What benefits are paid in 2021 at the birth of a child?

From January 1, 2021, the minimum wage remained at 7,500 rubles. However, despite this, from January 1 there have been changes in the calculation of some “children’s” benefits. How to calculate “children’s” benefits from January 1, 2017? What is the amount of benefits from January 1, 2021? Has the amount of child care benefit changed? How much will the Social Insurance Fund reimburse for “children’s” benefits from January 1? You will find answers to these and other questions related to children's benefits, as well as a table with new sizes in this article.

Types of "children's" benefits

“Children’s” benefits usually include payments related to the birth of children. The list of “children’s” benefits is given in Federal Law No. 81-FZ dated May 19, 1995 “On state benefits for citizens with children.” Let’s consider how the amounts of the most frequently paid “children’s” benefits will change from January 1, 2021, namely:

• benefits for registration in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance up to 1.5 years;
• maternity benefits.

These benefits are paid by the employer. However, we note that in certain regions of the Russian Federation a pilot experiment is being conducted to pay benefits directly from the Social Insurance Fund budget. FSS units in the experimental regions themselves calculate and pay “children’s” benefits to employees. See “Participants in the FSS pilot project.”

If an organization or individual entrepreneur has employees to whom he is obliged to pay child benefits, then the employer should know the amount of child benefits from January 1, 2021.

Indexation from February 1, 2021

From February 1, 2021, child benefits were indexed by a factor of 1.054. Therefore, do not get confused: in January there will be one benefit amount, and from February 1 there will be another. After reading this article, we recommend that you familiarize yourself with the materials “Children’s benefits from February 1, 2021: new amounts and features of payments”, “Children’s benefits are indexed from February 1, 2021”.

One-time benefit for the birth of a child

When a baby is born, the family budget is replenished with another lump sum payment - a childbirth allowance. After indexation, the amount of this payment for the second child in 2021 is 16,350 rubles. This money is given in cash to the mother or father of the newborn, provided that one of them is a citizen of the Russian Federation. The payment is due to both working citizens and the unemployed, but in the first case it is paid by the employer, and in the second case, if both parents do not work, they should contact the social security department or a multifunctional center.

Indexation of benefits from January 1, 2017

There will be no indexation of “children’s” benefits from January 1, 2021, since legislators have not provided for such an indexation coefficient. However, payments for children will be indexed from February 1, 2017, taking into account the consumer price index for 2021. In this regard, from January 1 to February 1, 2021, “children’s” benefits should be paid in the same amounts as in 2021. Let us summarize the amounts of “children’s” benefits in the table from January 2021. These dimensions have not changed in any way.

However, some changes in the amount of benefits from January 1, 2017 will still occur. We'll talk about them further.

What documents are needed for appointment?

To apply for benefits at the place of work (service) in 2021, a working person sends the following set of documents to the accounting department (or human resources department):

• application for the assignment of benefits (hereinafter you can make such an application);
• certificate of birth of a child from the registry office;
• a copy of a birth certificate abroad (if necessary);
• a certificate from the place of work (or social security service) of the second parent stating that the benefit was not assigned to him.

More details about the required documents are stated in paragraph 28 of the Procedure, approved. by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n. At the same time, employers need to take into account: benefits must be assigned and paid to employees within 10 days from the date of receipt of all documents.

Note!

• if the child’s parents are divorced, a lump sum benefit for the birth of a child in 2021 is assigned and paid to the person with whom the child lives;
• If the marriage between the child’s parents is not registered and the paternity of the child is not established in court, then only the mother can receive benefits in 2021.

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Monthly allowance for child care up to 1.5 years

So, we said above about the minimum monthly allowance for child care up to 1.5 years (see table). The minimum size has not changed in any way since January 1, 2021. This benefit is not limited to the maximum amount. However, the amount of average daily earnings from which child care benefits are calculated is limited.

The legislation provides that the amount of average daily earnings for calculating benefits cannot exceed the sum of the maximum values ​​of the base for calculating insurance premiums for the two years preceding the year of parental leave, divided by 730 (Part 3.3 of Article 14 of the Federal Law of December 29. 2006 No. 255-FZ). Therefore, in order to determine the maximum amount of average daily earnings, the following formula is used:

Therefore, if maternity leave begins in 2017, when calculating, it is necessary to take the values ​​of the maximum values ​​of the base for calculating contributions to the Social Insurance Fund for 2015 and 2021. Let us recall that in 2015 the maximum value of the base was 670,000 rubles. (Resolution of the Government of the Russian Federation dated December 4, 2014 No. 1316), and in 2021 – 718,000 rubles. (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265).

Taking into account the new values ​​​​of the marginal base, in 2021 the maximum value of average daily earnings for calculating benefits is 1901.37 rubles (670,000 rubles + 718,000 rubles) / 730. Note that the exact value is 1901.3698630136 rubles, however in further calculations we will use 1901.37 rubles.

Next, let’s calculate the maximum average earnings for a whole month. For these purposes, it is necessary to multiply the average daily earnings by the average monthly number of calendar days equal to 30.4 (Part 5.1 of Article 14 of Law No. 255-FZ). Total in 2021, the maximum average monthly earnings for calculating benefits will be 57,801.64 rubles. (RUB 1,901.37 × 30.4).

The amount of the monthly childcare benefit for a child up to 1.5 years old is generally equal to 40% of the average monthly earnings (Part 1, Article 15 of Law No. 81-FZ). Therefore, in 2021, the maximum amount of monthly benefit per child will be 23,120.66 rubles. (RUB 57,801.64 × 40%). For comparison, we note that in 2021 the maximum amount of benefits that was reimbursed from the Social Insurance Fund was 21,554.82 rubles. per month. That is, the amount of benefits reimbursed from the Social Insurance Fund increased by 1,565.84 rubles. (RUB 23,120.66 – RUB 21,554.82). Also see “Starting from 2021, a new certificate of calculation will need to be submitted to the Social Insurance Fund.”

Below we give an example of calculating child care benefits if they were assigned in January 2021.

Example. From January 16, 2021, employee of Zoology LLC Odinokov A.S. goes on maternity leave. The billing period is 2015 and 2021. In 2021, the woman was on sick leave for 25 calendar days, and on maternity leave for 124 days.

Salary for 2015 - 350,000 rubles, for 2021 - 240,000 rubles. The number of days in the billing period is 582 days. (365 + 366 – 25 – 124). Average daily earnings - 1013.745704 rubles. ((RUB 350,000 + RUB 240,000) / 582 days).

Therefore, the monthly child care allowance is 12,327.15 rubles. (RUB 1013.745704 × 40% × 30.4 days).

Maternity capital at the birth of a second child

The maternity capital program in Russia was introduced in 2007, and the first results that can be summed up after the ten-year period initially allotted to it indicate that it deserved a solid four - despite certain rough edges and problems that arise for parents who want to take advantage of it, everything It is quite obvious that maternity capital has stimulated an increase in the birth rate in the country, and a much larger number of families do not stop at having one child, but soon have a second child.

The program was supposed to end on December 31, 2021, but during difficult and lengthy discussions about whether to extend the program and whether to reform it (conversations ranged from ideas to limit the circle of recipients of maternity capital to proposals to increase the amount of capital for the third child and allow funds from maternity capital to be used for the purchase new Russian car). In the end, both the conservative and the sober approach won out, as a result of which the program was extended for now for two years - until December 31, 2021, and it did not experience any special reforms.

So, according to the rules of the program, upon the birth (or adoption - the state will not mind) of their second child, parents receive a certificate that allows them to choose the way in which they will manage the amount of capital:

• Will they improve their living conditions?
• Will they save money for their children’s education in the future?
• Will capital funds be used to form a future pension for the mother (or adoptive father),
• Or, if there is a disabled child in the family, they will purchase goods and services for him for his social adaptation (this point is a recent innovation).

The amount of maternity capital remained the same, at the 2021 level - 453,026 rubles. If previously it was regularly indexed to the percentage of inflation, now maternity capital has been considered a line of budget expenditures that does not need to be indexed, and its size has been frozen. In the fall of 2021, the government announced that it does not plan to index maternity capital until at least 2020. The news is ambiguous - in addition to the negative component, there is also some positivity in it, since the year sounds already more distant than the officially approved 2018, so it is obvious that we should hope for an extension of the program in the future.

When child care benefits up to 1.5 years old need to be recalculated

Some accountants may have a question about whether, from January 1, 2021, it is necessary to recalculate already assigned child care benefits up to 1.5 years. The answer is no. There is no need to revise anything. The fact is that, as a general rule, child care benefits for children up to 1.5 years old are counted once - on the start date of parental leave. Therefore, if the benefit is assigned in 2021, then the benefit for those months of vacation that fall in 2017 should not be reviewed. That is, in 2021, you need to pay monthly the amount of benefits that was calculated in 2016.

However, keep in mind that there may be a situation where you may need to change the amount of the benefit determined in 2021. This can happen if a person interrupts parental leave for up to 1.5 years, and in 2021 takes the same leave again. And then the amount of child care benefits will need to be calculated based on the new values. The fact is that child care benefits are also calculated from average earnings calculated for the two calendar years preceding the year the parental leave began (Part 1, Article 14 of Law No. 255-FZ). Therefore, if a new vacation is taken out in 2017, the new payroll period should be taken into account: 2015 and 2021 (unless the employee exercises the right to transfer the payroll period). As a result, the benefit amount may differ from what was previously paid. Let's give an example.

Regional payments for the second child in 2021

In addition to state support, regional authorities provide incentives to families who decide to have a second child. The amounts and payment procedures vary greatly depending on the region of residence of the family. The most tangible support from municipal authorities is felt in the main cities of Russia, while in the outback regional payments are either minimal or absent. Let's go over the main known payments for a second child, and they will be discussed in more detail in the corresponding article.

What does a second child deserve in Moscow?

The capital of Russia, not in words, but in deeds, is concerned about increasing the birth rate. Being the largest metropolis in the country, Moscow also ranks first in terms of living standards, which includes increased costs. The so-called Luzhkov benefits help increase the social security of young families. One of them applies to young spouses under thirty years of age with two children. As a result, a young Moscow family is given 121,100 rubles for their second child, regardless of the income of the husband and wife. Parents have the right to receive them if one of them lives in Moscow and is a citizen of Russia, or a single mother registered in the capital. This category also includes an adoptive parent living in Moscow with the child taken into the family. You can apply for a subsidy without leaving your home on the government services portal. But the Moscow region rewards parents much more modestly - only 20,000, but they will not be superfluous in a family where two children are growing up.

Payments for a second child in St. Petersburg

Peter also takes care of its residents, especially young families, and tries to keep up with the official capital. The subsidy for the birth of a second child in a family is almost 34,984 rubles, which is issued at the regional multifunctional service center at the place of registration. The money is transferred to the social card of the Children's Bank of St. Petersburg, and you can spend it in most hypermarkets and children's stores on children's products.

Governor's payments in Russia

Regional or gubernatorial benefits are established in the subjects of the Federation by local social protection departments and multifunctional centers. One of the parents just needs to write an application and indicate the method of receiving money - cash or non-cash. By the way, it should be noted that the amount and conditions for receiving subsidies vary greatly in different regions of the country. To find out how much they pay for a second child in the region, you need to contact the appropriate authority. For example, in Kaliningrad this amount will average 5,000 rubles, Kostroma - from 3,500 to 6,000 rubles, Voronezh - two subsistence minimums. There is no point in blaming the regions for lack of attention to large families; everything depends on the economic potential of the region, and the authorities strive to ensure that the amount of incentives for families with children increases.

Maternity benefit from January 1, 2021

Maternity benefits paid by employers are not indexed annually. However, the maximum benefit will increase from 1 January 2021 as the accountant will need to take into account the new maximum average daily earnings when calculating benefits.

Let us remind you that maternity benefits are paid in a lump sum and in total for the entire period of maternity leave, which is (Part 1, Article 10 of Law No. 255-FZ):

• 140 days (in general);
• 194 days (with multiple pregnancies);
• 156 days (for complicated births).

Maximum benefit amount

To calculate the maximum amount of maternity benefit from January 2017, you need to take into account the maximum average daily earnings. It is calculated using the same formula as when calculating child care benefits for children up to 1.5 years old (Part 3.3 of Article 14 of Law No. 255-FZ). That is, in 2021 it will also be 1901.37 rubles (670,000 rubles + 718,000 rubles) / 730.

Thus, in 2021, the maximum amounts of maternity benefits reimbursed from the Social Insurance Fund will change and amount to:

• RUB 266,191.8 (RUB 1,901.37 × 140 days) - in the general case;
• 368,865.78 rubles (1901.37 rubles × 194 days) - for multiple pregnancies;
• 296,613.72 rubles (1901.37 rubles × 156 days) - for complicated births.

Minimum benefit amount

When calculating maternity benefits, the average daily earnings cannot be less than the value determined by the following formula (Part 1.1, Article 14 of Law No. 255-FZ):

From January 1, 2021, the federal minimum wage has not changed and remains at 7,500 rubles. See “Minimum wage from January 1, 2021.” Therefore, if maternity leave begins in 2021, the minimum average daily earnings for calculating maternity benefits will be 246.58 rubles (7500 rubles × 24 / 730). This value is used for further calculation if it turns out to be greater than the actual average daily earnings of the employee. The minimum amounts of maternity benefits in January 2021 are as follows:

• 34,521.20 rubles (246.58 rubles × 140 days) - in the general case;
• 47,835.62 rubles (246.58 rubles x 194 days) - for multiple pregnancies;
• RUB 38,465.75 (RUB 246.58 x 156 days) - for complicated childbirth.

Maternity capital 2021. What is the size this year

The maternity capital payment is a one-time payment and is provided in the event of the birth of a second or subsequent child.

For the period of 2021, the amount of maternity capital amounted to 453,026 rubles. It remains unchanged for 2021.

The territorial division of the Pension Fund of the Russian Federation in the place of actual residence of the family is responsible for its ability to receive maternity capital, and this is where she needs to apply. It is also mandatory to present the required package of documents. It is noteworthy that maternity capital cannot be spent at your discretion, and there is a list of purposes for which it can be spent. There are also a number of entities in which regional capital can be paid. It should also be noted here that you can obtain a state-issued certificate in an unlimited period.

Benefit amounts from January 1, 2021: table

In the table we present the new benefit amounts from January 1, 2021 and compare the changed values ​​with 2021. New values ​​in the table are highlighted.

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