How to accrue a lump sum
How to accrue a lump sum
Lump-sum benefits, according to Art. 11 of the Federal Law No. 81-FZ "On State Benefits for Citizens Who Have Children" is paid to one of the parents at the time of the birth of the child. This benefit is eligible to receive and those who adopted a baby, whose age does not exceed 3 months. The basic amount of the benefit, established in 2006, is 8,000 rubles, it is indexed annually according to the officially established forecasted inflation rates.
Instructions
1
Childbirth allowance father or motherchildren have the right to receive at the enterprise at the place of work. This right is also in the person who replaces the parents. In the event that parents and substituting persons do not work: they study by correspondence, persons with disabilities, officially registered unemployed persons, etc., they can apply to the social protection bodies at the place of registration to calculate the benefit.
2
If both parents work, then one of them mustto submit to the accounts department at the place of work an application addressed to the head of the enterprise with a request to pay him a one-time allowance. A copy of the child's birth certificate is attached to the application, which is certified by the personnel department of the company on the basis of the original of this document. To charge a one-off allowance, also require a certificate from the place of work or study of the other parent that there he did not receive this allowance.
3
When about the provision of a one-timethe benefit is addressed by the guardian or other person substituting for the parents, he must submit an extract from the decision or decision of the local government to establish custody of the child.
4
When calculating a lump sum, specifypredicted inflation rate for the current year. Note that in the calculation you need to use the district coefficients, which are currently introduced in 44 regions of Russia. They are associated, mainly, with poor climatic conditions. The standard deductions that apply to the calculation of wages are not taken into account when calculating a one-time benefit.
5
Since the payment of benefits is fromfunds of the Social Insurance Fund of the Russian Federation, the enterprise that paid a one-time benefit has the right to reduce the sum 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 "Settlements on social insurance and collateral", subaccount 69-1, in correspondence with the credit on account 70.
