This topic affects most expectant mothers and their families. Especially when you need to dispel crept doubts about the correctness of the accruals made by the accounts department of a particular organization.
The correct calculation of the maternity sick leave is directly related to the appropriate design of the temporary disability sheet. In this case, the woman needs to know that the sick leave is issued by the attending physician - gynecologist of the antenatal clinic, where she is registered in the dispensary. The law also establishes the terms for issuing the sheet: 30 weeks for pregnancy with one fetus (for 140 days of the calendar (70 + 70)) and 28 weeks for pregnancy with several fetuses (for 194 days (84 + 110)).
At present, both old and new rules are in force in Russia, according to which the calculation of sick leave for pregnancy and childbirth is made. Consider the features of each of them.
The main difference between the rules of 2010 and 2011. consists in the calculation of average earnings. So, the calculation algorithm according to the old rules is as follows:
- firstly, it is necessary to establish a billing period. As a rule, this is 12 months before leaving on maternity leave, i.e. 365 days. In this case, only one employer is referred to.
- secondly, all possible holidays, sick leave, etc. are excluded from the full billing period (12 months). periods that are not taxed.
- thirdly, it is necessary to determine the average annual earnings of the calculation period from which insurance premiums were paid. At the same time, we remember that vacation pay should be excluded from the total amount. Income earned at other workplaces is also not taken into account.
- fourthly, we do the calculation of the average daily earnings. For this, the amount of income for the billing period (calendar, without sick days, holidays, etc.) is divided by the number of days of the same period. Thus, we get the level of average daily income. It is important to remember that this value, which is subsequently taken into account in the calculation of sick leave for pregnancy and childbirth, should be no more than 1 thousand 139 rubles. 99 kopecks, i.e. 415 thousand / 365, where 415 thousand is the established average income limit for 2010.
How to calculate the maternity allowance according to the new scheme?
- Firstly, in contrast to the old algorithm, 2 calendar years are accepted for the settlement period until the decree. Thus, if a woman goes on vacation this year, then 2010-2011 will be taken for her as a calculation period. (possibly partially in 2012).
- secondly, probably the main advantage of the new rules, the number of billing days is always equal to 730, because nothing is excluded.
- thirdly, it is necessary to determine all income for the billing period taxed by insurance premiums. Moreover, according to the Law, the limit for 2010 is 415 thousand, and for 2011 463 thousand.
- fourthly, we calculate the average daily income by dividing the total income for the billing period by 730.
Further, the calculation of the sick leave for pregnancy and childbirth occurs according to the same scheme, both for old and new rules. The average daily income is multiplied by the number of days indicated by the doctor on the sick leave. As mentioned above, it may be 140 or 194 calendar days, depending on how the pregnancy proceeds.
Maternity leave, as a rule, is paid in full on the day of the next wage. The allowance must be assigned no later than 10 days from the date of the woman’s appeal, subject to the submission of all necessary documents. In this case, the amount is not taxable, and pension contributions and compulsory social insurance contributions are not accrued on it. It is also important to know that in a situation where a woman has an insurance work experience of less than 0.5 years, then the amount of the benefit will not exceed the minimum wage for the whole month, taking into account different factors for different regions of the country.