For those who are planning to go on maternity leave in 2015, the issue of calculating potential maternity payments is of particular relevance. This allows expectant mothers to correctly plan their budget for the birth of a child.
The procedure for calculating maternity benefits in 2015
It will remain the same, i.e. less beneficial for expectant mothers than it was before 2013. Maternity leave, childcare leave, periods of leave from work, additional days off to care for a disabled child are deducted from the amount of maternity leave.
In 2015, income for the previous two years, for 2013 and 2014, will be taken into account for calculating maternity leave. 2015 income will not be counted even if the woman goes on maternity leave in December. This is not beneficial for those women who will have an increase in income during 2015.
To calculate maternity benefits, you will need the following input data:
- average daily earnings over the past two years;
- duration of maternity leave. It can be 140 days in general, 156 days for complicated childbirth or 194 days for multiple pregnancies.
To calculate the average daily earnings, it is necessary to summarize the salary for two years with bonuses, vacation pay and travel allowances. Please note that payments are calculated without deduction of personal income tax. This does not include sick pay or benefits paid.
The period in which the woman was on sick leave, parental leave, maternity leave is deducted from 730 days.
For example, in 2013, a woman's income was:
· Salary - 150,000 rubles;
· Vacation pay - 15,000 rubles;
· Quarterly bonuses - 40,000 rubles;
Sick leave - 6000 r. (28 days).
In 2014, a woman's income was:
· Salary - 200,000 rubles;
· Vacation pay - 20,000 rubles;
· Quarterly bonuses - 60,000 rubles;
Sick leave - 4000 r. (25days).
The average daily earnings will be: (150,000 + 15,000 + 40,000 + 200,000 + 20,000 + 60,000) / (365 + 365-25-28) = 485,000 / 677 = 716.4 rubles. It remains only to multiply the indicated amount by the number of days of maternity leave. So, in the general case, the size of the maternity leave will be 100,296 rubles. (716, 4 * 140).
If independent calculations of maternity leave seem difficult to you, then you can use one of the online calculators, which, based on the entered data, will allow you to make calculations. One of his examples is presented here
The minimum size of maternity in 2015
In 2015, it is 27,455.34 rubles. with normal childbirth, 30 593, 10 p. - with complicated and 38 045, 26 p. in case of multiple pregnancies (194 days). It is calculated based on the minimum wage for 2015 for the year - 5965 rubles. (5965/730 * 24 * 140).
If you get a smaller size of maternity, then you still will not get below this amount.
The maximum amount of maternity benefits in 2015
Maternity benefits cannot be higher than the statutory level. The fact is that the employer makes contributions to the Social Insurance Fund not from the entire salary of the employee, but only from income that is less than the maximum established level.
In 2015, the 2013 and 2014 limit levels are taken into account. Their size was 568 and 624 thousand rubles, respectively. Accordingly, if your gross annual income was higher, you should still calculate the maternity allowance based on the marginal earnings.
Based on these values, it turns out that the maximum size of maternity in 2015 will be 228602.73 rubles ((568000 + 624000) / 730 * 140). Accordingly, with complicated childbirth, this figure is 254 728, 77 rubles, with multiple pregnancies - 316 778, 08 rubles.
What other payments are due at the birth of a child?
This is a one-time allowance for the birth of a child in a fixed amount (in 2015 it will increase to 14497, 80 rubles), as well as an allowance for registration in early pregnancy (its size for 2015 is 543, 67 rubles). In addition, a woman can count on additional regional and federal payments, if provided (for example, Maternity capital).
Maternity benefits for the unemployed
Unemployed persons are not entitled to maternity benefits. But they can receive a one-time payment for early registration of an antenatal clinic, as well as a maternity allowance in a fixed amount.
The only category of unemployed citizens who can still count on some kind of payments are women who were fired within 12 months in connection with the liquidation of an organization or termination of activities as an individual entrepreneur (lawyer, notary). True, the size of the maternity allowance for such expectant mothers is more than modest. In 2015 it is 543.67 rubles. per month. To calculate maternity in this case, you need 543, 67 * 140 days of the decree (or 156/194) / 30 days. It turns out that the total payments will be 2537.13 rubles.
How to calculate maternity benefits for individual entrepreneurs
Individual entrepreneurs can receive maternity benefits only if they are registered with the FSS on a voluntary basis and have paid insurance premiums for 2014.
Individual entrepreneurs with any income can rely only on the minimum benefits. Of course, this approach can hardly be considered fair. Indeed, for example, with the Pension Fund of the Russian Federation, individual entrepreneurs must share 1% of income over 300 thousand. Moreover, often the total amount of taxes paid to funds a year is several times higher than the maternity taxes received. Also, the salary of the entrepreneur's employees and deductions from it are made not on the basis of the minimum wage, but on the basis of the regional minimum, which is several times higher than it. The entrepreneur himself has to be content with 27 thousand rubles.
How to get maternity benefits
To do this, you must contact your employer with the appropriate application and provide a sick leave received at 30 weeks in the antenatal clinic. The allowance must be assigned within 10 days and paid on the day of the next salary.
Entrepreneurs who are voluntarily insured with the FSS must write an application to the fund.
