Financial assistance for the birth of a child. Financial assistance from the employer and the state at the birth of a child

The birth of children in a family is a joyful event in the life of every person. Even though it is connected with serious material costs: both before and after appearance. Any help to parents, guardians and adoptive parents in such a situation will not be superfluous. Moreover, both parents can receive it.

Such material assistance does not relate to wages, because it is neither stimulating nor compensatory in nature, but is aimed at targeted support for the employee in a special life situation. Let's look at how financial assistance for the birth of a child is obtained from an employer.

One-time financial assistance is provided to employees when:

• birth;
• adoption, adoption;
• establishment of guardianship.

The opinion of legislators on determining the personal income tax base and insurance premiums on such income has its own peculiarity.

Taxation

From a taxation point of view, material assistance is considered as an economic benefit, and therefore is subject to tax (Articles 208, 209, 210 of the Tax Code). However, the social nature of the targeted income made it possible to exempt from taxation individual species financial assistance, or its individual amounts within the limits established limit. We wrote about this in the article.

When financial assistance is calculated for the birth of a child, taxation allows you to exclude from the base personal income tax amount up to 50,000 rub. for each of the children (clause 8 of article 217 of the Tax Code). This limit is exempt from personal income tax during the first year from the date of birth (adoption). Moreover, the maximum permissible amount of 50,000 is set for each parent. This is the opinion of officials (letter of the Ministry of Finance of the Russian Federation dated 08/07/2017 No. 03-04-06/50382). Let us remember that previously the limit was set for both parents.

Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387@ establishes special codes for income and deductions, they are reflected in the reporting forms for personal income tax:

• income code 2762 - the amount of one-time financial assistance provided by the employer;
• deduction code 508 - deduction from the amount of financial assistance.

These codes must be indicated in the reporting forms: certificate 2-NDFL and.

Insurance premiums

Insurance premiums cover payments and other remunerations that are made in accordance with labor legislation in favor of individuals, which are subject compulsory insurance(Article 20.1 125-FZ and Article 420 Tax Code). Financial assistance for the birth of a child in 2019, from the point of view of insurance premiums, is considered in the same way as when determining the personal income tax base. Target character such material support allows you to exclude it from the amount for calculating contributions, but also within the limit of 50,000 rubles for each child during the year (clause 3 of article 20.2 125-FZ and clause 3 of article 422 of the Tax Code of the Russian Federation).

Registration with the employer

Let's consider the procedure for preparing documents to provide employees with such financial assistance.

Step 1. The employee draws up an application for financial assistance at the birth of a child addressed to the head of the organization.

Step 2. Attaches documents:

• certificate and birth certificate issued by civil registry authorities (for each);
• an extract from the decision to establish guardianship (a copy of the court decision on adoption that has entered into legal force, a copy of the agreement on the transfer of one or more children to a foster family).

Step 3. Based on the application, the head of the organization issues an administrative document (order) on the appointment of financial assistance in the exact amount specified.

Step 4. The order with attachments is sent to the accounting department to process the calculation. If the amount of assistance is within the limit (50,000 rubles for each person), then there is no obligation to calculate contributions and personal income tax. If the amount more than the limit, then personal income tax must be charged on the excess amount and insurance premiums.

Pay special attention to the period for which the payment is scheduled! You can exercise your right to a tax-free limit of 50,000 rubles only during the first year after the birth of children in the family.

Step 5. After calculations, the accounting department creates payment document. If the organization has adopted a non-cash form of payment for wages, financial assistance is transferred to the employee’s card. If cash payments are used, an expense cash order is issued.

At such a joyful moment for an employee as the birth of a child, the employer can pay him financial assistance. How to do this correctly and what taxes will need to be paid - we'll talk in this article.

One-time financial assistance for the birth of a child from the employer (hereinafter referred to as financial assistance) is paid based on the employee’s personal application. A copy of the birth certificate is attached to the application. Let us remind you that paying any assistance to employees is a right, not an obligation of the employer. Therefore, the employer decides how much to pay.
Having received an application from the employee, the head of the organization makes a decision on payment, and a corresponding order is issued. The order, along with the application, is transmitted to the appropriate service, which makes the calculations.

Application for financial assistance at the birth of a child

Financial assistance for the birth of a child - taxation

Financial assistance is not subject to personal income tax up to 50,000 rubles. in relation to each parent (clause 8 Art. 217 Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated July 12, 2017 N 03-04-06/44336).
This type of income is also not subject to insurance premiums up to RUB 50,000. for each parent (clause 3 clause 1 Art. 422 Tax Code of the Russian Federation, Letter of the Ministry of Finance dated May 16, 2017 N 03-15-06/29546).

Financial assistance at the birth of a child is not taxed up to 50,000 rubles. provided that such payment was made in the first year after childbirth.

In addition, to be exempt from taxes and contributions, payment in the form of financial assistance must be a one-time payment. If it is paid in several installments for the same event, then tax authorities can recognize only the first of them as one-time. Accordingly, all subsequent payments are subject to personal income tax and insurance premiums, regardless of the amount of the initial payment (Letter of the Ministry of Finance of Russia dated October 31, 2013 No. 03-04-06/46587).

Financial assistance in connection with the birth of a child, paid to the employee, is not included in expenses for profit tax purposes (clause 23 Art. 270 Tax Code of the Russian Federation).
In expenses under the simplified tax system, financial assistance for the birth of children is also not taken into account, since this type of expense is not included in the closed list of expenses established by paragraph 1 Art. 346.16 Tax Code of the Russian Federation.

Taxation example

In the year the baby was born, the employee was paid one-time financial assistance for the birth of a child in the amount of 30,000 rubles. The payment was made from the cash register on July 3, 2017.
Since the amount of financial assistance does not exceed 50,000 rubles, it is completely exempt from personal income tax and is not included in tax base on insurance premiums.

In accounting, this will be reflected in the following entries (if the organization does not apply PBU 18/02):

• Dt 99 Kt 73 - 30,000 rub. — the amount of financial assistance to the employee is attributed to the profit of the organization;
• Dt 73 Kt 50 - 30,000 rub. — the employee was paid financial assistance.

Reflection of material assistance in personal income tax reporting

Financial assistance in connection with the birth of a child (2017) is reflected in the calculation using Form 6-NDFL:

• even if it is produced in an amount not exceeding 50,000 rubles. or less;
• even if you don’t have to pay personal income tax on it;
• only in the period when it is actually paid (clause 1, clause 2 Art. 223 Tax Code of the Russian Federation).

Section 1 of the 6-NDFL calculation is completed as follows:

If financial assistance is not completely subject to personal income tax, then section 2 of the 6-personal income tax calculation is filled out as follows:

If personal income tax is withheld from financial aid, then section 2 of the 6-personal income tax calculation is filled out as follows:

Let's use our example to fill out the calculation on Form 6-NDFL for the first half of 2019.

In the 2-NDFL certificate, income in the form of financial assistance, which is discussed in the article, is reflected under code 2762 “Amounts of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) ...”, and the deduction for the non-taxable amount of financial assistance is - according to code 508 “Deduction from the amount of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians)....”

Financial assistance for the birth of a child in 2018 can be paid not only by the state, but also by the employer. In the article we will consider in detail the procedure for applying for financial assistance, a sample application for its payment, reflection in accounting, as well as the imposition of assistance with insurance premiums and personal income tax.

Types of financial assistance

The main financial assistance for the birth of a child is provided by the state; such payments are mandatory. In addition, there are also optional payments, which include financial assistance paid to young parents by employers.

In addition, payments can be one-time or monthly. Another division of payments can be considered based on the source of their payment, that is, federal and regional.

State payments

The expectant mother goes on maternity leave at the 30th week, and therefore she is given sick leave. Payments due to the expectant mother:

• Allowance for registration at the antenatal clinic before 12 weeks of pregnancy, the amount from February 1, 2018 is 632.76 rubles;
• One-time payment upon the birth of a child. A young mother receives this benefit after being discharged from the maternity hospital. It applies regardless of whether the mother worked before pregnancy or not. Since 2018, the amount of such payment is 16,873.54 rubles;

To apply for a birth benefit you will have to submit the following documents:

• Statement;
• Certificate that the second parent did not receive such benefits;
• Certificate from the registry office;
• Birth certificate (copy and original);
• Passports of father and mother (copies and originals).

Important! Since 2018, young parents can receive a monthly payment upon the birth of their first child up to 1.5 years of age. It is paid at the expense of regional budget, and its size depends on living wage.

From January 1, 2018, a new payment is also provided. It is provided in accordance with the law “On monthly payments families with children" and is paid monthly to a young family with the birth of their first child up to 1.5 years of age. The size of the payment will depend on the cost of living established in the region of residence in the second quarter of the year preceding the year of application. In 2018 it will amount to approximately 10,523 rubles.

Financial assistance from the employer

Depending on the organization, a young mother may receive financial assistance from her employer. Sometimes this is provided for by company policy, and in some cases the employee may ask for help on her own initiative. But it should be remembered that the employer is not obliged to satisfy the request of his employee.

Important! Financial assistance in organizations may be provided for in a collective agreement, or an employee may ask for such assistance.

If the company provides for the payment of financial assistance for the birth of employees’ children, then this should be stipulated in the collective agreement.

Application for financial assistance from an employer

There are no special requirements for the employee’s application; it can be written in free form. The wording of the statement may be as follows: “In connection with the birth of a child in my family, I ask you to provide me with financial assistance. Enclosed is a copy of the child’s birth certificate.” Instead of a birth certificate, you can attach a certificate from the registry office. Of course, you do not need to confirm the birth of your child to your employer. This is more necessary for the tax authorities; work within a certain limit is exempt from personal income tax and insurance contributions.

Young parents can also count on financial assistance when adopting a child. In this case, the application states adoption as the basis, and attaches the adoption document.

As an example, we provide a sample application from an employee for payment of financial assistance.

Personal income tax and insurance contributions from financial aid

The same conditions apply to the imposition of insurance premiums on financial assistance. A limit of 50,000 rubles is established for each child. Such a payment is a one-time payment, which means that it is paid on the basis of one order, although there may be several payments. 50,000 rubles is the limit calculated for two parents. In addition, in order for financial assistance not to be subject to insurance premiums, it must be paid before the child turns 1 year old.

Important! To ensure that financial assistance is not subject to insurance premiums and personal income tax, its amount should not exceed 50,000 rubles.

Documents required to receive financial assistance

To exempt financial assistance from personal income tax, the payment should not exceed 50,000 rubles, including payments to two parents. If both father and mother work for the same employer, then setting the amount of payment for them will not be a problem. But if they work in different companies, the employer has the right to demand confirmation that the second parent did not receive financial assistance. To do this, you can request a 2-NDFL certificate, or if the second parent is not employed, then a work book.

But whether to require this or not is up to the employer to decide. Sometimes two signatures of both parents on the application are sufficient.

Accounting

The employer can use profits from previous years or current year. The postings will be as follows:

D84 K73(76) – financial assistance was paid to the employee from the profits of previous years;

Retained earnings can be used to provide financial assistance only if there is appropriate permission from the founders (shareholders or participants), which was adopted at the general meeting.

D91.2 K73(76) – financial assistance was paid to the employee from the current year’s profit.

When paying from the current year's profits, permission from the founders will not be required. In this case, the manager makes the decision independently. In this case, a corresponding decree is issued, which is signed by the head.

The issuance of financial aid is reflected by the following posting:

Order for payment of financial assistance

After the founders have decided to pay financial assistance, this should be recorded in writing. After making such a decision, the manager issues an order (Read also article ⇒). Here is a sample order from a manager for the payment of financial assistance.

With the advent of the new year, some changes to government programs, For example, financial assistance for the birth of a child in 2016 will be accrued taking into account a number of innovations. The changes affected the documentary base, which is provided during the process of obtaining financial support, as well as confirming documents regarding the fact that financial assistance has not yet been issued to the father or mother of the child at their place of work.

In order for material resources from the enterprise’s profit reserves to be distributed among the parents of children in 2016, the appropriate permission must be obtained from the persons who are the organizers, shareholders or participants of the company. The decision itself that the finances will be used to pay financial assistance to young parents is made at a general meeting in which all the founders of the company take part. For those companies that have only one founder, the need to organize a meeting disappears by itself.

The decision that financial assistance will be provided for the birth of a child in 2016 must be recorded and documented if more than one founder takes part in the decision making. The sole responsible person must formalize his decision to pay financial support in writing.

When all persons involved in making the relevant decision have come to a common conclusion, documentary evidence is issued and submitted to the head of the enterprise for confirmation. It is the boss who must issue a document with the text of the order.

An example of filling out an order for the issuance of financial support in connection with the birth of a baby:

Kolos LLC
ORDER No. 45

Perm 02/14/2016
I order the senior accountant, Anishchenko Valentina Semenovna, to provide financial support in the amount of 40,000 (forty thousand) rubles due to the birth of a child.
General Director __________________________ Semenchenko S.T.

The employee must also fill out an application for financial assistance in connection with the birth of a child. Such payments are not taxable tax obligations, such as personal income tax, so the employer does not calculate tax from the amount of material support. But there are also conditions here: according to article two hundred and seventeen tax code, tax is not calculated from financial assistance, which is less than fifty thousand rubles. The child’s age should not exceed one year.

Financial assistance limited to fifty thousand based on the father and mother of the baby. Let’s say a father was given financial support in the amount of fifty thousand at his workplace. If the mother is also accrued a similar amount, then she will already be subject to tax assessments. This is because the amount limit has already been exceeded for both parents.

Application for financial assistance in connection with the birth of a child:

Sample order for financial assistance in connection with the birth of a child:

Documents stating that financial assistance at the birth of a child was accrued to one of the parents do not have any strict standards for registration and completion. Previously, it was established by representatives of the Ministry of Finance that the mandatory supporting documents are those provided by the second parent. If a person does not have an official place of work, he submits his work record book or a document issued by the employment service.

But, given the innovations, There is no longer any need to provide a 2NDFL certificate. According to the new rules, it is enough for a parent to file a statement stating that financial assistance at the birth of a child was not paid to him.

Many citizens are concerned about the question of how financial assistance is assessed with other contributions, and on the basis of what principles. According to the legislation of the country, financial support, justified by the birth of a baby, and paid in a one-time accrual, is not subject to the calculation of contributions if the payment took place during the first year of the baby’s life. Financial assistance for the birth of a child is not subject to contribution if the amount does not exceed fifty thousand per child. These standards are established by federal legislation.

It does not matter whether the funds were transferred to the second parent - financial assistance is exempt from deductions for contributions. As for the restrictions regarding the amount of accruals, they apply separately for the mother and separately for the father of the baby. Considering that financial assistance is social support for both parents, even if the father receives an amount of assistance not exceeding fifty thousand, the mother can receive a similar payment, excluding contributions. The main condition remains that financial assistance for the birth of a child in 2016 should not exceed fifty thousand rubles so that taxes and contributions are not calculated.

In the current realities and conditions of the present 2019, state assistance for the birth of children is extremely important for every family that has decided to have a child. After all, an unstable economy, constant currency fluctuations and the possibility of losing a job are extremely unconducive to demographic growth of the population. And state financial assistance for the birth of a child is one of the few government-guaranteed benefits that an expectant mother can safely count on. But getting confused about the amount of benefits for the birth of your child is not so difficult. Indeed, as of this year, 2019, throughout Russia there are a number of rules for making payments and calculating benefits for the birth of a child, compliance or non-compliance with which can significantly affect the amount of the benefit.

If you are preparing to become parents, but do not fully understand what kind of financial assistance you can count on from your employer and the state, then you can contact our specialists.

To receive qualified assistance, simply enter the question you are interested in into the pop-up online chat window and our legal consultants will be happy to tell you:

• what is the duration of paid leave related to pregnancy and childbirth;
• for what amount maternity payments you can count on from your employer in 2019;
• what is the amount of one-time guaranteed financial assistance from the state;
• what is the amount of benefits you are entitled to after the birth of a child as of 2019;
• what documents do you need to receive your due payments on time?

Supporting motherhood is one of the highest priorities for everyone government agencies Russian Federation. This is why, as of 2019, in Russia there are a large number of social benefits, allowances, payments, as well as other material and non-material benefits for future parents.

Among the main benefits are the following:

One-time benefits:

• payment related to maternity leave, which is paid directly at the place of work of the expectant mother;
• one-time guaranteed financial assistance from the state;
• payment related to the early registration of a pregnant mother.

Monthly payments:

• financial assistance from the social insurance authorities of the Russian Federation.

Regional benefits:

• material/non-material assistance from Russian local authorities.

Additional benefits and social benefits:

• tax discounts;
• discount on utilities;
• discounted travel on public transport;
• other social benefits.

The amounts and conditions for receiving the benefits and payments described above depend on many factors: the place of residence of the parents, the level of the mother’s salary and the duration of her employment contract at the last place of work.

But if you are just preparing to become parents and decide to prepare to receive benefits, then you can calculate everything correctly and comply with all the rules and requirements. In this case, the total amount of benefits received may be equal to 50,000 rubles and even be significantly higher than this amount.

One-time benefits

Payment related to maternity leave, which is paid directly at the place of work of the expectant mother

As of the current year 2019, the duration of the paid maternity leave in Russia it is 140 calendar days for a singleton pregnancy and 194 days for a multiple pregnancy. During this entire period, at the place of work, the mother is accrued and paid one-time vacation pay. Accordingly, assistance from the employer will be equal to almost five monthly salaries in the case of a singleton pregnancy and almost seven salaries in the case of a multiple pregnancy. Accordingly, even with a singleton pregnancy and a salary of 10,000 rubles, financial assistance at the birth of a child, which is paid at the expense of the employer, will amount to about 50,000 Russian rubles.

One-time financial assistance from the state

As of January 1, 2019, state financial assistance amounts to 15,512.65 rubles. Any parent can receive it within 6 calendar months from the moment the child is born. If you have two or more children, financial assistance is paid for each of your children.

If with documentation financial assistance from the employer, everything is a little simpler - after all, the accounting department will calculate and pay the required benefit based on the documents they already have and the sick leave certificate of the expectant mother, then with receipt state aid everything is a little more complicated.

To receive this help, you will have to collect a fairly impressive package of documents and “beat the threshold” of more than one government agency. But millions of parents who have received such benefits prove that, despite bureaucratic difficulties, it is still possible to receive money.

Payment related to the early registration of a pregnant mother

In 2019, when registering before 12 weeks, a pregnant woman can qualify for a payment in the amount of 543 rubles 67 kopecks. An expectant mother will be able to apply for benefits no earlier than the twelfth week of pregnancy and no later than twelve months after the birth of the child.

Monthly payments and other regional benefits

Legislative changes in 2019 did not affect the monthly payments due to the mother for eighteen months after the birth of the child. If the parent meets all the requirements established by the state (has a working experience of more than six months, has received an official wages etc.), then the fund social insurance will pay her forty percent of her average monthly income monthly for one and a half years.

But the program described above is the national policy of Russia. Also, most administrative-territorial units of the Russian Federation have their own additional regional programs related to maternity support in the form of a variety of additional monthly payments.

Additional benefits and social benefits

At the birth of the second and each subsequent child, the mother is issued a certificate for maternal (family) capital. As of the beginning of 2019, the amount of this certificate is about five hundred rubles. But the parent will be able to spend this amount of money only for purposes clearly defined by the state, for example, paying for the child’s education, repaying mortgage loan etc. Most federal subjects also pay regional maternity capital. The amount of such regional maternity capital and the rules for its use are established by the norms of the relevant regional legislation.

There are also various other additional federal and regional programs to support parents of three or more children. You can find out about the availability of additional regional programs in your territorial offices of the social insurance fund, as well as from our lawyers.

The joy of motherhood is one of the most important natural goals of a woman’s existence. But bearing, giving birth and raising children in today’s world is an expensive, and sometimes very expensive, pleasure. Absence cash has the most direct negative impact on population growth and demographic situation countries. Therefore, the state on the federal and regional level tries to support its citizens as much as possible in their desire to become parents. But if you still have questions about calculating or receiving due payments, you can always contact our specialists!