What benefits, compensations and payments are due in 2021?

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Individual benefits and compensations must be paid in increased amounts from 02/01/2019, taking into account indexation. In this article we provide a list of legislative acts that are subject to this requirement. Particular attention was paid to the issues of payment of “children’s” benefits. What are the minimum and maximum benefits for citizens with children? What benefits should be indexed? What are the features of the appointment and payment of benefits for children in 2021?

Indexation of benefits from 02/01/2019.

Every year, starting from February 1, benefits and compensations paid to citizens are indexed in accordance with a number of federal laws. Resolution of the Government of the Russian Federation dated January 24, 2019 No. 32 approved the list of such laws and the indexation coefficient for 2019 - it is 1.043. The said resolution applies to benefits and compensation provided for:

Law of the Russian Federation of May 15, 1991 No. 1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”;

• Art. 9.1 of the Law of the Russian Federation of January 15, 1993 No. 4301-1 “On the status of Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory”;
• Art. 23.1 of the Federal Law of January 12, 1995 No. 5-FZ “On Veterans”;
• Part 1 Art. 4.2 of the Federal Law of May 19, 1995 No. 81-FZ “On state benefits for citizens with children” (hereinafter referred to as Federal Law No. 81-FZ);
• Part 16 Art. 11.1, art. 28.1 of the Federal Law of November 24, 1995 No. 181-FZ “On social protection of disabled people in the Russian Federation”;
• Art. 9, 10 of the Federal Law of January 12, 1996 No. 8-FZ “On burial and funeral business” (hereinafter referred to as Federal Law No. 8-FZ);
• Art. 6.2 of the Federal Law of 01/09/1997 No. 5-FZ “On the provision of social guarantees to Heroes of Socialist Labor, Heroes of Labor of the Russian Federation and full holders of the Order of Labor Glory”;
• clause 1 art. 11, paragraph 1, 12 art. 12 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”;

Federal Law No. 175-FZ dated November 26, 1998 “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River”;

Part 1, Art. 2 2 of Federal Law No. 5-FZ dated 12.02.2001 “On amendments and additions to the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”;

Federal Law No. 2-FZ dated January 10, 2002 “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site.”

Thus, from 02/01/2019 the following types of payments are indexed:

• state benefits for citizens with children;
• social benefit for funeral;
• monthly insurance payments that are assigned and paid to an employee if, according to the conclusion of a medical and social examination institution, the result of an insured event was the loss of his professional ability to work;
• monthly cash payment to Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory;
• monthly cash payment to veterans;
• compensation and other payments to citizens exposed to radiation.

"Children's" benefits in 2021.

The procedure for indexing and recalculating state benefits for citizens with children is prescribed in Art. 4.2 Federal Law No. 81-FZ. At the same time, there is no need to index benefits for those employers who are located in the territories participating in the implementation of a pilot project to switch to the payment of insurance benefits directly from the Social Insurance Fund in accordance with Decree of the Government of the Russian Federation of April 21, 2011 No. 294.

The amount of some benefits also depends on the minimum wage. Let us remind you that from 01/01/2019 the minimum wage is 11,280 rubles. (Article 1 of Federal Law No. 481-FZ dated December 25, 2018).

Taking into account the indexation coefficient established by Decree of the Government of the Russian Federation No. 32, the amounts of “children’s” benefits are as follows:

* The procedure and conditions for the appointment and payment of state benefits to citizens with children, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated December 23, 2009 No. 1012n.

** Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.”

BENEFIT FOR REGISTRATION IN EARLY PREGNANCY

This benefit is supposed to be paid once (that is, in a lump sum). Women who:

• registered in medical institutions before 12 weeks of pregnancy;
• have the right to maternity benefits (Article 9 of Law No. 81-FZ).

This benefit will be paid in a new amount from February 1, 2021 - 649.84 rubles. R. rubles However, a controversial situation is possible. Let's give an example. The employee goes on maternity leave from February 4, 2021. On January 25, 2021, the woman submitted to the accounting department a certificate from the antenatal clinic stating that in 2021 she registered in the early stages of pregnancy (up to 12 weeks). How much should I pay for the benefit for early registration? The benefit for registration in the early stages of pregnancy should be paid in addition to the maternity benefit (Article 9 of Law No. 81-FZ). Therefore, the benefit for registration in the early stages of pregnancy must be transferred in the amount that is established on the start date of maternity leave. In our case, the woman went on maternity leave on February 2, 2098. Therefore, the registration allowance should be paid in the amount of 649.84 rubles (including indexation by a factor of 1.034). If the start of maternity leave was in January 2021, then the benefit would be in a smaller amount - 628.47 rubles.

Social benefit for funeral.

According to para. clause 1 art. 10 of Federal Law No. 8-FZ, the indexation of the amount of social benefits for funerals is carried out once a year from February 1 of the current year. Taking into account the coefficient established by Decree of the Government of the Russian Federation dated January 24, 2019 No. 32, from February 1, 2019, the amount of social benefit for funeral is 5,946.47 rubles.

Let us recall that Art. 10 of Federal Law No. 8-FZ provides for the following rules regarding social benefits for funerals:

• the benefit is paid to the spouse, relatives, legal representative of the deceased or another person who has assumed the responsibility to perform the burial;
• payment is made on the day of application on the basis of a death certificate by the employer, who is the insurer of compulsory social insurance in case of temporary disability and in connection with maternity in relation to the deceased on the day of death;
• the application for benefits must be made within six months from the date of death.

ONE-TIME BENEFIT AT THE BIRTH OF A CHILD FROM FEBRUARY 1, 2019

One of the parents has the right to a lump sum benefit upon the birth of a child. If two or more children were born, then the benefit is paid for each of them (Article 11 of Law No. 81-FZ). The employer must pay the benefit within six months after the birth of the child if the employee has submitted the documents necessary to assign the benefit (Article 17.2 Law No. 81-FZ). Due to the indexation of benefits from February 1, 2021, an ambiguous situation may arise when assigning. The child was born in 2018, and the woman came to the accounting department in February 2021 to receive a one-time benefit for the birth of a child. How much should the benefit be paid? The amount of the lump sum benefit for the birth of a child should be calculated on the date of birth, and not on the date of application for benefits (FSS letter No. 02-18/07-337 dated January 17, 2006). In our case, the child was born in 2021, so the benefit amount will be 16,759.09. (excluding indexation by a factor of 1.034). Pay a one-time benefit for the birth of a child in the indexed amount (RUB 17,328.89) if the child is born from February 1, 2021.

Reimbursement of expenses for payment of benefits.

The institution has the right, by the amount of benefits accrued at the expense of the Social Insurance Fund in the current month, to reduce contributions for compulsory insurance in case of temporary disability and in connection with maternity, payable for this month (Part 1, Article 4.6 of Federal Law No. 255-FZ, clause 2 Article 431 of the Tax Code of the Russian Federation).

If the amount of benefits paid exceeds the amount of accrued contributions, then it is necessary (Part 2 of Article 4.6 of Federal Law No. 255-FZ, Letter of the Ministry of Finance of the Russian Federation dated 02/07/2018 No. 03-15-06/7151):

• or reduce contributions for the following months by the excess amount;
• or submit an application for reimbursement of expenses to the Social Insurance Fund.

The expenses incurred by the payer of insurance premiums for the payment of benefits are reflected in Appendix 3 to Section. 1 calculation for insurance premiums (approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ [email protected] ):

• maternity benefits - on line 030, of which for external part-time work - on line 031;
• a one-time benefit for women who registered with medical organizations in the early stages of pregnancy - on line 040;
• lump sum benefit for the birth of a child - on line 050;
• monthly child care allowance reflecting the number of recipients - on line 060, broken down for the first child - on line 061 and for the second child and subsequent children - on line 062;
• social benefit for funeral or reimbursement of the cost of a guaranteed list of funeral services - on line 090.

Social Insurance benefits in 2021 from February 1 - table with amounts

The Social Insurance Fund, which receives about 3% of the earnings of every working resident of Russia, manages the funds received to finance key social benefits.

From maternity payments to funeral benefits, all such social benefits are financed from the Social Insurance Fund.

Social Security benefits in 2021 after indexation on February 1 - a table with the amounts of social benefits in Russia for the current year.

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Indexation of FSS benefits in 2021

At the beginning of the year, all benefits paid from the Social Insurance Fund were indexed. The amount of indexation depends on the type of benefit.

Some benefits have become higher since January 1 of this year. We are talking about the minimum and maximum amount of some child benefits, as well as sick leave benefits. The minimum of such benefits is tied to the current minimum wage. The minimum wage in our country has increased to 11,280 rubles. Accordingly, the minimum of some benefits has increased slightly.

As for the maximum amount of benefits, it depends on the maximum amount of insurance premiums. Each year this limit is different from the previous one. In 2021, the limit applies for 2021 and 2021 - these are the years for which an employee's average earnings are calculated when calculating the amount of some benefits.

Most FSS benefits have been indexed since February 1, 2019.

We are talking about those payments whose amounts are fixed. Such payments are indexed to the percentage of inflation of the previous year. Thus, their real value is more or less preserved. In January, Rosstat presented inflation data for 2021. The official inflation rate is 4.3%. It was by this percentage that many FSS benefits were increased in February.

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Table of FSS child benefits from February 1, 2021

Child benefits are the most numerous of those paid by the Social Insurance Fund. Until the end of 2021, the following amounts of child benefits are valid in Russia:

Type of benefitAmount of payment

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Other FSS benefits in 2021

In addition to child benefits, the FSS guarantees Russians the payment of disability benefits (if the person works) and funeral benefits to the relatives of the deceased.

Type of benefitAmount of payment

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What else you need to know about FSS benefits

It is worth keeping in mind one more important thing - in some regions of Russia, the amount of FSS benefits may be different. But the difference will be in favor of payment recipients - benefits will be higher.

The fact is that benefits with a fixed amount are subject to regional coefficients, if such apply. We are talking about “northern”, “Ural” and other similar coefficients. Due to the use of such a coefficient, in some regions the amounts will be 15% higher, in others they will exceed the all-Russian value by 1.5 or even 2 times.

When talking about disability benefits (sick leave), you need to remember that income tax is charged on such benefits.

If we talk about child benefits, we have listed only those that are financed by the Social Insurance Fund. The same maternity capital and payments from it to those who are entitled to such payments go through the Russian Pension Fund.



Source: //bankiclub.ru/posobiya/posobiya-fss-v-2019-godu-s-1-fevralya-tablitsa-s-summami/

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When determining the amount of benefits paid, the following must be taken into account:

• from 01/01/2019, the minimum wage and the maximum base for insurance contributions to the Social Insurance Fund increased, which resulted in an increase in the minimum and maximum amounts of certain benefits, in particular the monthly child care benefit for children up to one and a half years old and maternity benefits;
• On 01.02.2019, Decree of the Government of the Russian Federation No. 32 came into force, which approved the indexation coefficient for 2021 - 1.043. In this regard, a number of benefits need to be indexed (including a one-time benefit for women who registered with medical organizations in the early stages of pregnancy, a benefit for the birth of a child, a social benefit for burial).

Institutions of physical culture and sports: accounting and taxation, No. 3, 2021

Amounts of child benefits in Russia from January 1 to February 1, 2019

From January 1 to February 1, 2021, “children’s” benefits should be paid in the same amounts as in 2021. Here are the amounts of “children’s” benefits in the table until February 1, 2021.

However, from February 1, 2021, the indexation coefficient for child benefits is 1.034.