Provision of a preferential day for the care of a disabled person. Providing additional days off to care for a child with a disability

If an employee has a disabled child under the age of 18, then he must be given four additional days off per month (Article 262 of the Labor Code of the Russian Federation). Additional days off are paid at the expense of compulsory social insurance funds based on the average earnings of the employee. Read more about this in our article prepared by Berator's experts.

Documenting

Decree of the Government of Russia dated October 13, 2014 No. 1048 establishes the procedure for granting additional paid days off to one of the parents (guardian, caregiver) to care for children with disabilities.

It is foreseen that:

• the provision of additional vacation days is issued by order (instruction) of the employer;
• the parent independently (in agreement with the employer) can determine the frequency of application (monthly, once a quarter, once a year, as needed, etc.) as needed;
• supporting documents are required to provide days off;
• established the specifics of the submission of individual documents in cases where one of the parents is unemployed, engaged in entrepreneurship or private practice, and there are circumstances confirming that the second parent cannot take care of a disabled child;
• if one of the parents (guardian, trustee) partially used the additional paid days off in a calendar month, the other in the same period can use the remaining days;
• additional paid days off should not overlap with the days of the next annual paid leave, leave without pay, leave to care for a child until he reaches the age of three years.

The presence in the family of more than one disabled child does not entail an increase in the number of additional paid days off provided. It also does not provide for the transfer of unused additional paid days off for a month to another month. In the case of summarized accounting of working time, additional paid days off are provided based on the total number of working hours per day, increased by four times. Each additional paid day off is paid in the amount of the average earnings of the parent (guardian, custodian).

An employee's request for additional days off

The application form for additional days off was approved by order of the Ministry of Labor and Social Protection of Russia dated December 19, 2014 No. 1055n. The frequency of filing an application (monthly, once a quarter, once a year, as requested, etc.) is determined by the parent (guardian, trustee) in agreement with the employer, depending on the need to use additional paid days off.

Leader's order

Based on the employee's application, the employer issues an order (in any form) to provide additional days off. It should indicate:

• FULL NAME. and position of the employee;
• dates for granting days off;
• reasons for granting additional days off;
• payment information.

In addition, the document should include a line on familiarizing the employee with the order.

Required documents

Parents must submit the following with their application:

• a certificate confirming the fact of establishing disability (form approved by order of the Ministry of Health and Social Development of Russia dated November 24, 2010 No. 1031n);
• documents confirming the place of residence (stay or actual residence) of a disabled child;
• certificate of birth (adoption) of a child or a document confirming the establishment of guardianship, guardianship over a disabled child;
• a certificate from the other parent's place of work stating that at the time of the application, additional days off in the same calendar month were not used or partially used.

A certificate confirming the fact of establishing the disability of the child is submitted in accordance with the terms for establishing disability (once a year, once every 2 years, once every 5 years, once).

Documents confirming the place of residence, and a birth (adoption) certificate of a child or a document confirming the establishment of guardianship, guardianship over a disabled child, are submitted by the employee once.

A certificate from the place of work of the other parent (guardian, custodian) must be submitted with each application.

If the other parent is not in an employment relationship, instead of a certificate, the employer needs to submit documents confirming this fact. Similarly, in the case when the other parent is an individual entrepreneur, a lawyer, a notary in private practice, etc., documents proving this must be attached to the application.

note

For the accuracy of the information submitted by the parent (guardian, custodian), on the basis of which the employer provides additional paid days off, the employee is responsible.

Features of the provision

If one of the working parents uses less than four additional paid days off in a calendar month, the other working parent in the same calendar month has the right to use the remaining days.

In the Ivanov family, two children are disabled. Ivanova, their mother, on May 6, 7 and 8 were given three additional paid days off to care for them. From the beginning of the year, the father of the children used the opportunity to use additional days off to care for disabled children.

Despite the fact that two children in the family are disabled, the total number of additional paid days off per month that their parents can claim is still the same - four (that is, it does not increase).

Since the mother of disabled children used three additional paid days in May, the father has the right to write an application for the provision of one remaining additional day off. He needs to attach to the application only a certificate from his wife's place of work on the use of three additional days off by her this month, since the rest Required documents they were presented to the employer earlier.

In case of temporary incapacity for work of a parent who during this period was provided with additional paid days off to care for a disabled child, the employee retains the right to unused days. The employer needs to provide them again in the same calendar month, provided:

• the end of the period of temporary disability of the employee in the specified calendar month;
• presenting them with a certificate of incapacity for work.

note

If an employee, who is entitled to four additional paid days off, for some reason did not use the right granted to him during a calendar month, he cannot transfer them to another calendar month.

From May 19 to May 22, the mother of a disabled child was given four additional paid days off to care for him. On the second day of leaving (May 20), she fell ill. At the end of the month, the employer was presented with a certificate of incapacity for work from May 20 to May 27, according to the sick leave, the employee should start work on the 28th.

Of the four additional days off provided for caring for a disabled child, the worker used only one (May 19) as intended, the remaining three she herself was ill. She can use these remaining days until the end of the month.

Since this period accounts for only two working days (May 28 and 29), it is this number of days that will be provided by the employer. The possibility of transferring the remaining unused one day to June legal acts parent is not allowed.

Based on the application of the employee, the certificate of incapacity for work and a certificate of non-use of additional days off for caring for a disabled child by the second parent, the employer issues an order to postpone two additional paid days off for caring for a disabled child on May 28 and 29.

Under certain circumstances, the parent cannot exercise the right to four additional paid days off per month. Such an opportunity for a working parent is not provided during the periods:

• next annual paid leave;
• leave without pay;
• parental leave until the child reaches the age of 3 years.

During these periods, the four additional paid days off in question may be used by another working parent.

In addition, the current legislation does not contain any restrictions related to the provision of four additional days off in a month that the parent has not fully completed. For example, it can be both the first month of work, if the parent was not hired from its beginning, or the month of dismissal.

note

The employer must provide four additional days off both in the month in which the child is diagnosed with disability and in the month in which the child loses this status (until such a loss).

Taxation of personal income tax

Officials have repeatedly stated that payments made in the form of additional paid four days off per month to one of the working parents (guardian, caregiver) for the care of disabled children should be subject to personal income tax (letters of the Ministry of Finance of Russia dated July 1, 2011 No. 03-04 -08/8-101, dated December 12, 2007 No. 03-04-05-01/407; Letter of the Federal Tax Service of Russia dated July 31, 2006 No. 04-1-02/ [email protected]).

However, the Federal Tax Service of Russia in a letter dated August 9, 2011 No. AC-4-3 / [email protected] indicated that payment for additional days off provided for the care of disabled children is exempt from personal income tax as a payment transferred in accordance with the law (clause 1 of article 217 of the Tax Code of the Russian Federation). A similar opinion was expressed by the Presidium of the Supreme Arbitration Court of the Russian Federation in a resolution dated June 8, 2010. No. 1798/10.

Thus, the payment of additional days off for the care of disabled children is not subject to personal income tax.

Insurance premiums

With regard to insurance premiums, since 2015, financial support for the cost of paying additional days off provided for the care of children with disabilities in accordance with Article 262 Labor Code, including accrued insurance premiums to state non-budgetary funds, is carried out at the expense of interbudgetary transfers from the federal budget provided to the budget of the Social Insurance Fund (Federal Law of December 29, 2014 No. 468-FZ). That is, the FSS of the Russian Federation finances expenses not only for paying additional days off, but also for paying insurance premiums.

Based on this, insured employers should accrue insurance premiums to state non-budgetary funds, including for compulsory social insurance against industrial accidents and occupational diseases, for the amount of expenses associated with paying additional days off provided to employees to care for children - disabled people.

The accrual of insurance premiums from the amount of retained average earnings paid to the employee for the four days of additional leave provided to care for a disabled child is reflected in accounting entries:

DEBIT 69, sub-account "Settlements with the FSS in case of temporary disability" CREDIT 69, sub-account "Settlements with the PFR"(“Settlements with the FFOMS”, “Settlements with the FSS in case of temporary disability”, “Settlements with the FSS for contributions to injuries”)
- insurance contributions to the PFR (FFOMS, FSS in case of temporary disability, FSS for injuries) were accrued from payment of additional days off to care for a disabled child.

Makarova, an employee of Passiv LLC, has a disabled child. In April, Makarova applied for four additional days off.

April has 22 business days. Makarova's salary - 13,000 rubles. Passive has a 5-day work week. The previous 12 months have been fully worked out.

The calculation of the average earnings of an employee is based on the salary actually accrued to him and the time he actually worked for the 12 months preceding the moment of payment.

The amount of Makarova's payments for 12 months (from April last year to March of the reporting year.) Will be:

13 000 rub. × 12 months = 156,000 rubles.

The total number of working days in the billing period (from April last year to March of the reporting year.) - 250 days.

Makarova's average daily earnings for the billing period will be:

RUB 156,000 : 250 working days = 624 rubles/day

For 4 additional days off Makarova must be paid:

624 rubles/day × 4 out. days = 2496 rubles.

Makarova's salary for April will be:

13 000 rub. : 22 working days × (22 working days - 4 days off) = 10,636 rubles.

The organization pays contributions for insurance against accidents at work and occupational diseases at a rate of 3.1%, and contributions to the PFR, FSS, FFOMS - at a rate of 30%.

Makarova enjoys a standard deduction for the maintenance of a disabled child - 3,000 rubles.

In April, the Liability accountant must make entries:

DEBIT 20   CREDIT 70
- 10,636 rubles. - Makarova's salary for April was accrued;

DEBIT 69 sub-account "Settlements with the FSS in case of temporary disability"   CREDIT 70
- 2496 rubles. – payment for additional days off for April has been accrued;

Thus, for April Makarova was charged 13,132 rubles.

DEBIT 70   CREDIT 68 SUB-ACCOUNT "CALCULATIONS FOR INDIVIDUAL INCOME TAX"
- 993 rubles. ((10,636 rubles - 3,000 rubles) × 13%) - personal income tax was withheld from the wages of workers in the main production;

DEBIT 70   CREDIT 50-1
- 12,139 rubles. ((10 636 - 993) + 2496) - Salaries and additional days off paid by Makarova were issued from the cash desk.

For the amount of 13,132 rubles. you need to pay insurance premiums:

• 407, 1 rub. (RUB 13,132 x 3.1%) - premiums for insurance against accidents at work and occupational diseases are accrued;
• RUB 380.83 (13,132 rubles × 2.9%) - contributions have been accrued that are payable to the Social Insurance Fund;
• RUB 2889.04 (RUB 13,132 × 22%) - contributions have been accrued that are payable to the Pension Fund;
• RUB 669.73 (RUB 13,132 × 5.1%) - contributions have been accrued that are payable to the Federal Compulsory Medical Insurance Fund;

Of each accrued amount of insurance premiums, it is necessary to allocate a part attributable to the payment of additional days off. These will be:

• in the FSS for injuries - 77.38 rubles. (407.1 rubles: 13,132 rubles × 2496 rubles);
• in the FSS in case of temporary disability - 72.38 rubles. (380.83 rubles: 13,132 rubles × 2496 rubles);
• in the FIU - 549.12 rubles. (2889.04 rubles: 13132 rubles × 2496 rubles);
• in FFOMS - 127.30 rubles. (669.73 rubles: 13,132 rubles × 2496 rubles).

DEBIT 69 subaccount “Settlements with the FSS in case of temporary disability”   CREDIT 69 subaccount “Settlements with the PFR” (“Settlements with the FFOMS”, “Settlements with the FSS in case of temporary disability”, “Settlements with the FSS for contributions to injuries”),
- 549.12 rubles. (127.30 rubles, 72.38 rubles, 77.38 rubles) - insurance premiums were accrued to the Pension Fund of the Russian Federation (FFOMS, FSS in case of temporary disability, FSS for contributions to injuries) from payment of additional days off to care for a disabled child .

For the totality of these amounts 826.18 rubles. (549.12 rubles + 127.30 rubles + 72.38 rubles + 77.38 rubles), as well as for the amount of payment for additional days off for caring for a disabled child 2496 rubles, the employer has the right to reduce the amount of insurance premiums in the FSS of the Russian Federation in case of temporary disability, calculated for April for the organization as a whole.

The accrued insurance premiums from wages must be reflected in the entries:

DEBIT 20   CREDIT 69-1
- 329.72 rubles. (407.1 rubles - 77.38 rubles) - premiums were accrued for insurance against accidents at work and occupational diseases;

DEBIT 20   CREDIT 69-1
- 308.45 rubles. (380.83 rubles - 72.38 rubles) - contributions have been accrued, which are payable to the Social Insurance Fund;

DEBIT 20   CREDIT 69-2
- 2339.92 rubles. (2889.04 rubles - 549.12 rubles) - contributions have been accrued that are payable to the Pension Fund;

DEBIT 20   CREDIT 69-3
- 542.43 rubles. (669.73 rubles - 127.30 rubles) - contributions have been accrued, which are payable to the Federal Compulsory Medical Insurance Fund.

Raise a son or daughter with handicapped- a severe test for parents, often taking all their strength. Because of a sick baby, mom or dad has to go on sick leave more often or request additional leave - and how many employers will be happy about this? The Russian authorities have provided a number of benefits for such citizens, thanks to which the hands of the parent will at least partially be freed - this includes additional days off.

Who under the law of the Russian Federation is considered a child with disabilities

We can talk about any benefits or financial assistance from the state only in the case of an officially established disability. The latter is confirmed by a relevant certificate from the ITU bureau.

The decision that a child has a disability is made on the basis of the relevant state of health, aggravated by acquired or congenital diseases or injuries. For adults, disability is divided into several groups, for small citizens of the Russian Federation this is not the case - they are simply assigned the status of a disabled person, and if their health has not improved even after adulthood, they are assigned the appropriate group. It is the relevant certificate that is presented in the authorities when they apply for certain preferences, including vacations.

The status of a child with disabilities is set when:

• serious violations of the body's activity (injury, damage, developmental features, serious illnesses);
• inability to lead a full life;
• undeniable need for support to meet mandatory needs, social assistance.

The final decision is made by the members of the expert commission, on the basis of which the parent is issued a certificate.

Age criterion

Be sure to take into account the age at which a person is. Already by the term itself, it is clear that a citizen who has celebrated his eighteenth birthday will not be called a disabled child. An adult citizen undergoes a re-examination, where they will determine the degree of his need for assistance and assign the appropriate group - or admit that there is no more objective reasons consider him disabled.

The responsibility for passing the examination, receiving various benefits lies with the parents. The baby himself is not yet able to properly dispose of the money, official guardians do it for him - but in any case, all expenses and use of help occur solely for the sake of a sick son or daughter.

Find out detailed information, payments, as well as types of benefits and benefits in our new article.

Social benefits for citizens with children with disabilities

Parents raising a child with a disability are entitled to some concessions regarding

• civil;
• tax;
• labor;
• pension legislation.

This possibility is regulated by Federal Law No. 181-FZ.

As for labor relations, strictly speaking, there are no special indulgences for the parents of such children. In the same way as ordinary employees, they are entitled to maternity, standard and additional leaves, as well as leave to care for a son or daughter up to a year and a half. True, they give additional days off, which are also paid, but this should be spelled out in the employment contract.

Attention! All guarantees apply only to those citizens who work under an official labor contract. On the civil law relations, especially, work without any official consolidation at all, labor standards do not apply. So if the employer, in response to a request for a week of vacation at his own expense, offers to say goodbye, you should first of all remember what kind of contract was signed when you were hired.

Standard leave

As a standard rule, every person working under an employment contract has the right to take a break from work and receive compensation for this. Scheduled vacations last twenty-eight days and are provided according to a vacation schedule pre-established in the company, mandatory for all participants in labor relations (Article 114; 115 of the Labor Code).

The same applies to workers with disabled children. The only difference is that they have the right not to wait in line, but to get a vacation at their preferred time. Such vacations are also paid according to the standard rule - based on the average income of a person.

Attention! Speaking of annual planned holidays, you should clearly understand which year is meant. The working year begins on the day when a person was hired, and not on January 1, like a calendar year.

Planned rest is provided on the basis of an application and a supporting document - a certificate from the ITU. It is necessary to provide it, because after all, here we are talking about privileges - the opportunity to get a vacation bypassing the main queue (Article 262.1 of the Labor Code; Federal Law No. 242-FZ).

Can a parent of a disabled child be fired while on vacation?

There is an opinion that the father or mother of a child with disabilities cannot lose their job. This is true when it comes to the initiative of the employer himself. However, if force majeure circumstances occur and a decision is made to close the company and terminate its activities, the entire staff is fired, including those who are forced to raise seriously ill children, even if the employee is on a legal vacation or is sick himself.

True, the head of the company is obliged to inform about such a measure in advance by a special letter with a notification and a description of the investment. The text must clearly state that the firm is going into bankruptcy. After dismissal, such a subordinate should be paid, in addition to salary, bonuses, vacation compensation, severance pay and average earnings for the time that he will look for a new job.

Important! Often, employers, not wanting to part with money, ask their subordinates to quickly decide everything - after all, it is better to devote time to a sick child than to spend it on a routine - and write a statement of their own free will (Article 77 of the Labor Code), and they will quickly pay them everything. However, it should be remembered that in this case the employee will receive only bonuses and calculations, there is no question of any additional payments.

Extra holiday entitlement

In addition to the standard days off, employees with disabled children are entitled to four additional days off. And they also need to be paid. They are given every month upon a relevant application from the father or mother of a child with disabilities, after which the head of the company issues an order.

They write in the form fixed in the Order of the Ministry of Labor No. 1055-n.

Additional norms

The law also regulates some features regarding the length of the working day, namely:

• if a person has to work more than four hours, he is required to have a lunch break;
• the possibility of obtaining a reduced time - in agreement with the employer, for which they write a corresponding application with a draft more convenient work schedule.

As for overtime work and business trips, they are possible only with the official written consent of the employee. Mom or dad of a disabled baby has the legal right to refuse to participate in them (Article 259 of the Labor Code).

Important! The employer is obliged to stipulate in advance that the subordinate has the right to refuse additional work.

Benefit for the unemployed

Even non-working citizens who have to raise a son or daughter with disabilities have the right to receive assistance from the state, namely:

• social pension;
• lump sum allowance;
• monthly payments.

In order to receive them, you must submit an application to the territorial division of the Pension Fund of the Russian Federation. This can be done through a personal visit or through the Multifunctional Center (“My Documents”). The main document from the guardian here is a certificate from the ITU, confirming the condition of a small citizen.

Rules for granting additional leave

As for the possibility of additional paid time off for parents with disabled children, this is not enshrined in labor legislation at all. As already mentioned, such an employee has the right to request:

• standard planned twenty-eight-day vacation at any time of the year without waiting in line, like all other members of the team;
• maternity leave;
• leave to care for a son or daughter until they are three years old;
• additional days off.

It is the latter that is most often meant by the term “additional paid leave” common among the inhabitants. Moreover, according to the principle of providing additional days off, it is closest to it (Article 262 of the Labor Code). In order to receive them, the father or mother writes an appropriate application addressed to the head of the company. Compensate weekends at standard rates.

Attention! However, only one guardian has the right to such an indulgence!

In addition, local acts of large companies also often provide for the possibility of additional leave for parents of children with disabilities. If the CEO makes such a decision, appropriate changes are made to all internal acts of the company.

How to write an application

The application is written in the first person addressed to the head of the company. The text of the document contains:

• date and place of compilation;
• full name of the company;
• to whom it is addressed - passport information, job title;
• from whom - position, surname, initials;
• the name of the document is a statement;
• the actual request for a day off, indicating the dates;
• reference to the law;
• application list;
• decoded signature.

The subordinate is obliged to support his petition with a number of documents.

What are you entitled to	Where to go	Which documents necessary
Establishment of a part-time working day (shift) or part-time working week for the employer for one of the parents (guardian, trustee) who has a disabled child under the age of eighteen (Article 93 of the Labor Code of the Russian Federation)	To the employer
Sending on business trips, engaging the employer with overtime work, night work, weekends and non-working holidays of employees with disabled children, only with their written consent (Article 259 of the Labor Code of the Russian Federation)	To the employer	Help ITU
The impossibility of terminating, at the initiative of the employer, an employment contract with the employer with a single mother raising a disabled child under the age of eighteen, with a parent who is the sole breadwinner of a disabled child under the age of eighteen, if the other parent is not in an employment relationship (Article 261 TC RF)	To the employer	Help ITU
Additional paid days off (4 days per month) to the employer of one of the parents (guardian, custodian) for childcare| disabled (Article 262 of the Labor Code of the Russian Federation)	To the employer	Written statement, ITU certificate
Providing one of the parents (guardian, custodian, foster parent) raising a disabled child under the age of eighteen years with annual paid leave at his request at a convenient time for him (Article 262.1 of the Labor Code of the Russian Federation)	To the employer	Written statement, ITU certificate

Required Documentation

To receive preferential days off, an employee collects the following papers:

• certificate confirming birth or adoption (court decision);
• conclusion of the ITU Bureau;
• extract from the house book;
• certificate from the work of the second guardian that he has not yet received such days off and has not requested them from his boss.

Usually a complete package of papers is collected only once. For subsequent applications, as a rule, a certificate from the ITU is enough. Even a certificate from a father or mother that they have not yet taken advantage of this privilege is most often not asked for by the director, especially if a trusting relationship has developed with the subordinate. However, such a document should always be prepared by default and provided to the head of the company upon request.

Attention! All this does not mean that the second guardian will not be able to rest more. Weekends - as already mentioned, there are four of them - can be divided. For example, the mother writes an application for granting her two days off, and the remaining two days are requested - already at the place of her work - by the father.

Unpaid holidays

In addition to standard holidays, caregivers of children with disabilities have the right to request unpaid leave. True, such an opportunity should be spelled out in the collective agreement that the employer is obliged to provide this kind of time off.

This vacation has other restrictions:

• it lasts a maximum of fourteen days;
• the employee is not entitled to ask for compensation for him;
• It is not allowed to transfer unused unpaid holidays to the next year.

At the same time, the employee has the right to choose when it is convenient for him to receive such leave. These two weeks can be added to the standard twenty-eight days of rest, used at other times of the year, all at once or in "portions". Such an indulgence applies to all workers, including part-time workers (Resolution of the Plenum of the Supreme Court of the Russian Federation No. 1 of January 28, 2014).

How to get more paid holidays

In order to get additional days off, it is provided next system rules:

Step 1. A citizen determines on which days he needs to be free from work in order to devote this time to caring for a ward with disabilities.

Step 2 Negotiations with the employer, verbal agreement on dates.

Step 3 Collection of necessary documentation.

Step 4 Writing an application.

Step 5 The head of the company approves the application and issues an order in the T-6 form for review against signature.

Despite the fact that time off must be granted on demand and the presence of all required papers, it is still better for business ethics to coordinate your plans with the directorate in advance so as not to stop the production process and explain which day is desirable and why. This will serve as an additional plus for establishing trust between the boss and the subordinate.

Attention! The employer is not entitled to refuse if the subordinate has provided a complete package of papers. For tyranny and unreasonable refusal, the company may receive a fine of up to fifty thousand rubles, or even a suspension of activities for three months (Article 5.27 of the Code of Administrative Offenses).

Video - Four days of caring for a disabled child

How do they pay

According to current regulations (Federal Law No. 213-FZ, Art. 17), additional free days are paid by the Social Insurance Fund based on the average income of the applicant.

For example, an application was received for additional days off from the cleaning manager Nikolaeva. Her average salary per shift is one thousand rubles. Accordingly, she is owed 4,000 rubles for the four requested days.

The same rule applies to part-time workers, however, here the Social Insurance Fund often does not want to pay for the requested days, referring to the fact that part-time workers have already been compensated in their main place. Such a refusal is illegal - benefits apply to all places where the parent of a son or daughter with disabilities works, and not just to the main ones (Article 287 of the Labor Code). So if such an answer follows from the employer, it is worth referring to the norm of the Labor Code and demanding all the due compensation.

How to deal with personal income tax

Speaking of compensation, one cannot ignore the topic of withholding personal income tax from them. The question of whether personal income tax should be withheld from parents when calculating compensation for extra days off remains one of the most frequent - because there is no consensus on this matter even among lawyers.

Many experts are inclined to answer - yes, it is necessary to deduct the tax. And that's why. The Social Security Fund pays for the requested time off. There is an exhaustive list of financial receipts from which personal income tax cannot be deducted, it is established by the norms of Art. 217 of the Tax Code of the Russian Federation. That is, we are talking about state compensations, benefits, and other payments that are due under the law. Their list is contained in Federal Law No. 81-FZ. Nothing is said about extra days off for fathers and mothers of children with disabilities. Therefore, this privilege does not apply to them and it is necessary to deduct personal income tax. The Ministry of Finance of the Russian Federation took exactly the same position (Letter No. 03-04-05-01/407; Letter No. 03-04-06-01/184; Letter No. 03-04-06-01/117; Letter No. 03- 04-06-01/47, issued in 2007).

However, there are other points of view on this issue, which also have weighty justifications. Many accountants are sure that it is possible not to calculate personal income tax from such compensations, because this allowance, by its original nature, cannot be considered a reward for work performed or material benefit. This is exactly what compensation from the state to those people who are forced to raise disabled offspring and spend the days on which they could work and receive the appropriate income. After all, the fact that raising a son or daughter with disabilities, rehabilitation measures, caring for them requires much more time than ordinary children and cannot be met on a standard weekend. Since this is compensation, according to the same article 217 of the Tax Code, personal income tax can not be calculated from it.

Thus, here everything depends initially on the financial policy of the company and on the position that merchants adhere to in relation to this issue.

Possibility of early retirement

The state also provides for the opportunity for caregivers of children with disabilities ahead of schedule move away from work life. Moreover, the time that a person spent caring for a disabled person is counted in the insurance period on the basis of an application. The rule is: 1.8 pension units per year.

It is important to remember that the citizen himself is obliged to think about this possibility and whether he needs such inclusion in the insurance period. He is obliged to present the corresponding statement on his own - during a personal visit to the Pension Fund or by general power of attorney. If care for a disabled offspring is terminated due to some factors, an application for this must be submitted immediately, otherwise the FIU will still reveal this during the audit and oblige the citizen to return the funds allocated to him.

So, it turns out that citizens with disabled children actually have exactly the same opportunities as ordinary employees. Benefits include twenty-eight days of unscheduled vacation, unpaid vacations, and paid additional days off. The legislation of the Russian Federation does not provide for a special second paid vacation.

Video - What are the benefits for parents of children with disabilities

Hello Lyuba!

Unfortunately, the accounting department of the company where your husband works initially made a mistake when calculating the payment for additional days off to care for a disabled child for a 12-hour work shift. Probably, in connection with this, your husband will be recalculated for the past months, and in the future they will be paid at the rate of no more than 32 hours per calendar month.

The right of one of the parents (guardian, trustee) caring for children with disabilities to four additional paid days off per month is provided for by Article 262 of the Labor Code of the Russian Federation.

Payment for additional days off is made by the employer at the expense of the federal budget allocated to the Social Insurance Fund of the Russian Federation, in accordance with the procedure established by the Decree of the Ministry of Labor Russian Federation No. 26 / FSS of the Russian Federation No. 34 04.04.2000

The fact is that the concept of four days off comes from the conventionally accepted 40-hour working week with an 8-hour working day. In this case, no more than 32 hours per month (8 hours * 4) are payable.

Thus, the employer is not entitled to pay additional days off for caring for disabled child at the expense of the Social Insurance Fund of the Russian Federation for more than 32 hours per month.

Here is what the Social Insurance Fund explains regarding the payment of additional days off with a shift work schedule:

That is, in the case when there is a shift nature of work, like your husband’s, for example, 12 hour shifts with a normal working day of 8 hours, then the employee should be given 32 hours as additional time for rest to care for a disabled child.

When to provide this time, in each case, the administration of the enterprise decides together with the employee. It can be - 2 shifts (24 hours) and another 8 hours from the third shift. There may be other options. In any case, they are paid at the expense of the FSS for no more than 32 hours per month. Thus, 4 additional days of rest paid at the expense of the Social Insurance Fund, that is, 4 full duty, cannot be provided, since this is 48 hours, which is more than the prescribed 32 hours.

By agreement between the employee and the administration of the enterprise, the issue of paying for additional hours at the expense of the employer (the employer is not legally obliged to do this), or providing days off (over 32 hours) to the employee without payment, can be resolved.

Apparently, in your case, the company is not able to pay for the weekend at its own expense, so it recalculates wages.

The state provides children with disabilities, as well as their parents different kinds social protection. In particular, according to Art. 262 of the Labor Code of the Russian Federation, the employer provides the parent (guardian, trustee) of a disabled child with four additional paid days off per month to care for such a child. The days off can be used by one of the parents (guardians, trustees) or divided by them among themselves at their discretion. We talk about the difficulties that company executives, personnel officers and accountants may face when implementing this guarantee.

In order to receive a holiday, the employee must apply to the employer with a statement.

Payment for each additional day off is made in the amount of average earnings. The following norms (and explanations on the procedure for their application) can be cited as a basis:

Decree of the Ministry of Labor of Russia No. 26, FSS of Russia No. 34 dated 04/04/2000 (as amended on 04/15/2002) “On approval of the clarification on the procedure for providing and paying additional days off per month to one of the working parents (guardian, caregiver) to care for children - disabled people "" (together with the clarification of the Ministry of Labor of Russia No. 3, the FSS of Russia No. 02-18 / 05-2256 of 04.04.2000);

To avoid mistakes, we remind you that the payment of additional days off (despite their financing by the Fund) is not a type of state social insurance benefits. Therefore, when calculating the average earnings for payment, it is not the Decree of the Government of the Russian Federation of June 15, 2007 No. 375 “On Approval of the Regulations on the Peculiarities of the Procedure for Calculating Benefits for Temporary Disability, Pregnancy and Childbirth, and Monthly Benefits for Child Care for Citizens Subject to Compulsory Social Insurance in case of temporary disability and in connection with motherhood”, and Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average wage” (hereinafter referred to as Decree No. 922).

In accordance with paragraph 4 of Resolution No. 922, the calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average wage.

To calculate the average earnings, all types of payments provided for by the remuneration system applied by the relevant employer are taken into account, regardless of the sources of these payments.

At the same time, it should be borne in mind that, in accordance with clause 5 of Decree No. 922, when calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, when the employee received temporary disability benefits, the employee was provided with additional paid days off for caring for children with disabilities and people with disabilities since childhood, etc.

The average daily wage for paying four additional days off is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, taken into account in accordance with clause 15 of Resolution No. 922, by the number of days actually worked during this period ( clause 9 of resolution No. 922, letter of the FSS of Russia dated 05.05.2010 No. 02-02-01 / 08-2082).

The FSS of Russia is a source of payment financing for the insured (that is, the employer), however, an employee who has a disabled child receives paid days off from the employer as part of an employment relationship.

Article 7 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” determines that payments and other remunerations, accrued by them in favor of individuals, in particular, within the framework of labor relations. Paragraph 1 of Art. 20.1 of Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance Against Occupational Accidents and Occupational Diseases”, the object of taxation of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are payments and other remuneration paid by insurers in for the benefit of the insured within the framework of labor relations and civil law contracts, if, in accordance with the civil law contract, the policyholder is obliged to pay insurance premiums to the insurer.

As a result, the accrued amounts are subject to social insurance contributions in the generally established manner, as indicated in the letters of the FSS of Russia dated November 17, 2011 No. 14-03-11 / 08-13985, dated August 15, 2011 No. 14-03-11 / 08-8158.

At the same time, arbitration courts have recently begun to massively consider conflicts between employers and non-budgetary funds on the issue of including payment for additional days off for the care of disabled children in the taxable base. As examples, we can cite the decisions of the Federal Antimonopoly Service of the West Siberian District dated March 29, 2013 in case No. A70-5551 / 2012, the Ural District dated March 20, 2013 No. F09-1654 / 13 in case No. A50-17019 / 2012, dated December 18, 2012 No. F09-12354 / 12 in case No. A71-7811 / 2012, Moscow District of February 28, 2013 in case No. A41-24690 / 12, North-Western District of December 10, 2012 in case No. A05-5260 / 2012 (Determination of the Supreme Arbitration Court of the Russian Federation of 25.02.2013 № ВАС-1344/13 refused to transfer this case to the Presidium
VAS RF).

The logic of the courts is as follows: the employer makes the payment of average earnings for additional days off for the care of disabled children by virtue of the law, regardless of the presence or absence of relevant provisions in the employment contract, collective agreement or agreement. That is, such payments are made outside the framework of any agreements between the employee and the employer regarding the implementation of labor activity and social security.

Payments to employees for additional days off to care for children with disabilities are in the nature of state support, since they are aimed at compensating for the loss of earnings of citizens who have children with disabilities and are obliged to provide them with proper care, are aimed at compensating or minimizing the consequences of changes in the material and (or) social position of working citizens. At the same time, the specified guarantee does not refer by its nature to remuneration for the performance of labor or other duties, or to material benefits.

On this basis, the courts regularly come to the conclusion that the payment of additional days of rest to one of the parents to care for children with disabilities as a payment made in accordance with the current legislation, by virtue of Federal Law No. 212-FZ of 24.07. not subject to insurance premium payers.

For those who prefer not to bring the case to court and minimize disputes with inspectors, we note that when an organization decides to accrue and pay contributions with the guarantee we are considering, the amount of contributions can be included in expenses for profit tax purposes. The fact is that the current legislation does not provide for financial support from interbudgetary transfers from the federal budget, provided to the budget of the FSS of Russia, for the costs of policyholders for paying insurance premiums accrued for paying additional days off provided for caring for disabled children in accordance with Art. 262 of the Labor Code of the Russian Federation. Thus, these expenses are carried out at the expense of the insured and can be taken into account by them when forming the tax base for income tax.

Whether payment of additional days off for the care of children with disabilities is subject to personal income tax is a moot point. The interpretation of the payment as a form of social support for the employee also plays a role here.

Due to the fact that the payment is financed by the Social Insurance Fund, it is inherently consistent with the provisions of Art. one federal law dated July 16, 1999 No. 165-FZ “On the basics of compulsory social insurance”. Compulsory social insurance according to this article is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and (or) social status of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to the achievement of a pension age, disability, loss of a breadwinner, illness, injury, accident at work or occupational disease, pregnancy and childbirth, the birth of a child (children), caring for a child under the age of one and a half years and other events established by the legislation of the Russian Federation on compulsory social insurance.

On the basis of paragraph 8 of Decree of the Government of the Russian Federation of February 12, 1994 No. 101 “On the Social Insurance Fund of the Russian Federation”, the funds of this fund are used to pay for additional days off to care for a disabled child or disabled from childhood until he reaches the age of 18 years.

Paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, it is determined that the following types of income of individuals are not subject to taxation (exempted from taxation): state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensations paid in accordance with current legislation.

Therefore, payment of additional days of rest to one of the parents for the care of disabled children as another payment made in accordance with the current legislation, by virtue of paragraph 1 of Art. 217 of the Tax Code of the Russian Federation is not subject to personal income tax.

This position is held by the Presidium of the Supreme Arbitration Court of the Russian Federation, expressing it in the decision of 08.06.2010 No. 1798/10 and determining that the interpretation of legal norms contained therein is generally binding and is subject to application when considering similar cases by arbitration courts.

The Federal Tax Service of Russia recognizes this order as correct, as it wrote in a letter dated 12.08.2011 No. SA-4-7 / [email protected](p. 44). The Ministry of Finance of Russia, although it mentions the said resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation in a number of its letters, still holds a different opinion.

According to officials of the financial department, the payment of additional days off does not apply to state benefits, since it is not named in the list of state benefits established by Art. 3 of the Federal Law of May 19, 1995 No. 81-FZ “On State Benefits for Citizens with Children”. Other paragraphs of Art. 217 of the Tax Code of the Russian Federation also do not include among the exempted income payments made in the form of additional paid four days off per month to one of the working parents to care for a disabled child. On this basis, it is concluded that it is necessary to withhold personal income tax. Such a conclusion is contained in the letters of the Ministry of Finance of Russia dated March 27, 2013 No. 03-04-05 / 6-294, dated January 13, 2012 No. 03-04-06 / 8-4, dated November 24, 2011 No. 03-04-06 / 8- 318, dated 12.12.2007 No. 03-04-05-01/407, dated 13.04.2007 No. 03-04-06-01/117, dated 21.02.2007 No. 03-04-06-01/47, dated 12.12. 2006 No. 03-05-01-05/274, dated 14.06.2006 No. 03-05-01-04/159, dated 31.07.2006 No. 04-1-02/ [email protected], dated 13.06.2007 No. 03-04-06-01/184, dated 01.07.2011 No. 03-04-08/8-101).

Parents, guardians or other able-bodied persons who do not work and take care of a child with a disability or a disabled person of group 1 from childhood are assigned a monthly care allowance, which is designed to compensate for the loss of earnings due to the child's health. In addition to the payment itself, the Pension Fund accrues pension points for the period of care and counts this time into the length of service, which is taken into account upon retirement.

Caring for a child with a disability or disabled since childhood, group 1

To take care of a child with a disability or a person with a disability from childhood of group 1 can both relative and outsider. This may be a parent, adoptive parent, guardian, relative or a person who is not related to him (with the consent of relatives or guardian). The caregiver is provided with the following types of social support:

Read about the provided benefits during the period of caring for a disabled child.

Benefit for caring for a disabled child

Citizens can receive a monthly payment, actual carers for a child with a disability.

• It doesn't matter if there is family ties between child and caregiver. It can be either a father, mother, guardian or trustee, or another person.
• The caregiver must be working age, that is, pensioners cannot issue such a payment.
• In addition, this citizen must be idle, but also not receive unemployment benefits from the employment service.
• The caregiver and the disabled child can live together or separately- the law does not provide for restrictions (the main thing is that on the territory of the Russian Federation).

The appointment and payment of care allowance is carried out by the Pension Fund of the Russian Federation. The monthly payment comes along with the pension assigned to the disabled person, that is, it is actually paid in his name.

Read about the conditions for the appointment, size and payment of pensions for children with disabilities and people with disabilities from childhood of groups 1, 2, 3 in the article at the link.

The amount of the allowance for the care of a disabled child in 2020

The amount of the allowance is established in Decree of the President of the Russian Federation No. 175 of February 26, 2013. "On monthly payments to persons caring for children with disabilities and people with disabilities from childhood of group I". In 2020 it is:

Attention

For people living in areas with special climatic conditions, the amount of payment is multiplied by increasing district coefficients. For example, in the Chukotka Autonomous Okrug, this payment is doubled and amounts to 20 thousand rubles.

Unfortunately, the established amounts are not so large as to really serve as full compensation for lost earnings. In addition, they do not provide for annual indexation - that is, from year to year, the amounts paid do not change depending on price increases (they do not increase).

Benefit paid for every child with a disability who is being cared for (it is possible to arrange care for several citizens at once).

Photo pixabay.com

Benefit increase

On February 20, 2019, V. Putin addressed the Federal Assembly. During this ceremony, the President proposed to increase the amount of the allowance for the care of a disabled child and disabled from childhood to 1 gr. from 5.5 thousand to 10 thousand rubles.

How to make a payment, what documents are needed

The conditions for assigning monthly payments to persons caring for disabled children (under 18 years of age) or a disabled person of group I since childhood were approved by Decree of the Government of the Russian Federation No. 397 of 02.05.2013. Payment can be made and received only for the period of actual care for a disabled child or disabled since childhood of the 1st group. The allowance is transferred only together with the social disability pension (that is, it can be issued only if the child already receives a pension).

You should apply for benefits at the branch of the Pension Fund of the Russian Federation (PFR) at the place of residence, providing the following set of documents:

• statements from an able-bodied citizen, a legal representative of a disabled child or disabled since childhood:
  • on the purpose of the allowance, which indicates the address of the place of residence and the date of commencement of care;
  • from a parent/guardian of a child with a disability with the consent that this person will take care of their child/ward (in cases where an outside person will be caring for them);
  • from a disabled person of the 1st group since childhood on consent to care from a specific person (for relevant cases);
• applicant's personal documents child care provider:
  • passport and SNILS;
  • the applicant's work book;
  • a certificate from the employment service that the applicant is not receiving unemployment benefits;
  • a certificate from the Pension Fund stating that the applicant was not granted a pension;

  The last 2 documents can be obtained by the Pension Fund independently through the channels of interdepartmental interaction.

• documents for the child:
  • birth certificate of a disabled child or identity card of a disabled person of the 1st group;
  • an extract from the ITU conclusion on disability (can also be requested by the Pension Fund independently);
• bank account details(or passbook, plastic card) for a monthly transfer of money.

Attention

Some of these documents do not need to be provided if they are already in the pension file of a disabled child or a person with a disability of group 1 since childhood.

Certificate of non-receipt of unemployment benefits from the employment service (SZN, ZZN) must be provided in order to exclude the receipt by a citizen of two social payments at the same time, since the allowance for caring for a disabled child is not paid simultaneously with the allowance for the unemployed from the labor exchange. The same rule applies to pensions.

Terms of appointment and payment

The PFR employees are given 10 days to review the documents. In some cases, when additional verification of documents is required, this period may be extended up to 30 days. After the decision is made, the applicant is sent a notification that he has been assigned a monthly payment or that it was denied for established reasons.

The allowance is assigned from the first day of the month in which the call occurred, but:

• not earlier than the applicant began to care for a disabled child (group 1 disabled since childhood);
• not before the disabled person began to receive a social pension.

Benefits will be terminated in the following cases:

• upon termination of care for a child (for any reason, including in the event of death);
• after the caregiver returns to work, receives a pension or unemployment benefit;
• when a disabled child reaches the age of 18, if after that he was not assigned 1 adult disability group, or after the expiration of the established group;
• if the child's disability pension is terminated.

Attention

The recipient must independently report any of these facts to the FIU within 5 days. Otherwise, all excessively accrued amounts of payments are subject to return to the FIU as unreasonable. In addition, the Pension Fund may require the return of the overpayment and in court.

Caring for a disabled child is included in the seniority

The period of caring for a disabled child, disabled since childhood of the 1st group is taken into account when assigning a pension. The legislation provides that a person caring for a child with a disability or a disabled person of group 1, along with a monthly payment, receives additional insurance experience and pension points.