Maternity leave is calculated. Average earnings: when is it used and how is it calculated. What else can a mother count on?

Maternity leave is calculated.  Average earnings: when is it used and how is it calculated.  What else can a mother count on?
Maternity leave is calculated. Average earnings: when is it used and how is it calculated. What else can a mother count on?

Hello! In this article we will talk about the important features of parental leave.

Today you will learn:

  1. What documents will the employer need for;
  2. What benefits are due;
  3. How to get out of vacation while maintaining your monthly benefit.

Why you need a vacation

A newborn baby requires a lot of strength and attention from relatives. Since a little person is not yet able to explore the world on his own, his parents or grandparents support him in this.

The state helps mothers take care of their children and not go to work. This period lasts quite a long time until the child goes to kindergarten.

For the first three years, a woman is relieved of her official duties. She is entitled by law to leave, as well as monthly payments from the insurance fund.

Leave is provided not only to the woman who gave birth, but also to guardians, as well as to those parents who adopted a child under the age of three. While adults are at home and caring for the baby, they retain their work experience throughout the entire vacation period.

This means that the position remains with the employee. As soon as he goes to work, he resumes his previous duties. Pension contributions will be made to the budget for the first 1.5 years of the baby’s life.

Who can take a vacation

There is a widespread belief that only the mother can be at home with the newborn. In fact, she has the right to go to work, and other close relatives can be granted leave. They are grandmothers, grandfathers, husbands and others.

In this case, the mother is entitled only to maternity leave. After graduation, she goes to work. However, different scenarios are possible. For example, a woman who gave birth can apply for the first six months, and for subsequent months the initiative can be taken over by the father. If the grandmother initially went on maternity leave, then the mother has the right to change her at any time.

Each time you change the caregiver for your child, you must submit the appropriate documents to the place of work. Accordingly, if a grandmother or grandfather is retired and does not work, then they will not be able to go on maternity leave.

Any relative of a child who goes on leave is guaranteed a monthly payment by the state until the child reaches 1.5 years of age.

Once this age limit is reached, payments will only be made by the employer in a purely symbolic amount.

Parental leave for children up to 1.5 and 3 years old The Labor Code of the Russian Federation exempts a woman in labor from working until the baby is 3 years old.

On the date after his birthday, mom undertakes to go to work. Specific deadlines in this case are negotiated with the employer.

Some believe that vacation is provided for 1.5 years. According to the law, its period lasts until the child turns three years old. These temporary periods are considered one vacation and are issued once. That is, the application is written for 3 years. If the mother decides to go to work earlier, this will be issued by a separate order. At her own request and opportunity, a woman can go to work at any time up to 3 years.

It is allowed to end the vacation when the baby is six months old and one year old. Here the legislation does not establish restrictions.

It is important to know that a mother who went to work before her child’s third birthday can return to maternity leave again if circumstances arise. The employer has no right to refuse her this.

A period of 3 or 1.5 years does not mean the number of months from the end of maternity leave, but rather the baby’s birthday.

  • There are also rest days for mothers that are not related to maternity leave:
  • 140 days (70 before childbirth and 70 after) – maternity leave. In other words, in the seventh month of pregnancy, the expectant mother is relieved of work duties. But if she wants to stay working, no one will stop her from doing so. 70 days before birth are counted from the expected date of birth of the baby. If for some reason the baby was born earlier, then the mother’s leave is retained and cannot be reduced;
  • 86 days (instead of 70 after childbirth) – if the birth had complications (here it is necessary to extend the sick leave);

110 – in case of multiple pregnancy (it is also necessary to extend the certificate of incapacity for work).

Leave for the above periods is issued as sick leave. It opens from the first day of maternity leave, and closes after childbirth. This document must be saved and provided to the employer. If the sick leave was increased (86 and 110 days), then the woman in labor is entitled to an additional payment to the maternity amount already paid.

How to book a vacation

For these purposes, you will need to contact the employer with a list of documents:

  • Passport;
  • Closed certificate of incapacity for work (to determine the start date of leave and calculation of benefits);
  • A completed birth certificate for the baby (can be obtained from the registry office at the place of registration);
  • A certificate from the spouse’s work (if the mother takes maternity leave) stating that he does not go on leave to care for the baby and does not receive child benefits;
  • If the mother is not married, then it is necessary to provide a certificate of absence of the husband (issued at the registry office simultaneously with the certificate);
  • If a woman has worked for the company for less than two years, then she must bring it from her previous places of work. For example, if a mother worked for 1 year in her last position before maternity leave, and previously held a position in another company, then a certificate must be taken from this company. It is better to take care of this in advance, preferably during maternity leave. If the head office of the company issuing such certificates is located in another region, then you will have to wait a long time (up to three weeks, depending on the speed of postal services). This document is necessary in the interests of the mother in labor. It increases the monthly benefit amount. If it is not provided, the benefits will be calculated only from the last place of work);
  • The application for leave and benefits.

The registration of leave is fixed by order. It indicates the period of leave - up to three years of the child. If the mother leaves earlier, a new document with amendments is drawn up.

Monthly allowance

The state guarantees financial support for women raising a child under three years of age. She is entitled to paid leave. If the mother did not officially work, then payments will be made by social protection authorities under the control of government authorities. Payment is made from the insurance fund.

If the mother held a position in the company before going on vacation, then the employer makes payments to her. Moreover, this amount is subsequently compensated by the state. For those citizens who work, their employers make payments to the social insurance fund. From this fund, further compensation for payments to the woman who gave birth occurs.

The minimum monthly benefit amount for 2019 is 4,512 rubles. This money will be received by a non-working mother or a woman whose benefit, calculated at work, will be below this limit.

If this is not the first child in the family, then a payment of 6,554.89 rubles is due. This amount is guaranteed by the state. It will be higher if the mother worked and received a high salary.

How to calculate maternity leave

To calculate the amount due for payment, it is necessary to take into account the two previous years before going on maternity leave. If you are going on vacation in 2019, then the years 2017 and 2018 are taken for these purposes. The total number of days in both periods is calculated: 365 + 365 = 730 days.

If within two years the mother went on sick leave or was already on leave to care for a child, then these days are deducted and do not apply to the calculation of the amount. If the entire period has been worked out in full, then the calculation is made as follows: all earnings received are taken into account and divided by the number of calendar days in the two years preceding the start of maternity leave. In this way, the amount of daily earnings is calculated. The monthly benefit is equal to 40% of average monthly earnings.

Example. The woman worked officially for 2 years. To calculate your earnings for all years, you can make an account statement for this period. For example, the total amount was 450,000 rubles. It is divided by the number of calendar days: 450,000/730 = 616.44 rubles. Next, we find the average monthly earnings: 616.44 * 30.4 (number of days in a month, average for two years) = 18,739.78 rubles. Now we calculate the amount that will be paid every month: 18,739.78*40% = 7,495.91 rubles.

This benefit is credited to the mother’s account on the day the earnings are paid to other employees. The employer has no right to delay its transfer, just like wages, by virtue of law.

If the benefit as a result of calculations turns out to be less than the minimum established, then the amount guaranteed by the state is paid. The benefit is paid until the child reaches 1.5 years of age. Then payments stop.

If before maternity leave a woman held several positions in different companies, she is entitled to payment of benefits from only one place of work (the last one). She collects certificates from all places of work for two years and takes them to the employer who provided her with care leave.

Compensation payments

From January 1, 2018, new compensation payments for the first and second children appeared. People have already nicknamed them “Putin’s”. Payments were introduced by Law No. 418-FZ of December 28, 2017. They are paid for the first child from the federal budget, for the second - from maternity capital.

Compensation payments are due to families whose average monthly income per family member does not exceed the subsistence level of the working-age population, determined according to the 2nd quarter, before the year of application for benefits, multiplied by a factor of 1.5.

The compensation benefit for child care from 1.5 to 3 years old did not change in 2019 and is 50 rubles. Payments are made from funds from the Social Insurance Fund and the state budget.

What else can a mother count on?

Often the monthly benefit amounts are so small that it is difficult, if not impossible, to live on. For these purposes, there is additional help for mothers on maternity leave. These payments are no longer made at the initiative of the employer. The woman will need to collect a package of documents and contact the social security authorities.

You can receive the following amounts:

  • 200 rubles (child benefit up to 18 years);
  • 1000 rubles (compensation for kindergarten. If a child, due to a long queue, cannot get into kindergarten from 1.5 years old, then compensation will be made until the age of three).

These amounts may vary in each region. Also, payment terms vary. Depending on the city of residence, other compensation is provided. They need to be clarified in social protection. Single mothers, large families and other categories can count on payments at increased rates.

When to go to work

Legislation allows you to be on maternity leave until you are three years old. Next, the baby goes to kindergarten or spends time with other relatives and a nanny.

Before leaving the vacation, the mother is obliged to inform her employer in advance of her intention. This is due to the fact that another employee performs the duties in her place. While mom is on vacation, her maternity rate is taken by a new employee.

Once a woman reports quitting, the employer is responsible for providing her with a place. Moreover, this will not necessarily be the position that the employee held before maternity leave. This issue is being resolved jointly with management.

If there are no other vacancies, then the employer must vacate the previously occupied position. An interim employee may be fired.

If for some reason the mother cannot return from maternity leave at three years old, then this circumstance should also be taken into account by the employer. The employee reports this in advance. If the manager cooperates, then in some cases the vacation is extended to 4 or 6 years. This rarely happens, and most often the employee has to quit.

The employee’s desire to leave before the end of the vacation must also be communicated to the company’s management. The employer prepares all the necessary documents in advance and makes room for the woman.

If a mother returns to work with a full schedule earlier, then payments for her stop from the first working day. Now her main income will be wages.

How to extend your vacation

There are situations when a woman initially planned to leave maternity leave when the baby reaches 1.5 years. But during this time, some changes have occurred, and my mother cannot afford to go to work early.

In this case, you do not need to contact your employer to extend your vacation. Initially, when drawing up an application, after childbirth, a uniform period of three years is established for everyone.

What time to go to work is up to the mother to decide. Therefore, if she has changed her mind on this matter, she is not obliged to inform her employer of it. The law is on the woman’s side and allows her to spend a set amount of time at home with her child.

Leave after maternity leave for the first child is granted if during it the woman becomes pregnant again. Then you need to do the paperwork. This is necessary to close vacations and go on maternity leave. At the end of it, maternity leave begins.

If the mother does not do this, she will continue to receive benefits only for the first child.

Having properly registered the second newborn and subsequent ones, you can extend the existing leave. At the same time, the law allows a woman to be on maternity leave for no more than 6 years in total. If 4 or more children were born in succession, the mother cannot remain on official maternity leave for more than 72 months.

Is it possible to work on vacation?

If a mother wants to combine childcare and work, she can go part-time or. The latter option is not possible in every organization. If the company has such a rate, the employer, at its discretion, can provide it.

Part-time work does not always mean only half the required working hours, as women often believe. If the enterprise has established a working schedule of 8 hours per five-day week, then a part-time day can be represented by reducing the number of working hours to 7 per day or reducing one working day per week.

An important feature of taking part-time leave if the child has not yet reached 1.5 years of age is the ability to manage both benefits and wages. If a single mother goes on maternity leave, she has the right to work part-time until the child is 14 years old. to write an application . An order will be issued stating that the employee has left the staff, and a work book will be issued.

If after some time a woman decides to return to work, she will again have to go through the hiring procedure. At the same time, payments from the employer also stop.

If an employee quits before the baby reaches 1.5 years old, the monthly allowance will not be transferred to her, since maternity leave will be closed. If before the baby is 1.5 years old, the mother gets a job again in the same company after being fired, no payments will be retained for her.

During maternity leave, a mother can go to work and then go on maternity leave again. In the case of dismissal, this option will not work. If a woman quits her job and then goes back to work, she cannot go on maternity leave with the same child.

If a mother quits on her own initiative before the baby’s third birthday, then she retains all additional payments from social security authorities. Lack of employment after the child has already reached the age of three deprives her of the right to receive such compensation.

It’s rare that a mother herself decides to quit during maternity leave, because it counts toward her work experience. In addition, the employment record will not reflect a record of going on parental leave. No entries are made in it at all while the mother is on maternity leave. Exceptions are those cases when an employee is transferred to another position while on vacation. This could happen if the mother herself took maternity leave, and the employer met her halfway.

An employer has no right to fire a woman on maternity leave. This can only happen if there is no room for the worker. This case is typical for those women who took maternity leave. During their maternity leave, the main employee leaves, and the vacancy is filled. The employer cannot keep employees without positions, and therefore is forced to say goodbye to them.

Every year, an enterprise operating on an official basis is obliged to provide employees with time to rest -.

If an employee has been absent for a long period of time due to being on maternity leave, then the calculation of vacation pay for the next vacation has a number of features.

Below are the necessary formulas and examples of calculations.

Often, employees whose maternity leave is coming to an end turn to their employer to arrange an annual rest period immediately after returning to work -.

Employees have the right to another rest after returning to work, if before the maternity leave they did not take advantage of a similar right under Article 260 of the Labor Code of the Russian Federation.

When taking paid leave immediately after maternity leave, vacation pay is calculated in the standard way. The exact technology for performing this action is specified in Article 139 of the Labor Code of the Russian Federation.

When calculating vacation pay, which should be credited to the account of an employee returning from maternity leave, it is necessary to correctly determine the following indicators:

  • number of vacation days;
  • billing period;
  • the amount of average daily earnings;
  • vacation pay.

How to calculate the days after leaving maternity leave?

According to the standards established by this Legislation of the Russian Federation, after maternity leave, a woman has the right to immediately receive annual leave.

According to Article 260 of the Labor Code of the Russian Federation, this category of employees is entitled to a paid rest period, of which cannot be less than 28 days. In some cases, this period may be increased, but it cannot be reduced under any circumstances.

In addition, when calculating the days of allotted leave, days unused before maternity leave, accrued to her before she went on sick leave for pregnancy and childbirth, can be taken into account.

Also weekends are counted for 140 days, during which the woman was in. The period of the right to the next vacation does not give, as it is not included in.

Calculating the number of days of annual leave required involves the implementation of certain steps:

  1. Calculation amount unused before maternity leave vacation days - calculated according to the rules.
  2. Determination of quantity days due for sick leave lasting 140 days - 11.65 days of regular vacation are due.
  3. Addition the amounts listed above.

The duration of maternity leave is 140 days or 4 months 20 days, which is rounded up to 5 full months.

With an annual duration of 28 days, each month has 2.33 days (28/12), so During maternity leave during pregnancy, a woman is entitled to 2.33 * 5 = 11.65 days.

You can round up to 12 days at the request of the employer.

What billing period should I take?

When calculating the amount of vacation compensation for a woman who returned from maternity leave and immediately took paid leave, special attention is paid to determining the billing period.

According to the rules of the Labor Code of the Russian Federation, for the billing period it is necessary to take 12 months preceding annual leave time. An employee who was recently on maternity leave did not work for 140-194 days, provided for maternity leave, and until the child was 3 years old.

The exact duration of maternity leave depends on specific circumstances - the nature of the birth, multiple pregnancies, etc.

It is important to consider that Sick leave for pregnancy is included in the billing period, but child care is not. Therefore, when determining average earnings, payments accrued to the employee’s account during this time should be taken into account.

Employees who are on maternity leave for up to 1.5 years or are going on such leave are listed in almost every organization.

At the end of maternity leave, a woman is granted leave to care for her child until he reaches the age of 3 years (). Until the child reaches 1.5 years of age, a woman is entitled to benefits paid from the funds of the Federal Social Insurance Fund of the Russian Federation.

Any relative who actually cares for the child can receive this benefit: mother, father, grandmother, grandfather or guardian. Using parental leave is possible in full or in parts (for example, for some period the mother sits with the child, and then the father).

From 1.5 to 3 years, an employee can claim compensation in the amount of 50 rubles. According to paragraphs 11, 20 of the Procedure for the appointment and payment of monthly compensation payments, the organization is obliged to pay the employee (or other relatives actually caring for the child) a monthly compensation payment in the amount of 50 rubles.

Child care allowance up to 1.5 years old: what changed in 2016

14 days are excluded from the 2014 calculation period. temporary disability benefits.

2015 - 550,340 rubles, which consists of:

  • salary - 365,988 rubles.
  • bonus for production results - 156,852 rubles.
  • compensation for milk for harmful working conditions - 2,500 rubles.
  • bonus for professional holiday - 25,000 rubles.

From the above charges we exclude compensation for milk for harmful working conditions - 2,500 rubles, since it is not subject to insurance contributions ().

In fact, the average daily earnings will be:

(645,105 + 550,340) - 4,000 - 24,500 - 2,500 = 1,164,445 rubles.

RUB 1,164,445/(730 days-14 days) = RUB 1,626.31

We compare it with the maximum average daily earnings in 2016—RUB 1,772.60. The actual figure is less than the maximum: RUB 1,626.31.< 1 772,60 руб.

1,626.31 x 30.4 x 40% = 19,775.93 rubles.

Consequently, the employee is entitled to a monthly benefit in the amount of RUB 19,775.93. until the child is 1.5 years old.

B. Since April 14, 2016, an employee of the enterprise has been provided with a child care allowance for up to 1.5 years. Salaries for 2014 and 2015 amounted to RUB 828,000, including:

2014 - 338,000 rubles, which consists of:

  • salary - 286,000 rubles.
  • bonus - 27,500 rubles.
  • paid vacation - 24,500 rubles. (18 days)

2015 - 490,000 rubles, which consists of:

  • salary - 371,654 rubles.
  • bonus - 68,432 rubles.
  • vacation without pay (15 days)
  • paid vacation - 31,568 rubles. (24 days)
  • temporary disability benefit - 18,346 rubles. (14 days)

Temporary disability benefits in the amount of 18,346 rubles are excluded from the calculation period. and the number of days during illness.

It should be noted that the number of calendar days falling on unpaid leave is not excluded from the billing period.

The actual average daily earnings will be:

RUB 338,000 + (490,000 rub. - 18,346 rub.) = 809,654 rub.

809 654: (730 days - 14 days) = 1,130.80 rub.

We compare it with the maximum average daily earnings in 2016—RUB 1,772.60. The actual figure is less than the maximum RUB 1,130.80.< 1 772,60 руб.

Let's calculate the monthly benefit amount:

1,130.80 x 30.4 x 40% = 13,750.53 rubles.

The calculated benefit does not exceed the maximum limit established from February 1, 2016 - RUB 21,554.85.

Consequently, the employee is entitled to a monthly benefit in the amount of RUB 13,750.53. until the child reaches 1.5 years of age.

Child care benefits for employees living in an area exposed to radiation as a result of the Chernobyl nuclear power plant disaster

In a number of regions there are territories exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant. The assignment of benefits in these regions differs from the standard procedure.

In this case, a woman, while on maternity leave for up to 3 years, can count on a double monthly benefit if she works part-time or at home or continues her studies. Payment of benefits stops when a woman returns to work full-time.

The employee was on maternity leave for up to 1.5 years. She decided to quit without going to work. How to calculate monetary compensation if the employee did not actually work during the billing period? What should be taken as average earnings?

Cash compensation is paid to the employee upon dismissal for all unused vacations in accordance with Art. 127 Labor Code of the Russian Federation. Based on clause 28 of Rule No. 169, upon dismissal of an employee, compensation for unused vacation is calculated in proportion to the time he worked in the institution.

Vacation days for which compensation must be paid are calculated in proportion to the months worked in accordance with clause 35 of Rule No. 169, starting from the date of hire, with the days worked being:

  • less than half a month - discarded;
  • more than half a month is counted as a full month.

Therefore, to determine the number of vacation days not used by an employee that are subject to compensation upon his dismissal, the employer needs to determine:

  • total length of service in the institution;
  • the presence of periods excluded from the length of service giving the right to leave, their duration in calendar days;
  • the number of vacation days due to an employee upon dismissal;
  • the number of vacation days used by the employee at the time of dismissal.

The length of service giving the right to leave is calculated as the difference between the employee’s total length of service in the institution and the periods not included in the leave length of service.

Article 121 of the Labor Code of the Russian Federation establishes that the length of service that gives the right to annual basic paid leave includes:

  • actual work time;
  • the time when the employee did not actually work, but in accordance with labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract, he retained his place of work (position), including the time of the annual paid leave, non-working holidays, weekends and other rest days provided to the employee;
  • time of forced absence due to illegal dismissal or suspension from work and subsequent reinstatement to the previous job;
  • the period of suspension from work of an employee who has not undergone a mandatory medical examination (examination) through no fault of his own;
  • the time of unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year.

The length of service giving the right to annual paid leave does not include the time:

  • absence of an employee from work without good reason, including due to his removal from work in cases provided for in Art. 76 Labor Code of the Russian Federation;
  • leave to care for a child until he or she reaches the legal age.

Based on Art. 139 of the Labor Code of the Russian Federation, the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retained his average salary. To calculate the average salary, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of their sources. The procedure for calculating average wages is approved by Regulation No. 922.

Clause 5 of Regulation No. 922 defines periods, as well as amounts accrued during this time, that are excluded from the calculation, for example, when an employee:

  • received average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child;
  • received temporary disability or maternity benefits;
  • was released from work with full or partial retention of wages;
  • was on leave without pay (parental leave until the child reaches the age specified by law).

In connection with this, Regulation No. 922 established a special procedure for calculating average wages in cases where the employee did not actually have accrued wages or actually worked days for the billing period:

  • for a period exceeding the billing period, or if this period consisted of time excluded from the billing period in accordance with clause 5 of Regulation No. 922. Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the billing period (clause 6 of Regulation No. 922);
  • for the billing period and before the start of the billing period. Average earnings are determined based on the amount of wages actually accrued for the days actually worked in the month of occurrence of the event that is associated with maintaining average earnings (clause 7 of Regulation No. 922);
  • for the billing period, before the start of the billing period and before the occurrence of an event that is associated with maintaining average earnings. Average earnings are calculated based on the tariff rate and salary (official salary) established for the employee (clause 8 of Regulation No. 922).

According to clause 10 of Regulation No. 922, when paying compensation for unused vacation, the average daily earnings are used, which is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4).

Compensation for unused vacation is issued to the employee on the day of dismissal or the next day after applying for payment in accordance with Art. 140 Labor Code of the Russian Federation.

Thus, if the employee did not have actually accrued wages and actually worked days for the billing period and before the billing period, the average earnings are calculated based on the wages accrued for the actually worked days in the month of occurrence of the event that is associated with maintaining the average earnings (clause 7 of Order No. 922), that is, for the calculation, the actually accrued wages and the time worked up to the day of registration of maternity benefits are used, since the period during which the actually worked period and, accordingly, the accrued wages can be taken for calculation is legislatively is not limited. The law establishes that the billing period is taken into account from the date of hiring.

The employee was hired on 09/01/2010, maternity benefits were accrued from 11/01/2010 to 03/20/2011, since 03/21/2011 the employee has been on maternity leave for up to 1.5 years. The monthly salary is 10,000 rubles, there were no other accruals, the period from 09/01/2010 to 10/31/2010 was fully worked out. The employee quits on April 28, 2012 without returning to work. The next vacation is taken at the rate of 28 cal. days

During the billing period of 12 calendar months before the day of dismissal from 04/01/2011 to 03/31/2012, the employee was on maternity leave and had no actual accrued wages; in the previous period from 04/01/2010 to 03/31/2011, the time worked was the period from 09/01/2010 to 10/31/2010, therefore, we accept for calculation this period and the wages actually accrued for this time.

To calculate vacation days, we take the period from 09/01/2010 to 03/21/2011, which is 7 months (the period from 03/01/2011 to 03/21/2011 is 21 days, in accordance with clause 35 of Rule No. 169, the number of days that are more than half a month, counts as a full month.

  1. The number of days of unused vacation is 16.33 (28 calendar days / 12 months x 7 months).
  2. To calculate average earnings, we take the salary calculated for the period from 09/01/2010 to 10/31/2010 - 20,000 rubles. (RUB 10,000 x 2 months).
  3. We find the average daily wage: 340.14 rubles. (RUB 20,000 / 2 months / 29.4 cal days).
  4. Compensation for unused vacation will be 5,554.49 rubles. (340.14 rubles x 16.33 cal days).

note

In accordance with clause 16 of Order No. 922, when an institution increases tariff rates, salaries (official salaries), in this situation, the average salary of an employee, calculated for the billing period, increases by indexing it by the increase factor. This is due to the fact that the increase occurred after the calculation period before the occurrence of the calculation of average earnings associated with the calculation of compensation upon dismissal.

If the employee did not have a worked period before the occurrence of an event related to the preservation of average earnings (clause 8 of Procedure No. 922), the tariff rate and salary corresponding to the position occupied by the employee in accordance with the staffing table (tariffication) approved for the year are accepted for calculation. , which calculates the average earnings associated with dismissal.

The employee was hired on October 13, 2010 as a secretary. On 10/14/2010, she submitted a sick leave certificate in connection with temporary disability, which was open for the period from 10/13/2010 to 11/01/2010, and from 11/02/2010 to 03/21/2011, a sick leave certificate was opened in connection with pregnancy. From March 22, 2011, the employee was granted maternity leave for up to 1.5 years.

During the billing period of 12 calendar months before the day of dismissal from 04/01/2011 to 03/31/2012, the employee was on maternity leave and had no actual accrued wages; in the previous period from 04/01/2010 to 03/31/2011, she also did not have any time worked and actually accrued wages.

Compensation for unused vacation is calculated for 6 months, since the period from 10/13/2010 to 10/31/2010 is 19 calendar days, from 03/01/2011 to 03/21/2011 – 21 calendar days. They are rounded to full months (clause 35 of Rules No. 169).

  1. The number of days of unused vacation is 14 (28 calendar days / 12 months x 6 months).
  2. In this case, for calculation we accept the official salary of the secretary in accordance with the staffing table of the institution for 2012, for example, 15,000 rubles.
  3. We find the average daily wage: 510.2 rubles. (RUB 15,000 / 29.4 cal days).

Compensation for unused vacation will be 7,142.8024 rubles. (510.2 rubles x 14 cal days).

Rules on regular and additional leaves, approved. NKT of the USSR dated April 30, 1930 No. 169.

Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

I. I. Shklovets - expert of the journal "Explanations of executive authorities on the conduct of financial and economic activities in the public sector"

  • Personnel records management and Labor law

It says here that if in the calculation period there was no earnings, days worked, or it consisted entirely of excluded time (caring for a child under 3 years of age is such), then the calculation period for average earnings can be an earlier period preceding maternity leave. The formula is valid if the entire period for the calculation has been worked out in full, that is, it did not contain:

  • sick leave;
  • vacations of any kind;
  • business trips;
  • suspensions from work.

If such an event occurred in any month of the annual period, then for such a month the number of days is not 29.3, as in the formula above, but (days worked/total number of days) * 29.3. Example Example conditions: A woman’s sick leave for pregnancy and childbirth began on November 23, 2014, care for a child under 3 years old ended on February 2, 2018. The employee went to work and wrote an application for 28 days of annual leave.

Time of parental leave when calculating average earnings

For the estimated period for calculating vacation pay immediately after maternity leave, you need to take 12 calendar months preceding the sick leave: from 11/01/2013 to 10/31/2014. During the period from November 1, 2013 to October 31, 2014, 320,000 rubles were earned.


Attention

In June 2014 I had 10 days of sick leave. Calculation: Vacation pay = 320,000 / (29.3*11 + 29.3*20/30) * 28 = 26,211.86 rubles. Useful video How leave is provided after maternity leave, how many days are due, how to calculate vacation pay - you can find answers to these and other questions in the video: Conclusions A woman has the right, immediately after maternity leave, to take annual paid leave in the number of unused days plus days for sick leave for pregnancy.

If the length of service is not sufficient, a minimum duration of 28 days is still provided. The employer cannot prevent this, but at the same time does not have the right to force the use of this guarantee.

Rules for calculating vacation pay after maternity leave

She was granted annual paid leave of 28 calendar days, then she was on maternity leave (140 calendar days), after which she took parental leave for up to three years. Having returned to work, she turned to her employer with a question about when she could be granted annual paid leave (see.

table 2). Table 2 Work Annual paid leave Maternity leave Parental leave up to 3 years of age Work From 01/20/2009 to 06/24/2009 From 06/25/2009 to 07/22/2009 From 07/23/2009 to 12/09/2009 From 12/10/2009 to 01/10 .2012 From 02.10.2012 5 months. 5 days 28 k. days. 140 k.d. (4 months 18 days) — — Despite the fact that the woman has not worked for this employer for six months, she may be granted annual paid leave upon her application (Part 3 of Article 122 of the Labor Code of the Russian Federation).

Calculation of vacation pay after maternity leave has its own peculiarities

An important point: maternity leave entitles you to annual paid vacation days, but childcare for a child under 3 years of age does not. Read more about this here and here. Article 260 of the Labor Code of the Russian Federation clearly states that immediately after maternity leave for pregnancy or care, you can declare your desire to go on another paid leave if she did not use it before registering sick leave in connection with going on maternity leave.

Moreover, the length of service in a given organization does not matter. Since such a right is enshrined in the Labor Code of the Russian Federation, the employer does not have the right to refuse an employee if she writes a statement.

However, this is only true for the case when the day the end of one of the parts of maternity leave precedes the day the annual rest begins. If, after maternity leave, the employee returned to work, and after a certain period of time decided to go on vacation, then the guarantee from Article 260 of the Labor Code of the Russian Federation will no longer apply to her.

Plus, days for maternity leave due to pregnancy are added to this. Example Initial data:

  • 04/02/2012 - date of employment;
  • 11/23/2014 - start date of maternity leave;
  • 02/01/2018 - end date of care for a child under 3 years old;
  • 56 days of annual rest were used by the employee in the first and second working year (two times 28);
  • There are no periods excluded from the vacation period.
  1. Vacation period: from 04/02/2012 to 04/01/2013 - the first working year, from 04/02/2013 to 04/01/2014 - the second working year, from 04/02/2014 to 11/22/2014 - 7 full months and 20 days (20 days are rounded to the full month).

Is maternity leave included in the calculated vacation period?

Info

To be granted annual paid leave, a woman’s working year should have included the period from January 20, 2009 to January 19, 2010. However, in connection with the birth of a child, she took out maternity leave for up to three years, which included length of service giving the right to annual paid leave. vacation not included.

Important

That is, the period from December 10, 2009 to January 19, 2010, which amounted to 41 calendar days, was not included in the working year. Therefore, it is necessary to shift the upper limit of the working year by this number of days from the date the woman returns from maternity leave.

To do this, we count 41 calendar days from October 2, 2012 and determine that this date will be November 11, 2012. Thus, the lower limit of the working year is January 20, 2009, and the upper limit is November 11, 2012.


Since November 12, 2012

Income for calculating average daily earnings includes:

  • the amount of wages received during the pay period;
  • various bonuses, allowances and additional payments.

The regional coefficient is taken into account as part of the added income. If there was an increase in salaries in the billing period, then indexation is carried out.

The following income is not taken into account:

  • vacation pay;
  • travel allowances;
  • one-time bonuses;
  • one-time benefits;
  • dividends and interest amounts;
  • compensation of various types;
  • bonus payments received for participation in competitions and competitions;
  • subsidies of all types;
  • sums of money that acted as a holiday present;
  • benefits for caring for a child with a disability.

The procedure for calculating vacation payments after maternity leave is carried out in a standard manner.

If the month is incomplete, then the number of days in it is determined as calendar days worked, divided by the total number of calendar days and multiplied by 29.3. Formula for calculation: Average earnings = (All income / Number of full months * 29.3 + Number of days in partial months) to contents Vacation pay formula for annual vacation After the average earnings are determined, you can calculate vacation pay for annual vacation: Calculation formula: Vacation pay = Average earnings * Vacation days to contents Example for 2018 Example conditions: Maternity leave to care for a child up to 3 years old for citizen O.V. Nekrasova.

If a woman immediately went to work after sick leave, then she has no excluded periods, and the billing period will be 12 calendar months before the month of registration of the next vacation. If a woman went to work after caring for a child, then she had no income in the previous 12 months.

In this case, you can replace the period with an earlier one - taken 12 months before the start of the maternity leave. The right of replacement is stated in Decree of the Government of the Russian Federation of December 24, 2007 N 922 (as amended on December 10, 2016). back to contents Calculation of average earnings? An equally important role when calculating the vacation amount after leaving maternity leave is played by the average daily earnings.
In relation to maternity leave, this has not been established. Thus, the period when the employee was on maternity leave, granted to her on the basis of a certificate of incapacity for work, is included in the length of service giving the right to annual paid leave, and is taken into account when determining the number of days of unused vacation subject to monetary compensation upon dismissal. Please note: When calculating average earnings to calculate compensation for unused vacation, the time an employee is on maternity leave, as well as child care leave, is excluded from the calculation period (clause
“b” and “f” clause 5 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).
In contrast to parental leave until the child reaches the age of three, which is not included in the vacation experience (Part 5 of Article 256 of the Labor Code of the Russian Federation). Secondly, during the period of parental leave, the employee retains his place of work/position (Article 256 of the Labor Code of the Russian Federation). Let's consider when and in what amount annual paid leave is due to employees who have returned from maternity leave or childcare leave under three years of age. To answer this question, it is necessary to clarify whether all vacations were used by the woman in full during the previous time and within the boundaries of the last working year.

There are different situations possible here. Let's look at them using specific examples. Situation 1. The employee worked for less than six months. In the first working year, the woman worked for less than six months (5 months and 5 days).

This means that during this period the maternity leaver earned 5 months of vacation experience. To calculate the number of days of annual leave due during this period, you should use the formula: Formula: Days = 5 * 28/12 = 11.67 days. During the period of work before going on maternity leave How to calculate the days during the period of work before maternity leave? To do this you need to follow these steps:

  1. The length of service that gives the right to rest on the date preceding maternity leave is considered.

Important! Vacation experience is the time of work expressed in full months (absenteeism, leave at one’s own expense for more than 14 days per year, previous child care under 3 years of age, suspension from work due to the fault of the employee are excluded from this period).