Child care allowance for children up to 2 years of age per year. How to receive child care benefits on time? Annual indexation of funeral benefits

Calculation formula average daily earnings the same as for . Conventionally, it can be represented as follows:

Zfact = B: (RPdn - K), Where

Zfact- actual average daily earnings;

IN- payments taken into account for the billing period (you can only take payments for which contributions to the Social Insurance Fund of the Russian Federation were calculated);

RPDN- number of days in the billing period. If the years 2012 and 2013 are taken into account, then there will be 731 days, if 2010 and 2011 - 730 days, etc.;

TO- number of days in excluded periods (temporary disability, maternity leave, etc.).

Benefits for women registered in the early stages of pregnancy (up to 12 weeks) are assigned and paid simultaneously with maternity benefits. This is done if a woman submits a certificate of registration along with documents for maternity benefits.

An alternative option is that the benefit is assigned within 10 days from the date of submission of the certificate of registration in the early stages of pregnancy. This is relevant if this certificate is submitted later than the sick leave for maternity leave.

This benefit in 2013 amounted to 490.79 rubles (including indexation). This year it has been indexed by another five percent and equals 515.33 rubles.

The amount of child benefits is determined on the date of birth of the child.

Well, a lump sum benefit for the birth of a child. Its basic amount is 8,000 rubles, which must be increased by an indexation factor (similar to the minimum child care benefit). The size of this benefit is also influenced by the regional coefficient, which is established in some areas and localities.

Thus, in 2014, a one-time benefit for the birth of a child(excluding regional coefficients) is 13,741.99 rubles.

Has the employee had more than one child? Then you need to pay benefits for each of them. So, if twins were born, they pay 27,483.98 rubles (13,741.99 rubles × 2).

To receive a one-time birth benefit, you need an application from the employee and a certificate from the registry office about the birth of the baby. You will also need a certificate from the second parent’s place of work stating that he did not receive benefits. The form of such a certificate is free. It is issued essentially the same way as a certificate stating that a person does not receive child care benefits for children under one and a half years old.

T.N. Petrukhina, tax consultant, for the magazine “Practical Accounting”

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Berator “Payments to individuals” provides practical information on the calculation, registration and reflection of any payments to individuals

The table of child benefits includes federal benefits paid throughout the Russian Federation and regional compensation.

Every year, federal payments are indexed in accordance with Article 4.2. Federal Law of May 19, 1995 N 81-FZ “On state benefits for citizens with children.”

Indexing concerns:

• maternity benefits;
• a one-time benefit for women registered in medical institutions in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance up to 1.5 years;
• a one-time benefit to the pregnant wife of a military serviceman undergoing military service;
• monthly allowance for the child of a military serviceman undergoing military service.

The amount of indexation is prescribed in federal laws:

• the amount of indexation in 2013 was 1.55 to the amount of payments in 2012 in accordance with paragraph 2 of Art. 10 of the Federal Law of the Russian Federation of December 3, 2012 N 216-FZ “On the federal budget for 2013 and for the planning period of 2014 and 2015”,
• the amount of indexation in 2014 will be 1.05 to the amount of payments in 2013 according to Art. 4.2. Federal Law No. 81-FZ 05/19/1995 “On state benefits for citizens with children.”

Table of federal child benefits for 2013 and 2014.

In addition, all fixed amounts of benefits provided for by Law No. 81-FZ, except for federal annual indexations, are also subject to increase by regional coefficients, if they are established in a particular region.

For example, in the Urals, benefits have an additional increased coefficient of 15%.

Early registration benefit

If a woman registered before 12 weeks of pregnancy, she can count on benefits for early registration.

The benefit is paid simultaneously with maternity benefits. To receive it, you must present a certificate from the medical institution at your place of work.

Documents must be submitted no later than 6 months after the end of maternity leave.

Maternity benefit

Maternity benefits are paid only to working mothers.

• sick leave from the antenatal clinic;
• certificate of income from the previous place of work (if you have work experience with other employers for the billing period)

Documents must be provided within 6 months from the end of maternity leave. Payments are made no later than 10 days from the date of provision of the certificate of incapacity for work.

One-time benefit for the birth of a child

A one-time benefit for the birth of a child is a one-time assistance from the state. The benefit is paid separately for each child.

The amount of the benefit is determined by the date of birth of the child. That is, if a child was born on December 31, 2013, the benefit is 13,087.59 rubles, and if on January 1, 2014, it is 13,741.99 rubles.

One of the parents has the right to a lump sum benefit upon the birth of a child.

The benefit is paid:

• For those working - at their place of work, at the expense of the Social Insurance Fund of the Russian Federation.
• For those who are not working - in the district department of social protection of the population, at the expense of the federal budget.

You can apply for benefits within 6 months from the date of birth of the child. The benefit is paid no later than 10 days from the date of provision of all necessary documents.

To receive benefits you must provide the following documents:

Working:

• a certificate from the registry office issued at the birth of the child;
• a certificate from the second parent’s work confirming that he did not receive a lump sum benefit;

Not working:

• application for a one-time benefit;
• child's birth certificate;
• certificate from the registry office;
• work books with records of the dismissal of both parents, for those who did not work - diplomas, certificates and other documents confirming the parents’ absence from work;
• for single mothers - a certificate from the civil registry office confirming that information about the child’s father is included in the birth certificate.

Monthly benefit for a child up to 1.5 years old

The benefit is paid from the first day of parental leave until the child turns 1.5 years old, regardless of whether the mother continues to work or not.

You can apply for benefits no later than six months after the child reaches one and a half years old.

The maximum benefit amount in 2013 is 16,241.14 rubles.

You can receive benefits at the place of work of one of the parents caring for the child.

To receive benefits, you must prepare the following documents:

• application for benefits;
• birth (or adoption) certificate of the child, a copy of the certificate;
• birth (or adoption) certificate of the child(ren)’s previous children, a copy;
• a certificate from the place of work or study of the child’s second parent stating that he does not use parental leave and does not receive a monthly child care allowance.

If both parents do not work or study, it is also necessary to provide a certificate from the social security authorities at the place of residence of the child’s mother (father) stating that they do not receive benefits.

Maternal capital

Maternity capital is paid for the second child born after January 1, 2007. Matkapital cannot be obtained in cash, but it can be spent on paying for children’s education, buying a home, or increasing the funded part of a pension. Every year the scope of application of maternity capital is expanding. It can be used after the birth of the child.

Matkapital can be obtained from the territorial branch of the Pension Fund.

To obtain maternity capital, you must prepare the following documents:

• application of the established form;
• identification document, place of residence, Russian citizenship of a person entitled to receive maternity (family) capital, that is, a passport or a document replacing it;
• documents confirming the birth (adoption) of children: birth certificates of all children (for adopted children - adoption certificate);
• documents confirming the Russian citizenship of a child born (adopted) after January 1, 2007, in connection with whose birth the right to additional measures of state support arose: a birth certificate indicating the citizenship of his parents or a stamp from the passport and visa service about the citizenship of the child (insert in the child’s birth certificate, if received before 02/07/2007).

Table of child benefits related to fathers' military service

Benefits for children associated with the military service of their fathers do not apply to the wives of cadets of a military educational institution of vocational education.

These benefits are paid both one-time and monthly:

• a one-time benefit is paid to the pregnant wife of a soldier undergoing military service;
• The monthly allowance is paid from the moment the child is born until he turns three years old.

Table of regional child benefits

The table of child benefits, in addition to federal ones, also includes regional payments, which are regulated by local laws.

Let us give an example of additional support for families with children in Moscow, regulated by Moscow City Law No. 60 “On social support for families with children in the city of Moscow” dated November 23, 2005.

The table of child benefits in Moscow, one-time, includes:

• Payment in the amount of 6,000 rubles to those registered in medical institutions up to 20 weeks of pregnancy (Order of the Moscow Government No. 1200-RP “On conducting an experiment to introduce a preferential system of servicing pregnant women” dated June 29, 2006).
• Maternity benefits for women dismissed due to the liquidation of an organization or termination of activities by an individual employer during the 12 months preceding the day they were duly recognized as unemployed. The benefit is paid for a period of 70 (in case of multiple pregnancy - 84) calendar days before birth and 70 (in case of complicated birth - 86, for the birth of two or more children - 110) calendar days after birth at the rate of 1,500 rubles per month.
• Payment for the birth of a child (adoption of a child under 3 months of age): for the first child - 5,500 rubles, for the second and subsequent children - 14,500 rubles.
• Payment for the birth of three or more children at the same time in the amount of 50,000 rubles.
• Payment to young families - citizens of the Russian Federation living in Moscow, under the age of 30 years. The amount of the additional one-time benefit at the birth of the first child is paid in the amount of 5 subsistence minimums, at the birth of the second child - 7, and at the birth of the third and subsequent children - 10 subsistence minimums per capita. When two, three or more children are born at the same time, benefits are summed up. (Decree of the Moscow Government No. 199-PP “On the procedure for assigning payment of an additional one-time benefit in connection with the birth of a child to young families” dated April 6, 2004).

The table of monthly child benefits in Moscow includes:

• A monthly allowance for each child under 18 years of age for large families in the amount of 750 rubles, for single mothers or fathers with many children - in the amount of 1,500 rubles. (Moscow City Law of November 3, 2004 N 67 “On monthly child benefits”)
• Payment to a mother dismissed due to the liquidation of an organization during pregnancy, maternity leave, or parental leave for a child under the age of one and a half years is paid in the amount of 1,500 rubles per month until the child turns 1.5 years old.
• Child benefits for children under 16 years of age (students of educational institutions under 18 years of age) for single mothers: 300 rubles - in families with an average per capita income exceeding 8,000 rubles; 750 rubles – in families with an average per capita income not exceeding 8,000 rubles.
• Payment to large families with three or more children under 18 years of age for children under 16 years of age (students of educational institutions under 18 years of age): 600 rubles - in families with 3-4 children; 750 rubles – in families with 5 children or more.
• For travel in city passenger transport for large families.

The material was prepared by Maria Danilenko.

1. Main changes in the procedure for calculating benefits in 2014 (compared to 2013)

a) The maximum amount of benefits for temporary disability, maternity benefits and monthly child care benefits up to 1.5 years.

Let us recall that the amount of average daily earnings is limited to a maximum amount equal to the sum of the maximum base values ​​​​for the previous two years divided by 730.
Thus, maximum daily benefit for temporary disability and pregnancy and childbirth in 2014 will be: (512000 +568000) / 730 = 1479.45 rubles (in 2013 this amount was 1335.62 rubles (+10.77%)).

Federal Law No. 322-FZ dated December 2, 2013 established the maximum amount of monthly insurance payment in 2014 - 61,920 rubles. Thus, the maximum amount of temporary disability benefits due to an accident at work or occupational disease in 2014 is a full calendar month will be 4 * 61,920 = 247680 rubles (in 2013 this amount was 235,880 rubles).

Maximum monthly benefit for child care up to 1.5 years in 2014 will be: 40% * 1479,45 * 30,4 = 17990.11 rubles (in 2013 this amount was 16,241.14 rubles).

b) Indexation of child benefits and funeral benefits

Federal Law No. 349-FZ dated 02.12.2013 established the coefficient of increase in these benefits is 1.05. That is, in sizes:

The minimum monthly allowance for child care up to 1.5 years with first child - 2576.63 rubles

The minimum monthly allowance for child care up to 1.5 years for the second and subsequent child is 5153.24 rubles

One-time benefit at birth – 13741.99 rubles

One-time benefit for those registered with medical organizations in the early stages of pregnancy - 515.33 rubles

Funeral benefit – 5002,16 rubles

Let us recall that in regions and localities where a regional coefficient for wages is provided, the regional coefficient must be applied to these amounts.

c) New minimum wage

Federal Law of December 2, 2012 N 336-FZ from 01/01/2014 a new federal the minimum wage is 5554 rubles. The minimum wage affects the minimum amount of temporary disability benefits and maternity benefits.

2. Example of calculation of benefits in 2014

Let's say an employee earned 480,000 rubles in 2011, 550,000 rubles in 2012 and 120,000 rubles in 2013.

Also in 2013, she was on maternity leave and/or parental leave for 250 days.
She has 7 years of experience at the time of receiving benefits and is working full time. There is no regional coefficient in the area where the employee works.

Let us recall that the maximum base values ​​for 2011 are 463,000 rubles, for 2012 - 512,000 rubles, for 2013 - 568,000 rubles.

a) Temporary disability benefit.

Compare with the minimum wage.


Average daily earnings = 632,000 / 730 = 865.75 rubles.
Daily allowance amount = 865.75 (average daily earnings) * 80% (employee’s length of service at the time of illness is 7 years) = 692.60 rubles.

Minimum earnings = 5554 (minimum salary) * 1 (regional coefficient in the area where the employee works) * 24 (number of months) * 1 (number of positions occupied by the employee) = 133,296 rubles.
Since the employee’s earnings turned out to be more than the minimum, we use it.
Average daily earnings = 975,000 / 730 = 1335.62 rubles.
Daily allowance amount= 1335.62 (average daily earnings) * 80% (employee’s length of service at the time of illness is 7 years) = 1068.50 rubles

b) Maternity benefit

The benefit is calculated for the previous 2 years.

Earnings for calculating benefits are 512,000 (for 2012 - based on earnings, but not more than the maximum base value) + 120,000 (for 2013 - based on actual earnings) = 632,000 rubles.
Let's compare the minimum wage.
Minimum earnings = 5554 (minimum salary) * 1 (regional coefficient in the area where the employee works) * 24 (number of months) * 1 (number of positions occupied by the employee) = 133,296 rubles.
Since the employee’s earnings turned out to be more than the minimum, we use it.
Average daily earnings = 632,000 / (731 (2012 - leap year) - 250 (number of days of maternity leave and (or) parental leave)) = 1313.93 rubles.
Let's compare with the maximum amount of average daily earnings (512000+568000) / 730 = 1479.45 rubles.
Amount of daily benefit = 1313.93 (amount of average daily earnings) * 100% (work experience, if it is more than 6 months, does not affect the amount of maternity benefits) = 1313.93 rubles.

However, the employee has the right to a replacement in 2013(since she was on maternity leave and (or) child care leave this year) for any other year. Let's calculate the need for such a replacement. In case of replacement, the benefit is calculated for 2011 and 2012.

Earnings for calculating benefits are 463,000 (for 2011 - according to earnings, but not more than the maximum base value) + 512,000 (for 2012 - according to earnings, but not more than the maximum base value) = 975,000 rubles.
Let's compare the minimum wage.
Minimum earnings = 5554 (minimum salary) * 1 (regional coefficient in the area where the employee works) * 24 (number of months) * 1 (number of positions occupied by the employee) = 133,296 rubles.
Since the employee’s earnings turned out to be more than the minimum, we use it.
Average daily earnings = 975,000 / (731 (2012 is a leap year) - 0 (the employee in 2011 and 2012 was neither sick, nor on maternity leave, nor on child care leave)) = 1333.79 rubles.
Let’s compare it with the maximum average daily earnings (512,000+568,000) / 730 = 1,479.45 rubles (the maximum values ​​for the previous 2 years are always used).
Amount of daily benefit = 1333.79 (amount of average daily earnings) * 100% (work experience, if it is more than 6 months, does not affect the amount of maternity benefits) = 1333.79 rubles.

In our case, writing an application for a replacement would have been more profitable, although this is not always the case. You need to approach each case individually.

c) Monthly child care allowance.

In the example, we calculate the calculation of benefits for caring for a second child.

The average daily earnings are considered the same as for maternity benefits, so we will not repeat ourselves and take the ready amount - 1333.79 rubles.

40% of average monthly earnings = 30.4 (average monthly number of days) * 1333.79 (average daily earnings of an employee) * 40% = 16218.89 rubles.

We compare with the minimum amount of benefit for caring for a second child = 5153.24 (minimum amount in 2014) * 1 (regional coefficient in the area where the employee works) = 5153.24 rubles.

Since the benefit calculated from 40% of the employee’s earnings turned out to be more than the minimum amount, the amount of the monthly benefit will be 16218.89 rubles.

d) Temporary disability benefit due to an industrial accident or occupational disease in 2014.

Unlike a regular temporary disability benefit, a temporary disability benefit due to an industrial accident or occupational disease is not limited to the amount of the base limit. The amount of this benefit for a whole month of illness in 2014 is limited to 247,680 rubles.

Let’s say the illness occurred in January, which means the daily limit will be 247680 / 31 (the number of days in January) = 7989.68 rubles.

The benefit is calculated for the previous 2 years.
Earnings for calculating benefits are 550,000 + 120,000 = 670,000 rubles.
Let's compare the minimum wage.
Minimum earnings = 5554 (minimum salary) * 1 (regional coefficient in the area where the employee works) * 24 (number of months) * 1 (number of positions occupied by the employee) = 133,296 rubles.
Since the employee’s earnings turned out to be more than the minimum, we use it.
Average daily earnings = 670,000 / 730 = 917.81 rubles.
Amount of daily benefit = 917.81 (average daily earnings) * 100% (employee's length of service does not affect the amount of benefit) = 917.81 rubles.

However, the employee has the right to a replacement in 2013(since she was on maternity leave and (or) child care leave this year) for any other year. Let's say an employee wrote an application to replace the year 2013 with 2011, in this case the benefit is calculated for 2011 and 2012.

Earnings for calculating benefits are 480,000 + 550,000 = 1,030,000 rubles.
Let's compare the minimum wage.
Minimum earnings = 5554 (minimum salary) * 1 (regional coefficient in the area where the employee works) * 24 (number of months) * 1 (number of positions occupied by the employee) = 133,296 rubles.
Since the employee’s earnings turned out to be more than the minimum, we use it.
Average daily earnings = 1,030,000 / 730 = 1,410.96 rubles.
Amount of daily benefit = 1410.96 (average daily earnings) * 100% (employee's length of service does not affect the amount of benefit) = 1410.96 rubles.

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.

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