Financial assistance in connection with the death of a relative

Payments upon death of a close relative

When a loved one passes away, relatives rarely think about the fact that they are entitled to certain monetary compensation, which is guaranteed by law. This kind of support is intended to reduce the costs of organizing a funeral or providing funeral services and, to a certain extent, alleviate the financial situation of the mourners. Payments can be conditionally divided into two groups:

• general benefits;
• specialized compensation, which can be claimed subject to certain conditions.

Are common

In days of grief, financial support for family members of the deceased is simply necessary in order to honorably see off a loved one into another world and reimburse the costs associated with organizing the funeral. In addition to this, relatives of the deceased can receive constant assistance from the state if the deceased was the only breadwinner in the family. To assign general compensation, you must contact the competent authorities, providing a certain list of documents, which will be discussed below.

If we talk about specific assistance from the state, it includes the following types:

• funeral benefit;
• one-time payments;
• survivor's pension.

Specialized

In addition to funds allocated directly from the state, relatives of the deceased have every right to claim other compensation. Their list is determined in each case individually and is of a specific nature. Payments are:

• life insurance (including those due under compulsory motor liability insurance in the event of an accident);
• for deposits in Sberbank opened before June 20, 1991;
• within the framework of criminal proceedings, if the death occurred due to the fault of a third party;
• in the form of unpaid pensions, salaries, alimony.

Documents for payment processing

To receive federal compensation at work following the death of a relative, you need to provide the following documents to the territorial department of the Social Insurance Fund:

1. Passport.
2. An industrial accident report or a medical report stating that the death was caused by an illness due to harmful working conditions.
3. A copy of the work record book or employment contract. There must be a document that confirms the work of the deceased at this enterprise.
4. Death certificate.
5. Certificate of family composition of the deceased.
6. A document that confirms relationship with the deceased. This could be a marriage certificate, birth certificate.

You can submit an application for payment in person at the branch or online through the FSS website. Benefits must be accrued within two business days.

To receive compensation from an employer, you will need an application in the form established by the enterprise and the following documents:

1. Applicant's passport.
2. A document that confirms relationship with the deceased.
3. An accident report or a medical certificate stating that the death was caused by an occupational disease.
4. Death certificate.
5. Certificate of family composition.

In this case, it is not necessary to provide a copy of the work record book or employment contract, because information about the position and salary is already available in the personnel department or accounting department of the enterprise.

Regarding the application for compensation: a sample must be provided at the place of registration, since this is an internal document and is drawn up at the discretion of the enterprise.

Payment in the event of the death of a relative is transferred to the details specified in the application. The time frame also depends on the company’s regulations, but usually it is within one week.

Social benefit for funeral

In connection with the death of a person, his relatives are entitled to assistance in organizing funerals and funeral services. According to Law 8-FZ (01/12/1996), the benefit has a fixed value, and the exact amount is revised annually from February 1 and indexed to last year’s inflation level. For 2021, the amount of social benefits for funerals is 5,701 rubles 31 kopecks. In those regions of Russia where a regional coefficient is applied to salaries, the amount increases in accordance with this indicator.

Who can apply

In most cases, the recipient of the funeral benefit is a close relative of the deceased, but according to the law, any person who has undertaken the organization of the funeral has the right to seek help. By providing the necessary documents, the applicant can cover the costs of:

• preparation of the necessary documentation;
• delivery and issuance of items needed for the funeral;
• transporting the body of the deceased to the burial place;
• carrying out the direct funeral process.

Where to contact

The person who takes upon himself all the issues related to organizing the funeral should know that, depending on the social status of the deceased, you need to apply for funeral benefits to different authorities:

• Pension Fund. Considers applications if the deceased was not employed at the time of death, but was accrued a pension.
• Military registration and enlistment office. Papers are submitted to the local office, provided that the deceased was a military serviceman, a veteran or disabled person of the Great Patriotic War and (or) other military operations, an employee of internal affairs bodies, the Ministry of Defense, an employee of institutions of the penal system or the State Fire Service.
• At the place of work. Documents are submitted in the event of the death of an employee, a pensioner who continued to work, and in the event of the death of a minor child of an officially employed citizen.
• Social security authorities. The application is submitted by relatives of the deceased who was unemployed at the time of death or the deceased was a minor child of unemployed parents or student parents. The SZN authorities are also contacted in case of a stillborn child with a gestation period of more than 154 days.

List of required documents

To receive payment in connection with the death of a close relative, the applicant must prepare a certain package of documents. Among this list are:

• applicant's passport;
• death certificate issued by the civil registry office;
• a completed application for funeral benefits;
• work book to confirm the fact that the deceased was not officially employed.

Application and payment terms

Funeral assistance is provided only once, and can be received directly on the day of the funeral or no later than six months from the date of the person’s death. If the last day on which you can submit an application falls on a weekend or is a holiday, you can submit documents on the next working day. Assistance is paid in cash, and if the applicant wishes, it can be transferred to a bank account with a credit institution, but for this it is necessary to provide details.

Where to get financial assistance in connection with death

Who makes the payment depends on the social status of the deceased. Relatives who have taken on the costs of the funeral have the right to apply for financial assistance and social benefits for burial (clause 2 of article 10 No. 8-FZ):

• at the place of work of the deceased, if he worked (was insured by the Social Insurance Fund);
• in the Pension Fund of the Russian Federation, if the deceased is a pensioner;
• at the Social Security Administration, if the deceased did not work and is not a pensioner, and in the case of a stillbirth after 154 days of pregnancy.

You can apply for payment no later than 6 months from the date of death (Clause 3, Article 10 of Law No. 8-FZ of January 12, 1996).

How to get funeral money for a deceased pensioner

If a pensioner died without receiving the allowance due to him in the current month, his relatives who lived together with the deceased have the right to receive this money. Provided that several citizens simultaneously apply for a pension payment, the amount is distributed in equal shares among all applicants. If after six months the amount has not been claimed, it is subject to inheritance on the general basis determined by law.

To receive payments in connection with the death of a close relative, the following documents must be submitted to the Pension Fund:

• application in the prescribed form;
• passport of the applicant(s);
• death certificate of the pensioner;
• a certificate confirming the fact of registration and residence in the same living space as the deceased;
• documents that can be used to establish family ties (marriage certificate, birth certificate, etc.).

Normative base

Federal Law of January 12, 1996 N 8-FZ “On burial and funeral affairs”
Financial assistance is provided for various reasons: for birth and death. When a relative or loved one dies, the legislation of the Russian Federation guarantees financial assistance to those organizing the funeral. The state pays a funeral benefit. It is possible to receive additional financial assistance in connection with the death of a relative from the employing organization, your own, or where the deceased worked. In the case of a close relative, financial assistance in connection with the death of a close relative is not subject to personal income tax.

If the deceased employee has no relatives, the state financial contribution for the funeral is paid to the person who organized it at his own expense. This is provided for by the Law “On Burial and Funeral Affairs” dated January 12, 1996 No. 8-FZ, Part 2 of Art. 10. Payment of benefits is made through the employer, but funds are allocated by state social insurance funds and the regional budget. From the state, the amount of financial assistance for the death of a close relative in 2021 for burial is 5,701.31 rubles. (including indexing). In some regions of the Russian Federation, the payment amount increases taking into account the local coefficient of the region of residence.

What assistance is available for the death of a military personnel and law enforcement officers?

The legislation defines cases when the amount of funeral benefits may differ from the established one. This is possible if compensation is paid from the funds of individual federal departments and executive authorities. They can be obtained if the deceased was:

• military personnel;
• participant in hostilities;
• an employee of the State Fire Service;
• veteran of the Great Patriotic War;
• employee of law enforcement agencies (Ministry of Internal Affairs, Ministry of Defense, penal authorities, etc.);
• blockade runner;
• home front worker.

Financial assistance to the relatives of a deceased law enforcement officer or military serviceman can be of three types, and applicants can only apply for one of them and provided that the funeral was organized at their own expense and not at public expense:

• social benefit for funeral;
• compensation payments for funeral expenses incurred;
• funeral benefit in the amount of three times the pension/salary.

Compensation for actual funeral costs

Close relatives can receive funeral payments in the amount of the established social benefit, the amount of which in 2019 is 5,701.31 rubles. If the funeral was carried out at his own expense, the applicant has the right to apply for reimbursement of expenses incurred by presenting documentary evidence. The refund amount will depend on the actual waste, but no more than 18,980 rubles (for Moscow and St. Petersburg - 26,280 rubles). If the deceased was a WWII veteran, the maximum is set at 32,803 rubles.

Funeral benefit in the amount of three months' pension or salary

If you refer to Government Decree No. 941 (09/22/1993), you can see that the death benefit for a relative from among the military, employees of internal affairs bodies, the State Fire Service and the penal system can be three times the monthly allowance (pension) on the date of death citizen. In total, this amount cannot be less than the amount of the social funeral benefit (in 2019 - 5,701.31 rubles)

Installation of a monument at the grave at the expense of the federal budget

In some cases, close relatives are entitled to reimbursement of expenses in connection with the installation of gravestones. Funds are allocated from local budgets and provided with documentary evidence of expenses incurred. Money allocated from the federal executive authorities where the deceased served cannot exceed 20% of the amounts established by law. Government Decree No. 460 (06.05.1994) sets out the following maximum amounts of compensation:

Types of assistance

First, let’s figure out who the law classifies as close relatives. According to Article 2 of the Family Code of the Russian Federation, these are spouses, parents and children, grandparents, sisters, brothers, adoptive parents and guardians.

In the event of the death of such a relative, financial assistance for burial in 2021 consists of several parts:

1. From the state - social benefits for burial. The amount and procedure for receiving it are regulated by Federal Law No. 8 of January 12, 1996. From February 1, 2021, the amount of compensation is 6124.86 rubles.
2. From regional and local authorities. In some regions of Russia, additional types of material support have been established for citizens who have lost family members. For example, in the capital, benefits of 11,000 rubles and above are paid.
3. From the employer. An employee is entitled to financial assistance in connection with the death of a close relative at work: its amount and conditions of issuance are regulated by a collective agreement, wage regulations or a local act of the organization.

Let us immediately note that monetary support from the state is required by law. And if a person meets the payment recipient criteria specified in it, then receiving this money is his absolute right. They are paid from the federal budget and from regional budgets (if assistance is provided at the regional level).

At the same time, financial assistance for the funeral of a relative at the expense of the employer is a voluntary matter for the organization. No one can oblige a company to pay such benefits to employees. She makes the decision herself. Assistance is allocated from the enterprise’s own budget.

Note ! After the death of a close relative, the heirs have the right to receive his pension for the last month.

One-time payments to relatives of the deceased

In addition to compensation for the costs that the relatives of the deceased incur when organizing a funeral and installing a monument, they may qualify for other types of support not regulated by federal law:

• assistance provided at the applicant’s place of work;
• accruals made by the employer for whom the deceased worked until death;
• compensation provided for by local legislation from the regional budget.

Financial assistance from the employer

Financial assistance in connection with the death of a relative may be paid by the employer. In the first case, this is compensation at the deceased’s previous place of work. Relatives of the deceased can apply to receive it by writing a statement. In the second, the applicant can receive it at his place of work, if this is provided for by local regulations. The husband, wife, children and parents of the deceased can apply for benefits. The list can be expanded at the initiative of the employer (for example, siblings, grandparents, guardian and trustee).

The amount is determined by the head of the enterprise or may have a fixed value and be prescribed, for example, in a Collective Agreement or contract. To receive funds, the applicant must write a free-form application for financial assistance and attach a copy of the death certificate of a relative. Money is issued in cash from the company's cash desk or transferred to a card account. They are not subject to taxation (personal income tax is not charged) and they do not need to pay insurance premiums.

One-time regional compensation

Local authorities do not have the right to cancel compensation provided for by federal law, but can assign additional payments in connection with the death of a close relative. The value will vary depending on the subject. It depends on the capabilities of the local budget and adopted legislative or regulatory acts. For example, in Moscow the following sizes are established:

• for a military serviceman or law enforcement officer - 22,511 rubles;
• for disabled people, veterans and participants of the Second World War – 38,400 rubles;
• for the liquidators of the accident at the Chernobyl nuclear power plant and the Mayak production association - 11,456.14 rubles;
• for the unemployed, non-working pensioners and a stillborn child during pregnancy more than 154 days - 16,701.31 rubles.

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Payment terms

From the employer, financial assistance in the event of the death of a close relative is paid as soon as possible - with a salary in the next month after the application. When paying benefits, the employer does not expect compensation from the state, but is obliged to find a way to ensure that this financial assistance in connection with the death of an employee is paid as quickly as possible. And after that, submit documents for compensation from the state. When applying to government agencies, benefits are paid within six months from the date of death.

Survivor's pension

The assistance provided is not limited to the above options. In some cases, a citizen may be awarded a monthly compensation - a survivor's pension. According to the law, there are three types:

• insurance;
• state;
• social.

Who is entitled to

In accordance with the information provided on the official website of the Pension Fund, the categories of citizens who are entitled to monthly payments in connection with the death of a close relative are determined depending on the type of pension:

What documents need to be provided

To assign payments, it is necessary to collect a certain package of documents (originals and copies), which, together with the application, are submitted to the local branch of the Pension Fund. Additionally, you can apply for a pension in connection with the loss of a breadwinner through your personal account on the Pension Fund website, the Multifunctional Center, or send documents by registered mail with notification. The list of required papers looks like this:

• identification document of the applicant (passport, residence permit, birth certificate, etc.);
• death certificate;
• a document capable of confirming family ties with the deceased;
• other papers regarding the deceased that will be required to confirm additional circumstances (for example, a work book to calculate work experience).

Conditions of appointment

There are some rules, subject to which a person can qualify for a pension in connection with the loss of a breadwinner:

• Insurance. Possible if the work history of the deceased, during which he paid insurance premiums, is confirmed. Payments will not be accrued to those dependents whose actions resulted in the death of the breadwinner.
• State. It is calculated regardless of the length of service of the deceased and the time of his death (while serving or being retired).
• Social. It is calculated if the deceased did not have an insurance record or it could not be confirmed.

Size and timing

The assignment of an insurance pension depends on the date of application. If the application was submitted within one year from the date of death of the citizen, pension payments will be accrued from the date of death of the breadwinner. If the application was received after 1 year, the calculation will be made for the last 12 months preceding the date of submission of documents. The amount is calculated individually, but in addition, the law defines additional payments to the main part. The following values ​​are set for 2021:

• standard conditions – 2,491.45 rub. (regional coefficient applies);
• orphans – 4,982.90 rub.

State and social pensions are assigned from the first day of the month when the applicant applied for assistance. The amount of payments has the following values:

The size of the social pension for persons under the age of 18 or up to 23 years, if they are full-time students in an educational institution, is:

For residents of the Far North and other territories equivalent to them, an increasing coefficient (PC) is additionally applied. If pension recipients leave for permanent residence (permanent residence) in another area, payments are assigned in a standard amount or taking into account another value that is applied in the region. For example, if a citizen lived in Vorkuta, payments increased by 1.6. When he leaves for permanent residence in Smolensk, the pension will be calculated without using a PC, but if he goes to live in Severodvinsk, the coefficient will be equal to 1.4.

Withholding personal income tax from financial assistance in the event of the death of an employee or a member of his family

The Tax Code of the Russian Federation has established a list of amounts received by individuals that are not subject to personal income tax. Among them are a number of types of financial assistance. Thus, the following types of financial assistance are not subject to this tax (clause 8 of Article 217 of the Tax Code of the Russian Federation):

• family members of a deceased employee/former employee regarding his death;
• to an employee/former employee in connection with the death of a member of his family.

For lawful non-payment of personal income tax, it is important to comply with the following conditions:

1. The assistance is one-time.
2. Assistance is provided to the spouse, child or parent of a deceased employee, or to an employee in connection with the death of any of these relatives and not any relatives.
3. If assistance is received by a former employee or his relatives, then the basis for the dismissal of this employee is important. This should be retirement.

Payments from life insurance of the deceased

Provided that the deceased has entered into a voluntary life and health insurance agreement, after his death, relatives can contact the insurance company with which the deceased citizen collaborated to receive the payments due. If the policy states that the beneficiary is a specific person, the money is transferred only to him, although in case of disagreement, relatives can appeal the will of the deceased in court.

Receiving compensation for Sberbank deposits

If the deceased had a deposit in the largest bank in the country, opened before June 20, 1991 and not claimed before December 31, 1991, the heirs have the right to receive compensation for it, but only if the depositor had Russian citizenship at the time of death. The amount of compensation depends on the date of birth of the beneficiary and is:

• up to 1945 (inclusive) – three times the balance;
• 1946–1991 – double the value.

Upon the death of the investor in 2021, his heirs or citizens who organized and paid for the funeral and funeral services are entitled to compensation. Its size depends on the balance of the deceased’s deposit in the bank, but cannot exceed an amount equal to 6 thousand rubles. To receive the above payments, you must submit an application indicating the date and your own signature. It should be accompanied by the necessary package of documents, the exact list of which should be clarified at the department.

How to get help from a company

The most difficult thing is to ask for financial assistance for the funeral of a relative who worked at the enterprise. it is impossible to forcibly demand money . As a rule, the charter lists relatives who are entitled to a subsidy:

• spouse (official);
• children;
• parents.

At the discretion of the manager, the list can be expanded to include sisters/brothers, guardians, and grandparents. The list may undergo periodic changes, it all depends on agreement with the manager, his integrity and the financial capacity of the organization.

The standard algorithm for financial assistance from an employer looks like this :

• the amount is determined purely by the manager, but the problem is that from amounts over 4 thousand rubles. you need to pay taxes , personal income tax is taken according to the law prescribed in the Tax Code of the Russian Federation;
• to be on the safe side, the manager can accept an application for payment and transfer money only upon presentation of the fact of death and burial;
• financial assistance is not related to salary and is paid separately;
• The money is issued in full at once.

There is no clear definition in the law of exactly what the amount of assistance for a funeral should be. In 2007, the Ministry of Finance of the Russian Federation indicated that according to the instructions, the amount of the subsidy upon the death of a loved one should be equal to two monthly salaries , but in contrast to this, the Tax Code speaks out and requires that all subsidy amounts over 4 thousand rubles. were taxed. Therefore, the employer can regulate the amount of financial assistance himself.

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