Determine the amount of income that was accrued insurance contributions to the Social Insurance Fund of Russia (FSS) in the last 12 months before the leave for pregnancy and subsequent childbirth. This is necessary because the scheme is financed from the budget of social insurance Fund, not the employer.
The amount received divide by the number of calendar days in the calculation period. You will get the figure of average daily earnings. In the General case, the benefit is 100% of the amount of average earnings. But there is one "but": every year the budget law sets the maximum amount of benefits for pregnancy and childbirth, and the size of payments can not exceed it. If a woman works for several employers, the constraint rule is applied separately for each place of work. If the resulting sum does not exceed the maximum size, then the allowance for pregnancy is paid in accordance with the calculated average income.
To calculate the total benefit amount, multiply the daily benefit by the number of vacation (sick leave) days at pregnancy and childbirth, in accordance with hospital sheet.
Assign the allowance for pregnancy and subsequent childbirth after treatment women for his receipt, but not later than in ten days. To pay benefits should the next working day after the appointment. If sick leave is extended in special circumstances, after the granting of a new sheet, calculate and pay the additional amount. The calculation algorithm is not changed.
Not charge the amount of the benefit tax for individuals, pension insurance contributions, contributions for social insurance against accidents at work and occupational diseases.
If a woman has been with the company less than six months, you have the right to give her an allowance, which will not be higher than the minimum wage in one month (part 3 of article 11 No. 255-F3).