Material assistance for child birth. The procedure for obtaining


2018-03-17 18:35:15




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The Birth of a child for a woman and her family-a significant event. New joys and concerns, experiences and boundless happiness. When the pregnancy reaches 30 weeks, the woman finishes her work and goes on maternity leave.

After giving Birth, a mother entirely devoted his time to the newborn and, possibly, the rest of the family. The time period from birth to one and a half or three years (in some cases longer) is called the leave to care for a child.

The Labor legislation of Russia provides for a number of payments before and after giving birth. Some are mandatory, but there are such as material aid for child birth. These funds are paid only for the decision of the organization.

financial aid at birth of the child

Classification of payments for the birth of the child

Payments may be one-time events – then they are called one-time. Either be made monthly until the child is at least 1 year of 6 months. Russian legislation provides for a longer stay of women in maternity leave - up to three or (in some cases) four-and-a-half years.

Payments can be classified on a territorial basis:

  1. State or Federal – these benefits are paid to all, without exception, women, regardless of the region where they live.
  2. Local, i.e. regional – are in addition to the national benefits. Each region can independently adjust the size and frequency of such payments for newborns, as well as to identify those categories of citizens that such assistance is necessary.
  3. Incentive payments – a state program to increase the birth rate in Russia, which essence consists in material incentives for the second or subsequent childbirth. A family that had a second or third child, receives so-called maternity capital. The purpose of its expenditures are clearly defined by law. The program will be terminated in 2016.

financial aid at the birth of a child 2014


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Payments for child birth in 2013

The First thing that a woman may reckon seniority of which is 2 years and more – is paying for temporary sick leave. After 30 weeks, you already don't have to go to work. Usually the term BL (sick leave) at the BIR (pregnancy and childbirth) is 156 days, i.e. approximately 2 months before the momentous event and 3 after. In the case of birth complications, the period of sick leave extended. Payment on such an instrument is made within 1 month after submission of all papers. The amount of sick leave, as a rule, significant. But keep in mind the fact that you will get the money only after delivery.

So, gradually, we come to the second payment-lump sum at birth of the child. This is the Federal benefits are paid regardless of whether worked or not female before birth. The amount of financial support for child birth in 2014 was 13 741 RUB, 2013 – 13 087 RUB.

If the clinic you visited in advance, up to 12 weeks until the birth of the child by another payment of early registration. The amount of the benefit is small (about 500 rubles), but still it's money. They can be spent on the first pack of diapers for newborns.

lump-sum material assistance for child birth

How to draw benefits?

To make this benefit as a lump sum at birth of the child, it is necessary to collect certain documents. What kind of paper it includes, you can see from the table below.


The Application for financial assistance for child birth

Written with his own sample company or body of social protection of the population

The Certificate from ZAGS (ф24)

The Original

The passports of both parents.

The Original and copies of pages with notes.

Birth Certificate

The Original and copies of the document

Help from the other parent of his place of work or study haven't received this payment

The Original

One-time financial assistance for child birth

There are voluntary payments that the employer (usually the head of the state enterprise) charges the employee for the birth of the child. You can call this the benefit with the promotion or prize. The labour code does not regulate the issuance of such benefits as voluntary financial assistance for child birth. Thus, the result appeals to the leadership can be both positive (approval) or negative (refusal). Material assistance for child birth in 2014 can be any amount, at the discretion of the Director, but not greater than stipulated in the Tax Code (50 thousand rubles).

financial aid at birth of the child

Tax law

Many parents wonder, I have to pay personal income tax, material assistance for child birth? Questions of tax payments related to those payments, regulated by article 270, paragraph 23 of the tax code. Under this paragraph, the lump-sum material assistance for child birth is not subject to tax if the following several conditions:

  1. The Amount does not exceed 50 000 roubles on 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 is made to officially registered employee by his employer.

What parents need to know about receiving payments

Financial assistance for child birth can be given and the mother and father of the baby, if they have different employers. For registration payment you need to contact the leadership of the organization with a written statement. The company may ask you for additional documents, for example, the receipt or non-receipt of the payments by the husband(oops).

the size of material aid for child birth in 2014

This is not prohibited by law to obtain at the place of work of each parent such benefits as financial aid for child birth. Taxation sets the only limitation for the non-payment of personal income tax: if the sum exceeds the value of 50 000 rubles, one of the organisations obliged to withhold tax on the income of natural persons and to make related contributions to insurance funds. Material assistance for child birth (2014 YOB) does not differ by any changes from past years of practice.

However, the money may be denied. Sometimes it so happens that in the internal regulations of the organization, such payments are generally not provided. But the head or the trade Union can influence the situation. So feel free to contact a statement to the leadership. Although to get the company to pay you such an allowance in law is not possible. Good relationship with supervisor and recognition of your competence in business issues – these aspects may affect a positive decision. Known cases when even individual businessmen provided financial assistance to the employee upon birth of a child.

Journal entries and tax aspects

Some accountants, especially the inexperienced, it is difficult to deal with the payment of "Material assistance for child birth". Accounting entries in the program "1C: Accounting" are made automatically: 92.2 DT – CT 70. But that's not it, rather, not just that. It turns out that in this matter there are a lot of nuances. Taxation, in accordance with the tax code is not performed in the cases with the following benefits:

  1. Birth or adoption (adoption) of the child.
  2. Other types of material assistance, in addition to providing such benefits to the annual leave of the employee.

Under other types of financial assistance should understand benefits:

  • With natural disasters and emergency situations, which resulted in the death of the employee or his / her family members;
  • With the death of any family member of the employee (including both parents of spouses);
  • Terrorist acts;
  • Retirement for age or disability.

Payments to insurance funds

As mentioned above, financial assistance provided to the employee at the birth (adoption) of a child, not subject to insurance contributions in the amount of 50,000 RUB is Also not subject to tax (SST) payments related to the provision of assistance in case of emergency situations.

financial aid at birth of the journal entry

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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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