Since 2011, the scheme for calculating sick leave for pregnancy and childbirth has changed. However, this year it is still allowed to apply the old scheme, but this requires a statement from the employee. If there is no such statement, then the calculation is made according to the new method. The allowance is paid based on the calculation of 100% of the average earnings for the last two years. If part of this period relates to work for another insurer, then you must make a request for a certificate of the amount of wages to that organization.
Instructions
Step 1
We consider the total amount of charges for 2 years taxed in the FSS (no more than 415,000).
Step 2
We divide the received amount by the number of working days - by 730. We do not deduct vacation and sick days. We get the average daily earnings (SDZ).
Step 3
We multiply the SDR by the number of sick leave days (for example, 140 for a normal pregnancy).
Step 4
Please note that:
- If, before the onset of maternity leave, a woman worked simultaneously for several policyholders, then the calculation is carried out at all places of work, taking into account the earnings of only this policyholder.
- If maternity leave began in 2010, then from 01/01/11 the accounting department makes a recalculation according to the new rules. If the amount is less, then no changes are made to the benefit, and if it is more, then the benefit is increased by the corresponding amount.
- The accounting department must provide a payroll within 10 days from the date the sick leave is provided, and the payment must be made on the next day the wages are issued.
- If in the period for calculating the average earnings there are periods when a woman did not work, or her earnings were less than the minimum wage, then we calculate on the basis of the minimum wage (minimum wage). It follows that the maternity allowance cannot be less than 19930 rubles, and the maximum amount is 159178, 60 rubles.
