As a means of state protection, Russian legislation provides for the mandatory payment of benefits to certain segments of the population at the expense of the federal treasury. These benefits include a lump sum at the birth of a child.
It is necessary
For the appointment and payment of benefits, it is necessary to collect some documents
Instructions
Step 1
The procedure and conditions for the appointment and payment of state benefits to citizens with children are determined by the Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n (hereinafter the Procedure). If you are counting on benefits, the first step is to determine if you are eligible. One of the parents (father or mother) or a person replacing him has the right to a lump sum at the birth of a child (hereinafter - the benefit). These persons can be citizens of the Russian Federation residing on its territory; undergoing military service under a contract, service in the Department of Internal Affairs, etc. on the territories of foreign states or foreigners and stateless persons permanently or temporarily residing in the territory of Russia, as well as refugees. A one-time allowance is assigned and paid for each child, even at the birth of twins, triplets, etc. It is not necessary to apply for the benefit in person; proxies can also do this.
Step 2
When submitting an application, it indicates:
- the name of the organization to which the application is submitted - the employer for those working under an employment contract or the territorial body of the Social Insurance Fund of the Russian Federation (FSS RF) - for the unemployed and students;
- Full name without abbreviations in accordance with the identity document, as well as the status of a person entitled to receive state benefits (mother, father, person replacing them);
- information about the identity document;
- information about the place of residence, place of stay;
- information about the place of actual residence;
- type of allowance - state allowance for the birth of a child;
- method of receiving benefits: by postal order or by transfer to a personal account. The application is signed with the date of writing.
The following documents must be attached to the application for the payment of the childbirth allowance:
- a certificate of the birth of a child (children) issued by the registry office, and at the birth or registration of a child on the territory of a foreign state - a document certifying the birth of a child issued by a competent authority of a foreign state:
- a certificate from the place of work of the other parent that the benefit was not assigned or a certified extract from the work book, military ID or other document about the last place of work (service, study), if the second parent does not work;
- other documents, the list of which is established by Part 4 of the Procedure.
Step 3
Acceptance of the application by the organization assigning benefits is confirmed by a receipt-notification.
An application sent by mail can be returned within 5 days from the date of receipt (registration), if the organization has not attached or has not all the necessary documents attached to it. After elimination of the reasons for the return, the application is resubmitted.
Step 4
If parents do not work or study full-time, they will receive benefits at their place of residence. In this case, the allowance will be paid no later than 10 days from the date of receipt (registration) of the application with all the necessary documents. If either of the spouses works, the allowance is paid at the parent's place of work (service). The childbirth allowance will be assigned no later than 10 days from the date of receipt (registration) of the application, and the payment will be made by the social protection authorities no later than the 26th day of the month following the month of receipt (registration) of the application.
Step 5
The amount of the allowance is indexed annually and on January 1, 2011 it is 11 703.13 rubles. The payment of a one-time allowance for the birth of a child is carried out at the expense of the FSS of the Russian Federation.
Step 6
When reflecting the payment of benefits in the accounting documentation of the employer, it is necessary to take into account that the amount of the paid benefit decreases the accrued insurance contributions to the FSS of the Russian Federation. The accrual of benefits is reflected in the debit of account 69 "Settlements for social insurance and security", subaccount 69-1 "Settlements for social insurance", in correspondence with the credit of account 70 "Settlements with staff for wages." taxation of personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation), it does not charge insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, as well as compulsory social insurance from industrial accidents and occupational diseases.
