Accrual of maternity. New and old formula

Most women at least once in their lives haveto go into the basics of accounting to find out how the accrual of maternity leave takes place - the very amount that is paid to the young mother during her maternity leave.

According to amendments to the federallegislation, from 2013 onwards a new method of calculating benefits will necessarily come into force. For two years (beginning in 2011) a special transition period has been established. That is, a woman has the opportunity to choose independently, according to which scheme she will receive benefits. Accrual of maternity in 2012 can also be done depending on the wishes of the employee.

The main difference between the old and the renewedscheme - the estimated period before the maternity leave. Until 2011, one year (12 months) was taken into account. Since the beginning of January 2013. will be considered for two years (24 months).

If a woman goes to the hospital after January 12013, the accrual of maternity will be made taking into account the average earnings for two years. And nothing else. If the hospital sheet begins before 2013, the young mother can choose to use a two-year or one-year period.

It seems that everything is simple. But Russian women have a lot of problems and a lot of misunderstanding. Which scheme is better? Of course, it is more advantageous for the variant, in which the mother who leaves the decree receives more. If her average daily earnings for the last twenty-four months are more, then the accrual of maternity (2012) is more profitable to produce according to the type recently suggested by officials. If less, it is better to ask the accountant to calculate based on the old scheme.

Required, especially when there is no specialeducation, use the correct initial data. Thus, the accrual of maternity leave takes into account taxable income. This will not include hospital benefits, payments during vacation or business trips. In addition, the law sets out the maximum amount of the allowance for pregnancy, and even if it is exceeded, a woman will not be able to get more.

Separately it is necessary to stop on those workers,whose total length of service is less than six months. This happens either in the case of a recent job placement, or if there were long periods of temporary incapacity for work (sickness, leave) for working time. For such women, there is a different procedure for calculating maternity benefits. It will use the amount of average daily earnings received in the month when the sick leave was opened (the decree began).

Let's take a look at the simplest example of calculating thepregnancy by new and old schemes. Suppose a woman who went to the decree in January 2012. in 2010 and 2011 earned three hundred thousand rubles (according to law, the maximum income can not exceed 463 thousand). Hence, for 2 calendar years, it received 300 * 2 = 600 thousand rubles. This amount should be divided by the number of days worked (suppose there were no hospital and other excluded periods) - 730. We get 600.000 / 730 = 821.9 rubles. This average daily earnings multiplied by the number of days in the pregnancy leave - one hundred and forty (childbirth of one child and pass normally, otherwise the maternity leave increases) - and we get 821.9 * 140 = 115 thousand 066 rubles. The woman will receive such amount when calculating the new formula.

In the old version, the accrual of maternityoccurs in this way. The average annual income for the year (300 thousand rubles) is divided by the number of days (310), and then multiplied by the duration of the maternity leave (140 days). We get 300.000 / 310 * 140 = 135 thousand 478 rubles. That is about twenty thousand rubles more than before.

Obviously, the new procedure for calculating benefitsyields to the old, and the state wins. So while there is a choice (and it's real for everyone who went to the decree before the beginning of 2013), it's better to start by carefully calculating everything and choosing an advantageous option.