On providing additional (paid) days off to employees who have disabled children (Part 2). Guaranteed benefits under the Labor Code of the Russian Federation for parents Confirming that I do not use Parents' Day
The employer must provide an employee who is a parent (guardian, trustee (hereinafter referred to as the parent)) with additional days off to care for a disabled child (Article 262 of the Labor Code of the Russian Federation). To do this, the accountant must request a number of documents from the employee who has such a child. Some of them are mandatory - they will be needed in any case. Others may or may not be required, depending on the specific situation.
The accountant must draw up some documents himself, and some (in particular, the statement required from the employee himself) will help the employee draw up them correctly. We'll talk about paperwork.
Mandatory package of documents that must be obtained from the employee
You must receive at least three documents from the employee:
- written statement in any form about granting him additional days off, indicating the dates;
- document confirming the relationship of the employee with the child, - the birth certificate of the child (for the parent) or a document confirming guardianship or trusteeship, - the decision of the guardianship and trusteeship authority to appoint a guardian (for the guardian of a child under the age of 14) or a trustee (for the guardian of a child aged 14 to 18 years ). You may already have one if, for example, you provide your employee with a standard tax deduction per child according to personal income tax;
- a certificate from the social security authority at the child’s place of residence confirming the child’s disability, indicating that it is not contained in a specialized children's institution at full state provision. The employee must bring this certificate annually. This one-year period is calculated from the moment when he brought you the previous certificate.
An additional package of documents that must be obtained from the employee
Besides three the above documents the employee may be required additional documents associated with the child's second parent. The set of these documents depends on whether the child has one, whether he works under an employment contract, and on other circumstances.
If the second parent is an employee
If the second parent also works under an employment contract, then he also has the right to receive additional days off at his place of work. But so that it doesn’t turn out that the weekend is in full provided to both parents (which will entail overspending budget funds), from the employee you need to request a certificate from the work of the second parent. It must indicate that at the time your employee applied for days off to care for a disabled child, the other parent did not use such days off in the same month at his place of work (or used them partially).
Your employee must provide a certificate from the other parent’s place of work each time they apply for additional days off. Otherwise, this certificate simply will not fulfill its purpose. special purpose- confirm that at the time the first parent applied for the weekend, the second parent did not use this benefit at work. But if the second parent is on a long business trip for more than a month, then such a certificate does not need to be required. However, to confirm the fact that the child’s second parent is on a long business trip, stock up on a copy of the order from his place of work about sending him on a business trip, indicating its terms.
If both parents work in the same organization, then it is absurd to demand any certificates from the second parent. When checking the Social Insurance Fund, it will be enough to provide the inspectors with a document confirming the fact that the second parent works in your company (hiring order, work book), as well as a time sheet, from which it can be seen that this employee did not use additional days off in the corresponding month .
If the second parent belongs to the category of self-employed citizens
If the child’s second parent, for example, is an entrepreneur, then he does not have the right to paid days off. This means that your employee can claim all 4 days off. In this case, the second parent will be required to provide a document confirming that he provides himself with work and is not a person working under an employment contract. Such documents include, in particular:
(or) an extract from the Unified State Register of Individual Entrepreneurs or a certificate of state registration of an individual entrepreneur, if the second parent is an individual entrepreneur;
(or) an extract from the lawyer register, if the second parent is a lawyer;
(or) an extract from the register of notaries, if the second parent is a notary.
At the same time, Fund officials require that such a document be submitted whenever an employee applies for additional paid days off. And this is logical, because at any moment the second parent can cease his activities as an entrepreneur, lawyer, etc. This means that the document he previously presented will no longer correspond to reality.
If the second parent does not work anywhere
In this case, request a document confirming that the second parent is not in an employment relationship with anyone. If he worked somewhere before, then in this case ask for his work book. The absence of a current employment record in it confirms the fact that he does not work anywhere.
If the second parent is registered with the employment agency as unemployed, then a certificate from the employment agency can also serve as a supporting document.
The frequency of submitting a document confirming the second parent’s lack of work is each time an application is submitted.
If the second parent does not care for the child (actually absent)
In such cases, depending on the specific situation, require from the employee who contacts you with a request for days off:
(if) the second parent is deprived parental rights- a document confirming the deprivation of his parental rights;
(if) the second parent is serving a sentence in prison - a copy of the sentence;
(if) your employee is divorced from his second parent - a certificate of divorce.
By the way, does a parent who is divorced from the child’s other parent need to confirm that he is the one raising this child? And does the FSS require any document confirming this? We contacted the FSS for clarification.
Ilyukhina Tatyana Mitrofanovna, head of department legal support insurance in case of temporary disability and in connection with maternity Department of Legal Support of the Fund social insurance RF
“Current legislation does not provide for an employer’s obligation to require from an employee who has a disabled child and is divorced from the child’s other parent, a document confirming that it is his employee who is raising this child.
Therefore, the FSS does not conduct an inspection in this part and does not require any additional documents.”
The frequency of submitting a document confirming the actual absence of the second parent has not been established. Obviously, we must proceed from the specific situation. So, for example, if the second parent is deprived of parental rights, then, obviously, it is enough for the first parent to present at the place of work a document on deprivation of the second parent’s parental rights once.
In practice, the question also arises whether it is possible to provide 4 days off to an employee who is independently raising a disabled child, although he is not officially divorced and cannot provide a certificate from the other parent’s place of work about his non-use of days off due to the unknown location. According to the law - it is impossible. Therefore, the only thing such an employee can do to receive days off without the mentioned certificate is to get a divorce.
If there is no other parent
The following situations are also possible:
(or) the second parent has died, been declared dead or missing.
In this case, request from the employee a document confirming this fact: death certificate, judgment about recognition as dead or missing;
(or) the paternity of the child has not been legally established, that is, the mother of the child - your employee - is a single mother.
In this case, there will be no entry about the father in the child’s birth certificate (there will be a dash in the “father” column) or this entry will be made at the direction of the mother.
If there is a dash in the “father” column on the child’s birth certificate, then it will immediately be clear that your employee is a single mother and you do not need to ask her for any additional documents to confirm this fact.
But if there is a record about the father, but, according to the employee, it was made from her words, then ask her to submit a copy of the certificate from the registry office about the birth, containing information about the grounds for making a record about the child’s father, according to Form No. 25.
Your employee must bring a document confirming the absence of the other parent only once.
Advice
The original documents that the employee presents to you but does not leave with you must be copied and kept in the employee’s personal file.
We take an application from the employee or give him a certificate of holiday
You can take from the employee:
(or) one general application for all days off provided to the employee in the corresponding month;
(or) an independent application for each weekend.
Please note that if an employee submits one application for several days off, then it will be enough for him to attach a certificate from the work of the other parent stating that he did not use the weekend at his place of work or used it partially, only once a month. But if the employee later changes his mind and asks for other days, then you will have to redo the order.
If he takes one day at a time (that is, writes a separate application for each day), then to each application he will have to attach the mentioned certificate from the second parent’s place of work (except, of course, in those cases when such a certificate is not required).
An employee can take days off on the same days of the month as the other parent if they share the days off between themselves.
Explain to the employee
If your employee did not use days off in a certain month (for example, due to vacation or illness), then they are not carried over to the next month. That is, simply put, the weekend will be lost in such a situation. Therefore, you can advise him that the second parent takes all weekends this month at his place of work.
An application for additional days off can be drawn up, for example, like this.
General Director of Brigantina LLC
V.B. Orlov
from the financial department economist
Baitina M.L.
Statement
I ask you to give me 4 additional days off to care for a disabled child September 20 - 23, 2010.
I am attaching a certificate from the second parent’s place of work stating that he did not use such days off at his place of work in September 2010.
Baitina M.L. ---------
To simplify document flow, draw up a sample of such a statement so that the employee can simply add the necessary specifics to it.
How many days before the onset of the weekend an application for their provision must be submitted is not stated anywhere. Therefore, the employee can submit it the day before.
If you have the opposite situation, that is, your employee asked for a certificate stating that he did not use additional days off, then this certificate can be drawn up like this (preferably on company letterhead).
Reference
dated 09/16/2010 For presentation to Karavella LLC
This certificate was issued to confirm that the economist of the financial department of Brigantina LLC, Marina Leonidovna Baitina, as of September 16, 2010, did not use additional days off to care for a disabled child in September 2010.
LLC "Brigantine" --------- LLC S.D. Korableva
We issue an order to provide days off
Like an employee’s statement, an order can be issued:
(or) to provide all weekends for a month at once (according to a general application - for all weekends);
(or) for each separate weekend (both according to a general application and according to an application for each individual day).
The order is issued in any form, for example like this.
Limited Liability Company "Brigantina"
Order N 56-k
17.09.2010
Moscow
On providing additional days off to care for a disabled child
Based on a written statement from the economist of the financial department of Brigantina LLC, Marina Leonidovna Baitina and guided by Art. 262 Labor Code Russian Federation
I order:
1. Provide Baitina Marina Leonidovna, economist of the financial department, with 4 additional days off on September 20 - 23, 2010 to care for a disabled child Baitina Irina Mikhailovna.
2. Pay for the indicated days off in the amount of the average earnings of Marina Leonidovna Baitina in accordance with current legislation.
Base:
statement by M.L. Baitina;
birth certificate of the child - Baitina Irina Mikhailovna;
certificate from the social security authority;
certificate from the other parent’s place of work confirming that he did not use additional days off to care for a disabled child, dated September 14, 2010.
General Director Korableva Print
It may happen that an employee who has applied for additional days off falls ill after submitting an application and issuing an order to grant him days off. In this case, two scenarios are possible:
(or) the employee will still have the opportunity to take days off in the corresponding month after the end of the illness. Then he will have to submit a new application indicating other days and again submit a certificate from the second parent’s place of work stating that as of the date of the new application the weekend has not been used;
(or) the weekend will simply disappear - if the employee’s illness lasts until the end of the month (and the other parent does not take this weekend at work).
If an employee applies for additional days off or other benefits for the first time as the parent of a disabled child, do not forget to make a note that he is the parent of such a child in his personal card in Form N T-2 in section. 9 " Social benefits, to which the employee is entitled in accordance with the law." As a document on the basis of which the benefit is granted, you must indicate a certificate from the social security authority.
And do not forget to reflect the provision of additional days off to the employee in the working time sheet according to unified form N T-12 or N T-13<18>. For these days, you need to enter the letter code “OB” or the numeric code “27” on your timesheet.
After this, you can pay the employee for such days with a clear conscience.
Additional days off for parents of disabled children
Some categories of employees, in addition to general days off, are entitled to additional days off. Are parents of disabled children entitled to additional days off and how can they get them? The deputy head of the department for the appointment and implementation of insurance payments to insured citizens answers these and other questions Anna Kurkova.
Anna Sergeevna, tell us, who has the right to receive additional days off to care for a disabled child?
An employee who is a parent, guardian or custodian of a disabled child(ren) under the age of 18 is entitled to four additional paid days off during each calendar month.
Moreover, both one and both parents can use the weekend, but within the limits total number additional days off per month. For example, if in October the mother of a disabled child received one additional day off, then the father has the right to only three days for this month.
-- How to arrange additional days off to care for a disabled child?
Additional days off are provided to an employee with a disabled child only upon his or her application.
The application form for additional paid days off was approved by Order of the Ministry of Labor of Russia dated December 19, 2014 N 1055n.
The frequency of filing an application is determined by the employee in agreement with the employer, depending on the need to use the specified days off (monthly, once a quarter, once a year, as needed, etc.).
What documents confirm the employee’s right to additional days off to care for disabled children?
To confirm the right to use additional days off to care for disabled children, the employee must submit the following documents:
1. A copy of the certificate confirming the child's disability. It is provided in accordance with the deadlines for determining disability. Thus, the category “disabled child” can be established for 1 year, 2 years, 5 years or until the disabled person reaches 18 years of age. Therefore, in the latter option, you need to take such a certificate from the employee once.
2. Document confirming place of residence(stay or actual residence) disabled child. You can confirm the place of residence of a disabled child, for example, with a certificate issued by the management company, an extract from the house register, a certificate of registration at the place of residence, and his place of stay - with a certificate of registration at the place of residence.
The employee must submit a document confirming the place of residence (stay or actual residence) of a disabled child only once.
The rules do not require a parent and child to live together, so the child's address may not be the same as the parent's.
3. Birth (adoption) certificate of a child, a document confirming the establishment of guardianship or trusteeship of a disabled child, or copies of these documents.
A document confirming the establishment of guardianship and trusteeship can be an agreement on the implementation of guardianship or trusteeship or an act of the guardianship and trusteeship authority on the appointment of a guardian or trustee.
The fact of adoption may be confirmed by a relevant court decision that has entered into force, or by a certificate of adoption. The employee submits these documents to the employer once.
4. Certificate from the other parent’s place of work(guardian, trustee, other person raising a child without a mother).
The employee must provide a certificate stating that at the time of the application, the other parent (guardian, trustee, other person raising children without a mother) did not use additional paid days off in this calendar month or used it partially, or a certificate stating that he did not receive applications for the provision of the specified days.
Providing such a certificate is necessary due to the fact that additional days off are provided only to one of the parents (guardian, trustee, other person raising children without a mother).
The employee is required to submit this certificate each time he applies for days off.
Such a certificate is not required if:
There is documentary evidence of the death of the other parent (guardian, trustee);
Recognition of him as missing;
Deprivation or restriction of his parental rights;
Imprisonment;
His stay on a business trip for more than one calendar month or other circumstances indicating that the other parent (guardian, trustee) cannot care for a disabled child, as well as if one of the parents (guardians, trustees) evades raising the child - disabled person
What documents, instead of a certificate from the other parent’s place of work, must be provided to receive additional days off to care for a disabled child, if the other parent does not work or provides himself with work?
In this case, each time an employee applies for additional days off, he must submit documents (copies thereof) confirming that the other parent does not work or provides himself with work.
A document confirming that the second parent is not in an employment relationship may be his employment history, if it does not contain a current employment record.
If the second parent is registered as unemployed, then the supporting document may be a corresponding certificate issued by the employment service authority.
Persons who provide themselves with work include, in particular, individual entrepreneurs, lawyers, and private notaries. As a document confirming employment entrepreneurial activity, can be, for example, a certificate of state registration an individual as an individual entrepreneur.
The status of a lawyer can be confirmed by an appropriate certificate.
-- In what cases are additional days off for caring for disabled children not provided?
Additional days off are not provided in the following cases:
1. If an employee requests unused days off for the past calendar month. Additional days off unused in a calendar month are not transferred to another calendar month.
2. If an employee requests additional days off during the period of the next annual paid leave, leave without pay, leave to care for a child under three years of age. At the same time, the other parent (guardian, trustee, other person raising a child without a mother) retains the right to four additional paid days off.
I would also like to note that if the employer provides the employee with additional days off during the specified periods, the employer may be denied reimbursement for the costs of paying them.
If circumstances arise that entail the loss of the right to use additional paid days, the employee is obliged to notify the employer about this.
If it is discovered that additional days off have been provided to an employee who did not have the right to do so, the employer may be denied reimbursement of expenses for their payment, including if he did not know or could not know about these circumstances.
-- Thanks for clarifying.
Sevastopolskoe territorial office
Social Insurance Fund
Question: An organization has an employee who has a disabled child. The employee works and lives in Moscow, the child and his mother live in Krasnoyarsk, the parents are divorced. Does the father of a child have the right to a day off to care for a disabled child? in this case? Should a certificate of the child’s place of residence confirm that the child lives (stays) at the father’s place of residence? Is it possible to request additional documents (tickets) from an employee?
Answer: The Social Insurance Development Department has considered your appeal regarding the provision of additional paid days off to care for a disabled child and informs you.
In accordance with Article 262 of the Labor Code of the Russian Federation, one of the parents (guardian, trustee) to care for disabled children, upon his written application, is provided with four additional paid days off per month, which can be used by one of the specified persons or divided between them according to at their discretion. The rules for providing additional paid days off for caring for disabled children were approved by Decree of the Government of the Russian Federation dated October 13, 2014 No. 1048 (hereinafter referred to as the Rules).
According to paragraph 3 of the Rules, in order to provide additional paid days off, the parent (guardian, trustee) submits the following documents or copies thereof (the certificate specified in subparagraph “d” of this paragraph is submitted in the original):
a) a certificate confirming the fact of disability, issued by the bureau (main bureau, Federal Bureau) of medical and social examination;
b) documents confirming the place of residence (stay or actual residence) of a disabled child;
c) birth (adoption) certificate of a child or a document confirming the establishment of guardianship or trusteeship of a disabled child;
d) a certificate from the place of work of the other parent (guardian, trustee) stating that at the time of application additional paid days off in the same calendar month were not used or partially used, or a certificate from the place of work of the other parent (guardian, trustee) stating that , that this parent (guardian, trustee) has not received an application to provide him with additional paid days off in the same calendar month. Such a certificate is not required if there is documentary evidence of the death of the other parent (guardian, trustee), recognition of him as missing, deprivation (limitation) of parental rights, imprisonment, his stay on a business trip for more than one calendar month or other circumstances indicating that that the other parent (guardian, trustee) cannot care for a disabled child, and also if one of the parents (guardians, trustees) evades raising a disabled child.
This list of documents required to provide additional days off is exhaustive. Requesting other documents is unauthorized.
The rule on providing a document confirming the place of residence (stay or actual residence) of a disabled child was introduced in order to prevent abuse of the right to receive additional paid days off. At the same time, cohabitation of a parent (guardian, custodian) and a disabled child in the same living space is not considered prerequisite to provide the specified additional paid days off.
If the places of actual residence of the parent (guardian, trustee) and the disabled child are located at a relatively short distance, which makes it possible for the parent (guardian, trustee) to actually care for such a child, the employer has the right to decide to provide additional paid days off.
In the case specified in your application, when one parent lives in Moscow, and a disabled child with the other parent lives in Krasnoyarsk, you must provide a certificate of registration at the place of residence of the disabled child.
The rules for registration and deregistration of citizens of the Russian Federation at the place of stay and place of residence within the Russian Federation (hereinafter referred to as the Registration Rules) were approved by Decree of the Government of the Russian Federation dated July 17, 1995 No. 713.
According to paragraph 10 of the Registration Rules, registration of citizens at the place of stay in residential premises that are not their place of residence is carried out for a period determined by mutual agreement:
with tenants and all members of their families living with them, including temporarily absent members of their families, provided they live in state or municipal housing stock;
with owners of residential premises;
with the boards of housing construction or housing cooperatives, if the members of the cooperatives are not the owners of these residential premises.
Clause 12 of the Registration Rules stipulates that the registration authorities no later than 3 working days from the date they receive from a citizen or from the person responsible for receiving and transferring to the registration authority documents, an application for registration at the place of residence in the prescribed form and other documents required for such registration, citizens are registered at the place of stay in residential premises that are not their place of residence in the prescribed manner and are issued a certificate of registration at the place of stay.
At the request of the citizen, a certificate of registration at the place of residence can be sent by the registration authority by mail to the address of the residential premises specified in the application for registration at the place of residence. The owner (tenant) of the residential premises is sent a notice of registration of this citizen within 3 days.
Document overview
The Russian Ministry of Labor explains that in accordance with the Labor Code of the Russian Federation, one of the parents (guardian, trustee) to care for disabled children, upon his written application, is provided with 4 additional paid days off per month. These days can be divided between parents at their discretion. An exhaustive list of documents provided to obtain days off is provided.
Cohabitation of a parent (guardian, custodian) and a disabled child in the same living space is not a mandatory condition. If the places of actual residence of the parent (guardian, custodian) and the disabled child are located at a short distance, which makes it possible to care for the child, the employer has the right to provide such days off.
When one parent lives in Moscow, and a disabled child with the other parent lives in Krasnoyarsk, a certificate of registration at the place of residence of the disabled child must be provided.
Registration authorities no later than 3 working days from the date of receipt of the application for registration register citizens at the place of stay in residential premises that are not their place of residence.
Registration of minor children at the place of residence of parents (adoptive parents, guardians) is carried out regardless of the consent of the persons specified in paragraphs two - four of paragraph 10 of these Rules.
In this article I will tell you what documents should be requested from an employee who wants to exercise the right to paid days off to care for a disabled child. The list of these documents is indicated in “ Rules providing additional paid days off for caring for disabled children”, approved by Decree of the Government of the Russian Federation No. 1048 of October 13, 2014.
This is the second article on the topic of additional. days off, which are due to parents whose dependent children are disabled. Start in this one.
List of documents that the employee must present
Rules list not only everything necessary documents, but also the timing of their provision, thereby resolving the lion's share of conflicts between employers, employees and the Social Insurance Fund.
So, paragraph 3 of the Rules provides that before asking for additional days off, the employee must provide the employer with:
a) a certificate confirming the fact of disability, issued by the bureau (main bureau, Federal Bureau) of medical and social examination;
b) documents confirming the place of residence (stay or actual residence) of a disabled child;
c) birth (adoption) certificate of a child or a document confirming the establishment of guardianship or trusteeship of a disabled child;
d) a certificate from the place of work of the other parent (guardian, trustee) stating that at the time of application additional paid days off in the same calendar month were not used or partially used, or ... that from this parent (guardian, trustee) there was no application for granting him additional paid days off in the same calendar month.
1. Certificate of disability
The employee provides this certificate (the employer takes a photocopy) to the employer once for the entire period of disability determination (one year, 2 years, 5 years). But sometimes disability can be established immediately for life, and it is enough to present a certificate of such disability only once, at the first request for additional days off.
2. Certificate of family composition
What document confirms the place of residence (stay) of the child? In our country, this is the so-called certificate of family composition, which can now be obtained through the MFC (multifunctional centers for the provision of public services) or at registration service(passport offices). This certificate identifies all persons registered at a specific address. If the child is not registered with his parents, but lives with them, then he needs to be temporarily registered at the same registration service at his actual place of residence, and then get a certificate.
The certificate is provided to the employer once, upon the first application - as written in the Rules. But keep in mind that parents (guardians) must notify the employer in a timely manner of any changes, including changes in the child’s actual place of residence.
3. Certificate of birth or establishment of guardianship
Both the birth (adoption) certificate and the certificate (decision, decree) establishing guardianship (trusteeship) are also provided once. I would like to note right away that the employer must keep certified copies of all the above documents.
4. Certificate from the place of work of the other parent (guardian)
Help is provided with each request. Moreover, the employer takes the original certificate, copies are not made. For a certificate to have legal force, it must have the following details:
- registration number and date of registration;
- place of compilation;
- position and signature of the authorized person;
- seal of the organization (or individual entrepreneur).
Certificate of employment of the second parent (guardian) need not in two cases.
Firstly, if the other parent (guardian)
“is not in an employment relationship or is an individual entrepreneur, lawyer, notary engaged in private practice, or another person engaged in the established ... private practice, a member of registered ... family (tribal) communities of indigenous peoples of the North, Siberia and the Far East ... "
Secondly, if he cannot care for a disabled child (is in prison, on a long business trip, etc.), or evades his upbringing (deprived of parental rights), or is declared missing.
But in all cases, documents confirming these facts are still needed. A document (or a copy thereof) stating that the parent does not work or is a self-employed person is presented at each application. And documents confirming the absence of the second parent (death, imprisonment, deprivation of parental rights, long business trips) are presented once, at the first application.
Documents not listed
The new Rules no longer require the provision of a certificate from the social security authorities stating that the child is not being held in a special institution with full state support. Previously, such a certificate was provided annually.
The Rules do not mention at all the situation when the marriage between the parents of a disabled child is dissolved. Previously, we did not require a certificate from the other parent’s place of work if there was a certificate of divorce. By default, it was understood that the parent did not live with or care for the child. To be honest, it is not clear whether we should now each time request a certificate from the place of work of the second parent (ex-spouse) stating that he does not take additional days off. Following the letter of the law, you need to ask. After all, while listing cases when such a certificate is not needed, officials did not mention the situation of divorce. Or will a certificate of family composition be enough for us, from which it will be clear that the second parent does not live with the child? Although now the fact of registration at a certain address does not always indicate actual location residence of a person. This question is still unclear.
In I will tell you how to properly design personnel documents to provide days to care for a disabled child.
The guarantees and benefits established in the Labor Code of the Russian Federation for parents create good conditions for them to combine parental functions with professional activities.
But, before we talk about the privileges established by law for working parents, let's figure out how to confirm the status of a parent. Working parents can confirm their status with a single document - the child's birth certificate.
Benefits are provided to parents depending on how old the child is. Thus, for employees with a child under 3 years of age, it is provided greatest number benefits and guarantees. Parents raising children under the age of 14 also have privileges. Another category of beneficiaries is parents raising disabled minor children.
Hiring parents
One of the guarantees that is provided to citizens is the prohibition against refusal to hire. Part one of Article 64 of the Labor Code of the Russian Federation establishes a direct ban on refusal to conclude employment contract with women who have children. These provisions also apply to fathers raising children without a mother.
When applying for employment, the parent is required to present the following documents:
Passport or other identification document;
A flexible work schedule allows you to set the start, end and duration of work that is convenient for the employee. In this case, the employee is obliged to work the required working hours during a certain accounting period (day, week, month, quarter, year).
A flexible work schedule is established by agreement of the parties to the employment contract. The employee makes a request to establish such a work schedule in in writing. The employer, upon agreement, signs with the employee additional agreement to the employment contract and issues an order establishing flexible working hours.
Please note that part-time and flexible work do not deprive the employee of the right to annual paid leave, do not affect the employee's length of service, or limit the employee's other employment rights. In addition, when working in a flexible mode, the employee is entitled to payment for his work in full.
Breaks for feeding children
Children get sick
Workers who cared for children during their illness have the right to receive temporary disability benefits. The amount of this benefit depends on earnings and insurance period employee, as well as the number of days the child is sick.
The tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent, guardian, custodian, adoptive parent, spouse of the adoptive parent who supports the child, in the following amounts:
1,400 rubles - for the first child;
1,400 rubles - for the second child;
3,000 rubles - for the third and each subsequent child;
3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.
The tax deduction is provided by the employer by reducing tax base employee ( wages) for the deduction amount. In order for the employer to have grounds for providing a tax deduction to the employee, it is necessary to write a corresponding application and provide documents confirming the right to the deduction. In different situations, the documents confirming the right to deduction may be different. These include:
A copy of the child’s birth certificate (if the employee plans to receive a deduction for a third child, then copies of the birth certificates of older children should be presented);
A copy of the passport (with a note on marriage registration) or a copy of the marriage registration certificate;
Certificate from the housing and communal services about the joint residence of the child with the parent;
Help from educational institution(if the child is a full-time student under the age of 24), must be provided annually;
A certificate of paternity and a statement from the mother about the cohabitation of the father and the child (if the parents are not married);
A writ of execution for the collection of alimony, or a notarized agreement on the payment of alimony;
Certificate in form 2-NDFL from the previous employer (if the employee did not get a job from the beginning of the year);
Certificate of disability of the child.
Deductions for children are limited to the employee’s maximum income of 280,000 rubles, calculated cumulatively from the beginning of the year by the employer providing this deduction.
Some employees are entitled to a double tax deduction. For example, a double deduction is provided to a single parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.
In addition, a tax deduction can be provided in double size one of the parents on the basis of an application for refusal of one of the parents to receive the deduction.
Health care for children at the expense of the budget and at the expense of the employer
No less important for parents is the issue of children's summer holidays. For a parent, it is important not only for the child to rest, but also to improve his health.
Since 2010, parents have the opportunity to apply for subsidies from the authorities local government to purchase vouchers to children's health camps and sports camps for their children under the age of 16. To do this, the parent must contact the territorial office social protection population.
In addition, some employers practice purchasing vouchers for the children of their employees at their own expense, in whole or in part. In this situation, the question arises: Are the full or partial cost of vouchers to children's health camps for the children of the organization's employees subject to personal income tax and insurance contributions?
As for personal income tax, everything is very clear here.
Based on clause 9 of Art. 217 of the Tax Code of the Russian Federation, amounts of full or partial compensation (payment) by the employer for the cost of vouchers for children under the age of 16 are not subject to income tax individuals(NDFL). Exemption from personal income tax applies if sanatorium-resort and health-improving organizations are located on the territory of Russia, as well as if vouchers were purchased by the employer from his own funds remaining after paying corporate income tax.
Insurance premiums
The situation regarding the payment of insurance premiums from the cost of purchased vouchers for the children of an organization employee is ambiguous.
According to letters of the Ministry of Health and Social Development of the Russian Federation dated March 12, 2010 N 559-19, dated March 11, 2010 N 526-19, dated March 23, 2010 N 647-19, dated March 16, 2010 N 589-19, dated March 1, 2010 N 426-19, these amounts are not subject to insurance premiums, since vouchers are purchased for the employee’s children who are not in an employment relationship with the organization.
However, this position is applicable in cases where payment or provision of such vouchers is not provided for by an employment or collective agreement. If payment for the cost of vouchers to children's health camps for the children of employees is provided for by a collective agreement and is made in favor of the employee, then its cost is subject to inclusion in the base for calculating insurance premiums. This is the position Pension Fund RF.
Gifts to children of employees - taxation and contributions
The situation with gifts for children is the same as with trips to summer camps.
Income tax and VAT
According to the letter of the Ministry of Finance of Russia dated 06/08/2010 N 03-03-06/1/386, expenses for purchasing gifts for children of employees are not taken into account when determining the tax base for income tax.
Free transfer of gifts to children of organization employees is subject to VAT. This conclusion is contained in letters of the Ministry of Finance of Russia dated January 22, 2009 N 03-07-11/16, dated 04/10/2006 N 03-04-11/64. At the same time, the amounts of VAT paid by the organization when purchasing goods given free of charge to employees as gifts are accepted for deduction in the generally established manner (Article 171 of the Tax Code of the Russian Federation).
In accordance with paragraph 28 of Art. 217 of the Tax Code of the Russian Federation the value of gifts received by employees from organizations or individual entrepreneurs provided that this amount does not exceed 4,000 rubles per taxable period. In this case, the established limit is considered a cumulative total from the beginning of the year for each individual taxpayer.
Insurance premiums
Accrue insurance premiums There is no need for employees to pay for the cost of gifts for children, since children are not in an employment relationship with the organization. This was stated by the Ministry of Health and Social Development of the Russian Federation in a letter dated May 19, 2010 N 1239-19.
Dismissal of parents. Guarantees upon termination of an employment contract
The employer needs to know that for a certain category of working parents, the Labor Code of the Russian Federation provides certain guarantees upon termination of employment relations with them. Guarantees are provided:
Women with children under three years of age;
Single mothers raising a child under fourteen years of age (a disabled child under eighteen years of age);
Other persons raising these children without a mother;
A parent (other legal representative of the child) who is the sole breadwinner of a disabled child under the age of eighteen;
A parent (other legal representative of the child) who is the sole breadwinner of a child under three years of age in a family raising three or more young children, if the other parent (other legal representative of the child) is not in an employment relationship.
This guarantee consists in the fact that the employer is prohibited from dismissing the above-mentioned persons on its own initiative. At the same time, in Part 4 of Art. 261 of the Labor Code of the Russian Federation provides exceptions to such dismissal. Thus, the above category of employees is not protected from dismissal at the initiative of the employer on the following grounds:
);
A one-time gross violation by the head of an organization (branch, representative office) or his deputies of their labor duties (Part 10 of Article 81 of the Labor Code of the Russian Federation);
Representation by the employee to the employer forged documents when concluding an employment contract (Part 11 of Article 81 of the Labor Code of the Russian Federation);
The use, including one-time use, of educational methods associated with physical and (or) mental violence against the personality of a student (clause 2 of Article 336 of the Labor Code of the Russian Federation).
To summarize, we can say that labor legislation allows working parents to combine professional activity with raising children.