Child care allowance up to 1.5 years in 2024: new sizes

Child care allowance up to 1.5 years is paid in the amount of 40% of the average monthly salary. The SFR pays it.

The benefit is calculated by dividing the amount of accruals to the employee for the previous two years, from which contributions from the VIM were paid, by the number of days in the billing period. It is standard for 730 days, but there are also excluded periods:

  • illness;
  • decree;
  • «children’s » vacations;
  • periods of exemption from work while maintaining average earnings, if contributions were not paid from it.

For more information, see: Is sick leave included in the calculation of average earnings?».

The calculation formula is as follows:


The salary of an employee for the billing period;

The number of days excluded from the calculation;

30.4 is the average number of days per month that is set for child benefit.

At the same time, it should be borne in mind that the amount of child benefit is limited to a maximum and a minimum. Therefore, the amount calculated according to the specified formula must be compared with the limits.

The maximum and minimum amounts of child care allowance up to 1.5 years old will increase in 2024:

  • Minimal due to indexing.
    Until 02/01/2024, the amount of the allowance is 8591.47 rubles. From 02/01/2024, it will traditionally be indexed.
  • The maximum is due to the change of the billing period (for 2022 and 2023), as a result of which the maximum average daily earnings increases. Since 01.01.2024, it is:

4039.73 rubles. ((1 032 000 + 1 917 000)/730).

Therefore, the maximum benefit for a full month will be equal to:

49,123.12 rubles (4039.73 × 30.4 × 40%).

This is the amount that the SFR will pay and which is exempt from personal income tax and contributions. Everything that the employer wants to pay in excess of it will be at his expense and with all salary accruals.The procedure for calculating, taxation and accounting for the additional payment of benefits to average earnings was explained by the experts of ConsultantPlus. You can view the recommendations for free by registering a trial access.

The amount of the monthly allowance, determined based on the minimum wage, for a vacation starting in 2024, cannot be less than 7,696.80 rubles. (19,242 rubles x 40%). 

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