The employee gave birth to a child. Tax and accounting. What documents must the employee submit?

Subtleties of providing standard tax deductions: how to properly provide an employee of an organization with a deduction in the month of birth of a child - read the article.

Question: The employee brought the child’s birth certificate (date of birth 08/13/13) to the accounting department. When calculating wages for August, should the personal income tax deduction (1,400 rubles for 1st child) be provided for the entire month or recalculate starting from the date of birth?

Answer: You should provide the employee with a child tax deduction for August in full (RUB 1,400), since the deduction is provided from the month in which the child was born. Recalculation of the tax deduction for a child by the Tax Code of the Russian Federation is not provided .

Alexander Sorokin answers,

recommendations ".

The rationale for this position is given below in the recommendations of the Glavbukh System.

How to Claim the Standard Child Tax Credit

If an employee (tax resident) has children, then he has the right to receive standard tax deductions.

Deduction amounts

Provide deductions in the amount of:*

1400 rub. per month - for the first child under the age of 18 (up to 24 years if he is a full-time student);
1400 rub. per month - for the second child under the age of 18 (up to 24 years if he is a full-time student);
3000 rub. per month - for the third and each subsequent child under the age of 18 (up to 24 years if he is a full-time student);
3000 rub. per month - for each disabled child under the age of 18, as well as for each full-time student under the age of 24, if he is a disabled person of group I or II.

Period of deduction

Start providing deductions from the month in which the child was born* (adopted or taken into custody).

This procedure is provided for in paragraphs 11 and 12 of subparagraph 4 of paragraph 1 of Article 218 Tax Code RF.

Child tax deduction

The teacher gave birth to a child in the middle of the month. From what date does the tax deduction apply?*

The deduction is applied from the first day of the month in which the child was born. Indeed, in accordance with subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, the reduction tax base is made from the month of birth of the child.*

This tax deduction is provided on the basis of a written application from the employee and documents confirming the right to it.

Alexander Sorokin answers,

Deputy Head of the Department operational control Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, see the recommendations."

Download forms

The employee brought an application for payment of a one-time benefit for the birth of a child (with all the attached certificates and documents) on March 25, 2016! 03/25/2016 is his last day of work in the organization! Do we have the right to refuse payment?

Answer

If the application and documents are correctly completed and submitted within six months from the date of birth of the child, then the organization has no grounds to refuse payment of benefits.

The organization must pay the employee lump sum allowance at the birth of a child based on the documents provided:

Applications for benefits;

Registry office certificates about the birth of a child;

Certificates from the place of work (services, services social protection population) of the other parent that he was not provided with benefits.

The right to receive benefits remains with the employee for six months from the date of birth of the child. The benefit must be paid within 10 days from the moment the organization receives all the necessary documents from the employee.

Who is entitled to benefits for the birth of a child?

Benefit recipients

Pay benefits at the birth of a child to one of the child’s parents (the person replacing him, for example, the adoptive parent) (, Procedure approved).

The right to receive benefits is not only Russian citizens, but also foreigners, or on the territory of Russia ().

Situation: Is it necessary to pay benefits for the birth of a child to an employee working under a civil contract?

No, it's not necessary.

The child birth benefit is paid to one of the parents (the person replacing him, for example, the adoptive parent) at the place of work on the basis employment contract(Order approved). IN in this case regulates the relationship between a person and an organization Civil code RF, and labor relations missing (). Therefore, an organization cannot be recognized as an employer in relation to a person working under a civil contract. An employee working under a civil contract can receive benefits from his employer - that is, at his place of work on the basis of an employment contract or from social security authorities (if he does not work) (Procedure approved).

Situation: Is it necessary to pay benefits for the birth of a child to an external part-time worker?

Yes, it is necessary. But only if he did not receive benefits from his main place of work.

Payment of benefits related to maternity (one-time benefit for the birth of a child) for all places of work current legislation not provided. This conclusion is confirmed by the FSS of Russia. This means that it is impossible to receive a one-time benefit for the birth of a child from two employers at the same time (at the main place of work and for an external part-time job).

If two or more children are born, pay benefits for each child. This rule also applies to employees who act as substitute parents (for example, adoptive parents). This is stated in the Law of May 19, 1995 No. 81-FZ and the Procedure approved.

Situation: Is it necessary to pay benefits for the birth of a child to a foreigner if the child was born before the migrant received a temporary residence permit

The benefit must be paid if the foreigner received a temporary residence permit within six months from the date of birth of the child.

Exactly six months are allotted in Russia for foreigners to file necessary documents to receive benefits. They have the right to such payment. Therefore, if during this period the employee receives permission and manages to submit the papers, then you will accrue benefits.

Accordingly, if a foreigner receives a temporary residence permit after six months from the date of birth of the child, he is not entitled to benefits.

Document submission deadline

An employee (employee) has the right to receive benefits within six months from the date of birth of the child. This rule applies to all benefit recipients - the child’s parents, adoptive parents and guardians.

Thus, if the employee (employee) did not submit a package during this period, then do not pay him the benefit.

How to pay benefits for the birth of a child

At the birth of a child, as well as upon adoption and establishment of guardianship, a lump sum benefit is provided. An employee has the right to receive it from his employer by providing required package documents. Moreover, he can do this only within six months from the date.

Benefit amount

The basic amount of a one-time benefit for the birth of a child is 8,000 rubles. But for payment this amount is increased:

on, which is annually established by the Law on federal budget based on the forecast level of inflation;
, which is available in some areas Far North and similar areas.

This rule is established by articles of the Law of May 19, 1995 No. 81-FZ and paragraphs of the Procedure approved.

The amount of the lump sum benefit is determined on the date of birth of the child. After all, the right to benefits arises when such insured event. This directly follows from the provisions of Article 7 of the Law of July 16, 1999 No. 165-FZ and the Law of May 19, 1995 No. 81-FZ. This was confirmed in .

For example, for children born on January 1, 2015 or later, the amount of the one-time benefit is RUB 14,497.80.

Attention: In 2016, the procedure for indexing benefits changed. From January 1 to February 1, 2016, you pay benefits in the same amount as in. Since February 1, 2016, child benefits have been indexed by 7 percent. Now the lump sum benefit for the birth of a child is 15,512.65 rubles. ( , ).

If an employee has two or more children, issue benefits for each of them. For example, if an employee had twins on February 1, 2016 or later, pay him RUB 31,025.30. (RUB 15,512.65 × 2). This rule also applies to employees who act as substitute parents (for example, adoptive parents). This is stated in the Law of May 19, 1995 No. 81-FZ and the Procedure approved.

For more information on the use of indexation coefficients when calculating minimum benefits for citizens with children, see.

Yes, it is necessary.

Even if the document is published later than the child’s date of birth, it may indicate an earlier effective date. That is, from the dates indicated in the document itself, the new rules must be applied. This is provided for by Law of May 19, 1995 No. 81-FZ.

Thus, if you have already paid the benefit, and then it became known about the next indexation, then recalculate the benefit and pay extra (letters from the Federal Social Insurance Fund of Russia,). In this case, there is no need to require an application for additional payment of benefits from the employee.

For example, an employee gave birth to a child on March 5, and on the 10th of the same month a decree was issued with a new indexation coefficient. IN regulatory document It is stipulated that the new rules will be introduced on March 1. In this case, the benefit must be recalculated in a new way, and the difference must be paid.

Additional benefits

In some regions, additional benefits have been established that are paid in connection with the birth of a child. For example, in Moscow such assistance is provided to young families (). A person can receive such benefits only from the Department of Social Protection of the Population: the employer does not pay it.

Documents for benefits

To receive benefits at the place of work (service), an employee must submit the following documents:

certificate of birth of a child - it is issued by the registry office for children born in Russia;
a copy of a certificate or other document that confirms the fact that the baby was born abroad. An employee can receive such documents at a Russian consular office abroad or at another relevant department. Please note that the document must be translated line by line and certified with an apostille and legalized;
that he was not given any benefits. The document is needed if both parents work, one of them serves or studies.

If the benefit is applied for by a guardian, adoptive parent or foster parent, then in addition to the documents on the birth of the child, you will need an extract from the decision on adoption or establishment of guardianship over the child. And also a copy of the entered into legal force court decision on adoption, a copy of the agreement on the transfer of the child (children) to a foster family.

A complete list of required documents is established in the approved Procedure.

The chief accountant advises: if the other parent does not work (does not serve), ask to additionally submit a copy of it work book, in which there are no records of current work. If the parent has never worked at all and does not have a work book, then ask him for a statement about this. compiled in any form.

Having accepted the application and documents, within five days give the employee in any form (Procedure, approved Procedure, approved).

The application is submitted by a representative

If a representative submits an application for an employee, then in addition to this, the following information must also be indicated:

last name, first name, patronymic, postal address of place of residence or place of stay, actual residence representative;
name, number and series of the representative’s identity document, information about the organization that issued this document and when it happened;
name, number and series of the document confirming the authority of the representative, information about the organization that issued the identification document and the date of its issue.
This is stated in the Procedure approved.

The chief accountant advises: in private explanations, employees of the FSS of Russia express a special opinion on how to draw up an application for benefits. In particular, they note that to comply with all requirements, that is, indicate full list information is required only by unemployed people who apply for benefits directly to the social security authorities. And the application that the employee submits at the place of work (service) can be drawn up in any form.

It is enough to indicate only necessary details:

the name of the employer to whom the person applies for benefits;
last name, first name, patronymic and signature of the recipient of the benefit;
type of benefit;
date of writing the application.

Benefit payment period

Pay the benefit within 10 days from the date the organization accepts all payments from the employee. This is the requirement of the Order approved.

In this publication N.V. Fimina, lawyer, tax expert considers legal norms things that accountants and employees need to keep in mind personnel service in the case when one of the organization’s employees gave birth to twins. It's about about a number of aspects of the payment of state social benefits, as well as about some features of the regulation of labor and tax legal relations. Regarding the reflection of situations in the 1C: Salaries and Personnel Management 8 program, the material was prepared by methodologists of the 1C company.

Vacation at your own expense

In the event of the birth of a child, the employer is obliged to provide the employee with leave without pay for up to five calendar days. This is stated in Article 128 of the Labor Code of the Russian Federation.

Vacation can be taken even if the employee works for a short time (including less than a month or during probationary period). However, it is important to consider that an employee should not go on vacation without pay. wages without permission, since his departure will be regarded as a violation labor discipline(absenteeism). In any case, an application from the employee requesting leave in connection with the birth of a child will be required.

Some employees mistakenly believe that in the event of the birth of twins, the vacation days should be summed up, and the employer is obliged to provide them with not five, but ten days of vacation at his own expense. This is wrong. The employer has the right to provide an employee with unpaid leave of any duration, however, the employer’s obligation to provide 10 days without pay in the event of the birth of twins to an employee is not provided for by the current labor legislation of the Russian Federation.

Similar explanations can be found on the websites of regional labor inspectorates.

The relevant question is how long after the birth of a child can you get leave and whether to provide leave at your own expense if the employee wrote a corresponding application after a month or even a year after the birth of the child. It should be noted that the norms labor legislation there is no clarification as to how long after the birth of a child an employee can take such leave. There is no answer to this question and others normative legal acts. Therefore, it is better to satisfy the employee’s request for leave of five calendar days.

Nor is the employee’s obligation to confirm that he actually had a child born (i.e., provide a birth certificate), which makes it possible for unscrupulous persons to take advantage of this legislative norm, for example, to avoid being present during an inspection or inventory. In our opinion, if the employee subsequently refuses to provide a certificate, citing the need to obtain personal data, give him a notice of the need to provide such a document within the agreed time frame. If the employee does not provide evidence after this, the question of the illegality of granting leave and absenteeism can be raised.

Let us note that unpaid leave is granted to any parent, including those who are not a registered parent. civil marriage. It is important to keep in mind that additional benefits are established for officially married parents. In accordance with Article 123 of the Labor Code of the Russian Federation, if the wife is on maternity leave, then the husband is required to provide annual leave regardless of the time of continuous work for the employer (i.e., even in the case when the employee has not yet worked the six months allotted for the leave). months).

Although unpaid leave and is required by law, its days will not be taken into account when calculating the employee’s pensionable insurance experience, as well as when calculating the period for which annual leave is due, if the total number of days of leave at one’s own expense is accounting year will exceed 14 days.

To register the event “vacation at your own expense” in information base program "1C: Salary and HR Management 8" should be entered personnel documentVacations of organizations with a vacation view Leave without pay and based on it enter settlement document Absenteeism in the organization(Fig. 1).

Rice. 1

Please note that in the document Absenteeism in the organization you need to perform the calculation by clicking on the button Calculate, regardless of the fact that the amount is obviously zero. The fact is that this command calculates days and hours for which in the future it will not be necessary to accrue wages.

As for the extraordinary provision of annual leave, if an employee who has received such leave quits without working for a year, in accordance with the norms of Article 137 of the Labor Code of the Russian Federation, a deduction can be made from him for the excessively granted vacation days.

Maternity benefit

At the birth of twins, a certificate of incapacity for work is issued to the woman, according to general rule, for 194 calendar days. Moreover, if a multiple pregnancy was established during childbirth and the woman has already used prenatal leave of 70 calendar days, the postpartum part of maternity leave is 124 calendar days. This follows from paragraph 10 of Order No. 1012n dated December 23, 2009.

It is important to take into account that for women permanently residing (working) in the territory of the residence zone with the right to resettle, prenatal leave is established for a duration of 90 calendar days (clause 6 of Article 18 of the Law of the Russian Federation of May 15, 1991 No. 1244-1).

If the start of maternity leave falls on the period from January 1, 2011 to December 31, 2012 (inclusive), the employee has the right to independently choose the procedure for calculating maternity benefits. In this case, the benefit can be calculated in one of the following ways:

based on earnings accrued for two calendar years preceding the year of the start of maternity leave;
based on earnings accrued for the 12 calendar months preceding the month of the start of maternity leave.

In order to use the second method, the employee must write a corresponding application.

In the 1C: Salary and Personnel Management 8 program, maternity leave is documented Sick leave . The checkbox is used to reflect a variant of the calculation rules Calculate earnings according to 2010 rules(Fig. 2).

Rice. 2

Choose billing period if necessary, you can shift it on the tab Calculation of average earnings(Fig. 3).

In practice, employees quite often turn to an accountant with the question of which calculation is more profitable for them. In Table 1 we provide an overview typical situations assignment of benefits indicating which method (in most cases) is more beneficial for the employee.

Table 1.

How to choose the most beneficial procedure for calculating maternity benefits for an employee

No.	Situation*	Calculation of benefits based on the calculation period of 12 calendar months preceding the month of the start of maternity leave	Calculation of benefits based on the calculation period of 2 calendar years preceding the year of commencement of maternity leave	Comment
	The employee has been working for the policyholder for less than six months, this is her first job			Part 3 Art. 14 Federal Law No. 255-FZ dated December 29, 2006, hereinafter Law No. 255-FZ
	The employee first started working in 2012, her insurance period at the start of maternity leave was at least six months			Calculating benefits based on a billing period of two calendar years is not profitable, since the average daily earnings will be determined by the formula: minimum wage x 24 months. / 730 (Part 3 of Article 14 of Law No. 255-FZ). The denominator of this formula uses the number of days in two calendar years (730), despite the fact that the employee did not work during the billing period.
	The employee first started working in 2011, earnings** in 2011 did not exceed (or did not significantly exceed) earnings in 2012			The number of days in the calculation period “two calendar years preceding the year the insured event began” is less than 730. Therefore, this calculation will most likely be unprofitable.
	The employee first started working in 2011. Earnings for 2011 were at least 463,000 rubles. Earnings for the period of 12 calendar months preceding the month the vacation began are less than RUB 231,496. In both 2011 and 2012, the employee worked all days.			When calculating benefits based on a billing period of two calendar years, the average daily earnings will be equal to: 463,000 rubles. / 730 days = 634.24*** rub. When calculated based on a billing period of 12 calendar months, the average daily earnings will be equal to the maximum: 231,495 rubles. / 365 days = 634.23 rub.
	The employee first started working in 2011. Earnings for 2011 were at least 463,000 rubles. Earnings for the period of 12 calendar months preceding the month the vacation began, more than 231,504 rubles. In both 2011 and 2012, the employee worked all days.			When calculating benefits based on a billing period of two calendar years, the average daily earnings will be equal to 463,000 rubles. / 730 days = 634.24 rub. When calculated based on a billing period of 12 calendar months, the average daily earnings will be equal to the minimum: 231,505 rubles. / 365 days = 634.26 rub.
	The employee worked in 2011 and 2010. Earnings for 2010 amounted to at least 415,000 rubles, earnings for 2011 amounted to at least 463,000 rubles. Earnings for the period of 12 calendar months preceding the month the vacation began are less than RUB 438,995. In both 2011 and 2012, the employee worked all days.			When calculated based on a billing period of 12 calendar months, the average daily earnings will be equal to a maximum of 438,994 rubles. / 365 days = 1202.72 rub.
	The employee worked in 2011 and 2010. Earnings for 2010 amounted to at least 415,000 rubles, earnings for 2011 amounted to at least 463,000 rubles. Earnings for the period of 12 calendar months preceding the month the vacation began, more than 439,000 rubles. In both 2011 and 2012, the employee worked all days.			When calculating benefits based on a billing period of two calendar years, the average daily earnings will be equal to (463,000 rubles + 415,000 rubles) / 730 days. = 1202.73 rub. When calculated based on a billing period of 12 calendar months, the average daily earnings will be at least 439,001 rubles. / 365 days = 1202.74 rub.
	For most of the pregnancy, the employee was on sick leave (preserved). Sickness benefit paid in both 2011 and 2012.			An exception may be the case when in previous years the employee received a salary significantly higher than her earnings in 2012
	The employee did not go to work after the previous maternity leave***. Labor activity employee** began the same year in which her first maternity leave began.			When calculating benefits based on a calculation period of two calendar years preceding the year in which maternity leave began, the following rule applies. If during the billing period the employee was on maternity leave or child care leave, she can replace the corresponding calendar years (year) from the billing period with the previous calendar years (year) by submitting a corresponding application (Part 1 of Article 14 Law No. 255-FZ). However, in this case and in previous years, the employee had no income.
	The employee did not go to work after the previous maternity leave***. The employee*’s working career began a year before her first maternity leave began.			In this case, before the first maternity leave, the employee worked for one calendar year. Therefore, calculating benefits based on a calculation period of two calendar years preceding the year in which maternity leave began is unprofitable.

Note:
*Maternity leave begins in 2012.
** Here and further in this column we mean earnings included in the base for calculating contributions to the Federal Social Insurance Fund of Russia, paid in accordance with Federal law dated July 24, 2009 No. 212-FZ.
*** When calculating, rounding is done to two decimal places.
**** This includes, among other things, the case of working for a previous policyholder.
***** If at the time of maternity leave the employee is on maternity leave, she must choose one of two benefits: either maternity benefit or child care benefit up to 1.5 years. This rule is established by part 3 of article 10 of Law No. 255-FZ and paragraph 44 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

In the event of the birth of twins, the following situation may arise: after the birth, the employee will submit to the accounting department additional sheet disability due to complicated childbirth (if the fact of a multiple pregnancy became clear after the woman had been admitted to the maternity hospital).

In this case, you need to keep in mind that the billing period for payment additional days disability will be the same period as for payment for the first sick leave. The second certificate of incapacity for work is a continuation of the first. That's two individual documents, but the insured event (pregnancy, birth of a child) is the same (clause 2, part 1, article 1.2 of Law No. 255-FZ). Therefore, the calculation of the average daily earnings for them will be the same.

The current legislation of the Russian Federation does not provide for the possibility of increasing postpartum leave due to unused days of prenatal leave (letter of the Ministry of Health and Social Development of Russia dated July 6, 2006 No. 3524-VS). Similar information is contained on the websites of regional branches of the FSS of the Russian Federation.

However, this applies to the case when a woman did not take out maternity leave and was admitted to the maternity hospital during labor (including at night, on weekends).

In the case of twins, there is a possibility of pre-labor. In this situation, the woman can use the unused part of prenatal leave after childbirth. Such explanations are contained on the websites of regional branches of the FSS of the Russian Federation.

Example 1

Manager E.V. Ivanova has been working at Baza LLC for four years. During 2011, 2010 and part of 2009, she was on maternity leave and then parental leave. The first maternity leave began in December 2009.

From October 2, 2012, the employee again goes on maternity leave (194 calendar days due to a multiple pregnancy). Before the next one starts maternity leave Ivanova did not work. An employee received an application to calculate maternity benefits based on the calculation period of 12 calendar months preceding the month the maternity leave began.

All days in the billing period (October 2011 - September 2012) are not taken into account when calculating the new maternity benefit.

If an employee immediately goes on maternity leave from maternity leave, the calculation period must be taken as 12 calendar months preceding the month in which the previous insured event occurred. This follows from part 1 of article 14 of Law No. 255-FZ and paragraph 11 of Regulations dated June 15, 2007 No. 375.

To calculate the benefit, the accountant took into account the period from December 2008 to November 2009.

For 2009 (from January to November), the employee was accrued:

Salary in the amount of 260,000 rubles;

Bonus based on the results of work for the six months in the amount of 50,000 rubles;

Vacation pay in the amount of 15,000 rubles;

Financial assistance for vacation in the amount of 1,000 rubles;

Refund travel expenses in the amount of 9,000 rubles;

Temporary disability benefit in the amount of 1,500 rubles.

For December 2008, the employee was accrued:

Prize for successful completion of the project in the amount of 125,000 rubles;

Salary in the amount of 35,000 rubles;

Birthday bonus RUB 10,000;

Compensation for unused vacation in the amount of 5,000 rubles.

The amount of payments that can be taken into account when calculating maternity benefits will be: RUB 260,000. + 50,000 rub. + 15,000 rub. + 125,000 rub. + 35,000 rub. + 10,000 rub. + 5,000 rub. = 500,000 rub.

Financial assistance for vacation is not included in the amount of earnings for the billing period, since its amount does not exceed 4,000 rubles, and this amount comes from contributions to the Federal Social Insurance Fund of the Russian Federation, accrued in accordance with Federal Law No. 212-FZ of July 24, 2009 (hereinafter - Law No. 212-FZ), released. Contributions are also not charged for the amount of temporary disability benefits and the amount of reimbursement for travel expenses.

Ivanova completed her pay period completely. The number of calendar days in this period is 365.

Average daily earnings = 500,000 rubles: 365 days. = 1,369.86 rub.

Limit on average daily earnings = 415,000 rubles: 365 days. = 1,136.99 rub. (clause 2 of article 3 of Federal Law No. 343-FZ)

The total amount of maternity benefits for the second and third child is: RUB 1,136.99. x 194 days = 220,576.06 rub.

Ivanova gave birth a month earlier than the expected date of birth, but this circumstance did not affect the duration of maternity leave.

If a woman gives birth without having time to go on maternity leave (birth occurred between 22 and 30 weeks of pregnancy), she will receive a certificate of incapacity for work from a medical organization. Duration of incapacity for work this document will be equal to 156 calendar days. These rules are established by paragraph 49 of the Procedure, approved. by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n, hereinafter Order No. 624n. This provision is formulated in relation to a singleton pregnancy, as evidenced by the indication of 30 weeks - the period of receipt sick leave in singleton rather than multiple pregnancy.

In cases where the diagnosis of multiple pregnancy is established during childbirth, a certificate of incapacity for work for pregnancy and childbirth is issued for an additional 54 calendar days. medical organization, where the birth took place (clause 47 of Order No. 624n). The legislation does not say anything about a predicted multiple pregnancy. Therefore, it is better to clarify the procedure for calculating maternity benefits in this situation in your branch of the Federal Social Insurance Fund of Russia.

Let's consider another ambiguous situation. When twins are born, there is a possibility of a cesarean section, and the accountant may be faced with the fact that an employee who has already been paid for 194 calendar days of maternity leave will also provide a certificate of incapacity for work for 16 calendar days.

It is problematic to provide a certificate stating that benefits were not accrued if the child’s father is a foreigner and does not work in Russia. The legislation does not say what documents are needed when assigning benefits for the birth of a child in this case. The FSS of the Russian Federation has also not formed a unified position on this issue. On the websites of some regional branches of the FSS of the Russian Federation, when commenting on such situations, it is indicated that in order to receive benefits, instead of a certificate from the husband’s place of work, you need to provide a copy of your passport (see, for example, http://r18.fss.ru/answers/1question/25390.shtml ), other Fund specialists believe that if the father is a foreigner, then a document confirming that he did not receive benefits related to the birth and care of the child may be an explanatory note from the mother, the father’s passport and other documents, if available (http ://www.fss.nnov.ru/ru/4/12/114/?nid=436&a=entry.show).

A one-time benefit at the expense of the Social Insurance Fund of the Russian Federation is registered in the menu Payroll calculation by organization -> Primary documents (Fig. 4). The number of benefits accrual records corresponds to the number of children.

Rice. 4

Child care allowance

In the event of the birth of twins, benefits must be paid for each child. As a general rule, the amount of benefit for one child for a full month is 40% of the employee’s average monthly earnings, i.e., for two children you need to pay a benefit in the amount of 80% of the average monthly earnings. In this case, the average monthly earnings are determined in a special manner (see Table 2).

Table 2.

Algorithm for calculating average monthly earnings for the purposes of calculating child care benefits

No.	Action	Comment
	Determining the billing period	As a general rule, two calendar years preceding the year in which parental leave begins. Those years in which the employee was on maternity leave or carer's leave can be replaced with previous years. If the care leave began in 2012, you can apply the calculation period - 12 calendar months preceding the month of the start of the care leave
	Determining earnings for the billing period	No more than 463,000 rub. for 2011 and 415,000 rubles. for 2010 and previous years, if the calculation is based on a period of two calendar years. Minimum earnings for the billing period (for the case when earnings are too low, etc.): Minimum wage x 24 months. No more than 415,000 rub. when calculating benefits based on a billing period of 12 calendar months.
	Determining the average daily earnings	If care leave began in 2012 and an employee has received an application for a special calculation, according to the 2010 rules. In other cases, we divide the earnings for the billing period by 730.
	Determining the average monthly income	The indicator “average daily earnings” must be multiplied by 30.4

The minimum benefit amounts in 2012 are:

when caring for the first child - 2,326 rubles. per month;
when caring for the second and subsequent children - RUB 4,651.99. per month.

Benefits for caring for twins must be paid in at least the following amounts:

RUB 6,977.99 (RUB 2,326 + RUB 4,651.99) - if this is the woman’s first birth;
RUB 9,303.98 (RUB 4,651.99 x 2) - if in addition to the born twins the woman also has children.

These rules on the minimum benefit amount must be taken into account, even if this minimum exceeds 100% of the employee’s average earnings. Rounding of the amount of benefits to the full ruble is not provided (letter of the Federal Social Insurance Fund of the Russian Federation dated December 28, 2011 No. 14-03-18/05-16244).

When determining the amount of benefits for caring for a second child and subsequent children (including when assigning benefits to the father of children), previous children born (adopted) by the mother of this child should be taken into account (Part 4, Article 15 of Federal Law No. 81-19.05.1995) Federal Law).

In districts and localities in which regional coefficients are applied, the minimum benefit amounts are determined taking into account these coefficients.

Example 2

A.A. Ivanova lives and works in Moscow at ZAO Magazin. Her maternity leave began in August. The worker gave birth to twins. These are her first children. The average daily earnings of a female worker is 308.74 rubles.

The allowance for one child per full calendar month is: 308.74 rubles. x 30.4 x 40% = 3,754.27 rubles. The accountant compared this amount with minimum size benefits for the first child: RUB 2,326.< 3 754,27 руб.

The employee was assigned a benefit for caring for her first child in the amount of RUB 3,754.27.

The accountant also compared the specified amount with the minimum amount of benefit for the second child:

RUB 4,651.99 > RUB 3,754.27

The employee was assigned a benefit for caring for her second child in the amount of RUB 4,651.99.

The total benefit amount per full calendar month is: RUB 4,651.99. + RUB 3,754.27 = 8,406.26 rub.

Let's assume that the employee's vacation began on August 6, 2012. This month has 31 calendar days, with 26 days of parental leave. The benefit amount for August will be:

RUB 8,406.26 / 31 days x 26 days = 7,050.41 rub.

Child care benefits are paid during parental leave. When twins are born, one person (for example, a mother caring for both children) or several can take leave. And if not only the mother, but also, say, a working grandmother asks the employer for parental leave, both women will receive benefits. Employees of the FSS of the Russian Federation made this conclusion in a letter dated May 20, 2010 No. 02-02-01/08-2324.

However, before granting your employee parental leave, it is important to ensure that this is possible. First, you need to check that the mother of the children has already taken parental leave (that is, she is not on maternity leave or annual leave). Secondly, you should obtain from the employee all the necessary documents, namely: an application for leave and a certificate from the mother’s place of work stating which child she is caring for (a certificate from the father’s place of work that he has not been granted leave) - depending on the one who takes the vacation.

A practitioner may encounter the following situation. An employee on maternity leave brings a certificate stating that she is registered at the place of residence, which belongs to the zone of residence with a preferential socio-economic status related to the disaster in Chernobyl nuclear power plant. In this case, the state child care allowance must be paid to her according to special rules, and it is important for the accountant to know what documents need to be required from the employee, so that subsequently there will be no disagreements with the Federal Social Insurance Fund of the Russian Federation regarding the payment of benefits.

Employees exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant are paid a double benefit until the child turns three years old (according to the Rules, approved by Decree of the Government of the Russian Federation of July 16, 2005 No. 439, hereinafter referred to as Rules No. 439). This category of workers includes persons:

permanent residents (working) in the territory of the residence zone with the right to resettle;
permanently residing (working) in the territory of the residence zone with a preferential socio-economic status;
permanently residing (working) in the resettlement zone before their relocation to other areas.

Benefits for “Chernobyl victims” will be reimbursed in next order. Child care allowance up to 1.5 years:

in a single amount from the funds of the Federal Social Insurance Fund of the Russian Federation;
in a single amount from budget funds.

Child care benefits from 1.5 to 3 years are reimbursed from the federal budget (clause 9 of Rules No. 439).

When paying benefits in double size benefits for caring for twins must be paid in at least the following amounts:

RUB 13,955.98 ((RUB 2,326 + RUB 4,651.99) x 2) - if this is the woman’s first birth;
RUB 18,607.96 (RUB 4,651.99 x 2 x 2) - if in addition to the born twins the woman also has children.

A copy of the passport with registration is added to the package of documents that need to be requested from the employee. To obtain a monthly child care allowance at the place of work of a woman taking parental leave, a document confirming the child’s residence in the territory contaminated as a result of the Chernobyl accident is not required. Similar explanations are contained on the websites of regional branches of the FSS of the Russian Federation.

An employee on leave to care for twins may return to work before the end of the leave on a part-time basis. In this case, he retains the right to benefits.

The relevant question is: what minimum quantity time must the working day be reduced to maintain the right to benefits? For example: is it possible to go part-time for 39 hours a week (the norm is 40 hours), when each day is reduced by 12 minutes?

Specialists from the Federal Social Insurance Fund of the Russian Federation (see, for example, http://r66.fss.ru/answers/44226.shtml) indicate that when deciding on a part-time working day, we can talk about hours, not minutes.

It is explained this way. In the Regulations on the procedure and conditions for the use of labor for women who have children and work part-time working hours, approved Resolution of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated April 29, 1980 No. 111/8-51, noted that by agreement between the employee and the employer, a part-time working day (shift) or part-time work may be established. working week. Working hours established for part-time work may include:

reducing the duration of daily work (shift) by a certain number of working hours on all days of the working week;
reducing the number of working days per week while maintaining the normal duration of daily work (shift), etc.

Article 104 of the Labor Code of the Russian Federation also speaks about hours, and not minutes, in terms of recording working hours, where the concept of “normal number of working hours” is used.

Child care benefits up to 1.5 and 3 years old are registered with a document Parental leave(Fig. 5). If twins were born, then you should indicate Number of children - 2. Checkbox Among the children there is the first child does not need to be installed if these twins already have an older brother or sister.

Rice. 5

You can make changes to this document using the button To correct, or maybe a document Changing the terms of payment for parental leave(Fig. 6).

Rice. 6

It is this document that should be used to formalize the mother’s return to work while maintaining benefits on a part-time basis.

Child care compensation

The legislation provides for a compensation payment at the expense of the employer until the child reaches the age of three years (subparagraph “a” of paragraph 11 of the Procedure, approved by Decree of the Government of the Russian Federation of November 3, 1994 No. 1206, hereinafter referred to as Procedure No. 1206) in the amount of 50 rubles. If the relevant area provides regional coefficient, compensation is paid taking it into account.

When twins are born, care is provided for two children, but Order No. 1206 does not say that the amount of compensation is doubled. Moreover, paragraph 11 of Order No. 1206 states that compensation is assigned specifically to the person who is on care leave. Order No. 1206 does not say that compensation is assigned “per child”.

If the child reaches the age of three years, the payment of benefits ceases from the month following the month in which the child turned three years old. This follows from paragraph 17 of Order No. 1206. Therefore, compensation for the month when the twins turned three years old must be paid in in full, that is, in the amount of 50 rubles.

Standard deductions for personal income tax

Tax residents of the Russian Federation with children can receive standard deductions in size:

1,400 rub. per month - for the first child;
1,400 rub. per month - for the second child;
3,000 rub. per month - for the third and each subsequent child;
3,000 rub. per month - for each disabled child.

The right to deductions remains until the month in which the parent’s income (cumulatively from the beginning of the year) exceeds 280,000 rubles.

And if after the first child twins were born in the family, standard deductions for them are provided in the following order. Since the date of birth of twins is recognized as the same day, in the application for tax deductions, parents can independently determine who is their eldest (second or third) and for which of them a deduction should be provided in the amount of 3,000 rubles.

If one of the twins is recognized as disabled, the parents have the right to consider him a second child and receive deductions of 3,000 rubles for him and the third child. for everyone. If the third child is recognized as disabled, then the deductions in the amount of 3,000 rubles provided for the third child and for the disabled child are not summed up.

If there are two children, the first of whom is recognized as disabled, deductions are provided in the amount of 3,000 rubles. for the first child and 1,400 rubles. - on the second.

the father is not indicated on the child’s birth certificate;

The paternity of the child has not been legally established.

Is not the only parent, in particular:

mother or father who gave birth to a child outside of a registered marriage (in a civil marriage), if paternity has been established;
mother or father of the child, if one of the parents is deprived of parental rights;
single parent married.

In the latter case, if the child of the only parent was not adopted, then in the event of a subsequent divorce, the provision of a double deduction is resumed (letter of the Ministry of Finance of Russia dated January 23, 2012 No. 03-04-05/7-51).

Sick leave to care for two children

The issue of payment of temporary disability benefits in a situation where an employee’s two children fall ill is currently not sufficiently regulated. As a general rule, if two or more children fall ill at the same time, one certificate of incapacity for work is issued to care for them (clause 38 of Order No. 624n).

However, some regional branches of the Federal Social Insurance Fund of the Russian Federation confirm that it is still possible to obtain two certificates of incapacity for work. For example, if parents live separately from each other and each of them shares one of the sick children. Or the father looked after a sick child at home, and the mother was with the second in the hospital (see http://r02.fss.ru/archive/54056.shtml).

Let us add that for all periods of release from work (except annual leave) with or without salary, temporary disability benefits are not paid. This also applies to the case of release from work due to parental leave (clause 1, part 1, article 9 of Law No. 255-FZ). If a child becomes ill during this period, a certificate of incapacity for work to care for the child (if he continues to need care) is issued from the day the mother (another family member) must start work. Such rules are provided in

An employee of the organization gave birth to a child. Two weeks later, he wrote an application for parental leave. At the same time, his wife is on maternity leave related to the child born. Should an employer provide an employee with parental leave?

Answer: If an employee of an organization has a child, two weeks later he writes an application for parental leave and his wife is on maternity leave related to the newborn child, then the employer, in our opinion, has the right to refuse the employee provision of parental leave.

Rationale: In accordance with Part 1 of Art. 255 Labor Code In the Russian Federation, women, upon their application and on the basis of a certificate of incapacity for work issued in accordance with the established procedure, are granted maternity leave for a duration of 70 (in the case of multiple pregnancy - 84) calendar days before childbirth and 70 (in the case of complicated childbirth - 86, for the birth of two or more children - 110) calendar days after childbirth with payment of state social insurance benefits in the amount established by federal laws.
According to Part 2 of Art. 256 of the Labor Code of the Russian Federation, parental leave can be used in full or in parts by the child’s father, who is actually caring for the child.
In Art. 13 of the Federal Law of May 19, 1995 N 81-FZ “On state benefits for citizens with children” it is noted that the right to monthly allowance mothers or fathers, other relatives, guardians who actually care for the child, who are subject to compulsory social insurance in case of temporary disability and in connection with maternity, and who are on parental leave, have child care.
Moreover, if maternity leave occurs while the mother is on maternity leave, she is given the right to choose one of two types of benefits paid during the periods of the corresponding leave.
Mothers entitled to maternity benefits, during the period after childbirth, have the right, from the day of birth of the child, to receive either a maternity benefit or a monthly child care benefit, offset by the previously paid maternity benefit, if the amount of the benefit for child care is higher than the amount of maternity benefits.
If a child is cared for by several persons at the same time, the right to receive a monthly child care allowance is granted to one of these persons.
By virtue of Part 3 of Art. 10 of the Federal Law of December 29, 2006 N 255-FZ “On Mandatory social insurance in case of temporary disability and in connection with maternity", if during the period the mother is on maternity leave until the child reaches the age of one and a half years, she begins maternity leave, she has the right to choose one of two types of benefits paid during periods of relevant vacations. A similar rule is given in clause 44 of the Procedure and Conditions of Appointment and Payment. state benefits citizens with children approved by Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 N 1012n (hereinafter referred to as the Procedure).
The legislation of the Russian Federation does not directly establish a ban on the simultaneous maternity leave of the child’s mother and the child’s father on parental leave for one child. However, the main purpose of providing such leave is child care. The mother of a child has the right to choose which leave she will use after giving birth: maternity leave or parental leave, but she cannot be granted both leaves at the same time.
We believe that caring for one child does not imply the possibility for one family member (mother) to be on maternity leave at the same time, and another family member (father) to be on parental leave.
The Letter of the Federal Social Insurance Fund of the Russian Federation dated May 20, 2010 N 02-02-01/08-2324 explains that if the mother continues to be on postpartum leave, a monthly child care allowance for another family member can be assigned after the mother’s maternity leave ends and childbirth, since the above Federal Law No. 81-FZ and the Procedure do not provide for the simultaneous provision of maternity leave and parental leave.
Thus, in our opinion, in the situation under consideration, the employer has the right to refuse to provide an employee with parental leave if the child’s mother is on maternity leave in relation to this child.

N.V.Ivashko
COMPUTER ENGINEERING LLC
Regional information center

Yes, it is necessary.

Thus, if you have already paid the benefit, and then it became known about the next indexation, then recalculate the benefit and pay additionally (letters from the Federal Social Insurance Fund of Russia dated December 10, 2009 No. 02-10/07-12722, dated May 13, 2009 No. 02-18 /07-3970, dated December 11, 2008 No. 02-18/07-12222). In this case, there is no need to require an application for additional payment of benefits from the employee.

For example, an employee gave birth to a child on March 5, and on the 10th of the same month a decree was issued with a new indexation coefficient. The regulatory document stipulates that new rules will be introduced on March 1. In this case, the benefit must be recalculated in a new way, and the difference must be paid.

Additional benefits

In some regions, additional benefits have been established that are paid in connection with the birth of a child. For example, in Moscow such assistance is provided to young families (Moscow government decree No. 199-PP dated April 6, 2004). A person can receive such benefits only from the Department of Social Protection of the Population: the employer does not pay it.

Documents for benefits

To receive benefits at the place of work (service), an employee must submit the following documents:

application for benefits;

certificate of birth of a child - it is issued by the registry office for children born on the territory of Russia;

a copy of a certificate or other document that confirms the fact that the baby was born abroad. An employee can receive such documents at a Russian consular office abroad or at another relevant department. Please note that the document must be translated line by line and certified with an apostille and legalized;

a certificate from the place of work (service, social welfare service) of the other parent stating that he was not assigned benefits. The document is needed if both parents work, one of them serves or studies.

If the benefit is applied for by a guardian, adoptive parent or foster parent, then instead of documents about the birth of the baby, you will need an extract from the decision on adoption or establishment of guardianship over the child. And also a copy of the court decision on adoption that has entered into legal force, a copy of the agreement on the transfer of the child (children) to a foster family.

The full list of required documents is established by clause 28 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

Advice: if the other parent does not work (does not serve) anywhere, ask to additionally submit a copy of his work record book, which contains no records of current work. If the parent has never worked at all and does not have a work book, then ask him for a statement about this. The application is made in any form.

Having accepted the application and documents, give it to the employee within five days notification receipt in any form (clause 8 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n). After this, prepare an order for the appointment of a lump sum benefit for the birth of a child.

How should an employee submit an application?

To receive benefits at the place of work (service), the employee must submit the appropriate statement(clause 5, subclause “a”, clause 28 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

There is no standard form for such an application provided by law. But it is noted what information needs to be entered in it. They differ depending on who submits the application - the employee himself or a representative instead.

The employee submits the application himself

In such a situation, the application must contain the following information:

the name of the employer to whom the employee will submit the application;

last name, first name, patronymic (without abbreviations) according to the identity document, as well as the employee’s status - mother, father, adoptive parent, guardian, foster parent;

information about the identity document - its type, series, number, who issued it and when;

information about place of residence, place of stay - postal code, name of region, district, city, etc. settlement, streets, number of the house, building, apartment according to the passport or other document;

information about the place of actual residence - postal code, name of the region, district, city, other locality, street, house number, building, apartment;

type of benefit. For example, a lump sum benefit for the birth of a child;

method of payment of benefits - postal transfer, bank transfer to a personal account, etc.;

account details for transferring benefits - bank name, INN, KPP, BIC, recipient's account number.

The employee must confirm the information provided. personal signature and put down the date when he wrote the statement.

This is stated in paragraph 6 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23 No. 1012n.

The application is submitted by a representative

If a representative submits an application for an employee, then in addition to the basic data, the following information is additionally indicated:

last name, first name, patronymic, postal address of place of residence or place of stay, actual residence of the representative;

name, number and series of the representative’s identity document, information about the organization that issued this document and when it happened;

name, number and series of the document confirming the authority of the representative, information about the organization that issued the identification document and the date of its issue.
This is stated in paragraph 7 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23 No. 1012n.

Advice: In private explanations, employees of the Federal Social Insurance Fund of Russia express a special opinion on how to draw up an application for benefits. In particular, they note that only unemployed people who apply for benefits directly to the social security authorities are required to comply with all requirements, that is, indicate a complete list of information. And the application that the employee submits at the place of work (service) can be drawn up in any form.

It is enough to indicate only the necessary details:

the name of the employer to whom the person applies for benefits;

last name, first name, patronymic and signature of the recipient of the benefit;

type of benefit;

date of writing the application.

What documents do parents who are not married submit?

One of the parents or the person replacing him has the right to benefit at the birth of a child. Moreover, it is not stated that parents must be married (Article 11 of the Law of May 19, 1995 No. 81-FZ).

Parents are divorced

When parents are divorced, a lump sum benefit at the birth of a child is assigned and paid to the one with whom the child lives (clause 27 of the Procedure approved by Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

In this case, the employee living with the child, in addition to the general list of documents, must submit to the organization:

certificate of divorce;

a certificate confirming cohabitation with the child.

This rule is established by paragraph 28 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

Parents did not register the marriage

If the marriage between the child’s parents is not registered and the paternity of the child is not established in judicial procedure, then only the mother can receive benefits.

In general, the father’s name and patronymic are recorded from the mother’s words in the birth certificate, form No. 25, which is issued by the registry office. The last name of the child's father will be the mother's last name. Such rules are established in paragraph 3 of Article 51 Family Code RF.

If paternity is established, the father is entitled to receive benefits at birth. Therefore, the child’s mother must provide a certificate stating that he did not receive benefits (Article 11 of the Law of May 19, 1995 No. 81-FZ, clause 25 and subparagraph “c” of clause 28 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia from December 23, 2009 No. 1012n).

If the mother's surname is indicated on the certificate (certificate) of the child's father, it means that paternity has not been established, the father cannot receive benefits at the birth of the child and a certificate from his place of work is not needed.

Advice: if the marriage is not registered, then when applying for benefits, it is better for the child’s father to obtain a certificate stating that the mother does not object to the issuance of benefits upon the birth of the child.

The employee has the right to submit documents in electronic form. But only if the documents are certified with an electronic signature.

That's how it is general requirement to submit documents to electronic form. It is stated in the Law of April 6, 2011 No. 63-FZ and Articles 21.1 and 21.2 of the Law of July 27, 2010 No. 210-FZ.

Submit documents to electronic format an employee can:

in person or through legal representative directly to the employer;

through multifunctional centers for the provision of state and municipal services;

through Single portal state and municipal services;

in another way that allows you to transfer documents to electronic form.

The mere fact that an employee submits documents to receive benefits electronically, by default means his consent to the processing of his personal data. Therefore, if documents about other persons are needed to assign benefits, then additional statements from these persons regarding consent to the processing of their personal data are required.

Such rules are established by clause 5.1 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

Benefit payment period

Pay the benefit within 10 days from the date of acceptance by the organization from an employee. This is the requirement of paragraph 30 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n.

Pilot project of the FSS of Russia

Situation: how to pay benefits upon the birth of a child in regions that participate in pilot project FSS of Russia according to special order assignment and payment of social benefits?

provides that social benefits, including benefits for the birth of a child, divisions of the Federal Social Insurance Fund of Russia in these regions pay directly to insured persons, that is, employees, bypassing employers. The payment procedure is established by Decree of the Government of the Russian Federation dated April 21, 2011 No. 294.

At the same time, in order for a person to receive the benefits due to him, he must first submit all the necessary documents to his employer.

The list of documents submitted by the employee has not changed. The only exception is an application for payment of benefits - the employee must draw it up not in any form, but in the form approved by Order of the Federal Social Insurance Fund of Russia dated September 17, 2012 No. 335.

This is stated in paragraph 2 of the regulation approved by Decree of the Government of the Russian Federation of April 21, 2011 No. 294.

Submit the documents received from the employee within five calendar days to the FSS office of Russia at your place of registration. Attach a list of the documents being transferred. The inventory form was approved by order of the Federal Social Insurance Fund of Russia dated September 17, 2012 No. 335.

The method of transferring a set of documents depends on the average number of employees of the organization. So, if it does not exceed 25 people, documents are submitted on paper. When average number 26 people or more use electronic communication channels. In this case, the information necessary for calculating benefits is submitted in the form electronic registry. The form of the register and the procedure for filling it out were approved by order of the FSS of Russia dated June 15, 2012 No. 223.

Having received the documents, the FSS branch of Russia reviews them within 10 calendar days and makes a decision on payment of benefits or refusal of it. If the decision is positive, the money is transferred to the employee according to the details that he indicated in his application.

If an incomplete set of documents is received from an organization, the FSS of Russia reports this with a special notice in the form approved by Order of the FSS of Russia dated September 17, 2012 No. 335. The missing documents must be submitted within five working days from the date of receipt of the notice.

This procedure is established by paragraphs 3, 4, 7, 8, 9 of the regulations approved by Decree of the Government of the Russian Federation of April 21, 2011 No. 294.

Organizations and entrepreneurs of the Republic of Crimea and the city of Sevastopol are participating in a pilot project to pay benefits directly from the Social Insurance Fund of Russia. So the policyholder’s task is reduced to collecting and submitting the necessary documents to the fund’s branch.