Conventionally, maternity leave is divided into two stages: 1) pregnancy-childbirth, 2) care for the baby. In the first case, it is at least 140 days, in the second case it ends at the age of 1.5-3 years. How maternity leave is calculated in each period, we consider in more detail in the article.
The woman receives benefits for the decree at her work, and in case of unemployment, in the social services at the place of residence. The calculation of maternity leave is carried out in accordance with the labor code, federal laws of 2006 No. 255 and of 1995 No. 81 for the payment of benefits to citizens with children.
The decree includes a one-time maternity and pregnancy allowance, monthly payments for the care of the baby. According to the minimum wage, the minimum threshold of maternity
lump sum in 2013 was 23.924 rubles, and in 2014 it will reach 25.528 rubles.
The employer legally pays maternity leave in comparison with the sick leave. The size of decrees depends on wages, length of service, registration for pregnancy, and the number of days of vacation. Below is considered how maternity leave is calculated 2013-2014. To these data it is necessary to add lump-sum benefits to the pregnant woman.
How maternity leave is calculated for employees
In 2014, there are no new guidelines for calculating maternity allowances , so the calculation is done, as in 2013. To do this, take salary data with personal income tax for 2 years, taking into account vacation pay, bonuses and business trips, but without sick leave, are divided by the number of working days (731) and the received multiplied by the entire maternity leave (with normal singleton pregnancy - 140 days, with complications childbirth - 156 days, and with multiple pregnancy - 194 days). For example: 216,000 rubles / 731 * 156 = 46,095.76 rubles.
Calculation of the decree for those with less than a year of experience
If the experience is incomplete, then the calculation takes into account the minimum wage. For this, the minimum wage (last year it is 5205, in 2014 - 5554) is divided into working days for 2 years (731) and is multiplied by 24 months and the entire decree. For example: 5205/731 * 24 * 156 = 26.658.71 rubles.
How maternity leave for the unemployed is calculated
For unemployed women, the calculation of the decree is made in the district social service for the protection of the population. For this, the minimum salary of 438.87 is multiplied by the days of the decree and divided by 30 days. For example: 438.87 * 156/30 = 2282.12 rubles.
In any case, to calculate maternity benefits, you can use any calculator online, study the labor code. Maternity leave until the child is 3 years old can be reviewed in the event of new documents. Maternity allowances are paid only to mothers, they do not take taxes and do not make contributions to pension and insurance structures.
And one more thing: many employers create the illusion that they pay pregnant employees out of pocket. In fact, payments are made by the bodies of the FSS, so pregnant employees do not owe anything to their superiors. Please note that when calculating benefits, all the nuances of each category of citizens are taken into account, therefore more accurate data on how maternity leave is calculated will be prompted by an accountant at work, a labor inspector consultant or an employee of the Social Insurance Fund.