Calculation of benefits for pregnancy and childbirth: what to choose, new or old rules?

Waiting for a child is certainly a significant event for every family. But, as you know, the employer does not always rejoice with his subordinate. This is due to not only the need for an unscheduled search for a new employee, but also with some financial losses. It was at this moment, in order not to miss the situation, a woman can herself check the calculation of benefits for pregnancy and childbirth.

In the current year, the calculation of benefits for pregnancy and childbirth is made both by the old and the new rules. In this case, the choice is given to a woman. The main difference is the procedure for calculating the average earnings, which is used to calculate benefits. Let us consider in more detail two variants of the algorithm, which is used by the accountant for calculation.

So, option 1. This, the so-called old rules, acted in accordance with the Federal Law until the end of 2010. The essence of this charge is that the calculation of the average salary is made for a period of 12 months, which precede the month of the insured event. And from this year such periods as vacation, simple, temporary disability or sick leave, etc. are excluded. In addition, according to the old scheme, the average earnings have an upper limit set on the accrual date.

Option 2. New rules in effect from 1.01.2011. Unlike the old scheme, the calculation of maternity benefits is made taking into account the average income for 2 years, which precede the year of the insured event. And nothing is excluded from this period. In other words, to calculate the average daily earnings, all the amounts from which the insurance premiums were paid are divided by 730 days. The maximum annual earnings also have an established limit.

The new algorithm, which calculates the pregnancy allowance, assumes that in 2010 the amount can not be more than 415 thousand, in 2011 this amount is 463 thousand rubles. Share earnings for 2 years is always 730 days, even if from the calculated years was a leap year. Thus, the maximum amount of daily allowance is 1 thousand 202 rubles. 74 kopecks, i.е. 415 thousand + 463 thousand: 730 days.

For clarity, we give an example. With an average monthly income of a woman in 2010, 28 thousand, in 2011 33 thousand rubles, the daily allowance will be 1 thousand 2 rubles. 74 kopecks. ((28 * 12) + (33 * 12): 730).

It is worth noting that organizations working on a simpler or preferential taxation system, calculate the benefits of pregnancy and childbirth on the same grounds as the company on a common regime.

As already mentioned above, the old rules assume the calculation of the average daily allowance based on the earnings for the last 12 months. We add all payments, subject to insurance and divide the resulting amount by the number of days included in the billing period. The calculation period means only those days when a woman went to work, so payments, for example, for leave, sick leave, etc. In this case are not taken into account. Then the resulting amount is compared with the limit value. It is important that this year it is calculated by the same algorithm as in 2010. So, the maximum daily allowance limit in 2012 is no more than 1 thousand 136 rubles. 99 cop. Therefore, to date, the maximum benefit calculated by the new rules is greater than the allowance determined according to the old scheme. However, this applies only to those women whose combined biennial income is more than 830 thousand rubles. For all the others, the old calculation algorithm is still the most profitable.

Summarizing, we can conclude that the calculation of benefits for pregnancy and childbirth is made on a particular scheme at the discretion of the future mother. In the event that a woman does not wish to calculate according to the old algorithm, the calculation is made automatically according to the new scheme.

If, for example, the term of the sick leave is determined by a doctor in the amount of 140 days, then the maximum benefit under the old rules will be 196 thousand 386 rubles. 30 kopecks., And under the new rules - 168 thousand 383 rubles. 60 kopecks.