for most women at least once in their life have to delve into the basics of accounting, to learn how the charge of maternity - the same amount that is paid to a young mom during her maternity leave.
According to the amendments to the federal legislation in 2013 required to enter into force a new way of calculating benefits.Over the past two years (since 2011) is a special transition period.That is, a woman has the opportunity to choose which scheme it will calculate the benefit.Earning fiat in 2012, it can also be done according to the wishes of workers.
The main difference between the old and the updated scheme - the settlement period which has come to the maternity leave.Until 2011, the calculation was taken in one year (12 months).Since early January 2013.will be considered for two years (24 months).
If a woman goes to the hospital after 1 January 2013., The calculation of maternity will be made taking into account the average salary for two years.And nothing else.If sick leave begins before 2013, the young mother may choose to use a two-year or one-year period.
Like all simple.But Russian women came lot of problems and misunderstandings sea.Which circuit is better?Of course, the more profitable option, in which the leaving on maternity mom gets more.If her average daily earnings in the last twenty four months more, the charge of maternity (2012), more profitable to produce for officials recently proposed type.If it is less, it is best to ask an accountant on the calculation on the basis of the old scheme.
sure, especially when there is no specialized education, use the correct input data.Thus, the calculation takes maternity taxable income.It does not enter the hospital benefits payments during the holidays or business trips.In addition, the Act specifies the maximum amount of the amount of benefits for pregnancy and even in case of exceeding the woman will not be able to get more.
should also focus on the women workers, whose total length - less than six months.This happens either in the case of the recent employment, or if the time comes spent long periods of temporary disability (illness, vacation).For these women, a different procedure of calculation of maternity benefits.If it will be used the sum of the average daily earnings received in the month, when it was opened a medical certificate (started decree).
Let us consider the simplest example of the calculation of maternity benefits for old and new schemes.For example, a woman who went to a decree in January 2012. In 2010 and 2011, earned three hundred thousand (according to the law the maximum income can not exceed 463 000).So for 2 calendar years, she received 300 * 2 = 600 thousand rubles.This amount must be divided by the number of days worked (say, hospital and other excludes periods not) - Get 730 600,000 / 730 = 821.9 rubles.This daily average earnings multiplied by the number of days in the maternity - one hundred and forty (birth of one child and are normally, otherwise maternity increases) - and get 140 * 821.9 = 115 thousand 066 rubles.This woman will receive the amount in the calculation of the new formula.
Under the old version of the accrual maternity occurs in this way.The average annual income for the year (300 thousand) divided by the number of days (310), and then multiplied by the length of maternity leave (140 days).Get 300.000 / 310 * 140 = 135 thousand 478 rubles.That is about twenty thousand more than before.
It is clear that the new procedure for calculating the benefits of the old gives way, and the government on this wins.So while there is a choice (and it is really for everyone who went on maternity leave before 2013), better to carefully calculate all and choose the profitable option.