A lump sum, according to Art. 11 of the Federal Law No. 81-FZ "On State Benefits to Citizens with Children" is paid to one of the parents upon the birth of a child. Those who have adopted a baby, whose age does not exceed 3 months, are also entitled to receive this allowance. The basic amount of the benefit, established in 2006, is 8,000 rubles, it is indexed annually in accordance with the officially established forecasted inflation rates.
Instructions
Step 1
The father or mother of the child is entitled to receive the childbirth allowance at the enterprise at the place of work. The person who replaces the parents also has this right. In the event that parents and their substitutes do not work: they study in absentia, the disabled, officially registered unemployed, etc., they can apply to the social protection authorities at the place of registration to calculate benefits.
Step 2
If both parents work, then one of them must submit to the accounting department at the place of work an application addressed to the head of the enterprise with a request to pay him a lump sum. A copy of the child's birth certificate is attached to the application, which is certified by the personnel department of the enterprise on the basis of the original of this document. To accrue a lump sum, also require a certificate from the place of work or study of the other parent stating that he was not provided with this benefit there.
Step 3
When a guardian or other person replacing the parents applies for a one-time benefit, he must submit an extract from the decision or resolution of the local government on the establishment of custody of the child.
Step 4
When calculating the lump sum, please check the inflation forecast for the current year. Please note that in the calculation you need to use the regional coefficients, which are currently introduced in 44 regions of Russia. They are mainly associated with poor natural and climatic conditions. Standard deductions that apply to payroll are not included in the calculation of the lump sum.
Step 5
Since the payment of benefits is carried out from the funds of the Social Insurance Fund of the Russian Federation, the enterprise that paid the lump sum has the right to reduce the amount of deductions for the unified social tax (UST) in the part payable to the Fund. Reflect the amount of payments on the debit of account 69 "Calculations for social insurance and security", subaccount 69-1, in correspondence with the credit on account 70.
