How to pay for childcare leave for children up to 3 years
- - The Federal Law "On compulsory social insurance in case of temporary incapacity for work and in connection with maternity" No. 255-FZ of December 29, 2006;
- - application for leave to take care of a child up to 3 years;
- - application for payment of benefits;
- - a copy of the child's birth certificate;
- - A certificate from the place of work of the father about the non-receipt of benefits to them.
During the leave to care for the child in the first 1.5 years the employee of the enterprise is paid a benefit from the funds of the Social Insurance Fund of the Russian Federation. In the next 1.5 years, as a rule, payments are not made.
To document the benefit, ask the employee who gave birth to the child the following documents:
- application for leave to take care of a child up to 3 years;
- application for payment of benefits;
- a copy of the child's birth certificate;
- a certificate from the place of work of the father about the non-receipt of childcare benefits for them.
Since 2011, the amount of monthly payments is calculated on the basis of the average earnings for the last 24 months before the onset of maternity leave. Earlier, the calculation was based on the average monthly salary for 1 year. However, in 2012, the employee has the right to choose the method of calculating benefits, depending on which option - old or new - is more beneficial to her in terms of material terms.
When calculating the childcare benefit under the new scheme, calculate the total salary of the employee for the last 2 years. Please note that the maximum annual income in 2010 was 415,000 rubles, and from 2011 it was increased to 463,000 rubles.
The next step is to determine the average daily earnings: divide the total income received by 730. Then calculate the average monthly wage by multiplying the average daily wage by 30.4 - the value indicating the average number of days in a month and established by law. Then multiply the average monthly earnings by 40%, and in the end you get the size of the allowance due to the employee.
In the event that the employee has preferred the previous procedure for calculating the benefit, calculate her average daily earnings by dividing the total amount of income for 12 months by the number of calendar days for which wages were accrued. Exclude from the calculation periods during which the employee did not work due to illness, was on vacation, etc.
Bear in mind that the minimum amount of the allowance must be at least 2326 rubles for the birth of the first child and 4,652 rubles for the second and subsequent children. The maximum amount of payments under the old scheme is 13 833 rubles, and on the new - 14 625 rubles.