two years, 2015-2016, are taken to calculate benefits. There is a maximum earnings from which benefits can be accrued: in 2015 it is equal to 670,000 rubles, in 2016 - 718,000 rubles. Then the maximum daily earnings for calculating benefits is: (670,000 rubles + 718,000 rubles) / 730 days = 1,901.37 rubles.

Change years. An employee can write an application to replace two settlement years when it is beneficial for her. For example, in 2015-2016, an employee went on maternity leave and parental leave, and in 2017 she went on maternity leave with her youngest. This means that in 2015-2016 she did not have earnings, so it would be more profitable to calculate the allowance from 2013-2014. The Ministry of Labor explained that the allowance can be calculated for the two nearest previous years - and not for any others: if the employee left the previous decree in 2015-2016 , then you can make a replacement only for 2013-2014.

The maximum amount of maternity. In 2017, with a decree duration of 140 days, the amount of maternity leave cannot exceed 1,901.37 rubles * 140 days = 266,191.80 rubles. With a longer or shorter decree, the amount changes proportionally.

Maximum monthly child allowance: 1,901.37 * 30.4 days * 40% = 23,120.66 rubles.

Minimum monthly child allowance. When caring for the first child, the allowance should not be less than 3,000 rubles, for the second or third child - not less than 5,817.24 rubles.

Maternity allowance in 2017

In 2017, the old rules for calculating maternity leave work. The decree comes no earlier than the start of the sick leave for pregnancy and childbirth, but its first day is determined by the application of the expectant mother. An employee can go on maternity leave from the very first day of sick leave, or she can do it later.

To calculate the allowance, we take the employee's income for the previous two years. The salary for calculation is taken in full, with personal income tax. For example, if a woman goes on maternity leave on December 28, 2016, then the allowance will be formed based on the income of 2014-2015. If the decree begins in January 2017, then the allowance is calculated for 2015-2016.

Income for the year for calculating benefits should not exceed the maximum value of the base for paying contributions to the FSS:

• for 2013 - this is 568 thousand rubles;
• for 2014 - 624 thousand rubles;
• for 2015 - 670 thousand rubles;
• for 2016 - 718 thousand rubles.

The maximum daily earnings in 2017 is, as indicated above, 1901.37 rubles.

The minimum daily wage when calculating maternity pay follows from the minimum wage, as we already wrote. At the beginning of 2017, the minimum wage is 7,500 rubles, and the minimum daily wage is 7,500 * 24 / 730 = 246.58 rubles.

Maternity allowance is received not only by consanguineous, but also by adoptive parents who have adopted a baby under the age of 70 days. And then the allowance is accrued from the first day of adoption until the age of the child is 70 days.

Example. An employee goes on maternity leave in early 2017.

Orlova Maria Yurievna has been working at Rada LLC since March 2014. In early December 2016, she was given a maternity leave for 140 days from December 12. She wrote an application for maternity leave from January 1, 2017 and continued to work until the end of December.

The expectant mother goes on maternity leave in 2017, which means that incomes of 2015-2016 are taken to calculate maternity. During this period, the woman was ill for 33 days. Her earnings for 2015 amounted to 690,000 rubles, for 2016 - 730,000 rubles. Both of these amounts are more than the established limits, so the amount of daily earnings will be calculated as follows:

(670,000 + 718,000) / (730 - 33 days) = 1991.39 rubles.

But this amount is also more than the allowable daily limit, which means that the maximum allowable amount - 1,901.37 rubles - will be used in the calculations. Maria went on maternity leave 20 days later than she could have. So she uses 140 - 20 = 120 vacation days. And then the amount of maternity will be:

1,901.37 rubles * 120 days = 228,164.40 rubles.

For December 2016, Maria will receive her regular salary.

Monthly child care allowance: calculation of child allowance in 2017

The settlement period for child benefit is also the two previous years before the start of parental leave. Similarly, to calculate benefits, income for the year must not exceed the allowable limits, and daily earnings must not exceed 1,901.37 rubles. The monthly allowance is calculated by multiplying daily earnings by 30.4 days, then 40% is taken from the amount received for any length of service of the employee.

We mentioned the minimum monthly allowance above: it is 3,000 rubles for the first child and 5,817.24 for subsequent ones.

Example. An employee goes on maternity leave in 2017.

Vorobyeva Anna Igorevna goes on maternity leave from June 16, 2017. Before that, she was on maternity leave and parental leave from February 2015 to November 2016. According to the application for the replacement of years, the calculation period was 2013-2014. At this time, Anna was ill for 28 days. For 2013, her earnings amounted to 520,000 rubles (this is less than the limit of 568,000 rubles), and for 2014 - 595,000 rubles (also less than the limit of 624,000 rubles). Let's calculate the average daily earnings:

(520,000 + 595,000 rubles) / (730 - 28 days) = 1,588.32 rubles.

The monthly allowance will be:

1,588.32 rubles * 30.4 days * 40% = 19,313.96 rubles.

If a woman works under an employment contract in several enterprises, then she can receive benefits at each workplace. And one more nuance: maternity allowance is due only to the mother of the child, but parental leave with a monthly allowance can also be used by the father, grandmother or other relative who will take care of the baby. This leave and allowance are received not only by biological parents, but also by the adoptive parents of a child under the age of 1.5 years.

The online service Kontur.Accounting will help you easily calculate maternity and child benefits for employees. The service has many other convenient tools that facilitate the work of an accountant. Get acquainted with the possibilities of the service for free for 30 days, keep records, pay salaries and send reports with us.

Based on materials: kakzarabativat.ru, baragozik.ru, b-kontur.ru

The maternity benefit calculator is designed to quickly calculate maternity benefits.

When specifying the amount of income for the billing years, separately enter the amount for each year. If you had disabled days during these two years, then indicate their number.

Calculation of maternity leave in 2020

First of all, when you independently calculate sick leave for pregnancy and childbirth, you must calculate the average daily earnings. To do this, you need to sum up the earnings for two calendar years, and then divide the amount received by 730 (731 or 732 - if leap years are included in the calculation). But, keep in mind, when calculating the maternity allowance, you should exclude disabled days of the following periods if they were present in two years:

• maternity leave
• Holiday to care for the child
• temporary disability
• paid days off to care for a disabled child
• release of the employee from labor activity with the preservation of a partial or full salary.

SDZ \u003d (SZ1 + SZ2): (730 - ND)

SDZ- average daily income

SZ1 and SZ2- the amount of earnings for the first and second accounting year

ND- non-working days

The average daily earnings received cannot be less than the minimum wage established on January 1, 2019, which is calculated from the minimum wage, namely 370.85 rubles. If you got less, count 370.85 rubles each. The maximum average daily earnings in 2019 is 2,150.68 rubles, if 2017 and 2018 are used in the calculations. If you got more, consider the allowance for 2,150.68 rubles.

Now multiply the received average daily earnings by the number of days of maternity leave:

• Conventional delivery - 140 days
• Complicated delivery - 156 days
• Multiple pregnancy - 194 days

DP \u003d SDZ * DDO

DP- maternity allowance

DDO- days of maternity leave

In addition to the maternity allowance, there are other mandatory payments, which have changed since January 1, 2018:

• Lump-sum allowance for women registered before the 12th week of pregnancy - 628.47 rubles;
• Benefit for pregnancy and childbirth - from 51,919 to 417,233.86 rubles;
• One-time allowance at the birth of a child - 16,759.08 rubles;
• Monthly allowance for the period of maternity leave - from 3,142.33 to 24,536.57 rubles monthly;
• Maternity capital in 2019 will remain at the same level - 453,026 rubles.

The rules for calculating maternity and child benefits are of interest to both accountants and expectant mothers. We will talk about the changes in 2020 and teach you how to use an online calculator to calculate the amounts of these payments.

How to use the maternity and child allowance calculator?

The maternity and child allowance calculator from the Kontur.Accounting service will help you easily calculate the amount of payments. The calculator is available for free and without registration. Making the calculation is very simple:

• On the "Initial data" tab, select the desired allowance, enter data from the sick leave or information about the child and the duration of the vacation.
• On the "Pivot Table" tab, enter information about the employee's earnings for the last 2 years (or previous years when replacing years). If a district coefficient is applied, check the box in the required field. If the employee works part-time, indicate this.
• On the tab "Results" you will find out the amount of sick leave.

Calculations take a couple of minutes. If you are an employee, add our calculator to your Bookmarks so you can calculate benefits if needed. If you are an accountant, appreciate the convenience of working with a calculator. Kontur.Accounting has many other convenient tools for keeping records and payroll.

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The main changes in the calculation of benefits in 2020

New MOT. At the beginning of 2020, the minimum wage is 12,130 rubles. Now the minimum daily earnings: 12,130 rubles × 24 months / 730 days = 398.79 rubles.

Settlement period. If the decree begins in 2020, then the previous two years, 2018-2019, are taken to calculate benefits.

Change years. An employee can write an application to replace two settlement years when it is beneficial for her. For example, in 2017-2018, an employee went on maternity leave and parental leave, and in 2020 she goes on maternity leave with her youngest. So in 2017-2018 she had no earnings, so it would be more profitable to calculate the allowance from 2015-2016. The Ministry of Labor explained that the allowance can be calculated for the two nearest previous years - and not for any other: if the employee left in the previous decree in 2017-2018, then you can only make a replacement for 2015-2016.

Max earnings, from which benefits can be accrued, in 2016 was equal to 718,000 rubles, in 2017 - 755,000 rubles, in 2018 - 815,000 rubles, in 2019 - 865,000 rubles. Then the maximum daily earnings for calculating benefits in 2020 is: (815,000 rubles + 865,000) / 730 days = 2,301.37 rubles.

The maximum amount of maternity. In 2020, with a decree duration of 140 days, the amount of maternity leave cannot exceed 2,301.37 rubles × 140 days = 322,191.8 rubles. With a longer or shorter decree, the amount changes proportionally.

Maximum monthly child allowance: 2,301.37 × 30.4 days × 40% = 27,984.66 rubles.

Minimum monthly child allowance. From January 1, 2020, the minimum wage is 12,130 rubles, so the minimum monthly child allowance per child will be 4,852 rubles. Less than this amount for child care allowance up to 1.5 years cannot be paid. The minimum wage for caring for the second and subsequent children has changed since February this year - 6,554.89 rubles.

Minimum allowance for maternity leave. The minimum benefit for 140 days of maternity leave in 2020 will increase, as the minimum wage and average daily earnings have increased. The new minimum will be 398.79 × 140 = 55,830.6 rubles.

Maternity allowance in 2020

In 2020, the old rules for calculating maternity leave work. The decree comes no earlier than the start of the sick leave for pregnancy and childbirth, but its first day is determined by the application of the expectant mother. An employee can go on maternity leave from the very first day of sick leave, or she can do it later.

To calculate the allowance, we take the employee's income for the previous two years. The salary for calculation is taken in full, with personal income tax. For example, if a woman goes on maternity leave on December 28, 2019, then the allowance will be formed based on the income of 2017-2018. If the decree begins in January 2020, then the allowance is calculated for 2018-2019.

Income for the year for calculating benefits should not exceed the maximum value of the base for paying contributions to the FSS:

• for 2014 - 624 thousand rubles;
• for 2015 - 670 thousand rubles;
• for 2016 - 718 thousand rubles;
• for 2017 - 755 thousand rubles;
• for 2018 - 815 thousand rubles;
• for 2019 - 865 thousand rubles;

The maximum daily earnings in 2020 is, as indicated above, 2,301.37 rubles.

The minimum daily wage when calculating maternity pay follows from the minimum wage, as we already wrote. At the beginning of 2020, the minimum wage is 12,130 rubles, and the minimum daily wage is 12,130 × 24 / 730 = 398.79 rubles.

Maternity allowance is received not only by consanguineous, but also by adoptive parents who have adopted a baby under the age of 70 days. And then the allowance is accrued from the first day of adoption until the age of the child is 70 days.

Example. An employee goes on maternity leave in early 2020

Orlova Maria Yurievna works at Rada LLC. In early December 2019, she was given a maternity leave for 140 days from December 12. She wrote an application for maternity leave from January 1, 2020 and continued to work until the end of December.

The expectant mother goes on maternity leave in 2020, which means that incomes of 2018-2019 are taken to calculate maternity. During this period, the woman was ill for 33 days. Her earnings for 2018 amounted to 830,000 rubles, for 2019 - 870,000 rubles. Both of these amounts are more than the established limits, so the amount of daily earnings will be calculated as follows:

(830,000 + 870,000) / (730 - 33 days) = 2,439.02 rubles.

But this amount is also more than the allowable daily limit, which means that the maximum allowable amount will be used in the calculations - 2,301.37 rubles. Maria went on maternity leave 20 days later than she could have. So she uses 140 - 20 = 120 vacation days. And then the amount of maternity will be:

2,301.37 rubles × 120 days = 276,164.4 rubles.

For December 2019, Maria will receive her regular salary.

Monthly child care allowance: calculation of child allowance in 2020

The settlement period for child benefit is also the two previous years before the start of parental leave. Similarly, to calculate benefits, income for the year must not exceed the allowable limits, and daily earnings must not exceed 2,301.37 rubles. The monthly allowance is calculated by multiplying daily earnings by 30.4 days, then 40% is taken from the amount received for any length of service of the employee.

We mentioned the minimum monthly benefits above: 4,852 rubles for the first child and 6,554.89 for subsequent ones.

Example. An employee goes on maternity leave in 2020.

Vorobyova Anna Igorevna goes on maternity leave from June 16, 2019. Before that, she was on maternity leave and maternity leave from February 2017 to November 2018. According to the application for the replacement of years, the billing period was 2015-2016. At this time, Anna was ill for 28 days. For 2015, her earnings amounted to 520,000 rubles (this is less than the limit of 670,000 rubles), and for 2016 - 595,000 rubles (also less than the limit of 718,000 rubles). Let's calculate the average daily earnings:

(520,000 + 595,000 rubles) / (730 - 28 days) = 1,588.32 rubles.

The monthly allowance will be:

1,588.32 rubles × 30.4 days × 40% = 19,313.96 rubles.

If a woman works under an employment contract in several enterprises, then she can receive benefits at each workplace. And one more nuance: maternity allowance is due only to the mother of the child, but parental leave with a monthly allowance can also be used by the father, grandmother or other relative who will take care of the baby. This leave and allowance are received not only by biological parents, but also by the adoptive parents of a child under the age of 1.5 years.

Example: calculation of maternity on video

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The state pays several types of benefits to women on the occasion of pregnancy and the birth of a child. Since February 1, 2018, the amounts of benefits established in 2017 have been indexed. In addition, from January 1, 2018, the minimum wage was changed, now it is 9,489 rubles. In the article we present the standard calculation of benefits and complex cases. A benefit calculator is attached.

To begin with, a little theory on how to draw up and calculate maternity (maternity allowance), abbreviated as an allowance for BiR.

To whom do we pay maternity allowance?

The following categories are eligible for benefits:

• working,
• unemployed (dismissed in connection with the liquidation of organizations within 12 months preceding the day they were recognized as unemployed),
• full-time students,
• passing military service under the contract,
• adopting a child and belonging to the above categories

Note: if the employee is a part-time employee and has worked for the same employers for the previous two years, then both employers pay her maternity allowance in 2018.

The benefit for pregnancy and childbirth is paid at the place of work, service or other activity. For women dismissed in connection with the liquidation of the organization, the allowance is paid by the social security authorities at the place of residence (the place of actual stay or actual residence).

How to apply for pregnancy benefit?

Deadline for payment of maternity benefit

The benefit for pregnancy and childbirth is paid for the entire period of maternity leave: 140 calendar days (70 before childbirth and 70 after). In the case of multiple pregnancy and the birth of two or more children - 84 and 110. In the case of complicated births - 70 and 86 (part 1 of article 10 of Law No. 255-FZ).

The allowance is paid in advance for the entire period of incapacity for work indicated on the certificate of incapacity for work. The current legislation does not provide for partial payment of benefits or payment for the first prenatal and then postnatal period.

For accountants and chief accountants on OSNO and USN. All requirements of the professional standard "Accountant" are taken into account.

Payment of sick leave for pregnancy and the term of treatment

Having received from the woman an application for the appointment and payment of benefits and a certificate of incapacity for work due to pregnancy and childbirth, the employer is obliged to pay benefits within 10 calendar days.

From the first calendar day, benefits are paid from the budget of the Social Insurance Fund Russian Federation. The employer does not bear the cost of the benefit. The term of application is no later than 6 months from the date of the end of the maternity leave.

If maternity leave is not issued, there are no grounds for paying benefits. The allowance is paid at a rate of 100%, regardless of the length of service.

Documents - grounds for calculating pregnancy benefits:

• certificate of incapacity for work of the established form (the procedure for issuing is approved by the Order of the MSZR of Russia dated June 29, 2011 No. 624n);
• certificate (certificates) on the amount of earnings from which the allowance should be calculated from other places or a copy of it (the form was approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n);
• application for the appointment of benefits (when contacting your personnel department or accounting department, colleagues will help with the application form).

It is important not to miss the deadline for filing documents when applying for maternity payments - this six months from the end of maternity leave.

The amount of child benefits in 2018

• allowance for women registered for pregnancy early dates(up to 12 weeks) - 628.47 rubles,
• lump-sum allowance at the birth of a child - 16,759.09 rubles,
• maternity allowance (maternity allowance) maximum:

1. 282 106.70 - in the general case for 140 days of sick leave;
2. 314 347.47 - with complicated childbirth (156 days of maternity leave);
3. 390 919.29 - with multiple pregnancy (194 days).

• minimum (by minimum wage):

1. 43,615.65 - in the usual case for 140 days of sick leave;
2. 48,600.30 - with complicated childbirth (156 sick days);
3. 60 438.83 - with multiple pregnancy (194 days of decree)

• allowance for caring for a child up to 1.5 years ( maximum for employees) - 24,536.55 rubles.

New child benefits in 2018

From January 1, 2018, families will be paid new monthly allowance until age 1.5 at the birth of the first childregional living wage, as well as a similar monthly payment from the funds maternity capital for the second child. Both payments arenew law on child benefits in 2018, which was signed by the President on December 28, 2017 (law No. 418-FZ).

But these payments will not affect all families, but only those who meet three conditions:

1. The child must (adopted) be born after January 1, 2018,
2. Is a citizen of the Russian Federation,
3. The average per capita family income does not exceed 1.5 times the subsistence level of the able-bodied population of the corresponding subject of the Russian Federation for the 2nd quarter of 2017. For example, for the Kirov region - this is 15,238.5 rubles.

Online maternity pay calculator in 2018

How to calculate maternity benefit

All features of the calculation of benefits for temporary disability and in connection with motherhood are reflected in the Regulation approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375 “On the features of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth ....”.

We will calculate maternity benefits based on average earnings.

Payments to be included in the calculation

When calculating benefits for temporary disability, for pregnancy and childbirth, for caring for a child up to one and a half years in 2018, payments for 2017 in the amount of 755,000 rubles can be included in the calculation of average earnings, and for 2016 - in the amount of 718,000 rubles . (from according to clause 2, article 14 of Law No. 255-FZ).

Billing period

The settlement period for calculating benefits for temporary disability, benefits for pregnancy and childbirth, benefits for caring for a child up to one and a half years will be the two years preceding the occurrence of the insured event. For example, if an employee fell ill or went on maternity leave in 2018, then the billing period will be from January 01, 2016 to December 31, 2017.

Period substitution

If in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the specified years, the insured person was on maternity leave and (or) on parental leave, then the corresponding calendar years (calendar year) upon application the insured person may be replaced for the purpose of calculating average earnings by the preceding calendar years (calendar year), provided that this results in an increase in the benefit.

Note that you can replace years or a year with any previous years.

Accountant's actions when calculating maternity benefits

Step 1: Determine the amount of payments for the two years preceding the benefit year.

2 action: determine the average daily earnings. To do this, divide the amount of earnings for two years by the number of calendar days in billing period if the period is fully worked out (in 2018 it should be divided by 366 + 365 = 731). Or minus the days that should be excluded according to the law. Compare the average daily earnings with the minimum and maximum size.

The billing period may consist of 730 calendar days (if the billing period consists of 2014 and 2015), as well as 732 calendar days (if 2012 and 2016 are taken in the billing period). 22-04-1049

An example of calculating maternity benefits

Petrova Valentina goes on maternity leave from June 10, 2018 for 140 calendar days. In 2016, the employee in question was on maternity leave from 1 January to 30 September. In October 2016, Petrova did not work - she was on study leave and on leave without pay. Work began on November 01, 2016.

For the period from November 1 to December 31, 2016, she received a salary of 84,000 rubles.

salary - 781,000 rubles;

vacation pay - 34,000 rubles.

In total for 2017 - 815,000 rubles.

Petrova Valentina did not submit an application for a replacement in 2016. Accordingly, the calculation period includes 2016 and 2017.

Determine the amount of the maternity allowance.

Solution

1. Determine the billing period

366 - 273 + 365 = 458 days

Please note that in 2016 the days study leave and unpaid leave are not excluded from the billing period. Excluded only the period of leave to care for the child.

1. Determine payments to be included in the calculation

84,000 + 755,000 = 839,000 rubles

Please note that in 2017 we will take into account only 755,000 rubles. - the size of the maximum base for calculating insurance premiums.

1. Determine the average daily earnings

839,000 / 458 = 1,831.88 rubles

1. Determine the amount of benefits for pregnancy and childbirth.

1,751.09 x 140 \u003d 256,463.2 rubles.

Calculation of benefits based on the minimum wage

If:

• a pregnant employee did not have earnings in the billing period;
• or average earnings calculated for this period, calculated for a full calendar year, below the minimum wage,

then the average salary, on the basis of which benefits are calculated, is taken equal to the minimum wage (the federal minimum wage from January 01, 2018 is 9,489 rubles).

When calculating, the federal minimum wage should be applied ( clause 1.1 of Art. 14 Law No. 255-FZ).

If the insured person on the date of occurrence of the insured event works part-time (part-time working week, part-time work), the average earnings, on the basis of which the benefits are calculated, in these cases, is determined in proportion to the duration of the insured person's working time. Also, if the calculation is based on the minimum wage, the district coefficient should still be applied.

The allowance is also calculated from the minimum wage if this is the first job for a woman and she goes on maternity leave without having worked for six months.

In all cases, the monthly child care allowance may not be less than the minimum monthly child care allowance established by federal law“On State Benefits for Citizens with Children” dated May 19, 1995, No. 81-FZ.

Calculation of benefits for caring for a child up to 1.5 years

If, when calculating temporary disability benefits, no periods are excluded from the billing period, then when calculating child benefits, the following should be excluded from the billing period:

• periods of temporary disability;
• periods of leave for pregnancy and childbirth, as well as for child care;
• periods of release of the employee from work with full or partial preservation of wages, for which insurance premiums were not charged.

not excluded additional paid days off to care for children with disabilities.

If the billing period has been fully worked out, then the actual number of days in the years of the billing period should be included in the calculation. For example, when calculating child benefits in 2018 with a fully completed billing period, 731 days should be included in the calculation: 366 days in 2016 and 365 days in 2017.

Actions of an accountant when calculating benefits for caring for a child up to one and a half years

Step 1: Determine the payment amount for the two years prior to the benefit year.

Step 2: Determine the average daily earnings in the same way as determining the average daily earnings for calculating maternity benefits.

3 action: compare the average daily earnings with the minimum and maximum size.

4 action: multiply the average daily earnings by 30.4 days.

An example of calculating the allowance for caring for a child up to one and a half years

Immediately after the maternity leave, the employee provided the necessary documents for granting her benefits for caring for a child up to one and a half years.

Let us determine the amount of the allowance for caring for a child up to one and a half years, based on the average daily earnings in the amount of 1,549.23 rubles.

Solution

The allowance will be:

1,549.23 x 30.4 x 40% \u003d 18,838.64 rubles.

Please note that in without fail the amount of the calculated benefit should be compared with the amount of the benefit calculated from the maximum (based on the marginal base for calculating insurance premiums) and the minimum values ​​(based on the minimum wage).

An example of calculating benefits when an employee in the billing period was on parental leave and worked part-time

Engineer Bulkina N.V. has been working at Krug LLC since 2008.

On January 1, 2017, she went on maternity leave, and from May 21, 2017, on maternity leave for up to a year and a half. Bulkina from October 01, 2017 went to work part-time. And from February 01, 2018, she again goes on parental leave (continues what started on May 21, 2017).

In this case, the child care allowance will have to be calculated based on the new billing period. Since the case arises already in 2018. Accordingly, we will include 2016 and 2017 in the calculation.

What needs to be excluded from the calculation:

• maternity leave, from January 01, 2017 to May 20, 2017, which fell on 2017,
• time to care for a child up to one and a half years from May 21 to December 31, 2017, regardless of the fact that Bulkina worked part-time from October 01, 2017 to December 31, 2017.

BUT! The salary for the period from October 01, 2017 to December 31, 2017 should not be excluded, since insurance premiums were accrued on it!

On the online course "Salary. Average earnings "- you will learn how to correctly calculate the average earnings in all possible situations, including when paying benefits.

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How to calculate maternity leave is a serious issue that worries employers. In order to correctly calculate the payment of the decree, you need to figure out what it is, what makes up the maternity leave. We'll figure out.

To begin with, you need to understand the following questions:

• what period is taken into account;
• what forms of maternity payments exist.

The period of pregnancy, childbirth and caring for a baby is conventionally divided into three time periods:

• pregnancy time from 30 weeks to childbirth and the postpartum period;
• child care period up to 1.5 years;
• child care period from 1.5 to 3 years.

Each period has its own system for calculating payments.

The gestation period from 30 weeks before delivery and the postpartum period, i.e. the so-called maternity, is calculated according to the sick leave provided by the future mother. This disability certificate is issued to the expectant mother by the attending physician at the place of her observation of the course of pregnancy in the antenatal clinic.

The period reflected in this document depends on the norms established by law and medical indicators:

• in the normal course of pregnancy and childbirth without complications, the period of the decree is 70 days before childbirth and the same after them, for a total of 140 calendar days;
• if any complications occurred at the birth of a child, then the postpartum term of the sick leave is increased by 16 days and amounts to 156 calendar days;
• when more than one child is born, the sick leave increases to 194 days. This period consists of 84 days of the prenatal period and 110 days of the postpartum period.

How is maternity leave paid?

Russian legislation set 100% payment sick leave for pregnancy and childbirth, based on the average earnings for the previous 24 months. How this calculation procedure takes place, we will consider further.

First you need to calculate the daily average earnings for the past 2 years. To do this, we summarize all payments made (wages, payment of vacation benefits and sick leaves) for 24 months and divide by the number of days - 730, and if one of the settlement years is a leap year, then by 731. But there is one caveat in this calculation. From the total, it is necessary to subtract the days when the woman did not work due to such circumstances:

• temporary disability (illness);
• an additional preferential day off provided to the mother of a disabled child;
• sick leave due to pregnancy and childbirth;
• parental leave;
• suspension of labor activity due to production necessity, but with the preservation of material payments.

As a result of mathematical calculations, the average daily earnings are determined. It must be multiplied by the number of sick leave days (140, 156 or 194). The result is the amount of paid maternity leave.

But this payment should not be less than the established minimum wage.

Despite the calculations made, the amount of payment for maternity leave is limited to the amounts established by law:

• in a standard situation, when the sick leave period is calculated for 140 days, the minimum payment is 28,555.40 rubles, and the maximum is 248,164.38 rubles;
• if complications arose during childbirth, and the sick leave period increased to 156 days, then the marginal amounts of payments change upwards: the minimum is 31,818.87 rubles, the maximum is 276,526.03 rubles;
• with the happy birth of more than one child and the calculation of the disability certificate in the amount of 194 days, the amount of payments ranges from 39,569.62 to 343,884.93 rubles.

In addition to paying sick leave for pregnancy and childbirth, a woman who has entered the medical women's consultation in the early stages of pregnancy, a fixed material payment of 581.73 rubles is due.

Registration of maternity leave

Order for maternity leave

Payment of the decree takes place within 10 days from the date of its issuance. In order for the employer to issue a decree and make the necessary payments, the following documents must be submitted:

1. sick leave;
2. statement;
3. confirming certificate of medical registration;
4. if the period of work of the future mother in this organization is less than 2 years, then a certificate from previous places of work for a two-year period on the amount of salary is required;
5. bank account details for payment transfer.

Upon receipt of all required documents from an employee, the employer must issue an order to provide her and, accordingly, pay money.

Surcharge for childbirth with complications occurs after the employee provides a sick leave for an additional 16 days and an application for an extension of the decree.

Payment for maternity leave is made in all organizations of the main and additional places of work in which a woman was officially employed before going on maternity leave.

Leave application

Paid maternity leave up to 3 years

Russian law allows the use of parental leave by any member of the family. Accordingly, the payment of benefits for caring for a child up to 1.5 years old will be calculated and made to the one who sits with the baby.

In accordance with legal norms, the monthly allowance up to the age of one and a half years of the baby is 40% of the average salary of a maternity worker.

Let's return to our calculations of the first period of the decree and similarly calculate the daily average earnings. We multiply the amount received by 30.4 (the number of days in the month accepted for calculation) and by 0.4 (40%). This amount will be a benefit for caring for a child up to the age of 1.5 years (paid monthly).

The minimum payout amount is RUB 2,718.35. for the first child, for the second and subsequent children - 5,436.67 rubles.

Apart from monthly benefits, a one-time payment for the birth of a child is made. It is fixed and amounts to 14,497.80 rubles.

To process these payments, the personnel department of the enterprise must provide:

1. the passport;
2. a document certifying the birth of a child;
3. handwritten application from the maternity leave for parental leave up to 1.5 years;
4. a document confirming the absence of payments to the second parent of benefits upon the birth of a child;
5. details for the transfer of funds.

Unlike the maternity decree, this type of transfer is possible only by one employer.

Sample Application

There is another difference in the payment of benefits for a child up to one and a half years from the payment of a sick leave for pregnancy and childbirth - this type of financial transfer is due to all women, regardless of their employment.

Payment of the decree for the care of a child from 1.5 to 3 years is not provided for by our legislation. This period can be counted as vacation at your own expense without pay.