Start-up companies will find it extremely useful to know what a sample payment order looks like lump sum benefit at the birth of a child. The presence of a nulliparous woman in a team means that sooner or later this knowledge will come in handy. As well as the principle of receipt and complete information about this type of payment. This article contains the latest information at the moment, which will be relevant for several years for sure. Let's get down to basics.
So, the state is trying to actively support citizens Russian Federation financially, creating a system of specific payments for specific cases. IN in this case The government's interest lies in one of its key tasks. The state is doing its best to improve the demographic situation in the country. That is why benefits were created, issued to all citizens and to those who carry out labor activities.
The benefit that will be discussed in this article is issued to persons who are employed. Both the mother, who works for a specific organization, and, if she does not have a job, the father of the child can count on receiving benefits. Payments are transferred on the occasion of the birth of a baby. Moreover, funds are transferred to the family for each child. The amount does not depend in any way on the position, financial condition, or income of the person submitting the application. That is, it is a constant.
Where to submit the document
The next most important issue is the choice of the place where this benefit will be issued. In the case where both parents or at least one of them is working, he should submit papers in his organization. Otherwise, go to the address of the department for the protection of citizens of a social nature, which is located at the place of residence of the family.
In 2011, certain amendments were made. Since then, most regions have been using a new system for receiving funds. More precisely, another source. Now that's a question territorial body social insurance fund for citizens. Moreover, the appeal must occur directly. If citizens are employed, then there are no changes for them. You should also hand over a package of documents to employers. Now let's move on to more important details - directly to the documents.
What you need
Of course, there are differences in documents between citizens depending on their place of work. First of all, we will analyze the case when a citizen who is employed transfers papers to his organization. In this case you will need:
- A single document of a citizen of the Russian Federation or its analogues confirming identity;
- Request to start benefit payments;
- Documents confirming the birth of the baby and relationship;
- Confirmation that the spouse has no longer received payments in connection with child care. Of course, it is needed if both parents are employed;
- When the spouse does not have a place of work, a document is required from the Department of Social Protection of the Population, which also confirms that no payments were received;
- If this is a single mother, then a document from the registry office will be required. It must contain information that the baby's father was included, according to the mother.
In the case where the parents are not employed citizens, in addition to the standard set, the following papers are required:
- Labor activity books in which there is a record that they were fired from their jobs;
- If the parents are students or simply unemployed citizens, then a diploma/certificate or other document is required to prove that work activity has not been done before;
- When this is a single mother, then a document from the registry office is necessary. It must contain information that the baby's father was included, according to the mother.
Another group of people has an additional document. This is when, for example, the mother of a child is an individual entrepreneur. In this case, you will need a document from the fund that deals with social insurance. This paper must confirm that no one received benefits for this child.
A little about the timing and the order itself
It is necessary to submit documents to a specific institution as early as possible. The deadline is when the child reaches the age of half a year. That is, the parent has six months left. After the deadline, submitting the document will be problematic, and the likelihood of refusal is high. Such a delay requires a valid reason.
The benefit will be credited in approximately ten days. They will be counted from the moment the parent provided necessary documents, and the relevant authority confirmed that all the papers are in place. But the transfer of funds should be expected no earlier than at the end of the month, and the next one.
And finally I would like to provide sample order for the payment of a lump sum benefit upon the birth of a child. This document looks like this:
Having all the information that in one way or another relates to this manual, it is almost impossible to make a mistake when preparing it. You should also periodically check the legislation on this topic for possible amendments.
Support for pregnant women in Russia is provided at the state level. Therefore, certain payments are provided for workers expecting the birth of a baby.
One type of incentive is payment for registration with a gynecologist during the first trimester of pregnancy. Its size is established by law. Each year the amount is indexed.
In order for the employer to accrue funds, an order is issued to pay benefits for registration with early dates pregnancy. The document is prepared on the basis of supporting documents that are issued by the LCD.
Types of government benefits
The Constitution of Russia (Article 39) provides for payment social benefits. Such support is necessary to provide for citizens who are unable to work.
A benefit is a cash payment provided to individuals for a certain period. Accrual is possible in the absence of wages from citizens, as well as as material support in socially significant cases. The latter option does not provide for consideration of the presence or absence of income.
Benefits are paid not only on the basis of the specified list. The list of situations in which payments are made may be expanded. This occurs when a decision is made on the need to support any category of persons.
By purpose state benefits may be in the form of payments for:
- loss of a person's ability to work;
- carrying and giving birth to a baby;
- registration at the antenatal clinic for pregnancy up to 12 weeks;
- birth of a child;
- education and care until the child reaches 1.5 years of age;
- burial of a deceased person;
- unemployment.
Depending on the duration of payments, benefits are divided into one-time, monthly, and periodic. Some payments are available exclusively to a limited number of people.
Temporary disability may result in the payment of certain benefits.
They are prescribed in the following cases:
- diseases or injuries that temporarily limit ability to work;
- caring for a sick family member;
- temporary transfer to another type of work activity;
- being in hospital or sanatorium-resort treatment.
You can confirm your disability using sick leave.
What is this payment and who is entitled to it?
Payment of cash benefits for visiting an antenatal clinic in the early stages is provided to women who contacted an antenatal clinic for pregnancy management before the end of the first trimester (12 weeks).
The assignment and transfer of funds is made on the basis of No. 81-FZ. You also need to focus on Order No. 1012n of the Ministry of Health and Social Development of the Russian Federation.
The benefit is additional to the main one - payment of sick leave during pregnancy and childbirth.
Therefore, women can get it:
- having permanent employment;
- dismissed during the liquidation of an individual entrepreneur or enterprise;
- who are full-time students of budgetary and commercial departments;
- who serve on a contract basis in the Ministries of Defense, Internal Affairs, Fire Service, Bailiff Service, and customs organizations.
In the absence of a permanent place of employment and full-time study, maternity benefits are not subject to accrual and payment. For individual female entrepreneurs, benefits are provided. However, it can only be obtained if she paid contributions to the Social Insurance Fund during the year preceding her maternity leave.
Size
Woman behind early start Pregnancy management costs 300 rubles. But the amount can be increased due to annual indexation established at the federal level taking into account the level of inflation. Regional coefficients are also applied to the benefit.
The standards are reflected in Federal Law No. 81 and the Procedure for payment of benefits in accordance with Order No. 1012n (clauses 20 and 79). For example, for 2015 the benefit amounted to 543 rubles 67 kopecks without taking into account the regional coefficient.
Women who were eligible for benefits before February 1, 2016 received the 2015 amount. Since February, indexation has been carried out by 7%. As a result, payments amount to 581 rubles 73 kopecks.
The amount must be taken into account at the moment when a woman goes on prenatal leave after 30 weeks. Even if expectant mother registered in 2015, and maternity leave begins in 2016, then you need to focus on the 2016 size.
Some workers are faced with payment of benefits without indexation. After it is carried out, based on the date the law was issued, it is necessary to recalculate and pay the missing amount.
Required documents from the employee
To receive benefits, you will need to collect and provide the necessary documents. Among them are a certificate issued by the antenatal clinic regarding registration in the first trimester, as well as an application. A unified form of the document is not provided for by law, so you can contact the employer in any way.
The certificate is issued by the gynecologist who registered the woman. She has no special requirements. Therefore, it can be compiled at your discretion. medical organization. After registration, the certificate must be certified by the signature of the doctor and the seal of the institution.
Transfer of documents can be done in several ways.
Among them are:
- personal submission at the place of work;
- sending by registered mail (a photocopy of the certificate certified by a notary is sent);
- provision of an electronic version of the document.
Dispatch options are highlighted in clauses 5 and 5.1 of the Procedure, which was approved by Order No. 1012n of the Ministry of Health and Social Development of the Russian Federation dated December 23, 2009.
Drawing up an order for payment of benefits for registration in the early stages of pregnancy
After the woman submits documents (certificate and application) to the accounting department, an order is issued to pay benefits for registration in the early stages of pregnancy. When preparing it, you can use the example below as a guide.
Atletika LLC
Form according to OKUD 2658436 according to OKPO 5971859
Document number
Date of compilation
№23-6 13.03.2016
(order)
on the payment of a one-time benefit to women registered with a medical institution in the early stages of pregnancy
Personnel number
Krivosheeva Svetlana Grigorievna
production department
senior engineer 3rd category
In connection with registration at a medical institution in the early stages of pregnancy, pay a one-time benefit in the amount of six hundred thirty-five rubles (in words), taking into account the regional coefficient.
635 (in numbers) rubles 00 kopecks
Director (position) ________ (signature) Svetlov M.V.
The order was reviewed by ___________ (signature) “___” _________ 20__
Deadlines for registration and submission of documents
An application for payment of a one-time benefit upon early registration is possible after the issuance of a document confirming this fact. It is important not to miss the deadline for submitting the paper, which is defined as six months after the end of the 140 days of leave specified for bearing and giving birth to a child.
Funds deposited in this direction are paid in a lump sum. The transfer is carried out at the moment when the accounting department calculates and transfers the prenatal benefit.
The procedure can only be carried out if the employee promptly provides a certificate of record keeping from the very beginning of pregnancy. Therefore, it is important to transmit the document along with the temporary disability certificate issued at the antenatal clinic, which is necessary for calculating maternity benefits.
In some cases, a certificate is issued by a medical institution later than a sick leave. Then the woman needs to provide it as soon as possible in order to accrue benefits. It will be transferred to the pregnant woman’s account within 10 days from the date of presentation of confirmation of the grounds for payment.
In the event of liquidation of an enterprise or individual entrepreneur and the dismissal of a woman in connection with this, payments are made differently. The acceptance of the certificate and the accrual of benefits within a similar ten-day period are established by law. However, the funds are transferred to the Social Insurance Fund due to the absence of an employer. The transfer will be made by the 26th of the month following the date of provision of the certificate.
Display in accounting
Reimbursement of funds provided for the payment of benefits in connection with registration in the early stages of pregnancy is made by the Social Insurance Fund. The money that is paid by the organization and then transferred to the Social Insurance Fund is entered into accounting records.
Payments are made to account 69. To do this, you need to make postings. When calculating benefits for employees who registered early, D 69 K 70 is used. At the time the benefit is issued to the employee, D 70 K 50 or 51 is posted.
Taxation
Women who register in the first trimester can count on state benefits.
Regardless of what type of taxation is used in the institution, the benefits are not accrued:
- personal income tax (based on paragraph 1 of Article 217 of the Tax Code of the Russian Federation);
- contributions and deductions to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund (in accordance with clause 1, part 1, article 9 of Federal Law No. 212, issued on July 24, 2009);
- contributions required for insurance against industrial accidents and occupational diseases (guideline - part 1 of article 20.2 of Federal Law No. 212, issued on July 24, 2009).
Reimbursement of benefits in full is made by the Social Insurance Fund. Therefore, expenses cannot be included in the expenses of the institution. In this regard, amounts cannot be taken into account when calculating income tax. This norm is reflected in Article 252 of the Tax Code of the Russian Federation.
To understand the essence of the calculations, it is necessary to consider an example. Saturn LLC uses a general taxation system. On February 15, 2016, an employee of the company I.B. Bronnikova was provided with a certificate from the antenatal clinic, drawn up on February 10, 2016.
At the same time, the accounting records reflected:
This amount was not included by the accountant in the funds taken into account when determining the NP. Also, the benefit did not change the amount of other taxes.
When applying a special tax regime, benefits are also not taken into account when calculating the single tax. This is due to payments made by the Social Insurance Fund of the Russian Federation.
The benefit is not considered an expense, and therefore should not be taken into account even with a simplified system, UTII. To understand, we need to consider an example.
Colosseum LLC uses a simplified taxation regime, taking into account income minus expenses. On October 13, 2016, an employee of the company A.A. Ogorodnikova was presented with documentary evidence of her visit to the housing complex in the first trimester, drawn up on October 8, 2016.
The benefit was paid on October 23, 2016. At the same time, the accounting records reflected:
The amounts were not taken into account when calculating income tax. They also did not affect other tax collections. Payment of benefits when visiting a gynecologist early is due to all working and full-time women. Therefore, when this right arises, it is necessary to provide the relevant documents to the accounting department.
When a child appears in a family, his parents can count on some help. First of all, a lump sum benefit in the amount of 14,497.8 rubles is immediately paid. for 2015. If at least one of the parents of a born child is officially employed, then he needs to apply for benefits at his place of work.
If both parents are employed, then either of them can receive benefits. The benefit amount is indexed and approved annually federal law. The benefit is paid only once at the expense of the Social Insurance Fund (unemployed people receive benefits from the social security agency).
Among the documents that the child's parent must present to receive lump sum payment refers to a statement written by employees in any form indicating a request to pay a lump sum benefit in connection with the birth of a child. The application must be accompanied by the child’s birth certificate and a certificate from the other parent’s place of work confirming non-receipt of the specified payment. The last document is required, its original is required. You can obtain a certificate from the second parent’s place of work; the certificate must contain confirmation that the child’s second parent was not paid benefits. This certificate allows you to exclude double payment of benefits (to each parent).
Having received the attached documents from the employee, the employer is obliged to prepare an order for the payment of benefits for the birth of a child. This article provides a sample of such an order using the link below.
How to issue an order for the payment of a lump sum benefit upon the birth of a child?
The order is usually issued by the personnel department. The form gives an order to pay the specified benefit to a specific employee of the organization, in addition, a responsible person is appointed who will monitor the execution of the order.
In general, the order for the payment of a lump sum benefit must contain the following information:
- company name;
- the word "Order";
- date;
- number;
- name of the locality;
- basis for preparing the order;
- order to accrue and pay benefits (indicate its amount and the name and position of the person to whom the benefit should be paid, in addition, you need to indicate which child the benefit should be received for (if there are several children, then the benefit is paid for each child);
- an order appointing a responsible person who is entrusted with monitoring compliance with the order;
- documents attached to the order;
- signature of the order;
- signature of the employee upon review;
- familiarization visa of the responsible person who is entrusted with control over the execution of the order.
Sample order for payment of a lump sum benefit upon the birth of a child -
