The authorities have recently been paying more and more attention to fertility issues. Maternity capital and birth certificates appeared, as well as material support to families where a second or third child was born. Mutual accruals also affected certain changes - unfortunately, not for the better.
How maternity pay is calculated
Since the beginning of 2011, these payments have not been accrued as before. The President of the Russian Federation proposed two methods of calculating maternity leave, from which you can choose the most profitable. You can use the "old" method, which involves such actions. You need to take the total earnings for the last 12 months, and then divide it by the number of days in this period. Thus, the average daily income will be received. This amount is multiplied by the number of days on maternity leave, the amount of which should be 140. It is important to understand, understanding the issue of how maternity leave is calculated, that the monthly amount of payments should not exceed a certain limit, and if the period of activity at the enterprise is less than 12 months, then you need to take average earnings for the period that was worked out. When calculating, it is also worth considering that vacation and sick leave are excluded, and bonuses, on the contrary, should be included. Such payments should not be subject to income tax.
In the event that the employee’s work experience is less than six months, and she has not worked before, vacation pay is calculated on the basis of a minimum wage of 4330 rubles, while the average daily earnings should not exceed 4330/30 days.
How maternity is calculated in a new way
In this case, the earnings for the last two years are used as the basis for calculation, while the funds paid to the social insurance fund are not taken into account. The average daily earnings will be received if the entire amount is divided into 730 days. In this case, the amount of maternity should not be more than 266384 rubles, and if the employee had no previous work experience, then the amount of the benefit will be 19930 rubles. In the first case, the experience should be more than six months.
In the accounting department of a company where a woman who goes on maternity leave works, they must provide both types of calculation, and she can choose the option that seems most profitable to her. After that, the woman should write a statement of the established form.
How maternity in 2013 are calculated
Starting this year, the calculation will begin to be made according to the new formula, which differs insignificantly from the old ones: the number of days of a decree must be multiplied by the average daily earnings of a woman for the previous two years of work. The definition of average daily earnings is carried out as described above. From the total amount, payments on existing sick leave should be excluded. In addition, it is important to consider that the average daily earnings should not be less than the size of earnings indicated in the minimum wage. This law also limits the maximum maternity leave, which cannot be more than 36563 rubles per month.
Let's look at an example of how maternity is calculated. A woman goes on maternity leave from January 8 of this year. Over the past 24 months, her total income amounted to 730,000 rubles, this included all the prescribed bonuses and allowances, and sick leave were excluded. It turns out that the mummer has an average daily income of 1000 rubles. Since the standard maternity leave is 140 days, the amount will be 140,000 rubles. At the birth of twins in similar conditions of earnings, the amount of payments would be 195,000 rubles, since maternity leave would last 195 days.
Now you know how maternity leave is calculated, and what is the size of the payments, relying on different conditions. You can independently calculate your maternity, relying on salary roots for 2 years.