As social support, in addition to one-time benefits, parents are paid various types of monthly federal and regional compensation, depending on the need of each family. In 2018 citizens with children are paid the following types of monthly benefits at the expense of the federal budget:
Compensation payment up to 3 years
Child benefits after 3 years
The procedure for assigning and paying, as well as the amount and indexation of child benefits based on need, is established by regional legislation for each subject of the Russian Federation on the basis of Federal Law No. 81 of May 19, 1995.
To obtain one, you must apply in person to the district social protection department (OSZN) at the place of registration of one of the parents or to the Multifunctional Center (MFC), or by filling out an electronic application form and uploading scanned documents on the government services portal.
The period for transferring this payment was changed from January 1, 2016 on the basis of Art. 4 of Federal Law No. 388 of December 29, 2015, now the benefit must be paid at least once a quarter. Specifically for each subject of the Russian Federation, it is established separately by regional laws.
After receiving a complete set of documents, the social security authorities in within 10 days make a decision on the appointment or refusal of payment. Recipients are required to promptly notify OSZN employees of reasons that may affect the right to receive benefits or the amount paid. If the total family income changes, the spouses must notify the district department specialist social security for 3 months.
Social protection authorities can selectively check the documents received for accuracy. If deliberately false information previously provided by the applicant is discovered, an overpayment protocol is drawn up. The overpaid amount is withheld:
- In the amount of 20% of the amount due to the recipient of each subsequent payment.
- If he is not entitled to continue receiving benefits, then he must return this overpayment in cash through the bank.
- If there is a refusal to reimburse the over-received amount, the debt is collected through the court.
Child benefit under 16 years of age
The period for receiving child benefit is established by regional legislation; it is generally paid until the child reaches the age of 16 years. At the same time, it is necessary to confirm the right to receive these funds annually by providing an updated package of documents.
In the normal case, the benefit is paid low-income families with an average per capita family income below the subsistence level calculated for each region for the previous quarter. The amount and indexation of this compensation is established separately for a specific constituent entity of the Russian Federation.
The payment is made by the social security service at the applicant’s place of residence. Which can be issued by one of the parents (or adoptive parent, guardian) for each child until he reaches the age of 16 (if the child is in school, then the benefit is assigned until graduation, but no more than until adulthood).
Basic conditions to pay benefits:
- the child lives with one of the parents (adoptive parent or guardian);
- the family has an average per capita income below the regional subsistence level.
In order to receive this type of benefit, you must collect the following: documentation:
- application for payment of benefits, in which you need to indicate the account number for transfers;
- a copy of the child’s birth certificate (in case of establishing paternity - a copy of the certificate of paternity establishment);
- certificate from the place of residence confirming cohabitation with the child;
- a certificate from the parents’ place of work about income for the last 3 (6) months (depending on the region);
- if the parents (or one of them) are unemployed, a certificate from the employment center and a copy of the work record are needed;
- if the parents (or one of them) have never worked, you must attach a copy of your diploma or military ID (for men) and write a statement that they do not carry out any other work activity.
- copies of parents' passports;
- a copy of the marriage (or divorce) certificate;
- for children of a single mother, a certificate from the registry office, form 25, if the full name on the birth certificate is father are indicated from her words.
Payments for a child under 18 years of age
This benefit is a continuation of the previous one, if a minor child is studying at school. The main condition for receiving the payment is the following: the family’s monthly income is below the subsistence level.
A monthly child benefit up to 18 years of age is assigned to one of the parents in the social protection department (OSZN). The benefit is regional and varies in size in different regions of the Russian Federation. To receive benefits, you need to collect the same package of documents as for payment up to 16 years, additionally including certificate of the child’s education at school. The benefit will be paid for the month of his or her 18th birthday, inclusive, upon annual confirmation of the right to receive, updating the necessary documents. When a child moves to the next class, a new certificate must be provided, which must indicate the number of the order to transfer the student to the specified class.
If the student graduated from school before coming of age, and the information entitling him to receive the payment was updated in a timely manner, the benefit will be paid until the last month of the school year inclusive.
If the documents have not been updated for a long time, then one of the parents can apply for benefits after the allowable payment period of six months has expired. After making a decision on payment, the OSZN will pay the due amount, no more than 6 months.
Benefit for a child of a military personnel
For a child whose father is a military serviceman serving in the army, women are entitled to an additional special monthly child allowance for the child of a military man. They are also entitled to all other types of child benefits, depending on need.
The benefit is paid from the day the child is born, but not earlier than the day the child’s father begins military service upon conscription. Payment stops:
- when the child reaches three years of age;
- or upon completion of military service.
Benefit amount from February 2018 amounts to RUB 11,374.18.for each child of a military personnel under the age of 3 years. The benefit is paid by social protection authorities (OSZN). The decision to grant benefits is made within 10 days from the date of provision of a complete set of documents. And it is paid to the recipient no later than the 26th of the next month.
Documents that must be provided to receive this type of benefit:
- application for benefits;
- a copy of the child's birth certificate;
- a certificate from the military unit confirming that the father completed military service upon conscription (indicating the period of service);
- marriage or paternity certificate;
- a copy of the child's mother's passport.
At the end of your service, you must provide the OSZN with a certificate from the military registration and enlistment office.
The basic child care benefit is paid to mothers whose children have not reached 1.5 years of age. From one and a half to three years, you can also pay benefits, but the amount will be significantly less. If desired, not only the mother, but also the father, as well as other family members (for example, grandmother) can go on parental leave.
An employee can work and still receive benefits. In this situation, there is a limitation - the working day should not be full. 7.5 hours a day instead of eight will also be considered part-time. In this situation, the employee’s benefits remain.
This document in 1C ZUP 8.3 is located in the “Personnel” section.
In the window that opens, select the appropriate item from the “Create” menu.
First, fill out the header of the document. First, select the month from which the employee’s parental leave begins. Next, select the organization in which he works and indicate the employee himself.
Please enter the period of this leave below. We will provide it to 1C ZUP immediately for up to 3 years and set up the payment of both benefits. If you need to release a occupied position in the staffing table, check the box to the right of the period.
On the “Benefits” tab, indicate on what date the benefit will need to be paid until the child turns 1.5 and, if necessary, 3 years old. This data is taken from the child’s birth certificate, which the employee brought to you along with the application.
If an employee has been working at your company for less than two years, then you can take into account data on the average salary from the previous place of work. The fact is that if there is no income in the program, the benefit will be calculated based on the minimum wage established by law. We will leave the regional coefficient and the share of part-time work as default.
Benefit calculation
Now let's get to the fun part - the charges.
The program automatically calculated the average daily salary for this employee, using by default the two codes preceding the current one: 2015 and 2016.
There are situations when the billing period needs to be changed. For example, if an employee just returned from maternity leave and immediately took out a new one with a second child. Naturally, he had no actual time worked during these two years.
Click on the pencil sign to the right of the calculated average daily earnings. The benefit for up to 1.5 years is 40% of this figure (there are restrictions on the amount). The benefit up to 3 years is fixed and amounts to only 50 rubles/month.
A form for calculating average earnings will open in front of you. By default, the standard period was substituted - the two previous years and the income for them. These numbers can be adjusted. If an employee has asked to postpone the pay period, you can manually set other years.
The program also makes it possible to indicate income from previous work for average earnings. To do this, click on the button as shown in the figure below.
In the window that opens, indicate in the “Insured” field the organization where your employee previously worked and the period of work. In the tabular section, add in separate lines your earnings for the required years, as well as the number of sick days, etc. for them.
Now, in the form for calculating average earnings, when you select the specified years, income from your previous job will be displayed.
Wage
If you need to calculate parental leave immediately for the remainder of the month, in our case for July, check the appropriate flag on the “Benefits” tab. In this case, the document will display additional tabs for calculating salaries.
It is also not uncommon for situations where an employee continues to work while maintaining child care benefits, for example, part-time, or remotely from home. To do this, you need to uncheck the default flag on the “Accruals” tab. If necessary, you can change its accruals, which is logical, because it will not work all day.
This benefit is calculated monthly using the “Payroll” document. All data is indicated on a separate “Benefits” tab. They get there when the document is automatically filled out.
Return from vacation
An employee, upon personal application, can return from vacation to pick up a child at any day, which happens quite often. To reflect this operation, create a new document “Return from parental leave” from the list of parental leave.
This document can also be entered based on previously created care leave.
Please note that this document stops the accrual of benefits. In the event that the employee retains the right to monthly payments (for example, part-time work), these changes are made to the maternity leave itself, as described previously.
There is nothing complicated about filling out a vacation return. In the header, in addition to the usual details, indicate the date of return (termination of benefits accrual) and select the care leave itself (if you did not create it on its basis).
All you have to do is clarify the current accruals: leave them the same or change them. Once you have filled in all the information, post the document.
Changing payment terms
At any time, while the employee has not yet returned from care leave, for any reason you can change the terms of payment for this benefit. This operation is also reflected in the list of maternity leave.
The document is quite simple to fill out, because all the basic data comes from the care leave indicated in the header. This data can be edited. Also indicate the date on which the changes you make will take effect.
If an employee works during the vacation period and his salary is accrued, this data can also be changed on the “Accruals” tab.
Employee of the organization "Sewing Factory" LLC Zotova E.S. from January 15, 2016 to November 15, 2018, leave is provided to care for the first child until he reaches the age of 3 years. A childcare benefit for a child up to 1.5 years old is also accrued from 01/15/2016 to 05/15/2017 (child born on 11/15/2015) and a childcare benefit for a child up to 3 years old from 01/15/2016 to 11/15/2018. To calculate the average earnings of child care benefits for children up to 1.5 years old, Zotova E.S. wrote an application to replace 2015 with 2013 (due to the fact that in 2015 she was on maternity leave).
Zotova E.S. has been working at the company "Sewing Factory" LLC since February 3, 2015. The employee provided a certificate from another employer about the amount of earnings for 2013, which amounted to 570,000 rubles, and for 2014 - 630,000 rubles, indicating the number of calendar days days attributable to periods of temporary disability - 5 in 2014 and 10 in 2013.
It is necessary to accrue child care benefits up to 1.5 years in the 1C: Accounting 8 edition 3.0 program.
The following actions are performed:
- Setting up the calculation type.
- Calculation of child care benefits up to 1.5 years.
- Calculation of benefits for child care up to 1.5 years.
- Reflection of information about accrued benefits in regulated reporting.
Setting up the calculation type
To calculate childcare benefits for children up to 1.5 years old, the user calculation type must be described in the Accrual calculation types plan.
- Section Salaries and personnel - Directories and settings - Accruals.
- Click on the Create button.
- In the Name field, fill in the name of the type of calculation, in our example - Child care benefit up to 1.5 years old (Fig. 1).
- In the Code field, enter the calculation code (it must be unique).
- In the personal income tax section, set the switch to the non-taxable position. Since, according to the law, child care benefits up to 1.5 years are not subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation). Select the Income in kind checkbox if the accrual is not paid to employees in person. In our example, the checkbox does not need to be checked.
- In the Insurance premiums section, select how employee income is taken into account when calculating insurance premiums. In our example, indicate State compulsory social insurance benefits paid at the expense of the Social Insurance Fund. According to the law, insurance premiums are not charged for this benefit (clause 1, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ, subclause 1, clause 1, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ) .
- In the Income Tax section, type of expense under Art. 255 of the Tax Code of the Russian Federation, set the switch to the position is not included in labor costs, because expenses for paying child care benefits up to 1.5 years are not considered labor costs.
- In the Reflection in accounting section, specify the method for reflecting the accrual in accounting to generate accrual transactions. Select the value from the Salary Accounting Methods directory (section Salaries and Personnel - Directories and Settings - Salary Accounting Methods). In this reference book, only a debit account is specified (an account for accounting for wage expenses). If the corresponding method of reflection is not in the directory, then it must be added. This field should be filled in only if the accrual is reflected in accounting in the same way for all employees of the organization. If this field is not filled in, then when calculating this type of calculation, the reflection method that is specified for the employee in the Employee Salary Accounting information register is used, or (if not specified) the reflection method that is specified for the organization as a whole in the Organizational Salary Accounting information register. In our example, select the reflection method Dt 69.01 Kt 70.
- The checkbox Included in the basic accruals for calculating the “Regional coefficient” and “Northern surcharge” accruals must be cleared, because When calculating benefits, average earnings are initially calculated taking into account the regional coefficient and the northern bonus.
- To save, click the Save or Save and Close button.
Picture 1.
Calculation of child care benefits up to 1.5 years
In our example, Zotova E.S. benefits are assigned for up to 1.5 years from 01/15/2016 to 05/15/2017. According to the conditions of our example, Zotova E.S. To calculate average earnings, I chose earnings in 2014 and 2013 (in accordance with paragraph 1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ). The child care benefit for children under 1.5 years of age is calculated based on the average earnings of the insured person, calculated for the two calendar years preceding the year of parental leave. Average earnings, on the basis of which benefits are calculated, are taken into account for each calendar year in an amount not exceeding the maximum base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation for the corresponding calendar year (for 2014 - 624,000 rubles and for 2013 - 568 000 rub.). In our example, the average salary of an employee for 2014 is 630,000 rubles, which exceeds the maximum base value for 2014, and the average salary for 2013 is 570,000 rubles, which also exceeds the maximum base value for 2013. Therefore To calculate child care benefits up to 1.5 years old, earnings will be taken into account, taking into account the maximum taxable amounts.
Average earnings is: 624,000 rub. (earnings for 2014) + 568,000 rub. (earnings for 2013) = 1,192,000 rubles.
The number of calendar days in the billing period was 715, of which:
- in 2013 - 355 calendar days (365 days - 10 days);
- in 2014 - 360 calendar days (365 days - 5 days).
Average daily earnings is: 1,192,000 rub. / 715 days = 1,667.13 rubles, which is less maximum average daily earnings for maternity benefits in 2016 - (670,000 rubles + 624,000 rubles) / 730 = 1,772.60 rubles.
On the day of the insured event, the minimum wage is 6,204 rubles. (Federal Law dated December 14, 2015 No. 376-FZ).
Minimum average daily earnings, calculated from the minimum wage, amounted to (6,204 rubles * 24) / 730 days = 203.97 rubles, which is less than the employee’s actual average daily earnings. Therefore, to calculate benefits, the employee’s average daily earnings are taken.
Average daily earnings when calculating benefits up to 1.5 years, it is 1,667.13 rubles.
Average monthly earnings is: RUB 1,667.13. * 30.4 = 50,680.75 rub.
Benefit amount for child care up to 1.5 years old is: RUB 50,680.75. * 40% = 20,272.30 rubles, which does not exceed the maximum amount of benefits for child care up to 1.5 years in 2016: 21,554.82 rubles. Also, the amount of the benefit is higher than the legally established minimum amount of benefit for caring for the first child. From February 1, 2016, the minimum monthly benefit for caring for the first child is RUB 2,908.62. (for care of the second child and subsequent children 5,817.24 rubles).
Calculation of benefits for child care up to 1.5 years
Child care benefits up to 1.5 years must be accrued to the employee monthly for a certain period of time. Type of calculation Child care allowance up to 1.5 years old and the amount of the benefit (for a full month) can be assigned to the employee in a planned manner using the personnel records document Personnel transfer (section Salaries and personnel - Personnel records - Personnel transfers) (Fig. 2).
Figure 2. 
Calculation of benefits for child care up to 1.5 years is carried out using the Payroll document (section Salaries and personnel - Salaries - All accruals).
If accrual is assigned in a planned manner (as in our example), then when filling out the Payroll document, clicking the Fill button will automatically include a line according to the type of calculation for calculating benefits for up to 1.5 years. In this case, the planned benefit amount will be proposed for accrual, which, if necessary, is adjusted manually (Fig. 3).
Since for January 2016, the child care benefit for children under 1.5 years of age is paid for an incomplete calendar month (from 01/15/2016 to 01/31/2016), the accrual amount must be calculated manually and the accrual result must be adjusted in the Payroll document. The amount of benefit up to 1.5 years for January is: 20,272.30 rubles. / 31 days * 17 days = 11,117.07 rub.
If the accrual is not assigned to the employee as planned, then the line for the type of calculation, Childcare benefit for children up to 1.5 years old, and the amount of the benefit are entered into the Manual payroll document.
Figure 3. 
Reflection of information on accrued benefits in regulated reporting
To reflect in the regulated reporting on insurance premiums information about accrued benefits for child care up to 1.5 years old, it is necessary to register the document Contribution Accounting Operation. This document is used to record social security benefits and adjust accounting data for insurance contributions.
- Section Salaries and Personnel - Insurance Contributions - Contribution Accounting Operations.
- Click on the Create button.
- The Organization field is filled in by default. If more than one organization is registered in the information base, then you must select the organization in which the employee is registered (Fig. 4).
- In the Date field, enter the date the document was posted.
- In the Employee field, select an employee to whom benefits have been accrued for up to 1.5 years.
- In the Month of calculation field period, indicate the month in which child care benefits up to 1.5 years were accrued.
- On the Child care benefits tab, enter a new line using the Add button:
- in the Start of leave column, indicate the start date of parental leave for a child up to 1.5 years old. In our example - 01/15/2016.
- in the Employment type column, select the employee’s type of employment: Main place of work, External part-time job or Internal part-time job. In our example, indicate the Main place of work;
- in the column For the first child (Total/At the expense of the Federal Fund), indicate the amount of benefits paid at the expense of the Social Insurance Fund of the Russian Federation and at the expense of the federal budget for caring for the first child (if the benefit was paid in excess of the established norms). In our example, the benefit amount is 11,117.07, because This is the employee’s first child;
- in the column On the second and last. children (Total/At the expense of the FB) indicate the amount of benefits paid at the expense of the Social Insurance Fund of the Russian Federation and at the expense of the federal budget for the care of the second (subsequent) child (if the benefit was paid in excess of the established norms). In our example, this field is not filled in;
- column Basis financier. In our example, there is no need to fill in due to FB. The column indicates the legal basis for the additional payment if the benefit is paid in excess of the established norms. Such payments are financed from the federal budget in the form of transfers from the Federal Social Insurance Fund of the Russian Federation.
- Next, click on the Conduct and close button.
Figure 4. 
Starting from February 2016, the child care benefit for children under 1.5 years old will be accrued in full - 20,272.30 rubles.
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The city of Moscow is one of the most successful regions of Russia in terms of social support for families with children. This is confirmed by regular innovations that are introduced at the city level regarding the list and amount of social benefits for children (so many benefits, and even in such amounts, are not paid more in any other region of the country). Moreover child benefits from 2018 in Moscow also underwent - many types of assistance for children in the capital immediately grew 2-6 times. This is an unprecedented increase in child benefits for modern Russia, thanks to which it will exceed the size of many provided to the population of all regions of the country.
However, this increase will mainly affect low-income families, large families, as well as parents with disabled children (in contrast to the same state benefits that are paid to all categories of families regardless of their income level and number of children - with the exception of mat capital).
Changes from January 1, 2018 in child benefits in Moscow
Since 2018, significant changes in the field of payments for children in the capital have come into force. At the instigation of Moscow Mayor Sergei Sobyanin, changes were made to city legislation, according to which many regional benefits for families with children. What child benefits in Moscow have increased since 2018 and by how much? Here is a list of the main changes from January 1, 2018:
Monthly payments at the birth of a child in 2018 in Moscow
Another significant innovation of 2018 was introduced by decree of Vladimir Putin new monthly payments up to 1.5 years in the amount of the subsistence minimum:
- at the birth of 1 child - from the state budget through the social welfare authorities;
- for the 2nd child - at the expense of maternity capital through the Pension Fund (PFR).
The amount of the new monthly benefit for up to 1.5 years for such families in Moscow at the birth of the first or second child starting from 01/01/2018 will be 14252 rubles.(children's PM for the 2nd quarter of 2017).
They are intended families in need, in which the income for each member does not exceed one and a half subsistence minimum (SL) for able-bodied people, established for the 2nd quarter of the previous year (such a subsistence minimum in Moscow for the 2nd quarter of 2017 is 18,742 rubles, at one and a half times - 28,113 rubles) .
What is the income threshold for a family so that it can receive a new monthly child benefit in Moscow? In 2018, it should not exceed the values given in the table below.
For all cases indicated in the table above, the amount of the monthly benefit until the child reaches 1.5 years of age will be 14252 rubles- this is the cost of living per child, established in Moscow for the 2nd quarter of 2017. The baby is about to be born starting from 01/01/2018
Payment of state benefits to families with children in Moscow
Federal child benefits in the capital, established in Art. 3 of Federal Law No. 81-FZ of May 19, 1995, are provided in a standard amount without multiplying by any increasing regional coefficients (they simply do not exist in Moscow). List of basic state benefits for families with children and their amount (taking into account indexation for inflation for 2018 by 4.3% from February 1, 2019) is given in the table below.
| Name of federal benefit | Amount of benefit at the federal level from 02/01/2019, rub. |
|---|---|
| One-time | |
| (for 140 standard maternity days) | not less than 51919.00 rub. |
| 655,49 | |
| , | 17479,73 |
| 27680,97 | |
| Monthly | |
| (up to 1.5 years) |
|
|
|
| (up to 3 years) | 11863,27 |
Schedule for registration and payment of child benefits
From the beginning of pregnancy
12 weeks pregnant
- When is it processed and paid?
28 or 30 weeks pregnant
End of maternity leave
- When is it processed and paid?
Birth of a child
0.5 years
(not limited)
3 years
- When is it processed and paid?
End of maternity leave
1.5 years
3 years
- When is it processed and paid?
From birth or from 1.5 years
Up to 16 or under 18 years old
- When is it processed and paid?
Adopting a child
3 months
1.5 years
3 years
3 years
18 years
6 months after adoption
(not limited)
- When is it processed and paid?
- When is it processed and paid?
180 days of pregnancy for a military wife
The end of the child's father's military service
- When is it processed and paid?
Birth of a child
3 years
- When is it processed and paid?
The death of a soldier
18 years
- When is it processed and paid?
- When is it processed and paid?
Transferring a child to a family for upbringing
6 months after transfer
18 years
- When is it processed and paid?
expand
Schedule of child benefits according to the timing of their registration and payment
- 12
weeks
pregnancy - 28 or 30
weeks
pregnancy - Birth
child - End
maternity leave
vacations - 0,5
of the year - 1,5
of the year - 3
of the year - 16
years - 18
years
- regional benefit
per child*
- One-time payments
- Monthly payments
- Payments are possible*
* the start and end dates for payments are set at the regional level (most often from 1.5 to 16 years)
- 12
- One-time payments
- Monthly payments
- Payments are possible*
* the start and end dates for payments are established by regional laws (most often from 1.5 to 16 years), but not earlier than the moment of adoption of the child
** the right to receive benefits does not depend on the age of the child at the time of adoption
- One-time payments
- Monthly payments
- Payments are possible*
* can be paid from the moment the child is born until he reaches 3 years of age, but not earlier than the beginning and no later than the father’s completion of military service
** paid from the moment of death of a military personnel until the child reaches 18 years of age or until the end of full-time education, but no later than 23 years of age
- One-time payments
- Monthly payments
As in other regions of the country, it operates in Moscow and. Its program has been extended until 2021, the amount of assistance in 2019 will be 453 thousand rubles. In the near future (until the end of 2019), this type of assistance will not be indexed.
Regional children's benefits in Moscow
Can apply for Moscow city child benefits Russian and foreign citizens, refugees and stateless persons.
However, all recipients are subject to one important condition - they must have capital registration(both the applicant and the child). One of the parents or the person having guardianship over the child can seek help.
Any child benefit in Moscow can be done in several ways, including:
- Through the city portal MOS.RU. It lists all available types of benefits and provides detailed instructions for receiving them. Before submitting an application, you must first register. This is the most popular method of processing social payments among Muscovites. In addition to payments, you can find useful information about vouchers and other types of assistance for children there.
- To the nearest multifunctional center (MFC) My documents.
- Using the government services website www.gosuslugi.ru (you must first select “Moscow” at the top in the “Location” tab).
General list of documents, most often necessary to process payments:
- passport (or other identity card, as well as a document confirming registration in Moscow) - both the applicant and the second parent;
- SNILS, TIN of the applicant;
- child's birth certificate;
- certificate of marriage or divorce;
- a certificate from the registry office in form No. 25 or a death certificate of the second parent (to confirm the status of a single mother, if relevant);
- court decision on adoption (if relevant);
- documents on transfer to the family of a guardian or adoptive parent (if relevant);
- an extract from the house register (or other confirmation that the child is registered in Moscow);
- certificate of cohabitation;
- current account number.
In addition to basic benefits, the Moscow government offers families with children benefits, subsidies and auxiliary types of assistance. Their list is impressive. In general, the capital operates more than two dozen payments parents with children.
Two small features of the social support system for families with children in Moscow:
Below is a list of the main payments to Muscovites for children in 2018, which are discussed in more detail in the following sections of the article.
One-time benefit in early pregnancy
Women standing up registration in connection with early pregnancy(up to 20 weeks) have the right to apply for a one-time compensation payment. Compensation can only be issued by the expectant mother personally. The benefit is provided even in the case of a stillborn child.
|
|
| Size | 600 rub. |
| Required documents |
|
| Deadline | From the date of registration until the child turns 1 year old |
Additional lump sum benefit for pregnancy and childbirth
Unemployed women dismissed from work due to the liquidation of an organization during the year preceding the day they were recognized as unemployed are entitled to compensation from the city budget for the period of maternity leave.
- Compensation is provided regardless of the average per capita family income.
- Calculated at the rate of 1,500 rubles. per month.
- Also applies to women who have ceased their activities as a notary, lawyer, or individual entrepreneur.
| What law establishes |
|
|---|---|
| Size |
|
| Required documents |
|
| Deadline | No later than 6 months. after the end of vacation according to the BiR |
One-time payments in connection with the birth or adoption of children
After the birth of a child into the family, numerous expenses fall on the shoulders of the parents. The one-time compensation payments provided by the capital's authorities are designed to reduce the financial burden and help with the purchase of essentials. There are several such payments in effect in the capital.
Their registration requires compliance with a number of conditions. For example, one of the payments will be given to all Moscow families without exception. There are special types of assistance for young parents and those who...
One-time compensation payment for birth and adoption
The city lump sum payment for newborns is also called compensation for expenses by birth and adoption. It applies to all families living in the capital without exception. Material income, age of parents, receipt of other payments are not taken into account.
- Applies to legal relations arising from 01/01/2010.
- At the birth of twins paid for each(for one - as for the first, for the next - as for the second).
- Assigned only to children born alive.
- Can contact parent, adoptive parent or guardian with whom the child actually lives.
One-time benefit for the simultaneous birth (adoption) of three or more children
Compensation payment is a kind of analogue of maternity capital. It is provided to families in which three or more at the same time living children ( blood, adopted). Issued one per family.
- You can apply for it regardless of the city compensation payment for the birth of children (that is, both will be given at the same time).
- For registration, the financial situation of the family does not play a role.
- Parents immediately receive the status of having many children.
- A parent or guardian may apply.
Additional one-time benefit for young parents
Families in which the age of both parents (single parent) under 30 years of age are entitled to additional payment in connection with birth or adoption baby. This child benefit for a child in Moscow is provided for each of the children in a family born before one of the parents turns 30 years old.
- Another name common in everyday life is “Luzhkov payments” to young families.
- The amount of the benefit is determined PM value at the time of birth of the child. Changes quarterly.
- The applicant can only be Russian citizen.
- The age of the parents is determined on the day of birth (adoption) of the child.
- At birth of twins payments are assigned in order of priority. For example, for one - as for the first child, for another - as for the second.
| What law establishes |
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| Required documents | |
| Deadline | Within a year after the birth of the child |
The payment is provided regardless of other regional and federal benefits. Its registration is not an obstacle to receiving compensation payments at birth and other types of assistance.
Monthly benefit for a child under 18 years of age
The purpose of this social benefit is to help low-income families, in which the average per capita income is less than that provided for by the annually established standards. Benefit for a child under 18 years of age in Moscow is paid for each of the children: relatives and adopted children, guardians and adopted children, stepsons and stepdaughters.
| What law establishes |
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| Size | Base size:
Increased size (for single mothers or fathers; if the second parent does not pay child support or is undergoing military service)
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| Required documents | |
| Deadline | Re-registration - annually from 01.01 to 30.09 |
About 2 million children live in Moscow, of which about 265 thousand live in low-income families. On average, about 170 thousand families receive benefits to the poor per year. In addition to payment, there is another type of assistance: providing free medicines for outpatient treatment children under 3 years old(according to doctor's prescription).
Monthly compensation payment for a child up to 1.5 years old
Special compensation for children is provided to mothers fired during maternity leave(for pregnancy and childbirth, for child care) in connection with the liquidation of the organization. It is paid monthly regardless of family income until the child turns 1.5 years old.
Monthly payment for food for children under 3 years old
Certain categories of families may receive monthly compensation payments due to rising food prices. This benefit is due for each child under 3 years old to such families (without taking into account income level):
- incomplete;
- in which the parent serves in the army and because of this has no income;
- if a parent is hiding from paying child support;
- there is a child with a disability in the family;
- large families;
- student, including if the parent is on academic leave (but not provided to graduate students, doctoral students).
A student's family is considered, where both parents (single parent) are studying full-time at a vocational educational institution of primary, secondary or higher level. The age of the parents does not matter.
| What law establishes |
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| Required documents | |
| Deadline | Before the child turns 3 years old. When applying within 6 months. from the day of birth of the baby, payment will be assigned from the month of birth |
Monthly compensation for expenses associated with rising costs of living
The least socially protected categories of families are entitled to a monthly compensation payment. Her task is reduce the impact of inflation on the standard of living of the family. You can apply regardless of parental income. Compensation is paid for each child under 16 years of age(up to 18 years old if studying at school):
- who are raised by a single mother;
- whose father serves in the army or is hiding from paying child support, or cannot pay it due to circumstances (for example, being in prison);
- from a large family (up to 18 years of age, regardless of education);
- for children under 1.5 years old, if both parents are disabled or pensioners;
- The listed categories of families also include substitute families.
| What law establishes |
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| Size |
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| Required documents | |
| Deadline | Until the child's 16th (18th) birthday. If the parent manages to apply before the end of 6 months. from the date of birth (adoption), compensation will be assigned from the month of birth |
Monthly payment for the maintenance of children in foster families
For foster parents(guardians, trustees, adoptees) are entitled to a payment for the maintenance of children adopted into the family. By "children" we mean every child under 18 years of age having the status orphan or deprived of parental care.
- The purpose of the cash allowance is to purchase food, clothing and shoes, soft furnishings (bedding), equipment, household items, hygiene products, toys, medicines, books and other things.
- When making these payments, monthly child benefits for low-income people are not available, and vice versa.
Other types of assistance to foster families:
- Monthly payment for housing and communal services is 928 rubles. (one per family).
- Extraordinary placement of foster (guardian) children in kindergartens and free attendance.
- Free meals at school.
- Free travel on public transport for a guardian, foster parent, foster carer of a child under 18 years of age.
- Other benefits and types of assistance listed in the articles of Law No. 61 of November 30, 2005.
Various compensation payments and benefits for families with many children
A family in Moscow is considered to have many children, in which one is brought up at least three children under 16 years old. If a child continues schooling after this age, then until the age of 18. In this case, natural, adopted children, stepsons and stepdaughters are taken into account. Families with 3 or more adopted children are considered to have many children.
Various benefits and types of social assistance for families with many children (regardless of income):
- Monthly compensation for utility bills (one per family):
- RUB 1,044 for families with 3-4 children. Provided until the youngest child turns 18 years old (Article 17.1).
- RUB 2,088 for families with 5 children.
- Compensation payment 250 rub. for using a landline phone. One payment per family is transferred monthly until the youngest child turns 18.
- Medicines for children under 6 years old are free.
- Free food for children under 7 years old (doctor's certificate required).
- Priority provision of places in kindergartens.
- Two meals a day at school are free for students.
- Free travel on public transport up to 16 years of age (18 years of age if in school).
- Free repair and production of dentures for mothers who have given birth to 5 or more children (except for dentures made of precious metals, porcelain, metal-ceramics).
- Other types of assistance provided for in Art. 29 of Law No. 60 of November 23, 2005
Monthly payment for the purchase of children's goods for families with 5 children or more
The compensation payment is intended large families with 5 or more children. It is paid monthly one per family regardless of his average per capita income. Families can apply for payment:
- with 5 or more children under 18 years of age;
- with 10 or more children, if at least one of them is under 18 years of age.
Monthly compensation for families with 10 or more children
One of the natural or substitute parents in a large family with 10 or more children may submit documents for compensation payment. She is appointed for each child under 18 years of age(or up to 23 years of age if he is receiving full-time vocational education).
- for International Family Day (May 15) in the amount of 20,000 rubles;
- by September 1 (Knowledge Day) - 30,000 rubles.
Monthly payments to families with parents or children with disabilities
To obtain these types of assistance, in addition to the basic documents, you definitely need a certificate of disability from ITU. The following assistance in kind is expected for disabled children (Article 30):
- Provision of social housing owned by the city.
- Subsidies for the construction of your own housing.
- Free visits to kindergartens for disabled children.
- Free travel for a disabled child and his parents, as well as a person under 23 years of age from among the disabled children (if he is undergoing training) and one of the parents on public transport.
- Dispensing free food (if there is a doctor’s note).
- Providing medicines and medical products.
- Free entry to museums, exhibitions, zoos, city parks.
- Possibility to use the services of physical education institutions free of charge.
Monthly payment for caring for a disabled child
Families in which one of the parents from a full family can't work due to caring for a disabled child up to 18 years old. And also for a person with a disability from childhood to 23 years. Compensation is also provided to such working citizens:
- single mother (father);
- widow;
- a parent who is divorced from the second parent of a disabled child;
- one of the parents with many children;
- the parent for whom paternity has been officially established;
- guardian or adoptive parent of a disabled child over whom there is no parental care.
| What law establishes |
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| Size | 12,000 rub. |
| Required documents | |
| Deadline | From the month of examination of the child at the ITU institution, during the period of validity of the disability certificate (until the child’s 18th or 23rd birthday) |
| Size | 12,000 rub. |
| Required documents | |
| Deadline | From the moment of dismissal of parents or their examination by ITU as disabled |
When applying for social assistance, family income is not taken into account. Compensation is not awarded simultaneously with the monthly regional payment for caring for a disabled child.
Monthly social supplement to the pension of a disabled child
This type of assistance is provided as supplements to pension child with disabilities up to 18 years old established at the federal level. For its registration, the level of family income is not taken into account. It can be appointed without an application if the responsible body (social security department) has all the necessary documents.
To apply for an additional payment, you must comply with the conditions of residence in Moscow. Child under 18 years old must be registered in the capital:
- minimum 10 years;
- less than 10 years, but from birth;
- if not complied with, the 10-year registration must be held by the child's representative or his deceased breadwinner parent.
| What law establishes |
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| Size | Determined individually depending on the period of residence in Moscow, type of registration (at place of residence or stay) and the amount of financial support. In general, size is the difference between the minimum wage (or the value of the city social standard) and the actual material support. See more details. |
| Required documents | |
| Deadline | At any time after registration of a disability pension, for the period of validity of this pension |
For reference. The size of the city social standard in 2018 will be 17,500 rubles. The cost of living per child is determined quarterly. For the 3rd quarter of 2017 it is 13,938 rubles.
Monthly payment to disabled children who have lost their breadwinner
Disabled children under 18 years of age and disabled people from childhood to 23 years of age are entitled to this compensation. It is also paid for the past period, if the application did not occur immediately (but no more than for the previous 3 years).
Annual payment for preparation for school
Schoolchildren from large families and students with disabilities are entitled to an annual payment. It is intended to compensate for the costs to purchase a school uniform. Provided for each of the children from a large family attending school, and for each of the disabled children. Until the end of 2017, this payment applied only to people with many children.
Benefits and types of assistance in kind
In addition to financial assistance, all families with children in Moscow can count on the following:
- Free distribution of products to pregnant women and nursing mothers (according to a doctor’s opinion).
- Sets of linen for newborns in maternity hospitals are free.
- Free provision of dairy products with a doctor's prescription for children of the first, second and third years of life. Children with a number of chronic diseases can receive such products up to 15 years of age.
- Travel for children under 7 years of age in public transport is free (except for minibuses and taxis).
- Free breakfasts at school for students in grades 1-4. And schoolchildren of any age from socially vulnerable families receive two meals a day.
- Free entry for children under 7 years old to museums, exhibitions, and parks (if they are under the jurisdiction of the Moscow Government).
- Free entry to the Moscow Zoo, reduced prices for tickets to museums, exhibitions and cultural events for children under 18 years of age.
- Benefits for paying for kindergarten for children of military personnel and students.
Regional supplement to the child's survivor's pension (Article 7, Article 17 of Law No. 60 of November 23, 2005, Resolution No. 1268-PP of November 17, 2009).
Employee of the organization "Sewing Factory" LLC Zotova E.S. from January 15, 2016 to November 15, 2018, leave is provided to care for the first child until he reaches the age of 3 years. A childcare benefit for a child up to 1.5 years old is also accrued from 01/15/2016 to 05/15/2017 (child born on 11/15/2015) and a childcare benefit for a child up to 3 years old from 01/15/2016 to 11/15/2018. To calculate the average earnings of child care benefits for children up to 1.5 years old, Zotova E.S. wrote an application to replace 2015 with 2013 (due to the fact that in 2015 she was on maternity leave).
Zotova E.S. has been working at the company "Sewing Factory" LLC since February 3, 2015. The employee provided a certificate from another employer about the amount of earnings for 2013, which amounted to 570,000 rubles, and for 2014 - 630,000 rubles, indicating the number of calendar days days attributable to periods of temporary disability - 5 in 2014 and 10 in 2013.
It is necessary to accrue child care benefits up to 1.5 years in the 1C: Accounting 8 edition 3.0 program.
The following actions are performed:
- Setting up the calculation type.
- Calculation of child care benefits up to 1.5 years.
- Calculation of benefits for child care up to 1.5 years.
- Reflection of information about accrued benefits in regulated reporting.
Setting up the calculation type
To calculate childcare benefits for children up to 1.5 years old, the user calculation type must be described in the Accrual calculation types plan.
- Section Salaries and personnel - Directories and settings - Accruals.
- Click on the Create button.
- In the Name field, fill in the name of the type of calculation, in our example - Child care benefit up to 1.5 years old (Fig. 1).
- In the Code field, enter the calculation code (it must be unique).
- In the personal income tax section, set the switch to the non-taxable position. Since, according to the law, child care benefits up to 1.5 years are not subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation). Select the Income in kind checkbox if the accrual is not paid to employees in person. In our example, the checkbox does not need to be checked.
- In the Insurance premiums section, select how employee income is taken into account when calculating insurance premiums. In our example, indicate State compulsory social insurance benefits paid at the expense of the Social Insurance Fund. According to the law, insurance premiums are not charged for this benefit (clause 1, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ, subclause 1, clause 1, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ) .
- In the Income Tax section, type of expense under Art. 255 of the Tax Code of the Russian Federation, set the switch to the position is not included in labor costs, because expenses for paying child care benefits up to 1.5 years are not considered labor costs.
- In the Reflection in accounting section, specify the method for reflecting the accrual in accounting to generate accrual transactions. Select the value from the Salary Accounting Methods directory (section Salaries and Personnel - Directories and Settings - Salary Accounting Methods). In this reference book, only a debit account is specified (an account for accounting for wage expenses). If the corresponding method of reflection is not in the directory, then it must be added. This field should be filled in only if the accrual is reflected in accounting in the same way for all employees of the organization. If this field is not filled in, then when calculating this type of calculation, the reflection method that is specified for the employee in the Employee Salary Accounting information register is used, or (if not specified) the reflection method that is specified for the organization as a whole in the Organizational Salary Accounting information register. In our example, select the reflection method Dt 69.01 Kt 70.
- The checkbox Included in the basic accruals for calculating the “Regional coefficient” and “Northern surcharge” accruals must be cleared, because When calculating benefits, average earnings are initially calculated taking into account the regional coefficient and the northern bonus.
- To save, click the Save or Save and Close button.
Picture 1.
Calculation of child care benefits up to 1.5 years
In our example, Zotova E.S. benefits are assigned for up to 1.5 years from 01/15/2016 to 05/15/2017. According to the conditions of our example, Zotova E.S. To calculate average earnings, I chose earnings in 2014 and 2013 (in accordance with paragraph 1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ). The child care benefit for children under 1.5 years of age is calculated based on the average earnings of the insured person, calculated for the two calendar years preceding the year of parental leave. Average earnings, on the basis of which benefits are calculated, are taken into account for each calendar year in an amount not exceeding the maximum base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation for the corresponding calendar year (for 2014 - 624,000 rubles and for 2013 - 568 000 rub.). In our example, the average salary of an employee for 2014 is 630,000 rubles, which exceeds the maximum base value for 2014, and the average salary for 2013 is 570,000 rubles, which also exceeds the maximum base value for 2013. Therefore To calculate child care benefits up to 1.5 years old, earnings will be taken into account, taking into account the maximum taxable amounts.
Average earnings are: 624,000 rubles. (earnings for 2014) + 568,000 rub. (earnings for 2013) = 1,192,000 rubles.
The number of calendar days in the billing period was 715, of which:
- in 2013 - 355 calendar days (365 days - 10 days);
- in 2014 - 360 calendar days (365 days - 5 days).
Average daily earnings are: RUB 1,192,000. / 715 days = 1,667.13 rubles, which is less than the maximum average daily earnings for maternity benefits in 2016 - (670,000 rubles + 624,000 rubles) / 730 = 1,772.60 rubles.
On the day of the insured event, the minimum wage is 6,204 rubles. (Federal Law dated December 14, 2015 No. 376-FZ).
The minimum average daily earnings, calculated from the minimum wage, was (6,204 rubles * 24) / 730 days = 203.97 rubles, which is less than the employee’s actual average daily earnings. Therefore, to calculate benefits, the employee’s average daily earnings are taken.
The average daily earnings when calculating benefits up to 1.5 years is 1,667.13 rubles.
Average monthly earnings are: RUB 1,667.13. * 30.4 = 50,680.75 rub.
The amount of benefits for child care up to 1.5 years is: 50,680.75 rubles. * 40% = 20,272.30 rubles, which does not exceed the maximum amount of benefits for child care up to 1.5 years in 2016: 21,554.82 rubles. Also, the amount of the benefit is higher than the legally established minimum amount of benefit for caring for the first child. From February 1, 2016, the minimum monthly benefit for caring for the first child is RUB 2,908.62. (for care of the second child and subsequent children 5,817.24 rubles).
Calculation of benefits for child care up to 1.5 years
Child care benefits up to 1.5 years must be accrued to the employee monthly for a certain period of time. Type of calculation Child care allowance up to 1.5 years old and the amount of the benefit (for a full month) can be assigned to the employee in a planned manner using the personnel records document Personnel transfer (section Salaries and personnel - Personnel records - Personnel transfers) (Fig. 2).
Figure 2.
Calculation of benefits for child care up to 1.5 years is carried out using the Payroll document (section Salaries and personnel - Salaries - All accruals).
If accrual is assigned in a planned manner (as in our example), then when filling out the Payroll document, clicking the Fill button will automatically include a line according to the type of calculation for calculating benefits for up to 1.5 years. In this case, the planned benefit amount will be proposed for accrual, which, if necessary, is adjusted manually (Fig. 3).
Since for January 2016, the child care benefit for children under 1.5 years of age is paid for an incomplete calendar month (from 01/15/2016 to 01/31/2016), the accrual amount must be calculated manually and the accrual result must be adjusted in the Payroll document. The amount of benefit up to 1.5 years for January is: 20,272.30 rubles. / 31 days * 17 days = 11,117.07 rub.
If the accrual is not assigned to the employee as planned, then the line for the type of calculation, Childcare benefit for children up to 1.5 years old, and the amount of the benefit are entered into the Manual payroll document.
Figure 3.
Reflection of information on accrued benefits in regulated reporting
To reflect in the regulated reporting on insurance premiums information about accrued benefits for child care up to 1.5 years old, it is necessary to register the document Contribution Accounting Operation. This document is used to record social security benefits and adjust accounting data for insurance contributions.
- Section Salaries and Personnel - Insurance Contributions - Contribution Accounting Operations.
- Click on the Create button.
- The Organization field is filled in by default. If more than one organization is registered in the information base, then you must select the organization in which the employee is registered (Fig. 4).
- In the Date field, enter the date the document was posted.
- In the Employee field, select an employee to whom benefits have been accrued for up to 1.5 years.
- In the Month of calculation field period, indicate the month in which child care benefits up to 1.5 years were accrued.
- On the Child care benefits tab, enter a new line using the Add button:
- in the Start of leave column, indicate the start date of parental leave for a child up to 1.5 years old. In our example - 01/15/2016.
- in the Employment type column, select the employee’s type of employment: Main place of work, External part-time job or Internal part-time job. In our example, indicate the Main place of work;
- in the column For the first child (Total/At the expense of the Federal Fund), indicate the amount of benefits paid at the expense of the Social Insurance Fund of the Russian Federation and at the expense of the federal budget for caring for the first child (if the benefit was paid in excess of the established norms). In our example, the benefit amount is 11,117.07, because This is the employee’s first child;
- in the column On the second and last. children (Total/At the expense of the FB) indicate the amount of benefits paid at the expense of the Social Insurance Fund of the Russian Federation and at the expense of the federal budget for the care of the second (subsequent) child (if the benefit was paid in excess of the established norms). In our example, this field is not filled in;
- column Basis financier. In our example, there is no need to fill in due to FB. The column indicates the legal basis for the additional payment if the benefit is paid in excess of the established norms. Such payments are financed from the federal budget in the form of transfers from the Federal Social Insurance Fund of the Russian Federation.
- Next, click on the Conduct and close button.
Figure 4.
Starting from February 2016, the child care benefit for children under 1.5 years old will be accrued in full - 20,272.30 rubles.