Ожидание ребенка, безусловно, является significant event for every family. But, as you know, the employer is not always happy with his subordinate. This is due to not only the need for unplanned search for a new employee, but also with some financial losses. At this very moment, in order not to miss the situation, a woman can control the accrual of maternity allowance herself.
In the current year, the calculation of benefits for pregnancy andchildbirth is produced both according to the old and the new rules. The choice in this case is given to the woman. The main difference is in the order of calculation of average earnings, which is used when calculating benefits. Let us consider in more detail two variants of the algorithm that is used by an accountant for the calculation.
So, option 1.These are the so-called old rules that operated in accordance with the Federal Law until the end of 2010. The essence of this accrual is that the calculation of the average salary is made for the period of 12 months, which precede the month of the insured event. Moreover, such periods as vacation, simple, temporary disability or sick leave, etc. are excluded from this year. In addition, according to the old scheme, the average earnings have an upper limit set on the day of accrual.
Option 2. New rules in force from 1.01.2011. Unlike the old scheme, the calculation of maternity benefits is based on the average income for 2 years that precedes the year of the insured event. And from this period do not exclude anything. In other words, to calculate the average daily earnings, all amounts from which insurance premiums were paid are divided by 730 days. The maximum annual earnings also has a fixed limit.
New algorithm for calculatingallowances for pregnancy, suggests that in 2010 an amount of no more than 415 thousand may be taken, for 2011 this amount is 463 thousand rubles. Earnings over 2 years are always divided for 730 days, even if from the calculated years it was a leap year. Thus, the maximum amount of the daily allowance is 1 thousand 202 rubles. 74 kopecks, i.e. 415 thousand + 463 thousand: 730 days.
For clarity, we give an example. With an average monthly salary of a woman in 2010 28 thousand, in 2011 33 thousand rubles, the size of the daily allowance will be 1 thousand 2 rubles. 74 kopecks ((28 * 12) + (33 * 12): 730).
It is worth noting that organizations working ona simpler or preferential taxation system, maternity benefits are calculated on the same basis as companies in general mode
As already mentioned above, the old rulesassume the calculation of the average daily allowance based on the earnings of the last 12 months. We add up all payments subject to insurance and divide the resulting amount by the number of days included in the billing period. The settlement period implies only those days when the woman went to work, therefore payments, for example, for leave, sick leave, etc. in this case are not counted. Then compare the resulting amount with the limit value. It is important that in the current 2012 it is calculated according to the same algorithm as in 2010. Thus, the maximum daily benefit limit in 2012 is no more than 1 thousand 136 rubles. 99 kopecks Therefore, today the maximum benefit calculated by the new rules is larger than the benefit determined by the old scheme. However, this applies only to those women whose cumulative biennial income of more than 830 thousand rubles. For all the others, the old calculation algorithm is still the most profitable.
Подводя итог, можно сделать вывод, что расчет Maternity benefits are produced according to one scheme or another at the discretion of the expectant mother. In the event that a woman did not express a desire to calculate according to the old algorithm, the calculation is performed automatically according to a new scheme.
If, for example, the term of the sick-list is determineda doctor in the amount of 140 days, then the marginal amount of benefits according to the old rules will be 196 thousand 386 rubles. 30 cop., And according to the new rules - 168 thousand. 383 rubles. 60 kopecks
