The peculiarity of applying for work for women is that sooner or later, almost everyone goes on maternity leave. The task of the accountant here is to correctly calculate the allowance that the employee is entitled to. Since 2011, the rules by which this is done have changed.
Instructions
Step 1
In order to calculate the payments to an employee who goes on maternity leave, she must receive a certificate of incapacity for work at the antenatal clinic. Sick leave for pregnancy and childbirth is drawn up on one form. At the same time, its duration can be 140 calendar days (70 days before childbirth and 70 after) or 194 calendar days if the pregnancy is multiple (in this case, the woman will be given 84 days before childbirth, and after them - 110 days). In the certificate of incapacity for work, the doctor must indicate the expected date of birth, as well as the reason for issuing the sheet - "maternity leave".
Step 2
Since 2011, when calculating the sick leave, a period of 2 calendar years up to the year of the insured event is taken into account. That is, if pregnancy occurred in 2011, then for the calculation it is necessary to take the average earnings for 2009 and 2010. When calculating, all payments from which contributions to the Social Insurance Fund were made are summed up. The maximum amount of possible charges for one year should not exceed 415,000 rubles. All sums of money in excess of this rate are excluded.
Step 3
If the employee received less than the subsistence minimum or did not work during the specified period, then the calculation is made on the basis of the minimum wage. Currently, the minimum wage is 4,611 rubles per month.
Step 4
After adding up the average earnings for two years, it must be divided by 730. This will give you the average daily earnings.
Step 5
Now you need to calculate the amount that the woman will receive as maternity benefits. To do this, multiply the resulting average daily earnings by the number of days that the employee will be on sick leave, i.e., by 140 or 194.
