You will need
  • For the appointment and payment of benefit you need to collect some documents.
The procedure and conditions of appointment and payment of state allowances to citizens with children, determined by the Order of Minzdravsotsrazvitija of Russia from December 23, 2009 No. 1012н (the Order). If you expect to receive benefits, first we need to determine whether you to the list of persons eligible. The right to a lump-sum benefit at birth of the child (hereinafter - allowance) is one of the parents (father or mother) or his substitute. These persons may be citizens of the Russian Federation, residing on its territory; undergoing military service under the contract, service in the police Department, etc. to foreign countries either permanently or temporarily residing on the territory of Russia foreigners and persons without citizenship, and refugees.Lump-sum allowance is granted and paid for each child even if the birth of twins, triplets, etc. to Seek benefits personally optional, it can make and confidants.
When applying for the certificate shall indicate:
- the name of the organization to which the applicant – employer for the employees under an employment contract or territorial body of Fund of social insurance of the Russian Federation (FSS) – for the unemployed and students;
- Full name without abbreviations, in accordance with the document certifying the identity and status of persons having the right to receive government benefits (mother, father, person in Loco parentis);
- data on the document proving the identity;
- data on place of residence and place of stay;
- data on place of residence;
- type of benefit – the state benefit at the birth of the child;
- method of entitlement: by postal order or by transfer to a personal account.The application shall be signed by the indication of the date of writing.
The application for payment of benefit at birth of the child whenskladyvayutsya the following documents:
- certificate of birth of the child (Ren), issued by the Registrar, and when a birth or registering a child in a foreign country - a document proving the birth of the child issued by the competent authority of a foreign state:
- certificate of employment of the other parent that the allowance is not appointed or certified copy of labour book, military card or other document on last place of work (service, study), if the second parent is not working.
- other documents listed in part 4 of the Order.
The receipt of the application by the organization that assigns benefits, confirmed by a receipt-notification.
The statement addressed mail can be returned within 5 days from the date of receipt (registration), if it the organization is not atlead or atlead not all the necessary documents. After elimination atthe rite of return, the application is submitted again.
If the parents are not working or studying full-time, benefit they will receive at the place of residence. In this case, the benefit will be paid no later than 10 days from the date whenEMA (registration) of the application with all necessary documents.If one spouse is working, the allowance is paid at the place of employment of the parent. Allowance at the birth of the child will be assigned no later than 10 days from the date whenEMA (registration) of the statement, and payment to be carried out by bodies of social protection not later than the 26th of the month following the month whenthe EMA (registration) applications.
The amount of benefits is indexed annually and I January 01, 2011 at 11 703,13 RUB lump sum Payment at a birth of the child at the expense of means FSS the Russian Federation.
The reflection of benefit payments in the accounting records of the employer to take into account that the amount of benefits decrease in accrued insurance premiums in the FSS. The accrual of benefits is reflected in the debit account 69 "Calculations on social insurance and social security" subaccount 69-1 "Calculations on social insurance", in correspondence with credit of account 70 "Calculations with the personnel on payment".The lump sum at a birth of the child is not subject to personal income tax (clause 1 of article 217 of the RF Tax code) for its accrued insurance contributions for compulsory pension insurance, compulsory social insurance against temporary disability and in connection with motherhood, compulsory medical insurance and compulsory social insurance against accidents at work and occupational diseases.