Compensation payment of 50 rubles up to 3 years in 2020: amount, rules for establishing, application

In pursuance of the Decree of the President of the Russian Federation of May 30, 1994 No. 1110, employed mothers and other relatives on parental leave previously received federal benefits. As of January 1, 2020, these compensation payments have been abolished. The corresponding decree of the President of the Russian Federation was issued in November 2020. Persons to whom payment was assigned earlier than this period will receive benefits until the end of the established period.

Download for viewing and printing:

Decree of the President of the Russian Federation of May 30, 1994 N 1110 (as amended on July 1, 2014) “On the amount of compensation payments to certain categories of citizens”

Sample application

Who can receive

The provisions of the decree of the President of the Russian Federation are deciphered in government decree No. 1206 of November 3, 1994. Both acts contain a list of persons provided with compensation payments. These include the following:

Employed mothers or other relatives who actually care for the child (father, adoptive parent, guardian, grandmother, grandfather);
Mothers who went on maternity leave:
from civilian positions in military units;
Unemployed women laid off due to company liquidation during maternity leave.

The payment amount is only 50 rubles. There are a number of conditions for its appointment:

compensation of 50 rubles for child care is provided along with the corresponding leave;
paid from the moment the newborn is born (and not from one and a half years);
financed by the enterprise.

Important: you can receive this type of assistance only on your own initiative.
Money is not transferred automatically. Thus, there are two criteria for providing compensation:

being on parental leave;
baby's age.

Additionally, preference is provided to adoptive parents and guardians of children who are temporarily at home. The benefit is also paid to another adult relative who has taken care of leave.

Hint: the legislation does not link the assignment of compensatory assistance to the degree of relationship. Download for viewing and printing:

Decree of the Government of the Russian Federation of November 3, 1994 N 1206 “On approval of the Procedure for the appointment and payment of monthly compensation payments to certain categories of citizens”

How to get

Women with children must apply for benefits from their direct employer.
This must be done in writing on an application basis. In the above decree, the responsibility for financing benefits is assigned to the employer, regardless of the form of ownership. Enterprises and individual entrepreneurs must:

plan funds in the wage fund to pay maternity leavers;
process the received package of documents within 10 days;
inform the applicant about the decision made;
transfer 50 rubles monthly. to the worker’s personal account before the end of the period specified in the regulatory documents.

Information: 50 rubles received by mothers are not reimbursed from the Social Insurance Fund (FSS).
Moreover, all employers are required to pay federal assistance. For recipients this means the following:

You can write an application for each place of employment (part-time job);
and unlike vacation pay for up to one and a half years, this compensation payment will be provided by each enterprise.

Note: if the company’s management decides to refuse payment, it is obliged to provide the applicant with a reasoned response in writing (within five days). In addition, the refusal must contain a procedure for appealing the decision.

About application deadlines

Ideally, the application is written along with a request for parental leave for up to three years. If for some reason the woman did not indicate on the paper her desire to receive compensation accruals, then she is given another six months. Important: the statute of limitations for these applications is 6 months.
For example, if a woman who gave birth on April 12, 2016 submitted an application on October 13, 2016 (seven months later), she will receive benefits for only six months. The amount will be:

6 months x 50 rub. = 300 rub.

For reference: if an appeal was received, but no payments were made, then they can be claimed within three years.

Statement

An application for compensation assistance is written in accordance with the rules of personnel records management. There is no special form registered in the regulatory framework. Adhere to the following rules:

for writing I use a blank, unlined sheet;
There should be no mistakes in the text;
Corrections and correction by special means are excluded;
The document is signed personally by the applicant.

Hint: HR officers, as a rule, have forms for all possible requests.
Example

General Director of Voskhod LLC

Ivankov S.M.

from the manager

Mikhailova I.S.

Statement

I ask for leave to care for a child (Ivan Petrovich Mikhailov, born April 12, 2020) from June 22, 2017 until he reaches the age of three years - until April 12, 2020 inclusive.
Please assign me the following monthly benefits:
compensation, in accordance with Decree of the Government of the Russian Federation of November 3, 1004 No. 1206. Mikhailov I.P. is my second child.

Attached:

Copies of birth certificates of minors Mikhailova I.P. and Mikhailova A.P.

A certificate from Berezka LLC stating that my husband Mikhailov P.R. does not use the specified type of leave and does not receive corresponding payments.

Date signature /Mikhailova I.S./

For information: the regional coefficient at the enterprises of the corresponding location is applied to compensation accruals. However, this does not depend on the place of residence of the recipient and the child.

Dismissed due to liquidation

If a business officially ceases operations, all employees are laid off.
This also applies to women on maternity leave. The latter are given the opportunity to continue receiving compensation. The rule was established by government decree No. 472 of 08/04/2006. The algorithm for restoring transfers is as follows:

Apply to your local social security office.
Attach the following documents:
work book with a record of dismissal due to the liquidation of the company;
a copy of the order on granting care leave (must be taken when applying for employment);
a certificate from the employment agency stating that unemployment benefits are not accrued.

There are several ways to contact social security:

bring documents to the appointment in person or submit them through a representative (in this case, you must attach a power of attorney to the package of documents);
contact the MFC;
apply through the State Services portal (account required).

For information: the government agency has ten days to make a decision.
Hint: according to current regulations, 50 rubles are paid provided unemployment benefits are not assigned. And this is not beneficial for a woman. The majority choose the second type of assistance (unemployment). Download for viewing and printing: Decree of the Government of the Russian Federation of 04.08.2006 N 472 “On financing monthly compensation payments to unemployed women with children under 3 years of age, dismissed due to the liquidation of an enterprise”

Application for payment of care compensation for up to 3 years and necessary documents

The application is drawn up in any form and submitted at the place of work to the manager. Typically it contains the following data:

name of the organization and full name of its leader to whom the application is addressed;
reference to the regulatory normative act in the main part of the document (Presidential Decree No. 1110 of May 30, 1994 cited above);
please assign a monthly compensation of 50 rubles. (usually simultaneously with the appointment of parental leave for up to 3 years and payment of monthly benefits for up to 1.5 years);
date of filing, signature, initials and surname of the applicant.

Application for parental leave with monthly payments

If the applicant is late in submitting the application, you can additionally indicate a request for payment of compensation for the previous period (but no more than for the last 6 months). In this most general case, the following documents are attached to the application:

for workers and employees - a copy of the order granting earlier leave for up to 3 years to care for a child;
for wives of military personnel - a copy of the marriage certificate, a certificate from the personnel authority about the actual residence of the wife with her husband and her work record book (if any);
for those dismissed during the liquidation of the organization - a copy of the child’s birth certificate, work record book and a certificate from the employment service stating that the woman is not receiving unemployment benefits.

In the latter case, if a woman cannot independently provide a certificate, the data is often requested from the employment service by Social Security employees for interdepartmental cooperation.

Administration actions

Accounting does not have the right to make even minimal transfers from company accounts without an administrative document. Therefore, it is necessary to create it. Based on the employee’s application, the personnel service prepares an order. In particular, it specifies the need to calculate and pay compensation. Attention: it is unacceptable to transfer money to his account without the employee’s will.

When payments stop

Assistance is calculated for a woman on maternity leave according to the following rules:

from the first day of vacation;
before the end of the month in which the baby turns three years old;
or until the day the employee returns to work prematurely.

The following regulatory requirements are taken into account:

For the first month, amounts are calculated proportional to the amount of it. For example, if a woman went on vacation on May 12. 2020, then for May she is entitled to: 50 rubles. / 31 days x 19 days = 30.65 rub.
The same applies if the recipient is reinstated at work earlier than expected.
For the month in which the child turns three years old, you will have to transfer the entire amount.

Please note: interruption of vacation results in termination of payments. This does not apply to the following cases:

part-time work;
employment at home.

Special situations

Confusion arises when a company employs a mother of many children. When determining the amount of money that needs to be paid to her, one should rely on the following principle of the Presidential Decree:

compensation is personal;
it is provided to an employed mother (other relative).

Hint: if a mother takes care of several children, then she is credited with the same 50 rubles.
There is no need to multiply the amount by the number of children. Additional conditions for termination of accruals:

dismissal of an employee at her own request;
death of a child;
deprivation of mother's parental rights (court decision);
placement of the baby on full state support.

Assignment of compensation when paying monthly child care benefits

Before the child turns 1.5 years old, compensation of 50 rubles up to 3 years will be paid along with a monthly child care allowance.

Payment 50 rub. is carried out for the current month , and the day of its accrual coincides with the employer’s transfer of benefits for up to 1.5 years.

Both child benefits are assigned to the same person (mother or father, as well as other relatives or guardians) who has taken parental leave.
When applying for them, you can submit one application , which will at the same time be an application for parental leave (see sample application above).
The amount of monthly compensation for up to 3 years at the expense of the employer does not depend on the number of days in the month, however, if the employee does not go on vacation at the beginning of the month, it is possible to calculate the payment by the company’s accounting department in proportion to the number of vacation days for the current month.
Payment of compensation stops starting from the next calendar month after the month in which the child turns 3 years old. For example, if the birthday of an employee's son falls in October, the payment will stop in November.

Attention

If a woman has two children , then, unlike the monthly benefit, the compensation for up to 3 years does not double, since it is assigned not to a specific child, but to the woman herself for being on maternity leave.

Let us once again emphasize one significant difference: if the monthly benefit is paid from the Social Insurance Fund (SIF) or by the employer with subsequent offset between it and the FSS, then the child benefit of 50 rubles is paid exclusively by the employer. This applies both to organizations that pay taxes on general terms and in cases where a simplified taxation scheme is applied.

Should I charge taxes and fees on 50 rubles?

Compensation accruals are made from the wage fund. However, they are classified as social benefits. Therefore, the following are not subject to inclusion in the database:

taxation;
contributions (to all Funds).

Thus, taxes and fees are not levied on the type of benefit described. However, these amounts are taken into account as part of salary expenses when preparing tax reporting. After all, they are paid from the corresponding fund of the enterprise.

Responsibility

There are no direct penalties for non-payment of compensation. However, the labor safety inspectorate considers it a violation of labor legislation, which includes Decree of the President of the Russian Federation No. 1110. If a violation is detected, penalties are likely:

officials (manager or chief accountant) - from one to five thousand rubles;
entrepreneurs in the same amount;
organizations from 30 to 50 thousand rubles.

Note: if a repeat violation is detected, the fines increase:

to officials are applied in the amount of 10 - 20 thousand rubles;
to entrepreneurs up to 20 thousand rubles;
to organizations - up to 70 thousand rubles.

Payment terms

Due to possible penalties, you should regularly transfer 50 rubles to the employee’s account.
In accordance with the Procedure approved by Government Resolution No. 1206, this should be done on the day the earnings are issued to all other employees. The company, at its discretion, can choose the transfer date:

advance;
salaries.