Waiting baby is certainly a significant event for each family.But as you know, the employer is not always pleased with his subordinates.This is due not only to the need to find a new employee unplanned, but with some financial losses.It was at this point not to miss out on the situation, a woman can control myself accruing benefits for pregnancy and childbirth.
This year payment benefits for pregnancy and childbirth made both the old and new rules.A choice in this case is provided to the woman.The main difference is in the manner of calculating the average wage, which is used in the calculation of benefits.Let us consider two versions of the algorithm, which is used to calculate an accountant.
So, option 1. This is the so-called old rules, acting in accordance with the Federal Law of the end of 2010.The essence of this calculation is that the calculation of the average salary is for a period of 12 months preceding the month the insured event.And from this year eliminated such periods as a vacation, simple, temporary disability or sick leave, etc.Furthermore, according to the old scheme, the average salary is set at the upper limit of the date of calculation.
Option 2. The new rules, effective from 1.01.2011 In contrast to the old scheme of payment benefits for pregnancy and childbirth made taking into account the average income for 2 years preceding the year of the insured event.Moreover, this does not exclude the period.In other words, to calculate the average daily earnings of all amounts from which premiums have been paid, divided by 730 days.The maximum annual salary is also set limit.
new algorithm by which calculates benefits for pregnancy, suggests that 2010 could be taken as the sum of not more than 415 thous., In 2011, this amount is 463 thousand. Rub.Shares salary for 2 years always 730 days, even if the calculation of the years was a leap year.Thus, the maximum amount of daily allowance is 1 thousand. 202 rub.74 kopecks., Ie415 thousand. + 463 thousand. 730 days.
For clarity, we give an example.With the average monthly wage of women in 2010, 28 thousand. In 2011, 33 thousand. Rub., The amount of daily allowance is 1 thousand. 2 rubles.74 kopecks.((28 * 12) + (33 * 12): 730).
worth noting that the organizations working on simple or more preferential taxation system, make payment benefits and maternity leave on the same basis as the company's general regime.
As mentioned above, the old rules require calculation of the average daily allowances on the basis of money earned in the last 12 months.Add up all the payments that are subject to insurance and divide the resulting amount by the number of days included in the calculation period.The settlement period refers only to the days when women go out to work, so the payment, for example, vacation, sick leave, etc.in this case, are not counted.Then, the resulting amount compared with the limit value.It is important that in the current 2012 it is calculated on the same algorithm as in 2010. Thus, the ultimate limit of the daily allowance in 2012 is not more than 1 thousand. 136 rub.99 kopecks.Therefore, to date the maximum benefit calculated under the new rules, more than the benefits, certain of the old scheme.However, this only applies to women, the cumulative two-year income is more than 830 thousand. Rub.For the rest of the old calculation algorithm is still the most profitable.
In summary, it can be concluded that the calculation of benefits for pregnancy and childbirth is made on one or another scheme at the discretion of the expectant mother.In that case, if the woman does not wish for the calculation of the old algorithm, the calculation is done automatically under the new scheme.
If, for example, the period of sick leave is defined as a doctor in the amount of 140 days, the maximum size of benefits under the old rules will amount to 196 thousand. 386 rub.30 kopecks., And under the new rules - 168 thousand. 383 rub.60 kopecks.
