How is the hospital maternity payment calculated?

Finance

This topic affects most future mothers and their families. Especially when it is necessary to dispel creeping doubts about the correctness of the charges made by the accounting department of an organization.

Correct calculation of hospital maternity andchildbirth is directly related to the appropriate registration of the temporary disability sheet. In this case, the woman needs to know that the sick list is issued by the attending physician - the gynecologist of the women's consultation, where she is on dispensary records. The law also set the time for issuing the sheet: 30 weeks for pregnancy with one fetus (for 140 days of the calendar (70 + 70)) and 28 weeks for pregnancy with several fruits (194 days (84 + 110)).

At present, both old and new rules operate in the territory of Russia, according to which the hospital maternity allowance is calculated. Let's consider features of each of them.

The main difference between the rules of 2010 and 2011. is the procedure for calculating the average earnings. So, the calculation algorithm according to the old rules is as follows:

- First, you need to set a billing period. Typically, this is 12 months before leaving for the decree, i.e. 365 days. In this case, only one employer is mentioned.

- Secondly, all possible holidays, sick leave, etc. are excluded from the full accounting period (12 months). periods that are not subject to insurance premiums.

- Thirdly, it is necessary to determine the average annualearnings of the settlement period from which the insurance premiums were paid. At the same time, remember that the total amount should be excluded vacation. The income received at other places of work is also not taken into account.

- Fourthly, we calculate the average dailyearnings. To this end, the amount of income for the settlement period (calendar, without sick leave, vacation, etc.) is divided by the number of days of the same period. Thus, we get the level of average daily income. It is important to remember that this value, taken further in the calculation of a hospital maternity leave, should not be more than 1 thousand 139 rubles. 99 kop. 415 thousand / 365, where 415 thousand - this is the established limit of the average income for 2010.

How to calculate maternity benefit under the new scheme?

- First, unlike the old algorithm forThe accounting period is adopted 2 calendar years before the date of the decree. Thus, if a woman goes on leave in the current year, then as a settlement period, 2010-2011 will be taken for her. (and possibly in part also in 2012).

- Secondly, probably the main advantage of the new rules, the number of settlement days is always 730, because. nothing is excluded.

- Thirdly, it is necessary to determine all income for the billing period, which is subject to insurance premiums. At the same time, according to the Law, the limit for 2010 is 415 thousand, and in 2011 463 thousand.

- Fourth, we calculate the average daily income, dividing the total revenue for the billing period by 730.

Further, the calculation of hospital maternity and childbirthoccurs according to the same scheme, for both old and new rules. The average daily income is multiplied by the number of days indicated by the doctor in the hospital sheet. As mentioned above, it is possible that this will be 140 or 194 calendar days, depending on how the pregnancy is taking place.

Payment of the sick leave sheet for pregnancy and childbirth,as a rule, is made on the day of the nearest salary in full. The allowance must be appointed no later than 10 days from the date of the woman's application, provided all the necessary documents have been submitted. At the same time, the amount is not subject to taxation, and also pension contributions and compulsory social insurance contributions are not accrued to it. It is also important to know that in a situation where a woman has an insurance work experience of less than 0.5 years, the amount of the benefit will not exceed the minimum wage for the whole month, taking into account the different coefficients for different regions of the country.