How many rubles is child benefit per year? What payments are due at the birth of the first child?

Child benefits in 2019 are subject to indexation to the inflation level of the previous year. In addition, in 2018, new monthly payments were introduced for young families for the first and second child. Let's talk about the amount of child benefits in 2019.

The amounts of child benefits are reviewed every year. The procedure for the annual increase in payments is established by paragraph 1 of Article 1 of the Federal Law of December 19, 2016 No. 444-FZ: payments for children must be reviewed annually on February 1, taking into account the rise in prices in the past year. The indexation coefficient is approved by the Government of the Russian Federation.

From February 1, 2019, child benefits were indexed by a coefficient 1,043 (Government Decree No. 32 dated January 24, 2019). See the table for the amounts of child benefits for each child under 18 years of age in 2019.

Important information for chief accountants

In 2019, give employees a one-time child benefit only after checking the certificate from the registry office. This document is now issued on a new form. It was approved by the Ministry of Justice by order No. 200 dated October 1, 2018. The previous forms are not valid.

Child benefits from February 1, 2019

From January 1 to February 1, 2019, child benefits are paid in the same amounts as last year. And from February 1, payments are indexed to a new coefficient (with the exception of maternity capital), established in accordance with the inflation rate in 2018. The indexation coefficient since February 1, 2019 is 1.043. Initially, payments to parents in 2019 were planned to increase by 1,034 times. Last year the Government published a corresponding draft resolution. But plans have changed.

1.043 - indexation coefficient of child benefits in 2019

From February 1, 2019, children's benefits are paid taking into account the new coefficient established by the Government of the Russian Federation.

One-time benefits

Monthly benefits

Child benefits in 2019: changes

When calculating child benefits for 2019, the following changes must be taken into account:

Maximum daily earnings. The maximum earnings for calculation have increased, since the calculation takes into account income subject to contributions in 2017-2018. The marginal base during this period is higher. The maximum daily earnings is 2150.68 rubles. ((755,000 + 815,000) : 730 days)

Average earnings. Minimum average earnings for calculation has increased since January 1, 2019. From this date, the minimum wage will increase to 11,280 rubles. The minimum will be 370.85 rubles. (11280 × 24 months: 730 days).

note

If the employee has no earnings in the billing period or the average monthly earnings are less than the minimum wage, the minimum wage should be used in the calculation. Average daily earnings are not calculated and the coefficient of 30.4 is not applied.

From January 1, 2019, the amount of the monthly child care benefit, calculated based on the new minimum wage, will be 4,512 , 00rub.(11,280 x 40%).

New child benefits for the birth of a child in 2019 Working women subject to compulsory social insurance will receive several lump sum payments and a monthly child care allowance for up to 1.5 years of age upon the birth of a baby in 2019.

In addition, in 2019, families in which the first (second) child was born have the right to apply for a monthly payment introduced in January 2018. Payment will be given if a number of conditions are met. In particular, the parents and the child must be citizens of the Russian Federation, and the average per capita family income should not exceed 1.5 times the subsistence level of the working population in the region for the 2nd quarter of 2018.

The Ministry of Labor has developed new project resolutions that child benefits and compensation accruals will be established in an increased amount - 3,2%. The implementation of indexation growth is planned for February 2018.

On the contrary, during three years will remain unchanged, today it is 453,000 rub.

In the fall of 2017, the Ministry of Labor announced that in the new year, for the calculation of funds, all income and property of citizens will be taken into account. Thanks to this, it will be easier for regions to assess the need of Russians for financial assistance.

Such changes in legislation will help to conduct more thorough background checks, since many unemployed families work illegally or receive money in cash, but are classified as “low-income families.”

Particular attention is paid to the support program large families, since the appearance of a third and subsequent children very often shakes the family budget, and parents are not able to provide the child with comfortable living conditions and quality education.

Payment amounts

Interesting fact: From the beginning of the new year, the indexation law will come into force. The figure will gradually increase to the subsistence level in 2019. To date, the figure has already been increased by 21.7%, and the minimum salary is about 9,400 rubles. Child benefits are directly dependent on this amount.

Labor law provides for funding for female citizens due to pregnancy and childbirth. Cash payments are made both before and after childbirth.

In 2018, pregnant women can expect some changes:

• maximum size average salary when calculating maternity benefits, it should not be more than the fixed amount of cash contributions (see). In the case of going on sick leave and having children within two years, divided by 730 (the number of days in a year);
• Only the last two years worked are taken into account (2016 and 2017);
• Considering that the minimum wage will be increased in 2018, this means that the amount of minimum benefits will also increase.

The minimum benefit in 2018 will be as follows:

1. In case of successful gestation and easy delivery, the woman will receive 43,600 rub. and 140 days maternity leave .
2. If the pregnancy was in jeopardy or the birth was complicated, the vacation will last for 16 days, and the amount of maternity benefits will be RUB 47,600.
3. In the event of the birth of two or more children, a woman is entitled RUB 56,900 and 194 days of maternity leave.

The amount of benefits for the birth of a child in 2017 was practically no different from the current one.

Documents for processing child benefits in 2017-2018

Upon the birth of a child, a woman is entitled to a one-time benefit in the amount of RUB 16,300., and it must be completed within six months after giving birth.

You need to apply for registration to the HR department (if the woman is officially employed), in other situations - to the social service department. Full-time students apply for benefits for newborns at the dean's office of their educational institution.

It is important to know! If a woman does not have permanent place job, she needs to register with the employment service. Otherwise, the design Money will be impossible, since the person is not registered anywhere.

One-time benefits for the birth of a child were 16,300 rubles in 2017, to date – RUB 16,800. In the event of the birth of several children, funds are credited to the name of the mother or father in the amount 50,000 rub.. You can apply for the benefit at the territorial office of the USZN, having previously collected the following list of documents:

• an application from one of the parents with a request for “children’s” payments;
• identification document (photocopy);
• children's birth certificate;
• a document confirming that newborns live in the same territory as their biological parents;
• benefits are accrued no later than six months after the children are born.

Child care payments in 2018

Officially employed citizens receive child care payments based on the amount wages, namely - 40% from her.

The firstborn in the family is entitled to about 3,700 rubles, for each next – 6,300 rubles. Maximum amount – 24,500 rubles.

If the organization in which the mother worked ceased to exist before the expiration of maternity leave, the citizen has the right to apply to the social service for payments, but in in this case the maximum amount will be only RUB 12,200.

Interesting fact: Not only the biological mother, but also the child’s close relatives (father, grandmother) can apply for maternity leave and benefits for caring for a newborn, while the amount of accruals will remain unchanged.

Maternity leave is possible on legally extend up to three years. But there are some nuances here. The fact is that payments are accrued only for a year and a half; the next year and a half are not taken into account. This means that the woman will receive only compensation 50 rubles from the employer and not a penny more. Therefore, most women prefer to go to work as quickly as possible and not wait until the child is three years old.

Interesting fact: In the fall of 2017 representatives state power proposed to introduce a one-time allowance for children who did not get a place in kindergarten. The amount of compensation should have been about 3,000 rubles. To date, this idea is still being considered.

If the newborn has a disability

Additional payments are provided for children born with physical limitations or deviations, disabled people:

1. The amount of financial assistance is 11,900 rubles.
2. Monthly payments – 1,400 rubles.
3. Monthly payments to a non-working parent – 5,500 rubles.

Social payments:

1. State aid for the purchase of medicines – approx. 800 rub/month.
2. Vouchers to recreational organizations – 120,000 rubles.
3. Financing travel to in public places- near 100 rub/month.
4. Matkapital – 453,000 rubles.
5. Privileges: 12,000 rubles- parents, 6,000 rubles– to adoptive parents.

As a conclusion to the article, consider the sensational issue of financial assistance to young mothers (see P). In the spring of 2017, a rumor was circulated online that mothers under 35 years of age would receive government assistance in the amount of 250,000 rubles. This news I have not yet received official confirmation, but it is not difficult to guess that it is false, since the main motivation for adding to the family is maternal capital. As long as maternity capital exists, compensation in the amount 250,000 rubles They don't give anything.

Improving the demographic situation in the country – primary goal government of the Russian Federation. In this regard, at the birth of one, two or more children, new parents are entitled to certain benefits. These include benefits, the amounts of which can be set at the federal and regional levels and depend on several factors.

Indexation for 2018

In 2018, the amounts of child benefits were again indexed to the level of inflation that was observed in previous years. In this regard, there were new values, which are paid to parents.

They change every year, and 2018 is no exception. Since this year it has been installed new order , in accordance with which there is an annual increase in payments. It complies with Federal Law No. 444.

According to new accepted rules, the amount of child support payments must be reviewed every year. This takes into account the price increase last year.

The coefficient by which these amounts are indexed is determined by the forces of the state, this happens in January. Thus, in 2018, the Russian Statistical Committee established an indicator of 102,5% inflation. In accordance with these data, the new recounting coefficient for child benefits was 1,025 .

According to Federal Law No. 460, in May 2018, the minimum minimum wage was indexed in Russia.

Dimensions and legal framework

The size of payments is regulated by the appropriate legislative framework. Exist a few changes in values ​​in 2018.

Billing period

To carry out settlement actions, it is necessary to take into account earnings for the past two years and divide its amount on day 730, income will be received for the day. The maximum daily earnings are assumed to be 2017.81 rubles.

Minimum amount of average estimated income in Lately grew from May 1, 2018. Since this date, the minimum wage has increased up to RUB 11,163.

What else do you need to know

From May 2018, if an employee has no earnings within the billing period or does not exceed the minimum wage, then it is worth using the minimum size wages , equal to 11,163 rubles.

It is on the basis of these legislative principles that key calculations. As for the benefits themselves, we can highlight the following is a list of them, which takes place according to data for 2018.

1. Maternity benefit (maternity payments), which is the average income.
2. One-time allowance is paid in a lump sum and subject to timely registration in the maternity hospital. From May 1, 2018, its size is 628.47 rubles.
3. Monthly benefits. Some payments are made in favor of the parents of a child up to one and a half years old, and some longer, it all depends on the specific circumstances.

From the state and social protection authorities

If parents are officially employed, most payments can be received at your place of work. If it is not there, you should contact government bodies, in particular - in the Social Insurance Fund at the place of registration of the child (and, concurrently, the parents).

It is also worth remembering that working men and women can count on larger size and the number of payments than unemployed citizens who are parents.

The procedure in which benefits are paid is regulated by law and may vary depending on the region. But there is common law for all citizens of Russia, within its framework it is established strict order of payments.

The payment procedure is determined on the basis of regulations and other documents. Registration of benefits - simple and fast procedure, for this you need to provide specialized bodies several documents (birth certificate, income certificates, other information).

Timing and frequency

Depending on the timing and frequency of payments to parents for child support, they can be classified in the following way:

• one-time benefits(they are issued only once for each child);
• monthly payments(carried out once a month on a fixed date);
• quarterly payments(in practice they are found in special cases and apply to certain categories of citizens).

Benefits begin to be paid from the moment of pregnancy until the baby is one and a half to three years old, depending on the specific situation. To apply for benefits you need submit documents in a timely manner.

Maternity leave and calculation of maternity accruals

Within 2018, calculation measures for determining maternity benefits will be carried out on the basis certain changes.

1. Calculation is based on average earnings, which is calculated on the basis of actually accrued income for two annual periods (2016 and 2017, respectively). In this regard, the changes concern the maximum base for accrued insurance premiums (718 and 755 thousand rubles, respectively), as well as the duration of the billing period of 730 days.
2. The minimum wage is also taken into account. It is used in settlement transactions to determine the minimum amount of maternity benefits if the insurance period at the time the woman went on maternity leave does not exceed six months. For 2018 it is equal to 11,163 rubles.
3. From May 1, 2018, fixed amounts of benefits aimed at supporting children have been increased. In particular, we're talking about on the minimum monthly amount (for the first child - 4465.20 rubles, for the second - 6284.65 rubles).

Pregnancy and childbirth

In general, the payment amount is equal to 100% of average income for the last two years. But there is also certain fluctuations this value:

• maximum size– RUB 391,454.79 (if pregnancy involves several children), as well as RUB 314,778.08. (if the birth was complicated by certain circumstances);
• minimum amount is determined by the minimum wage, but if a woman went on maternity leave after May 1, 2018, then the total amount will be 51,380.38 rubles.

In addition, if a woman has managed to register, she is additionally entitled to 628.47 rubles.

Child care benefits

These payments have a broad classification and depend on certain circumstances.

Up to 1.5 years

Since the duration of payment of these amounts exceeds the period of a year, it is necessary to carry out annual indexation. It is worth understanding what to count on this manual Working citizens can if they take out parental leave at their place of work.

But, according to the law, it is permissible to interrupt the vacation period at any time or combine it with employment. Effective from May 1, 2018 following sizes benefits for children under one and a half years old:

• minimum for the first child – 4465.20 rubles;
• on the second, third, etc. – 6284.65 rub.;
• the maximum figure for the insurance base is RUB 24,536.57.

Up to 3 years

The procedure for assigning and determining the amounts of these benefits determined according to need and established at the regional level. To receive payments, you must contact the regional FSS department at your place of registration.

You can send your application to electronic form. The decision is taken by the competent authorities about 10 days, while some documents can be selectively checked for accuracy. The sizes depend on several factors.

Under 18 years old

This guide serves as continuation of past payments. To receive it, the total income in the family must be less than the subsistence level.

This benefit is assigned to one of the parents, it is regional, and also has several differences in size in different regions of the Russian Federation.

To obtain it, you need to collect the same package of documentation and take a certificate stating that the child is studying at school. Payments will be made up to and including the last month of study.

Payments for a disabled child

In addition to basic benefits, parents of a disabled child can count on a social pension of RUB 12,577, EDV, a set of additional social services in kind and for monthly unemployment payments (for people of working age).

Maternal capital

The amount of maternity capital allocated to the second child will remain unchanged and amount to 453,026 rubles. However, the last increase in the size of the certificate was observed in 2015.

Additional information on benefits is presented in this video.

From February 1, the amounts of “children’s” benefits were indexed taking into account a coefficient of 1.054. What are the new amounts of child benefits for 2017 from February? Do employers need to recalculate child benefits granted to employees? Which benefits were not affected by indexation? This article provides a table with the new amounts of “children’s” benefits and provides examples of calculating benefits in ambiguous situations that an accountant may encounter in 2017.

What “children’s” benefits do employers pay in 2017?

“Children’s” benefits usually include payments related to the birth of children. The list of such payments is contained in Federal Law No. 81-FZ of May 19, 1995 “On State Benefits for Citizens with Children” (hereinafter referred to as Law No. 81-FZ). Most often, employers have to deal with the calculation and payment of the following types of “children’s” benefits:

• benefits for registration in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly allowance for child care up to 1.5 years;
• maternity benefit.

The listed types of benefits are paid by the employer to its employees. Moreover, on the paid social benefits can be reduced insurance premiums to the Social Insurance Fund or receive the necessary compensation from the fund. Cm. " ".

It is worth noting that in some regions there is a pilot project in which benefits are paid not by employers, but directly from the Social Insurance Fund. Territorial authorities The Social Insurance Fund in the “pilot” regions themselves calculates and pays “children’s” benefits. Keep in mind that from July 1, 2017, 13 new entities will join the “pilot” project, namely:

• Altai region;
• Amur region;
• Vologda Region;
• Jewish Autonomous Region;
• Magadan Region;
• Republic of Adygea;
• Altai Republic;
• The Republic of Buryatia;
• Republic of Kalmykia;
• Omsk region;
• Oryol Region;
• Primorsky Krai;
• Tomsk region.

Indexation of child benefits in 2017

There has been no indexation of child benefits since January 1, 2017. Therefore, in January 2017, employers should have paid child benefits to employees in the same amounts as in 2016.

However, from February 1, 2017, “children’s” benefits must be indexed to the coefficient of actual consumer price growth for 2016. This is provided for in Article 4.2 of Federal Law No. 68-FZ dated 04/06/2015. The Government of the Russian Federation approved this indexation coefficient in the amount of 1.054. This coefficient is recorded in the following documents:

• Government Decree Russian Federation dated January 19, 2017 No. 36 “On approval of the indexation coefficient from February 1, 2017 of the amount of a fixed payment to the insurance pension”;
• Decree of the Government of the Russian Federation dated January 19, 2017 No. 35 “On approval of the consumer price growth index for 2016 to establish the cost of one pension coefficient from February 1, 2017”;
• Decree of the Government of the Russian Federation dated January 26, 2017 No. 88 “On approval of the amount of indexation of payments, benefits and compensation in 2017.”

Taking into account the new coefficient, from February 1, 2017, “children’s” benefits should be paid in the amounts shown in the table below.

In districts and localities where regional wage coefficients have been established, “children’s” benefits (both in January 2017 and from February 1, 2017) will be higher, since they need to be additionally increased by the amount of the increasing coefficient (Article 5 of Law No. 81-FZ).

Features of indexation of child care benefits

The minimum basic amount of child care benefits is established by Part 1 of Article 15 of the Law of May 19, 1995 No. 81-FZ and is:

• when caring for the first child - 1500 rubles. per month;
• when caring for the second and subsequent children - 3000 rubles. per month.

These amounts are indexed each year by the appropriate coefficient. Taking into account all indexation coefficients, as of February 1, 2016, the minimum amounts of child care benefits were:

• 2908.62 rub. – caring for the first child;
• 5817, 24 rub. – caring for the second and subsequent children.

However, from July 1, 2016, the minimum wage increased to 7,500 rubles. And it turned out that if you calculate the allowance for caring for one child from the minimum wage, then the amount of the benefit would be more than 2902.62 rubles. Namely - 3000 rubles. (RUB 7,500 x 40%). In this regard, from July 1, 2016, it was impossible to pay less than 3,000 rubles per child. However from February 1, 2017, it is necessary to index not 3000 rubles, but 2902.62 rubles. Therefore, in the table, the child care allowance from February 1, 2017 is presented as 3065.69. If we indexed 3,000 rubles, then the benefit amount would be 3,162 (3,000 rubles x 1,054). But this amount would be wrong!

It is possible that some accountants may have difficulty calculating benefits transition period(end of 2016 – beginning of 2017). Therefore, we will give several examples of calculations of “children’s” benefits that may arise. At the same time, we will touch upon not only benefits that have been indexed since February 1, 2017, but all “children’s” benefits assigned in 2017.

Benefit for registration in early pregnancy

This benefit is supposed to be paid once. Women who:

• registered with medical institutions up to 12 weeks of pregnancy;
• have the right to maternity benefits (Article 9 of Law No. 81-FZ).

This benefit will be paid in a new amount from February 1, 2017 – 613.14 rubles. However, a controversial situation is possible. Let's give an example.

Allowance for registration in 2017

The employee goes on maternity leave from February 2, 2017. On January 26, 2017, the woman submitted to the accounting department a certificate from antenatal clinic that in 2016 she was registered in the early stages of pregnancy (up to 12 weeks). How much benefits should I pay for early registration?

The benefit for registration in the early stages of pregnancy should be paid in addition to the maternity benefit (Article 9 of Law No. 81-FZ). Therefore, the benefit for registration in the early stages of pregnancy must be transferred in the amount that is established on the start date of maternity leave. In our case, the woman went on maternity leave on February 2, 2017. Therefore, the registration allowance should be paid in the amount of 613.14 rubles (including indexation by a factor of 1.054). If the start of maternity leave was in January 2017, then the benefit would be in a smaller amount - 581.73 rubles.

One-time benefit for the birth of a child

One of the parents has the right to a lump sum benefit upon the birth of a child. If two or more children were born, then the benefit is paid for each of them (Article 11 of Law No. 81-FZ). The employer must pay the benefit within six months after the birth of the child if the employee has submitted the documents necessary to assign the benefit (Article 17.2 of Law No. 81-FZ). Due to the indexation of benefits from February 1, 2017, an ambiguous situation may arise when assigning.

Situation

The child was born in 2016, and the woman came to the accounting department in February 2017 to receive a one-time benefit for the birth of a child. How much benefits should I pay?

The amount of a lump sum benefit for the birth of a child should be calculated on the date of birth, and not on the date of application for benefits (FSS letter dated January 17, 2006 No. 02-18/07-337). In our case, the child was born in 2016, so the benefit amount will be 15,512.65 rubles. R. (excluding indexation by a factor of 1.054). Pay a one-time benefit for the birth of a child in the indexed amount (16,350.33 rubles) if the child is born from February 1, 2016.

Monthly allowance for child care up to 1.5 years

We described the minimum monthly child care benefit as of February 2017 above. New sizes:

• RUB 3,065.69 – when caring for the first child;
• 6131, 37 rub. - when caring for a second child.

This benefit is not limited to a maximum amount. However, the amount of average daily earnings on the basis of which child care benefits are calculated is limited.

It has been established that the amount of average daily earnings for calculating benefits cannot be greater than the sum of the maximum values ​​of the base for calculating insurance premiums for the two years preceding the year of parental leave, divided by 730 (Part 3.3 of Article 14 of Law No. 255-FZ ). Therefore, to calculate the maximum amount of average daily earnings, the following formula is used:

Maximum average daily earnings = sum of the maximum values ​​of the base for calculating Social Insurance contributions for the two previous years / 730

Therefore, if a woman’s vacation begins in 2017, then in the calculations we should take the values ​​of the maximum values ​​of the base for calculating contributions to the Social Insurance Fund for 2015 and 2016.

In 2015, the maximum value of the base was 670,000 rubles. (Resolution of the Government of the Russian Federation dated December 4, 2014 No. 1316), and in 2016 – 718,000 rubles. (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Taking into account the indicated values ​​​​for the marginal base, in 2017 the maximum value of the average daily earnings for calculating the monthly care allowance is 1901.37 rubles. (670,000 rub. + 718,000 rub.) / 730.

Now let’s calculate the maximum average earnings for a whole month. For these purposes, we multiply the average daily earnings by the average monthly number of calendar days - 30.4 (Part 5.1 of Article 14 of Law No. 255-FZ). In 2017, the maximum average monthly earnings for calculating benefits will be 57,801.64 rubles. (RUR 1,901.37 × 30.4).

The amount of the monthly childcare benefit for a child up to 1.5 years old is generally equal to 40% of the average monthly earnings (Part 1, Article 15 of Law No. 81-FZ). Therefore, in 2017, the maximum amount of monthly benefit per child will be 23,120.66 rubles. (RUB 57,801.64 × 40%). Moreover, this size is valid both in January and February 2017. The February indexation of benefits by a factor of 1.054 did not affect him in any way.

Let us give an example of calculating child care benefits if they were assigned in February 2017.

Calculation of child care benefits in 2017

From February 7, 2017, the woman goes on maternity leave. The accountant takes into account the following indicators to assign benefits:

• calculation period for calculation – 2015 and 2016;
• in 2016, the woman was on sick leave for 9 calendar days and on maternity leave for 116 days;
• a woman’s salary for 2015 is 335,000 rubles, for 2016 – 310,000 rubles;
• number of days in the billing period - 606 days. (365 + 366 – 9 – 116).
• average daily earnings - 1064.356435 rubles. ((RUR 335,000 + RUR 310,000) / 606 days).

Under these conditions, the monthly child care benefit in February 2017 will be 12,942.58 rubles. (RUB 1064.356435 × 40% × 30.4 days). The indexation of benefits from February 1, 2017 by a coefficient of 1.054 apparently did not affect this calculation.

When to recalculate the amount of childcare benefits for children up to 1.5 years old?

In general, the benefit for caring for a child up to 1.5 years old is calculated once - at the start of parental leave. Therefore, if the benefit was assigned in 2016, then there is no need to recalculate the benefit for those months of vacation that fall on the period from February 1, 2017. Accordingly, in 2017 you need to pay the monthly benefit amount that was calculated in 2016. However, from general rule there are exceptions. Let's list them.

If the minimum benefit was assigned

The accountant should review the amount of child care benefits for up to 1.5 years if the employee received the minimum amount. This is due to the fact that from February 1, 2017, the amount of the minimum benefit increased, and the employee cannot be paid a benefit less than the minimum. Let's explain with an example.

In 2016, a woman was assigned a minimum allowance for caring for her first child in the amount of 3,000 rubles per month. The woman received this amount, in particular, in January 2017. However, from February 1, 2017, the minimum benefit amount was indexed by a factor of 1.054 and amounted to 3,162 rubles (3,000 rubles x 1,054). This means that from February 1, 2017, the employee is entitled to a benefit in the amount of no less than 3,162 rubles per month. The allowance needs to be increased.

If the size is less than the minimum

Another situation is also possible. It may turn out that in 2016, a childcare benefit for children up to 1.5 years old was assigned in the amount of 40% of average earnings. At that time, the monthly payment was more than the minimum benefit amount. If the amount of the benefit paid is less than the minimum amount of the benefit, indexed from February 1, 2017, then from this month the benefit should be paid in the new amount.

When to pay the minimum

Child care benefits were assigned to a woman in December 2016 based on her average earnings of 3,007 rubles. At the time of appointment, the amount of the benefit was greater than the minimum (3007 rubles more than 3000 rubles). However, from February 1, 2017, the “minimum wage” for this type of benefit increased to 3,065.69 rubles. Therefore, from February 1, 2017, the woman’s benefit must be revised upward. Keep in mind: in order to recalculate the amount of benefits due to indexation from February 1, 2017, no statements from the employee are required.

New appointment

Let's consider another possible case when it will be necessary to revise the amount of the benefit assigned in 2016. Let’s assume that an employee interrupted his child care leave for up to 1.5 years, and in 2017 decided to take such leave again. In this case, the amount of benefits for newly issued leave will need to be revised. This is due to the fact that the monthly child care allowance is calculated based on average earnings for the two calendar years preceding the year of the start of child care leave (Part 1, Article 14 of Law No. 255-FZ). Therefore if new vacation is issued for the next year, then it is necessary to take into account the new billing period. In the situation described above, the calculation period for determining benefits for newly issued leave will include 2016 and 2017. In this regard, the amount of benefits may differ from what was paid previously.

Maternity benefit from February 1

Maternity benefits paid by employers are not indexed annually. That is, from February 1, 2017, maternity benefits have not increased. However, please note that the maximum benefit amount has increased since 1 January 2017, as the new maximum average daily earnings must be taken into account when calculating benefits from the beginning of 2017. Let me explain.

Maternity benefits are paid in a lump sum and in total for the entire period of maternity leave, which is (Part 1, Article 10 of Law No. 255-FZ):

• 140 days (in general);
• 194 days (with multiple pregnancies);
• 156 days (for complicated births).

Maximum maternity benefit

To calculate the maximum amount of maternity benefit from January 2017, you need to take into account the maximum average daily earnings. It is calculated using the same formula as when calculating child care benefits for children up to 1.5 years old (Part 3.3 of Article 14 of Law No. 255-FZ). That is, in 2017 it will also be 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. Therefore, from 2017, the maximum amounts of maternity benefits reimbursed from the Social Insurance Fund are:

• RUB 266,191.8 (RUR 1,901.37 × 140 days) – in the general case;
• RUR 368,865.78 (RUR 1,901.37 × 194 days) – for multiple pregnancies;
• RUB 296,613.72 (RUR 1,901.37 × 156 days) – for complicated childbirth.

From February 1, 2017, the maximum amounts of maternity benefits have not changed. The indexation coefficient did not affect these values.

Minimum maternity benefit

When calculating maternity benefits, the average daily earnings cannot be less than the value determined by the following formula (Part 1.1, Article 14 of Law No. 255-FZ):

Minimum average daily earnings = minimum wage at the beginning of vacation x 24 / 730

From January 1, 2017, the federal minimum wage is 7,500 rubles. Cm. " ". Therefore, if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily earnings for calculating maternity benefits should be taken equal to 246.58 rubles. (RUB 7,500 × 24 / 730). This value is used for further calculation if it turns out to be greater than the actual average daily earnings of the employee. The minimum amounts of maternity benefits in January 2017 are as follows:

• RUB 34,521.20 (246.58 rubles × 140 days) – in the general case;
• 47,835.62 rubles (246.58 rubles x 194 days) – for multiple pregnancy;
• RUB 38,465.75 (RUR 246.58 x 156 days) – for complicated childbirth.

Indicators minimum sizes maternity benefits have also not changed since February 1, 2017. They have remained the same sizes.

From July 1, 2017, the federal minimum wage will increase and amount to 7,800 rubles ( the federal law dated December 19, 2016 No. 460-FZ) Therefore, for insured events after June 30, 2017, compare earnings for benefits with the new “minimum wage”. Minimum earnings for the billing period – 187,200 rubles. (RUB 7,800 × 24 months). And the minimum daily wage is 256.44 rubles. (RUB 187,200 / 730). If actual earnings are below the minimum, then assign a benefit from the minimum wage.

Benefit amounts from February 1: table

The table shows the amounts of benefits from January 1, 2017 and February 1, 2017. Using this table, it will be more convenient for an accountant to understand what exactly has changed in connection with the February indexation.

Due to the indexation of benefits by a factor of 1.054 for January 2017, employees do not need to pay anything extra. If you need to recalculate and pay extra, then only from February 1, 2017.

Financial assistance to families with children – one of priority areas internal social policy states. Every year, and 2018 is no exception, the country’s government implements events whose main goal is material support for motherhood and childhood. Fixed payment rates are indexed upward.

Types of child benefits

Types of children's financial assistance to citizens of the Russian Federation living on its territory, recommended for payments this year:

Indexation for 2018

Within the framework of the legislation of the Russian Federation, it is customary to assign an indexation amount in relation to payments of child benefits in a fixed equivalent of the calculation index 1,025 . In other words, the average amount of accruals has increased by more than 2.5%.

This coefficient is taken as a basis since it best corresponds to the level real growth prices in 2016.

The value is regulated by law by government decree explaining general order and the specifics of the calculation of compensation, charges and benefits payable starting from February of the current financial period.

How sizes change

Despite the difficult economic situation, all one-time and regular categories of child benefit payments were indexed taking into account the average inflation rate for the 2016 financial year, therefore, legal obligations of the government of the Russian Federation are fulfilled in deadlines and in full.

Pregnancy and childbirth

Most women do not have accurate information about the amount of maternity benefits due to them by law. The amount of accruals is not a fixed amount prescribed by regulatory documents, but is entirely determined wages future mother.

The total amount of funds earned over the last 24 months is taken into account. Compared to last year, the maximum amount of the basic part of insurance premiums increased by 18,000 rubles.

For the entire period, starting from the date of birth of the baby over the next 18 months, the woman has the right to receive monetary compensation in the amount of 40% from your average salary for the last two years.

In situations where the mother is not employed or her salary is small, according to the law she is entitled fixed accrual level. The same applies to women entrepreneurs.

Thus, an unemployed mother in 2018 will receive 4,465.20 rubles for her first child and 6,284.65 for the next. In addition, in a number of constituent entities of the federation, bonuses are provided in this amount in the form additional coefficients. These funds come from local regional budgets.

Adoptive parents and guardians

Children left without parents and with guardians can also count on an increase in the amount of child benefits.

Now adoptive parent will receive every month minimum 11,163 rubles per child. For each subsequent this amount increases by 30%.

In addition, child care time is fixed and equal to the total work experience, and educators receive additional preferential rates for utility bills, treatment and preventive health care.

Low-income family

This expense item is in the area special attention of the state. This category includes persons whose income is below the subsistence level.

If the mother officially worked before the birth of the baby, her benefit is equal to the standard one for this category. After the child reaches 1.5 years of age, the amount is added to regional compensation payments.

In a number of regions there is also a material bonus from the employer, although its amount is, of course, insignificant.

Despite the cost of this article, the government has legislatively assigned responsibility to regional budgets for the amount and timeliness of accrual of benefits to low-income families with children.