Minimum amount of child care benefit c. Benefit up to one and a half years

" From January 1, 2019, all types of benefits for families with children were indexed. The increase also affected one-time benefits for the birth of a child and monthly benefits for child care up to one and a half years old. In this article we will talk about the amount of child benefits in 2019 and their indexation.

Indexation of child benefits in 2019

According to the Minister of Labor and Social Protection in the Russian Federation Maxim Tomilin, benefits were indexed to 5% taking into account the inflation rate. From January 1, 2014, the amount of one-time benefit for the birth of a child increased to 13,700 rub., the amount of the monthly benefit for caring for the first child up to one and a half years old for citizens not subject to compulsory social insurance - up to 2,600 rub., for the second and subsequent children - 5,200 rub.

In addition, Topilin spoke about the increase in benefits paid under social insurance. Now the maximum amount of maternity benefits paid to the female population of the country in the amount of 100% of average earnings is RUB 44,900 for a full calendar month. The peculiarity of this benefit is that it is paid in total 70 days before and 70 days after the birth of the baby. The maximum amount of monthly benefit for child care up to one and a half years old, paid in the amount of 40% of the average earnings of the insured person, is now 18,000 rub. Maternity capital increased by 20,000 rubles. and now this amount is RUB 429,400(you can read more about the extension of maternity capital and its indexation in 2018-2019 -).

Also this year, the mechanism for providing child benefits and scholarships has changed. Now, according to the law that came into force on January 1, insurance benefits will be paid not by the FSS (Social Insurance Fund), but by the regions of the Russian Federation. Nothing will change for recipients of payments.

Responsibilities for paying state benefits that are not insurance in nature - to students, students, people not working under an employment contract, military personnel and other categories of citizens - fall on regional authorities.

Now this money comes to the regions from the federal budget through the Social Insurance Fund. From 2019, the fund will be freed from the role of an intermediary, and the money will go directly to regional budgets in the form of subventions.

Amount of child benefits in 2019

Low-income families (with income below the subsistence level per person):

For children from 0 to 1.5 years and from 3 to 18 years:

• Single mothers/fathers - 2000 rub./month.(in 2019 there was 1600 rub.);
• 1400 rub./month.(in 2019 there was 1200 rub.);
• To the rest 1000 rub./month.(in 2019 it was 800 rubles).

For children from 1.5 to 3 years:

• Single mothers/fathers - 4000 rub./month.(in 2019 there was 3200 rub.);
• Conscripted military personnel or wanted parent 2800 rub./month.(in 2019 there was 2400 rub.);
• To the rest 2000 rub./month.(in 2019 there was 1600 rub.).

For orphans and children without parental care:

• Guardians, adoptive parents for a child under 12 years old, not disabled - 15,000 rub./month.;
• Guardians, adoptive parents for a child from 12 to 18 years old, not disabled - 20,000 rub./month.;
• Guardians, foster parents for a disabled child under 18 years of age - 25,000 rub./month.;
• Guardians for reimbursement of expenses for housing and communal services in the apartment where the minor lives - 928 rub./month.

At birth (adoption):

• For women registered in Moscow medical institutions before 20 weeks of pregnancy - 600 rub. at one time;
• At the birth or adoption of the first/second and subsequent children - RUB 5,500/RUB 14,500 at one time;
• When three or more children are born at once - 50,000 rub. at one time.

For families of disabled people and disabled children:

• A person caring for a disabled child under 18 years of age or a disabled person from childhood to 23 years of age - 6000 rub./month.;
• Non-working parents with disabilities of group I or II, whose child is under 18 years old - 6000 rub./month.;
• Disabled children under 18 years of age who have lost their breadwinner or disabled children from childhood to 23 years of age - 1450 rub./month.

For large families:

• For families with 3-4 children under 16 years old, students under 18 years old - 600 rub./month.;
• Families with 5 or more children under 16 years old, students under 18 years old - 750 rub./month.;
• For the purchase of children's goods for a family with 5 or more minors - 900 rub./month.;
• For a family with 3-4 children - assistance for housing and communal services: 522 rubles/month.;
• For a family with 5 or more children - 1044 rub./month.

• Payment to single mothers, fathers for children under 16 years of age, students under 18 years of age in families whose income exceeds the subsistence level (if it does not exceed 750 rubles) - 300 (750) rub./month.;
• payment for children of conscripted military personnel or families in which one of the parents does not pay child support, or in the case where both parents do not work (disabled) and have a child under 1.5 years old - 600 rub./month.;
• Single mothers, large families, families with disabled children, families of conscripted military personnel, families where one of the parents does not pay child support) - 675 rub./month. for food for a child up to 3 years old;
• For student families - 1875 rub./month. for food for a child up to 3 years old.

What changes await pregnant women and families with children in 2014? The state plans to increase not only the size of a number of payments, but also the timing of their receipt.

So, what payments can families with several children and women planning a pregnancy expect to receive in 2014?

Payments in 2014: to whom and how much?

From January 1, 2014, federal benefits will be indexed, with an increasing coefficient of 1.05. Thus, a one-time benefit for women who register with a medical institution in the early stages of pregnancy (namely, up to 12 weeks) will be 515 rubles (this figure and all figures below are indicated without a regional coefficient).

The lump sum maternity benefit will be calculated based on 100% of the salary. A one-time benefit to the pregnant wife of a serviceman who is undergoing compulsory military service will amount to 21,700 thousand rubles.

The one-time benefit, which is paid at the birth of a child, will increase to 13,700 rubles. The amount of maternity capital in 2014 will be 430 thousand rubles. Compared to 2013, the amount will be indexed by 5.4%.

Third child? Get your allowance!

Families that have had a third child since January 2013 receive a monthly allowance. Its size depends on the cost of living in each specific region and averages from 6 to 12 thousand rubles. The benefit is paid until the child reaches the age of three. It is worth clarifying that in some regions, for example, in the Altai Territory, only those families whose monthly income is below the average per capita receive benefits. In other words, the poor.

If you are planning a pregnancy in 2014, then you will be interested to know that it is planned to increase standard deductions for personal income tax for the second, third and subsequent children. If the child is the second in the family, the tax deduction will be 2 thousand rubles, if the third and subsequent ones - 4 thousand rubles.

Instead of one and a half - up to three years

An increase in the payment period for child care benefits has already occurred in a number of regions of Russia. That is, now mothers receive this benefit until the baby turns three years old, and not one and a half years old, as before. Let us remind you that the amount of the monthly benefit if the child is the first in the family is 2,578 rubles. (excluding regional coefficient), if the second and subsequent ones - 5200 rubles.

Residents of Omsk, Volgograd, Tomsk and a number of other regions have enjoyed this right since 2012, residents of Adygea, Altai, Krasnodar Territories and other regions - since 2013. In 2014, this benefit will be received by mothers living in the republics of Bashkortostan, Kabardino-Balkarian, Chechen regions, Khabarovsk and Perm territories. In total, the list includes 37 settlements and regions.

Payment of benefits will affect every mother whose child is under three years old.

Matkapital: the program will continue to work

Many of those planning a pregnancy in 2014 are worried about completing the program. Rumor has it that it will end in 2014. However, in fact, the law on maternity capital indicates a completely different date - 2016. But this year the program will not cease to exist, but will simply change. Not all families in which a second or subsequent child was born will receive maternity capital, but only low-income families.

What changes are expected? It is possible that amendments will be made to the law on maternal capital, according to which capital funds can be used to improve the living conditions of the family without waiting for the child to be three years old.

Discussions about this have been going on for a long time. If the proposal of deputies in the State Duma is approved, the family will be able to buy a house or apartment immediately after the birth of the baby. However, the family must be “reliable” - this is the definition used in the bill. The decision on the trustworthiness of a particular family will be made by the guardianship and trusteeship authorities.

Earlier, a bill was already submitted to the State Duma allowing the creation of special bank accounts for those who have a certificate for maternity capital. This is done with the aim of further receiving interest on the total amount for your own expenses, while the amount itself remains inviolable. Also in 2014, bills will be considered that provide for the possibility of paying for the education of parents and treatment of the child using maternity capital funds.

Features of calculation and payment processing

The demographic situation in our country is deteriorating, and to correct it, payment programs have been adopted for expectant mothers during pregnancy, as well as after the birth of a child. The first is maternity payments, which can only be received by working expectant mothers who have entered into an insurance agreement with the social insurance fund. The second is a one-time benefit for the birth of a child; absolutely all women who give birth to a live child can receive it, regardless of whether they are employed, what kind of child they have and how socially secure the family is.

This benefit is paid after the birth of each child, it does not depend on the number of children born (that is, for each twin). In addition, the child's adoptive parents (guardians) can also receive benefits. The benefit for the birth of a child in 2013 (at the end of the year) was equal to 13,087.61 rubles. Since January 2014, it has increased twice, and at the moment (in 2014) the benefit for the birth of a child is accrued in the amount of 13,741 rubles 99 kopecks. In addition, in some regions of the Russian Federation (not all) additional regional payments are provided, which will be a good addition to the one-time benefit for the birth of a child in 2014.

Where is the benefit issued?

Apart from the size of the payment, practically nothing has changed since 2013. To receive it, you must collect the same documents as for birth benefits in 2013.

So, in order to qualify for benefits upon the birth of a child in 2014, you will need to prepare and submit the following documents:

• for working citizens at the official place of work of the parent for whom it is registered
• for non-working people- to the department of the local social insurance fund (FSS) or to the department of social protection of the population (in some areas).

You must apply for birth benefits in 2014 within 6 months of the birth of your child.

How to apply for benefits for the birth of a child in 2014

Working parents receiving benefits for the birth of a child in 2014 need to collect a set of documents:

1. A statement indicating the reason for the application - a request for payment of benefits.
2. A copy of the passport and the passport itself of the parent who will receive this payment.
3. A copy of the main document - your child’s birth certificate.
4. A certificate from the work of the other (not the one receiving the payment) parent stating that such benefits were not issued to him if this parent works.
5. A certificate from the other parent stating that such benefits were not issued for him, from the local social security department, if this parent does not work.
6. Information about your account in the Savings Bank of Russia (a copy of the savings book containing your full name, account number and details) - this is where the funds will be paid.

Non-working parents need to collect the following documents for child birth benefits in 2014:

1. Statement.
2. A copy of the passport and the passport of the parent who will receive the benefit.
3. A certificate from the civil registry office confirming the birth of the child.
4. A certificate stating that the other parent does not receive and does not apply for benefits upon the birth of a child
5. For both officially non-working parents, their work books with a corresponding record of dismissal are needed.
6. If the parents of the child born have never worked, then it is necessary to bring documents about education (certificates or diplomas).
7. Single mothers bring a certificate from the registry office about information about the child’s father.
8. For citizens replacing parents - an extract from the decision establishing the right of custody of the child for them.
9. A copy and original of an identity document, with a note about the issuance of a residence permit (residence permit), or a refugee certificate (for foreigners and other stateless persons who are registered in Russia).
10. A copy and the temporary residence permit itself (for foreigners and other persons without Russian citizenship).
11. Information about your account in the Savings Bank of Russia (a copy of the savings book, which contains your full name, account number and its details).

When you collect and submit all the necessary documents for child birth benefits in 2014, within ten days the payment will be made and you will be able to receive it.

The calculation of maternity payments in 2019 is regulated by the law “”, and compared to previous years it has some features that are important for any expectant mother to know.

To be precise, 2019 and 2020 have one procedure for calculating maternity benefits, but earlier these years there were 2 calculation options. For example, in 2010, the salary for the period equal to 12 months before going on maternity leave was taken as the basis and divided by the number of working days. This salary did not include sick leave, vacation and travel payments.

The basis for calculating maternity payments in 2019 is the amount of average earnings for the previous 2 years (i.e. 2012 and 2019), divided by the number of working days (i.e. 731) and multiplied by the duration of maternity leave (in in standard cases this is 140 days - 70 days before and 70 days after birth). It must be remembered that the total amount of accrued payments cannot exceed:

• for 2012 – 512,000 rub.;
• for 2019 – RUB 568,000

In cases where the expectant mother, before the appointment of maternity benefits, worked in several organizations for the last 2 years, the benefit is paid for both jobs, and care benefits are paid only by one organization according to the employee’s choice.

In cases where the expectant mother, before the appointment of maternity benefits, worked in several organizations, and for the previous 2 years she worked in completely different organizations, then the payment of maternity benefits will fall on the shoulders of the employer of one of the last places of work, according to the employee’s choice.

In cases where the expectant mother, before the appointment of maternity benefits, worked in several organizations, and for the previous 2 years she worked for both of them, then the payment of maternity benefits can be made either from one employer, taking into account the average salary of all employers, or from all employers according to the employee’s choice.

Calculation of average daily earnings for maternity benefits

As mentioned earlier, the basis for calculating maternity benefits in 2019 is the average salary for 2012 and 2019, which can be represented by the following formula:

Total accrued amount for 2 years / 731

731 is the number of days for 2012 and 2019 (366 days in 2012 (leap year) and 365 days in 2019).

You should know that the calculated average salary should not be less than , but if the total length of service of the expectant mother is less than 6 months, then her average salary cannot be higher than the minimum wage.

The average maximum daily earnings of a mother should not exceed RUB 1,479 45 kopecks This follows from the formula:

(512 thousand rubles + 568 thousand rubles)/730 = 1,479 rubles. 45 kopecks

The maximum possible size is 207 thousand 123 rub., which also follows from the formula:

RUB 1,479 5 kopecks * 140 days = 207 thousand 123 rubles.

Calculation of maternity payments in 2019 relative to average daily earnings

• Separately for each previous year we calculate the amount of accruals that were subject to contributions to the Social Insurance Fund.
• We take those amounts that do not exceed the maximum (512 thousand and 568 thousand rubles).
• We add up the result and divide by 731 - days for two years (366 + 365).
• The amount to be paid is determined by multiplying the average daily earnings by calendar days of sick leave - 140 (70 days (pregnancy) + 70 days (childbirth)). The number of days may be greater if there are complications, multiple pregnancies, etc., maximum – 194 days.
• We compare it with the amount of benefits received, calculated according to the minimum wage, and select the maximum.

Calculation of maternity payments in 2019 relative to the minimum wage

Calculation of maternity payments under the minimum wage is carried out in the following cases:

• The expectant mother did not work;
• The average earnings of an expectant mother are below the minimum wage.

Let us remind you that the minimum wage in 2019 is 5 thousand 554 rub.

In cases where the expectant mother’s working day was incomplete, the calculation is made according to the duration of working hours. If a regional coefficient was used when calculating maternity benefits, then the average daily earnings should not exceed the minimum wage, taking into account the coefficients.

The first step for calculation is to calculate the average daily earnings according to the minimum wage using the following formula:

Minimum wage * 24 / 730 = average daily earnings for 2 years

After this, you need to apply a formula that calculates the total amount according to the regional coefficient or part-time work:

Average daily earnings * 140 * regional coefficient = maternity benefit amount

140 is the number of days of maternity leave (70 days before and 70 days after childbirth).

In 2014, the maximum amount of earnings that must be taken into account when calculating benefits will change. For these purposes, you will need to take a maximum of 512,000 rubles. for 2012 and 568,000 rubles. for 2013. Let us immediately note that both maternity and child benefits, which are assigned at the end of 2013, are calculated based on earnings for 2011 and 2012.

Four major changes to the calculation of benefits in 2014

1. Billing period. Now it is 2012 - 2013. This means that the maximum average daily earnings for calculating benefits in 2014 is 1,479.45 rubles. ((RUB 512,000 + RUB 568,000) : 730 days).

2. New minimum wage. The minimum wage increased from 5205 rubles. up to 5554 rub. This means that the minimum average daily earnings for calculating benefits in 2014 is 182.60 rubles. (RUB 5,554 x 24 months: 730).

3. Maximum maternity and children's benefits. The total amount of maternity leave in 2014 cannot be more than 207,123 rubles. (RUB 1,479.45 × 140 days), and care benefits - RUB 17,990.11. per month (RUB 1,479.45 × 30.4 days × 40%).

4. Minimum children's. The minimum amount of benefit for caring for the first child is 2576.62 rubles. And if the child is the second, third, etc. - then the minimum is 5153.24 rubles. per month.

Maternity benefit

As a general rule, maternity benefits should be calculated based on the employee’s income for the two calendar years preceding the first day of maternity leave. Let’s assume that the maternity certificate was issued in December 2013. For example, December 25th. If she wrote an application for maternity leave from the same day, then the calculation period will be 2011 and 2012. There is no need to recalculate anything in 2014.

But let’s assume that the employee decided to go on maternity leave on January 1, 2014. This means that the calculation period will be 2012 and 2013. When calculating benefits, you can include no more than 512,000 rubles in average earnings. for 2012 and 568,000 rubles. for 2013. Means, the average daily earnings will be no more than 1,479.45 rubles.((RUB 512,000 + RUB 568,000) : 730 days). This follows from Part 3.3 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ. That is the total amount of maternity leave in 2014 cannot be more than 207,123 rubles.(RUB 1,479.45 × 140 days). This is 20,136.20 rubles. more than the current maximum (RUB 186,986.80).

Example 1: Calculation of maternity benefits if an employee goes on maternity leave at the beginning of 2014

Sedova M. A. has been working at Mir CJSC since September 2011. In December 2013, she goes on maternity leave. Sedova brought to the company’s accounting department a sick leave for a period of 140 days for the period from December 25. But I wrote an application for maternity leave from January 1, 2014. From December 25 to December 31, 2013, she continued to work.

In this case, the calculation period will be 2012 - 2013 (731 calendar days). According to the accounting department, during this time the employee was sick for 45 calendar days.

Sedova’s earnings for 2012 amounted to 580,000 rubles, and for 2013 - 670,000 rubles.

Both of these amounts are greater than the limits of 2012 and 2013 - 512,000 rubles. and 568,000 rub. respectively. Therefore, the amount of daily earnings will be:

(512,000 rub. + 568,000 rub.): (731 days - 45 days) = 1,574.34 rub.

The value obtained as a result of calculations is greater than the upper limit of 1479.45 rubles. Since Sedova actually went on maternity leave on January 1, she needs to pay for 133 days (140 - 7). This means that the amount of maternity benefits will be as follows:

RUB 1,479.45 × 133 days = 196,766.85 rub.

And for December 2013, Sedova will receive her regular salary.

In the first January issue of the Glavbukh magazine you will also find detailed examples of calculating sick leave in 2014. Hurry up to subscribe now to be guaranteed to receive a number!

Child care allowance

If the day on which parental leave begins falls in 2014, then the calculation period is 2012 and 2013. Let's look at an example.

Example 2:Calculation of child care benefits in 2014

An employee of Sokol LLC, V.S. Panova, is going on maternity leave to care for her first child on January 10, 2014. At that time, her benefits were calculated as follows.

The billing period is now 2012-2013 (731 calendar days).

In 2012, she was credited with 548,499.34 rubles, and in 2013 - 613,904.15 rubles.

The amounts for each year exceed the annual contribution limit. This means that for 2012 you can take 512,000 rubles, and for 2013 - 568,000 rubles. The number of days excluded was 22. The accountant calculated daily earnings as follows:

(512,000 rub. + 568,000 rub.): (731 days - 22) = 1,523.27 rub.

The value obtained as a result of calculations is greater than the limit of 1479.45 rubles. Thus, the amount of child care benefits for a full month will be:

RUB 1,479.45 × 30.4 days × 40% = RUB 17,990.11

The minimum benefit amounts can be seen in the table below.

Amounts of child benefits in 2013 and 2014