Calculation of the average salary. Minimum wage

The application of the methodology for calculating the average wage is provided labor law RF in some cases. For example, these are vacation periods, exemption from work due to being on sick leave, payment of state social benefits / subsidies, etc. What formulas should an accountant take? What types of charges to consider? You will learn about all this from this article.

When is the calculation of the average salary required?

For fulfillment job duties the employee receives the salary established by the contract and other LNA of the organization. However, there are often situations when, in fact, a specialist does not work for various reasons, but receives money. Such cases are directly provided for by the Labor Code of the Russian Federation and imply the calculation of average earnings:

  • Paid vacation periods of a regular nature (Article 114).
  • Time spent in business trips(Art. 167).
  • Training periods for an employee with a break from duty (Articles 173-176).
  • Days of passage mandatory medical examinations(Art. 185).
  • Downtime periods due to the fault of the enterprise (Article 157).
  • Termination of an employment contract due to the liquidation of a legal entity. persons or staff cuts (art. 178).

Additionally, it is required to accrue remuneration to the employee, based on the indicator average salary in the following situations:

  1. When a person is on sick leave due to disability.
  2. When paying social severance benefits.
  3. When conducting collective bargaining or participating in collective agreement in case of release from the main employment.
  4. When transferring employees to low-paid positions for health reasons.
  5. With the participation of an employee in the donor program.
  6. When providing additional days off to parents with disabled children and in a number of other cases.

How to calculate the average salary

According to Art. 139 of the Labor Code, when determining average earnings, an accountant must take into account all types of charges provided for in the regulation on remuneration. The source of payment does not matter. The calculation procedure is regulated by Decree No. 922 dated 12/24/07 (the document is valid from 01/06/08). For the calculation of sick leave and benefits, separate rules are provided in accordance with Law No. 255-FZ of December 29, 2006.

The calculation is always made based on the actual hours worked for 12 months. the billing period and the income actually received by the employee for the same period of time. The following periods and payments accrued on them are excluded:

  • Days of downtime due to independent reasons or due to the fault of the enterprise.
  • Periods of being on sick leave or on maternity leave.
  • Periods of maintaining average earnings.
  • Strike days.
  • Weekend periods in connection with the care of a disabled child.
  • Other periods with saving of earnings or not.

Calculation formulas

The amount of the average salary = Average daily earnings x Number of days to pay.

Average daily earnings = Sum of income for the previous 12 months. / Time worked in fact for the previous 12 months.

Average daily earnings for vacation = Amount of accruals for the previous 12 months. / (29.3 x Total number of months) + Number of days in months not fully worked.

Number of days in a partially worked month = 29.3 x Actual calendar days worked per month / Number of calendar days in a month.

An example of calculating the average salary in 2017

Suppose that the employee Ivanova T.I. issued an annual vacation calendar duration of 14 days. from 03/13/17 to 03/26/17. The billing period includes the time from 03/01/16 to 02/28/17. The salary is 27,000 rubles. per month, in December, a bonus was paid for the year in the amount of 20,000 rubles. The period was not fully worked out, in September 2016 Ivanova was on sick leave for 7 days, the amount of the allowance = 6900 rubles. Calculate holiday pay.

The amount of income \u003d 27,000 x 11 + (27,000 - 6900) + 20,000 \u003d 337,100 rubles.

Hours worked = 29.3 x 11 + (29.3 x 7 / 30) = 329.13 days

Average daily earnings \u003d 337,100 / 329.13 \u003d 1024.21 rubles.

The amount of vacation pay \u003d 1024.21 x 14 \u003d 14,338.94 rubles.

Note! The calculation of the average salary upon dismissal is made in terms of compensation for unused vacations, as well as in case of early termination of the employment contract (Article 180 of the Labor Code).

Salary is the employee's reward for work. Her employer must pay her subordinates in accordance with the labor legislation of the Russian Federation. Earnings are accrued monthly, and are issued twice during this period in the form of wages for the first half of the month (advance payment) and full payment.

The size of the salary, the list of additional payments, the procedure and conditions for their receipt are established by the employer independently and are recorded in the regulatory documentation.

The employee has the right to know how remuneration is accrued to him, what components it consists of.

The head of the enterprise and the chief accountant are responsible for the accrual and timeliness of payment of earnings.

Definition of concepts

A wage is a set amount of money an employee receives from their employer for doing a particular job. The functions performed by the employee are prescribed in the employment agreement or are negotiated orally.

The obligatory part of wages is called basic earnings. It is approved in advance and brought to the attention of the worker by signing an employment agreement. It could be salary tariff rate or piece rate.

The basic salary includes various additional payments and allowances (for length of service, for overtime work, etc.), payment for downtime for reasons beyond the control of the employee.

Additional salary includes optional payments that are assigned at the initiative of management. These are incentives for overtime work, benefits, payments for working conditions, and others.

These include:

  • holiday pay;
  • severance pay;
  • payment for unworked time, provided for by the Labor Code of the Russian Federation;
  • payment for breaks in the work of nursing women, etc.

The employer is obliged to conclude an employment agreement with each employee. Its content must comply with Art. 135 of the Labor Code of the Russian Federation. The document covers all issues related to remuneration: the amount of salary (rate, tariff), the procedure and conditions for receiving additional payments, working conditions, etc.

According to Art. 136 of the Labor Code, wages must be paid to staff at least twice a month. The company determines the specific dates of payments on its own and fixes it in the local normative act: Collective agreement, Regulations or Rules of the work schedule.

By Russian legislation the full payment for the month must be made before the 15th day of the next month, and the advance payment - before the end of the current month. The interval between two payments cannot exceed 15 days. For example, if the advance payment day in the organization is the 25th day, then earnings for the entire period must be paid out on the 10th day of the next month.

The employer is obliged to transfer vacation pay 3 calendar days before the start date of the vacation. If the deadline for payment coincides with a weekend or holiday, then it must be made the day before.

Earnings are divided into:

Now employers have the right to independently choose the system and form of payment for work, the mode of work and rest, the list of additional payments and allowances. The main condition is compliance with the labor legislation of the Russian Federation.

Minimum wage

The salary of a full-time employee per month should not be less than the minimum amount established by the Government (minimum wage).

This value in Russia is used for the following purposes:

  • regulates wages;
  • participates in the formation of pensions;
  • used to calculate benefits;
  • determines the amount of taxes, fines and other payments that depend on the minimum wage and are calculated in accordance with the law.

The minimum wage is regularly reviewed and increased. Its size depends on the level of inflation, the cost of the consumer basket and other economic factors. Now it is equal to 7,500 rubles.

An increase in the minimum wage leads to an increase in earnings, deductions from employers to the budget and funds, and an increase in prices.

The minimum wage is set at the federal level. regional authorities have the right to increase this figure.

According to Art. 133 TC sources of financing the minimum wage are own funds companies, and for state employees - the budget of the appropriate level (federal, regional or local).

The federal minimum wage is legally enforceable. It is approved by the Federal Assembly and signed by the President.

At the regional level, the indicator is set by a tripartite agreement between:

  • the government or administration of the subject;
  • trade union or other body from employees;
  • union of industrialists and entrepreneurs from employers.

The agreement is published in the media of the region. Within a month, employers have the right to express their disagreement with it. For this, an application is made to the administration.

In accordance with Article 129 of the Labor Code, the components of the minimum wage include:

  • remuneration for work, taking into account the professionalism of the employee. The scope of work, their complexity and working conditions;
  • additional payment for special working conditions (northern allowance, hazardous production, etc.);
  • bonus, allowance, incentive payment.

If an employee is employed additionally, for example, a teacher works at 1.5 rates, his minimum wage cannot be less than 1.5 minimum wages. Additional pay for work on holidays and weekends, overtime and night hours.

The amount of earnings accrued to an employee for a month cannot be less than the minimum wage, he will receive the amount minus deductions, so it will be below the minimum value.

For wages below the minimum wage, administrative responsibility. Executive they will be fined from 1 to 5 thousand rubles, a legal entity - from 30 to 50 thousand rubles, the company's activities may be suspended for a period of up to three months.

Official and unofficial salary

The salary is considered official, which is indicated in the labor agreement when hiring a worker and in the corresponding order.

It is also reflected in the company's local documents:

  • collective agreement;
  • Regulations on wages;
  • Regulations on awards;
  • etc.

Before its issuance, each employee receives a pay slip, which reflects all accruals made to him, deductions, interim payments, and indicates the amount to be issued. By this document a worker can independently calculate his earnings, and discuss any incomprehensible or controversial issue with management or accounting.

The official salary is time-based and piecework. In the first case, its basis is the salary, all additional payments calculated from him. Piecework wages depend on the rate of production.

The salary consists of several components.

For example, for state employees, these include:

  • salary;
  • incentive payments (for seniority, for intensity, etc.);
  • compensation payments(for travel, food, harmfulness, young professionals, etc.);
  • premiums;
  • other surcharges.

Earnings include vacation pay, sick leave, business trips, and other accruals. When hiring a citizen, an accountant opens a personal card on him, in which he enters personal data and all information about earnings established in the organization for a specialist in this position.

From the amount accrued monthly, employees are paid an advance payment in the amount of not more than 50% of it. The rest of the amount is included in the final earnings. It is calculated on the last day of the month when all accruals are made.

Personal income tax is withheld from the total accrued earnings, which is usually 13%. Alimony and other amounts based on court decisions can also be deducted. On the day of the salary, the employee will receive the amount of accruals minus deductions and the advance payment issued earlier.

In the middle of the month, other interim payments can be made, for example, vacation pay, then these amounts are also deducted from the accrued at the end of the period.

Unofficial earnings include payments to staff that are not reflected in any documents of the employer. Such fraud is illegal. When this fact is discovered, the responsibility lies with both parties to the transaction.

Often, a company pays an employee part of the salary officially according to, and gives the rest of the money by oral agreement in the form of a “gray” salary.

This approach is used by employers to save money on taxes or to pay for the work of non-employees.

Some joint-stock companies use their scheme of informal payments. They sell each worker a few shares, which they undertake to return upon dismissal. According to labor agreements, employees officially pay the minimum wage. The rest of the earnings are given away, bypassing taxation, under the guise of dividends.

Tax officials carefully check the documentation of shareholder meetings, data employment contracts, the share of each employee and the frequency of payments. Often during the audit, a lot of errors and inaccuracies are revealed, which help to reveal the fact of unofficial calculations.

It is beneficial for employees to receive money in an envelope. These amounts are not subject to personal income tax and alimony is not withheld from them.

There are a lot of disadvantages in informal earnings:

  • benefits are not calculated from it;
  • no pension contributions are made, i.e. no pension is formed;
  • the employee is deprived of social guarantees established by law;
  • the risk of being left without earnings and without work increases;
  • lack of state assistance in the event of a conflict situation.

The procedure and terms of accrual and payment

The work of employees is paid in accordance with the Labor Code of the Russian Federation. The amount of earnings is established by the labor agreement with the employee, additional payments are fixed in local acts enterprises. Employees are familiarized with them when they are employed or when changes are made to documents related to their earnings. The salary of the staff is charged on the basis of primary documents.

The main ones are:

  • time sheet;
  • orders for personnel (on admission, dismissal, vacations, etc.);
  • award orders;
  • disability certificates;
  • orders for work on holidays, etc.

The main payments due to the employee under the contract are entered into the program upon his admission. The remaining surcharges are added to the database within a month based on the relevant securities. Documents, as they enter the accounting department, the calculator enters into the salary program.

In some regions, the authorities have established regional coefficients and other allowances, which are also taken into account in the calculation.

Earnings are issued twice a month. The first payment is an advance. It is no more than 50% of the basic earnings. If the employee did not work for the first 15 days of the month, the advance payment is not charged to him. If part of a half month is worked out, it is calculated in proportion to the hours worked.

The calculation of earnings is made in the payroll, they issue it according to the payroll. There is a universal document that groups the calculation and payment in itself - this is the payroll.

Personal income tax in the amount of 13% is withheld from the salary accrued for the period of each worker. The amounts of deductions established by law are not taxed (Article 218 of the Tax Code). They are provided to some employees on the basis of supporting papers.

For example, if there is a minor child or a full-time student under 24 in the family, each of his parents is given a standard deduction in the amount of 1,400 rubles a month. For its registration, an application from the employee and a copy of the child's birth document are required.

The employer is obliged to pay the main salary by the 15th day of the month following the billing month, and the advance payment - 15 days before. The company sets specific dates for payments on its own and fixes them in local documents.

An example of calculating earnings and taxes for May 2017. An employee has two minor children.

Initial data for calculating earnings:

  • salary - 40 thousand rubles;
  • monthly payment for seniority - 15% of salary;
  • vacation from May 10 to May 14, paid 8 thousand rubles;
  • On May 25, an advance payment was issued in the amount of 11,500 rubles.

Earnings are calculated in the following order:

Determination of hours worked according to the time sheet In May, 20 working days, the employee worked 15 (20 - 5 days of illness).
Calculation of accruals
  • salary: 40,000 / 20 * 15 = 30,000;
  • payment for seniority: 30,000 * 15% = 4,500 rubles;
  • holiday pay: 8,000 rubles

Total: 30,000 + 4,500 + 8,000 = 42,500 rubles. - calculated for May.

Calculation of deductions. Personal income tax: (42,500 - 1,400 - 1,400) * 13% = 5,161.
Amount to be issued 42,500 - 11,500 - 5,161 = 25,839 rubles
Taxes paid by a company on an employee's earnings 42,500 * 30.2% = 12,835 rubles, of which insurance premiums:
  • pension 22% - 9,350 rubles;
  • medical 5.1% - 2,167.50 rubles;
  • social 2.9% - 1,232.50 rubles;
  • from injuries 0.2% - 85 rubles.

The company is obliged to transfer personal income tax from earnings to the budget on the day the salary is paid or the next, and from sick leave and vacations - before the end of the month.

Insurance premiums must be transferred before the 15th day of the month following the settlement month. If the due date falls on a weekend or holiday, it is moved to the next weekday.

Non-payment or delay in earnings is punishable by fines. Also, the employer must pay each employee compensation equal to 1/150 of the key rate of the Central Bank of the unpaid amount for the day of delay.

What taxes are paid

In Russia, income tax is personal income tax, which for the bulk of Russians is 13%. There are deductions to off-budget funds - 30.2%. They are paid by the employer from the wage fund (FOT).

The corresponding percentages valid in 2017 are shown in the table:

The percentage of "injury" contributions can be higher than 0.2%. Its value depends on the type of activity of the company and is established by the social insurance when registering the insured. The higher the risk of injury at work, the higher the percentage of deductions.

Example. The organization employs five people. The salary of each is 10 thousand rubles. per month. For April 2017, the employer will withhold personal income tax from each worker in the amount of 1,300 rubles. With a payroll equal to 50 thousand rubles. the company will pay contributions of 15,100 rubles.

An entrepreneur who does not have employees for 2017 must pay contributions of 27,990 rubles, of which 23,400 (26% of the minimum wage for the year) - for pension insurance and 4,590 (5.1%) - for medical.

If the annual income of an individual entrepreneur exceeded 300 thousand rubles, he is obliged to transfer an additional personal contribution to the FIU. It is 1% of the amount exceeding the specified limit. The amount for pension insurance transferred by individual entrepreneurs per year should not exceed 8 minimum wages.

For tax evasion fixed time penalties are provided in the amount of 1/300 of the discount rate of the Central Bank for the day of delay.

So, the salary at the enterprise should be calculated and paid in accordance with labor legislation. The procedure, rules, amounts of accruals, conditions for their provision are fixed in the local acts of the company and labor agreements. Each employee has the right to know the components of his earnings. Their accountant monthly reflects in the pay slips, which are given to workers on the eve of payment.

Maintaining the relevance of the book "Salary in 2017" Vorobieva E.V.

This page contains comments prepared by the author of the book Vorobieva E.V.

Here you can find information about changes in legislation that have occurred since the book was signed for publication, as well as information about clarifications from regulatory agencies on topical issues.

Indexation of benefits for citizens with children from February 1, 2017

Since February 1, 2017, the indexation amount of 1.054 has been established for benefits to citizens with children (Decree of the Government of the Russian Federation of January 26, 2017 No. 88).

Indexation is carried out in relation to benefits established in fixed amounts.

1. Lump sum women registered in medical institutions in the early stages of pregnancy, is paid in the amount of:
- 581.73 rubles - if the right to receive maternity leave (the start date of the leave is indicated on the disability certificate) arose in the period from 02/01/2016 to 01/31/2017;
- 613.14 rubles - if the right to receive maternity leave arises from 02/01/2017.

ATTENTION: if the prenatal leave is granted to the employee in accordance with her application at a later date (for example, according to the disability certificate, the start date of the leave falls on January 2017, but the employee wrote an application for granting her leave from February 2017), then the lump-sum allowance is assigned in the amount in force in January.

2. One-time allowance at the birth of a child payable in the amount of:
- 15,512.65 rubles - if the date of birth of the child falls within the period from 02/01/2016 to 01/31/2017;
- 16,350.33 rubles - if the date of birth of the child is from 02/01/2017.

3. Minimum monthly allowance for child care:
in the period from 02/01/2016 to 01/31/2017:
- 2,908.62 rubles - for the care of the first child;
- 5,817.24 rubles - for the care of the second and subsequent children;
from 01.02.2017:
- 3,065.69 rubles - for the care of the first child;
- 6,131.37 rubles - for the care of the second and subsequent children.

REMINDER: the monthly allowance for child care is assigned in a fixed (minimum) amount only when the amount of the allowance calculated in accordance with Article 14 of the Federal Law of December 29, 2006 No. with motherhood”, turned out to be less.

EXAMPLE 1.
The employee was hired by the organization in June 2016 (first job). She was granted maternity leave from August 26, 2016 to January 12, 2017; parental leave from January 13, 2017
During the billing period, the employee was accrued the amount of wages and other payments included in the calculation of benefits (payments for which insurance premiums were charged to the FSS of the Russian Federation), for June - August 2016 - 95,000 rubles.

95 000 rub. : (365 days + 366 days - 128 days) = 157.55 rubles.

RUB 157.55 × 30.4 = 4789.52 rubles.
Since the average monthly salary turned out to be less than the minimum wage, the amount of the monthly allowance is calculated from the minimum wage.
3. The amount of the child care allowance is determined:
7500 rub. × 40% = 3000 rubles.
If the child being cared for is the first then the amount of the benefit calculated from the minimum wage is more than the minimum established for January 2017 - 2908.62 rubles. The allowance is assigned in the amount of 3,000 rubles per month (the amount of the allowance for January is determined in proportion to the number of days of parental leave - 19 days out of 31 days).
From February 1, 2017, the minimum amount of the allowance for the care of the first child has increased and exceeded the amount of the allowance calculated from the minimum wage. The allowance is paid in the minimum amount - 3065.69 rubles.
, then the amount of the allowance calculated from the minimum wage is less than the minimum: the child care allowance is assigned in the minimum amount established in accordance with Law No. 81-FZ:
- in January 2017 - 5817.24 rubles for a full month (recalculated in proportion to the number of days of parental leave);
- from 01.02.2017 - 6131.37 rubles per month.


EXAMPLE 2.
The employee was granted parental leave in January 2017.
During the billing period, the employee accrued the amounts of wages and other payments included in the calculation of benefits (payments for which insurance premiums were charged to the FSS of the Russian Federation):
for 2015 - 180,000 rubles,
for 2016 - 118,000 rubles.
During the billing period, the employee was on maternity leave - 128 calendar days(from August 26 to December 31, 2016).
Calculation of the monthly allowance for child care.
1. The average daily earnings are determined:
(180,000 rubles + 118,000 rubles): (365 days + 366 days - 128 days) = 494.20 rubles.
2. The average monthly earnings are determined based on the actual average daily earnings:
RUB 494.20 × 30.4 \u003d 15,023.68 rubles.

RUB 15,023.68 × 40% = 6009.47 rubles.
The amount of the allowance, calculated from the actual earnings of the employee, exceeded the minimum amount of the allowance established for January 2017 - 5817.24 rubles. The allowance is assigned in the amount of 6009.47 rubles per month.
From February 1, 2017, taking into account indexation, the minimum monthly allowance exceeded the amount of the allowance calculated on the basis of actual earnings. The amount of the allowance is increased to the minimum - 6131.37 rubles per month.


EXAMPLE 3.
The employee was hired by the organization in June 2016 (first job). She was granted maternity leave from February 25 to July 14, 2017; parental leave from July 15, 2017
During the billing period, the employee was accrued the amount of wages and other payments included in the calculation of benefits (payments for which insurance premiums were charged to the FSS of the Russian Federation) for June - December 2016 - 105,000 rubles.
Calculation of the monthly allowance for child care.
1. The average daily earnings are determined:
RUB 105,000 : (365 days + 366 days) = 143.64 rubles
2. The average monthly earnings are determined:
RUB 143.64 × 30.4 = 4366.65 rubles.
Since the average monthly salary turned out to be less than the minimum wage, the amount of the monthly allowance is calculated from the minimum wage, which from 07/01/2017 is 7800 rubles.
3. The amount of the monthly allowance for child care is determined:
7800 rub. × 40% = 3120 rubles.
If the child being cared for is the first, then the amount of the monthly allowance calculated from the minimum wage is more than the minimum established for July 2017 - 3065.69 rubles. The allowance is assigned in the amount of 3120 rubles.
If the child being cared for is the second (or subsequent), then the amount of the allowance calculated from the minimum wage is less than the minimum: the monthly allowance for child care is assigned in the minimum amount - 6131.37 rubles.

In the software market, there are often offers “we make programs to order”, or the like, for the Buchsoft Salary program no special programmer required. BuhSoft program is a ready-made solution that either already satisfies your requirements or requires little effort so that the features of your requirements would be taken into account in the program in the shortest possible time.

Write to us on your wishes, and we will tell you where it is already provided for in the program!

It is easier to start working in the program than in Excel!

Here are the actions that allow the program to calculate salaries, calculate all taxes (personal income tax and insurance premiums) and get everything required documents:

  • Download and install the program
  • In the Organization Information, enter the name and rate for injury insurance premiums (all other data can be entered later)
  • In personnel data, enter your full name, date of birth and standard deductions, if any (other personnel data can be entered later)
  • In payroll, click the Accrue button (for all employees or for each).

As a result, all taxes from the payroll fund will be automatically calculated correctly and all the necessary documents for payroll will be filled in.

Here are some documents that the payroll program automatically fills out:

Automatic payroll calculation based on personnel data and time sheet

Of course, over time comes the need to demand even more automation from the program.

The convenience of the program lies in the fact that when permanent accruals are entered in personnel data, the calculation of salaries, deductions, and payroll taxes is performed in one action for the entire list of employees (the "List" button). At the same time, if the accrual relates to salary payment and the user maintains a time sheet, then the program automatically takes into account only the days worked. If the user's time sheet is not maintained, then the salary is accrued in full size. Also, according to personnel data, the accrual of sick leave and vacation pay is automatically tracked. Thus, in the presence of initial information on the calculation of wages, the entire procedure for calculating wages and the formation required documents produced automatically in a few minutes, even in large enterprises.

If necessary, the program has the ability to make individual accruals through the personal account of the employee.

A wide range of customized accruals for payroll

The program automatically calculates almost all known accruals. For each accrual, the program has already made settings on how taxes should be calculated from it.

Here are some types of accruals provided for in the program:

  • salary payment, piecework payment;
  • permanent and one-time bonuses, allowances and surcharges;
  • royalties;
  • remuneration under a civil law contract;
  • temporary disability allowance and other benefits;
  • payment of annual (additional) holidays;
  • compensation payments;
  • accruals according to regional coefficients;
  • dividends;

For all accruals, adjustments were made to calculate the corresponding taxes and contributions.

If necessary, the user can add any own accrual and set up tax calculation.

One of the advantages of the BukhSoft: Salary program is that it provides for the automatic generation of certificates of income of individuals (employees) in the form of 2-NDFL. At the end of the year, when the salary for all months is calculated, the program will generate a file and copy it to a USB flash drive in full compliance with the requirements of the tax authorities.

We wish you pleasant work!

E. A. Soboleva
magazine editor
"Payment in a state (municipal) institution: accounting and taxation"

Here comes the new billing period. 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, child care have changed and what are the maximum benefits in 2017.

Recall that the calculation of benefits for temporary disability, for pregnancy and childbirth, for 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 Motherhood” (hereinafter referred to as the 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);

Regulations on the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth, monthly benefits for caring for a child for citizens subject to mandatory social insurance in case of temporary disability and in connection with motherhood, approved by the Decree Government of the Russian Federation dated 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 changed. So, since 01/01/2017, the following indicators have changed:

- billing period;

- the maximum amount of payments;

- the number of calendar days in billing period;

- the maximum average daily earnings;

– maximum size allowances.

Let's consider each of them in more detail.

Billing period

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

At the same time, it should be remembered that if in two calendar years immediately preceding the year of occurrence of the specified insured events, or in one of the above years, the insured person was on maternity leave and (or) parental leave, then the corresponding calendar years (calendar year) at the request of the insured person may be replaced for the purpose of calculating the average earnings by previous calendar years (calendar year), provided that this leads to an increase in the amount of the benefit (clause 11 of Regulation No. 375).

Note:

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

Taking into account the above provisions of the legislation 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) wholly (in 2014 and 2015) and partially (in 2016 and 2013) was on maternity and parental leave, all of the above years may be replaced by the calendar years immediately preceding the years in which the insured the person was on 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 billing period (730 or 731, if the year was a leap year) for calculating the maternity allowance and the monthly allowance for child care , maternity leave, parental leave, in some cases - periods of release from work with full or partial pay, if insurance premiums were not charged on it (part 3.1 of article 14 of Federal Law No. 255-FZ) ;

3) was on maternity leave and parental leave from November 2012 to July 2017, and until November 2012 partially worked, the calculation period at the request of the insured person may be shifted to 2010 and 2011, or the calculation may be earnings for 2012 (where the insured person partially worked) and 2011 are taken based on which option the amount of the benefit will be larger;

4) in 2016, 2015 was on maternity and parental leave, in 2014 worked, and in 2013 and 2012 was also on maternity and parental leave, the calculation period for the application of the insured person may be shifted to 2014 and 2011.

Note:

Replacement of the years of the billing period, if the years (year) of the billing period consist (consists) of excluded periods, is the right of the insured person, not the obligation. In addition, the replacement of the years of the billing period is carried out only if the amount of the benefit is increased.

Earning limit for benefit calculation

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 in average earnings, on the basis of which benefits for temporary disability, for pregnancy and childbirth, monthly allowance for child care are calculated, includes all types of payments and other remuneration in favor of the insured person, for which insurance contributions to the FSS are accrued 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). At the same time, this average earnings are taken into account for each calendar year in an amount not exceeding the amount established in accordance with the rules of Federal Law No. 2017) for the corresponding calendar year, the maximum amount of the base for calculating insurance premiums to the FSS (part 3.2 of article 14 of Federal Law No. 255-FZ).

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

- 670,000 rubles. - the maximum value of the base for calculating insurance premiums to the FSS in 2015, established by Decree of the Government of the Russian Federation No. 1316;

- 718,000 rubles. - the maximum value of the base for calculating insurance premiums to the FSS in 2015, established by Decree of the Government of the Russian Federation No. 1265.

Note:

On January 1, 2017, Decree of the Government of the Russian Federation No. 1255 entered into force, which states that the maximum value of the base for calculating insurance premiums to the FSS in case of temporary disability and in connection with motherhood in relation to each individual amounts to an amount not exceeding 755,000 rubles.

Number of calendar days in the billing period

Temporary Disability Allowance. 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 billing period is always the same and equals 730.

Maternity allowance, monthly allowance for child care. According to part 3.1 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating the above benefits are 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 on:

- for periods of temporary disability, maternity leave, parental leave;

- for the period of release of the employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if wages for this period, no insurance premiums were accrued to the Social Insurance Fund 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).

By virtue of the above provisions of the legislation and taking into account the peculiarity 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 the calendar years (calendar year) provided for by law are replaced by a leap year (leap years).

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 childcare benefits, determined in accordance with Part 3.1 of this article, cannot exceed the amount calculated by dividing by 730 the sum of the limit values 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, parental leave.

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

Maximum Benefits

Benefit for pregnancy and childbirth. Part 1 of Art. 10 of Federal Law No. 255-FZ establishes that the maternity benefit is paid to the insured woman in total for the entire period of maternity leave lasting 70 (in the case of multiple pregnancy - 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 childbirth. Wherein this manual paid in the amount of 100% of average earnings (part 1 of article 11 of Federal Law No. 255-FZ).

Therefore, the maximum amount of maternity benefit in 2017 will be:

- with normal childbirth - 266,191.80 rubles. (1,901.37 rubles x 140 calendar days x 100%);

- with multiple pregnancy - 368,865.78 rubles. (1,901.37 rubles x 194 calendar days x 100%);

- with complicated childbirth - 296,613.72 rubles. (1,901.37 rubles x 156 calendar days x 100%).

Monthly allowance for child care. In accordance with Part 1 of Art. 11.2 of Federal Law No. 255-FZ, a monthly child care allowance is 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 allowance is 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, by 30.4 (part 5.1 of this article). Consequently, the maximum monthly allowance for child care in 2017 will be 23,120.66 rubles. (1,901.37 rubles x 30.4 x 40%).

Note:

Indexation of the minimum monthly allowance for child care, which must be carried out on the basis of Art. 4.2 of Federal Law No. 81-FZ, since January 1, 2017, there was no such indexation coefficient, since legislators did not provide for such an indexation coefficient. However, this allowance 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. Recall that from February 1, 2016 (Decree of the Government of the Russian Federation dated January 28, 2016 No. 42 “On establishing the amount of indexation of payments, benefits and compensations from February 1, 2016”), the minimum monthly allowances for child care are:

- allowances for the care of the first child - 2,908.62 rubles;

- allowances for the care of 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 lower than the minimum wage, the average earnings for calculating benefits for temporary disability, for pregnancy and childbirth, monthly benefits for childcare is taken 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 continues after the specified date due to changes in the minimum wage is not made.

So, from 07/01/2016 the situation has changed. From this date, the minimum wage is 7,500 rubles, therefore, the allowance for caring for the first child cannot be less than 3,000 rubles. (7,500 rubles x 40%). Accordingly, from 07/01/2016, due to the increase in the minimum wage, the minimum amount of the allowance for the care of the first child has also been increased. Now it is 3,000 rubles. At the same time, the amount of the benefit 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 the benefits for pregnancy and childbirth are calculated, the monthly allowance for child care, is taken equal to the minimum wage established by federal law on the day of the insured event, if:

– the insured person had no earnings during the periods specified in paragraph 1 of this article;

- average earnings calculated for these periods, calculated for a full calendar month, below the minimum wage established by federal law on the day of the insured event.

A similar rule is enshrined in paragraph 11(1) of Regulation No. 375. In addition, paragraph 20 this provision Another case has been established in which the maternity benefit is 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 record of less than six months.

From 07/01/2016, the minimum wage is set at 7,500 rubles. (Federal Law No. 164-FZ). Thus, the minimum average daily earnings for calculating benefits based on the minimum wage is 246.57 rubles. (7,500 rubles x 24 months / 730 calendar 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 12/31/2016;

- the maximum amount of earnings for calculating benefits is 1,388,000 rubles;

- the maximum value of the average daily earnings for calculating benefits is 1,901.37 rubles;

- the minimum average daily earnings for calculating benefits based on the minimum wage - 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 benefits for pregnancy and childbirth, child care, the number of calendar days is determined as follows: number of excluded
out of it days. In this regard, the number of actual days can be equal to 730, 731 or 732, depending on whether there was (were) a leap year (s) in the billing period.