How to receive payments at the birth of a child. Second child care allowance Benefits for 2 children up to 1.5

On January 1, 2018, Federal Law No. 418-FZ of December 28, 2017 “On monthly payments to families with children” came into force, providing for payments for the first and second child in the family. These payments have already received the unofficial name "Putin's allowances", since Russian President Vladimir Putin announced their introduction in 2018. Who is eligible for new monthly child benefits? Where and what documents to submit? Will employers be required to pay new child benefits? Are family incomes taken into account when deciding on the appointment of new payments for the first and second child? Let's figure it out.

Habitual child benefits in 2018

There are so-called basic "children's" benefits associated with the birth of a child. From February 1, 2018, they will be indexed by a factor of 1.025 Decree of the Government of the Russian Federation dated January 26, 2018 No. 74 “On approval of the amount of indexation of payments, benefits and compensations in 2018”). Here is a table with the amount of child benefits from February 1, 2018.

The listed types of child allowances are financed by the FSS. However, employees may apply to their employers for their appointment.

Two new payments for children from 2018

On November 28, 2017, V. Putin, at a meeting of the Coordinating Council for the implementation of the National Action Strategy for Children, proposed introducing completely new monthly payments to young families from 2018. For these purposes, the Federal Law "On Monthly Payments to Families with Children" was adopted, providing for two new "children's" payments: for the first and second child.

Thus, at the birth of the first child, the payment will be financed from the state budget. And for the second child, monthly payments can be received from your own maternity capital. Payments will be possible until the child reaches one and a half (1.5) years.

The fundamental question was whether the maternity capital will be extended after 2018? Vladimir Putin answered this question in November 2017 - the maternity capital will be extended until December 31, 2021.

In 2018, the amount of maternity (family) capital will remain at the same level and will amount to RUB 453,026.0. From 2018, some families will be able to receive money from maternity capital in the form of monthly payments for a second child. And maternity capital, respectively, will decrease.

The amount of new payments for children

The amount of the monthly payment will be equal to the subsistence minimum for children, established in the subject of the Russian Federation for the second quarter of the year preceding the year of applying for the assignment of payments. Thus, if you apply for benefits in 2018, then the amount of the monthly payment will be equal to the subsistence minimum for the 2nd quarter of 2017 in a particular subject of the Russian Federation.

The average all-Russian monthly payment for the first and second child will be:

In 2018	10 523 rubles
In 2019	10 836 rubles
In 2020	$11,143

However, we repeat that the exact amount of the payment depends on the specific region and may differ from the average all-Russian values. Here is a table of the exact amounts of the monthly payment for the first and second child in 2018, broken down by region.

The size of the regional subsistence minimum per child for the 2nd quarter of 2017

Name of the subject of the federation (region)	The size of the PM per child for the 2nd quarter of 2017, rub.	What document establishes (the number of the Government Decree)
Chukotka Autonomous Okrug	22222	July 24, 2017 No. 292
Nenets Autonomous Okrug	21973	July 20, 2017 No. 233-p
Kamchatka Krai	21124	July 25, 2017 No. 301-P
Magadan Region	19073	July 19, 2017 No. 142-p
The Republic of Sakha (Yakutia)	17023	August 28, 2017 No. 289
	15897	August 10, 2017 No. 805-P
Murmansk region	15048	08/01/2017 No. 387-PP
Sakhalin region	14734	08/04/2017 No. 360
g.f.z. Moscow	14252	September 12, 2017 No. 663-PP
Khanty-Mansi Autonomous Okrug - Yugra	13958	July 28, 2017 No. 288-p
Primorsky Krai	13553	July 31, 2017 No. 307-pa
Khabarovsk region	13386	08/10/2017 No. 91
Jewish Autonomous Region	13327,12	July 17, 2017 No. 68-OD
Republic of Kabardino-Balkaria	12778	September 19, 2017 No. 170-PP
Komi Republic	12487	July 20, 2017 No. 395
Krasnoyarsk region	12020	July 18, 2017 No. 403-p
Amur region	11979	09/04/2017 No. 188
Republic of Karelia	11978	August 17, 2017 No. 282-P
Arhangelsk region	11734	July 27, 2017 No. 288-pp
Novosibirsk region	11545	July 14, 2017 No. 138
Moscow region	11522	September 27, 2017 No. 806/34
Zabaykalsky Krai	11362,79	08/07/2017 No. 322
Tomsk region	11251	July 31, 2017 No. 174-r
g.f.z. Sevastopol	10935	08/17/2017 No. 597-PP
Tyumen region	10832	July 31, 2017 No. 382-p
Vologodskaya Oblast	10732	August 14, 2017 No. 722
Pskov region	10652	August 2, 2017 No. 324
Tver region	10625	August 25, 2017 No. 261-pp
Rostov region	10501	July 26, 2017 No. 520
Republic of Crimea	10487	August 18, 2017 No. 414
Irkutsk region	10390	July 28, 2017 No. 495-pp
Astrakhan region	10382	July 25, 2017 No. 251-P
g.f.z. St. Petersburg	10367,9	August 17, 2017 No. 693
Tyva Republic	10347	August 11, 2017 No. 360
Perm region	10289	August 29, 2017 No. 756-p
The Republic of Buryatia	10270	August 16, 2017 No. 405
Chelyabinsk region	10221	July 26, 2017 No. 148
Kurgan region	10217	July 25, 2017 No. 249
Sverdlovsk region	10210	March 14, 2017 No. 152-PP
Smolensk region	10201	July 13, 2017 No. 470
Novgorod region	10176	July 14, 2017 No. 213-rg
Kaliningrad region	10138	August 18, 2017 No. 439
Ivanovo region	9999	July 18, 2017 No. 137-ug
Samara Region	9967	July 26, 2017 No. 491
Altai Republic	9954	July 24, 2017 No. 173
Kemerovo region	9857	July 18, 2017 No. 377
Krasnodar region	9845	July 31, 2017 No. 1096
Ulyanovsk region	9818	August 25, 2017 No. 415-P
The Republic of Khakassia	9811	August 14, 2017 No. 412
The Republic of Dagestan	9774	August 14, 2017 No. 174
Vladimir region	9752	August 2, 2017 No. 625
Bryansk region	9677	July 24, 2017 No. 338-p
Volgograd region	9664	08/08/2017 No. 414-p
Kirov region	9662	August 24, 2017 No. 417-P
Chechen Republic	9650	09/05/2017 No. 195
Mari El Republic	9645	July 21, 2017 No. 305
Nizhny Novgorod Region	9612	July 24, 2017 No. 547
Kostroma region	9566	08/07/2017 No. 294-a
Yaroslavl region	9547	July 14, 2017 No. 238
Kaluga region	9487	August 29, 2017 No. 479
Penza region	9470	08/01/2017 No. 367-pP
Altai region	9434	09/08/2017 No. 335
Oryol Region	9429	July 21, 2017 No. 298
Republic of Karachay-Cherkessia	9428	September 12, 2017 No. 238
Republic of North Ossetia - Alania	9372	August 15, 2017 No. 314
Republic of Adygea	9325	08/02/2017 No. 133
Omsk region	9323	09/06/2017 No. 251-p
Leningrad region	9259	August 10, 2017 No. 322
Tula region	9256	July 31, 2017 No. 325
The Republic of Ingushetia	9241	09/07/2017 No. 137
Ryazan Oblast	9215	July 26, 2017 No. 174
Saratov region	9159	August 21, 2017 No. 428-P
Stavropol region	9123	08/07/2017 No. 313-p
Lipetsk region	9078	July 13, 2017 No. 339
Kursk region	8993	July 10, 2017 No. 548-pa
Republic of Udmurtia	8964	August 23, 2017 No. 361
Orenburg region	8958	August 11, 2017 No. 589-p
Republic of Kalmykia	8944	August 21, 2017 No. 284
Chuvash Republic	8910	August 24, 2017 No. 325
Republic of Bashkortostan	8892	August 28, 2017 No. 391
The Republic of Mordovia	8714	July 20, 2017 No. 417
Tambov Region	8634	July 21, 2017 No. 696
Republic of Tatarstan	8490	July 28, 2017 No. 524
Voronezh region	8428	July 25, 2017 No. 588
Belgorod region	8247	July 24, 2017 No. 286-pp

Who will be in charge of assigning and paying new benefits

If a family after January 1, 2018 will apply for new child benefits, then you will need to apply for their appointment:

• for payment for the first child - to the district department of social protection of the population (RUSZN) at the place of residence of the applicant;
• for payment for the second child - the territorial division of the Pension Fund (UPFR) at the place of residence of the applicant.

If twins are born, then it will be necessary to adhere to the same principle - to submit two different sets of documents to RUSZN and UPFR, respectively. At the same time, keep in mind that documents can be submitted through the MFC. This is expressly enshrined in the law.

But why did they do it? Why were two different departments provided for the appointment of "children's"? The fact is that it is the divisions of the PFR that are engaged in maternity capital. Therefore, in order to spend maternity capital funds on a second child, it is necessary to contact the UPFR.

Documents for receiving payments for a second child can be submitted to the UPFR at the same time as documents for obtaining a certificate for maternity capital (clause 7, article 2 of the Law).

Who can receive payments: conditions

In order to be eligible for new payments for children, several conditions must be met:

Condition

Parents (or adoptive parents) are citizens of the Russian Federation and permanently reside on the territory of the Russian Federation.

The first or second child must be born or adopted after January 1, 2018. If the children were born or adopted earlier (for example, in December 2017), then the payment is not due.

The family must have low incomes, not exceeding 1.5 subsistence minimums for the last 12 months per family member, established in the region for working citizens.

Children should not be fully supported by the state.

Citizens (parents or adoptive parents) should not be deprived of parental rights or limited in parental rights.

Thus, it can be assumed that the 2 main criteria that most Russian families will have to meet are:

• birth of children after January 1, 2018;
• lack of income exceeding 1.5 living wages established in the region for working citizens.

Payments for children from January 1, 2018 will be targeted. Decisions for each family will be made individually after reviewing income information.

How will the financial situation of the family be assessed?

In order to be eligible for payments (for the first or second child), the average per capita family income must not exceed 1.5 times the subsistence level of the able-bodied population of a constituent entity of the Russian Federation for the second quarter of the year preceding the year of application. This is enshrined in paragraph 2 of Article 1 of the Law.

The average per capita income of a family is the income received for a certain period of time, excluding taxes, which falls on one family member.

Here is a table with the values ​​of the subsistence minimum for the 2nd quarter of 2017, broken down by region. In this table, in the column “Average per capita family income in 2018”, we show the maximum amount of income up to which you can qualify for monthly payments for children.

Subject	P/M of employees for the 2nd quarter of 2017	Average per capita family income
Belgorod region	8989	13483.5
Bryansk region	10615	15922.5
Vladimir region	10616	15924
Voronezh region	9292	13938
Ivanovo region	10896	16344
Kaluga region	10390	15585
Kostroma region	10581	15871.5
Kursk region	9725	14587.5
Lipetsk region	9580	14370
Moscow region	13146	19719
Oryol Region	10161	15241.5
Ryazan Oblast	10139	15208.5
Smolensk region	11178	16767
Tambov Region	9433	14149.5
Tver region	11037.7	16556.55
Tula region	10120	15180
Yaroslavl region	10429	15643.5
Moscow city	18742	28113
Republic of Karelia	13932	20898
Komi Republic	13276	19914
Arhangelsk region	13022	19533
Vologodskaya Oblast	11907	17860.5
Kaliningrad region	11361	17041.5
Leningrad region	10047	15070.5
Murmansk region	15185	22777.5
Novgorod region	11190	16785
Pskov region	11798	17697
St. Petersburg	11830.3	17745.45
Nenets Autonomous Okrug	21844	32766
Republic of Adygea	9837	14755.5
Republic of Kalmykia	9264	13896
Krasnodar region	11141	16711.5
Astrakhan region	10140	15210
Volgograd region	10146	15219
Rostov region	10623	15934.5
Republic of Crimea	10634	15951
Sevastopol	11162	16743
The Republic of Dagestan	9922	14883
The Republic of Ingushetia	9319	13978.5
Kabardino-Balkarian Republic	11925	17887.5
Karachay-Cherkess Republic	9815	14722.5
Republic of North Ossetia-Alania	9911	14866.5
Chechen Republic	9996	14994
Stavropol region	9404	14106
Republic of Bashkortostan	9498	14247
Mari El Republic	10047	15070.5
The Republic of Mordovia	9068	13602
Republic of Tatarstan	9142	13713
Udmurt republic	9468	14202
Chuvash Republic	9330	13995
Perm region	10804	16206
Kirov region	10159	15238.5
Nizhny Novgorod Region	10033	15049.5
Orenburg region	9269	13903.5
Penza region	9771	14656.5
Samara Region	11072	16608
Saratov region	9581	14371.5
Ulyanovsk region	10362	15543
Kurgan region	10428	15642
Sverdlovsk region	10653	15979.5
Tyumen region	11212	16818
Chelyabinsk region	10608	15912
Khanty-Mansi Autonomous Okrug - Yugra	15294	22941
Yamalo-Nenets Autonomous Okrug	16751	25126.5
Altai Republic	10200	15300
The Republic of Buryatia	10273	15409.5
Tyva Republic	10168	15252
The Republic of Khakassia	9857	14785.5
Altai region	10002	15003
Zabaykalsky Krai	11392.29	17088.435
Krasnoyarsk region	12163	18244.5
Irkutsk region	10814	16221
Kemerovo region	9981	14971.5
Novosibirsk region	11854	17781
Omsk region	9683	14524.5
Tomsk region	11539	17308.5
The Republic of Sakha (Yakutia)	17601	26401.5
		1.5
Kamchatka Krai	20399	30598.5
Primorsky Krai	13191	19786.5
Khabarovsk region	13807	20710.5
Amur region	12184	18276
Magadan Region	18994	28491
Sakhalin region	14552	21828
Jewish Autonomous Region	10158.05	15237.075
Chukotka Autonomous Okrug	21396	32094

Formula for calculating family income

To determine the average per capita income of a family for the billing period and compare it with the maximum allowable, specialists from RUSZN or UPFR will apply the following formula:

Sum of income of all family members / 12 / Number of family members

If information on the amount of income is presented for a period of less than 12 calendar months, the average per capita income is calculated in proportion to the period for which this information is provided.

Family members and income: who is included and how they are counted

Let us explain who is included in the composition of the family, taken into account when calculating the average per capita income. (clause 10 of Article 4 of the Law):

But what kind of income should be included in income? The answers to these questions are contained in Article 4 of the Law. In the table, we summarized family income in monetary form, which are taken into account when calculating the average per capita income.

What is included in family income
Remuneration for the performance of labor or other duties, including compensation and incentive payments.
Remuneration for the work performed, the service rendered, the commission of an action in the Russian Federation. (in particular, civil law contracts)
Directors' remuneration and other similar payments received by members of the governing body of an organization (board of directors or other similar body) that is a tax resident of the Russian Federation, the location (management) of which is the Russian Federation, are considered as income received from sources in the Russian Federation, regardless of the place where the managerial duties assigned to these persons were performed or from where the payments of these remunerations were made
Business income (IP)
Pensions, allowances, scholarships and other similar payments received by a citizen in accordance with the legislation of the Russian Federation and (or) the legislation of a constituent entity of the Russian Federation or received from a foreign organization in connection with the activities of its separate subdivision in the Russian Federation.
Payments to successors of deceased insured persons in cases stipulated by the legislation of the Russian Federation on compulsory pension insurance.
Compensation paid by a state body or public association for the time of fulfillment of state or public duties.
Monetary allowance of military personnel, employees of the internal affairs bodies of the Russian Federation, institutions and bodies of the penitentiary system, customs authorities of the Russian Federation and other bodies in which the legislation of the Russian Federation provides for the passage of federal public service related to law enforcement, as well as additional payments of a permanent nature, and food security (monetary compensation instead of food rations) established by the legislation of the Russian Federation.

When assigning a monthly payment in connection with the birth of the first or second child, the average per capita income will be calculated based on the amount of income of family members for the last 12 calendar months preceding the month in which the application for the payment was made.

Example. Suppose that the mother of the first child applied to social security on February 16, 2018 for the appointment of a monthly payment. In this case, the average per capita family income for the period from January 2017 to January 2018 (inclusive) will be studied.

The Petrov family (citizens of the Russian Federation) consists of three people. They live in the Moscow region:

• mother of the child;
• the father of the child;
• born in January 2018 firstborn.

Between January 2017 and January 2018, the mother worked as a cleaner in a kindergarten. Her monthly income is 5800 rubles. In total, in the billing period, the mother earned 69,600 rubles. (5800 rubles x 12 months). During this period, my father worked as a loader in a grocery store with a monthly income of 18,700 rubles. For the billing period, his income before personal income tax (13%) amounted to 224,400 rubles. (18,700 rubles x 12 months). Let's apply the formula:

• if we assume that the Petrov family includes three people, then the average per capita income for the billing period will be 8 167 rubles(69,600 rubles + 224,400 rubles) / 12/3;
• if we assume that the Petrov family consists of two people (husband or wife, without a child), then the average per capita income for the billing period 12 250 rubles(69 600 rubles + 224 400 rubles) / 12 /3

What are the amounts of child benefits from February 1, 2018 after indexation by a factor of 1.025? How have the sizes changed? What are the amounts of the increase? Which benefits were not affected by indexing? This article provides a table with the new amounts of "children's" benefits and provides examples of calculating benefits in ambiguous situations that an accountant may face in 2018.

From February 1, 2018 - indexation of some benefits

It is customary to include payments related to the birth of children to "children's" benefits. The list of such payments is contained in the Federal Law of May 19, 1995 No. 81-FZ “On State Benefits for Citizens with Children” (hereinafter - Law No. 81-FZ). Most often, employers have to deal with the calculation and payment of the following types of "children's" benefits:

• allowance for registration in early pregnancy;
• monthly allowance for child care up to 1.5 years;
• maternity allowance.

These types of benefits are paid by the employer to their employees. At the same time, insurance premiums to the FSS can be reduced for social benefits paid or the necessary compensation can be received from the fund.

It is worth noting that in some regions there is a pilot project under which benefits are paid not by employers, but directly from the FSS. The territorial bodies of the FSS in the "pilot" regions themselves accrue and pay "children's" benefits. Here is a list of such regions as of February 1, 2018:

Region
Republic of Adygea (Adygea)
Altai Republic
The Republic of Buryatia
Republic of Kalmykia
Altai region
Primorsky Krai
Amur region
Vologodskaya Oblast
Omsk region
Oryol Region
Magadan Region
Tomsk region
Jewish Autonomous Region
The Republic of Mordovia
Bryansk region
Kaliningrad region
Kaluga region
Lipetsk region
Ulyanovsk region
Republic of Tatarstan
Belgorod region
Rostov region
Samara Region
Republic of Crimea
Sevastopol
Astrakhan region
Kurgan region
Novgorod region
Novosibirsk region
Tambov Region
Khabarovsk region
Karachay-Cherkess Republic
Nizhny Novgorod Region

Indexation of child benefits in 2018

There has been no indexation of "children's" benefits since January 1, 2018. In 2018 and in subsequent years, child benefits are indexed annually - only from February 1. The indexation coefficient is approved by the Government of the Russian Federation (Federal Law No. 444-FZ of December 19, 2016). Indexation applies to the following benefits paid by the employer:

• a one-time allowance for women registered in the early stages of pregnancy;
• a one-time allowance at the birth of a child;
• monthly child care allowance.

From January 1 to February 1, 2018, "children's" benefits should be paid in the same amounts as in 2017. Here are the amounts of "children's" benefits in the table from January 1, 2018.

However, since February 1, 2018, the child allowance indexation coefficient has been in effect - 1.025 (Decree of the Government of the Russian Federation dated January 26, 2018 No. 74 “On approval of the amount of indexation of payments, benefits and compensations in 2018”).

Taking into account the new coefficient, from February 1, 2018, "children's" benefits should be paid in indexed amounts, which are shown in the table below.

In districts and localities where regional wage coefficients are established, “children's” benefits (both in January 2018 and from February 1, 2018) will be higher, since they need to be additionally increased by the amount of the multiplying coefficient (Article 5 of Law No. 81-FZ). Next, we will comment on the conditions and procedure for indexing benefits from February 1, 2018.

Allowance for registration in early pregnancy from February 1, 2018

This allowance is supposed to be paid once (that is, at a time). It should be received by women who:

• were registered in medical institutions up to 12 weeks of pregnancy;
• are entitled to maternity benefits (Article 9 of Law No. 81-FZ).

This allowance from February 1, 2018 is supposed to be paid in a new amount - 628.47 rubles. rubles. However, a controversial situation is possible. Let's take an example.

The employee goes on maternity leave from February 2, 2018. On January 26, 2018, the woman submitted to the accounting department a certificate from the antenatal clinic stating that in 2017 she was registered in the early stages of pregnancy (up to 12 weeks). How much is the early registration allowance?

The allowance for registration in the early stages of pregnancy should be paid in addition to the allowance for pregnancy and childbirth (Article 9 of Law No. 81-FZ). Therefore, the allowance for registration in the early stages of pregnancy must be transferred in the amount that is set on the date the maternity leave begins. In our case, the woman went on maternity leave on February 2, 2018. Therefore, the allowance for registration should be paid in the amount of 628.47 rubles (taking into account indexation by a factor of 1.025). If the start of maternity leave had been in January 2018, then the allowance would have been due in a smaller amount - 613.14 rubles.

One-time allowance for the birth of a child from February 1, 2018

One of the parents has the right to a one-time allowance at the birth of a child. If two or more children were born, then the allowance is paid for each of them (Article 11 of Law No. 81-FZ). The employer must pay benefits within six months after the birth of the child, if the employee has submitted the documents necessary for the assignment of benefits (Article 17.2 of Law No. 81-FZ). In connection with the indexation of benefits from February 1, 2018, an ambiguous situation may arise during the appointment.

The child was born in 2017, and the woman came to the accounting department in February 2018 for the appointment of a lump-sum allowance for the birth of a child. How much to pay the allowance?

The amount of the lump-sum allowance at the birth of a child must be calculated on the date of birth, and not on applying for benefits (letter of the FSS dated 17.01.06 No. 02-18 / 07-337). In our case, the child was born in 2017, so the amount of the benefit will be 16,350.33 rubles. (excluding indexation by a factor of 1.025). Pay a one-time allowance at the birth of a child in an indexed amount (16,759.09 rubles) if the child is born in the period from February 1, 2018.

Monthly allowance for caring for a child up to 1.5 years old from February 1, 2018

Minimum care allowance

The minimum wage from January 1, 2018 is 9489 rubles. Cm. " ". Therefore, the minimum benefit from January 1 is $3795.60(9489 rubles x 40%). Less than this amount cannot be paid as an allowance for caring for a child under 1.5 years old.

The minimum wage for caring for the second and subsequent children has not changed since January 1, 2018. It still amounted to 6131.37 rubles. rubles and after January 1, 2018.

Since February 1, 2018, the indexation coefficient for benefits has been approved in the amount of 1.025 (Decree of the Government of the Russian Federation dated January 26, 2018 No. 74 “On approval of the indexation coefficient for payments, benefits and compensations in 2018”). This means that from February 1, if benefits are indexed, their amounts will be:

• allowance for the first child - 3142, 33 rubles. (3065.69 rubles x 1.032)
• allowance for the second and subsequent children - 6284.65 rubles. (6131.37 rubles x 1.025).

It turns out that after indexing from February 1, 2018, the amount of the allowance for the first child turned out to be less than the amount calculated from the minimum wage as of January 1, 2018: 3795.60 rubles. >3142, 33 p.

In this case, the amount of the benefit cannot be less than the amount calculated from the minimum wage. Therefore, even after February 1, 2018, the minimum allowance for the care of the first child remains at the level of 3795.60 rubles. However, the minimum allowance for the second and subsequent children from February 1, 2018 increases to 6284.65 rubles.

Maximum care allowance

The maximum allowance for caring for a child up to 1.5 years in 2018 is not limited. However, the amount of average daily earnings from which the allowance is calculated is limited.

The amount of average daily earnings for calculating benefits cannot exceed the sum of the maximum base values ​​for calculating insurance premiums for the two years preceding the year of parental leave, divided by 730 (part 3.3 of article 14 of the Federal Law of December 29, 2006 No. 255- FZ). Therefore, in order to determine the maximum amount of average daily earnings, the following formula is used:

It turns out that if the employee’s vacation begins in 2018, it is necessary to take into account the values ​​​​of the base limits for calculating contributions to the FSS for 2016 and 2017. They make up:

• in 2016 - 718,000 rubles;
• in 2017 - 755,000 rubles.

Therefore, in 2018, the maximum average earnings for calculating parental leave will be 2017.81 rubles. ((718,000 rubles + 755,000 rubles) ÷ 730 days).

Next, you need to multiply the average daily earnings by the average monthly number of calendar days, equal to 30.4 (part 5.1, article 14 of Law No. 255-FZ). In total, in 2018, the maximum amount of average monthly earnings for calculating benefits will be 61,341.42 rubles. (2017.81 rubles × 30.4).

The amount of the monthly allowance for caring for a child up to 1.5 years old is generally equal to 40% of the average monthly salary (part 1, article 15 of Law No. 81-FZ). Therefore, in 2018, the maximum amount of the monthly allowance per child is 24,536.57 rubles. (61,341.42 rubles × 40%). It is this amount that should be reimbursed from the FSS. Since February 1, 2018, due to indexation at 1.025, nothing has changed in this amount.

Maternity benefit from February 1, 2018

Minimum B&D allowance

The maternity benefit paid by employers is not indexed annually. That is, since February 1, 2018, the maternity allowance has not increased. However, keep in mind that the maximum benefit amount has increased since January 1, 2018, since the calculation of benefits from the beginning of 2018 must take into account the new maximum average daily earnings. Let's explain.

The maternity benefit is paid at a time and in total for the entire period of maternity leave, which is (part 1 of article 10 of Law No. 255-FZ):

• 140 days (generally);
• 194 days (with multiple pregnancy);
• 156 days (with complicated childbirth).

The maternity allowance, in general, must be calculated from the average earnings for the billing period, that is, for the two years preceding the onset of the illness, decree or vacation of the year (from January 1 to December 31). Accordingly, if an employee goes on maternity leave in 2018, then the billing period will be 2016 and 2017 (part 1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ).

However, earnings for the billing period should not be less than a certain amount. The state guarantees the calculation of benefits based on the minimum allowable earnings. It is defined like this:

In total, the minimum earnings for the billing period in 2018 is 227,736 rubles. (9489 R. x 24)

Another value that will be required to calculate the maternity benefit is the minimum average daily wage. To find out the minimum average daily earnings for calculating benefits, the accountant needs to divide the resulting value by 730. The following formula is applied:

Accordingly, from January 1, 2018, the minimum average daily income is 311.967123 rubles per day (227,736 rubles / 730 days). From January 1, 2018, the average daily earnings for calculating benefits cannot be less than this value.

If maternity leave began in 2018, then the minimum average daily earnings for calculating maternity benefits should be taken equal to 311.97 rubles. If the actual earnings are below the minimum, then it was necessary to calculate the allowance from this value. Here are the minimum amounts of maternity benefits from January 1, 2018:

• $43,675.80 (311.967123 × 140 days) - in the general case;
• $60,521.62 (311.967123 x 194 days) - with multiple pregnancy;
• $48,666.87 (311.967123 x 156 days) - with complicated childbirth.

Maximum allowance for B&R

The maximum amount of maternity benefit that an employee can receive is limited to the maximum average daily wage. In 2018, it is 2017.808219 rubles. (718,000 rubles + 755,000 rubles) / 730.

Thus, the maximum amount of maternity benefit in 2018 will be:

• RUB 282,493.15 - during normal childbirth (2017.808219 x 140);
• RUB 314,778.08 - with complicated childbirth (2017.808219 x 156);
• RUB 391,454.79 - in complicated multiple births (2017.808219 x 194).

From February 1, 2018, the maximum allowable maternity benefit does not change, since it does not depend on indexation in any way. A factor of 1.025 does not affect the size.

Benefit amounts from February 1, 2018: table

Benefit	From January 1, 2018	From February 1, 2018
One-time allowance for women at the birth of a child	RUB 16,350.33	RUB 16,759.08 (16,350.33 × 1.025)
*Minimum Monthly allowance for the care of a child up to 1.5 years (for the first child)	RUB 3,795.60 (minimum wage × 40%)	RUB 3,795.60 (minimum wage × 40%)
Minimum Monthly allowance for the care of a child up to 1.5 years (for the second and subsequent child)	RUB 6131.37	RUB 6284.65 (6131.37 × 1.025)
Maximum monthly child care allowance	RUB 24,536.57	RUB 24,536.57
Benefit for a child raised in a family (adoption, guardianship and guardianship)	RUB 16,350.33	RUB 16,759.08 (16,350.33 × 1.025)
Benefit for a disabled child or a child aged 7 years or more or several children who are brothers or sisters of a child placed in a family (adoption, guardianship and guardianship)	RUB 124,929.83	RUB 128,053.07 (124,929.83 × 1.025)
For pregnancy and childbirth Maximum size To calculate the maximum amount of benefits, you need to take into account the maximum size of log cabins. daily earnings, which for 2018 amounted to 2017.80 rubles. ((718,000 rubles + 755,000 rubles) / 730) Minimum size To calculate the minimum amount of benefits, it is necessary to take into account the minimum wage, which for 2018 amounted to 9489 rubles.	Minimum wage (Minimum wage x 24 / 730 x vacation days: 140, 156 or 194) Maximum speed ((718,000 + 755,000) / 730 x vacation days: 140, 156 or 194)	Minimum wage Pregnancy without complications - 43,675.39 rubles. Complicated childbirth during a same-sex pregnancy - 48,667.32 rubles. Complicated delivery in multiple pregnancy - 60,522.18 rubles Maximum speed Pregnancy without complications - 282,493.40 rubles. Complicated childbirth in a singleton pregnancy - 314,778.08 rubles. Complicated childbirth in multiple pregnancy - 91,454.80 rubles.
Lump-sum allowance for women registered in early pregnancy	RUB 613.14	RUB 628.46 (613.14 × 1.025)
Allowance for a pregnant woman of a military conscript	RUB 25892.45	RUB 26539.76 (25892.45 × 1.025)
Benefit for a child of a military man serving on conscription	RUB 11096.76	RUB 11374.17 (11096.76 × 1.025)
Benefit for the child of a serviceman for the loss of a breadwinner	RUB 2231.85	RUB 2287.64 (2231.85 × 1.025)
Monthly payment for a child living in the Chernobyl zone from birth to 1.5 years	RUB 3162.00	RUB 3241.05 (3162.00 × 1.025)

*This allowance depends directly on the established minimum wage. Therefore, the amount is first calculated taking into account the indexation coefficient (3065.69 rubles * 1.025 = 3142.33 rubles). And then it is compared with the minimum wage * 40% (9489 rubles * 40% \u003d 3795.60 rubles). Since the total amount is less than the allowance from the minimum wage, 3,795.60 rubles are taken. Due to the increase in the minimum wage from May 1, 2018, the allowance for caring for the first child will be 4465.2 rubles.

Payments to large families for a child under the age of three and child allowance for children under 18 to low-income families are established by regional law.

Benefit calculator up to 1.5 years

Benefit calculator up to one and a half years online calculates the amount of three benefits: by average earnings, minimum and maximum . The result changes automatically as you enter data.

All rules, limits, regional surcharges and situations are taken into account in the online calculator. Help increase benefits due to explanations, replacement of years, exceptions of "zero" days.

Labor activity

Only those currently employed can receive a full payroll.

The unemployed and individual entrepreneurs will receive a "minimum" - the calculation of the minimum wage. Salary certificates are not required for the minimum calculation.

Full settlement / Minimum / Maximum.

Vacation date

From 07/01/2017 to 12/31/2017 from 01/01/2018 to 04/31/2018 from 05/01/2018 to 12/31/2018 from 01/01/2019 to 12/31/2019 from 01/01/2020 to 12/31/2020
Minimum wage: 11163 ₽

The date of entry into maternity leave determines which minimum wage will be used for the minimum calculation, as well as which two years you can take. After all, you cannot take the current year.

The release date is up to you. Unlike maternity, where the date is determined by the sick leave.

If you plan to go on such a vacation in December, you can write an application for January, for example, so that the current year is included in the calculation.

District coefficient

Amount of children

Only children who are under one and a half years old are indicated here.

Salary and income

The salary is taken in full (with personal income tax). Also income includes: vacation pay, official bonuses, travel allowances (minus sick leave).

The amounts of sick leave, maternity and child benefits are never included in this calculation.

For each year's income, maximum limits. These amounts are taken into account in the allowance calculator up to one and a half. Above this amount, income cannot be (you will not be able to enter), because. it does not pay contributions to the FSS. For example, for 2018, such income cannot exceed 815,000 rubles.

Estimated years

They take two years preceding the year of maternity leave (in 2018, this is from January 1, 2016 to December 31, 2017). At the same time, the start date of the vacation (from yours) is important for choosing years. You can only take a full year from January 1 to December 31. You cannot select two identical years in the online calculator. It is impossible to take into account the year of vacation.

For example, if a woman goes on maternity leave in 2018, then she will not be able to take 2018 into account under any circumstances.

If you were on parental leave in the billing years (year) for a child or on maternity leave (at least one day), then, if desired, in the calculator, you can replace the year (one year) with the previous years (year) (). You cannot replace years for other reasons (for example, if you did not work). In this case, you can only replace the previous year. Any years cannot be taken for replacement.

For example, a woman goes on maternity leave in 2018. Prior to that, she was on maternity leave 2015-2018 for 3 years. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.

What if you're on vacation all year? If a woman has been on parental leave all year, then you can safely take this year, because. it does not affect the calculation (all its days are excluded). But two such years cannot be taken. In one must be a salary and income. Otherwise, the minimum.

Is it possible to take only one year? In the case described just above, one year is actually taken, because. maternity days are completely excluded. But for the calculation always take two years.

Excluded days

By day, average earnings are calculated. The fewer days the better. If not excluded, they take 730-732 days (sum for 2 years). It is not advisable to completely exclude days. In the absence of days, the calculation is "Minimum".

When calculating maternity and child benefits, the number of days can be reduced. You can exclude:
1) periods of temporary disability ( ordinary sick leave), maternity leave (maternity leave), parental leave;
2) the period of release of the employee from work with full or partial preservation of wages in accordance with the law, if insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued on the retained wages for this period ( downtime due to the fault of the employer etc.).

No other cases can reduce the number of days in the calculator. And if, for example, a woman worked for only a year out of two accounting years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.

Excluded days:

From 0 to 731 (366 + 365). Integer.
Number of days to calculate: 731

Partial month

Calculate allowance up to the day

The calculator calculates your monthly benefit amount. But most often they do not go on vacation from the first day of the month and return to work also not on the last.

We will calculate your allowance for a partial month. To do this, you need to specify:

from what day do you go on vacation;

What date will you be on vacation?

results

If there was no income or no days to calculate, then calculation will be minimal..

If the calculation is less than the minimum amount. Get the minimum. You don't need to provide salary slips.

You won't be able to get above the maximum either. There is a maximum for each selected year.

By salary No income ₽ () 0 (salary for 2016 + 2017) ÷ 731 (calendar days) = 0 ₽ (average daily earnings) 0 (average daily earnings) × 40% (rate for 1 child) × 30.4 (average number of days in a month) = If there are no days for calculation, then they will pay a minimum of ₽ If there was no income, then they will pay the minimum

Calculation of the minimum amount: 11163 (minimum wage from 05/01/2018 to 12/31/2018) × 40% (rate for 1 child) + 0% (regional coefficient) = 4465.2 ₽ Calculation of the maximum amount: 718000 (maximum amount for Social Insurance Fund in 2016) + 755000 (maximum amount for Social Insurance Fund in 2017) = 1473000 (maximum earnings for 2 years) 1473000 (maximum earnings for 2 years) ÷ 730 (calendar days for two years) = 2017.81 ₽ (average daily earnings) 2017.81 (average daily earnings) × 40% (rate for 1 child) × 30.4 (average number of days in a month) = 24536.57 ₽

website/kz/dekretnie.php?stj=1&dnid=140&data=182&zan=1&zanst=1&rk=2&rkpr=30&zp1=0&god1=2016&zp2=0&god2=2017&dnir=731

Benefit calculation

Allowance for the care of a child up to one and a half- this is a monthly allowance for child care (at least 4,465.20 rubles in 2018). Is voluntary. The FSS pays until the child is 1.5 years old. For calculation, take the average earnings for two calendar years. Unlike maternity benefits, such benefits can be received not only by the mother, but also by the father and any other person (grandmother, aunt, brother, etc.).
Minimum (by minimum wage) - 4,512.00 (from January 1, 2019), 4,465.20 (from May 1, 2018); Maximum - 26,152.27 (in 2019), 24,536.57 (in 2018).

Mothers eligible for maternity allowance are entitled to receive either maternity allowance (70 days) from the day the child is born, or immediately start receiving monthly child care allowance. (255-FZ Article 11.1)

Rate (amount of benefit)

If there are two children under one and a half years old, then the rate increases by 2 times.
The rate depends on the number of children:

• 40% One child under the age of 1.5 years.
• 80% Two children under the age of 1.5 years.
• 100% Three or more children under the age of 1.5 years.

The company cannot index (increase) benefits until the vacation is over (except for the minimum). Therefore, if you get a minimum, it makes sense to go to work for one day and go on a new vacation again.

Vacation period

The person himself decides when to go on such a vacation and whether to leave at all. You can leave any day until the child is 1.5 years old.

Payment and recalculation

Who pays?

Vacation for all these days, including weekends and holidays, is paid at the expense of the FSS. And it doesn’t matter what taxation regime (OSN, STS, UTII) the company is on.

pilot project of the FSS (now there are more than 20 of them), the reimbursement of benefits will occur directly to employees from the FSS. At the same time, the employer helps the employee collect all the documents.

When I get?

The term for applying for a payment is from the day the parental leave is granted to the day the child turns 1.5 years old (for mothers dismissed during pregnancy - from the day the child was born until the day the child turns 1.5 years old).

The monthly allowance is assigned no later than 10 days from the date of submission of all required documents.
The payment of benefits is carried out on the days established for the payment of wages (starting from the nearest such day after the assignment of the payment).

Recalculation

If you have new documents or decide to calculate in a different way, you have the right to apply for a recalculation of benefits within three years.

The application is written in free form.

Often, in order to get more (for example, choose other years), you need to interrupt your vacation for one day and go back to it.

Retirement (experience)

The periods (years of service) of parental leave are counted in the pension experience, but not more than three periods (children) lasting up to 1.5 years for each child (clause 3, clause 1, article 11 of the Federal Law of December 17, 2001 N 173- Federal Law "On labor pensions in the Russian Federation").

Childcare leave is included in the pension experience, but not more than 4.5 years (until October 2013 it was up to 3 years).

Vacation experience

Rights

Annual vacation is required!

According to Art. 260 TK. "Before maternity leave or immediately after it, or at the end of parental leave, a woman, at her request, is granted annual paid leave (28 days), regardless of the length of service with this employer."

In this case, if a woman has a vacation period of less than 28 days, vacation pay is issued in advance. These vacation pays are either included in the vacation period or returned upon dismissal.

The period of the decree on pregnancy and childbirth is included in the vacation period, and the period of leave to care for a child up to one and a half (three) years is not included.

If an employee (employee) went to work part-time and at the same time took parental leave, the period of work is included in the vacation period for regular annual leave (Article 93 and Part 1 of Article 121 of the Labor Code of the Russian Federation).

If the employee takes another vacation (normal), then the parental leave must be interrupted. She may then go on parental leave again, but then the allowance will need to be calculated anew and everything must be re-registered.

University student

A university student has the right to receive benefits up to 1.5 years at the minimum rate. She also has the right to take a break in her studies for the period of such a vacation.

Right to another benefit

The right to child benefit arises after maternity leave and before the child is one and a half years old. If a woman is on leave to care for a child up to one and a half years, and during this period she has another baby, the allowance for him can be accrued from the day he is born. But then the employee loses the maternity allowance for this second child. And it is usually more.

Kindergarten

Parental leave is not interrupted and cannot be interrupted, even if the child is sent to a kindergarten (it does not matter if it is state-owned or not).

situations

How does experience affect?

The allowance itself does not depend on the length of service, but if the total insurance experience is less than 6 months, then the calculation is at a minimum.

If 2 works?

If the insured person is employed by several insurers, benefits for temporary disability, pregnancy and childbirth are assigned and paid to him by the insurers at all places of work (service, other activities), and the monthly allowance for child care - by the insurant at one place of work ( service, other activities) at the choice of the insured person (213-FZ). However, this issue is controversial: the decision of the Federal Antimonopoly Service dated 05.21.09 No. F10-1765 / 09 - to pay this benefit both at the main place of work and part-time (two sick days).

All payments for all places of work for the last two calendar years are included in the calculation.

Second child

The second child care allowance rate is also 40%. BUT ... In the case of caring for two or more children until they reach the age of one and a half years, the amount of the allowance is summed up (that is, it will be 2 times higher). At the same time, the summed amount of the allowance, calculated on the basis of average earnings (income, monetary allowance), cannot exceed 100 percent of the amount of the specified earnings.

The legislation does not contain norms prohibiting two or more parents (sisters, grandmothers, etc.) from going on leave to care for different children. Those. you can arrange leave for the first for the father, and for the second for the mother (Letter of the FSS of Russia dated May 20, 2010 No. 02-02-01 / 08-2324).

Vacation break

Parental leave can be interrupted and taken back. In this case, the employee will not lose the right to benefits. However, the accountant will have to recalculate the amount of the allowance. The fact is that if the employee works full time, she is not paid benefits. Therefore, in order to receive it again, a woman must write an application for a new parental leave. Therefore, the amount of the benefit must be calculated again. After all, the billing period will change and other amounts will fall into it.

Holiday work

An employee who, during the period of vacation, performs tasks at home or goes out part-time, do not lose their right to benefits. Even if the working day is reduced by only half an hour, the employee will not lose benefits. This is due to the fact that the maximum duration of part-time work is not established at the legislative level. Only the lower bar has been agreed - on parental leave, part-time work can last at least 4 hours. Accordingly, this is a minimum of 20 hours for a five-day work week and 24 hours for a six-day work week. And despite the fact that the woman works, the amount of the allowance is not recalculated every month. It is determined once - when, on the basis of the application of the employee, she is granted leave to care for a child up to one and a half years. Indeed, in this case, the vacation is not interrupted.

However, if you do not want problems with the FSS, it is better to reduce the working day by at least two hours (FSS letter dated 01/19/2018 No. 02-08-01 / 17-04-13832l).

If an employee works part-time as an external part-time worker, then she will not be able to receive two benefits. Only one of the employers pays the childcare allowance to a part-time worker.

Illness while on vacation

Both sick leave and child care allowance are paid if the woman works part-time. If during the vacation period a woman does not work and falls ill, then she cannot count on sick leave pay. But the employee should receive child care allowance during this period. However, in this case, the mother can interrupt the parental leave. Then she will receive temporary disability benefits. In addition, during the period of a woman's illness, any member of the family can take parental leave and receive appropriate benefits.

If the organization closed, liquidated?

Employees (mothers and fathers) dismissed due to the liquidation of the organization (closure of the IP) during pregnancy, maternity leave, parental leave until the age of 1.5 and not receiving unemployment benefits (at the employment center) , you should contact the local branch of RUSZN (district department of social protection of the population). Until November 17, 2013, the allowance was paid in the minimum amount, after this date they began to pay in full, calculated in the organization.

Unemployed mom or dad?

You should contact the local branch of RUSZN (district department of social protection of the population). The second option is to receive unemployment benefits at the employment center. The amount of the social security benefit is the minimum amount of the benefit.

Half-time and minimum

They cannot pay less than the minimum. Despite the bet.

Those payments for which deducted to the FSS. At the same time, such amounts of average earnings as vacation pay, payments for a business trip or downtime are also taken into account. It is not necessary to exclude them from the calculation, unlike the 2010 rules. This is largely due to the fact that now earnings for the billing period must always be divided by 730. That is, it is not required to calculate the calendar days that fall on the hours worked, even if the employee was sick or took vacations at his own expense during the billing years. And it would be completely unfair in such a situation to exclude from the calculation also the average earnings subject to contributions.

If the place of work has changed

If during the last two calendar years the employee has worked in different organizations, a certificate or even several certificates of earnings from each previous place of work is needed to calculate the allowance. The employee herself must submit such documents: this is in her interests. Indeed, without a certificate, the allowance will be calculated based on the amounts that the employee received at her current place of work.
An employee can submit papers on earnings even later - after she is counted on benefits. She has three years to do this. Then you have to recalculate the amounts already paid to her.

If it is not possible to take a certificate from previous places of work? For example, the IP is closed or the company has already been liquidated. In this case, the employee has the right to write a special application, on the basis of which the company will request information about the employee's salary in its PFR department. After all, this fund stores personalized accounting data for each employee.

If there was a leave of absence or maternity leave

If the employee was on maternity or child leave during the two years that are included in the calculation, one or both years of the billing period can be replaced with the previous ones (255-FZ article 14). Of course, if the employee is more profitable. To do this, she must write a special application. But keep in mind: real payments are taken into account, which are not indexed in any way.

Free download sample 31 kb. Word (doc)

If the individual entrepreneur at the same time worked or got a job later, then he cannot provide any salary certificates from his individual entrepreneur. After all, the income of an IP is not a salary. The income of an individual entrepreneur for the FSS is always zero (even if the individual entrepreneur is voluntarily there (yal)), because the individual entrepreneur does not calculate his own salary.

If the employee has been on children's leave during the last two calendar years

If an employee has been on children's leave during the last two calendar years, she may replace one or both years with other years (when she had deductible earnings). To do this, she must write a special application.

Example

The employee goes on parental leave in May 2011. During 2010 and 2011 she was on leave to care for her first child. She did not go to work between decrees. In this case, the allowance can be calculated based on earnings for the period 2008-2009. The main thing here is that the amount of the benefit should be the largest.

Attention! In 2011, an employee may ask her accounting department to use the old rules when calculating child benefits. To do this, she must write a special application. But before accepting such a statement from an employee, calculate the amount of benefits according to the new and old rules. After all, in the end, the employee should receive the largest amount.

If the maternity leave was fired during the liquidation of the organization?

It is necessary to take certificates and go to the social security authorities (RUSZN) - they will continue to pay benefits in full, as before the dismissal. In this case, the maximum amount of the allowance will be 9,815 rubles. However, this restriction is being removed.

Financial liability from benefits

The employer is not entitled to deduct anything from benefits for pregnancy and childbirth, as well as for child care. Even if a liability agreement is signed and you cause damage to property, these benefits are always paid in full.

If the employee had no income

The calculation includes all payments for all places of work for the last two calendar years for which contributions to the FSS of Russia were accrued (according to the rules of 2010). But in practice, a situation is quite possible when an employee has no earnings for the estimated two years. In this case, the allowance must be calculated based on the minimum wage. Even if she has earnings in the year in which she went on parental leave.

Example

O. I. Peresvetova, an employee of Smena LLC, has been going on leave to care for her first child since September 18, 2011. An employee came to the company on January 11, 2011. This is her first job. Therefore, in the billing period, namely in 2009-2010, she has no earnings. So, she will have to calculate the allowance based on the minimum wage.

The monthly allowance will be:

4330 rub. x 40% = 1732 rubles.

Thus, the employee is entitled to the minimum amount of benefits of 2194.33 rubles. This is the minimum set for the firstborn.

Accountant (Reporting)

First, the organization (IP) pays this allowance, then the FSS reimburses it. If the FSS refused to reimburse this benefit, then it must either be returned, or additional insurance premiums must be charged and personal income tax withheld, because then this amount is essentially a regular premium. Or you can spend it as financial assistance ...

Reimbursement of allowances and expenses 2017

Since 2017, all benefits and expenses must be reimbursed from the IFTS. To do this, for periods up to 2017, it is necessary to provide 4-FSS, and after 2017, a calculation certificate (its Form has not yet been approved).

In those regions where there is a pilot project of the Social Insurance Fund (now there are more than 20 of them), the reimbursement of benefits will occur directly to employees from the Social Insurance Fund. In 2020, all regions will join such a project.

Taxes?

Income tax (personal income tax 13%) is not withheld from benefits. Contributions to the PFR and the FSS from these payments are also not made (In accordance with paragraph 1, paragraph 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Territorial Compulsory Medical Insurance Funds).

If you are an IP

Entrepreneur on parental leave?

Contributions to the FIU

According to the Ministry of Health and Social Development (letter No. 19-5/10/2-2767 dated 03/22/2011.), While the individual entrepreneur is on parental leave until he reaches the age of one and a half years, insurance premiums are not paid to the Pension Fund. Since 2013, amendments have been made to 212-FZ, parts 6-7, article 14: you can not pay fixed contributions during the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total, in case submission of documents confirming the absence of activity during the specified periods. You are entitled to benefits in any case. But you have the right not to pay insurance premiums to the FIU for IP if you are officially on parental leave and you have no income from IP at all.

Who pays

If IP voluntarily joins the FSS and pays contributions to the FSS for the year, then he can count on the minimum benefit from the FSS. If an individual entrepreneur is not registered with the FSS, then he can count on the same amount (minimum allowance) from RUSZN.

An individual entrepreneur who simultaneously pays for himself (voluntarily) insurance premiums to the FSS and works under an employment contract can receive sick leave and maternity leave for two reasons at once - both as an employee and as an entrepreneur. But the child care allowance is due only on one basis.

The documents

To receive a childcare allowance for a child under 1.5 years old, the following documents must be submitted to your branch of the FSS of Russia:

• Application of an individual entrepreneur to the FSS of Russia on the appointment of a child care allowance; (Word, 37 kb.)
• a copy of the birth (adoption) certificate of the child being cared for;
• a copy of the birth (adoption, death) certificate of the previous child (children);
• a copy of a certificate from the place of work (service) of the other parent (both parents) of the child that he does not use parental leave and does not receive a monthly allowance for child care;
• other documents, the list of which varies depending on who claims the allowance (parent, guardian, adoptive parent).

Citizens caring for a child under the age of 1.5 years are entitled to receive a monthly allowance.

Persons who have several grounds for childcare allowance are entitled to choose which of them they will receive the allowance for.

The procedure for granting child care allowance

The allowance for caring for a child up to 1.5 years old can be issued by both employed and unemployed parents, guardians and other relatives. However, the terms of appointment and the amount of payments differ depending on the category of the recipient.

Either one of the parents or the next of kin who actually cares for the child can apply for the allowance. At the same time, the payment is retained for him if he works part-time. Grandparents and others relatives to issue allowance can only at the place of work.

For all the above persons, the allowance is paid on the day the child turns one and a half years old. The allowable claim period is six months after the child reaches the age of 1.5 years.

1. In the event of circumstances that may affect the right to receive benefits or change its size (death of a child, employment of a parent, etc.), recipients are obliged notify the OSZN or the employer within a month about it. Transfers are terminated from the next month after the occurrence of the reasons that affected the payment.
2. If, while on parental leave, a woman is entitled to maternity leave(new decree at the birth of a second child or subsequent), she is given the right to independently choose one of the two allowances due to her.

The amount of the monthly allowance for a child under 1.5 years old in 2018

Monthly payment amount working citizens is 40% average income on which insurance premiums are calculated. This value cannot be lower than the established minimum and maximum sizes. In areas in which regional coefficients are applied to the calculation of wages, they are also applied to these sizes. While caring for several children up to 1.5 years of age, benefits are calculated for each child, but in total they must not exceed 100% average earnings.

Unemployed benefits are paid in minimum sizes, depending on the number of children born earlier by the mother of the same child. From February 1, 2018 they are:

• RUB 3142.33- the first in the number of births;
• RUB 6284.65- for the second and subsequent children.

Maximum The allowances for the current year are as follows:

• for the employed RUB 24,536.55;
• servicemen and dismissed during care leave or upon liquidation of the organization - RUB 12,569.33

Citizens who care for a child under the age of 1.5 years (born after 07/01/2016) and at the same time permanently reside or work within the territory of with the right to resettlement, which was exposed to radiation due to Chernobyl disaster, on the basis of Art. 18 of Law No. 1244-1 dated May 15, 1991, a Chernobyl surcharge is provided in the amount of 3241,05 rubles to care allowance up to 1.5 years.

The procedure for applying for benefits for the unemployed

In the department of social protection of the population(OSZN) the following categories of non-working citizens can apply for a payment for caring for a child up to 1.5 years old:

• one of the parents or guardian that belongs to at least one of the following social groups:
  • the unemployed who do not receive benefits from the labor exchange;
  • dismissed, during the period of leave for care (including during the liquidation of the enterprise);
  • students;
  • non-working wives, contract servicemen;
  • entrepreneurs who do not pay insurance premiums to the FSS.
• relatives only if the parents:
  • due to health reasons, they cannot take care of the child;
  • died or deprived (limited) of parental rights;
  • are in places of detention;
  • refused to raise a child, placing him in an orphanage, boarding school or other social institution for full state support.

Persons eligible for unemployment and care benefits have the right to choose on which of the two grounds they will receive payments. If you have chosen to receive benefits from Social Security (SZN), then it is assigned from the day the child is born to one of his non-working parents, registered with the newborn at one address.

students they can also apply for a child care payment in the OSZN from the moment of birth or after the expiration, if they issued it at their educational institution.

What documents and payment deadlines are required

Non-working citizens in order to receive this allowance, they submit the necessary package to the district department of social protection of the population (OSZN) documents:

• a copy of the birth certificate of this child and the previous one;
• certificate of cohabitation of the applicant with the newborn;
• work book (diploma, certificate or military ID);
• a certificate from the employment authorities that unemployment payments are not made;
• a certificate from the work (study) of the second parent, stating that parental leave was not assigned to him and was not paid for this child;
• a copy of the passport and personal account number of the recipient.

Mothers who were dismissed due to the fact that the organization was liquidated during their pregnancy or during parental leave before the age of 1.5 years, and who do not have unemployment benefits, must submit all the necessary documents to the OSZN. For them, to the above set of documents are added:

• order on appointment of leave at work;
• certificate of payment indicating the period and the calculated monthly benefit amount.

Non-working if they do not receive unemployment benefits, they receive child care allowance every month from the day he was born in the bodies of social protection of the population (OSZN) at their place of residence. Payments are made within a certain period, but no later than the 26th day of the next month after the application is submitted.

Conditions for receiving a monthly payment for employees

A working mother after maternity leave can write an application at her place of work for leave to care for a child up to 3 years old, as well as for a monthly allowance, which is paid only when she reaches the age of 1.5 years.

If she sees fit to go to work until the child is one and a half years old, then there are several options for saving this payment:

• go to the place of work on the conditions shortened working day, while the accrual of benefits will be carried out by her;
• design father's allowance child:
  • for a person employed at his place of work;
  • for a non-working person in Social Security at the place of residence, provided that he:
    • does not receive unemployment benefits in the employment center (CZN);
    • registered with this child;
  • apply for payment to your employer one of the employed relatives who will take care of this baby while mom is at work.

Employed citizens can use your vacation in installments, for example, one family member looks after the child for several months, the rest of the vacation is looked after by another. Or not to take care leave, but work part time with partial pay and full benefits.

Calculation of child care allowance up to 1.5 years in 2018 (example)

The amount of the benefit is calculated based on the average earnings of an employed person, calculated for the two calendar years preceding the year of going on vacation, as well as for the period of work with other insurers.

For calculation the amount of the allowance for women going on parental leave in 2017 is used following algorithm:

P \u003d (SZ 2015 + SZ 2016) / (731 - excluded days) × 30.4 × 40%,

• P- the amount of the allowance;
• NW- average earnings for the specified year (two full previous years are taken into account, respectively, in 2017 - 2015 and 2016);
• 731 - the number of days in these two years;
• 30,4 is the average number of calendar days in a month.

For entrepreneurs, private notaries and lawyers who voluntarily paid insurance premiums for the previous year, a monthly allowance of up to 1.5 years is paid in the smallest sizes without calculating their average earnings.

Deadlines and required documents

Payment of child allowance up to 1.5 years working is carried out on the same days as the payment of wages. To get it statement must be written no later than six months after How did maternity leave end?(BiR). The conclusion on the provision of benefits is made within ten days from the date of its submission. The payment is assigned immediately after the last paid day of the BiR benefit.

If the monthly amount for care is more than the amount calculated for the month according to the B&R, then the woman after giving birth can refuse to pay for the B&R immediately. Then this payment will be established from the birth of the child, offset by the previously paid B&R.

In order to receive monthly payments for the care of a child up to 1.5 years old, officially employed Persons must submit the following documents to the accounting department at the place of work:

• leave application;
• benefit application;
• certificate (copy) of the birth of the child;
• certificate and its copy of the birth or adoption (death) of the previous child;
• a certificate from the place of work or study of the other parent, which states that he does not use his vacation and does not receive benefits (for the unemployed from the social security department);
• applicant's passport.

Working citizens submit all certificates at the place of work or study of the one who will actually take care of the child, that is, the one who is on parental leave.

According to the Order of the Ministry of Health and Social Development No. 1012 “On approval of the Procedure and conditions for the appointment and payment of state benefits to citizens with children” dated 12/23/2009, every working person who is on maternity leave can receive monthly material support from the organization. And for unemployed mothers, it is paid by the state until the minor is one and a half years old. Although it actually differs from payments for the firstborn only in the minimum and maximum sizes, many people have a number of questions when applying.

It is a mistake to believe that only their mother can receive money for raising children. Do not confuse the allowance for the care of a second child with lump-sum payments for pregnancy and childbirth. Now not only his parents, but also other close people can take care of a newborn without losing their job and receive financial assistance. There are two organizations that are engaged in the calculation of subsidies.

1. USZN (Department of social protection of the population) is engaged in:
   • unemployed who do not receive special benefits;
   • individual entrepreneurs;
   • students studying full-time at the university.

In the first organization, the amount of the benefit depends on the hours worked. In the second - from the percentage of inflation in Russia, which is subject to change every year.

The amount of the monthly payment is not fixed. It depends on several factors:

• wages;
• the number of hours spent outside the place of specialization;
• the presence of part-time work;
• the number of children who are brought up in the family;
• their age.

The calculation of the allowance for the care of a second child at the place of work is carried out according to the standard scheme, which does not depend on the number of births. To determine the amount of money, the accountant of the organization must familiarize himself with all the documents of the employee and calculate according to the formula:

• P \u003d SZ × 30.4 × 0.4.

It is decoded as follows:

1. P - allowance;
2. SZ - total wages for the final two calendar years (calculated from the end of December to the beginning of February). The resulting number is divided by 730 (the number of days for this period of time). The time spent by the employee not at work (on vacation, on sick leave) is subtracted from the result;
3. 30.4 - the average number of days in a month;
4. 0.4 - percentage of the calculated amount due for payment.

For women who were fired from work due to the liquidation of the enterprise, while they were on leave to care for their first child, the allowance is calculated according to the same formula, but the average salary is taken from the last year.

According to the law, an employee who has a small salary, or has worked little, is entitled to receive a minimum allowance for caring for a second child. In 2018, its size is 6,284.65 rubles, since the minimum wage is 9,489. This figure changes every year depending on the percentage of inflation planned by the state. Indexing is carried out only in February.

The same amount is accrued every month to unemployed, not receiving unemployment benefits, students and individual entrepreneurs who voluntarily pay insurance premiums to the FSS or PFR. This number may include not only mothers, but also (in the event of their death) fathers or official guardians of the newborn.

If a citizen works part-time, then he can count on an additional surcharge from the place of the second activity only if at least six months have passed since the moment of employment, and an employment contract has been concluded. But the amount of the allowance for caring for a second child should not exceed the maximum - 24,536.57 rubles.

Employer's responsibility

According to the Labor Code of the Russian Federation, the employer is obliged to pay a monthly allowance for child care. For each day of delay, 0.003 percent of the refinancing rate of the Central Bank of the Russian Federation will be charged. In addition, an administrative fine in the amount of 1,000 to 5,000 rubles is imposed on the non-payer, and if compensation is not received for more than 2 months, then he begins to bear criminal liability, which provides for imprisonment under article 145 of the Criminal Code of the Russian Federation.

To punish an unscrupulous boss, an employee must write a statement addressed to him indicating the delay period. It is better to create a document in three copies, one of which remains with the applicant, and the second is sent to the FSS. In the event that the employer does not accept the application, one should send a registered letter to the State Labor Inspectorate or apply to the court for proceedings in this matter.

Allowance for two children under one and a half years old

A monthly allowance for the care of a second child can be paid even if the first child is less than 1.5 years old. When the mother did not have time to start working, she must choose what kind of material assistance she wants to receive from the organization in which she is employed. There are two options:

• maternity allowance. In this case, she should write an application to the Social Insurance Fund. Further, she is issued maternity leave and accrued maternity money, in the amount of 100% of her salary for two calendar years. And after 4 months, she begins to receive benefits for both children, which consists of two amounts.
• child care allowance. She is immediately credited with a double subsidy, but does not pay for childbirth, since these two payments cannot be received simultaneously.

The total amount should not exceed 100% of her salary and not be lower than the minimum wages presented in table 1.

Table 1.

The accrual of material assistance from the USZN in such amounts is made to non-working mothers, individual entrepreneurs and students, as well as to those who have several children in the family at the same time.

As a rule, those who have not yet managed to return to work from a long vacation also receive minimal benefits, since they have not actually been present at the place of work for a long time. Therefore, the Government of the Russian Federation stipulates the adoption of a law, according to which, for such a category of citizens, the allowance will be calculated for those years that were worked out before the first maternity leave.

Special cases

In the event of the death of the first child, parents are entitled to receive a full subsidy for the next newborn. Even if, for example, the first-born lived less than a month, his half-brother or sister is considered to be the second.

In order to avoid problems, when applying for benefits to the USZN or FSS authorities, it is necessary to attach with the rest of the documents:

• the birth certificate of the deceased child;
• certificate of his death.

If the parents did not receive or did not save these papers, then they can contact the registry office, where they will be given a certificate with the appropriate entry.

Another thing is when the mother is deprived of parental rights to the first child. Then the allowance for the second is paid as for the only one born in the family.

This happens because the funds provided by the state are intended to care for children and meet their needs, as well as to improve housing conditions. But in the case when the baby is brought up either by other people or in a state institution, the parents do not need additional payments, and receive money only for the newborn living with them.

Registration of benefits

This procedure does not take much time. To apply for an allowance for a second child up to one and a half years, the following documents must be submitted to the appropriate authority:

If the mother of the child is not employed, she can apply to the MFC at the place of residence for this. To apply for a payout, an employee must do the following:

• contact the personnel department or accounting department of your organization;
• after issuing an order for vacation, write an application addressed to your immediate supervisor.

The employer must submit a sample to complete. He contains:

• Full name of the person to whom it is written, that is, the person managing the organization;
• applicant's data;
• the reason for the application;
• list of documents attached to it.

You can bring papers after the end of maternity leave, which lasts:

1. 70 days after the birth of the child;
2. 80 days after childbirth with complications;
3. 110 days for multiple pregnancy.

A certificate of completion of the decree is issued strictly in medical institutions. The decision to assign a payment should last no more than a month, after which it is accrued monthly until the newborn is 1.5 years old. You can be on vacation twice as long, but the allowance for a second child under 3 years old does not require registration, since if the mother does not go to work after a year and a half, she begins to receive only standard insurance amounts.

Therefore, according to the legislation of Russia, almost every citizen has the right to receive financial assistance to take care of the baby. An employer cannot refuse to pay a subsidy to his subordinate, even if the latter has not come to work for several years. Parents can manage the money at their discretion, for the benefit of the child.