Are contributions subject to financial assistance at the birth of a child? Application for financial assistance at the birth of a child

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From the thirtieth week of pregnancy, a working woman goes on maternity leave legally. She can stay on it until the baby reaches one and a half or three years. Such an important event in the life of every person affected the legislation of the Russian Federation. It regulates all issues regarding social and financial payments to new parents. Additionally, financial assistance in connection with the birth of a child can be approved by a specific institution.

The system of laws of the Russian Federation provides for state support for mothers. It lasts until the child is three years old, in some cases - 4.5 years old. Officially employed and unemployed women can count on financial assistance.

The legislation provides a number of benefits for young mothers:

• one-time assistance;
• monthly benefits;
• social certificates.

These benefits are mandatory, and the state also considers financial assistance from the enterprise where the woman is employed. The peculiarity of this benefit is its optional nature.

The expectant mother is obliged to prepare documents for financing in advance. From the thirtieth week of an interesting situation, the woman draws up sick leave and goes on maternity leave.

Who is eligible for assistance at the birth of a child?

A collective work agreement may provide for a category of employees who are entitled to financial assistance at the birth of a child. If there is no such clause, the decision on the benefit is made personally by the head of the institution. The father and mother of the child can count on them.

The state includes the following categories of persons as recipients of financial assistance:

• dad, mom, in some cases - both parents at the same time;
• guardians;
• adoptive parents.

Classification of financing at the birth of a child

With the advent of a child, significant mobilization of the financial side is required. Material payments on a territorial basis are federal and regional. The first type applies to all women in labor. Sponsored by the general state budget. The second - by the subjects of Russia.

Mandatory state material payments have a certain classification:

• one-time financial assistance;
• for pregnancy and childbirth;
• caring for a baby until he reaches 18 months;
• at the birth of two or more children;
• certain categories of Russian citizens;
• privileges for large families.

The latter type is also regulated by regional legislation, including social benefits characteristic of each subject of the Russian Federation.

For working women there are one-time payments. They are set at the discretion of the employer at the birth of a child. This is an optional category of financial assistance, but many organizations provide it.

One-time government assistance

Any citizen of Russia is able to receive one-time financial assistance from the state at the birth of a baby. He receives it regardless of employment after childbirth.

One-time government assistance is provided to only one parent. The amount of payments depends on the region. For 2019, the standard value was 16,350 rubles. The amount of the one-time payment increases depending on the regional coefficient. The regions of the Far North have a higher rate.

There is another type of one-time government assistance. It is available to employed women who register before the twelfth week of pregnancy. Its size is about 600 rubles.

Each year, the one-time payment amounts are indexed. Any parent can receive one-time government support. The deadline for receiving it is valid for six months from the date of birth of the child.

Monthly allowance for child care up to one and a half years old

They can receive financial assistance for caring for a child under one and a half years of age. right:

• parents;
• guardians;
• adoptive parents.

Its main difference from maternity and pregnancy benefits is the category of persons caring for the baby. It is paid to the child's actual teacher. The amount of the benefit is equal to 40% of the average monthly salary. It cannot be less than the amount established by the state. The minimum wage is taken as the basis for the minimum deduction. At the birth of the second and subsequent baby, the amount doubles.

Maternity benefits are paid only to officially employed mothers. If she does not have a permanent place of work, the following cases apply:

• the organization was liquidated and ceased operations;
• the young mother is a full-time student;
• woman - contract soldier;
• the child was adopted.

The amount of the benefit is calculated based on the average daily salary. For the first baby it is multiplied by 140 days. At the birth of twins, another 54 days are added to the number of established days.

Payments upon the birth of two children

The birth of one child is accompanied by significant financial expenses, the second - even greater. If a woman gives birth to two children at the same time, the amount of mandatory monthly benefits increases.

For a mother with 2 or more children, a special type of one-time financing is established - maternity capital. The amount of the benefit is significant, so it can be spent on improving living conditions and the education of the child. Full disposal of capital money is permitted upon the child’s third birthday. An exception applies when paying off a mortgage loan or caring for a disabled person.

The amount of maternity capital established in 2019 is 453,000 rubles. The amount of state aid is fixed until the end of 2020.

State and regional assistance to families with many children

The legislation of the Russian Federation is constantly working to improve the standard of living of large families. Additional privileges are also provided by regions. Parents of three or more offspring have
the right to receive the following benefits:

• gratuitous land plot from the state;
• financing for a third child from birth to 3 years;
• utility subsidies;
• educational benefits;
• abolition of transport tax on one vehicle;
• other social types of assistance.

Material assistance for certain categories of citizens

Additional financial assistance is provided to women whose husbands are military personnel or conscripts. One-time payments to mothers have been increased - above 25 thousand rubles. The regional coefficient is added to the one-time benefit. The duration of increased payments is valid until the child is three years old or until the end of service.

Tax deduction for the birth of a child

Article number 218 of the Tax Code of the Russian Federation regulates the amount of tax deductions for parents of the first and subsequent children. They are valid until the child reaches the age of majority or until he is 24 years old if he is a full-time student.

Taxes do not apply to one-time payments from enterprises of less than 50 thousand.

Table of personal income tax deductions for different categories of parents

The law determines a fixed amount of part of the monthly salary, which is not subject to the mandatory 13% taxation.

Such deductions are made upon provision of the necessary documents to the employer and are valid for both parents.

Financial assistance at work

Payments of one-time financial assistance to an employee are optional. This is influenced by the presence of a special clause in the employment contract. If it provides for one-time funding at the birth of a baby, then the woman will need only two documents: an application and a birth certificate. The head of the institution has the right to refuse financial benefits.

How to apply for benefits?

• To apply for one-time, monthly benefits, you will need to collect the necessary package of documents:
• applications for one-time or monthly benefits;
• certificate of joint residence of a newborn baby;
• parental passports;
• employment history;

birth certificate.

Additionally, a certificate of income (if the woman is employed) and scholarships (for students) are collected.

A woman has the right to count on one-time financial assistance from her employer by writing a corresponding application. It must be written in your own hand, indicating the name of the organization, your own initials and the director.

Application deadlines

The time for the mother to submit the application is valid until the baby’s first birthday. Later, the relaxations for tax deductions will be cancelled. They only apply when the baby reaches one year of age.

Order

The order document is drawn up only on the basis of a handwritten statement by the woman in labor or on the personal initiative of the manager. Its preparation must comply with the canons of office work. It indicates the details of the organization, the employee, the main boss, his personal signature, and the amount of the benefit. The chief accountant and the new parent should be familiarized with the paper. An application document is attached to it. Service experts talk about whether the amount of financial assistance in connection with the birth of a child is subject to personal income tax and insurance contributions, as well as about the documents justifying this paymentLegal consulting GARANT

Svetlana Ovchinnikova and Maxim Zolotykh.

Payment of financial assistance to employees does not depend on the quantity and quality of work performed and is not related to the performance of labor functions by the employee, and therefore does not relate to wages. Financial assistance to employees can be paid based on an order from the manager or an application from an employee of the organization signed by the manager. The organization has the right to provide for the cases, conditions and procedure for paying financial assistance to employees in the collective agreement (Art.41

Labor Code of the Russian Federation) and (or) in local regulations of the employer.

Contributions for compulsory social insurance to the Pension Fund, Compulsory Medical Insurance Fund and the Federal Social Insurance Fund of the Russian Federation According toPart 1 Art. 7

Federal Law of July 24, 2009 N 212-FZ (hereinafter referred to as Law N 212-FZ) the object of taxation of insurance premiums for insurance premium payers is payments and other remunerations accrued by them in favor of individuals within the framework of labor relations and civil contracts, the subject which is the performance of work, the provision of services, as well as under copyright contracts, agreements on the alienation of exclusive rights, licensing agreements.Article 9 of Law N 212-FZ defines a list of payments and remunerations for which insurance premiums are not charged. Among such payments are the amounts of one-time financial assistance provided by insurance premium payers to employees (parents, adoptive parents, guardians) at the birth of a child, paid during the first year after his birth, but not more than 50,000 rubles for each child (clause 3, part 1, art. 9Law N 212-FZ). The first year of life ends on the eve of the child's birthday ( clause 3 art. 4

Law N 212-FZ).If financial assistance in connection with the birth of a child is paid after one year after his birth, then the organization paying insurance premiums has the right to applyclause 11, part 1, art. 9 Law N 212-FZ, on the basis of which amounts of financial assistance provided by employers to their employees not exceeding 4,000 rubles are not subject to insurance contributions. per employee per billing period (see alsoletter

Ministry of Health and Social Development of Russia dated 04/05/2010 N 5905-17).

If such assistance is paid by the employer one year after the birth of the baby, then insurance premiums must be charged for an amount exceeding 4,000 rubles.

Contributions for insurance against accidents and occupational diseases

According toArt. 20.1Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases" (hereinafter - Law N 125-FZ) the object of taxation of insurance premiums is payments and other remunerations paid by insurers in favor of the insured within the framework of labor relations and civil contracts, if in accordance with the civil contract the policyholder is obliged to pay insurance premiums to the insurer. The base for calculating insurance premiums is determined as the sum of these payments and other remunerations accrued by policyholders in favor of the insured, with the exception of the amounts specified in Art. 20.2 Law N 125-FZ.

Let us note that the object of taxation of insurance contributions for compulsory social insurance from NS and PZ and the base for their calculation completely coincide with the object of taxation and the base for calculating contributions for compulsory social insurance provided for by Law N 212-FZ (Art.20.1Law N 125-FZ). According topp. 3 p. 1 art. 20.2

Law N 125-FZ is not subject to insurance premiums: for insurance from NS and PZ, the amount of one-time financial assistance provided by insurers to employees at the birth of a child, paid during the first year after his birth, but in an amount not exceeding 50,000 rubles.In addition, amounts of financial assistance provided by employers to their employees that do not exceed 4,000 rubles are not subject to insurance premiums. per employee per billing period (pp.

12 clause 1 art. 20.2

Law N 125-FZ). That is (as in the case of insurance contributions for compulsory social insurance), if financial assistance in connection with the birth of a child is paid after one year after his birth, such assistance is not subject to insurance contributions only in the amount of 4,000 rubles, and an amount exceeding 4000 rub. is subject to contributions for insurance from NS and PZ. Personal income taxBasedclause 1 art. 210 Tax Code of the Russian Federation).

By virtue of clause 1 art. 226Under the Tax Code of the Russian Federation, organizations from which or as a result of relations with which the taxpayer received income are required to calculate, withhold from the taxpayer and pay the amount of tax to the budget. According to clause 4 art. 226Under the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment.

Income that is not subject to taxation (exempt from taxation) is listed in Art. 217 Tax Code of the Russian Federation. According toclause 8 art. 217The Tax Code of the Russian Federation does not subject to taxation the amount of one-time payments (including in the form of financial assistance) made by employers to employees at the birth of a child during the first year after his birth, but in an amount not exceeding 50,000 rubles. From the amount of financial assistance exceeding 50,000 rubles, personal income tax is withheld in accordance with the general procedure. The provisions of this paragraph also apply to income received by the taxpayer in kind (Law N 212-FZ, on the basis of which amounts of financial assistance provided by employers to their employees not exceeding 4,000 rubles are not subject to insurance contributions. per employee per billing period (see alsoMinistry of Finance of Russia dated 08/09/2010 N 03-04-06/6-175).

In accordance withclause 28 art. 217The Tax Code of the Russian Federation exempts from taxation income not exceeding 4,000 rubles per tax period received by employees in the form of material assistance provided by employers.

Considering the norms chapter 23The Tax Code of the Russian Federation, when paying an employee financial assistance in connection with the birth of a child in the amount of 19,000 rubles during the first year after his birth, the specified amount is exempt from personal income tax.

Payment of financial assistance in connection with the birth of a child, made by an organization after one year after the birth of the child, is not subject to personal income tax only up to 4,000 rubles.

Documents serving as the basis for payment of financial assistance

Financial assistance can be paid on the basis of an order from the manager or an application from an employee of the organization, with the resolution of the manager.

The order for payment of financial assistance usually states:

Last name, first name and patronymic of the person receiving assistance;

Reason for payment of financial assistance;

Amount of financial assistance.

Copies of the child’s birth (adoption) certificate are attached to these documents.

On the issue of the need for an employee to provide a certificate from his wife’s place of work containing information about her receipt (non-receipt) of financial assistance in connection with the birth of a child and the amount of this assistance, we note the following. In letters from the Russian Ministry of Financedated 12/26/2012 N 03-04-06/6-367, dated January 25, 2012 N 03-04-05/8-67it is explained that from the normclause 8 art. 217The Tax Code of the Russian Federation states that one-time financial assistance at the birth of a child provided in an amount not exceeding 50,000 rubles to one of the parents of their choice or to two parents based on a total amount of 50,000 rubles is not subject to personal income tax.

Thus, the Ministry of Finance of Russia consistently adheres to the point of view according to which exemption from personal income tax for material assistance in the amount of 50,000 rubles can be applied to a specific child only once, while either one of the parents or both can take advantage of the benefit, distributing it among themselves the amount of 50,000 rubles (see also letters from the Ministry of Finance of Russiadated 07/01/2013 N 03-04-06/24978, dated January 16, 2013 N 03-04-05/10-26).

However, the above statement by the Russian Ministry of Finance does not seem entirely correct. After all, the norms of the Tax Code of the Russian Federation do not indicate that taking advantage of the benefits provided forclause 8 art. 217According to the Tax Code of the Russian Federation, a taxpayer who has a child can do so only on the condition that the second parent did not take advantage of this benefit. Tax legislation does not contain requirements for confirmation by the second parent of the fact of non-receipt of appropriate financial assistance.

Representatives of the Russian Ministry of Finance inletterdated 07.12.2012 N 03-04-06/8-346 also note that special provisions establishing the right of the employer, when calculating material assistance exempt from personal income tax, to require the submission of a certificate of form 2-NDFL“Certificate of income of an individual for the year 20__” from the place of work of the other parent, in NKThe Russian Federation is not contained. At the same time, since when an employee of an organization receives financial assistance, responsibility for the correct deduction of personal income tax is assigned by the Tax Code of the Russian Federation to the organization that is a tax agent, then in order to confirm the fact of receipt or non-receipt of such assistance by one of the parents, the organization requires the organization to provide information on the income of individuals in Form 2 -NDFL seems reasonable.

If an employee of the organization does not provide information about the receipt of the specified financial assistance by another parent who is an employee of another organization, then the organization has the right to independently request the necessary information from the other organization.

If it is impossible to provide a certificate forform 2-NDFLdue to circumstances beyond the control of the individual (for example, the other parent does not work), tax exemption for the specified financial assistance can be carried out by the organization on the basis of a corresponding statement signed by the other parent about non-receipt of the specified payment.

IN letterThe Ministry of Finance of Russia dated 07/01/2013 N 03-04-06/24978 also states that to confirm the fact of receipt (non-receipt) of financial assistance by one of the parents can be usedform 2-NDFL, containing data on income paid to an individual by his employer for the period during the first year after the birth of the child. In addition, to confirm the absence of an employment relationship with one of the parents, the data from his work record book, as well as relevant certificates issued by the employment service authorities, can be used.

Regarding the situation under consideration,reading the above explanations of the Ministry of Finance of Russia, as well as the lack of judicial practice, we believe that in order to avoid tax risks for the organization, it is advisable to ensure the availability of documents confirming the fact that the employee’s wife received (or did not receive) the financial assistance provided for clause 8 art. 217 Tax Code of the Russian Federation.

Mat. assistance at the birth of a child in 201 7-2018 year can be paid to an employed parent. We will talk about how financial assistance is paid in connection with the birth of a child in this article.

One-time financial assistance for the birth of a child: general provisions and grounds for payments

The legislation bypasses the issues of regulating the procedure for calculating financial assistance, including for employees who have children. However, this does not mean that young parents cannot count on employer support.

There are two options for receiving financial assistance at work upon the birth of a child:

1. If the procedure for calculating the amounts in question is not regulated or, it is necessary to submit an application to the employer with a request for the issuance of financial assistance. In this case, the management itself will decide whether to make a payment or not.
2. If the payment procedure is regulated by the internal documents of the organization, it is necessary to study the requirements established by them and act in accordance with the prescribed procedure.

The decision to pay (both in the first and second situations) is made by the employer, issuing an act of will - an order.

The grounds for calculating payments are:

• The birth of a child to an employee in an organization.
• Adoption of a child by a worker. The legal status of persons who have adopted a child in accordance with the procedure established by law is equal to the status of parents.
• Recognition of a company employee as a child's guardian.

Application for mat. assistance at the birth of a child and other documents that must be submitted to the employer

If the procedure for providing mat. assistance at the birth of a child is not regulated by the company’s internal documents; to receive it, it is enough to submit to the employer:

1. Statement.
2. Child's birth certificate.

At the same time, management has no obligation to make payments; the issue is resolved solely at the discretion of the employer.

If the procedure for paying financial assistance is regulated within the organization, the internal regulations may stipulate the timing, amount of payments, and the list of required documents. You must carefully study all requirements and act in accordance with them. In most cases, it is necessary to write an application, otherwise management may not even know that a child was born, adopted, or taken into custody.

Below you can see a sample application:

To the Director of Veres LLC

Ivanov A.A.

Chief accountant

Irisova V.V.

Statement

for financial assistance at the birth of a child

In connection with the birth of my child, I ask for financial assistance in the amount of 5,000 rubles.

Appendix: birth certificate series NI-11 No. 121451

Irisova V.V. /Irisova/

Taxation of financial assistance in connection with the birth of a child

The procedure for taxation of financial assistance at the birth of a child in 2017-2018 is established by clause 8 of Art. 217 Tax Code of the Russian Federation. If the amount paid is less than 50,000 rubles, then personal income tax is not paid. If the amount is more than 50,000 rubles, payments in excess of this amount are taxed. If twins are born, 100,000 rubles are exempt from income tax, and if triplets are born - 150,000 rubles.

A similar rule has been established for insurance premiums. If financial assistance is paid in an amount of less than 50,000 rubles, insurance premiums are not paid. Insurance premiums are levied on amounts in excess of 50,000 rubles (clause 1 of Article 422 of the Tax Code of the Russian Federation).

State lump sum benefit for the birth of a child

Many people confuse financial assistance at the birth of a child and the state lump-sum benefit provided to one of the parents after the birth of a child by virtue of Art. 11 Federal Law “On State Benefits...” dated May 19, 1995 No. 81, which is paid by social authorities. protection. These payments have similar features, but they have different legal natures.

The differences are as follows:

1. Payment of benefits is mandatory by law, but financial assistance is not.
2. The procedure for paying benefits is prescribed at the legislative level, but financial assistance is not.
3. The size of the benefit is indexed annually, but financial assistance is not.
4. The issue of the need to pay financial assistance is decided by the employer, and the benefit is paid regardless of his decision and will.

The procedure for paying benefits is established by Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n. Its size is 8,000 rubles, but is constantly indexed and for 2018 it is equal to 16,350 rubles 33 kopecks. The list of required documents is established in clause 28 of the Procedure.

Thus, if the organization does not have a fixed procedure for paying financial assistance, the decision on payment is made by the employer, if he has his will to do so. If the procedure is established in local acts or collective agreements, then financial assistance is paid in accordance with the requirements of these acts.

For many families or single parents, financial assistance for the birth of a child in 2019 will serve as a good financial help to stand stronger on their feet. Let's look at how it should be formalized, reflected in accounting, and what nuances there are regarding personal income tax and insurance premiums.

Kinds

The birth of a baby in most Russian families requires the mobilization of all financial resources. State social programs come to the aid of parents with infants. They contribute to some normalization of the budget of families with newborns. At the same time, there are several types of cash payments at the birth of a baby, which can also be called financial assistance.

What kind of financial assistance for the birth of a child in 2019 awaits parents in Russia? For better orientation in the variety of payments, you can divide them into:

1. mandatory;
2. optional.

The first includes all types of assistance that the child’s mother will receive from the state. To the second - from the enterprise where she works.

The next difference lies in the type of payments. They can be:

• one-time (received once after childbirth);
• monthly (paid until the child reaches the age of one and a half or 3 years.

Another difference between benefits is that they can be:

• federal (allowed to all Russian mothers in labor and comes from the national budget);
• regional (issued by constituent entities of the Russian Federation).

Regions pay benefits for the birth of a child from their treasury. They themselves determine the conditions for receiving such benefits. For example, provided that families need such money.

The most significant type of government financial assistance today is maternity capital. Certificates for it are issued throughout the country at the birth of the 2nd and subsequent children. The main goal of this measure is to stimulate the birth rate in Russian families.

What is required from the state

A pregnant employee goes on prenatal leave already in the 30th week of her pregnancy. She is given a sick leave certificate.

The first payment that an expectant mother can receive is a benefit for early registration at the antenatal clinic. To do this, you must first appear within 12 weeks. From February 1, 2019, a one-time benefit for women registered with medical organizations in the early stages of pregnancy (up to 12 weeks) is paid in the amount of 655 rubles 49 kopecks.

If the pregnancy progresses well and the birth is normal, she will be given a certificate of temporary incapacity for work for 2 months before giving birth and for three months after. And if complications arise during labor and delivery, sick leave is issued for a larger number of days.

After being discharged from the maternity hospital, the woman submits documents to receive a one-time benefit. Moreover, the above type of financial assistance for the birth of a child in 2019 is provided to a woman in labor, regardless of her status: working, studying or unemployed.

From January 1, 2019, the one-time payment at the birth of a baby is approximately 17,479 rubles 73 kopecks.

To receive the benefit in question, you must submit the following documents:

• application from the mother or father for financial assistance;
• original certificate from the second parent who did not receive this payment;
• original certificate from the registry office;
• child's birth certificate;
• passports of both parents.

Keep in mind: the last two items must be presented in originals, but copies of these documents must be submitted.

What to expect from an employer

A woman can also count on help from her enterprise. Although everything here is the will of the leadership. When submitting the appropriate application, you should remember: the employer is not obliged to provide it. Although sometimes such payments are mentioned in the collective agreement.

Military personnel and certain categories of government employees are often required to receive financial assistance from an employer upon the birth of a child. Below is a sample application for financial assistance for the birth of a child in 2019. The law does not impose any special requirements on it.

Taxes and fees

In order not to pay income tax, according to the law, this type of assistance should not exceed 50 thousand rubles (clause 7 of Article 217 of the Tax Code of the Russian Federation).

Thus, no tax is withheld from financial assistance at the birth of a child in 2019 if:

1. it was no more than 50,000 rubles;
2. received by the parent before the child reaches the age of 1 year.

Keep in mind: absolutely similar rules apply to insurance premiums (subclause 3, clause 1, article 422 of the Tax Code of the Russian Federation).

Postings

When financial assistance is issued for the birth of a child, transactions may vary depending on the sources from which it comes.

When retained earnings from previous years are used for these purposes, the posting is as follows:

Dt 84 – Kt 73(76) Let us note that it is possible to use retained earnings to provide financial assistance from an employer at the birth of a child only with the permission of the founders or participants/shareholders of the company, adopted at a general meeting. Accordingly, when an organization has a single founder, a general meeting is not held.

And here is the posting when the current year’s profit is used to provide assistance:

Dt 91-2 – Kt 73 (76) In this case, permission from the founders, participants, and shareholders is not required. The manager himself can decide whether to allocate money for such good deeds. If the decision is positive, he simply issues an order.

The issuance of financial aid itself should be reflected in this way:

Dt 73 (76) – Kt 50 (51) As you can see, a woman in any case has the right to count on financial assistance for the birth of a child in 2019. The main thing is not to despair and maintain friendly relations with management.

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.

The time for the mother to submit the application is valid until the baby’s first birthday. Later, the relaxations for tax deductions will be cancelled. They only apply when the baby reaches one year of age.

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.