In 2020, employees are entitled to new benefits for children under 1.5 years of age (up to one and a half years). Accountants have a huge number of questions when performing calculations. What changes in the manual are provided for in 2020, we will describe below. At the end of the article, use the online benefit calculator - 2020.

Let's say right away that in 2020 two benefits are paid at once:

1. one for the employer
2. another in the social security. For the second, the accounting department of debt issue a special certificate, accountants can download it at the end of the article

Holiday to care for the child

Childcare allowance for a child under 1.5 years old - a monthly payment to an employee. Most often, the allowance is accompanied by parental leave.

Parental leave on the basis of Article 256 of the Labor Code of the Russian Federation is granted up to 3 years. But the accounting department pays the monthly allowance only when the child reaches 1.5 years old. Further, not an allowance is paid, but a monthly compensation.

In 2020, there is also a special allowance from birth to three years, but it is paid by the state. The accounting department provides employees with a special certificate for calculating benefits.

Calculate the allowance

How to calculate the size of the childcare allowance for a child under 1.5 years old

The basis for calculating the allowance for caring for a child under 1.5 years old is the earnings for the last two years. Those. if the child was born in 2020, we take 2018 and 2019.

Attention! If the organization participates in a pilot project of the FSS, then the calculation of the allowance is made by the FSS.

You just need to take into account the fact that all payments for which insurance contributions to the FSS were not charged should be excluded from the calculation. And these are periods of temporary disability, maternity leave, parental leave, release from work with partial salary retention.

You also need to take into account the minimum and maximum sizes of the average daily earnings. The minimum average daily earnings in 2020 is 398.80 rubles. Average daily earnings should not be lower than the minimum average daily earnings and not exceed the maximum value.

Minimum and maximum amount of childcare allowance in 2020

Since 2020, the size of the minimum and maximum childcare benefits has changed. The minimum allowance for the first child in 2020 is 4,852 rubles, for the second and subsequent - 6,554.89 rubles.

The maximum allowance for the first child in 2020 is RUB 27,984.66.

P / p No.	A kind of benefit
	The minimum amount of the allowance for the care of the first child		4852, 00 rub. (Minimum wage 12 130 rubles X 40%)
	The minimum amount of the allowance for the care of the second and subsequent children
	The maximum amount of the allowance for the care of a child under 1.5 years old	RUB 27,984.66	RUB 27,984.66

Calculation of benefits

Let's summarize all payments for 2018 and 2019. We divide the result obtained by the number of calendar days in the same period (excluding sick leave, maternity leave and parental leave and periods of release from work with the retention of wages).

The amount of the considered payments should not exceed the limit:

• RUB 815,000 - for 2018;
• RUB 865,000 - for 2019.

The resulting amount of average daily earnings is multiplied by the average monthly number of calendar days (30.4). And then we multiply this amount by 40% (Article 14 of the Federal Law of December 29, 2006 No. 255-FZ)

So we received the amount of the childcare allowance. Below is the formula

Benefit		Average daily earnings

Documents for receiving childcare allowance

To receive the allowance, the accounting department is submitted:

1. a copy of the child's birth or adoption certificate
2. birth certificate of other children
3. if the other parent does not work: a certificate from the social security authorities that he did not receive this benefit
4. in case of employment with several employers:

Application for the provision of "children's" leave, the beginning of which falls on the day after leaving the maternity leave (such an exit may be early if the mother thinks that it is more economically profitable for her to receive benefits, and not maternity leave, which can happen if the calculation period average sick leave earnings and benefits). Alternatively, an application may be submitted with a request for transfer to work at home or to work on a reduced schedule, with the obligatory indication of the reason for such a request related to the need to take care of the child.

If the caregiver goes full time before the baby reaches the age of one and a half years, then the payment of the allowance is suspended. At the same time, at any time, a person can again go on such a vacation, then he again acquires the right to receive benefits, but he will have to provide the entire package anew, including the fact that no one else pays benefits for this child.

In addition, at any time if one relative goes to work, then another relative of this child has the right to go on parental leave with the right to benefits.

Terms of payment of benefits

The allowance is calculated no later than ten calendar days from the date of submission of documents. Further, the employer redirects these documents to the FSS. The payment of the childcare allowance implies monthly transfers until the child reaches the age of one and a half years. Payments are made on the same settlement day of payroll as for all employees of the company.

It must be remembered that the application must be submitted no later than 6 months from the date the child reaches 1.5 years of age. And the allowance in 2020 will be paid for the entire period from the day the parental leave is granted until the child reaches 1.5 years of age.

Who is eligible for benefits

According to Federal Law No. 81-FZ of 19.05.1995, the following persons are entitled to benefits for caring for a child up to 1.5 years old:

• Parents of a child equally
• Relatives of the child subject to compulsory social insurance
• Military mothers under contract
• Any guardians who have formally adopted a child
• Relatives of the parents who have temporarily assumed the functions of guardianship (if the parents are undergoing medical treatment or in places of imprisonment)

Calculator

The care allowance calculator is presented below. Use it to calculate benefits for employees who have been in the organization for more than 6 months.

This calculator is designed to calculate benefits for which an insured event occurred in 2019. The benefit will begin to be paid the day after the day the maternity leave ends.

From January 1, 2020, a new allowance for children from birth to three years old is introduced in Russia. Each region has its own amount of payments for children under three years of age. The table of the "Simplified" magazine contains data for all 85 regions.

To pay the new allowance, the accountant must issue a certificate to the employees. For a sample of this help, see the end of the article.

Attention! The law was adopted by the State Duma on July 24, 2019 and signed by the President on August 2, 2019. Benefits for children under three years old will be paid starting January 1, 2020.

New allowance for children under 1.5 years old

The new payment is called the monthly childcare allowance using the criteria of need (details below).

The payment is provided for children from birth to 3 years old.

As the name implies, families with low incomes have the right to the new child allowance.

Families in which the average per capita income is no more than twice the subsistence minimum of the working-age population of their region for the second quarter of the previous year will receive additional social support.

The amount of the allowance is also equal to the size of the region's subsistence minimum for the 2nd quarter of the year preceding the year of the appointment of the payment. But this time the cost of living for children is taken into account.

Accordingly, the amount of the benefit will differ from region to region. The benefit applies to children under three years of age.

You can get your bearings right now thanks to our one more table.

As long as you work according to the old rules. But from 2020, you need to switch to a new benefit calculation. In the BuchSoft program, experts already started consultations under the new law. And the registration of parental leave will take you a few minutes. The BuchSoft program will automatically prepare all samples of the necessary documents for you. Try it now under free access.

Take a parental leave

Without a certificate from the accounting department, you cannot receive a new allowance for up to three years

To receive the allowance, the accounting department issues a special certificate to the employee.

It follows from the law that they receive a new allowance every month in the social security. But for this, employees will request a certificate of income for the last 12 months from the accounting department. Issue a certificate in any form. Reflect in it the accrued income, including the amounts that are not taxable with personal income tax: material assistance, compensation, etc.

According to Russian law, a monthly child benefit up to 1.5 years in the form of insurance coverage for compulsory social insurance is paid in 2019 to a person on parental leave (that is, interrupting his professional activity), and ceases to be accrued from the moment of going to work or from next month, when the child turns one and a half years old.

The actual recipient of the monthly payment (benefit) not necessary is the mother - she can be transferred to the father, grandmother or another relative, as well as the guardian - but only to one person caring for the child.

Legal regulation is carried out by Federal Law No. 81-ФЗ dated 05.19.1995 "On state benefits to citizens with children"... The procedure for calculating benefits up to 1.5 years takes into account many factors: the fact of employment, the amount of salary before going on vacation, the number of previous children, the region of residence, and others.

The amount of the monthly allowance up to 1.5 years

The question of the amount of benefits up to 1.5 years should be considered separately for two special cases:

• for working people - that is, if the recipient of the allowance is subject to compulsory social insurance for temporary disability and maternity;
• - that is, if the social insurance fund (FSS) is not paid for the citizen.

The correct calculation of the monthly childcare allowance requires knowledge of the legal framework and accounting subtleties. The amount of the payment takes into account the applicant's income, the time he actually worked, as well as periods of disability, the number of children in the family and other factors.

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Monthly childcare allowance for a child up to 1.5 years old guaranteed to all citizens who bring up children (regardless of the fact of employment and work experience). differs depending on the amount of wages and, as a result, on the fact of official employment and its duration.

For working citizens the amount of the allowance is from the average monthly earnings for the previous 2 years and is paid, depending on the region, directly by the Social Insurance Fund (FSS) or by the employer (with subsequent offset between it and the FSS). From January 1, 2020 for working citizens the minimum and maximum amounts have increased monthly payment for child care.

Unemployed the allowance is paid through social security in the established amount and annually on February 1, taking into account inflation.

The amount of the guaranteed benefit is the same for both employed and unemployed citizens.

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Benefits are transferred to the recipient, which differ depending on the destination of the benefit: from the employer, or. If the terms of payments are violated, then it is necessary to establish the reasons for the delay and.

How to calculate the childcare allowance for a child under 1.5 years old

To determine the amount of the employee's allowance, first you need to calculate the income for settlement period- this is 2 years preceding the year the benefit was accrued.

Calculation of the childcare allowance occurs according to the following algorithm:

Thus, for employed citizens, the amount of the benefit will be equal to 40% of the average monthly salary(including income from internal part-time jobs).

If the time of parental leave for the 1st child and maternity leave (according to BiR) coincides with the 2nd, the woman is given the right to choose which of the two types of benefits to use. As a rule, they prefer payments under BIR, since maternity allowance equal to 100% of the average earnings, and childcare - 40%.

Child allowance amount

Minimum benefit amount for employed persons depends on the minimum wage, which cannot be lower than the subsistence minimum (LW) established in the country. Article 1 of Federal Law No. 463-FZ of December 27, 2019 from January 1, 2020, the minimum wage is set equal to 12,130 rubles.

Average earnings for benefits are calculated based on the minimum wage, the current at the time of the child's birth.

In 2020, the calculation of benefits for the new minimum wage will be made only when 2 conditions are combined:

1. Vacation starts in 2020.
2. The applicant did not earn anything for the accounting period or his average daily earnings (calculated according to the minimum wage) turned out to be lower than the actual one.

Monthly allowance up to 1.5 years for non-working(or citizens whose work experience is less than 6 months) does not directly depend on the PM, but taking into account inflation (like other social benefits).

Recipient categories	Average earnings	Benefit amount (rub.)		When it rises
		for 1 child	for the 2nd child and other children
Employees for whom the employer makes contributions to the Social Insurance Fund	Does not go beyond the minimum and maximum established	40% of average earnings		Not subject to indexation, depends on the size of the official income in the billing period
	below the minimum	4852,00	6554,89*	from January 1, 2020
	above the maximum	27984,66
Non-working persons and citizens whose work experience has not reached 6 months		3375,77	6751,54	from February 1, 2020

* From 02/01/2020, it will be increased to the amount for non-working children, due for the second and each subsequent child.

Second child care allowance

The amount of payments for the care of the second and subsequent children does not depend on the minimum wage and is paid at the minimum income in a fixed size, the same for both working citizens and those for whom contributions to the Social Insurance Fund were not received.

In case of leaving at the same time for two or more children under one and a half years, the amount of the corresponding payment is made up of the total amount, but cannot exceed 100% of the woman's average monthly income or be below the summed up minimum amount of the benefit.

It is important to note that when calculating the allowance for the second and subsequent children, it is taken into account the fact of having other children, born (adopted) earlier, regardless of their age.

If a mother is deprived of parental rights for children born earlier, when calculating the monthly care allowance, these children will not be counted in accordance with Part 4 of Art. 11.2 of the Federal Law No. 255-FZ of December 29, 2006 "On compulsory social insurance in case of temporary disability and in connection with motherhood".

Terms of payment of childcare allowance up to 1.5 years

The woman still submits the application and the necessary documents at the place of work(no need to go to the Foundation on your own). It is better to write an application in 2 copies (with a list of the certificates and other documents provided), since the insured is responsible for the timely provision of documentation to the regional branch of the FSS ( no later than 5 days from the moment of receipt from the employee).

If the company employs more than 25 people, information for the appointment of benefits must be entered in the electronic register of information which replaces paper statements and significantly speeds up the data exchange process.

When accepting documents, the FSS issues a corresponding receipt. If any necessary papers or information are missing, the Fund notifies the employer within 5 days. This procedure for considering documents is not accidental: 10 days from the date of contact the applicant's employer and social insurance must have time to consider all the documents and take measures to obtain the missing information.

If all the necessary documentation is present, compiled correctly (in accordance with applicable law), then again within 10 calendar days the first payment to the applicant will be made (money arrives to a bank account or by mail).

The allowance is transferred directly from the FSS monthly until the 15th... The dates for the transfer of child care benefits may vary from month to month, but should not be later than the due date.

Child welfare benefits

Allowance for caring for a child under 1.5 years old is paid by local social welfare authorities at the expense of the federal budget unemployed citizens(that is, not subject to compulsory social insurance), including women, full-time students in educational institutions.

In addition, the allowance is assigned in the department of social protection when caring for a child. other relatives, if the mother and (or) father:

• died, deprived of parental rights, missing, incapacitated;
• cannot look after children for health reasons;
• are in places of deprivation of liberty (are in custody);
• shy away from raising children and protecting their rights.

Child allowance in the form of state social security is also paid at the option of the applicant: through a bank(to the beneficiary's account) or Russian Post... Cash flows by the 26th of each month.

What to do if the child care benefit has not arrived?

Situations are possible when the indicated deadlines for the transfer of benefits came out, however, the applicant did not receive the funds. In this case, it is necessary:

1. Contact your employer for clarification: was the information provided on time in the FSS for the purpose of benefits.
2. Find out whether a notice was sent to the employer about the need to amend or supplement the information and whether he provided this information in a timely manner.

Important be careful when filling in the requisites to transfer payments, depending on the method of receipt:

• through a bank- a personal bank account must have 20 characters;
• by mail- the exact postcode and address of the place of residence must be indicated.

Quite often, the timely payment of benefits depends on correctness and completeness specified details.

If the benefit has already been assigned, and the first payment has already been received, then delays in the transfer of funds may be associated with holidays and days off, closing the reporting period (for example, when changing the calendar year).

If the transfer of due payments regularly produced later set time, recipient have the right to file a complaint to the body paying the benefits.

The new allowance will be paid from 1.5 years to 3 years. To all employees. This benefit will be paid by the federal government based on the family's income.

Childcare allowance for a child under 1.5 years old in 2020

Care allowance paid until the child reaches 1.5 years of age. Not a day more!

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How to prepare paperwork and calculate your monthly care allowance

• Make sure is the employee entitled to receive benefits... Not everyone can apply for it
• Determine the number of days in the billing period and the days that must be excluded from it
• Calculation of average earnings... Check if the value obtained is within the limit
• Determine the average daily earnings employee. Make sure this value is not more than the set limit
• Count up average monthly earnings... This value cannot be less than the minimum wage
• Calculate the amount of the benefit per month. Childcare allowance for a child under 1.5 years old per month is equal to Average monthly earnings multiplied by 40%
• Check Benefit Amount- it must be not less than the minimum limit and not more than the maximum
• Pay your allowance
• Reflect the allowance in accounting and in taxation

Can I reschedule the start of the nursing leave or not

The employee has the right to postpone the start date vacation up to 1.5 years for child care. When to exercise this right, the employee decides for herself. After all, the reason for the vacation is the employee's statement. Until she writes it, she can continue to work for a while. During these days, the employer must pay wages on a general basis.

For example, if the vacation falls at the end of December, it may be more profitable to postpone its beginning to January of the next year. In this case, the calculation period for calculating the benefit will be different. For example, if the vacation starts in December 2018, then the billing period will be January 1, 2016 - December 31, 2017. And if you transfer it to January 2019, then the period from January 1, 2017 to December 31, 2018 is taken for the calculation. If an employee had a high average earnings in 2018, it is more profitable for her to postpone the start of her vacation to 2019.

There is no prohibition on such a transfer of the billing period in the Law of December 29, 2006 No. 255-FZ. This means that the employer can pay an allowance, which will be reimbursed by the FSS of Russia in the future.

To exercise the right to a vacation from a certain date, an employee writes a statement in which she indicates the start date of the vacation. The employer must provide leave from the date that is reflected in the application. The end date of the vacation is not carried over. This means that, in fact, the vacation will be reduced by the number of days that the employee worked without taking a vacation.

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Who is eligible for parental leave under 3 years of age?

Such a vacation can be arranged not only by the mother of the child, but also by the grandmother, dad, in general any relative who actually cares for him (). In this case, the degree of kinship does not matter. In addition, it does not matter whether the relative actually caring for the child lives with the child's parents or not. Such conclusions follow from the Labor Code of the Russian Federation, the Law of May 19, 1995 No. 81-FZ and are confirmed by paragraph 19 of the resolution of the Plenum of the Supreme Court of the Russian Federation of January 28, 2014 No. 1.

At the same time, if several persons are caring for a child at the same time (for example, a student mother and a retired grandmother), only one person has the right to receive a care allowance (part 4 of the Law of December 29, 2006 No. 255-FZ, paragraph 42 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia dated December 23, 2009).

If the family has several children requiring simultaneous care (when twins, triplets are born), then different family members can take care of them. For example, one child is looked after by the mother and the other by the grandmother. Moreover, each of them has the right to receive benefits for caring for a child up to 1.5 years old (provided that they are subject to compulsory social insurance). To assign an allowance in this case, in addition to general documents, you also need to submit a certificate from the place of work of another family member indicating which child is being cared for.

Parental leave can be used in parts (part 2). For example, part of the vacation will be taken by the mother, the other part - by the grandmother.

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Who is not eligible for care allowance under 1.5 years

1. If a person works under a civil law contract, under the agreement on the transfer of copyright, the allowance is not due to him. Remuneration under such agreements is not subject to mandatory social insurance contributions (sub. “A”, clause 39 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n, clause 3).

2.Who applied for benefits after six months from the day the child reaches the age of 1.5 years (i.e. after the child is two years old) does not receive benefits. He needs to apply for benefits to the territorial office of the FSS of Russia. and indicate valid reasons.

Note: Law of December 29, 2006 No. 255-FZ and paragraph 80 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

2. Foreign employees temporarily staying in Russia, they do not receive benefits for caring for a child under 1.5 years old.

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Documents for receiving childcare allowance up to 1.5. years

According to the rules established by clause 54 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia dated December 23, 2009, in order to receive an allowance, a person must submit the following documents to the organization:

1. (at the same time, the legislation establishes a single list of mandatory information that the employee must indicate in the application for the appointment of benefits associated with the birth of a child);
2. birth certificate(adoption) of a child and a copy of it or a document and a copy of it, confirming the fact of the birth and registration of the child, - upon the birth of a child on the territory of a foreign state (issued by the consular office of Russia abroad, another competent department);
3. a certificate of adoption of a child and a copy thereof (in case of adoption of a child);
4. an extract from the decision on establishing guardianship over the child (provided by the guardian);
5. birth certificate(adoption, death) of previous children and its copy (represented by employees who already have (had) children);
6. certificate from the place of work(services, bodies of social protection of the population at the place of residence) other parent that he does not use parental leave and does not receive a monthly allowance (if one of the parents takes the leave);

   What information must be in the certificate from the father's place of work in order to receive child benefits

   According to the law, only one parent is paid childcare benefits for a child up to one and a half years old. For example, the mother will receive it, then she needs to provide a certificate to the FSS or to her job that the child's father is not on parental leave and does not receive benefits.

   The form of such a certificate has not been established.

   Childcare allowance is due:

   • from the first day of the granted parental leave, i.e. from the date of submission of the application and documents (for employees);
   • from the moment the child is born for those who do not work.

   This means that the benefit will most likely need to be paid in less than a month.

   In addition, the organization will be obliged to pay the employee for non-payment of benefits within the specified period. Its size is not less than 1/150 of the Bank of Russia refinancing rate effective at that time of the unpaid amount for each day of delay ().

   
   

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   Calculation of benefits

   After you have decided on the billing period and what amounts need to be taken into account, you can calculate the size of the average daily earnings. To do this, use the formula:

   Average daily earnings

   Earnings for the billing period

   Number of calendar days
   in the billing period
   (minus days excluded from it)

   The amount of the allowance for caring for a child under 1.5 years of age per month is 40 percent of the employee's average monthly earnings. That is, it must be considered according to the formula:
   

   Childcare allowance for a child up to 1.5 years per month

   Average monthly earnings

   
   

   Unlike sick leave, for the amount of childcare allowance up to 1.5 years the employee's insurance experience and the number of children does not affect... There is no such requirement in the Law of December 29, 2006 No. 255-FZ.

   But what if the parental leave lasts less than a month? Then recalculate the benefit in proportion to the calendar days when the employee directly looked after the child. At the same time, do not forget to take into account also weekends and holidays (approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

   Benefit for an employee caring for multiple children

   count on each child separately and then add up. Please note only that the resulting amount of benefits must simultaneously meet two criteria:

   • it cannot exceed 100 percent of the employee's average earnings;
   • the value cannot be less than the sum of the minimum amount of all child benefits.

   Note: Part 2 of the Law of December 29, 2006 No. 255-FZ and part 3 of Article 15 of the Law of May 19, 1995 No. 81-FZ.

   If the summed up amount of the benefit does not meet these two conditions at the same time, you need to do so. Pay the employee the amount that is the sum of the minimum benefit amount. Even if this amount exceeds 100 percent of his average earnings.

   Example of Calculation of Child Care Benefit in 2014

   An employee of ZhTS LLC, V. Petrova, is going on leave to care for her first child from January 10, 2014. At that time, the amount of the care allowance was calculated as follows.

   The settlement period is now 2012-2013 (731 calendar days).

   In 2012, she was charged 548,499.34 rubles, and in 2013 - 613,904.15 rubles.

   The amounts for each year are greater than the annual contribution limit. This means that for 2012 you can take 512,000 rubles, and for 2013 - 568,000 rubles. The number of days excluded was 22. The accountant calculated the daily earnings as follows:

   (512,000 rubles + 568,000 rubles): (731 days - 22) = 1,523, 27 rubles.

   The value obtained as a result of calculations is greater than the limit of 1,479.45 rubles. Thus, the amount of the childcare allowance for a full month will be:

   RUB 1479.45 × 30.4 days × 40% = 17,990.11 rubles.

   An example of calculating the allowance for caring for a child up to 1.5 years old when caring for twins

   Employee of the organization E.V. Ivanova went on parental leave on August 1, 2015, submitting all the necessary documents on July 29. Twins were born to Ivanova; these are her first children.

   On August 2, the head of the organization issued an order granting her childcare benefits for up to 1.5 years of age.

   The number of calendar days in 2013–2014 is 730. Ivanova did not have calendar days excluded from the billing period.

   The employee's earnings for the billing period amounted to:
   

   • in 2013 - 100,000 rubles. (in 2014 - 119,000 rubles (

     Average daily earnings are: (100,000 rubles + 119,000 rubles): 730 days. = 300 rubles / day

     The calculated average daily earnings are less than the maximum average daily earnings (1,632.88 rubles / day).

     Therefore, the average earnings for a calendar month: 300 rubles / day. × 30.4 days = RUB 9120

     The amount of the allowance for caring for a child under 1.5 years old is 40 percent of the employee's average earnings for a calendar month: 9120 rubles. × 40% = 3648 rubles.

     The amount of the allowance for the first child, calculated on the basis of average earnings (3,648 rubles), is higher than the minimum (2,718.34 rubles). Therefore, we take into account 3648 rubles.

     For the second child, the minimum allowance is already 5,436.67 rubles, which is more than the payment calculated on the basis of average earnings (3,648 rubles). Therefore, for the second child, Ivanova will receive a monthly allowance in the amount of 5436.67 rubles.

     Thus, the total amount of the allowance for two children was 9084.67 rubles. (3648 rubles + 5436.67 rubles) per month. This figure is less than the average earnings of an employee for a full calendar month (9120 rubles). Ivanova's monthly allowance is RUB 9,084.67.

     Does the employee need to recalculate the childcare allowance if the minimum wage has changed during his vacation. The allowance is calculated based on the average earnings equal to the minimum wage

     There is no need to recalculate the amount of the benefit. Because the minimum average wage is taken to be equal to the minimum wage, which is valid on the date of occurrence insured event. That is, in the case under consideration - the first day of parental leave for a child under 1.5 years of age (part 1.1 of article 14 of the Law of December 29, 2006 No. 255-FZ). Thus, a change in the minimum wage during the period when the employee was on parental leave will not in any way affect the amount of her benefit.

     But if an employee goes to work, and then again goes on leave to take care of, when there is already a new minimum wage, then the allowance will be recalculated with the new minimum wage.

     How to recalculate child allowance in 2018

     The employee went on leave to care for her first child from July 1, 2017. She was calculated and assigned an allowance in the amount of 19,460.86 rubles.

     Since January 22, 2018, the employee has been working full time. And on February 12, 2018, she again decided to go on parental leave. The accountant counted her allowance. The settlement period is now 2016-2017 (731 calendar days). In 2016, the employee earned 864,129.32 rubles, which is more than the limit for 2016 of 718,000 rubles. In 2017, the salary was 332,064.5 rubles, which is less than the 2017 limit of 755,000 rubles. Maternity leave, childcare leave and sick leave lasted a total of 347 days.

     Average daily earnings will be: (718,000 ₽ + 332,064.5 ₽): (731 days - 347 days) = 2,734.54 ₽.

     This is more than the maximum limit of 2017.81 rubles, which is in effect in 2018. This means that the new childcare allowance for the month will be: ₽ 2017.81 × 30.4 days. × 40% = 24,536.57 ₽.

     This is 5075.71 rubles. more than in 2017 (24,536.57 ₽ - 19,460.86 ₽).

     Note: Output. You can go to work at the beginning of the year for a couple of weeks, and then go on vacation again. At the same time, the billing period changes and the calculation itself increases the benefit by increasing the excluded days.

     
     
     

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     The maximum amount of care allowance up to 1.5 years, established for several children

     The law establishes the maximum amount of the total amount of benefits for caring for a child up to 1.5 years old, when benefits are paid for several children at once. In this case, the summed up amount of the benefit, calculated on the basis of average earnings, cannot exceed 100 percent of average earnings.

     However, at the same time, the amount received must not be less than the summed up minimum amount. If the amount of the allowance for two or more children does not simultaneously meet these two criteria, pay the summed amount of the minimum allowance, even if it exceeds 100 percent of the employee's average earnings. part 2 of the Law of December 29, 2006 No. 255-FZ and part 3 of Article 15 of the Law of May 19, 1995 No. 81-FZ.

     
     

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     Work during parental leave for a child under 1.5 years old

     Note: Read this section very carefully !!!

     If the mother (another relative who has taken leave) works during parental leave, then during this time she (he) is not entitled to benefits. At the same time, the allowance must be paid if during the vacation the employee works part-time or at home (part 3, part 2 of the Law of December 29, 2006 No. 255-FZ, paragraph 43 of the Procedure approved by order of the Ministry of Health and Social Development Russia dated December 23, 2009 No. 1012n). In this case, it does not matter where the employee works on such conditions: in an organization that pays him benefits, or in another (part-time). The legislation does not contain any restrictions on this matter.

     The mother is on "child" leave: should the FSS offset the costs of paying the father benefits in connection with the child's illness?

     A certificate of incapacity for work for caring for a sick child can be issued to the father, even if the mother at that time is on leave to care for this child until he reaches one and a half years and receives a "child" benefit. This conclusion was reached by the Arbitration Court of the Moscow District in its ruling No. A40-49069 / 2018 dated March 27, 1919.

     After the maternity leave, the employee worked full-time for several months. She wrote an application for parental leave only after that

     The allowance must be paid from the day the leave is granted. Because the employee is not obliged to take parental leave for a child under 1.5 years old immediately after the end of the maternity leave. The child's mother has the right to independently decide when and for how long to apply for such leave. The employee does not lose the right to benefits because of this. This follows from clause 46 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

     Can an employee return to work from parental leave for one month, and then return to parental leave again

     Yes maybe. The use of parental leave is allowed in parts. Therefore, the employee can interrupt the vacation and go to work, and then reapply for the vacation. In this case, for the period of work, the employee receives a salary. She is not entitled to allowance for caring for a child under 1.5 years of age. This follows from the provisions of Article 256 of the Labor Code of the Russian Federation.

     Reducing the working day by an hour does not give the right to child care benefits, according to the FSS

     Most of the parent's time on parental leave who is working part-time should be devoted to caring for the child rather than working. If the working time is reduced insignificantly (by 5 minutes or by an hour), then the "child" allowance is not due. This conclusion follows from the letter of the FSS dated 01.19.18 No. 02-08-01 / 17-04-13832l.

     The right to receive parental allowance for a child up to one and a half years is retained even if the parent's working day is shortened by just a few minutes

     Note: Another, risky, but supported by the court, approach !!!

     Part-time work is considered to be less than normal time, that is, less than 40 hours per week. Therefore, even if the working week is reduced by only 1 percent (it is 39.6 hours instead of 40), the employee is entitled to receive a childcare allowance for a child up to one and a half years. This conclusion was reached by the Arbitration Court of the North-West District in its ruling dated November 28, 2016 No. А13-2070 / 2016.

     Note: The lawfulness of this approach was recognized by the Supreme Arbitration Court of the Russian Federation in the ruling of 12.11.09 No.

     
     

     Supreme Court: Cutting Working Day By 2 Hours Allows You To Get Child Care Benefit

     The courts have repeatedly pointed out: if the working time of an employee who is simultaneously on parental leave for up to one and a half years is reduced slightly (by 5, 10, 30, 60 minutes per day), this is the basis for refusing to pay the "child" benefit ... But what if the working day is reduced by two hours? In this case, is there a childcare benefit? YES! The Supreme Court answered this question in its ruling dated February 12, 20 No. 307-ES19-27208.

     The burden of proof that the reduction in working hours was only a formal basis for the payment of benefits and compensation at the expense of the insurer rests with the FSS.

     
     

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     How to calculate child care allowance benefit calculator in 2020

     To calculate the benefit, include all payments and other benefits from which contributions to the FSS of Russia were assessed (earnings, including personal income tax, and not what was handed out). This is provided for by paragraph 2 of the Law of December 29, 2006 No. 255-FZ, paragraph 2 of the regulation approved by the RF Government Decree No. 375 of June 15, 2007.

     The calculator calculates the maternity allowance (sick leave) and monthly childcare allowance for a child up to 1.5 years old in just 3 steps.

     Step 1 . First select what you will consider:
     

     1. maternity or
     2. allowance for children, childcare up to 1.5 years.
     At the first step for the childcare allowance for a child under 1.5 years old, you must specify the details of the child. Since 2013, periods of being on sick leave or on parental leave are excluded from 2 calculation years. If there were such periods, indicate them.

     Step 2. At the second step, the earnings for 2 calculation years and other parameters necessary for calculating the average daily earnings are indicated.

     Step 3. In step 3, you will see the final calculation of the benefit.
     

The monthly childcare allowance for a child under 1.5 years of age in 2019 is a cash payment. As soon as the baby turns one and a half years old, payments stop. Since this payment is a social benefit, the employer has the right to reimburse it in full from the FSS funds. Simplified magazine has prepared this article for accountants who count payments. There is a handy online calculator at the end of the article.

Calculate the allowance

Benefit amount in 2019 (table)

For convenience, the "Simplified" magazine has prepared a table with changes in the size of the allowance:

Benefit	In 2018
Maximum size	RUB 24,536.57	RUB 26,152.27	RUB 26,152.27
Minimum size for 1 child for 2 children	RUB 4456.2 RUB 6,284.65	RUB 4512 RUB 6,284.65	RUB 4512 RUB 6554.89 (with a factor of 1.043)

Payment term

The benefit will begin to be paid the day after the day the maternity leave ends.

Since January 1, 2019, the minimum wage has increased and is up to 11,280 rubles. Therefore, the minimum amount of the care allowance has changed.

In addition, from February 1, 2019, the government must index child payments by the indexation coefficient, therefore, from February 1, the size of the maximum payments will be adjusted. At the moment, the inflation rate is set as 4.3% in the project.

Minimum allowance for caring for a child up to 1.5 years

The law of the Russian Federation establishes the minimum amount of the monthly child allowance. This means that even if the amount of 40% of the average earnings is less than the maximum payment, the benefit will be paid at the set amount.

In Russia, the sizes are set minimum allowance:

• for the first child: RUB 4 512(calculated from the minimum wage according to the formula minimum wage x 0.4)
• for the second child and subsequent children: from January 1, 2019 6 284,65 rub.(calculated from the value for 2017 with a coefficient of 1.025), from February 1, 2019 - RUB 6554.89... (with a factor of 1.043).

Many accountants miscalculated the minimum wage for the first child. The correct amount from January 1 is 4512 rubles, the "Simplified" magazine found out.

According to the law, the allowance is first calculated taking into account the indexation coefficient (3,142.33 rubles). And then it is compared with the minimum wage x 0.4. The total amount is less than the minimum wage benefit. Therefore, it takes into account 4512 rub.

Such rules are established by parts 1, 1.1, 5.1 of article 14 of the Law of December 29, 2006 No. 255-FZ.

Maximum allowance up to 1.5 years

Let's calculate the maximum amount of the monthly benefit in 2019.

For the calculation of monthly child benefits, the billing period has changed compared to 2018, the marginal income base has also changed.

Namely: for 2017 it is equal to: 755,000 rubles, and for 2018 - 815,000 rubles. In 2017, there were 365 days, and in 2018 - 365. At the same time, the number of days in two years is always used to calculate the maximum rate 730. To calculate the allowance, the actual days (in this case, the years are not leap years, therefore, in fact, we also use 730 days).

The maximum average daily earnings for calculating benefits in 2019 is 2,150.68 rubles. ((755,000 + 815,000) / 730).

The maximum allowance in 2019 is RUB 26,536.57(2 150.68 x 40% x 30.4).

Calculation of the monthly allowance

Formula for calculating benefits up to 1.5 years:

Benefit		Average daily earnings

The new billing period for calculating benefits in 2019 is 2017 and 2018. It is provided for parental leave starting in 2019.

It should also be remembered that if the employee in her billing period was on maternity leave or parental leave, she can replace the years of the billing period. The replacement is made for any other years in which the employee had a higher income in aggregate, and, accordingly, will receive a larger amount of child allowance.

Please note that the actual number of days per year (730) must be used to calculate the benefit.

Calculation example

The employee has been working in the LLC since 2013. From January 20, 2019, she goes on parental leave for a child up to one and a half years, about which she wrote a corresponding statement. This is the first child for a worker.

The estimated period for calculating benefits is two calendar years: 2017 and 2018.

In 2017, the employee was sick for 21 calendar days, and in 2018 she was on sick leave for 4 days. There are no other grounds for excluding days from the billing period.

For 2017, the salary was 450,000 rubles, and for 2018 - 538,000 rubles. Revenues for 2017-2018 did not exceed the limit values, therefore, when calculating the benefits, they will be fully taken into account.

Considering that in 2017-2018 the employee was on sick leave for 21 and 5 days, the duration of the billing period will be 705 calendar days (730 - 26).

The average daily wage of a worker is 1,401.42 rubles. [(450,000 rubles + 538,000 rubles): 705 days].

This value does not exceed the established maximum average daily earnings (1,403.4 rubles.< 2 150,68 руб.). Поэтому детское пособие будет рассчитано исходя из фактически начисленного среднего заработка сотрудницы.

Now let's calculate the monthly allowance. It will amount to 17,041.27 rubles. (1 401.42 rubles x 40% x 30.4). The calculated amount of the benefit is more than the established minimum wage. This means that the employee will receive a monthly allowance for caring for a child up to one and a half years in the amount of 17,041.27 rubles.

Calculator

The care allowance calculator is presented below. Use it to calculate benefits for employees who have been in the organization for more than 6 months.

This calculator is designed to calculate benefits for which an insured event occurred in 2019. The benefit will begin to be paid the day after the day the maternity leave ends.

Who is eligible for benefits?

Those who actually provide care can count on benefits. These are not necessarily parents, guardians, adoptive parents. These may include other close relatives of the child. The main condition is that only one relative can receive the allowance and he must either not work at all, or if he does work, then at home or part-time.

The right to this benefit arises on the very next day after the end of maternity leave, and ends on the date when the child turns one and a half years old.

Who pays

The benefit is paid by an employer who has a caregiver on the basis of an employment contract. As a last resort, if none of the relatives is officially employed and cannot go on this kind of vacation, or the employer is liquidated, then the person caring for the child should contact the social insurance directly.

If a person who wants to receive benefits is employed by several employers, then it is possible to receive benefits only from one of them (taking into account earnings from other employers).

If the employer belongs to the participants of the pilot project of the FSS "Direct payments", then in this case the social insurance pays the benefit, but the employer gives the information for the calculation and documents to him. That is, the insured person still brings the entire package of documents for benefits at the place of employment.

How to pay

To receive benefits, the employer must request the following package of documents from the employee:

To receive the allowance, the accounting department is submitted:

1. a copy of the child's birth or adoption certificate
2. birth certificate of other children
3. if the other parent does not work: a certificate from the social security authorities that he did not receive this benefit
4. in case of employment with several employers:

Read more about the application for the payment of benefits: an application for the provision of "children's" leave, the beginning of which falls on the day after leaving the maternity leave (such an exit may be ahead of schedule, if the mother thinks that it is more economically profitable for her to receive benefits, and not maternity leave, that may occur if the billing period for determining the average sick leave earnings and benefits). Alternatively, an application may be submitted with a request for transfer to work at home or to work on a reduced schedule, with the obligatory indication of the reason for such a request related to the need to take care of the child.

If the caregiver goes full time before the baby reaches the age of one and a half years, then the payment of the allowance is suspended. At the same time, at any time, a person can again go on such a vacation, then he again acquires the right to receive benefits, but he will have to provide the entire package anew, including the fact that no one else pays benefits for this child.

In addition, at any time if one relative goes to work, then another relative of this child has the right to go on parental leave with the right to benefits.

Payment term

The benefit begins to be paid as soon as it is awarded. As already noted, you can apply for benefits no later than 6 months after the end of the vacation. But please note that this is only a situation where the care was actually carried out, the employee really worked part-time, worked from home or did not work at all, about which the employer has corresponding statements and orders in personnel documents, as well as marks in the time sheet. ... If, when these conditions are met, for some reason, the person did not apply for the benefit itself, then it can be assigned for previous periods. But retroactively, it is strictly forbidden to take care leave.

The allowance, if paid by the employer, is calculated once a month along with the salary of other employees, and is paid on the day that is set in the labor or collective agreement or in the regulation on remuneration as the date of the final payroll.

Social insurance makes payments until the 26th day of the month following the one in which the benefit was assigned.