You will need
  • calculator;
  • - the statement;
  • order;
  • notification to the accounting Department.
To calculate the allowance for child care up to six years, will receive from the employee a statement. Application for parental leave from six weeks to 3 years must be written separately or immediately after the holiday to one and a half years.
Let's order the unified form T-6. Familiarize them with the employee who submitted the application a receipt. Give to the accounting Department notice to produce accrual of benefits to care for a child up to 3 years.
The accountant should calculate the average daily earnings for 24 months. Based on this amount, to do further calculations. The total amount for the calculation of benefits will include all earnings amount from which you withhold personal income tax of 13%. One-time payments, material assistance, social benefits in the total number of calculation do not include.
The resulting value will be divided by 730 (the number of calendar days in the calculation period), multiply by 30.4 (the average number of calendar days in the month), then multiply the figure by 40%. This will be the monthly amount of the care allowance for a child up to six years.
If the employee worked at your company less than 24 months and never worked anywhere else, that is not possible to submit a certificate of salary for the accounting period, produce charges based on amounts actually earned divided by the actual number of working days. The resulting figure multiply it by 30.4 and 40%.
If the calculation shows that allowance for the first child less 2194,33, then pay that amount. The benefit for the second and subsequent child should not be less than 4388,67 rubles. Maximum monthly allowance for child care up to one year six months old is than 13833,33 ruble.
If the experience the employee has less than 6 months, make the calculation based on the minimum wage, which today is equal to 4611 rubles.
Pay the allowance monthly in day of salary payment.