Postings for a one-time benefit at the birth of a child

Accounting support for the appointment and payment of a one-time benefit to an employee at the birth of a child is carried out in the following sequence:

• checking the provided package of necessary documents in accordance with current legislation;
• decision on granting benefits or refusal to pay;
• payment of benefits to an employee of an enterprise in cash from the cash register or transfer of funds to a bank account;
• submission of documents to the territorial social insurance fund (FSS RF) for further reimbursement of the organization’s expenses.

Important! Reimbursement of expenses is possible only after submitting a calculation of insurance premiums to the Federal Tax Service of Russia.

One of the types of insurance coverage for employees, along with sick pay and vacation pay, is the payment of a lump sum benefit for the birth of a child, which requires the preparation of special accounting entries. According to the current legislation of the Russian Federation, one of the parents or a legal representative (guardian) has the right to receive benefits. If the relationship between the parents has been terminated, the benefit is due to the parent with whom the child lives.

Note from the author! From February 1, 2021, the payment amount is 16,759 rubles. 09 kop. When several children are born, the payment is based on each of the newborns. If a child was born before February 1, 2021, the size of the lump sum payment at birth will be 16,350 rubles 33 kopecks.

The employer is obliged to pay the benefit within 10 days from the moment the applicant applies with a full package of necessary documentation. A refusal to assign a payment must be submitted within 5 days.

Important! One-time support can be assigned within 6 months from the date of birth of the child.

After checking and collecting the necessary documents, the insurance company has the right to apply to the territorial social insurance fund for reimbursement of costs: the amount can be credited to the current account or taken into account as future payments to the Federal Tax Service of Russia for insurance premiums in case of temporary disability and in connection with maternity .

Amount of payments for children

In 2021, the size of the BiR one-time benefit in accordance with the law for women will be:

• 100% of the average salary of a working woman
• 100% of the amount of monetary allowance - for military personnel under contract
• In the minimum amount based on the minimum wage for everyone else, including the unemployed

For women giving birth who received high wages, for example a million a year, there is a limit on the payment of benefits, for example:

• RUR 266,191.8 - in general; RUB 368,865.78 – during multiple pregnancy; • 296,613.72 rub. - during complicated childbirth.

A sick leave certificate for pregnancy and childbirth is issued to a woman at 30 weeks.

For normal births, a certificate of incapacity for work is given for a period of 140 days, for complicated ones for 156 days, and if the pregnancy is multiple, then 194 days. The payment is calculated based on wages for the previous 2 years before the onset of maternity leave, for example, an employee left in 2021, which means For the calculation we take 2015 and 2021.

Who receives a lump sum benefit upon the birth of a child?

A lump sum benefit for the birth of a child is awarded to the mother or father of the child. You can receive it only once: if the mother applies for payment, then the father must document the fact that he did not receive the benefit. To do this, a certificate of non-receipt of a one-time benefit is presented.

Child birth benefits, unlike maternity payments, are transferred regardless of the presence or absence of an official place of work. It is paid to all parents or guardians. It is not allowed to apply for benefits for grandparents: the payment is assigned only to parents. If the parents are divorced, then a lump sum payment is made by the one with whom the child remained by court decision.

If the marriage between the parents is not officially registered and paternity has not been established, then only the mother has the right to receive benefits.

The lump sum benefit is issued once for each child. If twins are born in a family, the benefit is paid in double amount.

Postings for calculating a lump sum payment

The payment of all benefits is accounted for in account 70 - wages. The accountant will accrue benefits on the credit of account 70, and pay them on the debit. If wages are usually calculated from the organization’s sources, then benefits are paid from the Social Insurance Fund. All settlements with the Social Insurance Fund are carried out on account 69 “Settlements for social insurance”.

Thus, we will make the following entries:

• Debit account 69 – Credit account 70 - accrual of one-time benefit

Maternity payments are not subject to personal income tax. If the payment is from the cash register, then we will make the following entry:

• Debit account 70 – Credit account 50 “Cash”

If you transfer benefits to a bank card, we get:

• Debit account 70 – Credit account 51 “Current accounts”

Examples of calculation and payment of a one-time benefit for a newborn

Example 1

In September 2021, the VET engineer submitted an application to the accounting department for the payment of a one-time benefit for the birth of her daughter on August 25, 2018. The regional coefficient valid in the area where the company is located is 0.15.

The amount of the benefit due was 19,272.95 rubles. (16759.09 x 1.15). Postings in company accounting:

In the future, the funds for the paid benefits to the company will be reimbursed by the FSS department. Upon receipt of money into the company’s account, the accountant makes an entry: D/t 51 K/t 69/1 – 19272.95.

Example 2

A sales consultant at a retail chain gave birth to twins on September 10, 2018. On October 1, she submitted an application for payment of a one-time benefit for the birth of children, confirming that she had not received it at her husband’s place of work. The territorial coefficient of the location of the company is 0.2.

The benefit amount will be 40,221.82 rubles. (16,759.09 x 2 x 1.2). The payment is not subject to insurance contributions and income tax; the amount is given to the applicant in full. The accountant for operations for a lump sum benefit for the birth of a child will make the following entries:

D/t 69/1 K/t 70 in the amount of 40,221.82 rubles. - benefits have been accrued.

D/t 70 K/t 51 in the amount of 40,221.82 rubles. – the benefit is transferred to the employee’s card.

Maintenance services up to one and a half years

The benefit until the child is one and a half years old is paid from the Social Insurance Fund. To do this, the accountant will make the following entries:

• Dt 69-1 Kt 70 accrual.
• Dt 70 Kt 50 payment.

Additional payment before actual earnings:

The employment contract may provide for additional payment up to actual earnings at the expense of the organization; this is not a benefit, so the employer will have to pay.

• Debit 20 (23, 25, 26, 44...) Credit 70 – an additional payment has been added to maternity benefits up to the actual average earnings;
• Debit 70 Credit 50 (51) – an additional payment was issued to maternity benefits up to the actual average earnings.

Example of calculating maternity benefits

• The employee went on maternity leave on July 3, 2021, the billing years will be 2015 and 2021, the vacation period is 140 days
• Woman's income in 2015 amounted to one hundred twenty thousand rubles in 2016. one hundred forty-four tons, total two hundred sixty-four tons../ 731, we get 361.15 rubles. average daily earnings.
• 361.15 *140=50561 rub. Total our allowance.

Types of one-time benefits

There is one lump sum benefit for the birth of children at the federal level.

The legislation also provides for one-time payments for early registration during pregnancy in the amount of 628.47 rubles. (as of 2021). Regional regulations may introduce other forms of material support for young families.

Payment of benefits is made in accordance with the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

Category “Questions and Answers”

Question No. 1. I am an accountant at an enterprise, I am preparing maternity payments for an employee, what payments are due and how to make entries

First, you need to decide whether your region is participating in the Pilot Project; if so, then no wiring will be required, and if not, then:

• When a woman goes on maternity leave, you are provided with a sick leave certificate, on the basis of which you calculate a lump sum maternity benefit in accordance with her salary for the last two years
• then you need to apply for benefits if she is registered in the early stages of pregnancy
• when she gives birth, she provides the next sick leave for which you accrue benefits for child care up to one and a half years and a lump sum at birth

The postings will be similar for all operations,

• Dt 69 Kt 70
• KT 70 Dt 50(51)

If a woman in labor has a complicated birth, she is entitled to an additional payment to the one-time maternity benefit

Registration in the early period of pregnancy - calculation of benefits

Starting from February last year, the amount of benefits for employees registering in the early stages of pregnancy is 655.49 rubles. If a regional coefficient must be applied to the salary, the benefit amount increases. Let’s assume that in Krasnoyarsk the regional coefficient is 1.2, which means that the benefit amount increases to 786.59 rubles.

Conditions for payment of benefits:

• Six months from the end of maternity and pregnancy leave have not yet expired;
• There is a certificate from the medical clinic confirming registration at an early stage of pregnancy.

Most often, benefits for registration at an early stage of pregnancy are paid together with maternity and pregnancy benefits. If the document is submitted later than the disability form, then within ten days.

Personal income tax withholding and insurance premiums do not apply to such benefits.

Benefits are paid entirely from the Social Insurance Fund.

Let's move on to how to enter information about the accrual of benefits of this nature into 1C: accounting.

First of all, we issue a new type of accrual.

• We need the “Salary Settings” subsection located in the “Salaries and Personnel” menu.

• Now go to the “Accruals” subsection, having previously clicked on “Payroll calculation”.

• Click on “Create” and create a new accrual.

• We enter the data and complete the work in this section. You can assign the type of benefit you need using the “Payroll” document.

• Now we draw up the document, indicate the employee in whose name the benefit is due, and by clicking on “Accrue” we determine the newly created accrual from the drop-down window.

• In the new window, indicate the amount (if necessary, calculated using the regional coefficient). For example, let’s indicate the accrual amount for Krasnoyarsk: 655.49 rubles multiplied by a coefficient of 1.2, we get 786.59 rubles.

• Viewing the posting is available after clicking on Dt/Kt.

We draw up a document called “Contribution Accounting Transaction” to reflect the accrual of benefits in regulated reporting.

Taking into account the fact that the accrual was carried out in April last year, we will check the preparation of the reporting “Calculation of insurance premiums” for the first half of 2021.

How is maternity benefit reflected in accounting?

Payment of sick leave for pregnancy and childbirth is regulated by Law No. 255-FZ of December 29, 2006. The usual duration of disability associated with childbirth is 140 days. But it happens that an employee continues to work after the start date of sick leave. In this case, only those days that the employee actually used as maternity leave are subject to payment. For the remaining days, regular wages are paid.

Since the B&R benefit is fully compensated by the Social Insurance Fund, the accrual posting looks like this:

• Dt 69 Kt 70.

Payment of benefits is reflected by posting Dt 70 Kt 50 (51).

For organizations taking part in the FSS pilot project “Direct Payments”, the absence of a maternity worker will be clear only from the working time sheet. There are no entries in the accounting records for calculating maternity benefits, since the full payment is made by the Social Insurance Fund directly to the employee. But the obligation to store the entire package of documents for assigning benefits remains with the employer.

Who pays benefits and how?

Child birth benefits are paid from the federal budget. The place where it is issued and received depends on the category of the recipient:

1. Unemployed citizens, pensioners, full-time students, self-employed citizens make payments to the Social Security Administration.
2. Officially employed citizens apply for payment at their place of work (then the funds are compensated to the employer from the Social Insurance Fund).
3. The self-employed population (individual entrepreneurs, lawyers, notaries), who have entered into voluntary social insurance relationships, apply for benefits through the Social Insurance Fund.

The benefit is paid based on an application received from the parent.