Material assistance for the birth of a child. Procedure for obtaining

The birth of a child for a woman and her family is a significant event. New pleasures and cares, experiences and boundless happiness. When the gestation period reaches 30 weeks, the woman ends her working life and goes on maternity leave.

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

The labor legislation of Russia provides for a number of payments before and after childbirth. Some are compulsory, but there are also such as financial assistance for 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 single-time - then they are called one-time. Or it can be done monthly until the child reaches at least 1 year 6 months. Russian legislation provides for a longer stay of women on parental leave - up to three or (in some cases) four and a half years.

Another payment can be classified according to the territorial sign:

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

Payments for the birth of a child in 2013

The first thing a woman can count on, the work record of which is 2 years or more, is the payment of a temporary certificate of incapacity for work. After 30 weeks you are no longer required to go to work. Usually the term of BL (hospital sheet) according to BIR (pregnancy and childbirth) is 156 days, that is, about 2 months before the event and 3 after. In the case of complicated delivery, the duration of the sick leave is extended. Payment under this document is made within 1 month after the provision of all securities. The sums of the sick leave sheet are, as a rule, considerable. But you need to take into account the fact that you will receive money only after giving birth.

So, smoothly we approached the second payment - a one-time benefit at the birth of a child. This type of benefits is federal, paid regardless of whether the woman worked before the birth. The amount of material assistance for the birth of a child in 2014 was 13,741 rubles, in 2013 - 13,087 rubles.

If you visited a women's consultation in advance, up to 12 weeks, then before the birth of a child, another payment is made for early registration. The amount of such a benefit is small (about 500 rubles), but still it's money. They can be spent on the first pack of diapers for newborns.

How to apply for a benefit?

To make such a grant, as a one-time financial assistance for the birth of a child, it is necessary to collect a certain package of documents. What kind of papers it includes, you can find out from the table below.

One-time financial assistance for the birth of a child

There are voluntary payments, which the employer (most often the head of a state enterprise) charges the employee for the birth of a child. You can call such an allowance a bonus or a bonus. The RF TC does not in any way regulate the issuance of such a grant, as voluntary material assistance for the birth of a child. Thus, the result of applying to the management can be both positive (approval) and negative (refusal) character. Material assistance for the birth of a child in 2014 may 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 interested in whether personal income tax is subject to material assistance when the child is born. Issues of tax payments related to the said payment are regulated by Article 270, paragraph 23 of the Tax Code. According to this clause, one-time material assistance at birth of a child is not subject to taxation if the following series of conditions are observed:

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

What parents need to know about receiving payments

Material assistance for the birth of a child can be provided to both mother and father of the baby, if they have different employers. To apply for payment, you need to apply to the management of the organization with a written application. The company may require you to have additional documents, for example, about the receipt or non-receipt of this payment by the spouse.

However, the law does not prohibit receiving at the place of work of each parent such a benefit as material assistance at the birth of a child. Taxation sets the only limit for non-payment of personal income tax: if the amount exceeds the value of 50,000 rubles, one of the organizations will be obliged to withhold personal income tax and make associated contributions to insurance funds. Material aid for the birth of a child (2014) is not distinguished by any changes from past years of practice.

However, the receipt of money can be denied. Sometimes it happens that in internal orders of the organization such payments are not provided at all. But a leader or a trade union can influence the situation. So feel free to apply to the management. Although it is not possible to compel the company to pay you such a benefit legislatively. Good relations with the manager and recognition of your competence in working matters - these aspects can influence the adoption of a positive decision. There are cases when even individual entrepreneurs rendered assistance to a colleague at the time of the birth of a child.

Accounting entries and nuances of taxation

Some accountants, especially the inexperienced, find it difficult to deal with the payment of "Material assistance for the birth of a child." Accounting entries in the program "1C: Accounting" are compiled automatically: DT 92.2 - CT 70. But it's not this, or rather, not only this. It turns out that in this issue there are many nuances. 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 maternity assistance, except for the provision of this type of benefit to the annual leave of an employee.

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

• With natural disasters and emergency situations, which resulted in the death of an employee or members of his family;
• With the death of any member of the family of the employee (including both parents of the spouses);
• With terrorist acts;
• With retirement by age or disability.

Payment to insurance funds

As mentioned above, the help given to the employee at the birth (adoption) of the child is not subject to insurance contributions in the amount of 50,000 rubles. Payments related to assistance in the event of emergency situations are also not subject to taxation (UST).

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

The payments of the UST are not subject to payments related to accidents at work and the acquisition of occupational diseases in the presence of supporting documents.

Obtaining of maternity help. Start

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

If this type of assistance is provided for by the organization in which you are officially established, the employer will not be able to refuse you this right. That's only 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 variant of the development of events is the organization does not render this kind of assistance. But even in this situation, it is worth trying to consult the leadership. Yes, the result can be negative. This must be taken into account. The employer is not obliged, but at his own discretion, can provide assistance to his employees.

In addition, it is worth studying documents in the company of the second parent. Perhaps in your organization you will be refused payment, but in the one where the spouse (a) works, this kind of help is provided.

Also it is not forbidden by the legislation of the Russian Federation (neither tax nor labor) to apply for payment to both organizations, if the employer has different spouses. Restriction on the total payment will be 50,000 rubles. Within this amount, personal income tax is not accrued.

Filling out documents

The application for material aid, in which the reason for its provision (birth of a child, death of one of the family members, other events) will be indicated, is written in an arbitrary form, but necessarily includes the following information and requisites:

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

To CEO _____________________

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

Name of director ______________________

Full name of the employee ______________________

Position held _________________

2. Text (subtitle APPLICATION in the middle of the page), then the following information:

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

Important are the supporting documents for the right to receive financial assistance from the employer. It is important to take into account the fact that material 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 provided for by law.

It may be necessary to confirm from the organization of the spouse (s) about the receipt or non-receipt of maternity assistance from his employer. Either 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 the official request.

How do you know the results of your appeal?

In case your appeal is satisfied, the employer must make an order. It will describe two important points for you: the amount of loan assistance and the period of its payment.

After this, it remains only to wait for the transfer of funds to your bank account or payments from the cash department of the organization.