Terms of receiving child benefits. Payments at the birth of the first child, updated maternity capital program, assistance with mortgages - big changes will affect millions of Russians Belarus raising benefits on November 1

In connection with the increase in the minimum wage to 7,800 rubles, the amount of child benefits has changed since July 1, 2017. What are the new sizes of child benefits? Do I need to recalculate the benefits already assigned? Has the minimum amount of childcare benefits increased? What are the amounts of maternity benefits? With such questions, the employee is pretty much contacted by the personnel department (despite the fact that the calculation of benefits, as a rule, is dealt with by the accounting department). Therefore, we will consider the changes in the size of child benefits from July 2017 in more detail, and we will also provide a convenient table with the new amounts of child benefits.

What benefits are considered "children's"

early pregnancy registration allowance;
lump sum at the birth of a child;
monthly allowance for caring for a child up to 1.5 years old;
maternity allowance ("maternity").

At the same time, we note that in some regions of the Russian Federation there is a pilot project of the FSS on the payment of benefits directly from the budget of the fund. Subdivisions of the FSS in the experimental regions calculate and pay "child" benefits to employees themselves.

If the organization or the individual entrepreneur has employees to whom he is obliged to pay "child" benefits, then the employer should know the amount of benefits, including the amount of child benefits from July 1, 2017. So, let's talk about the sizes that have been repeatedly changed (including indexed) this year.

Benefits in January 2017

Since January 1, 2017, there has been no indexation of “children's” benefits. Therefore, in January 2017, employers should have paid employees "child" benefits in the same amounts as in 2016. Let us give in the table the amounts of benefits that are determined by legislation in fixed amounts and are subject to annual indexation:

The size of child benefits in January 2017
Benefit	Size in January 2017
	581.73 RUB
	RUB 15 512.65
	Caring for the first child - 3000 rub.
	Caring for the second child - 5,817.24 rubles.

February indexation 2017

As we have already said, the “children's” benefits listed in the table are subject to annual indexation. At the same time, the maternity allowance ("maternity" allowance) is not subject to state indexation.

In 2017, legislators provided for an indexation of 1.54% from February 1, 2017 (Government Decree Russian Federation dated 26.01.2017 No. 88). In this regard, the size of "children's" allowances have increased since February. Here are the indexed sizes:

Sizes of child allowances from February 1, 2017
Benefit	Size in January 2017
Early pregnancy registration allowance	613, 14 p. ($ 581.73 x 1.054)
Lump sum for the birth of a child	16 350, 33 p. (R15512.65 x 1.054)
The minimum amount of allowance for the care of a child up to 1.5 years old	Caring for the first child - 3065.69 rubles. ($ 2908.62 x 1.054)
	Caring for the second child - 6131, 37 rubles. (RUB 5,817.24 x 1.054)

District coefficients

In districts and localities where regional coefficients to wages are established, "child" benefits (both in January 2017 and from February 1, 2017) will be higher - they need to be additionally increased by the value of the increasing coefficient (Article 5 of Law No. 81 -FZ).

Children's benefits from July 1, 2017

Since July 1, 2017, the minimum wage has increased to 7800 rubles. But has this increase affected the size of child benefits from July 1, 2017? Let's dwell on this in more detail.

Maternity allowance

The new minimum wage (7800 rubles) affected the calculation of maternity benefits from July 1, 2017 in the following cases:

if there were no payments in the billing period or their amount is small;
if the employee's insurance experience at the time of granting the benefit was six months.

What is the billing period

The billing period is two calendar years preceding the start of the decree (from January 1 to December 31). Accordingly, if a woman goes on maternity leave, say, in July 2017, then the billing period will be 2015-2016.

New Minimum Maternity Benefit

Immediately, we consider it appropriate to remind that an employee who is assigned a maternity allowance has the right to apply to the accounting department to replace one or two years of the billing period with other years (if there is no earnings in the billing period or it is very small). The accountant should change the years while observing 3 conditions:

the woman wants to change the years in which she was on maternity leave or parental leave;
the years selected for replacement precede the billing period (letter from the Ministry of Labor of Russia dated 03.08.2015 No. 17-1 / OOG-1105);
based on the results of the replacement years, the amount of the benefit will increase.

But if there is no right to replace the years, then the maternity allowance will need to be calculated by the accountant from the minimum wage - in the minimum amount. In such a situation, it is required to determine the minimum average daily earnings using the following formula:

Minimum average daily earnings = minimum wage at the beginning of the decree x 24/730

From July 1, 2017, the minimum wage is 7800 rubles. Accordingly, from July 1, the minimum average daily earnings for calculating benefits is 256.438356 rubles. (7800 rubles × 24 months) / 730. Here is an example of calculating child benefits from July 1 using the new value of the average daily earnings:

An example of calculating maternity benefits from July 2017

A.V. Nikolaeva wishes to go on maternity leave from 28 July 2017. The settlement period is from January 1, 2015 to December 31, 2016. There was no earnings in the billing period. Insurance experience - 7 months. The regional coefficient is not applied. The minimum average daily wage is RUB 256.438356. (7800 rubles × 24 months) / 730. Daily allowance - 256.438356 rubles. (256,438356 p. × 100%). As a result, the amount of A.V. Nikolaeva for 140 calendar days of the decree, calculated from the minimum wage in the minimum allowable amount, will be 35 901.37 rubles. (256.438356 rubles × 140 days).

Let us remind you that maternity leave is a legally established paid period of 140, 156 or 194 days, which every woman is entitled to to give birth to a child and restore her health.

Until July 1, 2017, the minimum wage was set at 7,500 rubles. And if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily earnings for calculating maternity allowance should be taken equal to 246.575342 p. (7500 rubles × 24 months / 730). This value is used for further calculation of the benefit if it turned out to be more than the actual average daily earnings of the employee. The minimum amounts of maternity benefits until June 30, 2017 were as follows:

34,520.55 RUB (246.575342 p. × 140 days) - in the general case;
RUB 47,835.62 (246.575342 rubles x 194 days) - at multiple pregnancy;
RUB 38,465.75 (246.575342 rubles x 156 days) - with complicated childbirth.

From July 1, 2017 minimum size maternity payments you need to calculate from the new minimum average daily earnings of 256.438356 rubles. Here are the new values of the minimum maternity benefits from July 1, 2017 with different length of leave:

RUB 35,901.37 (256.438356 × 140 days) - in the general case;
RUB 49,749.04 (256.438356 x 194 days) - with multiple pregnancy;
RUB 40,004.38 (256.438356 x 156 days) - with complicated childbirth.

Let's compare the minimum values of maternity benefits from the last minimum wages in the table:

If the experience is less than 6 months

By the time the maternity leave begins, a woman's experience may be less than six months. This happens, for example, if this is the first place of work. Then the maternity wages for a full calendar month should not exceed the minimum wage (part 3 of article 11 of the Federal Law of December 29, 2006 No. 255-FZ). In areas with regional coefficients - in an amount not exceeding the minimum wage, taking into account such coefficients.

When calculating maternity benefits for less than six months of experience, you should use the minimum wage in force in the month of commencement maternity leave... That is, if the vacation began, for example, in June 2017, and ended in October, then in order to limit the amount of benefits in June, you need to rely on the minimum wage in the amount of 7,500 rubles, and in July, August, September and October - 7,800 rubles. The maximum daily allowance for each month should be calculated by an accountant using the following formula:

How the minimum allowance is calculated for less than 6 months of experience

Maximum daily allowance for less than 6 months' experience = minimum wage valid in the month of vacation / number of calendar days in the month of decree

Accordingly, if we are talking, for example, about maternity leave in July 2017, then the maximum daily allowance this month will be 251.6129 rubles. (7800 rubles / 31 days), since July 2017 has 31 calendar days. Here is an example of calculating benefits in a similar situation.

An example of calculation with experience less than 6 months

L.S. Sadovskaya is going on maternity leave from June 21, 2017. It will end on November 8, 2017. In the billing period from January 1, 2015 to December 31, 2016, she has no earnings. Insurance experience - 5 months and 1 day. The regional coefficient is not applied.

Let's determine the average daily wage from the minimum wage, which was applied at the beginning of maternity leave (that is, in June). Average daily earnings will be 246.58 rubles. (7500 rubles × 24 months / 730 days). Accordingly, the daily allowance will be 246.58 rubles. (246.58 p. × 100%).

The maximum daily allowance, depending on the number of calendar days, is as follows:

in June - 250 rubles. (7500 rubles / 30 calendar days);
July, August and October - 251.6129 rubles. (7800 rubles / 31 calendar days);
September and November - 260 rubles. (7800 rub. / 30 calendar days).

Now let's compare the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave. And it turns out that the daily allowance from the minimum wage does not exceed the maximum daily allowance in all months of maternity leave:

246.58 RUB< 250 р.;
246.58 RUB< 251,6129 р.;
246.58 RUB< 260 р.

Thus, the accountant has the right to calculate the allowance from the daily allowance calculated from the minimum wage - 246.58 rubles. As a result, the amount of the allowance for L.S. Sadovskaya for 140 calendar days of the decree will be 34,520.54 rubles. (246.58 rubles × 140 days), where 140 days is the duration of maternity leave.

Maximum size of maternity

As for the maximum size of maternity benefits, they have not changed since July 1, 2017, since they have no effect on the maximum size of the minimum wage. To calculate the maximum amount of maternity leave from 2017, you need to take into account the maximum amount of the average daily earnings. It is calculated according to a formula that does not take into account the minimum wage, but the maximum values of the base for calculating insurance premiums in the Social Insurance Fund for the billing period.

In 2015, the maximum base size was 670,000 rubles. (Decree of the Government of the Russian Federation of December 4, 2014 No. 1316), and in 2016 - 718,000 rubles. (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

That is, in 2017, the maximum average earnings are taken into account as 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. Accordingly, as you can see from the table below, the maximum limits from July 1, 2017, remained at the same levels.

Childcare allowance from 1 July 2017

The employer must pay the childcare allowance to the employee on a monthly basis in an amount equal to 40% of the average earnings, but not less than the minimum amount (clause 1 of article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ).

Minimum care allowance increased

The minimum basic amount of the childcare allowance is established by part 1 of article 15 of the Law of May 19, 1995 No. 81-FZ and is:

when caring for the first child - 1500 rubles. per month;
when caring for the second and subsequent children - 3000 rubles. per month.

These amounts are indexed annually by an appropriate coefficient. Taking into account all indexation coefficients as of February 1, 2017, the minimum childcare benefits were as follows:

RUB 3,065.69 - for the first child;
6131, 37 p. - for the second and subsequent children.

However, due to the increase in the minimum wage, the minimum amount of child benefit will increase from July 1, 2017. After all, the amount of the minimum allowance (for the first child) from July 1, 2017 cannot be smaller, calculated from the new minimum wage, namely 3120 rubles (7800 rubles x 40%). However, you should only use the new value if parental leave started on or after July 1, 2017. At the same time, the minimum wage for caring for the second and subsequent children does not change. It remains in the amount of 6131 rubles for and after July 1.

Maximum care allowance has not changed

The maximum amount of the childcare allowance is not limited. However, there is a limited amount of the average daily earnings on the basis of which this benefit is calculated.

It was established that the size of the average daily earnings for calculating benefits cannot be more than the sum of the limit values of the base for calculating insurance premiums for two years preceding the year of the onset of parental leave, divided by 730 (part 3.3 of article 14 of Law No. 255-FZ ). Therefore, to calculate the maximum size of the average daily earnings, the formula is used:

The maximum value of the average daily earnings = the sum of the limit values of the base for calculating the FSS contributions for the two previous years / 730

Therefore, if a woman's vacation begins in 2017, then the calculations should take the values of the limit values of the base for calculating contributions to the Social Insurance Fund for 2015 and 2016

Taking into account the indicated values for the marginal base, in 2017 the maximum value of the average daily earnings for calculating the monthly care allowance is 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. That is, the calculations apply exactly the same principle as when determining the maximum maternity benefit.

Now let's calculate the maximum average earnings for the whole month. For these purposes, we will multiply the average daily earnings by the average monthly number of calendar days - 30.4 (part 5.1 of article 14 of Law No. 255-FZ). In 2017, the maximum size average monthly earnings for calculating the allowance will be 57 801, 64 rubles. (1901.37 p. × 30.4).

The size of the monthly allowance for caring for a child up to 1.5 years is generally equal to 40% of the average monthly earnings (part 1 of article 15 of Law No. 81-FZ). Therefore, in 2017, the maximum amount of monthly allowance per child will be 23,120.66 rubles. (57,801.64 rubles × 40%). This maximum amount of parental allowance applies throughout 2017. And, as you can see, the increase in the minimum wage from July 1, 2017 simply could not affect it.

Recalculation of child benefits

If the right to parental leave for the first child arose before July 1 and the accountant calculated the minimum allowance (3065.69 rubles), then no recalculation should be made. However, if the vacation began on July 1, 2017 or later, then the woman is entitled to 3120 rubles for each month. Accordingly, if you paid the woman less, then you need to recalculate and pay extra.

You will also need to review and pay additional maternity benefits if, after July 1, 2017, you assigned them without taking into account the increased minimum wage in the cases described above (there is no earnings in the billing period or experience less than six months).

Benefits from July 1: summary table

So, we have shown by examples how changes in the minimum wage affected the size of child benefits from July 1, 2017. However, some "child" benefits have not changed in connection with the increase in the minimum wage. To make it easier for the personnel officer to navigate the amount of benefits in 2017, we summarized the total values of "children's" benefits in a single table. You can apply her code for advice to the HR department to contact employees. You can also transfer it to the accounting department.

Children's benefits from July 1
Benefit	From January 1, 2017	From 1 February 2017	from July 1, 2017
Early pregnancy registration allowance	581.73 RUB	613, 14 p.	613, 14 p.
Lump sum for the birth of a child	RUB 15 512.65	16 350, 33 p.	16 350, 33 p.
Minimum monthly allowance for caring for a child up to 1.5 years old	caring for the first child - 3000 rubles; caring for the second and subsequent children 5 817.24 rubles.	caring for the first child - 3065.69 rubles;	caring for the first child - 3120 rubles; caring for the second and subsequent children - 6131.37 rubles.
Maximum childcare size	23 120.66 RUB
Minimum amount of maternity allowance		34 520.55 rubles - in the general case; RUB 47,835.62 - with multiple pregnancies; RUB 38,465.75 - with complicated childbirth.	35 901.37 rubles - in the general case; RUR 49 749.04 - for multiple pregnancies; RUB 40,004.38 - with complicated childbirth.
Maximum amount of maternity allowance	RUB 266,191.8 (1901.37 rubles × 140 days) - in the general case; RUB 368,865.78 (1901.37 p. × 194 days) - with multiple pregnancy; RUB 296,613.72 (1901.37 p. × 156 days) - with complicated childbirth.

Child benefits in 2019 are subject to indexation to last year's inflation rate. In addition, in 2018, new monthly payments were introduced for young families for the first and second child. Let's talk about the size of child benefits in 2019.

Child benefits are reviewed every year. The procedure for the annual increase in payments is established by paragraph 1 of Article 1 of Federal Law No. 444-FZ of December 19, 2016: payments for children must be reviewed annually on February 1, taking into account the increase in prices last year. The indexation coefficient is approved by the Government of the Russian Federation.

Since February 1, 2019, child allowances have been indexed by the coefficient 1,043 (Government decree of January 24, 2019 No. 32). See the table for the amount of child benefits for each child under 18 in 2019.

Children's benefits from February 1, 2019

From January 1 to February 1, 2019, child benefits are paid in the same amounts as last year. And from February 1, payments will be indexed to a new coefficient (with the exception of maternity capital), set in accordance with the inflation rate in 2018. The indexation coefficient from February 1, 2019 is 1.043. Initially, payments to parents in 2019 were planned to be increased by 1,034 times. Last year, the Government published the corresponding draft resolution. But plans have changed.

1.043 - indexation coefficient for child benefits in 2019

From February 1, 2019, children are paid taking into account the new coefficient established by the Government of the Russian Federation.

Lump sum benefits

	Benefits for children in 2019, rubles
Payment type	From January 1, 2019, RUB	From February 1, 2019, RUB
For registration in early pregnancy (up to 12 weeks)	628,46	655,48 (628.46 x 1.043)
At birth (adoption) of a child (establishment of guardianship, transfer to a foster family)	16 759,08	17 479,72 (16,759.08 x 1.043)
Maternity To calculate the maximum payout, you need to take into account the maximum average daily earnings. In 2019 it is equal to RUB 2150.68 ... ((755,000 rubles + 815,000) / 730). The minimum average daily wage = minimum wage at the beginning of the vacation x 24/730. The minimum wage from January 1, 2019 is 11,280 rubles.	Maximum size: 301 095,89 (calculation: (755,000 + 815,000) / 730 x 140); 2) With complicated childbirth - 335 506,85 (calculation: (755,000 + 815,000) / 730 x 156); 2) With multiple pregnancies - 417 232,88 (calculation: (755,000 + 815,000) / 730 x 194). Minimum size: 1) During pregnancy without features and complications - 51 918,90 (calculation: ( 11208 x 24) / 730 x 140); 2) With complicated childbirth - 57 852,49 (calculation: (11 280 x 24) / 730 x 156); With multiple pregnancies - 71 944,76 (calculation: (11 280 x 24) / 730 x 194).
Pregnancy for wives of military conscript service
When adopting a disabled child, a child from 7 years old or several children who are sisters or brothers at the same time (for each of the children)
Maternal (family) capital	453 026,00 (not indexed in 2019)

Monthly benefits

Benefit type	Size, rub.
	From January 1, 2019	From 1 February 2019
Caring for a child up to 1.5 years old	Minimum size: For the first child - 4 512,00 ... (11,280 x 40%) 6 284,65	Minimum size: For the first child - Will not change For the second and subsequent children - 6554,89 (6284.65 x 1.043)
	Maximum in 2019 - 26 152,33 ((755,000 + 815,000) / 730 x 30.4 x 40%)
For the first child born in 2019

An increase in the minimum wage to 7,800 rubles from July 1, 2017 in some situations will affect the calculation of sick leave, maternity and child benefits. But it is worth noting that no indexation of benefits will take place from July 1, 2017, just due to the increase in the minimum wage, there have been changes in the calculation and minimum values. Let's figure it out in more detail.

The minimum benefits have increased since July 1, 2017. The minimum wage for calculating benefits for two accounting years will be 187,200 rubles. (7800 rubles * 24 months) or 256.44 rubles. per day (187,200 rubles / 730 days). This change will affect the calculation of sick leave and maternity leave in two cases:

If the employee did not have earnings for the billing period;

If average earnings calculated for the specified period, calculated for a full calendar month below the minimum wage on the day of the insured event.

Another reason for the payment of the minimum allowance is if an employee who is on sick leave during the period of disability due to his own illness violated the regime prescribed by the doctor.

Minimum maternity allowance

Let us remind you that maternity leave is a legally established paid period of 140, 156 or 194 days, which every woman is entitled to to give birth to a child and restore her health.

Until July 1, 2017, the minimum wage was set at 7,500 rubles, and if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily earnings for calculating maternity benefits should be taken equal to 246.575342 r. ... (7500 rubles * 24 months / 730). This value is used for further calculation of the benefit if it turned out to be more than the actual average daily earnings of the employee. The minimum amounts of maternity benefits until June 30, 2017 will be as follows:

34,520.55 RUB (246.575342 p. * 140 days) - in the general case;

RUB 47,835.62 (246.575342 p. * 194 days) - with multiple pregnancy;

RUB 38,465.75 (246.575342 p. * 156 days) - with complicated childbirth.

From July 1, 2017, the minimum amount of maternity payments must be calculated from the new minimum average daily earnings of 256.438356 rubles. Here are the new values of the minimum maternity benefits from July 1, 2017 with different length of leave:

RUB 35,901.37 (256.438356 * 140 days) - in the general case;

RUB 49,749.04 (256.438356 * 194 days) - with multiple pregnancy;

RUB 40,004.38 (256.438356 * 156 days) - with complicated childbirth.

Let's consider the changes by examples.

Example 1.O. N. Kurochkina wishes to go on maternity leave from 28 July 2017. The settlement period is from January 1, 2015 to December 31, 2016. There was no earnings in the billing period. Insurance experience - 7 months. The regional coefficient is not applied. The minimum average daily wage is RUB 256.438356. (7800 rubles * 24 months) / 730. Daily allowance - 256.438356 rubles. (256.438356 p. * 100%). As a result, the amount of the allowance to Kurochkina O.N. for 140 calendar days of the decree, calculated from the minimum wage in the minimum allowable amount, will be 35 901.37 rubles. (256.438356 p. * 140 days).

By the beginning of the maternity leave, a woman's experience may be less than six months. This happens, for example, if this is the first place of work. Then the maternity wages for a full calendar month should not exceed the minimum wage (part 3 of article 11 of the Federal Law of December 29, 2006 No. 255-FZ). In areas with regional coefficients - in an amount not exceeding the minimum wage, taking into account such coefficients.

Example 2 Ivanova S.P. from June 21, 2017 goes on maternity leave. It will end on November 8, 2017. In the billing period from January 1, 2015 to December 31, 2016, she has no earnings. Insurance experience - 5 months and 1 day. The regional coefficient is not applied.

Let's determine the average daily earnings based on the minimum wage, which was applied at the beginning of maternity leave (that is, in June). Average daily earnings will be 246.58 rubles. (7500 RUB * 24 months / 730 days). Accordingly, the daily allowance will be 246.58 rubles. (246.58 p. * 100%).

The maximum daily allowance, depending on the number of calendar days, is as follows:

in June - 250 p. (7500 rubles / 30 calendar days);

July, August and October - 251.6129 rubles. (7800 rub. / 31 calendar days);

September and November - 260 rubles. (7800 rub. / 30 calendar days).

Now let's compare the amount of the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave. And it turns out that the daily allowance based on the minimum wage does not exceed the maximum daily allowance in all months of maternity leave:

246.58 RUB< 250 р.;

246.58 RUB< 251,6129 р.;

246.58 RUB< 260 р.

Thus, the accountant has the right to calculate the allowance from the daily allowance, calculated from the minimum wage - 246.58 rubles. As a result, the size of the allowance to S.P. Ivanova for 140 calendar days of the decree will be 34,520.54 rubles. (246.58 rubles * 140 days), where 140 days is the duration of maternity leave.

Minimum childcare allowance

The amount of the minimum allowance (for the first child) from July 1, 2017 cannot be less than the amount calculated from the new minimum wage, namely 3120 rubles (7800 rubles * 40%). However, you should only use the new value if parental leave started on or after July 1, 2017. At the same time, the minimum wage for caring for the second and subsequent children does not change. It remains in the amount of 6,131 rubles before and after July 1.

Example 3.The employee goes on leave to care for the first child in the summer. The estimated period is 2015-2016. During this time, she was credited with 122,907.72 rubles. There were no excluded periods. The monthly allowance based on actual earnings will be: 142,901.12 rubles / 731 days. * 30.4 days * 40% = RUB 2044.54 Let's consider two situations. The first is that the nursing leave starts before July 1. Let's calculate the amount of the monthly allowance based on the previous minimum wage: 7,500 rubles * 40% = 3,000 rubles. The worker's child is the first. This means that the amount of the benefit cannot be less than 3,065.69 rubles. This amount is due to the employee for a full month, since it is more than 2044.54 rubles and 3000 rubles. The second situation - the vacation starts on July 1 or later. The amount of the benefit from the new minimum wage will be: 7800 rubles * 40% = 3120 rubles. This is more than $ 30.69. Therefore, in this case, charge the employee 3120 rubles. per month.

If an employee is sick or the employee went on maternity leave before July 1, it is necessary to use the new minimum wage only if the amount of the benefit was limited to the minimum wage, that is, in a situation where the length of service is less than six months.

This is due to the fact that they are calculated on the basis of such a rule - the size of the monthly allowance cannot exceed the minimum wage. On what date you need to take the minimum wage for calculating benefits, Law No. 255 does not say (part 6 of article 7 of Law No. 255-FZ), so the benefit must be recalculated by months if different minimum wages apply.

Example 4 (sick leave).The employee was sick from June 28 to July 4, 2017 inclusive (seven calendar days in total). The settlement period is 2015–2016. The employee works full time, regional salary ratios in the region have not been established. During 2015-2016, the employee had no earnings. At the time of illness, his insurance experience is less than six months. This means that the amount of the benefit cannot exceed the following value: 7,500 rubles / 30 days. * 3 days + 7800 rub. / 31 days * 4 days = 1756.45 rubles, where 30 days. and 31 days. - the number of days in June and July, and 3 days. and 4 days. - the number of sick days in these months. Now let's determine the minimum amount of the benefit. To do this, take the minimum wage on the date of the disease - June 28: 7,500 rubles * 24 months. / 730 days. * 60% * 7 days = 1035.62 rubles. This amount is less than 1,756.45 rubles. This means that the employee needs to accrue 1,035.62 rubles.

Example 5 (maternity leave).The employee went on maternity leave from June 5 to October 22, 2017 inclusive. She got a job in the company in February 2016. This is the first place of work. This means that at the time of her maternity leave, her experience is less than six months. The employee works full time, regional salary ratios in the region have not been established. Before the decree, the accountant calculated the amount of the allowance as follows. The settlement period is 2015–2016. The employee had no earnings at that time. In this case, the minimum amount of daily earnings will be 246.58 rubles. (7500 rubles * 24 months / 730 days). But since the length of service is less than six months, the amount of the benefit cannot be more than one minimum wage for a full calendar month. With a daily earnings of 246.58 rubles. the amount of the benefit will exceed the minimum wage in those months in which there are 31 days (246.58 days * 31 days = 7643.98 rubles). That is, in July and August. This means that during these months you need to pay 7,500 rubles. Moreover, there are 31 days also in October. Let's calculate the allowance for this month, as well as for other months during which maternity leave falls:

246.58 days. * 26 days = RUB 6411.08 (for June);

246.58 days. * 30 days = 7397.40 rubles. (for September);

RUB 7,500 / 31 days * 22 days = 5322.58 rubles. (for October).

As a result, the amount of the maternity allowance will be:

RUB6,411.08 + 7397.40 RUB + 7500 rub. * 2 + 5322.58 rub. = 34 131.06 rubles. Since July 1, the minimum wage has increased to 7800 rubles, which means that the amount of benefits for the period from July 1 must be recalculated. Maternity wages for July, August and October now do not exceed the minimum wage. An employee needs to pay the following amount: (7643.98 rubles - 7500 rubles) * 2 + 246.58 rubles. * 22 days - RUB 5,322.58 = 390.22 rubles.

Lead Audit Specialist

At the birth of a child, mothers are entitled to several types of state support. Their sizes are fixed by law, while they are periodically changed, which is associated with the level of inflation or a separate decision of the Government. So, the corresponding law regulated an increase in the monthly child benefit in Moscow in 2018.

Monthly child benefits

When a child is born, the mother has the right to take leave, necessary to provide him with care, for a period of up to 3 years. At the same time, she is entitled to a monthly child allowance in 2018, as well as the earlier one, which can only be received until the newborn reaches 1.5 years.

Not only the mother, but also other close relatives can take leave to take care of the baby and receive payments. This is possible provided that the woman started working, died or went missing. It is also permissible to divide the care time between eligible persons. For example, the mother takes care of the child for six months, the father for six months, etc.

For working mothers

The level of the monthly allowance is calculated in different ways, based on the social group to which the woman belongs: working, not working. In the first case, the employee is subject to social insurance, therefore, payments are made by the employer. In the second, the transfer is taken over by the local social authority. protection.

For the unemployed

If the mother does not work and is registered for unemployment, receiving the appropriate allowance, she will have to make a choice, because she has the right to apply for only one of them: a monthly allowance for a child under 1.5 years old or unemployment. Re-registration is taking place on a separate application. A woman will face a similar choice if she becomes pregnant before the first baby reaches 1.5 years of age. In this case, the choice is between child and maternity benefits.

Amount of benefits for a child under 1.5 years old

Unemployed citizens are entitled to cash payments in the amount of at least:

3,065.69 - for the first newborn before reaching 1.5 years;
6,131.37 - on subsequent.

The amount of the monthly child allowance in 2018 has been increased compared to the previous period. Until this year, these values were just over 2,900 and 5,800 rubles per month.

Calculation for working women

For working citizens, children may be higher, since they are calculated from the wages of the mother or a person who is legally entitled to receive assistance. Calculations are made according to the following principles:

Wages for the last 2 years are summed up.
Divide by the number of days to get the average.
The latter is multiplied by 30.4. This is the average monthly income.
Calculated 40% of the monthly average. This is the amount of the benefit.

Maximum payout

The law defines the maximum levels of the monthly child benefit in 2018:

23 088.92 - for all persons subject to insurance;
12,262.76 - for female employees who lost their jobs during pregnancy due to liquidation of the company, during the closure of individual entrepreneurs, termination of the status of a lawyer, etc.

Limits are calculated based on the maximum base for calculating insurance premiums.

Increase in benefits in Moscow since 2018

In addition to national benefits, there are regional programs that provide increased attention to certain categories. So, persons whose income is less than the minimum established for living are eligible for an additional monthly childcare allowance in Moscow.

Today, the law declares the following benefits for children until they reach 1.5 years of age:

Single mothers: 15,000
For children of military personnel or wanted parents: 6,000;
Others: 1500.

Similar benefits are due from 3 years old to the age of majority of the baby, and several bigger size for children 1.5-3 years old: 4500, 3300 and 2500 rubles, respectively (according to the above categories).

1,500 rubles are also due to workers dismissed during the liquidation of the company, as compensation.

Change in payments to low-income families in 2018 (the first figure is the level of 2017, the second is new data, the third is how many times the payment has changed)

Changes from 1 June 2018

Moscow authorities announced an increase in the monthly benefit in 2018. So, the law on the monthly child allowance in Moscow established an increase of 33% from June 1, 2018. The increased benefits apply to all persons. From 1.06.2018, the allowance will increase from 1,500 to 2,000 rubles. This applies to both categories: up to 1.5 and 3-18 years old. For children 1.5-3 years old, a similar increase is provided, after which the amount will be 3,000 rubles.

This decision the authorities explain by concern for low-income families, which is the basis of the state's social policy. In 2018, the budget allocated 50 billion rubles to support families with children, of which more than half is predetermined for social benefits... The project to increase aid will require over 1 billion rubles, which will provide 265 thousand children under the age of 1.5 years living in low-income families.

Single: 3,000 for 0-1.5 and 3-18 years old, 5,000 for 1.5-3 years;
For military children and wanted parents: 2,400 and 3,800, respectively.

These groups include 168 thousand families with an income of less than the minimum.

Additional help for mothers

In addition to increasing the monthly child benefit in Moscow, other types of assistance remain unchanged, at the level of the previous year:

When registering at a Moscow hospital (up to 20 weeks): 600 rubles.
For childbirth (maternity): 7,000 - normal delivery, 7,800 - complicated (decree 156 days), 9,700 - multiple (194 days).
Compensation for childbirth: 5,500 - for the first newborn in the family, 14,500 - for the next.
Compensation for the simultaneous birth of three or more babies: 50,000 rubles.

These types of assistance are single-use. are paid in the specified amount only to non-working mothers, the rest receive them from the employer in the manner prescribed by law. In particular, they are entitled to 100% of the pay for maternity leave. The calculation is based on data for two years, by determining the average daily indicator. It is multiplied by the number of vacation days. They also have limits calculated according to the appropriate formulas.

Applying for benefits

It is necessary to apply for monthly assistance at the place of work or in departments social protection, in the absence of such.

For the employer

To apply for a monthly allowance for a child up to 1.5 years old, an employer must first find out in the accounting department the required package of documents. Usually, it consists of:

Statement;
A copy of the registration papers for the newborn;
A certificate from the father's employer about the absence of the appointment of a similar benefit to him.

In some cases, the employer has the right to request other papers. At the same time, you can apply for parental leave.

In the FSS

If the mother is not employed, she can apply for monthly child support in 2018 at the district department of the FSS or at the place of residence. For residents of Moscow and St. Petersburg, there is an opportunity to send an application and scanned copies of supporting documents online.

Attached to the application:

Documents proving the birth of a baby or adoption;
A certificate from the company where the father is employed, confirming that he is not using leave to care for a baby up to 1.5 years old and that he has not been assigned a monthly allowance.
A copy of the work book to certify the last place of work or another document (for example, a diploma of completion of training, an employment contract, etc.).
Certificate of the absence of unemployment charges.
The passport. Temporary residence permit papers (foreigners, stateless persons).

If the father submits the application, he needs similar papers.

Online on the State Services website

Application consideration period

Regardless of the recipient of the application, the decision is made within 10 days, in accordance with the current law.

Benefit payment period

Payments start from the day of the end of the decree, monthly, until the newborn reaches 1.5 years.

conclusions

Monthly allowance for a child under 1.5 years old is a form of state support for childbirth in the country. It is issued on a separate application by the employer in the amount of 40% of the mother's earnings or by the body social support in the amount established by law. The amount of the benefit increases every year to keep pace with inflationary changes. Each region has its own allowances or additional payments to certain categories. In 2018, in Moscow, the monthly allowance for a child living in a low-income family increased by 33%. The new benefits are effective from June 1, 2018.

Raising children is a responsible process that requires not only moral, but also large financial investments. In this regard, the state provides for the payment of child benefits for fathers and mothers. Children's benefits is different kinds deductions, the purpose of which is to provide material support to families with children, and to provide the younger generation with decent care and upbringing. Therefore, these funds are generously sponsored by the state budget and other sources.

Childcare allowance table from 1 January 2019

Terms of appointment and receipt of child benefits

Women who have made sure to get registered no later than the first three months of pregnancy can expect to receive lump sum... At the same time, the deadline for submitting an application for processing this payment cannot exceed six months from the date of 12 weeks gestation.

One-off and monthly benefits for pregnancy and childbirth for women in need can be appointed to those who timely submitted the relevant application - no later than six months after the woman resumes employment.

A birth certificate is a document that, in a sense, protects a pregnant woman from poor-quality medical care by paying for part of the services provided by a medical institution. The term for issuing a generic certificate is from the onset 30th week of pregnancy before the baby is born.

A pregnant woman who has been registered in a timely manner has the right to be provided with the necessary medicines at the expense of public funds or at a significant discount. Wherein free medicines are issued at a time at any stage of pregnancy up to the birth of a child.

One-time.

The general lump sum must be issued within six months from the date of the birth of the child. After submitting the documents, the request is processed, as a rule, in two weeks, and payments are calculated.

Monthly child allowance.

Compensation monthly payments to families with children are usually about 40 percent from the parent's income. At the same time, starting from 2019, a family can apply for this amount of payments until the child reaches 3 years old(previously up to 1.5 years). The application for this compensation is considered before the child reaches this age.

There is a separate type of payments for children of military personnel. Payment term child allowance at the same time, it stops when the child reaches the age of three.

An application for compensation can be submitted by a pregnant wife of a military serviceman whose pregnancy period is from 6 months... In this case, the payment is a lump sum.

For families who are unable to provide a child with healthy nutritious food, as well as for pregnant and lactating mothers, the state provides an appropriate allowance. At the same time, the deadline for submitting an application cannot exceed six months from the moment the child is born.