Financial assistance for child birth.

birth of a child for her and her family - a significant event.New joys and concerns, experiences and boundless joy.When the term is up to 30 weeks of pregnancy, a woman finishes her work and maternity leave.

After giving birth, mummy entirely devotes his time to the newborn and, if possible, the rest of the family.The period from birth to one and a half or three years (in some cases longer) known as holiday childcare.

Russian labor legislation provides for a number of payments to and after delivery.Some are mandatory, but there are also such as financial assistance for child birth.These funds shall be paid only by the organization's leadership.

classification of payments at the birth of a child

benefits can wear one-off - if they are called at a time.Either a monthly basis until the child is at least 1 year, 6 months.Russian legislation provides for a longer stay of women on maternity leave - or up to three (in some cases) to four and a half years.

more payments can be classified by territory:

1. national, or federal - such benefits are paid to all women, without exception, regardless of the region they live.
2. local, ie regional - are in addition to the all-Russian benefits.Each region can independently control the size and frequency of such payments for newborns, as well as to determine the categories of citizens who have such assistance is necessary.
3. Incentive payments - a government program to increase the birth rate in Russia, the essence of which is the promotion material for the second or subsequent generations.The family, which had a second or third child, receives a so-called maternity capital.The objectives of its expenditure are clearly defined by law.The action program will be phased out in 2016.

payments for child birth in 2013

first thing a woman can expect, the seniority of which is 2 years or more - is a piece of temporary disability payment.After 30 weeks you are no longer required to go to work.Usually the term of BL (sick leave) of BIR (maternity) is 156 days, t. E. About 2 months before the momentous event and 3 after.In case of complications in childbirth term sick leave is prolonged.The payment of such an instrument is made within 1 month after the submission of all papers.Amounts of sick leave, usually significant.But we must consider the fact that you only get the money after the birth.

So, gradually we came to the second payment - a lump sum at birth.This species is a federal benefit is paid regardless of whether or not a woman has worked before birth.The size of financial assistance at birth in 2014 was 13 741 rubles., In 2013 - 13 087 rubles.

If you have visited the antenatal clinic early, up to 12 weeks, the baby is born to make out another payment for early registration with.The amount of the benefit is small (about 500 rubles), but all the same, and it's money.They can spend the first pack of diapers for babies.

How to benefit?

To order this benefit as a lump sum financial assistance at birth, it is necessary to collect some documents.What kind of paper it includes, can be found in the table below.

One-time financial assistance for child birth

Any voluntary payments that the employer (usually the head of the state enterprise) calculates employee for the birth of a child.You can call this benefit the promotion or bonus.The Labour Code does not regulate the issuance of such benefits as voluntary financial assistance for child birth.Thus, the result of treatment for the management can be both positive (endorsement) and negative (failure) character.Financial assistance for child birth in 2014 can be any amount, at the discretion of the director, but not greater than provided for in the Tax Code (50 thousand rubles).

Property tax legislation

Many parents wonder whether the personal income tax levied financial assistance at birth?Questions of tax payments related to the said payment is governed by Article 270, para. 23 of the Tax Code.According to this paragraph, one-time financial assistance for child birth is exempt from tax subject to the following set of conditions:

1. sum does not exceed 50 000 for each child.
2. Payment is made at the same time.
3. Financial assistance for child birth must be provided in the first year of baby's life.
4. payment shall be made to officially register the employee's employer.

What parents need to know about getting payments

Financial assistance for child birth can be provided, and mom and dad baby if they have different employers.For registration payments must be addressed to the leadership of the organization with a written statement.The company may ask you to additional documents, such as the receipt or non-receipt of the payment husband (oops).

This is not forbidden by law to get in the place of work of each of the parents is a benefit as financial assistance for child birth.Taxation sets the only restriction for non-payment of personal income tax if the amount exceeds 50 000, one of the organizations will be obliged to withhold tax on personal income and make related contributions to insurance funds.Financial assistance for child birth (2014 p.) Does not differ no change from previous years of practice.

However, in obtaining money can be denied.Sometimes it so happens that in the internal disposal of such payments are generally not provided.But the head of the union or can influence the situation.So feel free to contact a statement to the leadership.Although force the company to pay you this benefit is not legally possible.Good relations with the head and the recognition of your competence in operational issues - that these aspects can influence the adoption of a positive decision.There are cases when even individual entrepreneurs provided matpomosch employee at birth.

Accounting entries and nuances of tax

Some accountants, especially the inexperienced, it is difficult to deal with the payment of "Financial assistance for child birth."Accounting entries in the program "1C: Accounting" component automatically: DT 92.2 - CT 70. But that's not it, rather, not only in this.It turns out that in this matter there are many nuances.Taxation according to the Tax Code, shall be paid to the following payments:

1. the birth or adoption (adoption) of the child.
2. Other types of material assistance, in addition to providing this kind of benefit to the employee's annual leave.

Under other kinds of financial assistance to be understood payments related:

• natural disasters and emergencies, as a result of which death of the employee or members of his family;
• the death of any member of the employee's family (including both parents of spouses);
• terrorist acts;
• retirement age, or disability.

Payment insurance funds

As mentioned above, matpomosch provided to the employee at birth (adoption) of the child, is not subject to insurance payments to the amount of 50,000 rubles.It is also not subject to tax (UST) payments related to assistance in the emergencies.

In 2010, the legislation regarding the payment of UST changed.According to the Federal Law 212-FZ, the remaining payments (except the above) levied sum insured in the relevant funds, if the amount of aid exceeds 4 thousand. Rub.The organization shall be deducted from the balance of 20% in favor of the Pension Fund, 2.9% to the Fund of Social Security (FSS) and 3.1% in the HIF.

contributions are not subject to UST payments related to accidents at work and occupational diseases when obtaining supporting documents are available.

Getting matpomoschi.Home

first step to getting a one-time assistance in connection with the birth of a baby or adoption will be a careful study of your employment contract and internal regulations of a local nature.

If this type of assistance provided the organization to which you are formally arranged, your employer can not deny this right.That's just the amount of payment will depend on the director of the company.In any case more than 50 000 rubles.You can not count on.

second scenario - the organization of this type of assistance is not provided.But even in such a situation is to try to appeal to the leadership.Yes, the result may be negative.This should be taken into account.The employer is not required to, but may, at its request to provide matpomosch its employees.

In addition, it is necessary to examine the documents in the company of the other parent.Maybe your organization you refuse to pay, and one where the working spouse (s), this type of assistance provided.

also not prohibited by the legislation of the Russian Federation (no tax or labor) to apply for the payment of both organizations, if the employer, the couple is different.Limit total payments will amount to 50,000 rubles.As part of the personal income tax is not charged.

Filling documents

application for financial assistance, which would be the reason for its submission (birth of a child, death of a family member, other events), it is written in an arbitrary manner, but must include the following information and details:

1. Cap the document (located in the upper right corner).Here is a sample template:

Director General _____________________

(full name)

Name Director ______________________

name of the employee ______________________

Position _________________

2. Text (subtitled STATEMENT middle of the page), then the following information:

1. The reason for the provision of material assistance.
2. date of the document and your signature.

It is also important supporting documents on the right to receive material assistance from the employer.It is important to take into account the fact that financial assistance may be provided for each child individually (up to 50 000 rubles.), Whose age does not exceed 1 year.For example, the birth of twins and other cases provided by law.

You may need a confirmation from the organization of spouse (s) or the non-receipt of receiving material assistance from his employer.Either organization may request such information on their own.It is always easier to attach a certificate of spouse (s), rather than wait for the official confirmation of the request.

How do you know the outcome of your treatment?

If you meet the employer must make a treatment order.It will describe to you two important things: the amount of material assistance and the period of payment.

that remains is to wait for the transfer of funds to your bank account, or cash payments from the organization.