For many families or single parents, financial assistance for the birth of a child in 2019 will serve as a good financial help to stand stronger on their feet. Let's look at how it should be formalized, reflected in accounting, and what nuances there are regarding personal income tax and insurance premiums.

Kinds

The birth of a baby in most Russian families requires the mobilization of all financial resources. State social programs come to the aid of parents with infants. They contribute to some normalization of the budget of families with newborns. At the same time, there are several types of cash payments at the birth of a baby, which can also be called financial assistance.

What kind of financial assistance for the birth of a child in 2019 awaits parents in Russia? For better orientation in the variety of payments, you can divide them into:

1. mandatory;
2. optional.

The first includes all types of assistance that the child’s mother will receive from the state. To the second - from the enterprise where she works.

The next difference lies in the type of payments. They can be:

• one-time (received once after childbirth);
• monthly (paid until the child reaches the age of one and a half or 3 years.

Another difference between benefits is that they can be:

• federal (allowed to all Russian women in labor and comes from the national budget);
• regional (issued by constituent entities of the Russian Federation).

Regions pay benefits for the birth of a child from their treasury. They themselves negotiate the conditions for receiving such benefits. For example, provided that families need such money.

The most significant type of government financial assistance today is maternity capital. Certificates for it are issued throughout the country at the birth of the 2nd and subsequent children. The main goal of this measure is to stimulate the birth rate in Russian families.

What is required from the state

A pregnant employee goes on prenatal leave already in the 30th week of her pregnancy. She is given a sick leave certificate.

The first payment that an expectant mother can receive is a benefit for early registration at the antenatal clinic. To do this, you must first appear within 12 weeks. From February 1, 2019, a one-time benefit for women registered with medical organizations in the early stages of pregnancy (up to 12 weeks) is paid in the amount of 655 rubles 49 kopecks.

If the pregnancy progresses well and the birth is normal, she will be given a certificate of temporary incapacity for work for 2 months before giving birth and for three months after. And if complications arise during labor and delivery, sick leave is issued for a larger number of days.

After being discharged from the maternity hospital, the woman submits documents to receive a one-time benefit. Moreover, the above type of financial assistance for the birth of a child in 2019 is provided to a woman in labor, regardless of her status: working, studying or unemployed.

From January 1, 2019, the one-time payment at the birth of a baby is approximately 17,479 rubles 73 kopecks.

To receive the benefit in question, you must submit the following documents:

• application from the mother or father for financial assistance;
• original certificate from the second parent who did not receive this payment;
• original certificate from the registry office;
• child's birth certificate;
• passports of both parents.

Keep in mind: the last two items must be presented in originals, but copies of these documents must be submitted.

What to expect from an employer

A woman can also count on help from her enterprise. Although everything here is the will of the leadership. When submitting the relevant application, you should remember: the employer is not obliged to provide it. Although sometimes such payments are mentioned in the collective agreement.

Military personnel and some categories of government employees are often required to receive financial assistance from an employer upon the birth of a child. Below is a sample application for financial assistance for the birth of a child in 2019. The law does not impose any special requirements on it.

Taxes and fees

In order not to pay income tax, according to the law, this type of assistance should not exceed 50 thousand rubles (clause 7 of Article 217 of the Tax Code of the Russian Federation).

Thus, no tax is withheld from financial assistance at the birth of a child in 2019 if:

1. it was no more than 50,000 rubles;
2. received by the parent before the child reaches the age of 1 year.

Keep in mind: absolutely similar rules apply to insurance premiums (subclause 3, clause 1, article 422 of the Tax Code of the Russian Federation).

Postings

When financial assistance is issued for the birth of a child, transactions may vary depending on the sources from which it comes.

When retained earnings from previous years are used for these purposes, the posting is as follows:

Dt 84 – Kt 73(76) Note that it is possible to use retained earnings to provide financial assistance from an employer at the birth of a child only with the permission of the founders or participants/shareholders of the company, adopted at a general meeting. Accordingly, when an organization has a single founder, a general meeting is not held.

And here is the posting when the current year’s profit is used to provide assistance:

Dt 91-2 – Kt 73 (76) In this case, permission from the founders, participants, and shareholders is not required. The manager himself can decide whether to allocate money for such good deeds. If the decision is positive, he simply issues an order.

The issuance of financial aid itself should be reflected in this way:

Dt 73 (76) – Kt 50 (51) As you can see, a woman in any case has the right to count on financial assistance for the birth of a child in 2019. The main thing is not to despair and maintain friendly relations with management.

The legislator at the federal level provides for several types of payments and benefits that are due to young parents. The main document regulating the issue under consideration is the Federal Law “On State Benefits for Citizens with Children” dated May 19, 1995 N 81-FZ.

Subjects of the federation and employers can also provide additional measures to support the family at the birth of a child. In order to receive financial assistance, a certain procedure must be followed.

Types of financial assistance at the birth of a child

Financial assistance can be provided to a young mother, both in cash and in kind, or in the form of benefits (free travel, discount on utility bills, etc.). Funds can be paid once, or monthly, quarterly. The availability of some benefits may be affected by the number of children. , and after the birth of the baby. Among them:

1. Financial assistance upon the onset of the thirtieth week of pregnancy (twenty-eighth multiple pregnancy). This includes maternity payments, a one-time payment to expectant mothers who registered before the twelfth week of pregnancy, and a birth certificate.
2. Financial assistance after the birth of a child. Includes lump sum allowance for the birth of a child, monthly child care allowance until he reaches one and a half years old, maternity capital, which is provided for special purposes specified in the law. Also, support addressed to large families, benefits for spouses of military personnel who are undergoing compulsory military service, a standard tax deduction for children and social tax deductions.

At the level of the subject of the federation, other support measures may be provided, in the form of material assistance, enshrined in local legislative acts.

Maternity benefit

This type of benefit can be received by women who participate in compulsory social insurance, as well as those recognized as unemployed within a year after dismissal due to the liquidation of the institution, as well as full-time students, etc. The benefit is paid for the period of maternity leave.

For getting maternity benefits must be prepared and sick leave, hand them in:

• to the accounting department at the place of work, if there is an employment contract, or it was terminated a month before going on maternity leave, other cases provided for by law (moving, illness, etc.);
• to the social insurance fund when the region participates in the “pilot project” of the Social Insurance Fund, or if the woman does not work or is dismissed due to the liquidation of the organization.

Funds are accrued for the time you are actually on maternity leave. The maximum period for filing an application is six months after the end of the vacation. If the deadline is missed, it can be restored if there are good reasons for such an omission. In this case, the appeal occurs directly to the social insurance fund. If the fund refused payment and considered the reason not valid, you can apply to the court to restore the deadline.

The application for payment is reviewed within ten days. The Social Insurance Fund makes payments until the 26th of the next month.

At the regional level, additional payments to this type of benefit may be provided. Funds come from the subject’s budget and are paid by the social protection authority. Employers can provide their own benefits and enshrine them in internal local regulations. Such payments will be subject to tax.

It should be noted that if a woman uses maternity leave and receives the appropriate benefit, then she has the opportunity to receive a lump sum payment in connection with early registration. To initiate receipt of this payment, it is very important to register with a medical institution before the twelfth week of pregnancy and obtain a certificate to this effect. It will be the basis for the calculation and transfer of funds.

One-time benefit for the birth of a child: documents and procedure for receiving

The specified funds are paid once. If more than one child is born in a family, then funds are paid for each child. For 2016, the amount is 15,512.65 rubles, excluding regional coefficients. Recipients of funds can be one of the parents or a citizen replacing him.

Parents need to prepare documents for the application. The general package of documents includes:

• statement;
• parents' passports;
• children's birth certificate;
• in the case of relevant evidence;
• in case of a registered marriage, a certificate from one parent is provided stating that he did not receive the payment. The corresponding certificate can be obtained from the employer's accounting department. If the spouse does not have a job, you should contact the social security department;
• other documents provided for by regulations.

One of the parents can receive money from the employer if there is a permanent official place of work. If young parents are studying full-time, then they should apply at their place of study. If both parents are unemployed, they should contact the social security authority. The application takes place at the place of stay or actual place of residence. Here you will additionally need documents indicating the absence of a place of work (work book, certificate from the dean’s office, certificate from government bodies).

In order for the social protection authority to implement payment of financial assistance You should open a bank account and provide a statement containing the account number. The social security authority can also make payments through the federal postal institution.

The legislator limits the period for submitting documents to six months from the date of birth of the child.

The benefit is paid by the employer within ten days from the date of receipt of all necessary documents, and by social security authorities - no later than the twenty-sixth day of the next month.

Child care allowance

Upon completion of maternity leave, parents or other persons caring for the baby can receive benefits until the child reaches one and a half years of age.

Cash can be paid either monthly or once a quarter. The payment is financed by the Social Insurance Fund.

The government sets a minimum amount (for 2016, this amount is equal to 2908.62 rubles without taking into account the regional coefficient), increased amounts are due to those who are entitled to care leave based on labor legislation.

Along with the minimum values, the legislator also provides for a maximum amount of 21,554.85 rubles. per month (as of 2016).

You should apply for payments to the employer’s accounting department or directly to the social insurance fund.

If parents do not work or are students, they need to submit an application to the local government.

The following documents are submitted at the place of work:

1. an application requesting the accrual of appropriate payments;
2. a copy of the order granting leave with a note on its duration;
3. child's birth certificate;
4. a copy of the applicant's passport;
5. a certificate from the spouse’s place of employment stating that he does not use such leave.

The employer makes a decision on the start and amount of payments within a ten-day period after submitting all the necessary documents to him.

The following documents should be sent to the local government:

• an extract from the work book with information about the last place of work;
• calculation of the corresponding previous benefit, if any;
• a copy of the order of dismissal from the last workplace;
• certificate of family composition.

A more detailed list of documents is contained in paragraphs 28 and 54 of Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 N 1012n.

It should be noted that payments and compensations on the occasion of the birth of children are not taxed (clause 1, article 217 of the Tax Code of the Russian Federation), and parents can use the standard tax deduction for children (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation)

With the advent of the new year, some changes in government programs came into force, 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 subject to tax obligations such as personal income tax, so the employer does not calculate tax on the amount of financial support. But there are also conditions here: according to article two hundred and seventeen of the tax code, tax is not calculated from financial assistance that is less than fifty thousand rubles. The child’s age should not exceed one year.

Material aid 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 addition to payments guaranteed by the state, upon the birth of a child, an employee may receive a certain amount from the employer as a measure of support. But such payment is the employer’s right, not an obligation. In this article we will tell you how to apply for financial assistance in 2018 and the procedure for its taxation.

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Financial assistance for the birth of a child is paid only if it is provided for by an employment, collective agreement or other local regulatory act of the organization. This payment does not depend on the qualifications of the employees, is not related to the employee’s achievement of any production results, and cannot be called stimulating. Therefore, financial assistance for the birth of a child is not part of the remuneration - it is a payment of a social nature.

How to apply for financial assistance

As a rule, the calculation of financial aid is formalized as follows:

• The employee writes a personal statement in which he indicates the basis for paying him financial assistance - in this case, the birth of a child. The application can be drawn up in any form;
• The employee attaches documents confirming the need to receive such assistance: for example, a copy of the birth certificate. It must be submitted to the accounting department along with the application.
• If the organization’s management makes a positive decision, an order is issued to provide financial assistance. There is no unified form of such a document; the organization has the right to develop it independently. The order indicates the amount of financial assistance received by the employee and the period within which it must be paid.

If financial assistance is paid not at once, but in stages, then in the “basis of payment” column of each payment document a link to the manager’s order should be given.

Taxation of financial assistance at the birth of a child

Financial assistance for the birth of a child is paid from the organization’s own funds and is not taken into account when taxing profits (clause 23, article 270 of the Tax Code of the Russian Federation). This payment is not taken into account when applying the simplified tax system with the object of taxation “income minus expenses” (clause 2 of article 346.16 of the Tax Code of the Russian Federation). But the procedure for taxing such payments with personal income tax and insurance premiums has certain features.

Personal income tax

Recently, the Ministry of Finance changed its opinion regarding the taxation of personal income tax on amounts of financial assistance at the birth of a child. The previous position of the financial department was as follows: one-time financial assistance provided in an amount not exceeding 50,000 rubles to one of the parents of their choice or to two parents based on a total amount of 50,000 rubles is not subject to personal income tax. That is, the financial department believed that the non-taxable limit should be divided between parents. Previously, in Letter No. 03-04-06/41390 dated July 15, 2016, the financial department recommended that when paying financial assistance to an employee for the birth of a child, request from this employee a certificate of the spouse’s income. But the Ministry of Finance of the Russian Federation withdrew this letter.

The Ministry of Finance voiced a new point of view on the issue of taxation of personal income tax on income in the form of material assistance provided by an employer to employees at the birth of a child in letters dated July 12, 2017 No. 03-04-06/44336 and dated August 7, 2017 No. 03-04-06/50382 . In accordance with paragraph 7 of paragraph 8 of Article 217 of the Tax Code, amounts of lump sum payments to employees (including financial aid) upon the birth (adoption) of a child are not subject to personal income tax. In this case, the following conditions must be met:

• financial assistance is paid as a lump sum during the first year after the birth (adoption) of a child;
• The amount of financial assistance is no more than 50,000 rubles. for each child.

Now the fifty thousand non-taxable limit applies to the amount paid to each of the parents (adoptive parents, guardians), including in the case when both parents (adoptive parents, guardian) work for the same employer. It turns out that when paying financial assistance to an employee for the birth of a child, you should ask this employee for a certificate of the spouse’s income. After all, now the fact whether the second parent received “children’s” financial assistance or not does not matter for personal income tax purposes.

Now this point of view has been declared the only correct one, since all the old explanations that contradict the new opinion of the department have been recognized as irrelevant, and the Federal Tax Service has ordered inspectors to use it in their work.

By the way, it is worth paying attention to the Resolution of the Arbitration Court of the Ural District dated July 29, 2016 No. F09-6902/16, where the court noted that the essence of the payment at the birth of a child has not changed due to the exercise of the right to it after a year. But the Tax Code of the Russian Federation does not contain a rule stipulating that after a year the benefit does not apply. That is, according to the arbitrators, financial assistance at the birth of a child and after a year should not be subject to personal income tax.

Insurance premiums

The object of taxation of insurance premiums is, in particular, payments made within the framework of labor relations (subclause 1, clause 1, article 420 of the Tax Code of the Russian Federation). Amounts not subject to insurance premiums are listed in Article 422 of the Tax Code of the Russian Federation. It says here that the amounts of one-time financial assistance provided to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, the establishment of guardianship over a child, paid during the first year after birth (adoption) are not subject to insurance premiums for organizations. adoption)), establishment of guardianship, but not more than 50,000 rubles for each child (clause 3 of paragraph 1 of Article 422 of the Tax Code of the Russian Federation).

The Ministry of Finance, in a letter dated May 16, 2017 No. 03-15-06/29546, stated that financial assistance paid at the birth of a child is not subject to insurance contributions up to the limit (50 thousand rubles). Moreover, this non-taxable limit will apply to payments accrued to each of the new parents. Those. if both the father and mother of the baby received 50 thousand rubles each. With such parental financial assistance, insurance premiums do not need to be charged from these amounts. This includes cases where both parents work for the same employer.

Thus, it turns out that with regard to financial assistance at the birth of a child, the same rules for taxation of both personal income tax and insurance contributions now apply.

Accounting for financial assistance at the birth of a child

Payment of financial assistance to an employee is taken into account as part of other expenses on the date of publication of the corresponding order of the manager (clauses 4, 5, 11, 16 PBU 10/99 “Expenses of the organization”, approved by Order of the Ministry of Finance of the Russian Federation dated 05/06/1999 No. 33n).

According to the chart of accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, material assistance is accounted for in account 73 “Settlements with personnel for other operations.”

Since, when taxing profits, amounts of financial assistance at the birth of a child are not taken into account as part of tax expenses paid by the employer to the employee, a difference arises between accounting and taxation, with which the permanent tax liability is calculated (clauses 4, 7 PBU 18/02 “Accounting for tax calculations”) on the profit of organizations”, approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n).

Example 1

The employee was awarded one-time financial assistance in connection with the birth of a child in the amount of 50,000 rubles. The following entries must be made in accounting:

Dt 73 Kt 51 - 50,000 - Financial assistance was paid from the current account

Dt 99 Kt 68 - 10,000 - Reflected PIT from expenses not taken into account when taxing profits (RUB 50,000 x 20%)

Example 2

Let's change the conditions of example 1. The payment to an employee of one-time financial assistance in connection with the birth of a child amounted to 70,000 rubles.

In our example, the amount of insurance premiums is calculated based on the general tariff (for compulsory pension insurance - 22%, compulsory social insurance in case of temporary disability and in connection with maternity - 2.9%, compulsory health insurance - 5.1%). Insurance premiums for compulsory social insurance against accidents at work and occupational diseases are calculated using a tariff of 0.2%. According to paragraphs. 1, 45 p. 1 art. 264 of the Tax Code of the Russian Federation, insurance premiums are included in expenses in the generally established manner (letters of the Ministry of Finance of the Russian Federation dated March 20, 2013 No. 03-04-06/8592, dated September 3, 2012 No. 03-03-06/1/457).

The following entries will be made in accounting:

Dt 91 Kt 73 - 50,000 - One-time financial assistance accrued in connection with the birth of a child

Dt 91 Kt 69 - 6040 - Insurance premiums have been calculated for the taxable amount of financial assistance ((70,000 - 50,000) rub. x 30.2%)

Dt 73 Kt 68 - 2,600 - Personal income tax withheld from the taxable amount of financial assistance ((70,000 - 50,000) rub. x 13%)

Dt 73 Kt 51 - 67,400 - Financial assistance was paid from the cash register (70,000 - 2,600) rubles.

Dt 99 Kt 68 - 14,000 - Reflected PNO from expenses not taken into account when taxing profits (RUB 70,000 x 20%)

Reflection in 6-NFDL

According to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents submit to the tax authority at the place of their registration a certificate in form 2-NDFL and a calculation in form 6-NDFL.

From the Appendix to the Letter of the Federal Tax Service of Russia dated 08/01/2016 N BS-4-11/13984@ (questions 3, 4) it follows that line 030 “Amount of tax deductions” of the calculation in form 6-NDFL is filled in according to the values ​​of the codes of the types of taxpayer deductions approved Order of the Federal Tax Service of Russia dated September 10, 2015 No. MMV-7-11/387@ “On approval of codes for types of income and deductions.”

When filling out line 020 “Amount of accrued income”, it should be taken into account that the calculation according to Form 6-NDFL does not reflect income that is not subject to personal income tax, listed in Art. 217 Tax Code of the Russian Federation. At the same time, the procedure for reflecting in the calculation of amounts that are partially not subject to taxation is not explained.

Therefore, let us turn to the letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24064@. Tax Inspectorate on the basis of clause 8 of Art. 217 of the Tax Code of the Russian Federation came to the conclusion that the employer has the right not to reflect in the calculation in Form 6-NDFL the employee’s income in the form of one-time financial assistance at the birth of a child during the first year after the birth of the child in an amount not exceeding 50,000 rubles. If the amount of the specified income paid in the tax period exceeds 50,000 rubles, this income must be reflected in the calculation using Form 6-NDFL.

If an organization that pays an employee financial assistance for the birth of a child during the first year after the birth of a child in the amount of 50,000 rubles nevertheless reflected this income in the calculation in Form 6-NDFL, then the organization must reflect such income in information in Form 2-NDFL for the specified tax period. In this case, the data on line 020 of the calculation in Form 6-NDFL and the total amount of income specified in paragraph 5 of the certificates submitted for all taxpayers in Form 2-NDFL will be identical, which corresponds to the Control ratios of the Federal Tax Service of Russia.

The fact is that if the tax agent reflects the corresponding payment in the calculation in Form 6-NDFL, but does not reflect it in Form 2-NDFL, this will lead to a violation of the Control Ratios, which may entail a procedure for requesting appropriate explanations from the tax agent (p 3 Article 88 of the Tax Code of the Russian Federation).

Service experts talk about whether the amount of financial assistance in connection with the birth of a child is subject to personal income tax and insurance contributions, as well as about the documents justifying this payment Legal consulting GARANT Svetlana Ovchinnikova and Maxim Zolotykh.

By order of the manager, the employee is paid financial assistance in connection with the birth of a child in the amount of 19,000 rubles. Is this financial assistance subject to insurance premiums and personal income tax? Should the employee provide a certificate from his wife’s place of work containing information about whether she received (or did not receive) similar assistance and the amount of this assistance?

Payment of financial assistance to employees does not depend on the quantity and quality of work performed and is not related to the performance of labor functions by the employee, and therefore does not relate to wages. Financial assistance to employees can be paid based on an order from the manager or an application from an employee of the organization signed by the manager. The organization has the right to provide for the cases, conditions and procedure for paying financial assistance to employees in the collective agreement (Article 41 of the Labor Code of the Russian Federation) and (or) in the local regulations of the employer.

Contributions for compulsory social insurance to the Pension Fund, Compulsory Medical Insurance Fund and the Federal Social Insurance Fund of the Russian Federation

According to Part 1 of Art. 7 of the Federal Law of July 24, 2009 N 212-FZ (hereinafter referred to as Law N 212-FZ), the object of taxation of insurance premiums for insurance premium payers are payments and other remunerations accrued by them in favor of individuals within the framework of labor relations and civil contracts, the subject of which is the performance of work, the provision of services, as well as under copyright contracts, agreements on the alienation of exclusive rights, and licensing agreements.

Article 9 of Law N 212-FZ defines a list of payments and remunerations for which insurance premiums are not charged. Among such payments are the amounts of one-time financial assistance provided by insurance premium payers to employees (parents, adoptive parents, guardians) at the birth of a child, paid during the first year after his birth, but not more than 50,000 rubles for each child (clause 3 of Part. 1 Article 9 of Law No. 212-FZ). The first year of life ends on the eve of the child’s birthday (Clause 3, Article 4 of Law No. 212-FZ).

If financial assistance in connection with the birth of a child is paid after one year after his birth, then the organization that pays insurance premiums has the right to apply clause 11, part 1, art. 9 of Law N 212-FZ, on the basis of which amounts of financial assistance provided by employers to their employees not exceeding 4,000 rubles are not subject to insurance contributions. per employee for the billing period (see also letter of the Ministry of Health and Social Development of Russia dated 04/05/2010 N 5905-17).

Thus, in the situation under consideration, the entire amount of financial assistance (19,000 rubles) will not be subject to insurance contributions to the Pension Fund, Compulsory Medical Insurance Fund and the Federal Social Insurance Fund of the Russian Federation if it is paid during the first year after the birth of the child.

If such assistance is paid by the employer one year after the birth of the baby, then insurance premiums must be charged for an amount exceeding 4,000 rubles.

Contributions for insurance against accidents and occupational diseases

In accordance with Art. 20.1 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law N 125-FZ), the object of taxation of insurance premiums is payments and other remunerations paid by insurers in favor of the insured in within the framework of labor relations and civil contracts, if, in accordance with the civil contract, the policyholder is obliged to pay insurance premiums to the insurer. The base for calculating insurance premiums is determined as the sum of these payments and other remunerations accrued by policyholders in favor of the insured, with the exception of the amounts specified in Art. 20.2 of Law No. 125-FZ.

Note that the object of taxation of insurance contributions for compulsory social insurance from NS and PZ and the base for their calculation completely coincide with the object of taxation and the base for calculating contributions for compulsory social insurance provided for by Law N 212-FZ (Article 20.1 of Law N 125-FZ ). According to paragraphs. 3 p. 1 art. 20.2 of Law N 125-FZ are not subject to insurance premiums: for insurance from NS and PZ, the amount of one-time financial assistance provided by insurers to employees at the birth of a child, paid during the first year after his birth, but in an amount not exceeding 50,000 rubles.

In addition, amounts of financial assistance provided by employers to their employees that do not exceed 4,000 rubles are not subject to insurance premiums. per employee for the billing period (clause 12, clause 1, article 20.2 of Law No. 125-FZ). That is (as in the case of insurance contributions for compulsory social insurance), if financial assistance in connection with the birth of a child is paid after one year after his birth, such assistance is not subject to insurance contributions only in the amount of 4,000 rubles, and an amount exceeding 4000 rub. is subject to contributions for insurance from NS and PZ.

Personal income tax

Based on paragraph 1 of Art. 209 of the Tax Code of the Russian Federation, the object of personal income tax taxation, in particular, is income received by a taxpayer (individual) from sources in the Russian Federation. When determining the tax base for personal income tax, all income of the taxpayer received by him both in cash and in kind is taken into account (clause 1 of article 210 of the Tax Code of the Russian Federation).

By virtue of paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, organizations from which or as a result of relations with which the taxpayer received income are required to calculate, withhold from the taxpayer and pay the amount of tax to the budget. According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment.

Income that is not subject to taxation (exempt from taxation) is listed in Art. 217 Tax Code of the Russian Federation. According to paragraph 8 of Art. 217 of the Tax Code of the Russian Federation are not subject to taxation of the amount of one-time payments (including in the form of financial assistance) made by employers to employees at the birth of a child during the first year after his birth, but in an amount not exceeding 50,000 rubles. From the amount of financial assistance exceeding 50,000 rubles, personal income tax is withheld in accordance with the general procedure. The provisions of this paragraph also apply to income received by the taxpayer in kind (letter of the Ministry of Finance of Russia dated 08/09/2010 N 03-04-06/6-175).

In accordance with paragraph 28 of Art. 217 of the Tax Code of the Russian Federation exempts from taxation income not exceeding 4,000 rubles per tax period received by employees in the form of financial assistance provided by employers.

Taking into account the norms of Chapter 23 of the Tax Code of the Russian Federation, when paying an employee financial assistance in connection with the birth of a child in the amount of 19,000 rubles during the first year after his birth, this amount is exempt from personal income tax.

Payment of financial assistance in connection with the birth of a child, made by an organization after one year after the birth of the child, is not subject to personal income tax only up to 4,000 rubles.

Documents serving as the basis for payment of financial assistance

Financial assistance can be paid on the basis of an order from the manager or an application from an employee of the organization, with the resolution of the manager.

The order for payment of financial assistance usually states:

– last name, first name and patronymic of the person receiving assistance;

– the reason for payment of financial assistance;

– amount of financial assistance.

Copies of the child’s birth (adoption) certificate are attached to these documents.

On the issue of the need for an employee to provide a certificate from his wife’s place of work containing information about her receipt (non-receipt) of financial assistance in connection with the birth of a child and the amount of this assistance, we note the following. In letters of the Ministry of Finance of Russia dated December 26, 2012 N 03-04-06/6-367, dated January 25, 2012 N 03-04-05/8-67, it is explained that from the norm of paragraph 8 of Art. 217 of the Tax Code of the Russian Federation it follows that one-time financial assistance at the birth of a child provided in an amount not exceeding 50,000 rubles to one of the parents of their choice or to two parents based on a total amount of 50,000 rubles is not subject to personal income tax.

Thus, the Ministry of Finance of Russia consistently adheres to the point of view according to which exemption from personal income tax for material assistance in the amount of 50,000 rubles can be applied to a specific child only once, while either one of the parents or both can take advantage of the benefit, distributing it among themselves the amount of 50,000 rubles (see also letters of the Ministry of Finance of Russia dated July 1, 2013 N 03-04-06/24978, dated January 16, 2013 N 03-04-05/10-26).

However, the above statement by the Russian Ministry of Finance does not seem entirely correct. After all, the norms of the Tax Code of the Russian Federation do not indicate that taking advantage of the benefit provided for in paragraph 8 of Art. 217 of the Tax Code of the Russian Federation, a taxpayer who has a child can do so only on the condition that the second parent did not take advantage of this benefit. Tax legislation does not contain any requirements for the second parent to confirm the fact of non-receipt of appropriate financial assistance.

Representatives of the Ministry of Finance of Russia in a letter dated December 7, 2012 N 03-04-06/8-346 also note that special provisions establishing the right of the employer, when calculating material assistance exempt from personal income tax, to require the submission of a certificate in form 2-NDFL “Certificate of income of an individual for the year 20__” from the place of work of the other parent is not contained in the Tax Code of the Russian Federation. At the same time, since when an employee of an organization receives financial assistance, responsibility for the correct deduction of personal income tax is assigned by the Tax Code of the Russian Federation to the organization that is a tax agent, then in order to confirm the fact of receipt or non-receipt of such assistance by one of the parents, the organization requires the organization to provide information on the income of individuals in Form 2 -NDFL seems reasonable.

If an employee of the organization does not provide information about the receipt of the specified financial assistance by another parent who is an employee of another organization, then the organization has the right to independently request the necessary information from the other organization.

If it is impossible to submit a certificate in Form 2-NDFL due to circumstances beyond the control of the individual (for example, the other parent does not work), exemption from taxation of the specified financial assistance can be carried out by the organization on the basis of a corresponding statement signed by the other parent about non-receipt of the specified payment.

The letter of the Ministry of Finance of Russia dated 07/01/2013 N 03-04-06/24978 also states that to confirm the fact of receipt (non-receipt) of financial assistance by one of the parents, form 2-NDFL can be used, containing data on income paid to an individual by his employer for period during the first year after the birth of the child. In addition, to confirm the absence of an employment relationship with one of the parents, the data from his work record book, as well as relevant certificates issued by the employment service authorities, can be used.

Regarding the situation under consideration, taking into account the above explanations of the Ministry of Finance of Russia, as well as the lack of judicial practice, we believe that in order to avoid tax risks, it is advisable for the organization to ensure the availability of documents confirming the fact that the employee’s wife received (or did not receive) the financial assistance provided for in paragraph 8 of Art. 217 Tax Code of the Russian Federation.

The texts of the documents mentioned in the experts’ response can be found in the legal reference system