Funerals are unpleasant but necessary and costly chores. At such a tragic moment, citizens can receive certain material assistance through specialized bodies or employers. This aid is a burial welfare benefit. Many businesses face problems with the correct payment and reflection of these amounts in accounting.
Instructions
Step 1
Check out the range of legislation that regulates the basic provisions of the burial allowance. So, according to paragraph 1 of Art. 54 of the Family Code of the Russian Federation, the company is obliged to pay material assistance to an employee whose minor family member has died, or to a relative or other trusted person who is organizing the burial of the deceased employee. The organization also has the right, instead of the allowance, to pay for the burial services provided by the funeral service. This rule is established by clause 5 of article 9 of the Federal Law No. 8-FZ of 12.01.1996. The allowance paid by the enterprise is compensated from the budget of the FSS of Russia and should not exceed a certain amount, which is indexed annually.
Step 2
Receive from the employee or a relative of the deceased employee the package of documents required for registration of the burial allowance. These documents include a certificate from the registry office of death in form 33, a copy of the death certificate, a copy of the work book and an application for registration of benefits.
Step 3
Pay the burial allowance on the day you turn. If it is necessary to pay for funeral services, then the payment is made within 10 days from the date of presentation of the corresponding invoice. If the enterprise does not have funds to carry out such an operation, then it is necessary to contact the FSS of Russia with the above documents to obtain the necessary funds.
Step 4
Post the payment of the burial allowance in the company's books. If the company pays benefits to an employee, then a debit is opened on account 69.1 "Settlement for social insurance" and a credit on account 73 "Settlements with personnel for other operations." If the allowance is issued to a relative of a deceased employee or represents payment for burial services, then the loan is opened on account 76 "Settlements with different creditors and debtors."
