Maternity leave is granted to a woman for the period before and after the birth of the child. In 2011 and 2012, there are two procedures for calculating the payment of such leave. And a woman is free to choose one of them herself.
Necessary
calculator, information on wages (2-NDFL or pay slips for each month of work)
Instructions
Step 1
Find out the estimated date of birth from the gynecologist in the antenatal clinic during registration or calculate it yourself. Add 40 weeks to the start date of your last period and you get the date you want. For example, it will be October 1st.
Step 2
Count 70 days from your expected due date (October 1 minus 70 days). In our example, this will be July 23rd. This is the start date of maternity leave. But it should be remembered that if the pregnancy is multiple, the vacation will begin 84 days before the expected date of birth.
Step 3
Now you need to calculate the average wage. In 2011 and 2012, there are two procedures for calculating the average wage when determining the amount of maternity benefits: the old procedure for calculating leave (until December 31, 2012) and the new (from January 1, 2011).
Step 4
If you chose the old order, add up all earnings for the last 12 calendar months, and then divide it by the number of calendar days for which this earnings were accrued. But do not forget to exclude from the calculation periods of temporary disability, downtime due to the fault of the employer or for reasons beyond the control of the employee or employer, and other periods in accordance with the law. If your experience in the last year is less than 6 months, calculate the average earnings based on the minimum wage.
Step 5
If you have chosen the new procedure, then divide all earnings for the last 24 calendar months, except for those not taxed by the FSS, by 703.
Step 6
Multiply the resulting average earnings by the number of days of maternity leave. In the case of a normal pregnancy, this leave is 140 days (70 days before and after childbirth), with complicated childbirth - 156 days (70 days before childbirth, 86 - after), with multiple pregnancies - 194 days (84 days before childbirth, 110 - after). This will be the amount of the benefit, which is paid in the amount of 100% without deducting personal income tax. But it should be remembered that when applying the old calculation procedure, the size of the base for calculating benefits will be limited to 415,000 rubles, and when applying the new average earnings, it is limited to the maximum base for calculating insurance contributions to the Social Insurance Fund for the calendar year.
