Belarus raising benefits on November 1. Payments at the birth of the first child, an updated maternity capital program, assistance with a mortgage - big changes will affect millions of Russians. New minimum amount of maternity allowance

In connection with the increase in the minimum wage to 7800 rubles, the amount of child benefits has changed since July 1, 2017. What are the new sizes of child benefits? Do I need to recalculate the benefits already assigned? Has the minimum amount of childcare benefits increased? What are the amounts of maternity benefits? With such questions, the employee is pretty much contacted by the personnel department (despite the fact that the calculation of benefits is usually done by the accounting department). Therefore, we will consider the changes in the size of child benefits from July 2017 in more detail, we will also provide a convenient table with the new amounts of child benefits.

What benefits are considered "children's"

• early pregnancy registration allowance;
• one-time childbirth allowance;
• monthly allowance for caring for a child up to 1.5 years old;
• maternity benefit ("maternity").

At the same time, we note that in some regions of the Russian Federation, a pilot project of the FSS is underway to pay benefits directly from the fund's budget. Subdivisions of the Social Insurance Fund in the experimental regions calculate and pay "child" benefits to employees themselves.

If the organization or the individual entrepreneur has employees to whom he is obliged to pay "child" benefits, then the employer should know the amount of benefits, including the amount of child benefits from July 1, 2017. So, let's talk about the sizes that have been repeatedly changed (including indexed) this year.

Benefits in January 2017

Since January 1, 2017, there has been no indexation of “children's” benefits. Therefore, in January 2017, employers should have paid employees “child” benefits in the same amounts as in 2016. Let us give in the table the amounts of benefits that are determined by legislation in fixed amounts and are subject to annual indexation:

February indexation 2017

As we have already said, the “children's” benefits listed in the table are subject to annual indexation. At the same time, the maternity benefit ("maternity" benefit) is not subject to state indexation.

In 2017, legislators provided for indexation by 1.54% from February 1, 2017 (Resolution of the Government of the Russian Federation No. 88 dated January 26, 2017). In this regard, the size of "children's" allowances have increased since February. Here are the indexed sizes:

District coefficients

In districts and localities where regional coefficients to wages are established, "child" benefits (both in January 2017 and from February 1, 2017) will be higher - they need to be additionally increased by the value of the increasing coefficient (Article 5 of Law No. 81 -FZ).

Children's benefits from 1 July 2017

Since July 1, 2017, the minimum wage has increased to 7800 rubles. But did this increase affect the size of child benefits from July 1, 2017? Let's dwell on this in more detail.

Maternity allowance

The new minimum wage (7800 rubles) affected the calculation of maternity benefits from July 1, 2017 in the following cases:

• if there were no payments in the billing period or their amount is small;
• if the employee's insurance experience at the time of granting the benefit was six months.

What is the billing period

The billing period is two calendar years preceding the beginning of the decree (from January 1 to December 31). Accordingly, if a woman goes on maternity leave, say, in July 2017, then the billing period will be 2015-2016.

New Minimum Maternity Benefit

Immediately, we consider it appropriate to remind that an employee who is assigned a maternity allowance has the right to apply to the accounting department to replace one or two years of the billing period with other years (if there is no earnings in the billing period or it is very small). The accountant should change the years while observing 3 conditions:

1. the woman wants to change the years in which she was on maternity leave or parental leave;
2. the years selected for replacement precede the billing period (letter of the Ministry of Labor of Russia dated 03.08.2015 No. 17-1 / OOG-1105);
3. based on the results of the replacement years, the amount of the benefit will increase.

But if there is no right to change the years, then the maternity allowance will need to be calculated by the accountant from the minimum wage - in the minimum amount. In such a situation, it is required to determine the minimum average daily earnings using the following formula:

Minimum average daily wage \u003d minimum wage at the beginning of the decree x 24/730

From July 1, 2017, the minimum wage is 7800 rubles. Accordingly, since July 1, the minimum average daily earnings for calculating benefits is 256.438356 rubles. (7800 rubles × 24 months) / 730. Here is an example of calculating child benefits from July 1 using the new average daily earnings:

An example of calculating maternity benefits from July 2017

A.V. Nikolaeva wishes to go on maternity leave from 28 July 2017. The settlement period is from January 1, 2015 to December 31, 2016. In the billing period, there was no earnings. Insurance experience - 7 months. The regional coefficient is not applied. The minimum average daily wage is 256.438356 rubles. (7800 rubles × 24 months) / 730. Daily allowance - 256.438356 rubles. (256,438356 p. × 100%). As a result, the amount of A.V. Nikolaeva for 140 calendar days of the decree, calculated from the minimum wage in the minimum allowable amount, will be 35 901.37 rubles. (256.438356 rubles × 140 days).

As a reminder, maternity leave is a legally established paid period of 140, 156 or 194 days, which every woman is entitled to to have a child and restore her health.

Until July 1, 2017, the minimum wage was set at 7,500 rubles. And if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily earnings for calculating maternity benefits should be taken equal to 246.575342 rubles. (7500 rubles × 24 months / 730). This value is used to further calculate the benefit if it turned out to be more than the actual average daily earnings of the employee. The minimum amounts of maternity benefits until June 30, 2017 were as follows:

• 34,520.55 RUB (246.575342 rubles × 140 days) - in the general case;
• RUB 47,835.62 (246.575342 p. X 194 days) - with multiple pregnancy;
• RUB 38,465.75 (246.575342 rubles x 156 days) - for complicated childbirth.

From July 1, 2017, the minimum amount of maternity payments must be calculated from the new minimum average daily earnings of 256.438356 rubles. Here are the new values \u200b\u200bof the minimum maternity benefits from July 1, 2017 with different length of leave:

• RUB 35,901.37 (256.438356 × 140 days) - in the general case;
• RUB 49,749.04 (256.438356 x 194 days) - with multiple pregnancy;
• 40,004.38 RUB (256.438356 x 156 days) - with complicated childbirth.

Let's compare the minimum values \u200b\u200bof maternity benefits from the last minimum wages in the table:

If the experience is less than 6 months

By the time the maternity leave begins, a woman's experience may be less than six months. This happens, for example, if this is the first place of work. Then the maternity wages for a full calendar month should not exceed the minimum wage (part 3 of article 11 of the Federal Law of December 29, 2006 No. 255-FZ). In areas with regional coefficients - in an amount not exceeding the minimum wage, taking into account such coefficients.

When calculating maternity benefits with less than six months of experience, you should use the minimum wage in effect in the month of the beginning of maternity leave. That is, if the vacation began, for example, in June 2017, and ended in October, then in order to limit the amount of benefits in June, you need to rely on the minimum wage in the amount of 7,500 rubles, and in July, August, September and October - 7,800 rubles. The maximum daily allowance for each month should be calculated by an accountant using the following formula:

How is the minimum allowance calculated for less than 6 months of experience

Maximum daily allowance for less than 6 months of service \u003d minimum wage valid in the month of vacation / number of calendar days in the month of decree

Accordingly, if we are talking, for example, about maternity leave in July 2017, then the maximum daily allowance this month will be 251.6129 rubles. (7800 rubles / 31 days), since July 2017 has 31 calendar days. Here is an example of calculating benefits in a similar situation.

An example of calculation with experience less than 6 months

L.S. Sadovskaya is going on maternity leave from June 21, 2017. It will end on November 8, 2017. In the billing period from January 1, 2015 to December 31, 2016, she has no earnings. Insurance experience - 5 months and 1 day. The regional coefficient is not applied.

Let's determine the average daily wage from the minimum wage, which was applied at the beginning of maternity leave (that is, in June). Average daily earnings will be 246.58 rubles. (7500 rubles × 24 months / 730 days). Accordingly, the daily allowance will be 246.58 rubles. (246.58 p. × 100%).

The maximum daily allowance, depending on the number of calendar days, is as follows:

• in June - 250 rubles. (7500 rub. / 30 calendar days);
• july, August and October - 251.6129 rubles. (7800 rub. / 31 calendar days);
• september and November - 260 rubles. (7800 rubles / 30 calendar days).

Now let's compare the amount of the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave. And it turns out that the daily allowance from the minimum wage does not exceed the maximum daily allowance in all months of maternity leave:

• 246.58 RUB< 250 р.;
• 246.58 RUB< 251,6129 р.;
• 246.58 RUB< 260 р.

Thus, the accountant has the right to calculate the allowance from the daily allowance calculated from the minimum wage - 246.58 rubles. As a result, the amount of the allowance for L. Sadovskoy for 140 calendar days of the decree will be 34,520.54 rubles. (246.58 rubles × 140 days), where 140 days is the duration of maternity leave.

Maximum size of maternity

As for the maximum size of maternity benefits, they have not changed since July 1, 2017, since they have no effect on the maximum minimum wage. To calculate the maximum amount of maternity leave from 2017, you need to take into account the maximum average daily earnings. It is calculated according to a formula that does not take into account the minimum wage, but the maximum values \u200b\u200bof the base for calculating insurance premiums in the Social Insurance Fund for the billing period.

In 2015, the base limit was 670,000 rubles. (Decree of the Government of the Russian Federation of December 4, 2014 No. 1316), and in 2016 - 718,000 rubles. (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

That is, in 2017, the maximum average earnings are taken into account as 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. Accordingly, as you can see from the table below, the maximum limits from July 1, 2017, remained at the same levels.

Childcare allowance from 1 July 2017

The employer must pay the childcare allowance to the employee on a monthly basis in an amount equal to 40% of the average earnings, but not less than the minimum amount (clause 1 of article 11.2 of Federal Law No. 255-FZ of December 29, 2006).

Minimum care allowance increased

The minimum basic amount of the childcare allowance is established by part 1 of article 15 of the Law of May 19, 1995 No. 81-FZ and is:

• when caring for the first child - 1500 rubles. per month;
• when caring for the second and subsequent children - 3000 rubles. per month.

These amounts are indexed annually by an appropriate coefficient. Taking into account all indexation factors as of February 1, 2017, the minimum childcare benefits were as follows:

• RUB 3,065.69 - for the first child;
• 6131, 37 p. - for the second and subsequent children.

However, due to the increase in the minimum wage, the minimum amount of child benefit will increase from July 1, 2017. After all, the amount of the minimum allowance (for the first child) from July 1, 2017 cannot be less than the amount calculated from the new minimum wage, namely 3120 rubles (7800 rubles x 40%). However, you should only use the new value if parental leave started on or after July 1, 2017. At the same time, the minimum wage for caring for the second and subsequent children does not change. It remains in the amount of 6131 rubles for and after July 1.

The maximum care allowance has not changed

The maximum amount of the childcare allowance is not limited. However, there is a limited amount of the average daily earnings on the basis of which this benefit is calculated.

It has been established that the size of the average daily earnings for calculating benefits cannot be more than the sum of the limit values \u200b\u200bof the base for calculating insurance premiums for two years preceding the year of the onset of parental leave, divided by 730 (part 3.3 of article 14 of Law No. 255-FZ ). Therefore, to calculate the maximum amount of average daily earnings, the formula is used:

The maximum value of the average daily earnings \u003d the sum of the limit values \u200b\u200bof the base for calculating contributions to the FSS for the two previous years / 730

Therefore, if a woman's vacation begins in 2017, then the calculations should take the values \u200b\u200bof the limit values \u200b\u200bof the base for calculating contributions to the Social Insurance Fund for 2015 and 2016

Taking into account the indicated values \u200b\u200bfor the marginal base, in 2017 the maximum value of the average daily earnings for calculating the monthly care allowance is 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. That is, the calculations apply exactly the same principle as when determining the maximum maternity benefit.

Now let's calculate the maximum average earnings for the whole month. For this purpose, we will multiply the average daily earnings by the average monthly number of calendar days - 30.4 (part 5.1 of article 14 of Law No. 255-FZ). In 2017, the maximum average monthly earnings for calculating benefits will be 57,801.64 rubles. (1901.37 p. × 30.4).

The size of the monthly allowance for caring for a child up to 1.5 years is generally equal to 40% of the average monthly earnings (part 1 of article 15 of Law No. 81-FZ). Therefore, in 2017, the maximum amount of monthly allowance per child will be 23,120.66 rubles. (57,801.64 rubles × 40%). This maximum amount of parental allowance applies throughout 2017. And, as you can see, the increase in the minimum wage from July 1, 2017 simply could not affect it

Recalculation of child benefits

If the right to parental leave for the first child arose before July 1 and the accountant calculated the minimum allowance (3065.69 rubles), then no recalculation should be made. However, if the vacation began on July 1, 2017 or later, then the woman is entitled to 3120 rubles for each month. Accordingly, if you paid the woman less, then you need to recalculate and pay extra.

You will also need to review and pay additional maternity benefits if, after July 1, 2017, you assigned them without taking into account the increased minimum wage in the cases described above (there is no earnings in the billing period or experience less than six months).

Benefits from July 1: summary table

So, we have shown by examples how changes in the minimum wage affected the amount of child benefits from July 1, 2017. However, some "child" benefits have not changed in connection with the increase in the minimum wage. To make it easier for the personnel officer to navigate the amount of benefits in 2017, we summarized the total values \u200b\u200bof "children's" benefits in a single table. You can apply her code for advice to the HR department to contact employees. You can also transfer it to the accounting department.

There will be no autumn indexation, and pensions will be paid in the same amount in November 2017. But on the first day of the new year, the Russians will receive 400 rubles more. According to the Penfond of Russia, the average size of social benefits for old age this year amounted to 13'657 rubles. In 2018 - 14'045 rubles, which is almost four hundred rubles more.

Indexation of pensions will be almost 4%

The expected increase in pensions will take place at the very beginning of January, while the payment schedule will remain the same. The planned recalculation of the pension will be 3.7%. The bill has already been approved by the Government and is currently being considered in the State Duma.

The head of the Penfond of the Russian Federation, Anton Drozdov, announced an increase in pensions by 11% in the next two years. The increase will affect unemployed pensioners. Experts say that such forecasts are quite natural and the fact that the indexation of pensions is outstripping the growth of inflation is a positive sign.

« The state pays debts. I suppose that<…> indexation will outpace inflation, and pensioners will be in positive territory", - says Doctor of Economics. Sergey Smirnov.

He is also confident in a stable economy in the coming years, which will allow timely recalculations without replacing them with one-time payments.

Recalculation of social pensions

Recipients of social pensions - for disability, loss of a breadwinner or for caring for the elderly - will receive increased payments in the spring, as this category will only be recalculated from April 1, 2018. Social pensions are expected to increase by 4.1%. This growth is due to calculations based on the subsistence minimum of a pensioner.

The value of the living minimum of a pensioner in the country over the past seven years

As for the recalculation of military pensioners and citizens who continue to work, these issues have not yet been resolved. Finance Minister Anton Siluanov has repeatedly stated that last year's regime is preserved for working pensioners (the law on the abolition of indexation for this category of recipients).

How to apply for recalculation

The recalculation of pensions is made on the basis of an application and without it. In the first case, it is made from the first day of the next month and can be carried out in the case of:

• the applicant's residence in the Far North;
• changes in the number of disabled family members;
• achieving the required calendar work experience in the Far North;
• changes in the situation for obtaining an insurance pension for the loss of the breadwinner.

In other cases, recalculation is made without a written application from the recipient.

Latest retirement news

Meanwhile, the latest news reports on the postponement of the reform to raise the retirement age. Experts are confident that this event is inevitable, but not in the short term. Most likely, this topic will be raised after the presidential elections in the country and will take a long time, as long discussions are ahead at all levels of government. In the meantime, Russians retire at 55 and 60, women and men, respectively.

The pension fund offers another way to increase the size of the pension - to postpone the retirement. The department explains that when a pension is issued not in the year of exit, but later, the recipient is charged an increased pension.

Important! You can postpone retirement for up to 10 years.

Also, a working pensioner may temporarily refuse to receive insurance payments, subject to employment for a period of at least one year. The increase will occur due to premium coefficients, as well as planned indexations, which will be carried out during the period while the pensioner will work.

Otherwise, pensions are paid according to the approved schedule. Payments will start next month from November 1, Not earlier. If the recipient changes his place of residence, he must notify the territorial office of the FIU in writing.

Since July 1, 2017, the minimum wage has increased to 7800 rubles. Therefore, since July 1, there have been changes in the calculation of some benefits. How to count benefits from July 1, 2017? What is the amount of child benefits from July 1, 2017? Has the amount of the child care benefit changed? What is the minimum amount of maternity benefit? You will find answers to these and other questions related to the tutorials in our article. You can also see the table, which shows the new sizes of all benefits.

The reason for the changes is an increase in the minimum wage

From July 1, 2017, organizations and individual entrepreneurs are required to pay employees a wage of at least 7,800 rubles (that is, not less than the new minimum wage). Cm. " ". If the salary does not reach the specified size, then it needs to be increased.

Note that an increase in the minimum wage from July 1 in some situations will affect the calculation of hospital, maternity and child benefits. Let's dwell on this issue in more detail. However, let's say right away that no indexation of benefits has occurred since July 1, 2017. Simply due to the increase in the minimum wage, there have been changes in the calculation and minimum values.

New minimum wage for calculating benefits

Hospital, maternity and child benefits, in general, must be calculated from the average earnings for the billing period, that is, for two years preceding the onset of illness, maternity leave or leave of the year (from January 1 to December 31). Accordingly, if an employee fell ill in 2017, then the billing period will be 2015 and 2016 (part 1 of article 14 of Federal Law No. 255-FZ of December 29, 2006).
However, earnings for the billing period should not be less than a certain amount. The state guarantees the calculation of benefits based on the minimum allowable earnings. It is defined as follows (using the example of a "hospital" benefit):

It turns out that if the insured event (illness, maternity leave or parental leave) occurred after July 1, 2017, then the minimum earnings for the billing period will be 187,200 rubles. (7800 rubles × 24 months).

Another value that will be required to calculate benefits is the minimum average daily wage. To find out the minimum average daily earnings for calculating benefits, the accountant needs to divide the resulting value by 730. The following formula is applied:

Accordingly, from July 1, 2017, the minimum average daily wage is 256.44 rubles per day (187,200 rubles / 730 days). From July 1, 2017, the average daily earnings for calculating benefits cannot be less than this value.

Until July 1, 2017, the average daily earnings amounted to 246.58 rubles per day (180,000 rubles / 730 days) That is, the average daily earnings increased by 9.86 rubles (256.44 rubles - 246.58 rubles).

If earnings are less than the minimum: what to do

The accountant should ensure that employee benefits are calculated correctly. This will make it possible to reimburse benefits from the FSS without problems even after July 1, 2017. Let's explain what to look for.

Suppose that the insured event (illness, maternity leave, or the start of parental leave) occurred in July 2017. The settlement period will be 2015-2016. To calculate the allowance, the accountant needs to determine the average daily earnings using the following formula:

When calculating benefits for temporary disability, the number of days should be substituted into this formula - 730. If you are calculating maternity or childcare benefits, then the number of days may be less, since days of illness, maternity leave, child leave and leave from work are excluded from the calculation period with the preservation of earnings (clauses 3 and 3.1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ).

Based on the results of this calculation, the average daily earnings cannot be less than the amount calculated from the minimum wage. That is, from July 1, 2017, the average daily earnings cannot be less than 256.44 rubles per day.

Keep in mind that when determining the minimum average daily earnings, you need to take into account the minimum wage as of the date of the insured event. Accordingly, if the employee is sick or if the employee went on maternity leave before July 1, 2017, then in the calculation use the minimum wage in the same amount - 7,500 rubles. In this case, the minimum amount of daily earnings will be 246.58 rubles. (7500 rubles × 24 months / 730 days). If the insured event occurred on July 1 or later, then focus on the new "minimum wage" 256.44 rubles. (7800 rub. × 24 months / 730 days).

O.V. Lopatina was ill from 3 to 17 July 2017 (14 calendar days). Her insurance experience is 2 years and 4 months. The amount of payments in her favor for the billing period (2015 and 2016) amounted to 161 320 rubles.

Under such conditions, the actual average daily earnings of O.V. Lopatina is 220.99 rubles. (161 320 p. / 730).

However, the average daily wage, calculated from the minimum wage, is 256.44 rubles. (7800 p. × 24 months / 730). This amount is higher than the actual earnings of O.V. Lopatina: (256.44 rubles\u003e 220.99 rubles) Therefore, to calculate the sickness benefit, the accountant should take the value calculated based on the new minimum wage.

Since the employee's work experience is less than 5 years, the amount of her allowance will be 60% of the average earnings (clause 3, part 1, article 7 of Federal Law No. 255-FZ of December 29, 2006) As a result, the amount of sickness benefit will be 2154.096 rubles. (256.44 p. × 60% × 14 days).

So, for example, you can trace the increase in benefits from July 1, 2017. After all, if the minimum wage had not been increased, then the accountant would have to use the average daily wage in a smaller amount - 246.58 rubles as the average daily earnings.

Please note: if a district coefficient is in effect in your area, multiply the minimum benefit calculated from the minimum wage by it. That is, if in the area where O.V. Lopatin, a coefficient was set, say, 1.7, then the size of the allowance due to her would have been 3661.96 rubles. (256.44 p. X 60% x 14 days x 1.7).

If there is no earnings at all in the billing period

If the employee has no earnings at all for the billing period (2015-2016), then for calculating benefits, instead of "zero", one should take the earnings calculated by the minimum wage, which is set at the time of the insured event. This situation can occur if the employee did not work at all during the billing period and does not have the right to change the years of the billing period. Here are some examples.

P.S. Trishin was ill from 3 to 12 July 2017 (that is, 10 calendar days). He did not have any earnings in the billing period (2015-2016). Work experience - 5 years and 1 month. P.S. Trishin is busy full time. In such a situation, the accountant should take the average daily earnings calculated from the minimum wage, namely 256.44 rubles. (7800 p. × 24 months / 730).

Work experience over 5 years. This means that he is entitled to 80 percent of the average earnings (clause 2 of part 1 of article 7 of Federal Law No. 255-FZ of December 29, 2006). Therefore, the amount of the daily allowance will be 205,152 rubles. (256.44 p. × 80%). The employee was sick for 10 calendar days. During this period, the amount of the allowance due to him will be 2,051.52 (205.14 rubles × 10 days).

A.V. Nikolaeva wishes to go on maternity leave from 28 July 2017. The settlement period is from January 1, 2015 to December 31, 2016. In the billing period, there was no earnings. Insurance experience - 7 months. The regional coefficient is not applied. The minimum average daily wage is 256.44 rubles. (7800 rubles × 24 months) / 730. Daily allowance - 256.44 rubles. (256.44 p. × 100%). As a result, the amount of A.V. Nikolaeva for 140 calendar days of the decree, calculated from the minimum wage, will be 35,901.6 rubles. (256.44 rubles × 140 days).

Note: An employee who is assigned sickness benefit, maternity benefit or childcare benefit has the right to contact the accounting department and ask to replace one or both years of the billing period with other years. To do this, she will need to write a statement. In this case, the accountant will have to change the years, while observing 3 conditions:

• the woman wants to change the years in which she was on maternity leave or parental leave;
• the years selected for replacement precede the billing period (letter of the Ministry of Labor of Russia dated 03.08.2015 No. 17-1 / OOG-1105);
• based on the results of the replacement years, the amount of the benefit will increase.

Thus, before calculating the benefit from the new minimum wage, it makes sense for the accountant to check whether the employee has the right to change the years of the billing period.

If the experience is less than six months

Benefits for temporary disability and for pregnancy and childbirth cannot exceed the minimum wage for a calendar month (taking into account regional coefficients) if the person's experience is no more than six months (part 6 of article 7, part 3 of article 11 of the Federal Law of December 29, 2006 No. 255-FZ). That is, with less than six months of experience, the allowance may be less, but not more than the minimum wage. To control this, you need to calculate the maximum daily allowance in each month (in order to understand how much more can not be taken into account in the calculations). To do this, use the following formula (clause 20 of the Regulation on the calculation of benefits, approved by the Decree of the Government of the Russian Federation of June 15, 2007 No. 375):

Accordingly, if we are talking, for example, about an illness in July 2017, then the maximum daily allowance in this month will be 251.6129 rubles. (7800 rubles / 31 days), since July 2017 has 31 calendar days. Let us explain the calculations with an example.

An example of calculating disability benefits for work less than six months

M.V. Trugmanov was ill from 11 to 28 July 2017 (18 calendar days). Employee experience - less than six months. In the billing period (2015-2016), there are no payments in favor of the employee (this is his first place of work).

As we have already found out, the minimum average daily wage, based on the minimum wage, from July 1, 2017 is 256.44 rubles. (7800 p. × 24 months / 730). Moreover, if the insurance experience is up to five years, then when calculating the sickness benefit, 60% of the average earnings should be taken into account (clause 3 of part 1 of article 7 of the Federal Law of December 29, 2006 No. 255-FZ). Therefore, the amount of the daily allowance M.V. Trugmanov will be 153.864 rubles. (256.44 p. × 60%). As a result, for 18 calendar days of illness, the amount of the benefit will be 2769.55 rubles. (153.864 × 18 days).

Now let's check if this amount is too high. To do this, take the maximum daily allowance in July, calculated from the minimum wage, that is, 251.6129 (7800 rubles / 31 days). If we take this amount, then for 18 days of illness the maximum allowance will be 4529.03 rubles. (251.6129 rubles × 18 days). We no longer take into account the employee's experience.

4529.03 rubles is more than 2769.55 rubles. This means that for July M.V. Trugmanov needs to pay a smaller amount - 2,769.55 rubles. There will be no excess of the maximum allowable amount.

We will also give you the calculation of maternity benefits with less than six months of experience.

An example of calculating maternity benefits for less than 6 months of experience

L.S. Sadovskaya is going on maternity leave from June 21, 2017. It will end on November 8, 2017. In the billing period from January 1, 2015 to December 31, 2016, she has no earnings. Insurance experience - 5 months and 1 day. The regional coefficient is not applied. Let's determine the average daily wage from the minimum wage, which was applied at the beginning of maternity leave (that is, in June). Average daily earnings will be 246.58 rubles. (7500 rubles × 24 months / 730 days). Accordingly, the daily allowance will be 246.58 rubles. (246.58 p. × 100%).

The maximum daily allowance, depending on the number of calendar days, is as follows:

• in June - 250 rubles. (7500 rub. / 30 calendar days);
• july, August and October - 251.6129 rubles. (7800 rub. / 31 calendar days);
• september and November - 260 rubles. (7800 rubles / 30 calendar days).

Now let's compare the amount of the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave. And it turns out that the daily allowance from the minimum wage does not exceed the maximum daily allowance in all months of maternity leave:

• 246.58 RUB< 250 р.;
• 246.58 RUB< 251,6129 р.;
• 246.58 RUB< 260 р.

Thus, the accountant has the right to calculate the allowance from the daily allowance calculated from the minimum wage - 246.58 rubles. As a result, the amount of the allowance for L. Sadovskoy for 140 calendar days of the decree will be 34,520.54 rubles. (246.58 rubles × 140 days), where 140 days is the duration of maternity leave.

If the hospital regimen is violated

The employer has the right to limit the amount of sickness benefit for a full calendar month to the minimum wage if the employee, without a valid reason (part 1 of article 8 of Federal Law No. 255-FZ of December 29, 2006):

• violated the hospital regime - from the day the violation was committed;
• did not come to an appointment with a doctor or for a medical and social examination - from the day of failure to appear;
• fell ill or was injured as a result of alcoholic, narcotic, toxic intoxication - for the entire period of disability.

We will tell you how you can limit the amount of benefits using the minimum wage.

Example of limiting sickness benefit in case of violation of the regimen

A.G. Petrov brought to the accounting department a certificate of incapacity for work for the period of illness from 11 to 28 July 2017. However, in the sick leave there is a note about the violation of the regime on July 18 (the employee did not show up for an appointment with the doctor for no valid reason). In such a situation, the hospital allowance until July 18 must be calculated according to general rules, based on their average earnings. And from July 18 to July 28 (that is, 10 days from the date of the violation), the benefit can be paid based on the minimum wage. In the region where A.G. Petrov, the regional coefficient has not been established. His insurance experience is eight years. This means that he is entitled to an allowance in the amount of 100 percent of his earnings (part 1 of article 7 of the Federal Law of December 29, 2006 No. 255-FZ). The maximum average daily earnings for July, calculated from the minimum wage, will be 251.6129 rubles. (7800 rub. / 31 days)

The amount of the benefit for July 18-28 (that is, for the period of violation of the regime) will be: 2516.13 rubles. (251.6129 rubles × 10 days). Until the date of the violation, the allowance can be calculated according to general rules (not from the minimum wage).

New minimum size for childcare

Now let's talk about the increase in child benefits from July 1, 2017. So, we recall that the employer must pay the childcare allowance to the employee on a monthly basis in an amount equal to 40% of the average earnings, but not less than the minimum amount (clause 1 of article 11.2 of Federal Law No. 255-FZ of December 29, 2006).

At the same time, the minimum basic amount of the childcare allowance is established by part 1 of article 15 of the Law of May 19, 1995 No. 81-FZ and is:

• when caring for the first child - 1500 rubles. per month;
• when caring for the second and subsequent children - 3000 rubles. per month.

These amounts are indexed every year by the appropriate coefficient. Taking into account all indexation factors as of February 1, 2017, the minimum childcare benefits were as follows (""):

• 3,065.69 rubles - for the first child;
• 6131, 37 rubles - for the second and subsequent children.

However, due to the increase in the minimum wage, the minimum amount of child benefit from July 1, 2017, set for February 1, 2017, will increase. After all, the amount of the minimum benefit (for the first child) from July 1, 2017 cannot be less than the amount calculated from the new minimum wage, namely 3120 rubles (7800 rubles x 40%).

The minimum allowance for the care of the first child from July 1, 2017 is 3120 rubles. (7800 p. × 40%). However, you can only use the new value if the vacation started on or after July 1, 2017. At the same time, the "minimum wage" for caring for the second and subsequent children has not changed. It will remain in the amount of 6131 rubles after July 1.

New minimum amount of maternity allowance

When calculating maternity benefits, the average daily earnings cannot be less than the value determined by the following formula (part 1.1 of article 14 of Law No. 255-FZ):

Minimum average daily earnings \u003d minimum wage at the start of vacation x 24/730

Therefore, if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily earnings for calculating maternity benefits should be taken equal to 246.58 rubles. (7500 p. × 24/730). This value is used for further calculation if it turned out to be more than the actual average daily earnings of the employee. The minimum amounts of maternity benefits from January to June 2017 (inclusive) are as follows:

• 34,521.20 RUB (246.58 rubles × 140 days) - in the general case;
• RUB 47,836.62 (246.58 rubles x 194 days) - with multiple pregnancies;
• RUB 38,466.48 (246.58 rubles x 156 days) - for complicated childbirth.

From July 1, 2017, the federal minimum wage will increase and amount to 7800 rubles. Therefore, for insured events after June 30, 2017, earnings for maternity benefits must be compared with the new "minimum wage" - 256.438356 rubles. (187 200 rubles / 730) If the actual earnings are below the minimum, then assign an allowance from this value. Here are the minimum amounts of maternity benefits from July 1, 2017:

• RUB 35,901.37 (256.438356 × 140 days) - in the general case;
• RUB 49,749.04 (256.438356 x 194 days) - with multiple pregnancy;
• 40,004.38 RUB (256.438356 x 156 days) - with complicated childbirth.

Unemployment benefits and others

The increase in the minimum wage will not in any way affect the amount of unemployment benefits from July 1, 2017. The fact is that the amount of this benefit is limited to the maximum (4,900 rubles) and minimum (850 rubles + the regional coefficient, if any). These amounts for 2017 are determined by the Decree of the Government of the Russian Federation of 12/08/2016 N 1326. In this regard, despite the fact that since July 1 the minimum wage has increased to 7800 rubles, the unemployment benefit cannot be more than 4900, all the same, it cannot be.

The amount of some other types of benefits will also not change in any way due to the increase in the minimum wage. So, for example, from July 1, the lump sum for the birth of a child will not change. Its size, as before, will remain at the level of 16 350, 33 p.

Table with totals

In the table below, we have summarized the values \u200b\u200bassociated with benefits. In the table, in particular, you can see the changes in the amount of child benefits from July 1.

New participants in the pilot project

In 2017, the FSS continues a pilot project. Under this project, workers receive benefits through the Social Insurance Fund, and not through employers. From July 1, several entities will additionally join the pilot project. Let's list them in the table:

New numbers: table

In conclusion, we summarized the most important figures that have changed due to the increase in the minimum wage and the calculation of benefits reimbursed from the Social Insurance Fund. This table will help to consolidate the information on the increase in benefits from July 1, 2017.

An increase in the minimum wage to 7,800 rubles from July 1, 2017 in some situations will affect the calculation of sick leave, maternity and child benefits. But it is worth noting that no indexation of benefits will take place from July 1, 2017, just due to the increase in the minimum wage, there have been changes in the calculation and minimum values. Let's figure it out in more detail.

The minimum benefits have increased since 1 July 2017. The minimum wage for calculating benefits for two accounting years will be 187,200 rubles. (7800 rubles * 24 months) or 256.44 rubles. per day (187,200 rubles / 730 days). This change will affect the calculation of sick leave and maternity leave in two cases:

If the employee did not have earnings for the billing period;

If the average earnings calculated for the specified period, calculated for a full calendar month, are lower than the minimum wage on the day of the insured event.

Another reason for the payment of the minimum allowance is if an employee who is on sick leave during the period of disability due to his own illness violated the regime prescribed by the doctor.

Minimum maternity allowance

As a reminder, maternity leave is a legally established paid period of 140, 156 or 194 days, which every woman is entitled to to have a child and restore her health.

Until July 1, 2017, the minimum wage was set at 7,500 rubles, and if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily earnings for calculating maternity benefits should be taken equal to 246.575342 r ... (7500 rubles * 24 months / 730). This value is used to further calculate the benefit if it turned out to be more than the actual average daily earnings of the employee. The minimum amounts of maternity benefits until June 30, 2017 will be as follows:

34,520.55 RUB (246.575342 p. * 140 days) - in the general case;

RUB 47,835.62 (246.575342 p. * 194 days) - with multiple pregnancy;

RUB 38,465.75 (246.575342 p. * 156 days) - with complicated childbirth.

From July 1, 2017, the minimum amount of maternity payments must be calculated from the new minimum average daily earnings of 256.438356 rubles. Here are the new values \u200b\u200bof the minimum maternity benefits from July 1, 2017 with different length of leave:

RUB 35,901.37 (256.438356 * 140 days) - in the general case;

RUB 49,749.04 (256.438356 * 194 days) - with multiple pregnancy;

40,004.38 RUB (256.438356 * 156 days) - with complicated childbirth.

Let's consider the changes by examples.

Example 1.O. N. Kurochkina wishes to go on maternity leave from 28 July 2017. The settlement period is from January 1, 2015 to December 31, 2016. In the billing period, there was no earnings. Insurance experience - 7 months. The regional coefficient is not applied. The minimum average daily earnings is 256.438356 rubles. (7800 rubles * 24 months) / 730. Daily allowance - 256.438356 rubles. (256.438356 p. * 100%). As a result, the amount of the allowance to Kurochkina ON for 140 calendar days of the decree, calculated from the minimum wage in the minimum allowable amount, it will be 35,901.37 rubles. (256.438356 p. * 140 days).

By the time the maternity leave begins, a woman's experience may be less than six months. This happens, for example, if this is the first place of work. Then the maternity wages for a full calendar month should not exceed the minimum wage (part 3 of article 11 of the Federal Law of December 29, 2006 No. 255-FZ). In areas with regional coefficients - in an amount not exceeding the minimum wage, taking into account such coefficients.

Example 2Ivanova S.P. from June 21, 2017 goes on maternity leave. It will end on November 8, 2017. In the billing period from January 1, 2015 to December 31, 2016, she has no earnings. Insurance experience - 5 months and 1 day. The regional coefficient is not applied.

Let's determine the average daily earnings based on the minimum wage, which was applied at the beginning of maternity leave (that is, in June). Average daily earnings will be 246.58 rubles. (7500 RUB * 24 months / 730 days). Accordingly, the daily allowance will be 246.58 rubles. (246.58 p. * 100%).

The maximum daily allowance, depending on the number of calendar days, is as follows:

in June - 250 rubles. (7500 rubles / 30 calendar days);

july, August and October - 251.6129 rubles. (7800 rub. / 31 calendar days);

september and November - 260 rubles. (7800 rub. / 30 calendar days).

Now let's compare the amount of the daily allowance from the minimum wage with the maximum daily allowance for each month of maternity leave. And it turns out that the daily allowance based on the minimum wage does not exceed the maximum daily allowance in all months of maternity leave:

246.58 RUB< 250 р.;

246.58 RUB< 251,6129 р.;

246.58 RUB< 260 р.

Thus, the accountant has the right to calculate the allowance from the daily allowance, calculated from the minimum wage - 246.58 rubles. As a result, the amount of the allowance to S.P. Ivanova for 140 calendar days of the decree will be 34,520.54 rubles. (246.58 rubles * 140 days), where 140 days is the duration of maternity leave.

Minimum childcare allowance

The employer must pay the childcare allowance to the employee on a monthly basis in an amount equal to 40% of the average earnings, but not less than the minimum amount (clause 1 of article 11.2 of Federal Law No. 255-FZ of December 29, 2006).

The amount of the minimum allowance (for the first child) from July 1, 2017 cannot be less than the amount calculated from the new minimum wage, namely 3120 rubles (7800 rubles * 40%). However, you should only use the new value if parental leave started on or after July 1, 2017. At the same time, the minimum wage for caring for the second and subsequent children does not change. It remains in the amount of RUB 6,131 before and after July 1.

Example 3.The employee goes on leave to care for the first child in the summer. The estimated period is 2015-2016. During this time, she was credited with 122,907.72 rubles. There were no excluded periods. The monthly allowance based on actual earnings will be: 142,901.12 rubles / 731 days. * 30.4 days * 40% \u003d 2044.54 rubles. Consider two situations. First, the nursing leave starts before July 1st. Let's calculate the amount of the monthly allowance based on the previous minimum wage: 7,500 rubles * 40% \u003d 3,000 rubles. The worker's child is the first. This means that the amount of the benefit cannot be less than 3,065.69 rubles. This amount is due to the employee for a full month, since it is more than 2044.54 rubles and 3000 rubles. The second situation - the vacation starts on July 1 or later. The amount of the benefit from the new minimum wage will be: 7800 rubles * 40% \u003d 3120 rubles. This is more than $ 30.69. Therefore, in this case, charge the employee 3120 rubles. per month.

If the employee is sick or the employee went on maternity leave before July 1, it is necessary to use the new minimum wage only if the amount of the allowance was limited to the minimum wage, that is, in a situation where the length of service is less than six months.

This is due to the fact that they are calculated on the basis of such a rule - the size of the monthly allowance cannot exceed the minimum wage. On what date you need to take the minimum wage for calculating benefits, Law No. 255 does not say (part 6 of article 7 of Law No. 255-FZ), therefore, the benefit must be recalculated by months if different minimum wages apply.

Example 4 (sick leave).The employee was sick from June 28 to July 4, 2017 inclusive (seven calendar days in total). The settlement period is 2015–2016. The employee works full time, regional salary ratios in the region have not been established. During 2015-2016, the employee had no earnings. At the time of illness, his insurance experience is less than six months. This means that the amount of the benefit cannot exceed the following value: 7500 rubles / 30 days. * 3 days + 7800 rub. / 31 days * 4 days \u003d 1,756.45 rubles, where 30 days. and 31 days. - the number of days in June and July, and 3 days. and 4 days. - number of sick days in these months. Now let's determine the minimum amount of the benefit. To do this, take the minimum wage for the date of the disease - June 28: 7,500 rubles * 24 months. / 730 days. * 60% * 7 days \u003d 1035.62 rubles. This amount is less than RUB 1,756.45. This means that the employee needs to accrue 1,035.62 rubles.

Example 5 (maternity leave).The employee went on maternity leave from June 5 to October 22, 2017 inclusive. She got a job in the company in February 2016. This is the first place of work. This means that at the time of her maternity leave, her experience is less than six months. The employee works full time, regional salary ratios have not been established in the region. Before the decree, the accountant calculated the amount of the allowance as follows. The settlement period is 2015–2016. The employee had no earnings at that time. In this case, the minimum amount of daily earnings will be 246.58 rubles. (7500 rubles * 24 months / 730 days). But since the length of service is less than six months, the amount of the benefit cannot be more than one minimum wage for a full calendar month. With a daily earnings of 246.58 rubles. the amount of the benefit will exceed the minimum wage in those months in which there are 31 days (246.58 days * 31 days \u003d 7643.98 rubles). That is, in July and August. This means that during these months you need to pay 7,500 rubles. Moreover, there are 31 days also in October. Let's calculate the allowance for this month, as well as for other months during which maternity leave falls:

246.58 days. * 26 days \u003d RUB 6411.08 (for June);

246.58 days. * 30 days \u003d 7397.40 rubles. (for September);

RUB 7500 / 31 days * 22 days \u003d 5322.58 rubles. (for October).

As a result, the size of the maternity allowance will be:

RUB6,411.08 + 7397.40 RUB + 7500 rub. * 2 + 5322.58 rub. \u003d 34 131.06 rubles. Since July 1, the minimum wage has increased to 7800 rubles, which means that the amount of benefits for the period from July 1 must be recalculated. Maternity wages for July, August and October now do not exceed the minimum wage. An employee needs to pay the following amount: (7643.98 rubles - 7500 rubles) * 2 + 246.58 rubles. * 22 days - RUB 5,322.58 \u003d 390.22 rubles.

Lead Audit Specialist