Material assistance at the birth of a child. Receipt procedure

The birth of a child for a woman and her family is a significant event. New joys and cares, emotions and boundless happiness. When the gestational age reaches 30 weeks, the woman finishes her labor activity and goes on maternity leave.

Having given birth, mom completely devotes her time to the newborn and, if possible, to the rest of the family. The period from birth to one and a half or three years (in some cases and longer) is called parental leave.

Russian labor legislation provides for a number of payments before and after childbirth. Some are mandatory, but there are also such as material assistance at the birth of a child. These funds are paid only by decision of the organization’s management.

Classification of payments when a child is born

Benefits can be one-time in nature - then they are called lump sum. Or done monthly until the child reaches a minimum of 1 year 6 months. Russian law provides for longer periods for women on maternity leave - up to three or (in some cases) four and a half years.

Payments can also be classified by territorial criteria:

1. National or federal - such benefits are paid to all women, without exception, regardless of the region of their residence.
2. Local, that is, regional, are an addition to all-Russian benefits. Each region can independently regulate the size and frequency of such payments for newborns, as well as determine the categories of citizens to whom such assistance relies.
3. Incentive payments - this is a state program to increase the birth rate in Russia, the essence of which is material incentives for second or subsequent births. The family in which the second or third child was born receives the so-called maternity capital. The objectives of its spending are clearly defined by law. The program will be discontinued in 2016.

Payments at birth in 2013

The first thing a woman can count on, whose work experience is 2 years or more, is to pay a temporary certificate of incapacity for work. After 30 weeks, you are no longer required to go to work. Typically, the period of BL (sick leave) for BIR (pregnancy and childbirth) is 156 days, i.e. approximately 2 months before a significant event and 3 after. In the case of complicated birth, the term of the sick leave is extended. Payment under such a document is made within 1 month after the provision of all securities. Sick leave amounts are generally significant. But you need to take into account the fact that you will receive money only after childbirth.

So, we gradually approached the second payment - a one-time allowance at the birth of a child. This type of benefit is federal, paid regardless of whether the woman worked or not before childbirth. The amount of financial assistance at the birth of a child in 2014 amounted to 13 741 rubles, in 2013 - 13 087 rubles.

If you visited a maternity welfare clinic in advance, up to 12 weeks, then before the birth of the child they make out one more payment for early registration. The amount of such a benefit is small (about 500 rubles), but still it is money. They can be spent on the first pack of diapers for newborns.

How to get a manual?

In order to draw up such a benefit as one-time financial assistance at the birth of a child, it is necessary to collect a certain package of documents. Which papers are included in it can be found in the table below.

One-time financial assistance at birth

There are voluntary payments that the employer (most often the head of the state enterprise) accrues to the employee for the birth of a child. You can call such a benefit a reward or a bonus. The Labor Code of the Russian Federation in no way regulates the issuance of such benefits as voluntary financial assistance at the birth of a child. Thus, the result of an appeal to management can be both positive (approval) and negative (rejection). Material assistance at the birth of a child in 2014 can be any amount, at the discretion of the head of the enterprise, but not more than provided for in the Tax Code (50 thousand rubles).

Features of tax legislation

Many parents are wondering if personal income tax is subject to financial assistance at birth. The issues of tax payments related to the said payment are regulated by article 270, paragraph 23 of the Tax Code. According to this paragraph, one-time financial assistance at the birth of a child is not subject to taxation subject to the following conditions:

1. The amount does not exceed 50,000 rubles for each child.
2. Payment is made at a time.
3. Material assistance at the birth of a child should be provided in the first year of a baby's life.
4. Payment is made to an officially registered employee by his employer.

What parents need to know about receiving payments

Material assistance at the birth of a child can be provided to both mom and dad of the baby if they have different employers. To make a payment, you need to contact the organization’s management with a written statement. The company may require additional documents from you, for example, about the receipt or non-receipt of this payment by your spouse.

Moreover, the law does not prohibit receiving benefits at the place of work of each of the parents, such as material assistance at the birth of a child. Taxation sets the only limitation on non-payment of personal income tax: if the amount exceeds the value of 50,000 rubles, then one of the organizations will be required to withhold tax on personal income and make related contributions to insurance funds. Material assistance at the birth of a child (born in 2014) does not differ in any changes from previous years of practice.

However, the receipt of money may be refused. Sometimes it happens that in the internal orders of the organization such payments are not provided at all. But the leader or the union can influence the situation. So feel free to contact the management with a statement. Although it’s not possible to force the company to pay you such a benefit. Good relations with the leader and his recognition of your competence in working matters - these aspects can affect the adoption of a positive decision. There are cases when even individual entrepreneurs provided material assistance to an employee at the birth of a child.

Accounting entries and tax nuances

Some accountants, especially inexperienced, find it difficult to deal with the payment of "Material assistance at birth." Accounting entries in the "1C: Accounting" program are automatically compiled: DT 92.2 - KT 70. But this is not the point, or rather, not only this. It turns out that there are many nuances in this matter. Taxation, in accordance with the Tax Code, is not made in cases with the following payments:

1. At birth or adoption of a child.
2. Other types of material assistance, except for the provision of this type of allowance for the annual leave of an employee.

Other types of financial assistance should be understood as payments related to:

• with natural disasters and emergency situations, as a result of which the death of the employee or his family members occurred;
• with the death of any member of the employee's family (including both parents of the spouses);
• with terrorist acts;
• with retirement by age or disability.

Payment to insurance funds

As mentioned above, the maternal assistance provided to an employee at the birth (adoption) of a child is not subject to insurance premiums within the amount of 50,000 rubles. Also not subject to taxation (UST) payments related to assistance in emergency situations.

In 2010, the legislation regarding the payment of UST changed. According to Federal Law 212-Federal Law, the remaining payments (except for those described above) are taxed by the insured amounts to the respective funds if the amount of assistance exceeds 4 thousand rubles. The organization will have to deduct 20% from the balance in favor of the Pension Fund, 2.9% in the Social Insurance Fund (FSS) and 3.1% in the MHIF.

Payments related to industrial accidents and occupational diseases are not subject to UST contributions in the presence of supporting documents.

Getting help. Start

The first step to receiving one-time assistance in connection with the birth of a baby or his adoption is to carefully study your employment contract and internal documents of a local nature.

If this type of assistance is provided by the organization in which you are officially registered, the employer will not be able to refuse this right to you. That's just the amount of payment will depend on the director of the enterprise. In any case, more than 50,000 rubles. You can not count.

The second scenario is that the organization does not provide this type of assistance. But even in such a situation, it is worth trying to turn to the manual. Yes, the result may be negative. This must be taken into account. The employer is not obliged, but may, at his request, provide material assistance to his employees.

In addition, it is worth studying the documents in the company of the second parent. It is possible that your organization will refuse to pay you, and in the one where your spouse works, this type of assistance is provided.

It is also not prohibited by the laws of the Russian Federation (neither tax nor labor) to apply for payment to both organizations if the employer is different for the spouses. The limit on the total payment will be 50,000 rubles. Within this amount, personal income tax is not charged.

Filling out documents

An application for financial assistance, which will indicate the reason for its provision (birth of a child, death of one of the family members, other events), is written in any form, but it necessarily includes the following information and details:

1. Document heading (located in the upper right corner). Here is an example template:

To CEO _____________________

_{^{(full name of organization)}}

Name of Director ______________________

Name of employee ______________________

Position held _________________

2. Text (subheading STATEMENT in the middle of the page), then the following information:

1. The reason for the provision of help.
2. Date of compilation of the document and your signature.

Important are the supporting documents for the right to receive help from the employer. It is important to take into account that financial assistance can be provided for each child individually (up to 50,000 rubles), whose age does not exceed 1 year. For example, the birth of twins and other cases prescribed by law.

Confirmation may be required from the organization of the spouse (s) about receiving or not receiving mother support from his employer. Or the organization can independently request such data. It is always easier to attach a certificate from the work of the spouse (s) than to wait for confirmation on an official request.

How to find out the results of consideration of your appeal?

If your request is satisfied, the employer must draw up an order. It will describe two important points for you: the amount of help and the term for its payment.

After that, it remains only to wait for the transfer of funds to your bank account or payments from the organization’s cash desk.