When calculating maternity benefits in 2018, the woman's earnings for 2016 and 2017 will be taken into account. But it is also worth focusing on the established limits of maximum and minimum maternity payments.
Who is entitled to maternity
While awaiting the birth of a child, a mother can count on certain financial assistance from the employer and the state. One of the types of payments is maternity.
They suggest compensation for the average monthly earnings of a woman for the period of her maternity leave. The duration of this leave is from 140 days (70 days before childbirth and the same after). But the specified time frame can be extended for complicated childbirth up to 156 days and for multiple pregnancies - up to 194. Women who have adopted babies are also entitled to maternity leave for 70 days.
Maternity benefits are only due to the following categories of pregnant women:
- officially employed women, from whose salary the employer transfers contributions to the FSS;
- entrepreneurs who voluntarily registered with the FSS;
- dismissed upon liquidation;
- contract servicemen;
- law enforcement officers.
The unemployed are not entitled to maternity leave (do not confuse them with the child care allowance, which is paid to everyone). Unlike child benefits, maternity benefits can only be received by pregnant women.
In principle, the scheme for calculating maternity leave has not changed in recent years. The last two years before the decree are still included in the calculations. But annually at the government level, two values are adjusted, which are important for the results of the calculations in 2018. This is the number of days in 2017-2016 (730), the maximum amount of annual earnings from which maternity wages and the minimum average daily income are calculated.
Maximum maternity allowance in 2018
Women who go on maternity leave in 2018 will have to take into account the amount of earnings for 2017 and 2016. It is important to take into account that if a woman goes on vacation at the end of 2017, then 2017 will not participate in the calculations, but 2016-2015 are taken into account. Therefore, if her salary increased in 2017, it makes sense to postpone the maternity leave to the beginning of 2018.
The maximum amount of maternity benefits in 2018 is the amount more than which the employer is not entitled to pay, regardless of the actual income of the pregnant woman. In 2017, the maximum earnings from which maternity payments are calculated was 755 thousand rubles, in 2016 - 718 thousand rubles. If the woman's real income was higher, he does not participate in the calculations, but the specified limit is taken.
In 2018, the maximum amount of maternity leave is:
- in general (for 140 days of vacation) - 282493, 40 p. (the calculation looks like this: (718000 + 755000) / 730 * 140);
- with complicated childbirth - 314778, 08 p. (718000 + 755000) / 730 * 156);
- with multiple pregnancies - 391454, 80 p. (718000 + 755000) / 730 * 194).
Minimum maternity allowance in 2018
In addition to the maximum amount of payments, the state has established minimum limits, below which a woman will not receive, regardless of her income over the past two years. The minimum size is determined by the minimum wage established for 2018. It is 9489 rubles.
Based on this amount, the minimum maternity benefit in 2018 will be:
- in the general case - 43675, 39 rubles. (calculation: (9489 * 24) / 730 * 140);
- with complicated childbirth - 48667, 32 p. (9489 * 24) / 730 * 156);
- with multiple pregnancies - 60522, 18 p. (9489 * 24) / 730 * 194).
If the calculated amount of maternity leave is less, the woman will receive them in the minimum guaranteed amount.
The minimum average daily earnings participating in the calculations in 2018 will be 311.97 rubles, while the maximum is 2017.81 rubles.
The procedure for calculating maternity benefits in 2018
Maternity payments are calculated quite simply. It is necessary to summarize all income for the previous two years. This is not only a salary, but also vacation pay, travel allowances, bonuses. From the resulting value, the amount of sick leave and various benefits is subtracted. The received annual earnings are compared with the limits for 2017 and 2016, and the average daily earnings of a woman over the past two years should not be less than 311.97 rubles.
Let's give an example. Citizen Petrova in 2016 received the following income:
- salary - 450 thousand rubles
- vacation pay - 37,500 rubles;
- premiums and an annual bonus - 50 thousand rubles.
She was on sick leave for 36 days and the compensation paid to her for temporary disability was 28,000 rubles.
In 2017, she earned 550 thousand rubles. in the form of a salary, 50 thousand rubles vacation pay and received 250 thousand rubles. awards. She did not go to sick leave. The total payments turned out to be more than the limit of 755 thousand rubles, therefore, the amount in excess of this value is not involved in the calculations.
The calculation of maternity leave will look like this: (450,000 + 37,500 + 50,000 + 755,000) / (731-36) * 140 = 260,734, 9 rubles.
