Benefit for a child up to one and a half years old. In what numbers are child benefits transferred in Russia? How to apply for a monthly payment for child care up to three years old

From January 1, 2017, the minimum wage remained at 7,500 rubles. However, despite this, from January 1 there have been changes in the calculation of some “children’s” benefits. How to calculate “children’s” benefits from January 1, 2017? What is the amount of benefits from January 1, 2017? Has the amount of child care benefit changed? How much will the Social Insurance Fund reimburse for “children’s” benefits from January 1? You will find answers to these and other questions related to children's benefits, as well as a table with new sizes in this article.

Types of "children's" benefits

“Children’s” benefits usually include payments related to the birth of children. The list of “children’s” benefits is given in Federal Law No. 81-FZ dated May 19, 1995 “On state benefits for citizens with children.” Let’s consider how the amounts of the most frequently paid “children’s” benefits will change from January 1, 2017, namely:

• benefits for registration in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance up to 1.5 years;
• maternity benefits.

These benefits are paid by the employer. However, we note that in certain regions of the Russian Federation a pilot experiment is being conducted to pay benefits directly from the Social Insurance Fund budget. FSS units in the experimental regions themselves calculate and pay “children’s” benefits to employees. Cm. " ".

If an organization or individual entrepreneur has employees to whom he is obliged to pay child benefits, then the employer should know the amount of child benefits from January 1, 2017.

Indexation of benefits from January 1, 2017

There will be no indexation of “children’s” benefits from January 1, 2017, since legislators did not provide for such an indexation coefficient. However, payments for children will be indexed from February 1, 2017, taking into account the consumer price index for 2016. In this regard, from January 1 to February 1, 2017, “children’s” benefits should be paid in the same amounts as in 2016. Let us summarize the amounts of “children’s” benefits in the table from January 2017. These dimensions have not changed in any way.

However, some changes in the amount of benefits from January 1, 2017 will still occur. We'll talk about them further.

Monthly allowance for child care up to 1.5 years

So, we said above about the minimum monthly allowance for child care up to 1.5 years (see table). The minimum size has not changed in any way since January 1, 2017. This benefit is not limited to the maximum amount. However, the amount of average daily earnings from which child care benefits are calculated is limited.

The legislation provides that the amount of average daily earnings for calculating benefits cannot exceed the sum of the maximum values ​​of the base for calculating insurance premiums for the two years preceding the year of parental leave, divided by 730 (Part 3.3 of Article 14 of the Federal Law of December 29. 2006 No. 255-FZ). Therefore, in order to determine the maximum amount of average daily earnings, the following formula is used:

Therefore, if maternity leave begins in 2017, when calculating, it is necessary to take the values ​​of the maximum values ​​of the base for calculating contributions to the Social Insurance Fund for 2015 and 2016. Let us recall that in 2015 the maximum value of the base was 670,000 rubles. (Resolution of the Government of the Russian Federation dated December 4, 2014 No. 1316), and in 2016 – 718,000 rubles. (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Taking into account the new values ​​​​of the marginal base, in 2017 the maximum value of the average daily earnings for calculating benefits is 1901.37 rubles (670,000 rubles + 718,000 rubles) / 730. Note that the exact value is 1901.3698630136 rubles, however in further calculations we will use 1901.37 rubles.

Next, let’s calculate the maximum average earnings for a whole month. For these purposes, it is necessary to multiply the average daily earnings by the average monthly number of calendar days equal to 30.4 (Part 5.1 of Article 14 of Law No. 255-FZ). Total in 2017, the maximum average monthly earnings for calculating benefits will be 57,801.64 rubles. (RUB 1,901.37 × 30.4).

Example. From January 16, 2017, employee of Zoology LLC Odinokov A.S. goes on maternity leave. The billing period is 2015 and 2016. In 2016, the woman was on sick leave for 25 calendar days, and on maternity leave for 124 days.

Salary for 2015 - 350,000 rubles, for 2016 - 240,000 rubles. The number of days in the billing period is 582 days. (365 + 366 – 25 – 124). Average daily earnings - 1013.745704 rubles. ((RUB 350,000 + RUB 240,000) / 582 days).

Therefore, the monthly child care allowance is 12,327.15 rubles. (RUB 1013.745704 × 40% × 30.4 days).

When child care benefits up to 1.5 years old need to be recalculated

Some accountants may have a question about whether, from January 1, 2017, it is necessary to recalculate already assigned child care benefits up to 1.5 years. The answer is no. There is no need to revise anything. The fact is that, as a general rule, child care benefits for children up to 1.5 years old are counted once - on the start date of parental leave. Therefore, if the benefit was assigned in 2016, then the benefit for those months of vacation that fall in 2017 should not be revised. That is, in 2017 you need to pay monthly the amount of benefits that was calculated in 2016.

However, keep in mind that there may be a situation where you may need to change the amount of the benefit determined in 2016. This can happen if a person interrupts parental leave for up to 1.5 years, and in 2017 takes the same leave again. And then the amount of child care benefits will need to be calculated based on the new values. The fact is that child care benefits are also calculated from average earnings calculated for the two calendar years preceding the year the parental leave began (Part 1, Article 14 of Law No. 255-FZ). Therefore, if a new vacation is taken out in 2017, the new payroll period should be taken into account: 2015 and 2016 (unless the employee exercises the right to postpone the payroll period). As a result, the benefit amount may differ from what was previously paid. Let's give an example.

Maternity benefit from January 1, 2017

Maternity benefits paid by employers are not indexed annually. However, the maximum benefit will increase from 1 January 2017 as the accountant will need to take into account the new maximum average daily earnings when calculating benefits.

Let us remind you that maternity benefits are paid in a lump sum and in total for the entire period of maternity leave, which is (Part 1, Article 10 of Law No. 255-FZ):

• 140 days (in general);
• 194 days (with multiple pregnancies);
• 156 days (for complicated births).

Maximum benefit amount

To calculate the maximum amount of maternity benefit from January 2017, you need to take into account the maximum average daily earnings. It is calculated using the same formula as when calculating child care benefits for children up to 1.5 years old (Part 3.3 of Article 14 of Law No. 255-FZ). That is, in 2017 it will also be 1901.37 rubles (670,000 rubles + 718,000 rubles) / 730.

Thus, in 2017, the maximum amounts of maternity benefits reimbursed from the Social Insurance Fund will change and amount to:

• RUB 266,191.8 (RUB 1,901.37 × 140 days) - in the general case;
• RUB 368,865.78 (RUB 1,901.37 × 194 days) - for multiple pregnancies;
• 296,613.72 rubles (1901.37 rubles × 156 days) - for complicated births.

Minimum benefit amount

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

Since January 1, 2017, the federal minimum wage has not changed and remains at 7,500 rubles. Cm. " ". Therefore, if maternity leave begins in 2017, the minimum average daily earnings for calculating maternity benefits will be 246.58 rubles (7500 rubles × 24 / 730). This value is used for further calculation if it turns out to be greater than the actual average daily earnings of the employee. The minimum amounts of maternity benefits in January 2017 are as follows:

• 34,521.20 rubles (246.58 rubles × 140 days) - in the general case;
• 47,835.62 rubles (246.58 rubles x 194 days) - for multiple pregnancy;
• RUB 38,465.75 (RUB 246.58 x 156 days) - for complicated births.

Benefit amounts from January 1, 2017: table

In the table we present the new benefit amounts from January 1, 2017 and compare the changed values ​​with 2016. New values ​​in the table are highlighted.

Benefit	2016	from January 1, 2017
Benefit for registration in early pregnancy	RUB 581.73	581.73 rub.
One-time benefit for the birth of a child	RUB 15,512.65	RUB 15,512.65
Minimum monthly allowance for child care up to 1.5 years		care for the first child - 3,000 rubles; care for the second child RUB 5,817.24.
Maximum monthly allowance for child care up to 1.5 years	RUB 21,554.82	RUB 23,120.66
Minimum amount of maternity benefit	RUB 34,521.20 - in general; RUB 47,835.62 - during multiple pregnancy;	RUB 34,521.20 - in the general case; RUB 47,835.62 - during multiple pregnancy; RUB 38,465.75 - during complicated childbirth.
Maximum amount of maternity benefit	RUB 248,164 - in general; RUB 343,884.4 - during multiple pregnancy; RUB 276,525.6 - during complicated childbirth.	RUB 266,191.8 - in the general case; RUB 368,865.78 - during multiple pregnancy; RUB 296,613.72 - during complicated childbirth.

Child benefits in 2019 are indexed in accordance with the current inflation rate. Let's talk about the key changes in the amount and procedure for calculating benefits.

The amounts of child benefits are reviewed every year. The procedure for the annual increase in payments is established by paragraph 1 of Article 1 of the Federal Law of December 19, 2016 No. 444-FZ: payments for children must be reviewed annually on February 1, taking into account the rise in prices in the past year. The indexation coefficient is approved by the Government of the Russian Federation. Let's look at all the innovations in children's 2019 in detail.

Child benefits in 2019: changes

From January 1 to February 1, 2019, child benefits are paid in the same amounts as last year. And from February 1, payments are indexed to a new coefficient (with the exception of maternity capital), established in accordance with the inflation rate in 2018.

From February 1, 2019, child benefits were indexed by a coefficient 1,043 (Government Decree No. 32 dated January 24, 2019). Although initially it was planned to increase payments by 1,034 times. Last year the Government published a corresponding draft resolution. But changes have occurred.

1.043 - approved indexation coefficient for child benefits in 2019. From February 1, 2019, children's benefits are paid taking into account the new coefficient.

One-time child benefits in 2019

	Child benefits in 2019, rub.
Type of payment	From January 1, 2019, rub.	From February 1, 2019, rub
For registration in the early stages of pregnancy (up to 12 weeks)	628,46	655,48 (628.46 x 1.043)
At the birth (adoption) of a child (establishment of guardianship, transfer to a foster family)	16 759,08	17 479,72 (16,759.08 × 1.043)
For pregnancy and childbirth To calculate the maximum payment amount, you need to take into account the maximum average daily earnings. In 2019 it is equal to 2150.68 RUR . ((RUB 755,000 + 815,000) / 730). Minimum average daily earnings = minimum wage at the beginning of vacation x 24 / 730. Minimum wage from January 1, 2019 is 11,280 rubles.	Maximum size: 301 095,89 (calculation: (755,000 + 815,000)/730 x 140); 2) In case of complicated childbirth - 335 506,85 (calculation: (755,000 + 815,000)/730 x 156); 2) In case of multiple pregnancy - 417 232,88 (calculation: (755,000 + 815,000)/730 x 194). Minimum size: 1) During pregnancy without any peculiarities or complications - 51 918,90 (calculation: ( 11208 x 24)/730 x 140); 2) In case of complicated childbirth - 57 852,49 (calculation: (11,280 x 24)/730 x 156); In case of multiple pregnancy - 71 944,76 (calculation: (11,280 x 24)/730 x 194).
Pregnancy for wives of military service
When adopting a disabled child, a child over 7 years old or several children at the same time who are sisters or brothers (for each child)
Maternity (family) capital	453 026,00 (not indexed in 2019)

Monthly child benefits in 2019

Type of benefit	Size, rub.
	From January 1, 2019	From February 1, 2019
Child care up to 1.5 years old	Minimum size: For the first child - 4 512,00 . (11,280 x 40%) 6 284,65	Minimum size: For the first child - Will not change For the second and subsequent children - 6554,89 (6284.65 x 1.043)
	Maximum in 2019 - 26 152,33 ((755,000 + 815,000)/730 x 30.4 x 40%)
For the first child born in 2019

For women on maternity leave, the employer pays a monthly allowance for each child under one and a half years old. What kind of benefit is given to the first-born child, what amount of benefit will be accrued for the second and third child, is the minimum and maximum amount of benefit limited to 1.5 years in 2017 - our article will answer these and other questions.

Monthly child care allowance

The monthly allowance for caring for children up to one and a half years of age is classified as so-called “maternity benefits”. Child benefit up to one and a half years is assigned to women who, at the end of postnatal leave, have taken leave to care for a baby up to 1.5 years.

The right to go on “children’s” leave, and therefore to receive benefits, instead of the mother, is equally given to the child’s father, grandparents, guardians, and other working relatives who actually care for the baby, for whom social insurance contributions are transferred (Article 13 of the Law dated May 19, 1995 No. 81-FZ).

For an employer, the basis for assigning a monthly benefit for a child under one and a half years old will be an application for parental leave and payment of “child” benefits. The application is submitted along with a birth certificate (copy), a certificate confirming that the father does not receive benefits (from his employer, or from social security for unemployed people), and for adoptive parents, a copy of the court decision and the adoption document are also required.

The employer has 10 calendar days to assign benefits. The monthly child care allowance is paid after its appointment, in the next salary. Further, the benefit should be paid once a month, also on payday. Personal income tax is not withheld from the benefit and insurance premiums are not charged on it.

A woman-mother has the right to use her “children’s” leave only partially, then the rest of it can be “taken off” by her husband or relatives (Article 256 of the Labor Code of the Russian Federation). Care allowance for up to one and a half years will cease to be accrued upon returning to work, since wages will be paid for working hours.

During maternity leave, maternity benefits are calculated and paid to the woman by the employer from the Social Insurance Fund. In the case where there are several employers, only one will pay benefits, at the choice of the employee herself, and the other must provide confirmation that he did not assign benefits (clauses 2 and 2.1 of Article 13 of the Law of December 29, 2006 No. 255-FZ ). If a woman has changed jobs, and her work experience in her last place has not yet reached 2 years, she needs to request a certificate from her previous employer in form No. 182n so that the calculation can fully take into account earnings for the previous 2 years.

Procedure for calculating benefits up to one and a half years

“Children’s” benefit up to 1.5 years is equal to 40% of average earnings. Let's look at how it is calculated.

To calculate a monthly “children’s” benefit up to 1.5 years in 2017, you need to take into account the payments from which Social Insurance contributions were calculated in 2015-2016. This income is limited to a maximum amount:

• 670,000 rubles in 2015,
• 718,000 rubles in 2016

The two-year billing period is 730 days, from which the following days are subtracted: illness, pre- and postnatal leave, leave to care for an older child under 3 years old, if one falls within the billing period. According to the woman’s statement, to calculate the monthly child care benefit, those years of the calculation period that coincided with the previous decree can be replaced by the nearest earlier years, if only the amount of the benefit becomes larger (clause 1 of Article 14 of Law No. 255- Federal Law). In 2017, year replacements can only be made for 2013 and 2014, subject to the income limits then in effect:

• 568,000 rubles in 2013,
• 624,000 rubles in 2014

The next step is to calculate the average daily earnings. The employee’s two-year income is divided by the resulting number of days of this period:

Average daily earnings = Income for the previous 2 years / Number of days in the billing period

To final calculate the amount of the monthly child care benefit, the result must be multiplied by the average monthly calendar days - 30.4 (clause 5.1 of Article 14 of Law No. 255-FZ), and then by 40%:

Benefit up to 1.5 years = Average daily earnings x 30.4 x 40%

Calculation of benefits for all children is carried out equally, regardless of their “order” of birth. For those caring for several children under 1.5 years old, the amount of the benefit is summed up, and the resulting amount cannot exceed 100% of the average salary (Clause 2, Article 11.2 of Law No. 255-FZ).

Limitations on the amount of benefit for a child under one and a half years old

Although the benefit itself is not limited to the maximum limit, it must be borne in mind that the size of the average daily earnings is limited. Its maximum when calculating benefits is:

(RUB 670,000 + RUB 718,000) / 730 days = RUB 1,901.37

Accordingly, the maximum monthly benefit for child care up to 1.5 years in 2017 will be:

1901.37 rub. x 30.4 x 40% = 23,120.66 rubles.

As for the monthly minimum child care benefit, the restrictions here are directly established by Part 1 of Art. 15 of Law No. 81-FZ: 1500 rubles. for the first and 3000 rub. for subsequent children. But these amounts are not final - they are adjusted by the indexation coefficient, and also depend on the size of the current minimum wage. The last indexation was carried out on February 1, 2017, after which the minimum benefit became as follows (Government Decree No. 88 dated January 26, 2017):

• for the first baby – 3065.69 rubles,
• on the second, third, etc. – 6131.37 rub.

On July 1, 2017, there was another increase in the minimum wage to 7,800 rubles. Since the benefit amount below 40% of the minimum wage is impossible (which is 3,120 rubles), the minimum benefit for up to 1.5 years changed again from July 1, 2017, but only for caring for the first child:

• for the first child – RUB 3,120.00,
• for subsequent children it is still 6131.37 rubles.

The new values ​​apply only to those whose “children’s” care leave began on 07/01/2017 and later. There is no need to recalculate child benefits up to 1.5 years old assigned earlier than this date.

In areas where, by law, salaries are increased by regional coefficients, the minimum and maximum “children’s” allowance up to the age of one and a half years must be determined taking into account such coefficients (Article 15 of Law No. 81-FZ).

A new billing period has arrived. In the article we will tell you what you need to pay attention to when calculating benefits from 01/01/2017, what indicators for calculating benefits for temporary disability, pregnancy and childbirth, and child care have changed and what are the maximum benefits in 2017.

Let us remind you that the calculation of benefits for temporary disability, pregnancy and childbirth, and child care is carried out on the basis of the following regulatory documents:

• Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Federal Law No. 255-FZ);
• Federal Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children” (hereinafter referred to as Federal Law No. 81-FZ);
• Provisions on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375 (hereinafter - Regulation No. 375).

The procedure for calculating benefits in 2017 remained the same, but the indicators that need to be applied have undergone changes. So, from 01/01/2017 the following indicators have changed:

1. billing period;
2. maximum payment amount;
3. number of calendar days in the billing period;
4. maximum average daily earnings;
5. maximum benefit amount.

Let's look at each of them in more detail.

Billing period

According to Part 1 of Art. 14 of Federal Law No. 255-FZ, maternity benefits and monthly child care benefits are calculated based on the average earnings of the insured person, calculated for the two calendar years preceding the year of maternity leave or child care leave. Thus, if the insured event occurred in 2017, the calculation period will be 2015 and 2016.

It is worth remembering that if in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the named years, the insured person was on maternity leave and (or) child care leave, then the corresponding calendar years (calendar year), at the request of the insured person, can be replaced for the purpose of calculating average earnings by previous calendar years (calendar year), provided that this leads to an increase in the amount of benefits (clause 11 of Regulation No. 375).

Note:

Replacement of calendar years, which are used to calculate average earnings for calculating benefits, can be carried out not for any years (year) at the choice of the insured person, but for years (year) immediately preceding the years in which the insured person was on maternity leave and maternity and (or) parental leave. Such clarifications are presented in letters of the Federal Social Insurance Fund of the Russian Federation dated November 30, 2015 No. 02-09-11/15-23247, the Ministry of Labor of the Russian Federation dated December 9, 2015 No. 17-1/OOG-1755.

Taking into account the above provisions of the law and the explanations of the FSS employees, the following conclusions can be drawn. If the insured event occurred in 2017, but the insured person:

1. was on maternity leave and (or) parental leave in 2015 - 2016, these years can only be replaced by 2013 - 2014;
2. were completely (in 2014 and 2015) and partially (in 2016 and 2013) on maternity leave and child care leave, all of the above years can be replaced by calendar years immediately preceding the years in which the insured person was in the named holidays, that is, for 2011 and 2012. Or, earnings for 2016 and 2013 can be taken into account, while periods of temporary disability are excluded from the number of calendar days in the calculation period (730 or 731 if the year was a leap year) for calculating maternity benefits and monthly child care benefits , maternity leave, parental leave, in some cases - periods of release from work with full or partial retention of wages, if insurance premiums were not charged on it (Part 3.1 of Article 14 of Federal Law No. 255-FZ) ;
3. was on maternity and child care leave from November 2012 to July 2017, and worked partially until November 2012, the calculation period at the request of the insured person can be shifted to 2010 and 2011 or earnings can be taken into account for 2012 (where the insured person partially worked) and 2011, based on which option would result in a larger benefit;
4. in 2016, 2015 she was on maternity leave and child care leave, in 2014 she worked, and in 2013 and 2012 she was also on maternity leave and child care leave, calculation period at the request of the insured faces may be shifted to 2014 and 2011.

For your information:

Replacing the years of the billing period, if the years (year) of the billing period consist of excluded periods, is the right of the insured person, not an obligation. In addition, replacement of years in the calculation period is carried out only if the amount of the benefit increases.

Earning limit for calculating benefits

As already mentioned, benefits are calculated based on average earnings. At the same time, according to Part 2 of Art. 14 of Federal Law No. 255-FZ, the average earnings, on the basis of which benefits for temporary disability, maternity, and monthly child care benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance premiums are calculated FSS in accordance with Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017). In this case, this average earnings is taken into account for each calendar year in an amount not exceeding that established by the rules of Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) the norms of the legislation of the Russian Federation on taxes and fees (starting from January 1 2017) for the corresponding calendar year, the maximum value of the base for calculating insurance contributions to the Social Insurance Fund (Part 3.2 of Article 14 of Federal Law No. 255-FZ).

Thus, if temporary disability, maternity or child care leave occurred in 2017, the years 2015 and 2016 will be included in the calculation period. Due to this the maximum amount of earnings taken into account when calculating the above benefits, will be 1,388,000 rubles. (670,000 + 718,000), where:

For your information:

On 01/01/2017, Decree of the Government of the Russian Federation No. 1255 came into force, which states that the maximum base for calculating insurance contributions to the Social Insurance Fund in case of temporary disability and in connection with maternity in relation to each individual is an amount not exceeding 755,000 rubles.

Number of calendar days in the billing period

Temporary disability benefit. In accordance with Part 3 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings for the period specified in Part 1 of this article by 730. This means that when calculating this benefit, the number of days in the calculation period is always the same and equals 730.

Maternity benefit, monthly child care benefit. According to Part 3.1 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating these benefits is determined by dividing the amount of accrued earnings for the period specified in Part 1 of this article by the number of calendar days in this period, with the exception of calendar days falling:

• for periods of temporary disability, maternity leave, parental leave;
• for the period of the employee’s release from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund were not accrued for the retained wages for this period in accordance with Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) the norms of the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017).

Due to the above provisions of the law and taking into account the peculiarities of a leap year, which is 366 calendar days, when calculating these benefits, the calculation period may be:

• 730 calendar days;
• 731 calendar days if one year of the billing period is a leap year;
• 732 calendar days when replacing calendar years (calendar years) provided by law with leap year(s).

Maximum average daily earnings

Part 3.3 of Art. 14 of Federal Law No. 255-FZ provides: the average daily earnings for calculating maternity benefits, monthly child care benefits, determined in accordance with Part 3.1 of this article, cannot exceed the amount calculated by dividing the sum of the maximum values ​​by 730 bases for calculating insurance premiums to the Social Insurance Fund established in accordance with the rules of Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) the norms of the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017) for two calendar years preceding the year of maternity leave and child care leave.

Thus, maximum average daily earnings for calculating benefits in 2017 will be 1,901.37 rubles. (RUB 1,388,000 / 730 cal days).

Maximum benefit amount

Maternity benefit. Part 1 of Art. 10 of Federal Law No. 255-FZ establishes that maternity benefits are paid to the insured woman in total for the entire period of maternity leave lasting 70 (in the case of multiple pregnancies - 84) calendar days before childbirth and 70 (in the case of complicated childbirth - 86 , at the birth of two or more children - 110) calendar days after birth. In this case, this benefit is paid in the amount of 100% of average earnings (Part 1, Article 11 of Federal Law No. 255-FZ).

Hence, maximum amount of maternity benefit in 2017 will be:

• for normal childbirth - RUB 266,191.80. (RUB 1,901.37 x 140 cal days x 100%);
• for multiple pregnancy - RUB 368,865.78. (RUB 1,901.37 x 194 cal days x 100%);
• for complicated births - RUB 296,613.72. (RUB 1,901.37 x 156 cal days x 100%).

Monthly child care allowance. In accordance with Part 1 of Art. 11.2 of Federal Law No. 255-FZ, monthly child care benefits are paid in the amount of 40% of the average earnings of the insured person, but not less than the minimum amount of this benefit provided for by Federal Law No. 81-FZ. The average earnings for calculating this benefit are determined by multiplying the average daily earnings established in accordance with Parts 3.1 and 3.2 of Art. 14 of Federal Law No. 255-FZ, at 30.4 (part 5.1 of this article). Hence, maximum monthly child care benefit in 2017 it will be equal to 23,120.66 rubles. (RUB 1,901.37 x 30.4 x 40%).

For your information:

Indexation of the minimum monthly child care benefit, which must be carried out on the basis of Art. 4.2 of Federal Law No. 81-FZ, since January 1, 2017, since legislators did not provide for such an indexation coefficient. However, this benefit must be indexed from February 1, 2017, taking into account the consumer price index for 2016. In this regard, from January 1 to February 1, 2017, benefits should be paid in the same amounts as in 2016. We would like to remind you that from February 1, 2016 (Resolution of the Government of the Russian Federation of January 28, 2016 No. 42 “On establishing the amount of indexation of payments, benefits and compensation from February 1, 2016”), the minimum amounts of monthly child care benefits are:

• benefits for caring for the first child - 2,908.62 rubles;
• benefits for caring for the second child and subsequent children - 5,817.24 rubles.

However, Federal Law No. 164-FZ, from July 1, 2016, increased the minimum wage to 7,500 rubles. In this regard, in cases where the average earnings of the insured person, calculated for the two years preceding the year of the insured event, calculated for a full calendar month is below the minimum wage, the average earnings for calculating benefits for temporary disability, maternity, monthly benefits for child care is taken to be equal to the minimum wage (that is, 7,500 rubles). The minimum wage is applied when calculating benefits for insured events that occurred from 07/01/2016. Recalculation of benefits for insured events that occurred before 07/01/2016 and continuing after this date is not carried out due to changes in the minimum wage.

This means that the situation has changed since July 1, 2016. From this date, the minimum wage is 7,500 rubles, therefore, the benefit for caring for the first child cannot be less than 3,000 rubles. (RUB 7,500 x 40%). Accordingly, from July 1, 2016, in connection with the increase in the minimum wage, the minimum amount of benefits for caring for the first child was increased. Now it is 3,000 rubles. At the same time, the amount of benefits for caring for the second child and subsequent children remained the same - 5,817.24 rubles.

Payment of benefits calculated on the basis of the minimum wage

In accordance with Part 1.1 of Art. 14 of Federal Law No. 255-FZ, the average earnings, on the basis of which maternity benefits and monthly child care benefits are calculated, is taken equal to the minimum wage established by federal law on the day of the insured event, if:

• the insured person had no income during the periods specified in Part 1 of this article;
• the average earnings calculated for these periods, calculated for a full calendar month, are lower than the minimum wage established by federal law on the day the insured event occurred.

A similar rule is enshrined in clause 11(1) of Regulation No. 375. In addition, clause 20 of this regulation establishes another case in which maternity benefits are paid in an amount not exceeding the minimum wage for a full calendar month, provided for by federal law, - if the insured person has an insurance period of less than six months.

From July 1, 2016, the minimum wage was set at RUB 7,500. (Federal Law No. 164-FZ). Thus, the minimum average daily earnings for calculating benefits based on the minimum wage is 246.57 rubles. (RUB 7,500 x 24 months / 730 cal days).

In conclusion, let us once again draw your attention to the main changes that must be taken into account when calculating benefits in 2017:

• billing period - from 01.01.2015 to 31.12.2016;
• the maximum amount of earnings for calculating benefits is RUB 1,388,000;
• the maximum average daily earnings for calculating benefits is 1,901.37 rubles;
• the minimum average daily earnings for calculating benefits based on the minimum wage is 246.57 rubles.

In addition, remember that when calculating temporary disability benefits, the number of days in the billing period is always the same - 730. When calculating maternity and child care benefits, the number of calendar days is determined as follows: subtracted from the actual number of calendar days in the billing period number of excluded
from it days. In this regard, the number of actual days may be equal to 730, 731 or 732, depending on whether there was a leap year(s) in the calculation period.

Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.”

Decree of the Government of the Russian Federation dated December 4, 2014 No. 1316 “On the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation from January 1, 2015.”

Decree of the Government of the Russian Federation of November 26, 2015 No. 1265 “On the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation from January 1, 2016.”

Decree of the Government of the Russian Federation of November 29, 2016 No. 1255 “On the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2017.”

We talked about child benefits in 2017 in. In this material we will dwell in more detail on the indexation of benefits.

The procedure for indexing child benefits

The procedure for indexing state benefits for citizens with children is provided for in Art. 4.2 of the Federal Law of May 19, 1995 No. 81-FZ.

In January 2017, the amount of benefits was established taking into account indexation with a coefficient of 1.07. This coefficient was approved by Decree of the Government of the Russian Federation dated January 28, 2016 No. 42 and has been applied since February 1, 2016.

From 02/01/2017, benefits are indexed with a coefficient of 1.054 based on Decree of the Government of the Russian Federation dated 01/26/2017 No. 88.

Amounts of benefits taking into account indexation in 2017

We present in the table the amounts of basic child benefits that are applied in 2017, taking into account indexation, and are paid to persons subject to compulsory social insurance in case of temporary disability and in connection with maternity.

At the same time, we will highlight the amounts of benefits established before 02/01/2017 and after this date.

The coefficients approved by the Decrees of the Government of the Russian Federation have no relation to the maximum amount of the monthly child care benefit. The amount of the benefit depends on the maximum base for calculating insurance contributions to the Social Insurance Fund (