To the employee of the organization LLC "Garment Factory" Zotova E.S. from 01/15/2016 to 11/15/2018, leave is granted to care for the first child until he reaches the age of 3 years. Also, the allowance for caring for a child under 1.5 years old from 01/15/2016 to 05/15/2017 (the child was born on 11/15/2015) and the child care allowance for up to 3 years from 01/15/2016 to 11/15/2018 are accrued. To calculate the average earnings of childcare benefits for a child under 1.5 years old Zotova E.S. wrote an application to replace 2015 with 2013 (due to the fact that in 2015 she was on maternity leave).

Zotova E.S. has been working at Sewing Factory LLC since February 3, 2015. The employee provided a certificate from another employer about the amount of earnings for 2013, which amounted to 570,000 rubles, and for 2014 - 630,000 rubles, indicating the number of calendar days attributable to periods of temporary disability - 5 in 2014 and 10 in 2013

It is necessary to calculate the allowance for caring for a child up to 1.5 years old in the program 1C: Accounting 8 edition 3.0.

The following steps are taken:

1. Set up the type of calculation.
2. Calculation of benefits for caring for a child up to 1.5 years.
3. Calculation of benefits for the care of a child up to 1.5 years.
4. Reflection in the regulated reporting of information about the accrued benefits.

Set up the type of calculation

To calculate the childcare allowance for a child under 1.5 years of age, a custom calculation type must be described in the plan of calculation types for Accruals.

• Section Salary and personnel - Directories and settings - Accruals.
• Click on the Create button.
• In the Name field, fill in the name of the type of calculation, in our example - Allowance for caring for a child up to 1.5 years old (Fig. 1).
• In the Code field, enter the calculation code (it must be unique).
• In the personal income tax section, set the switch to the position not assessed. Since, according to the legislation, the allowance for caring for a child under 1.5 years is not subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation). Set the Income in kind checkbox if the accrual is not paid to employees. In our example, you do not need to check the box.
• In the Insurance premiums section, select the method of accounting for employee income when calculating insurance premiums. In our example, indicate the State compulsory social insurance benefits paid by the Social Insurance Fund. According to the legislation, insurance premiums are not charged for this benefit (clause 1 of part 1 of article 9 of the Federal Law of July 24, 2009 No. 212-FZ, subparagraph 1 of paragraph 1 of article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ) ...
• In the Income tax section, the type of expense under Art. 255 of the Tax Code of the Russian Federation, set the switch to the position is not included in labor costs, because the cost of paying the childcare allowance for a child under 1.5 years old is not included in labor costs.
• In the Reflection in accounting section, specify the method for reflecting the accrual in accounting for the formation of accrual transactions. Select the value from the directory Methods of accounting for salaries (section Salary and personnel - Reference books and settings - Methods of accounting for salaries). In this reference, only the debit account (account for accounting for wages and salaries) is set. If there is no corresponding way of reflection in the reference book, then it must be added. This field should be filled in only if the accrual is reflected in the accounting in the same way for all employees of the organization. If this field is not filled in, then when calculating this type of calculation, the method of reflection is used, which is indicated for the employee in the information register Accounting for employees' salaries, or (if not specified) the method of reflection that is indicated for the organization as a whole in the information register Accounting for salaries of organizations. In our example, select the reflection method Dt 69.01 Kt 70.
• The checkbox Included in the base charges for calculating the "Regional coefficient" and "Northern markup" charges must be unchecked, since the average earnings when calculating benefits are initially calculated taking into account the regional coefficient and the northern allowance.
• To save, click on the Save button or the Save and close button.

Picture 1.

Calculation of the allowance for caring for a child up to 1.5 years old

In our example, Zotova E.S. an allowance of up to 1.5 years is assigned from 01/15/2016 to 05/15/2017. According to the condition of our example, Zotova E.S. to calculate the average earnings, she chose earnings in 2014 and 2013 (in accordance with clause 1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ). The allowance for caring for a child up to 1.5 years old is calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of the onset of parental leave. The average earnings, on the basis of which the benefit is calculated, is taken into account for each calendar year in an amount that does not exceed the maximum value of the base for calculating insurance contributions to the FSS of the Russian Federation for the corresponding calendar year (for 2014 - 624,000 rubles and for 2013 - 568 000 rubles). In our example, the average earnings of an employee for 2014 is 630,000 rubles, which exceeds the maximum base for 2014, and the average earnings for 2013 is 570,000 rubles, which also exceeds the maximum base for 2013. to calculate the allowance for the care of a child under 1.5 years of age, earnings will be taken into account, taking into account the maximum values ​​for which contributions are to be paid.

Average earnings is: 624,000 rubles. (earnings for 2014) + 568,000 rubles. (earnings for 2013) = 1,192,000 rubles.

The number of calendar days in the billing period was 715, of which:

• in 2013 - 355 calendar days (365 days - 10 days);
• in 2014 - 360 calendar days (365 days - 5 days).

Average daily earnings is: 1,192,000 rubles. / 715 days = RUB 1,667.13, which is less maximum average daily earnings for maternity benefits in 2016 - (670,000 rubles + 624,000 rubles) / 730 = 1,772.60 rubles.

On the day of the insured event, the minimum wage is 6,204 rubles. (Federal Law dated 14.12.2015 No. 376-FZ).

Minimum average daily earnings calculated from the minimum wage, amounted to (6,204 rubles * 24) / 730 days = 203.97 rubles, which is less than the actual average daily earnings of an employee. Therefore, to calculate the allowance, the employee's average daily earnings are taken.

Average daily earnings when calculating benefits up to 1.5 years is 1,667.13 rubles.

Average monthly earnings is: 1 667.13 rubles. * 30.4 = 50 680.75 rubles.

Benefit amount for caring for a child under 1.5 years old is: 50 680.75 rubles. * 40% = 20,272.30 rubles, which does not exceed the maximum allowance for caring for a child under 1.5 years of age in 2016 21,554.82 rubles. Also, the amount of the allowance is higher than the statutory minimum allowance for the care of the first child. Since February 1, 2016, the minimum monthly allowance for the care of the first child is 2,908.62 rubles. (for the care of the second child and subsequent children 5,817.24 rubles).

Calculation of childcare allowance for a child under 1.5 years old

The childcare allowance for a child under 1.5 years old must be charged to the employee on a monthly basis for a certain period of time. Calculation type Childcare allowance for a child up to 1.5 years and the amount of the allowance (for a full month) can be assigned to an employee in a planned manner by a personnel accounting document Personnel transfer (section Salary and personnel - Personnel records - Personnel transfers) (Fig. 2).

Figure 2.

The calculation of the allowance for the care of a child under 1.5 years old is carried out using the Payroll document (section Salary and personnel - Salary - All accruals).

If the accrual is assigned in a planned manner (as in our example), then when filling out the Payroll document by clicking the Fill button, a line will be automatically entered into it by the type of calculation for calculating benefits up to 1.5 years. At the same time, the planned amount of the benefit will be proposed for accrual, which, if necessary, is adjusted manually (Fig. 3).

Since in January 2016 the childcare allowance for a child under 1.5 years old is paid for an incomplete calendar month (from 01/15/2016 to 01/31/2016), the amount of accrual must be calculated manually and the result of accrual must be adjusted in the Payroll document. The amount of benefits up to 1.5 years in January is: 20,272.30 rubles. / 31 days * 17 days = 11 117.07 rubles.

If the accrual is not assigned to the employee in a planned manner, then the line by calculation type Childcare allowance for up to 1.5 years and the amount of the allowance are entered in the Manual Payroll document.

Figure 3.

Reflection in the regulated reporting of information on accrued benefits

To reflect in the regulated reporting on insurance premiums information on the accrued allowance for caring for a child under 1.5 years old, it is necessary to register the Contributions Recording Operation document. This document is used for accounting for social security benefits and for adjusting the accounting for insurance premiums.

• Section Salary and personnel - Insurance premiums - Contribution accounting operations.
• Click on the Create button.
• The Organization field is filled in by default. If more than one organization is registered in the infobase, then it is necessary to select the organization in which the employee is registered (Fig. 4).
• In the Date field, specify the date the document was posted.
• In the Employee field, select the employee who received benefits up to 1.5 years.
• In the Month of Calc. period, indicate the month in which the allowance for the care of a child under 1.5 years old was calculated.
• On the Childcare Benefits tab, enter a new line by clicking the Add button:
• in the Leave Start column, indicate the start date of parental leave for a child under 1.5 years old. In our example - 01/15/2016.
• in the Type of Employment column, select the employee's type of employment: Main job, External part-time job or Internal part-time job. In our example, indicate the Primary place of work;
• in the column For the first child (Total / Due to FB), indicate the amount of the benefit paid by the FSS of the Russian Federation and at the expense of the federal budget for caring for the first child (if the benefit is paid in excess of the established norms). In our example, the amount of the benefit is 11,117.07. for the employee, this is the first child;
• in the column On the second and last. children (Total / At the expense of FB) indicate the amount of the benefit paid at the expense of the FSS of the Russian Federation and at the expense of the federal budget for caring for the second (subsequent) child (if the benefit is paid in excess of the established norms). In our example, this field is not filled;
• column Base financier. due to the FB in our example, it is not necessary to fill in. The column indicates the legal basis for the additional payment if the allowance is paid in excess of the established norms. These payments are financed from the federal budget in the form of transfers from the FSS of the Russian Federation.
• Then click the Post and close button.

Figure 4.

Starting from February 2016, the childcare allowance for a child under 1.5 years old will be accrued in full - 20,272.30 rubles.

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To the employee of the organization LLC "Garment Factory" Zotova E.S. from 01/15/2016 to 11/15/2018, leave is granted to care for the first child until he reaches the age of 3 years. Also, the allowance for caring for a child under 1.5 years old from 01/15/2016 to 05/15/2017 (the child was born on 11/15/2015) and the child care allowance for up to 3 years from 01/15/2016 to 11/15/2018 are accrued. To calculate the average earnings of childcare benefits for a child under 1.5 years old Zotova E.S. wrote an application to replace 2015 with 2013 (due to the fact that in 2015 she was on maternity leave).

Zotova E.S. has been working at Sewing Factory LLC since February 3, 2015. The employee provided a certificate from another employer about the amount of earnings for 2013, which amounted to 570,000 rubles, and for 2014 - 630,000 rubles, indicating the number of calendar days attributable to periods of temporary disability - 5 in 2014 and 10 in 2013

It is necessary to calculate the allowance for caring for a child up to 1.5 years old in the program 1C: Accounting 8 edition 3.0.

The following steps are taken:

1. Set up the type of calculation.
2. Calculation of benefits for caring for a child up to 1.5 years.
3. Calculation of benefits for the care of a child up to 1.5 years.
4. Reflection in the regulated reporting of information about the accrued benefits.

Set up the type of calculation

To calculate the childcare allowance for a child under 1.5 years of age, a custom calculation type must be described in the plan of calculation types for Accruals.

• Section Salary and personnel - Directories and settings - Accruals.
• Click on the Create button.
• In the Name field, fill in the name of the type of calculation, in our example - Allowance for caring for a child up to 1.5 years old (Fig. 1).
• In the Code field, enter the calculation code (it must be unique).
• In the personal income tax section, set the switch to the position not assessed. Since, according to the legislation, the allowance for caring for a child under 1.5 years is not subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation). Set the Income in kind checkbox if the accrual is not paid to employees. In our example, you do not need to check the box.
• In the Insurance premiums section, select the method of accounting for employee income when calculating insurance premiums. In our example, indicate the State compulsory social insurance benefits paid by the Social Insurance Fund. According to the legislation, insurance premiums are not charged for this benefit (clause 1 of part 1 of article 9 of the Federal Law of July 24, 2009 No. 212-FZ, subparagraph 1 of paragraph 1 of article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ) ...
• In the Income tax section, the type of expense under Art. 255 of the Tax Code of the Russian Federation, set the switch to the position is not included in labor costs, because the cost of paying the childcare allowance for a child under 1.5 years old is not included in labor costs.
• In the Reflection in accounting section, specify the method for reflecting the accrual in accounting for the formation of accrual transactions. Select the value from the directory Methods of accounting for salaries (section Salary and personnel - Reference books and settings - Methods of accounting for salaries). In this reference, only the debit account (account for accounting for wages and salaries) is set. If there is no corresponding way of reflection in the reference book, then it must be added. This field should be filled in only if the accrual is reflected in the accounting in the same way for all employees of the organization. If this field is not filled in, then when calculating this type of calculation, the method of reflection is used, which is indicated for the employee in the information register Accounting for employees' salaries, or (if not specified) the method of reflection that is indicated for the organization as a whole in the information register Accounting for salaries of organizations. In our example, select the reflection method Dt 69.01 Kt 70.
• The checkbox Included in the base charges for calculating the "Regional coefficient" and "Northern markup" charges must be unchecked, since the average earnings when calculating benefits are initially calculated taking into account the regional coefficient and the northern allowance.
• To save, click on the Save button or the Save and close button.

Picture 1.

Calculation of the allowance for caring for a child up to 1.5 years old

In our example, Zotova E.S. an allowance of up to 1.5 years is assigned from 01/15/2016 to 05/15/2017. According to the condition of our example, Zotova E.S. to calculate the average earnings, she chose earnings in 2014 and 2013 (in accordance with clause 1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ). The allowance for caring for a child up to 1.5 years old is calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of the onset of parental leave. The average earnings, on the basis of which the benefit is calculated, is taken into account for each calendar year in an amount that does not exceed the maximum value of the base for calculating insurance contributions to the FSS of the Russian Federation for the corresponding calendar year (for 2014 - 624,000 rubles and for 2013 - 568 000 rubles). In our example, the average earnings of an employee for 2014 is 630,000 rubles, which exceeds the maximum base for 2014, and the average earnings for 2013 is 570,000 rubles, which also exceeds the maximum base for 2013. to calculate the allowance for the care of a child under 1.5 years of age, earnings will be taken into account, taking into account the maximum values ​​for which contributions are to be paid.

Average earnings are: 624,000 rubles. (earnings for 2014) + 568,000 rubles. (earnings for 2013) = 1,192,000 rubles.

The number of calendar days in the billing period was 715, of which:

• in 2013 - 355 calendar days (365 days - 10 days);
• in 2014 - 360 calendar days (365 days - 5 days).

Average daily earnings are: 1,192,000 rubles. / 715 days = 1,667.13 rubles, which is less than the maximum average daily earnings for maternity benefits in 2016 - (670,000 rubles + 624,000 rubles) / 730 = 1,772.60 rubles.

On the day of the insured event, the minimum wage is 6,204 rubles. (Federal Law dated 14.12.2015 No. 376-FZ).

The minimum average daily wage, calculated from the minimum wage, was (6,204 rubles * 24) / 730 days = 203.97 rubles, which is less than the actual average daily earnings of an employee. Therefore, to calculate the allowance, the employee's average daily earnings are taken.

The average daily earnings when calculating benefits up to 1.5 years is 1,667.13 rubles.

Average monthly earnings are: 1,667.13 rubles. * 30.4 = 50 680.75 rubles.

The amount of the childcare allowance for a child under 1.5 years old is: 50,680.75 rubles. * 40% = 20,272.30 rubles, which does not exceed the maximum allowance for caring for a child under 1.5 years of age in 2016 21,554.82 rubles. Also, the amount of the benefit is higher than the statutory minimum benefit for the care of the first child. From February 1, 2016, the minimum monthly allowance for the care of the first child is 2,908.62 rubles. (for the care of the second child and subsequent children 5,817.24 rubles).

Calculation of childcare allowance for a child under 1.5 years old

The childcare allowance for a child under 1.5 years old must be charged to the employee on a monthly basis for a certain period of time. Calculation type Childcare allowance for a child up to 1.5 years and the amount of the allowance (for a full month) can be assigned to an employee in a planned manner by a personnel accounting document Personnel transfer (section Salary and personnel - Personnel records - Personnel transfers) (Fig. 2).

Figure 2.

The calculation of the allowance for the care of a child under 1.5 years old is carried out using the Payroll document (section Salary and personnel - Salary - All accruals).

If the accrual is assigned in a planned manner (as in our example), then when filling out the Payroll document by clicking the Fill button, a line will be automatically entered into it by the type of calculation for calculating benefits up to 1.5 years. At the same time, the planned amount of the benefit will be proposed for accrual, which, if necessary, is adjusted manually (Fig. 3).

Since in January 2016 the childcare allowance for a child under 1.5 years old is paid for an incomplete calendar month (from 01/15/2016 to 01/31/2016), the amount of accrual must be calculated manually and the result of accrual must be adjusted in the Payroll document. The amount of benefits up to 1.5 years in January is: 20,272.30 rubles. / 31 days * 17 days = 11 117.07 rubles.

If the accrual is not assigned to the employee in a planned manner, then the line by calculation type Childcare allowance for up to 1.5 years and the amount of the allowance are entered in the Manual Payroll document.

Figure 3.

Reflection in the regulated reporting of information on accrued benefits

To reflect in the regulated reporting on insurance premiums information on the accrued allowance for caring for a child under 1.5 years old, it is necessary to register the Contributions Recording Operation document. This document is used for accounting for social security benefits and for adjusting the accounting for insurance premiums.

• Section Salary and personnel - Insurance premiums - Contribution accounting operations.
• Click on the Create button.
• The Organization field is filled in by default. If more than one organization is registered in the infobase, then it is necessary to select the organization in which the employee is registered (Fig. 4).
• In the Date field, specify the date the document was posted.
• In the Employee field, select the employee who received benefits up to 1.5 years.
• In the Month of Calc. period, indicate the month in which the allowance for the care of a child under 1.5 years old was calculated.
• On the Childcare Benefits tab, enter a new line by clicking the Add button:
  • in the Leave Start column, indicate the start date of parental leave for a child under 1.5 years old. In our example - 01/15/2016.
  • in the Type of Employment column, select the employee's type of employment: Main job, External part-time job or Internal part-time job. In our example, indicate the Primary place of work;
  • in the column For the first child (Total / Due to FB), indicate the amount of the benefit paid by the FSS of the Russian Federation and at the expense of the federal budget for caring for the first child (if the benefit is paid in excess of the established norms). In our example, the amount of the benefit is 11,117.07. for the employee, this is the first child;
  • in the column On the second and last. children (Total / At the expense of FB) indicate the amount of the benefit paid at the expense of the FSS of the Russian Federation and at the expense of the federal budget for caring for the second (subsequent) child (if the benefit is paid in excess of the established norms). In our example, this field is not filled;
  • column Base financier. due to the FB in our example, it is not necessary to fill in. The column indicates the legal basis for the additional payment if the allowance is paid in excess of the established norms. These payments are financed from the federal budget in the form of transfers from the FSS of the Russian Federation.
• Then click the Post and close button.

Figure 4.

Starting from February 2016, the childcare allowance for a child under 1.5 years old will be accrued in full - 20,272.30 rubles.

1. Are foster parents paid a monthly parental allowance?

Answer: Monthly parental allowance is paid to insured persons (mother, father, other relatives, guardians) actually caring for the child and on parental leave. The allowance is paid from the day the parental leave is granted until the child reaches the age of one and a half years.

Thus, the legislation does not name foster parents as persons entitled to use parental leave (and receive monthly parental allowance), in contrast to guardians.

2. How long is the monthly parental allowance paid?

Answer: Monthly parental allowance is paid to insured persons (mother, father, other relatives, guardians) actually caring for the child and on parental leave from the date of the parental leave until the child reaches the age of one and a half years.

3. Is the district coefficient applied in 2019 when calculating the monthly childcare allowance?

Answer: Monthly childcare allowance is paid in the amount of 40% of the average earnings of the insured person, but not less than the minimum amount of this allowance established by law.

From February 1, 2019, the minimum monthly allowance for caring for the first child is 3277.45 rubles (taking into account the regional coefficient - 3769.07 rubles), for the second and subsequent children - 6554.89 rubles. (taking into account the regional coefficient - 7538.12 rubles) for a full calendar month.

4. How will the maternity allowance and the monthly allowance for the care of the second child be calculated if the woman did not have a period of work before the onset of these insured events, since she was on leave to care for a child up to three years old?

Answer: Maternity allowance and monthly childcare allowance are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of the insured event, including for the time of work (service, other activity) with other policyholders.

If during these two years or one year the woman was on maternity leave and / or parental leave, then, upon her application, they can be replaced by the previous calendar years (calendar year).

The only condition is that this should lead to an increase in the amount of the benefit. If there was no earnings in the billing period, or the average monthly earnings turned out to be lower than the minimum wage (minimum wage), then the average earnings are assumed to be equal to the minimum wage.

5. What is the maximum monthly parental benefit in 2019?

Answer: The calculated amount of the monthly childcare allowance for insured events that occurred in 2019 cannot exceed RUB 26,152.27.

6. I am on parental leave until he is 1.5 years old. On February 10, 2019, the child turned 1.5 years old, please clarify whether the monthly childcare allowance will be paid for a full month in October or only for ten days?

Answer: Monthly parental allowance is paid from the date of parental leave until the child reaches the age of one and a half years. During an incomplete calendar month, the allowance is paid in proportion to the number of calendar days (including non-working holidays) in the month falling on the period of leaving. Thus, in this situation, the monthly childcare allowance must be paid by February 10, inclusive.

7. Is a monthly childcare allowance paid to an employee who works on a part-time basis?

Answer: If the insured person at the time of the occurrence of the insured event worked for several policyholders and in the previous two calendar years was employed by the same employers, the monthly childcare allowance is assigned and paid at one place of work at the choice of the insured. It is calculated on the basis of the average earnings determined for the time of work (service, other activity) with the insured, who appoints and pays benefits.

Additionally, when calculating the allowance, the average earnings during the work with another insured will be taken into account, but only for the period preceding the period of work in the organization that assigns and pays the allowance.

8. From what earnings is the monthly childcare allowance calculated in case of dismissal from one organization and employment with a new employer?

Answer: Monthly childcare allowance is calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of the insured event, including for the time of work for other employers. For the appointment and payment of a monthly childcare allowance, the insured person submits a certificate (certificates) about the amount of earnings from which the allowance should be calculated from places of work (service, other activity) with another policyholder (other policyholders) in the form approved by the Order Ministry of Labor of Russia dated April 30, 2013 No. 182n.

9. While on parental leave, the employee was dismissed due to the liquidation of the organization. Who in this situation should pay the monthly childcare allowance and in what amount?

Answer: In accordance with the legislation, for those who are not subject to compulsory social insurance, but actually take care of the child, a monthly childcare allowance is assigned and paid to the social protection authorities at the place of residence.

On the basis of Article 15 of the Federal Law of 19.05.1995 No. 81-FZ "On State Benefits to Citizens with Children" in the event of the liquidation of an organization, a monthly childcare allowance is paid in the amount of 40% of average earnings. In this case, the allowance is paid by the social protection authorities from the day following the day of dismissal from work until the day the child turns one and a half years old.

10. What are the features of calculating the monthly childcare allowance, if there is one leap year in the billing period?

Answer: Average daily earnings for calculating benefits is determined by dividing the amount of accrued earnings for the two previous calendar years by the number of calendar days in this period. With the exception of days falling on periods of temporary incapacity for work, maternity leave, parental leave, the period when the employee is released from work with full or partial retention of wages in accordance with the law (if insurance premiums were not charged on the retained wages). If there are no such excluded periods, then the average daily earnings subject to the leap year is determined by dividing by 731.

11. Is the monthly parental allowance paid if the mother of the child interrupts parental leave and goes to work?

Answer: If the mother of the child interrupts her vacation and goes to work full-time, then she will not be paid the monthly parental allowance. At the same time, on the basis of article 256 of the Labor Code, persons actually caring for a child, while on parental leave, can work part-time or at home, while retaining the right to receive benefits from state insurance.

12. Will a monthly childcare allowance be paid to a part-time employee who is on annual paid leave, as well as during a period of temporary disability due to caring for a sick child?

Answer: On the basis of article 256 of the Labor Code, persons actually caring for a child, while on parental leave, can work part-time or at home, while retaining the right to receive benefits.

At the same time, the legislation does not provide for the possibility of simultaneously granting two leaves, in connection with which, while on the annual paid leave, parental leave is interrupted, and the benefit is not paid.

In case of temporary incapacity for work of the insured person who is on parental leave until he reaches the age of 3 years and works part-time or at home, sick leave is issued on a general basis.

13. Should the first child, who is 22 years old, be considered when determining the amount of the monthly benefit for a woman who has given birth to her second child?

Answer: According to part 3 of article 11.2 of the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood", when determining the amount of monthly allowance for caring for a second child and subsequent children, previous children born ( adopted) by the child's mother. The very fact of birth (adoption) is taken into account, regardless of the age of the child.

14. What is the procedure for the payment of the monthly childcare allowance to mothers who were dismissed during parental leave in connection with the liquidation of the organization?

Answer: In case of liquidation of the organization, the monthly childcare allowance is paid by the social protection agency at the place of residence in the amount of 40% of the average earnings. Moreover, from the day following the day of dismissal from work, until the day the child turns one and a half years old.

Mothers dismissed during parental leave in connection with the liquidation of organizations additionally submit:

An extract from the work book about the last place of work, certified in accordance with the established procedure;

A copy of the order on granting parental leave until the child reaches the age of three;

Certificate of the amount of the previously paid monthly childcare allowance;

A certificate from the state employment service on non-payment of unemployment benefits.

15. Can a mother interrupt parental leave up to one and a half years old, go to work, and the monthly childcare allowance is the child's grandmother?

Answer: An employee has the right to interrupt parental leave and go to work at any time during the specified leave (this requires a written application).

Parental leave can be used in full or in parts also by the child's father, grandmother, grandfather, other relative or guardian actually caring for the child.

Eligibility for monthly parental allowance can pass from one family member to another, depending on who is actually caring for the child.

Thus, a working grandmother is entitled to a monthly parental allowance if she is on parental leave and actually takes care of her.

The new procedure for calculating and paying sick leave Tatyana Yuryevna Sergeeva

16.2. Monthly allowance for the period of parental leave until the child reaches the age of 1.5 years

In accordance with Art. 256 of the Labor Code of the Russian Federation, women who temporarily interrupted their labor activity in connection with the birth (adoption) of a child to care for him, are granted parental leave to care for a child up to 3 years old. But the allowance is paid only until the child reaches the age of 1.5 years. This leave can also be granted to a father, grandmother, grandfather or any other family member, provided that his mother has gone to work.

For the period of parental leave, the employee retains his place of work and position. You cannot fire such an employee. Leaves to care for a child are counted in the total and continuous work experience, as well as in the work experience in the specialty (except for cases of early assignment of an old-age labor pension

While on parental leave, an employee may work part-time or at home on the basis of an application. In this case, the specified allowance is also calculated and paid.

A woman who does not take parental leave for a child under 1.5 years of age and goes to work, but cannot fulfill her previous duties, on the basis of her application must be transferred to another job with wages for the work performed, but not lower than the average earnings for previous work until the child reaches 1.5 years of age (Article 254 of the Labor Code of the Russian Federation).

Based on Art. 13 of Law No. 81-FZ "On State Benefits to Citizens with Children", the following have the right to receive benefits for the period of parental leave until they reach the age of 1.5 years:

- mothers or fathers, other relatives and guardians actually caring for the child, subject to state social insurance;

- mothers who study on-the-job in educational institutions of primary vocational, secondary vocational and higher vocational education and institutions of postgraduate vocational education;

- mothers doing military service under contract, serving as privates and commanding officers in the internal affairs bodies, in the State Fire Service, in institutions and bodies of the penal system, in the bodies for control over the circulation of narcotic drugs and psychotropic substances, in customs organs;

- mothers from among the civilian personnel of military formations of the Russian Federation located in the territories of foreign states, in cases provided for by international treaties of the Russian Federation;

- mothers dismissed during pregnancy, maternity leave, parental leave until they reach the age of one and a half years in connection with the liquidation of enterprises, institutions and organizations, incl. from enterprises, institutions and organizations or military units located outside the Russian Federation;

- mothers dismissed during pregnancy, maternity leave, parental leave until they reach the age of one and a half years due to the expiration of their labor agreement (contract) in military units located outside the Russian Federation, or in connection with transfer husband from such military units in the Russian Federation.

The allowance is paid from the day the parental leave is granted, which, as a rule, begins immediately after the end of the maternity leave and ends when the child reaches 1.5 years of age.

On the basis of clause 28 of Regulation No. 883 "On the procedure for assigning and paying state benefits to citizens with children" (approved by the Government of the Russian Federation of September 4, 1995 No. 883) (as amended on January 27, September 9, 1996, 14 February, 28 August 1997, 12 November 1999, 5 May, 21 December 2000, 14 February 2002, 8 August 2003, 10 June 2005), upon granting parental leave until when they reach the age of 1.5 years in parts, this allowance is paid in proportion to the number of calendar days in a month falling on parental leave.

If the mother took parental leave up to 1.5 years old, but went to work before its end, and the grandmother took the parental leave, then from the moment the grandmother takes out such leave, she will be entitled to receive the specified allowance.

The amount of the allowance from January 1, 2006 is 700 rubles. In regions where regional wage supplements are established, the allowance is paid taking into account these coefficients.

Example. The employee went on parental leave on February 17, 2006. To calculate the allowance for February, the amount of the allowance for the month must be divided by the number of calendar days of the month (excluding holidays) and the result obtained should be multiplied by the number of calendar days of leave for the given month.

RUB 700 / 27 days x 11 days = 285.19 rubles.

To assign and pay benefits, the employee must submit an application to the accounting department and a copy of the child's birth certificate. An application for parental leave is also required. If this leave is received by the person actually caring for the child, then he must submit a certificate from the place of work (study, service) of the child's mother stating that she does not use the specified leave and does not receive childcare benefits until they reach 1.5 years.

The basis for the payment of this allowance is the order of the employer on the granting of parental leave. The allowance is paid on a monthly basis according to the deadlines set for the payment of salaries (scholarships, etc.). The decision on the payment of benefits is made within 10 days from the date of submission of the application for the appointment of such benefits. Documents must be submitted no later than 6 months from the day the child turns one and a half years old, but on condition that the employee has taken maternity leave. In this case, the benefit is paid in the amount established by federal law for the corresponding vacation period.

If during the period of parental leave before the child reaches 1.5 years of age, a woman begins maternity leave, she has the right to independently choose one of the two types of benefits that she is entitled to.

This allowance is paid at the expense of the FSS.