Child care up to 8 years old. Monthly child benefits

I'm retiring in six months. In 1991, I quit my job to care for my 8-year-old child. Child born in 1985. Just recently I learned that this article was renamed in 1990 on child care under 14 years of age. This was approved by Resolution of the Council of Ministers of the USSR of November 24, 1990 N 1177. How can I change the entry in the work book? At the place of work where I left in 1991, or do I need to contact other organizations, the court? The work book did not even indicate the Labor Code of the RSFSR, it simply said: “Dismissed from work to care for a child under 8 years of age.”


With an application to correct an entry in the work book, you can contact your former employer who made this entry (or his legal successor), and in his absence (liquidation) - to the employer at the new place of work with the presentation of supporting documents (in this case - official publication of the text of the Resolution of the Council of Ministers of the USSR of November 24, 1990 N 1177).

In all other cases (if the employer refuses to make corrections to the work book, if you are not in an employment relationship and, at the same time, there is no previous employer, etc.), you have the right to go to court with the above requirement.

Legal basis:

In sections of the work book containing information about work or information about awards, crossing out inaccurate or incorrect entries is not allowed. Changing entries is made by invalidating them and making correct entries. In the same procedure, the record of an employee’s dismissal (transfer to another permanent job) is changed if the dismissal (transfer) is declared illegal (clause 30 of the above Rules).

The courts consider individual labor disputes at the request of an employee, employer or trade union defending the interests of the employee, when they do not agree with the decision of the labor dispute commission or when the employee goes to court without going through the labor dispute commission, as well as at the request of the prosecutor, if the decision labor dispute commission does not comply with labor legislation and other acts containing labor law norms (

Hello, Antonina Ivanovna!

Article 31. Labor Code Termination of an employment agreement (contract) concluded for an indefinite period, at the initiative of the employee

Employees have the right to terminate the employment agreement (contract) concluded

for an indefinite period, having notified the administration about this in writing two days in advance

In cases where an employee’s application for resignation of his own free will

due to the impossibility of continuing his work (enrollment in an educational institution,

transition to retirement and other cases), the administration terminates the employment contract

(contract) within the period requested by the employee. (as amended by the Law of the Russian Federation

Upon expiration of the notice period for dismissal, the employee has the right to terminate

work, and the administration of the enterprise, institution, organization is obliged to issue

employee’s work book and make payments to him.

By agreement between the employee and the administration, an employment contract

(contract) can be terminated before the expiration of the notice period for dismissal

Supreme Council of the RSFSR, 1988, N 6 art. 168); (as amended by the Law of the Russian Federation

Federation and the Supreme Council of the Russian Federation, 1992, N 41, art. 2254).

Article 165. Maternity leave

Women are granted maternity leave of seventy (in the case of multiple pregnancies - eighty-four) calendar days before childbirth and seventy (in the case of complicated childbirth - eighty-six, for the birth of two or more children - one hundred and ten) calendar days after childbirth.

(as amended by Federal Law No. 131-FZ of November 24, 1996)

Maternity leave is calculated cumulatively and is provided to a woman completely regardless of the number of days actually used before giving birth.

Article 166. Joining annual leave to maternity leave and childcare leave

(as amended by the Law of the Russian Federation of September 25, 1992 N 3543-1)

Before maternity leave or immediately after it, or at the end of parental leave, a woman, upon her application, is granted annual leave regardless of her length of service at a given enterprise, institution, or organization.

(as amended by the Law of the Russian Federation of September 25, 1992 N 3543-1)

Article 167. Parental leave

(as amended by Federal Law dated August 24, 1995 N 152-FZ)

(see text in the previous edition)

At the request of women, they are granted maternity leave until the child reaches the age of three years.

Parental leave until the child reaches the age of three can be used in full or in parts by the child’s father, grandmother, grandfather or other relatives, guardian who actually care for the child.

At the request of the woman and the persons specified in part two of this article, while they are on maternity leave, they can work part-time or at home.

Parental leave is counted towards the total and continuous work experience, as well as into the work experience in the specialty (except for cases of granting a pension on preferential terms).

The time of parental leave is not counted towards the length of service giving the right to subsequent annual paid leave.

During parental leave, the place of work (position) is maintained.

You were fired voluntarily. And at that time, at the request of women, they were granted leave to care for a child until he reached the age of three, and not until he was 14 years old. All this is legal.

The basic child care benefit is paid to mothers whose children have not reached 1.5 years of age. From one and a half to three years, you can also pay benefits, but the amount will be significantly less. If desired, not only the mother, but also the father, as well as other family members (for example, grandmother) can go on parental leave.

An employee can work and still receive benefits. In this situation, there is a limitation - the working day should not be full. 7.5 hours a day instead of eight will also be considered part-time. In this situation, the employee’s benefits remain.

This document in 1C ZUP 8.3 is located in the “Personnel” section.

In the window that opens, select the appropriate item from the “Create” menu.

First, fill out the header of the document. First, select the month from which the employee’s parental leave begins. Next, select the organization in which he works and indicate the employee himself.

Please enter the period of this leave below. We will provide it to 1C ZUP immediately for up to 3 years and set up the payment of both benefits. If you need to release a occupied position in the staffing table, check the box to the right of the period.

On the “Benefits” tab, indicate on what date the benefit will need to be paid until the child turns 1.5 and, if necessary, 3 years old. This data is taken from the child’s birth certificate, which the employee brought to you along with the application.

If an employee has been working at your company for less than two years, then you can take into account data on the average salary from the previous place of work. The fact is that if there is no income in the program, the benefit will be calculated based on the minimum wage established by law. We will leave the regional coefficient and the share of part-time work as default.

Benefit calculation

Now let's get to the fun part - the charges.

The program automatically calculated the average daily salary for this employee, using by default the two codes preceding the current one: 2015 and 2016.

There are situations when the billing period needs to be changed. For example, if an employee just returned from maternity leave and immediately took out a new one with a second child. Naturally, he had no actual time worked during these two years.

Click on the pencil sign to the right of the calculated average daily earnings. The benefit for up to 1.5 years is 40% of this figure (there are restrictions on the amount). The benefit up to 3 years is fixed and amounts to only 50 rubles/month.

A form for calculating average earnings will open in front of you. By default, the standard period was substituted - the two previous years and the income for them. These numbers can be adjusted. If an employee has asked to postpone the pay period, you can manually set other years.

The program also makes it possible to indicate income from previous work for average earnings. To do this, click on the button as shown in the figure below.

In the window that opens, indicate in the “Insured” field the organization where your employee previously worked and the period of work. In the tabular section, add in separate lines your earnings for the required years, as well as the number of sick days, etc. for them.

Now, in the form for calculating average earnings, when you select the specified years, income from your previous job will be displayed.

Wage

If you need to calculate parental leave immediately for the remainder of the month, in our case for July, check the appropriate flag on the “Benefits” tab. In this case, the document will display additional tabs for calculating salaries.

It is also not uncommon for situations where an employee continues to work while maintaining child care benefits, for example, part-time, or remotely from home. To do this, you need to uncheck the default flag on the “Accruals” tab. If necessary, you can change its accruals, which is logical, because it will not work all day.

This benefit is calculated monthly using the “Payroll” document. All data is indicated on a separate “Benefits” tab. They get there when the document is automatically filled out.

Return from vacation

An employee, upon personal application, can return from vacation to pick up a child at any day, which happens quite often. To reflect this operation, create a new document “Return from parental leave” from the list of parental leave.

This document can also be entered based on previously created care leave.

Please note that this document stops the accrual of benefits. In the event that the employee retains the right to monthly payments (for example, part-time work), these changes are made to the maternity leave itself, as described previously.

There is nothing complicated about filling out a vacation return. In the header, in addition to the usual details, indicate the date of return (termination of benefits accrual) and select the care leave itself (if you did not create it on its basis).

All you have to do is clarify the current accruals: leave them the same or change them. Once you have filled in all the information, post the document.

Changing payment terms

At any time, while the employee has not yet returned from care leave, for any reason you can change the terms of payment for this benefit. This operation is also reflected in the list of maternity leave.

The document is quite simple to fill out, because all the basic data comes from the care leave indicated in the header. This data can be edited. Also indicate the date on which the changes you make will take effect.

If an employee works during the vacation period and his salary is accrued, this data can also be changed on the “Accruals” tab.

Employee of the organization "Sewing Factory" LLC Zotova E.S. from January 15, 2016 to November 15, 2018, leave is provided to care for the first child until he reaches the age of 3 years. A childcare benefit for a child up to 1.5 years old is also accrued from 01/15/2016 to 05/15/2017 (child born on 11/15/2015) and a childcare benefit for a child up to 3 years old from 01/15/2016 to 11/15/2018. To calculate the average earnings of child care benefits for children up to 1.5 years old, Zotova E.S. wrote an application to replace 2015 with 2013 (due to the fact that in 2015 she was on maternity leave).

Zotova E.S. has been working at the company "Sewing Factory" LLC since February 3, 2015. The employee provided a certificate from another employer about the amount of earnings for 2013, which amounted to 570,000 rubles, and for 2014 - 630,000 rubles, indicating the number of calendar days days attributable to periods of temporary disability - 5 in 2014 and 10 in 2013.

It is necessary to accrue child care benefits up to 1.5 years in the 1C: Accounting 8 edition 3.0 program.

The following actions are performed:

  1. Setting up the calculation type.
  2. Calculation of child care benefits up to 1.5 years.
  3. Calculation of benefits for child care up to 1.5 years.
  4. Reflection of information about accrued benefits in regulated reporting.

Setting up the calculation type

To calculate childcare benefits for children up to 1.5 years old, the user calculation type must be described in the Accrual calculation types plan.

  • Section Salaries and personnel - Directories and settings - Accruals.
  • Click on the Create button.
  • In the Name field, fill in the name of the type of calculation, in our example - Child care benefit up to 1.5 years old (Fig. 1).
  • In the Code field, enter the calculation code (it must be unique).
  • In the personal income tax section, set the switch to the non-taxable position. Since, according to the law, child care benefits up to 1.5 years are not subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation). Select the Income in kind checkbox if the accrual is not paid to employees in person. In our example, the checkbox does not need to be checked.
  • In the Insurance premiums section, select how employee income is taken into account when calculating insurance premiums. In our example, indicate State compulsory social insurance benefits paid at the expense of the Social Insurance Fund. According to the law, insurance premiums are not charged for this benefit (clause 1, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ, subclause 1, clause 1, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ) .
  • In the Income Tax section, type of expense under Art. 255 of the Tax Code of the Russian Federation, set the switch to the position is not included in labor costs, because expenses for paying child care benefits up to 1.5 years are not considered labor costs.
  • In the Reflection in accounting section, specify the method for reflecting the accrual in accounting to generate accrual transactions. Select the value from the Salary Accounting Methods directory (section Salaries and Personnel - Directories and Settings - Salary Accounting Methods). In this reference book, only a debit account is specified (an account for accounting for wage expenses). If the corresponding method of reflection is not in the directory, then it must be added. This field should be filled in only if the accrual is reflected in accounting in the same way for all employees of the organization. If this field is not filled in, then when calculating this type of calculation, the reflection method that is specified for the employee in the Employee Salary Accounting information register is used, or (if not specified) the reflection method that is specified for the organization as a whole in the Organizational Salary Accounting information register. In our example, select the reflection method Dt 69.01 Kt 70.
  • The checkbox Included in the basic accruals for calculating the “Regional coefficient” and “Northern surcharge” accruals must be cleared, because When calculating benefits, average earnings are initially calculated taking into account the regional coefficient and the northern bonus.
  • To save, click the Save or Save and Close button.

Picture 1.

Calculation of child care benefits up to 1.5 years

In our example, Zotova E.S. benefits are assigned for up to 1.5 years from 01/15/2016 to 05/15/2017. According to the conditions of our example, Zotova E.S. To calculate average earnings, I chose earnings in 2014 and 2013 (in accordance with paragraph 1 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ). The child care benefit for children under 1.5 years of age is calculated based on the average earnings of the insured person, calculated for the two calendar years preceding the year of parental leave. Average earnings, on the basis of which benefits are calculated, are taken into account for each calendar year in an amount not exceeding the maximum base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation for the corresponding calendar year (for 2014 - 624,000 rubles and for 2013 - 568 000 rub.). In our example, the average salary of an employee for 2014 is 630,000 rubles, which exceeds the maximum base value for 2014, and the average salary for 2013 is 570,000 rubles, which also exceeds the maximum base value for 2013. Therefore To calculate child care benefits up to 1.5 years old, earnings will be taken into account, taking into account the maximum taxable amounts.

Average earnings is: 624,000 rub. (earnings for 2014) + 568,000 rub. (earnings for 2013) = 1,192,000 rubles.

The number of calendar days in the billing period was 715, of which:

  • in 2013 - 355 calendar days (365 days - 10 days);
  • in 2014 - 360 calendar days (365 days - 5 days).

Average daily earnings is: 1,192,000 rub. / 715 days = 1,667.13 rubles, which is less maximum average daily earnings for maternity benefits in 2016 - (670,000 rubles + 624,000 rubles) / 730 = 1,772.60 rubles.

On the day of the insured event, the minimum wage is 6,204 rubles. (Federal Law dated December 14, 2015 No. 376-FZ).

Minimum average daily earnings, calculated from the minimum wage, amounted to (6,204 rubles * 24) / 730 days = 203.97 rubles, which is less than the employee’s actual average daily earnings. Therefore, to calculate benefits, the employee’s average daily earnings are taken.

Average daily earnings when calculating benefits up to 1.5 years, it is 1,667.13 rubles.

Average monthly earnings is: RUB 1,667.13. * 30.4 = 50,680.75 rub.

Benefit amount for child care up to 1.5 years old is: RUB 50,680.75. * 40% = 20,272.30 rubles, which does not exceed the maximum amount of benefits for child care up to 1.5 years in 2016: 21,554.82 rubles. Also, the amount of the benefit is higher than the legally established minimum amount of benefit for caring for the first child. From February 1, 2016, the minimum monthly benefit for caring for the first child is RUB 2,908.62. (for care of the second child and subsequent children 5,817.24 rubles).

Calculation of benefits for child care up to 1.5 years

Child care benefits up to 1.5 years must be accrued to the employee monthly for a certain period of time. Type of calculation Child care benefit up to 1.5 years and the amount of the benefit (for a full month) can be assigned to the employee in a planned manner using the personnel records document Personnel transfer (section Salaries and personnel - Personnel records - Personnel transfers) (Fig. 2).

Figure 2.

Calculation of benefits for child care up to 1.5 years is carried out using the Payroll document (section Salaries and personnel - Salaries - All accruals).

If accrual is assigned as planned (as in our example), then when filling out the Salary Accrual document, clicking the Fill button will automatically include a line according to the type of calculation for calculating benefits for up to 1.5 years. In this case, the planned benefit amount will be proposed for accrual, which, if necessary, is adjusted manually (Fig. 3).

Since for January 2016, the child care benefit for children under 1.5 years of age is paid for an incomplete calendar month (from 01/15/2016 to 01/31/2016), the accrual amount must be calculated manually and the accrual result must be adjusted in the Payroll document. The amount of benefit up to 1.5 years for January is: 20,272.30 rubles. / 31 days * 17 days = 11,117.07 rub.

If the accrual is not assigned to the employee as planned, then the line for the type of calculation, Childcare benefit for children up to 1.5 years old, and the amount of the benefit are entered into the Manual payroll document.

Figure 3.

Reflection of information on accrued benefits in regulated reporting

To reflect in the regulated reporting on insurance premiums information about accrued benefits for child care up to 1.5 years old, it is necessary to register the document Contribution Accounting Operation. This document is used to record social security benefits and adjust accounting data for insurance contributions.

  • Section Salaries and Personnel - Insurance Contributions - Contribution Accounting Operations.
  • Click on the Create button.
  • The Organization field is filled in by default. If more than one organization is registered in the information base, then you must select the organization in which the employee is registered (Fig. 4).
  • In the Date field, enter the date the document was posted.
  • In the Employee field, select an employee to whom benefits have been accrued for up to 1.5 years.
  • In the Month of calculation field period, indicate the month in which child care benefits up to 1.5 years were accrued.
  • On the Child care benefits tab, enter a new line using the Add button:
    • in the Start of leave column, indicate the start date of parental leave for a child up to 1.5 years old. In our example - 01/15/2016.
    • in the Employment type column, select the employee’s type of employment: Main place of work, External part-time job or Internal part-time job. In our example, indicate the Main place of work;
    • in the column For the first child (Total/At the expense of the Federal Fund), indicate the amount of benefits paid at the expense of the Social Insurance Fund of the Russian Federation and at the expense of the federal budget for caring for the first child (if the benefit was paid in excess of the established norms). In our example, the benefit amount is 11,117.07, because This is the employee’s first child;
    • in the column On the second and last. children (Total/At the expense of the FB) indicate the amount of benefits paid at the expense of the Social Insurance Fund of the Russian Federation and at the expense of the federal budget for the care of the second (subsequent) child (if the benefit was paid in excess of the established norms). In our example, this field is not filled in;
    • column Basis financier. In our example, there is no need to fill in due to FB. The column indicates the legal basis for the additional payment if the benefit is paid in excess of the established norms. Such payments are financed from the federal budget in the form of transfers from the Federal Social Insurance Fund of the Russian Federation.
  • Next, click on the Conduct and close button.

Figure 4.

Starting from February 2016, the child care benefit for children under 1.5 years old will be accrued in full - RUB 20,272.30.


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According to Article 256 “Labor Code» of the Russian Federation, at the request of a woman she is provided with Holiday to care for the child until they reach the age of 3 years. The procedure and timing of payment of state social insurance benefits during the period of the specified leave are determined by federal law.

Holiday to care for the child can also be used in whole or in parts by the child’s father, grandmother, grandfather, other relative or guardian actually caring for the child.

The woman or specified persons, while in maternity leave, can work part-time or from home. At the same time, they retain the right to receive state social insurance benefits. During the period of parental leave, the employee retains his place of work (position). Besides, Holiday to care for the child is counted in the general and continuous work experience, as well as in the work experience in the specialty (except for cases of granting a pension on preferential terms).

At the end maternity leave a woman, at her request, is granted annual paid leave, regardless of her length of service in the organization. This is guaranteed by Article 260 of the Labor Code of the Russian Federation.

An employee with two or more children under the age of 14, an employee with a disabled child under the age of 18, a single mother raising a child under the age of 14, a father raising a child under the age of 14 -years without a mother, a collective agreement may establish annual additional leave without pay at a time convenient for them, lasting up to 14 calendar days. In this case, the specified leave, at the request of the relevant employee, can be added to the annual paid leave or used separately in full or in parts. Transferring this leave to the next working year is not allowed (Article 263 of the Labor Code of the Russian Federation).

Holiday to care for the child can be used in whole or in parts also by the child’s father, grandmother, grandfather, other relative or guardian actually caring for the child (Article 256 Chapter 41 Labor Code RF). That is, leave is given one per child, and it is up to the parents to decide who will take it.

It follows from this that in the case of the birth of twins, when the mother’s maternity leave ends and parental leave begins, another family member has the right to take leave to care for the second child at the same time.

It also follows that parental leave can be granted to the father. The law allows this. But for this it is necessary that the child’s mother go to work. To receive such leave, the father must write an application for parental leave before the child reaches the age of 1.5 (3) years, submit a copy of the child’s birth certificate and a certificate from the wife’s place of work stating that the wife has returned to work . To receive a partially paid maternity leave Before the child reaches 1.5 years of age, it is additionally necessary to indicate in the certificate that the wife works full time and does not receive child care benefits.

If the mother is ill and due to health reasons cannot take care of the child, leave can also be granted to the father. To do this, it is necessary that the mother contact her employer with an application to terminate the vacation; on the basis of this application, a corresponding order to terminate the vacation must be issued. The child's mother must be issued a certificate confirming the termination of leave.

If, for health reasons or other reasons, a woman cannot submit this application in person, it can be accepted from another family member upon presentation of a copy of an identity document. In order to issue Holiday to care for the child and exercise their right to receive benefits, the child’s father must submit an application for provision at his place of work maternity leave, an application for granting benefits, a copy of the birth certificate of the child who will be cared for, a certificate from the place of work of the child’s mother stating that she does not use the specified leave and does not receive benefits.