In accordance with the changes made to Federal Law 255-F3 from 1.01.11, temporary disability benefits and payments related to maternity are calculated in a new way. Decree of the Government of the Russian Federation No. 375 and order of the Ministry of Health and Social Development of the Russian Federation No. 4n. the periods for calculating average earnings for payment of benefits and the procedure for calculating it have been determined.
Instructions
Step 1
According to the above laws, the period for calculating average earnings has been increased to 24 months. Also, the number of days paid at the expense of the employer has been increased and a unified procedure has been approved according to which it is necessary to confirm your income for the billing period with a certificate from all employers. The changes affected the payment of maternity benefits to women who immediately go from one decree to another, that is, they give birth to a second child. Until January 1, 2011, they were supposed to make a calculation based on the minimum wage. In accordance with the changes, the allowance must be calculated based on the billing period and earnings that were received before the first maternity leave.
Step 2
From January 1, 2011, payment of temporary disability benefits is carried out at the expense of the employer for the first three days of sick leave. Until that time, the employer paid only for the first two days.
Step 3
Also, from January 1, 2011, the limit for calculating benefits was canceled. Until that time, it was 415,000 rubles. Currently, the calculation can be made based on the actual earnings for the 24 months for which the income tax was charged, and you can get payment from all employers in whose enterprises the employee works or worked in the billing period. The minimum amount for the calculation remained at the level of the minimum wage, that is, if the amount of payment for social benefits by calculation turned out to be less, it should be paid based on the calculation of the minimum wage.
Step 4
The maternity allowance is 100% of the average 24 month earnings. Childcare allowance - 40%. All other calculations for sick leave payments are made based on the total length of service of the insured employee. With an experience of 8 years, 100% of the average earnings are paid, from 5 to 8 years - 80%, up to 5 years - 60%.
Step 5
If care is provided for a child under 15 years old, for outpatient care, 10 days are paid based on the length of service, from day 11 - 50%, regardless of the length of service. In inpatient care - all days of care, depending on the length of service.
Step 6
The total amount for calculating the average earnings must include only those funds for which insurance premiums were calculated. All other funds received should be excluded from the calculation. Divide the total amount by 730, regardless of the number of days actually worked. The resulting number will be the calculation basis for the payment of one day of temporary disability benefits. Further, the calculation is made based on the length of service or the form of caring for the child.
Step 7
For employees who do not have a work experience of 24 months, the calculation is based on actual earnings divided by the actual number of calendar days.
