One-time financial assistance at birth. Financial assistance from the employer at the birth of a child

The legislator at the federal level provides for several types of payments and benefits that are due to young parents. The main document regulating the issue under consideration is the Federal Law “On State Benefits for Citizens with Children” dated May 19, 1995 N 81-FZ.

Subjects of the federation and employers can also provide additional measures to support the family at the birth of a child. In order to receive financial assistance, you must follow a certain procedure.

Types of financial assistance at the birth of a child

Financial assistance can be provided to a young mother, both in cash and in kind, or in the form of benefits (free travel, discount on utility bills, etc.). Funds can be paid once, or monthly, quarterly. The availability of some benefits may be affected by the number of children. , and after the birth of the baby. Among them:

1. Financial assistance upon the onset of the thirtieth week of pregnancy (twenty-eighth multiple pregnancy). This includes maternity payments, a one-time payment to expectant mothers who registered before the twelfth week of pregnancy, and a birth certificate.
2. Financial assistance after the birth of a child. Includes lump sum allowance for the birth of a child, monthly child care allowance until he reaches one and a half years old, maternity capital, which is provided for special purposes specified in the law. There is also support addressed to large families, benefits for spouses of military personnel who are undergoing compulsory military service, a standard tax deduction for children and social tax deductions.

At the level of the subject of the federation, other support measures may be provided in the form of material assistance, enshrined in local legislative acts.

Maternity benefit

This type of benefit can be received by women who participate in compulsory social insurance, as well as those recognized as unemployed within a year after dismissal due to the liquidation of the institution, as well as full-time students, etc. The benefit is paid for the period of maternity leave.

For getting maternity benefits must be prepared and sick leave, hand them in:

• to the accounting department at the place of work, if there is an employment contract, or it was terminated a month before going on maternity leave, other cases provided for by law (moving, illness, etc.);
• to the social insurance fund when the region participates in the “pilot project” of the Social Insurance Fund, or if the woman does not work or is dismissed due to the liquidation of the organization.

Funds are accrued for the time you are actually on maternity leave. The maximum period for filing an application is six months after the end of the vacation. If the deadline is missed, it can be restored if there are good reasons for such an omission. In this case, the appeal occurs directly to the social insurance fund. If the fund refuses to pay and considers the reason not valid, you can apply to the court to restore the deadline.

The application for payment is reviewed within ten days. The Social Insurance Fund makes payments until the 26th of the next month.

At the regional level, additional payments to this type of benefit may be provided. Funds come from the subject’s budget and are paid by the social protection authority. Employers can provide their own benefits and enshrine them in internal local regulations. Such payments will be subject to tax.

It should be noted that if a woman uses maternity leave and receives the appropriate benefit, then she has the opportunity to receive a lump sum payment in connection with early registration. To initiate receipt of this payment, it is very important to register with a medical institution before the twelfth week of pregnancy and obtain a certificate to this effect. It will be the basis for the calculation and transfer of funds.

One-time benefit for the birth of a child: documents and procedure for receiving

The specified funds are paid once. If more than one child is born in a family, then funds are paid for each child. For 2016, the amount is 15,512.65 rubles, excluding regional coefficients. Recipients of funds can be one of the parents or a citizen replacing him.

Parents need to prepare documents for the application. The general package of documents includes:

• statement;
• parents' passports;
• children's birth certificate;
• in the case of relevant evidence;
• in case of a registered marriage, a certificate from one parent is provided stating that he did not receive the payment. The corresponding certificate can be obtained from the employer's accounting department. If the spouse does not have a job, you should contact the social security department;
• other documents provided for by regulations.

One of the parents can receive money from the employer if there is a permanent official place of work. If young parents are studying full-time, then they should apply at their place of study. If both parents are unemployed, they should contact the social security authority. The application takes place at the place of stay or actual place of residence. Here you will additionally need documents indicating the absence of a place of work (work book, certificate from the dean’s office, certificate from government bodies).

In order for the social protection authority to implement payment of financial assistance You should open a bank account and provide a statement containing the account number. The social security authority can also make payments through the federal postal office.

The legislator limits the period for submitting documents to six months from the date of birth of the child.

The benefit is paid by the employer within ten days from the date of receipt of all necessary documents, and by social security authorities - no later than the twenty-sixth day of the next month.

Child care allowance

Upon completion of maternity leave, parents or other persons caring for the baby can receive benefits until the child reaches one and a half years of age.

Cash can be paid either monthly or once a quarter. The payment is financed by the Social Insurance Fund.

The government sets a minimum amount (for 2016, this amount is equal to 2908.62 rubles without taking into account the regional coefficient), increased amounts are due to those who are entitled to care leave based on labor legislation.

Along with the minimum values, the legislator also provides for a maximum amount of 21,554.85 rubles. per month (as of 2016).

You should apply for payments to the employer’s accounting department or directly to the social insurance fund.

If parents do not work or are students, they need to submit an application to the local government.

The following documents are submitted at the place of work:

1. an application requesting the accrual of appropriate payments;
2. a copy of the order granting leave with a note on its duration;
3. child's birth certificate;
4. a copy of the applicant's passport;
5. a certificate from the spouse’s place of employment stating that he does not use such leave.

The employer makes a decision on the start and amount of payments within a ten-day period after submitting all the necessary documents to him.

The following documents should be sent to the local government:

• an extract from the work book with information about the last place of work;
• calculation of the corresponding previous benefit, if any;
• a copy of the order of dismissal from the last workplace;
• certificate of family composition.

A more detailed list of documents is contained in paragraphs 28 and 54 of Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 N 1012n.

It should be noted that payments and compensations on the occasion of the birth of children are not taxed (clause 1, article 217 of the Tax Code of the Russian Federation), and parents can use the standard tax deduction for children (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation)

The birth of a child implies support measures from the state. One of them is receiving state benefits at the birth of a child, which is paid to one of the parents in accordance with Art. 11 of Federal Law No. 81-FZ of May 19, 1995. Many young parents are interested in how to get financial assistance for the birth of a child, where to go to make payments and what documents you need to have for this: we will touch on these questions in our article.

In addition to state support measures at the federal level, constituent entities of the Russian Federation can establish additional payments and benefits related to the birth of a child, as well as offer assistance in kind. In Moscow, for example, according to Moscow Law No. 60 of November 23, 2005 (Article 3, Part 1 of Article 25), Moscow Law No. 67 of November 3, 2004 (Articles 3 and 4), Regulations , approved by Decree of the Moscow Government No. 199-PP dated April 6, 2004 and Appendix 1 to Decree of the Moscow Government No. 816-PP dated December 6, 2016, newborn children are provided with sets of baby linen.

Another source of receiving financial assistance in connection with the birth of a child may be the employer, if such measures are provided for by the provisions of internal orders and acts. In particular, employees of the Federal Communications Agency (Rossvyaz) receive financial assistance at the birth of a child in the amount of two minimum wages based on the Regulations approved by Rossvyaz Order No. 244 of November 8, 2016. To receive financial assistance, the employee must write an application.

We suggest the following procedure for receiving financial assistance at your place of work.

How to determine the amount of assistance by contacting your place of work

Types of financial assistance and the conditions under which assistance is paid are established in the employment contract, in the collective labor agreement or in a local regulatory act (see Labor Code, Articles 8, 9, 41 and 57).

What documents need to be provided to process payments?

To receive financial assistance at your place of work, you must submit a child’s birth certificate and an application for payment of financial assistance, drawn up in free written form.

You can indicate in your application the details of the account to which you are asking for financial assistance to be transferred. If the account is not specified, the employer will transfer financial assistance to the account to which the salary is transferred.

Financial assistance in connection with the birth of a child and in the first year after his birth, if the amount of financial assistance does not exceed 50,000 rubles. for each child, is not subject to personal income tax. Parents of a child who are officially employed have the right to receive a tax deduction for children in accordance with the Tax Code of the Russian Federation (clause 8 of Article 217, clause 4 of clause 1 of Article 218).

In the current realities and conditions of 2019, state assistance for the birth of children is extremely important for every family that has decided to have a child. After all, an unstable economy, constant currency fluctuations and the possibility of losing a job are extremely unconducive to demographic growth of the population. And state financial assistance for the birth of a child is one of the few government-guaranteed benefits that an expectant mother can safely count on. But getting confused about the amount of benefits for the birth of your child is not so difficult. Indeed, as of this year, 2019, throughout Russia there are a number of rules for making payments and calculating benefits for the birth of a child, compliance or non-compliance with which can significantly affect the amount of the benefit.

If you are preparing to become parents, but do not fully understand what kind of financial assistance you can count on from your employer and the state, then you can contact our specialists.

To receive qualified assistance, simply enter the question you are interested in into the pop-up online chat window and our legal consultants will be happy to tell you:

• what is the duration of paid leave related to pregnancy and childbirth;
• what amount of maternity payments from your employer can you expect in 2019;
• what is the amount of one-time guaranteed financial assistance from the state;
• what is the amount of benefits you are entitled to after the birth of a child as of 2019;
• what documents do you need to receive your due payments on time?

Maternity support is one of the highest priority tasks of all government bodies of the Russian Federation. This is why, as of 2019, in Russia there are a large number of social benefits, allowances, payments, as well as other material and non-material benefits for future parents.

Among the main benefits are the following:

One-time benefits:

• payment related to maternity leave, which is paid directly at the place of work of the expectant mother;
• one-time guaranteed financial assistance from the state;
• payment related to the early registration of a pregnant mother.

Monthly payments:

• financial assistance from the social insurance authorities of the Russian Federation.

Regional benefits:

• material/non-material assistance from Russian local authorities.

Additional benefits and social benefits:

• tax discounts;
• discount on utilities;
• discounted travel on public transport;
• other social benefits.

The amounts and conditions for receiving the benefits and payments described above depend on many factors: the place of residence of the parents, the level of the mother’s salary and the duration of her employment contract at her last place of work.

But if you are just preparing to become parents and decide to prepare to receive benefits, then you can calculate everything correctly and comply with all the rules and requirements. In this case, the total amount of benefits received may be equal to 50,000 rubles and even be significantly higher than this amount.

One-time benefits

Payment related to maternity leave, which is paid directly at the place of work of the expectant mother

As of the current year 2019, the duration of paid maternity leave in Russia is 140 calendar days for a single pregnancy and 194 days for a multiple pregnancy. During this entire period, at the place of work, the mother is accrued and paid one-time vacation pay. Accordingly, assistance from the employer will be equal to almost five monthly salaries in the case of a singleton pregnancy and almost seven salaries in the case of a multiple pregnancy. Accordingly, even with a singleton pregnancy and a salary of 10,000 rubles, financial assistance at the birth of a child, which is paid at the expense of the employer, will amount to about 50,000 Russian rubles.

One-time financial assistance from the state

As of January 1, 2019, state financial assistance amounts to 15,512.65 rubles. Any parent can receive it within 6 calendar months from the date of birth of the child. If you have two or more children, financial assistance is paid for each of your children.

If with the documentation of financial assistance from the employer everything is a little simpler - after all, the accounting department will calculate and pay the required benefit based on the documents they already have and the sick leave certificate of the expectant mother, then with receiving state assistance everything is a little more complicated.

To receive this assistance, you will have to collect a fairly impressive package of documents and knock on the threshold of more than one government agency. But millions of parents who have received such benefits prove that, despite bureaucratic difficulties, it is still possible to receive money.

Payment related to the early registration of a pregnant mother

In 2019, when registering before 12 weeks, a pregnant woman can qualify for a payment in the amount of 543 rubles 67 kopecks. An expectant mother will be able to apply for benefits no earlier than the twelfth week of pregnancy and no later than twelve months after the birth of the child.

Monthly payments and other regional benefits

Legislative changes in 2019 did not affect the norms of monthly payments due to the mother for eighteen months after the birth of the child. If the parent meets all the requirements established by the state (has a working experience of more than six months, received an official salary, etc.), then the social insurance fund will pay her forty percent of her average monthly income every month for a year and a half.

But the program described above is the national policy of Russia. Also, most administrative-territorial units of the Russian Federation have their own additional regional programs related to maternity support in the form of a variety of additional monthly payments.

Additional benefits and social benefits

At the birth of the second and each subsequent child, the mother is issued a certificate for maternal (family) capital. As of the beginning of 2019, the amount of this certificate is about five hundred rubles. But the parent will be able to spend this amount of money only for purposes clearly defined by the state, for example, paying for the child’s education, paying off a mortgage loan, etc. Most federal subjects also pay regional maternity capital. The amount of such regional maternity capital and the rules for its use are established by the norms of the relevant regional legislation.

There are also various other additional federal and regional programs to support parents of three or more children. You can find out about the availability of additional regional programs in your territorial offices of the social insurance fund, as well as from our lawyers.

The joy of motherhood is one of the most important natural goals of a woman’s existence. But bearing, giving birth and raising children in today’s world is an expensive, and sometimes very expensive, pleasure. The lack of funds has a direct negative impact on population growth and the demographic situation of the country. Therefore, the state at the federal and regional levels tries to support its citizens as much as possible in their desire to become parents. But if you still have questions about calculating or receiving due payments, you can always contact our specialists!

The state provides financial assistance to pregnant women through a system of state benefits. After filing sick leave for pregnancy and childbirth, the employee can count on receiving the amount of “maternity” benefits. If a certificate from a medical institution about the deadline for registration was attached to the certificate of incapacity for work, the employee will also receive an annually indexed one-time benefit for early registration. For the category of low-income people, a payment for special food has been introduced, and separate benefits are provided for the wives of military personnel undergoing military service. How does an employer provide financial assistance for the birth of a child?

Financial assistance for the birth of a child from the employer

After the birth of a child, an employed woman applies for a birth benefit through the company. Its amount is paid once and has a fixed amount. After the period of maternity sick leave expires, the employee can return to work or take leave to care for a newborn.

Unlike state benefits, financial assistance at work for the birth of a child is an additional payment, the purpose and size of which depends entirely on the desire and capabilities of the employer. The law provides for the right of enterprises and individual entrepreneurs to use this type of payment, which is not remuneration, in any amount. The Tax Code limits only the upper tax-free limit of payments - financial assistance at the birth of a child is not subject to personal income tax and insurance contributions if its value does not exceed 50 thousand rubles per newborn.

Both parents have the right to receive this payment. The taxation procedure for the amount transferred to the employee depends on when he applied for the payment. If financial assistance for the birth of a child is paid before the child turns 1 year old, then the entire amount up to 50,000 rubles is exempt from personal income tax for each parent (clause 8 of Article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated March 21, 2018 No. 03 -04-06/17568). If the child is already 1 year old on the date of actual payment of financial aid, then the tax-free deduction will be only 4,000 rubles.

Example 1

In January 2017, the employee gave birth to a child. In February 2017, she applied for financial assistance from her employer. He paid the funds - the amount of assistance was 56,000 rubles. Calculations:

• The tax will not be calculated on the entire amount, but on the excess of the legal limit - from 6,000 rubles (56,000 - 50,000).
• Personal income tax is withheld in the amount of 780 rubles. (6000 x 13%).
• The employee will receive 55,220 rubles. (56,000 – 780).

Example 2

The child was born in January 2017, but the employee applied for financial assistance from her employer only in February 2018. The company assigned her a payment in the amount of 56,000 rubles. Calculations:

1. The tax is calculated taking into account the standard tax benefit - 4,000 rubles. (reason: the child is one year old). The tax base is 52,000 rubles. (56,000 – 4000).
2. The amount of personal income tax subject to withholding and transfer to the budget is 6,760 rubles. (52,000 x 13%).
3. Financial assistance in connection with the birth of a child will be credited to the employee’s card in the amount of 49,240 rubles. (56,000 – 6760).

By analogy with personal income tax, financial assistance is assessed with insurance contributions (letter of the Ministry of Finance dated 08/07/2017 No. 03-04-06/50382). The amounts of material support paid cannot be taken into account by enterprises and individual entrepreneurs as part of costs that reduce the tax base for profits. This rule applies to those who apply the general taxation system and a simplified special regime (clause 23 of article 270, article 346.16 of the Tax Code of the Russian Federation).

An employer has the right to provide its employees with any type of financial assistance, including financial assistance to pregnant women, but a tax deduction of 50,000 rubles will not apply here.

Documentation of payment begins with providing the employer with the following set of documents:

• application for financial assistance at the birth of a child;
• a copy of the newborn’s birth certificate (and the original for data verification);
• for cases with adoption or registration of guardianship - a copy of the court decision, an agreement on the transfer of the child to a foster family.

If the employer makes a positive decision on the employee’s application, then an order (order) is issued to pay financial assistance indicating the amount to be accrued.

Financial assistance at the birth of a child: postings

In accounting, accrued financial assistance is reflected in relation to the source of financing:

• D84 - K73, if assistance is paid from retained earnings (for this, permission from the founders or shareholders of the company must be obtained);
• D91.2 – K73 – financial assistance is accrued at the expense of the company’s current profit;
• D73 – K68/NDFL – tax is withheld from the amount exceeding the non-taxable limit;
• D73 – K50 or 51 – issuance of financial aid in non-cash form or in cash at the cash desk.

The birth of a baby is a joyful event in the life of parents and very expensive. It is mandatory for the employee to be paid maternity and child care benefits.. But besides the mandatory payments New parents may receive financial assistance at the birth of a child from their employer. This payment is obligatory for the administration only if the provision for this type of assistance is enshrined in the collective agreement, but the director in any case has the right to financially help the employee, and the personnel officer must know how the assistance is formalized.

Financial assistance at the birth of a child. Legal grounds

In accordance with Article 129 of the Labor Code, an employer can encourage employees and help them financially in difficult situations. Voluntary payment is also provided for by other legal acts:

• Tax Code;
• Law “On Contributions to the Pension Fund, Compulsory Medical Insurance and Social Security” (No. 212).

For your information

One-time financial assistance for the birth of a child is a kind of service aimed at supporting an employee in need. An employer can help financially by:

• accrual of a monetary amount;
• purchasing clothes or baby care products;
• allocation of transport.

At the same time, assistance can be mandatory: if there is a condition in the collective agreement under which, in the event of the birth of a child, an employee is paid a certain amount of money as assistance, this can only be provided to a trade union member, then the administration is obliged to fulfill it.

Such a condition can also be enshrined in an independent local act of the company: in the provision on bonuses, financial assistance or payment.

Who is entitled to assistance at the birth of a child?

In a collective agreement or other local act, provided that assistance for the birth of a baby is paid, categories of employees who need help may be specified. If there is no obligatory condition, then the director alone makes the decision: whether to help the employee or not and in what amount.

When making a decision, the manager will probably take into account the following factors:

• the contribution of the employee asking for help to the common cause;
• its characteristics;
• length of service and usefulness to the company;
• the value of a qualification or position;
• financial situation of both the employee and the company.

Employers, if they have free money in the budget, willingly help proven responsible employees. Violators of discipline or those recently employed can hardly count on the favor of their superiors.

Important

Help can be provided:

• mom and dad of the baby (both are possible);
• guardians;
• to adoptive parents.

How much can you pay?

If the amount of financial assistance is established by a local act of the company, it cannot be underestimated, but it can be increased. In the absence of a condition, the director himself determines how much money can be allocated to an employee in need.

Financial assistance is not subject to taxes, that is, the company saves on this. However, in Article 9 of Federal Law No. 212 there is a clause stating that contributions do not need to be paid only if the conditions match:

• the child is under one year old;
• The amount of assistance is no more than 50 thousand rubles.

If the amount is greater, the company will pay all payments to the budget from the difference. And if the baby is older than one year, then contributions will be paid from the entire amount.

Under the same conditions, the employee is exempt from income tax according to the rule of Article 217 of the Tax Code..

important

It is not profitable for an employer to help an employee with money in an amount exceeding 50 thousand rubles, or when the child is older than a year.

How to apply

The registration must be initiated by the employee himself or his immediate superior. All registration will take place in 2 stages:

• an application is submitted for financial assistance at the birth of a child;
• an order is issued.

Both documents must comply with the office rules adopted by the company. If the company is small, then the documents can be drawn up by the director or entrepreneur himself according to generally accepted rules.

How to write an application for financial assistance at the birth of a child

To the right of the center of the sheet you need to place a header in which the data is indicated:

• Full name of the manager (entrepreneur, director) and position;
• Employee's name, department and position.

The document should be called: “Application”.

The application is dated and signed by the employee himself. A director's visa is required; without it, an order cannot be issued.

Sample application for financial assistance at the birth of a child

Director of Fortuna LLC Gorbunkov S.S.

from the knitter of the rafter workshop Semyonova A.A.

statement.

Due to the fact that my son was born on August 9, 2016 (a copy of the certificate is attached), my family incurs large expenses for his maintenance. I don’t have enough money of my own, so I ask you to provide me with financial assistance in the amount of 10,000 rubles.

Application deadline

important

Since both the company and the employee are exempt from taxes on assistance only if the child is under one year old, the application must be submitted in the period from the day of his birth to his first birthday.

If the director does not mind, you can apply for assistance even when the child is already one year old, but the company will pay contributions on the entire amount, and 13% income tax will be deducted from the employee.

Order

An order for financial assistance is issued only on the basis of an endorsed application, which indicates the amount. If the amount is not indicated, then the director’s visa must appear on the application indicating it.

The order must be drawn up according to the rules of office work, since it will appear when calculating taxes and contributions. The structure must contain the following elements:

• company name;
• registration number and publication number;
• preamble (“Based on the application and in connection with the birth of the child, I order”);
• administrative part (“Pay the knitter of the rafter workshop Semyonova A.A. financial assistance for the birth of a child in the amount of 10,000 rubles. Ground: birth certificate AA No. 123 dated 08/10/2016”);
• personal signature of the manager;
• information line for interested parties (accountant and employee).

reminder

You need to familiarize the employee and accountant with the order, file an application with it and put it in the folder according to the nomenclature.

If financial assistance for the birth of a child from the employer is initiated by the employee’s immediate supervisor, the order will still be based on the personal statement of the employee in need. And his manager, with a memo or a visa on the application, can apply for the request to be granted.