How to pay an employee financial assistance in connection with the birth of a child

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 2021 awaits parents in Russia? For better orientation in the variety of payments, you can divide them into:

1. Required.
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.

Benefit for registration in early pregnancy

To whom?

An employee who registered in the first 12 weeks of pregnancy.

How many?

The benefit amount is 708.23 rubles. Increase this amount by the area factor if applicable in your area.

How is it prescribed?

The employee brings an application and a certificate from the hospital about registration in the early stages of pregnancy.

When is it paid?

The period for payment of benefits depends on when the employee brought the documents:

• simultaneously with sick leave for pregnancy and childbirth - pay two benefits simultaneously on the next salary day;
• after paying for sick leave - within 10 calendar days from the date of receipt of documents from her.

Do not pay benefits if more than six months have passed since the end of maternity leave.

There is no need to withhold personal income tax and pay insurance premiums from the benefit amount.

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, 2021, 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.

Read more about this in the article: “Extension of sick leave for pregnancy and childbirth.”

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 2021 is provided to a woman in labor, regardless of her status: working, studying or unemployed.

From January 1, 2021, 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 is included in financial assistance from an employer according to Russian law?

At the birth of a child, one of the parents has the opportunity to receive a one-time benefit at the place of work or from the territorial department of social protection of the population. This norm is enshrined in Article 11 “The right to a one-time benefit at the birth of a child” of Law No. 81-FZ of May 19, 1995.

Financial assistance refers to social payments. According to Art. 129 and 132 of the Labor Code, it cannot be related to the quantity and quality of work performed, since it has nothing to do with its payment. That is why it is not included in the calculation of average earnings.

When calculating and paying financial assistance for the birth of a child, the employer must be guided by local regulations, where the following conditions should be specified:

• list of documents required to apply for payment;
• amount of assistance;
• the period during which the parent has the right to apply for assistance;
• procedure for appointment and payment.

If the local acts of the organization establish such a material payment, then the manager does not have the right to refuse an employee who has submitted an application and the necessary documents. If there is no such clause in the collective agreement, the issue is submitted to the manager for consideration.

Social benefits for children include:

• birth benefit, which is paid as a one-time payment. Its amount in 2021 is 17,479.73 rubles, but the employer has the right to set the amount higher. The regional coefficient for residents of the Far North is also taken into account;
• child care allowance until reaching the age of 1.5 years. Can be established by any of the close relatives who actually provide care.

In addition to these payments, the mother of the child can receive an allowance in the amount of 655.49 rubles if she submits a certificate from the antenatal clinic confirming registration in the early stages of pregnancy. The period is limited to 12 weeks.

If the employer does not provide for the payment of lump-sum assistance at the birth of a child or the parents do not work, then it is carried out by the department of social protection of the population. To do this, you need to collect documents and apply with them to the territorial department at your place of residence.

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 2021. The law does not impose any special requirements on it.

Is maternity assistance provided to both parents?

Financial assistance for the birth of a child is paid by the employer only if the provision of this type of social support is provided for by internal documents. Payments are provided at the expense of the enterprise's own funds, most often from the retained earnings fund, so the employer does not care whether the second parent, working in another organization, received such assistance.

Nuances when paying money may arise if both parents of a newborn child work in the same organization. In these circumstances, you must also be guided by the provisions of the collective agreement or other document defining the procedure for providing payments. If it specifically states that only one parent can receive assistance, only the mother or father of the child will be able to apply for the payment. If there are no such instructions in the contract, both parents can apply.

Important! A local act may indicate that the payment is provided only if the employer has available funds. If the director or other authorized person decides that the company does not have the financial ability to pay financial assistance, the application will be rejected.

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, there will be no tax withholding on financial assistance for the birth of a child in 2021 if:

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

For more information about this, see the article: “Personal income tax on financial assistance.”

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

Financial assistance for the birth of a child from an employer: taxation

According to Letter of the Ministry of Finance dated July 15, 2016 No. 03-04-06/41390, there is no need to pay personal income tax and insurance premiums for amounts up to 50,000 rubles for each child. This is provided for in paragraph 8 of Article 217 of the Tax Code of the Russian Federation and paragraph 1 of Article 422 of the Tax Code of the Russian Federation. As the Ministry of Finance explained (see Letter No. 03-15-06/29546 dated May 16, 2017), insurance premiums are not charged even if both parents received the maximum possible amounts. The situation with personal income tax is slightly different: for tax purposes, a total limit is provided for both parents, adoptive parents or guardians. This limit is 50,000 rubles. If both the father and mother receive such payments, one of the employers will have to act as a tax agent and withhold personal income tax on an amount exceeding RUB 50,000.

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) Note that it is possible to direct retained earnings to provide financial assistance from the employer at the birth of a child only with the permission of the founders or participants/shareholders of the company, accepted at the 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 needed.
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 assistance 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 2021.
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31.07.2018

Child care allowance up to one and a half years old

To whom?

To one of the relatives of the newborn child - mother or father, grandmother or grandfather and others. Even if several people are caring for a child, only one can receive care benefits.

How many?

1. Calculate average earnings in the same way as for maternity benefits.
2. Monthly benefit amount = 40% of average daily earnings x 30.4 days.
3. Compare the monthly benefit amount with the minimum: 7082.85 rubles in 2021.
4. Increase the minimum amount by the area factor if applicable in your area. If the benefit calculated by the formula turns out to be less, pay the minimum wage.

How is it prescribed?

The employee brings you:

• statement;
• birth or adoption certificate of the child;
• birth certificate of previous children;
• a certificate from the other parent’s work stating that he does not use leave and does not receive benefits;
• if the employee is a part-time employee, then you need a certificate from another place of work stating that they do not pay benefits there.

Issue an order based on these documents.

When is it paid?

Calculate and assign benefits within 10 days after receiving the documents. Usually, this happens immediately after the end of maternity leave. Transfer it every month on payday.

There is no need to withhold personal income tax and pay insurance premiums from the benefit amount.

Types of payments related to the birth of a child

Maternity support is one of the highest priority tasks of all government bodies of the Russian Federation. This is why, as of 2021, in Russia there are a large number of social benefits, allowances, payments, as well as other material and non-material benefits for future parents.

Among the main benefits are the following:

One-time benefits:

• payment related to maternity leave, which is paid directly at the place of work of the expectant mother;
• one-time guaranteed financial assistance from the state;
• payment related to the early registration of a pregnant mother.

Monthly payments:

• financial assistance from the social insurance authorities of the Russian Federation.

Regional benefits:

• material/non-material assistance from Russian local authorities.

Additional benefits and social benefits:

• tax discounts;
• discount on utilities;
• discounted travel on public transport;
• other social benefits.

The amounts and conditions for receiving the benefits and payments described above depend on many factors: the place of residence of the parents, the level of the mother’s salary and the duration of her employment contract at her last place of work.

But if you are just preparing to become parents and decide to prepare to receive benefits, then you can calculate everything correctly and comply with all the rules and requirements. In this case, the total amount of benefits received may be equal to 50,000 rubles and even be significantly higher than this amount.

Under what conditions are insurance premiums for work-related injuries calculated?

The objects for taxation of contributions for injuries are payments if they are in accordance with paragraph 1 of Art. 20.1 of the Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ:

• when carrying out labor relations;
• execution of civil contracts, if they contain a clause on the payment of such contributions.

In sub. 3, 12 p. 1 art. 20.2 of Law No. 125-FZ defines the nature of material assistance, which is exempt from contributions for injuries. Contributions are not accrued:

• if financial assistance is issued at a time as compensation for material damage resulting from emergency circumstances, natural disasters, as well as if individuals suffered from terrorist acts (paragraph 2, subparagraph 3, paragraph 1, article 20.2 of Law No. 125-FZ);
• if financial assistance is allocated as a lump sum due to the death of an employee’s family member (paragraph 3, subparagraph 3, paragraph 1, article 20.2 of Law No. 125-FZ);
• if financial assistance is allocated to an employee of the organization due to the birth of a child or his adoption (paragraph 4, subparagraph 3, paragraph 1, article 20.2 of Law No. 125-FZ); the amounts of such assistance should be allocated in the first year after birth or adoption and should not exceed 50,000 rubles;
• if financial assistance was issued for other needs and its amount did not exceed 4,000 rubles. per employee for the billing period (subclause 12, clause 1, article 20.2 of law No. 125-FZ).

Thus, insurance premiums for injuries to employees will not be assessed on medical assistance in the same situations in which other insurance premiums are not charged on it.