For the period of parental leave, the mother is paid a monthly allowance until she turns 1.5 years old. The state regulates the minimum and maximum payments.
In 2016, when calculating child allowances up to 1, 5 years old, the rules are similar to 2015. The allowance is paid not from the day of the child's birth, but after the end of the decree (after about 2 months). After 1, 5 years, payments stop and instead of them you can issue a monthly compensation for a child under 3 years old (50 rubles).
To calculate the benefit, you first need to determine the average earnings for the previous 2 years. When calculating the allowance, an insurance rate of 40% is applied, regardless of the length of service. So, if an insured event (vacation) occurs in 2016, then income for 2014-2015 is taken into account. The calculation is carried out according to the formula (annual earnings for 2014 + the same value for 2015) / 730 days * 30, 4 days * 40/100.
But the state has set a maximum limit for child benefits. It is determined based on the maximum taxable earnings (for contributions to the Social Insurance Fund). This value is revised annually. For 2014 and 2015, the limits are set at 624 and 670 thousand rubles. respectively.
Based on these values, you can calculate the maximum maternity care for a child up to 1.5 years in 2016. The calculation looks like: (624000 + 670000) / 730 * 30.4) * 40/100. The maximum payments will be 21554, 85 rubles, for comparison, they were 19855, 8 rubles. in 2015
How is this limit applied in practice? If the average daily earnings of a woman, calculated in 2016, exceeds 1,772.6 rubles, then the allowance is paid in the maximum amount of 21,554.85 rubles.
