Leave to care for a child up to 3 years old is granted to a woman or another close relative on the basis of Article 256 of the Labor Code of the Russian Federation. Nursing leave up to one and a half years is paid at the rate of 40% of the average earnings for 2 years; care leave up to three years is not paid.
Necessary
- - calculator;
- - statement;
- - order;
- - notification to the accounting department.
Instructions
Step 1
To calculate the childcare allowance for a child up to one and a half years old, receive an application from the employee. An application for parental leave from one and a half to 3 years must be written separately immediately or after the end of the leave up to one and a half years.
Step 2
Issue the order of the unified form No. T-6. Introduce it to the employee who submitted the application against receipt. Send a notification to the accounting department to calculate the allowance for caring for a child up to 3 years old.
Step 3
The accountant must calculate the average daily earnings for 24 months. Based on this amount, make further calculations. In the total amount for the benefit calculation, include all the amounts earned on which you withheld 13% income tax. Do not include one-time payments, material assistance, social benefits in the total calculation figure.
Step 4
Divide the resulting amount by 730 (the number of calendar days in the billing period), multiply by 30, 4 (this is the average number of calendar days in a month), then multiply the figure by 40%. This will be the monthly amount of the childcare benefit for up to one and a half years.
Step 5
If an employee has worked at your company for less than 24 months and has not worked anywhere else, that is, she is not able to submit salary certificates for the billing period, make accruals based on the amounts actually earned, divided by the actual number of calendar days worked. Multiply the resulting figure by 30, 4 and 40%.
Step 6
If the calculation showed that the allowance for the first child is less than 2194.33, then pay the specified amount. The allowance for the second and subsequent child must be at least 4,388.67 rubles. The maximum monthly allowance for caring for a child up to one year and six months is 13833.33 rubles.
Step 7
If the employee has less than 6 months of experience, make the calculation based on the minimum wage, which today is 4611 rubles.
Step 8
Pay the allowance monthly on the payroll date.
