Limitations on the standard deduction for children. Standard tax deductions

Last updated 05/22/2018

At the beginning of 2018, a number of changes came into effect in the field of social payments. Most of them have become targeted and are intended for low-income families whose average per capita income is below the minimum wage. At the same time, the Minister of Labor and social protection M. Topilin announced that the state will strive to increase the minimum wage and at the same time reduce the amount of benefits paid. As he stated: “It’s better that people have higher wages.”

At the same time, there will be a careful selection of truly needy families, because many are such on paper, while they receive a “black” salary in an envelope.

Last news

1.05.2018 The minimum wage increased to 11,163 rubles and became equal to the subsistence level. Now maternity benefits and child care benefits up to 1.5 years old will be calculated based on the new minimum wage.

28.12.2017 President V.V. Putin signed a new law on payments to families with children, which came into force on January 1, 2018. According to this law, now families in which both first and second children are born can receive a monthly allowance for caring for a child up to 1.5 years old. At the same time, money for the first can be received through social security, and money for the second through the Pension Fund, since they will be paid from the funds maternity capital. Families whose average per capita income is below 1.5 times the subsistence level in the region can apply for payments.

15.12.2017 The State Duma finally adopted a law on increasing the minimum wage to . The minimum wage will increase in 2 stages. From January 1, 2018 to 85% of the subsistence level, and from 2019 to 100%. At the end of the second quarter of 2017, the PM amounted to 10,329 rubles.

In October 2017, the Ministry of Labor announced that in 2018, to calculate social benefits, it is necessary to take into account the income and property of Russians. Such information will help determine whether it is really worthwhile to provide support to citizens and in what areas.

The head of the Ministry of Labor admitted that they are working with deputies to amend the law on personalized accounting. To collect data, you need to contact many sources: the tax service, the property and land registration service. Only thanks to information about the income of the population, regions will be able to assess the criteria of need.

Amendments to the law will allow regions to monitor the number of workers and unemployed citizens. It’s one thing if the family is really low-income and needs financial and social support from the state. Another thing is that most of the population receives wages in envelopes, falling into the category of “poor”. In fact, he may be a fairly wealthy person.

The Ministry strives to achieve a balance between fair and efficient distribution of social support. It is important to understand how many people actually live “below the line” and need help.

The program to support families with children requires special attention. With the birth of a child, especially a second one, the family runs the risk of falling into poverty. Typically, such families cannot provide a full-fledged education, which subsequently greatly affects the search for work and employment.

Table of changes in 2018

On January 1, 2018, a new law dated December 19, 2016 No. 444-FZ came into force, according to which monthly and one-time benefits will now be indexed annually on February 1 by last year’s inflation.

Indexation will not affect maternity capital, the size of which is currently .

In 2018, benefits were increased by 2.5%, since this level of inflation was recorded by Rosstat in 2017.

* On January 1, 2018, a bill to increase the minimum wage came into force. The Ministry of Labor decided gradually by 2019, but then, according to new initiative, it was decided to equalize the minimum wage with the subsistence level in 2018. From May 1, its size is 11,163 rubles.

Maternity payments

Maternity leave is time provided to employees of an enterprise. Labor law provides for the period of vacation cash payments. They are produced both before and after the baby is born.

The main changes in maternity benefits for 2018 are as follows:

• the maximum amount of average earnings when calculating maternity benefits cannot be greater than the maximum base for calculating contributions in case of illness and maternity for two years, divided by 730;
• The billing period for 2018 is two full previous years - 2016 and 2017. The maximum average daily earnings will be: 2017.80 ₽ [(718,000 + 755,000) : 730 days]. The maximum maternity benefit in 2018 will be 282,493 rubles (2017.80 × 140 days);
• the minimum maternity benefit is calculated based on the minimum wage and will be equal to 51,380 rubles ((11,163 × 24 months): 730 days × 140 days)

• if the birth took place without complications - 51380 ₽ - for 140 days of maternity leave;
• if there were complications during childbirth - 57252 ₽ - for 156 days of maternity leave;
• if the pregnancy was multiple - 71,198 ₽ - for 194 days of maternity leave.

Payments upon birth of a child in 2018

A lump sum payment for the birth of children must be issued before the child turns six months old.

17 479,73
rubles -
amount of one-time benefit for the birth of a child in 2019

To receive funds, an employed mother needs to contact the HR department, an unemployed woman - to social service, a student - to the dean's office of the educational institution.

Unemployed women additionally bring a copy of their passport, work book and an insurance policy.

Citizens who have adopted a child can also receive a lump sum payment.

One-time payments for the birth of three or more children at the same time are paid to one of the parents or guardian in the amount of 50,000 rubles. You can receive benefits from the Social Insurance Fund at your place of residence by providing the following documents:

• a written application for the appointment of monetary payments;
• passport;
• children's birth certificate;
• certificate of children living together with their parents.

Changes to child care benefits

According to the new bill, which was developed by the Ministry of Labor, the minimum wage in Russia has been increased to 11,163 rubles from May 1.

Changes have also occurred with the size of the insurance base. Its maximum value for contributions to the Social Insurance Fund increased by 8%. The amount of the insurance base when calculating the maximum maternity payments based on the previous 2 years, it is equal to 718 thousand for 2016 and 755 thousand for 2017.

These changes affected the size of maternity, one-time and monthly child benefits, which are calculated as a percentage of the minimum wage or as 100% of the average wages depending on the type of payment.

For example, the minimum amount of monthly benefit for caring for the first child up to 1.5 years old is now 4,465 rubles. For the care of the second and subsequent ones, the monthly payment from February 1 is 6284 ₽. Maximum amount payments became equal to 24,536 ₽.

Child care allowance up to 1.5 years old

Not only the mother, but also the father, grandmother, grandfather or the relative who will care for him has the right to apply for child care benefits for children up to one and a half years old. The amount of the benefit depends on the parent’s salary and is paid once a month.

For employed citizens, the calculation is based on 40% of the salary received within 2 years. The amount of funds is regulated by law within the framework of minimum and maximum amounts.

• minimum: for the first child - 4465 ₽, for the second and subsequent - 6284 ₽;
• maximum: 24,536 ₽.

If the company was liquidated while on maternity leave, then the mother also receives 40% of the salary for the last 2 years from the social security authorities. In this case, the maximum payment is made in the amount of 12,569 ₽.

For unemployed citizens, cash will be equal to the minimum amount - 4465 ₽. For the second and subsequent child - 6284 ₽.

Only those years that preceded the decree can be taken into account when calculating payments. If , then you can replace the years of the billing period only with those closest to the year of the first maternity leave.

For example, if a woman went on maternity leave in 2014, but a second child appeared in 2017, and she again registered maternity leave, then instead of 2015 and 2016, only 2012 and 2013 can be taken into account.

Child care allowance up to 3 years old

The child care benefit for children under 3 years of age in 2018 remains equal to 50 rubles, which are paid monthly. Deputies State Duma proposed to introduce a new bill on payments to families with children from 1.5 to 3 years old, but officials did not come to a consensus. Instead, the state is launching a large-scale project in 2018 to build nurseries and kindergartens so that women can go to work before the child turns 3 years old.

Additionally, since 2018, a new target has appeared - payment for nurseries and kindergartens, which significantly makes life easier for parents who have a second child.

In the Chernobyl zone

The government has frozen the indexation of maternity capital until 2020.

During the period of the program, certificates were issued to more than 7.3 million families where a second or subsequent child was born (adopted).

In 2016, the Government adopted a law stating that families who own a maternity capital certificate can receive money from it. This decision was made in order to increase the social protection of families during the economic crisis.

Payments were made to all willing families, without taking into account the criteria of need, who had an unspent balance on the certificate. The event was one-time and exceptional. The social measure did not provide for any extension.

In 2018, lump sum payments will also not be allowed. Now the situation in the economy is leveling out, so there is no decision to continue lump sum payments from maternity capital was not accepted.

In the summer, the authorities adopted a bill stating that in the event of the death of mothers between January 1, 2007 and March 18, 2014, maternity capital will be paid to single fathers in Crimea.

According to information Pension Fund If the project comes into force, the number of citizens applying for additional social support measures will be 75 people.

Monthly payments from maternity capital for 2 children

Simultaneously with payments for the first child, the law on. Only families whose average per capita income is below 1.5 times the subsistence level can receive them. In this case, the amount of maternity capital will be reduced monthly by the amount of payments, and the remainder can be spent on targeted needs.

Target areas:

• improvement of living conditions;
• the funded part of the mother's pension;
• purchasing goods and services for disabled children;
• children's education.

A fresh addition for 2018 - funds can be spent not from the child’s 3 years old, but from 2 months, that is, the state thus helps to pay not only kindergarten, but also a nursery if necessary.

What payments will there be for disabled children?

Child benefit for single mothers

Single mothers still do not receive separate payments from the federal budget. Such women can receive benefits and benefits only from regional authorities. At the same time, in each subject the amount of benefits and the list of benefits is established independently. From January 1, 2018, most benefits increased by 2-3 times. For example, payments to single mothers whose income is below the subsistence level increased from 4,000 to 15,000 rubles monthly for a child under 3 years old. The benefit for a child from 3 to 18 years old increased from 3,000 to 6,000 rubles.

Children's housing deduction on mortgage 6 percent

On January 1, 2018, the law on. The program is valid for families in which the 2nd or 3rd child was born after January 1, 2018. At the birth of 2 children, the state undertakes to repay the interest rate in excess of 6% within 3 years, at the birth of 3 children - within 5 years. The program is valid until December 31, 2022. Conditions for subsidizing:

• the mortgage rate must be more than 6%;
• the loan must be taken for primary housing;
• the loan must be issued by a Russian bank.

The difficult economic situation in the country, the crisis of non-payments, delays in deliveries and other problems often become the reason that the employer cannot pay wages to its employees within the deadlines established by law. In this article, we will consider what to do if the employer delays wages, and what the employees themselves can do in this case.

Law on delayed wages in 2019

According to the Labor Code (LC) of the Russian Federation (Part 6, Article 136) and the letter of the Ministry of Labor of the Russian Federation dated November 28, 2003 No. 14-2-242, wages must be paid to employees hired under an employment contract 2 times a month. The exception is situations when an employee is hired to perform any tasks under a civil contract. This option provides for the preparation of any payment terms that suit both parties. This agreement is stated directly in the contract.

Delay of wages according to the Labor Code in 2019 is allowed for a period of no more than 15 days. This is stated in the amendments dated October 3, 2016 to Art. 136 Labor Code of the Russian Federation. This admission implies that the employer has the right to delay payment no more than 15 days after the end of the period for which it was accrued (Federal Law (FZ) No. 272 ​​of 07/03/2016).

The dates of payment of wages must be recorded in at least one of the following documents:

• in the employment contract concluded between the employee and the employer;
• in a collective agreement;
• V regulations internal regulations.

Algorithm of actions for an employee in case of delay in salary

Additionally

There are certain cases when stopping work is unacceptable:

• workers of rescue and emergency services, military, firefighters;
• in a state of emergency;
• civil servants;
• employees who provide special services dangerous species production, equipment;
• workers who ensure the livelihoods of the population ( ambulance, water supply, gas supply, energy supply, heating, communications).

Based on legal norms, if wages are delayed for more than 15 days, the employee can take the following actions:

• write a notice to the employer stating that due to a delay in payments of more than 15 days, he ceases to perform his official duties. This document must be drawn up in 2 copies, one remains with the employer, and on the other the responsible person who accepted the notification must sign for acceptance. This is necessary to ensure that the employee does not have to register absenteeism, and to prove the legality of the actions in court (if necessary). It should also be taken into account that the employer will have to pay for the period of suspended work;
• do not go to work until written notification from the employer of the intention to issue wages;
• file a claim in court for violation of civil rights.

If the delay in wages exceeds 3 calendar months, then the employee, in addition to the actions listed above, can file an application with the arbitration court to declare the company in which he works bankrupt. The court will accept the case for consideration if the employer’s debt to employees is at least 300 thousand rubles.

In addition to the actions listed above, the employee has the right to report a violation of his rights to the following authorities:

• to the Federal Labor Inspectorate;
• to the prosecutor's office at the location of the company where the employee works;
• to court (a sample statement of claim for non-payment of wages can be found).

If at an enterprise or organization the salaries of several employees are delayed, then it is better to defend your rights together. Collective applications to government agencies will be processed faster than individual ones, and they will also have a greater chance of a positive result.

When contacting all government bodies You must submit a written application indicating the fact of the delay in wages, the timing of the delay, the exact details of the company and your personal data. If available, provide supporting documents.

Watch the video for expert advice on how to collect your salary if you are delayed.

Consequences for the employer if payments are delayed

Failure of the employer to comply with the conditions employment contract, including delay in payments, entails some kind of retaliation.

List of possible consequences:

• termination labor activity company employees in case of non-payment of wages more than 15 days after the period specified in the employment or collective agreement (Article 142 of the Labor Code of the Russian Federation);
• based on average earnings;
• taking administrative and (or) financial liability measures, including payment of monetary compensation to employees. Administrative liability involves the imposition of a fine and suspension of the company’s activities;
• criminal prosecution;
• Initiation of bankruptcy proceedings by employees of the enterprise if payments are delayed for more than 3 months.

It is worth noting: If salaries are paid to employees according to a gray or black scheme, then even in the courts it will be quite difficult to prove the facts of delay and non-payment, and it will be almost impossible to hold the employer accountable. Therefore, it is worth discussing in advance with the employer the issue of official payment of wages.

Compensation for employee in case of delay in salary

Cash compensation for late payment of wages is one of the measures to encourage timely payments. As a rule, it represents a certain interest accrued on the amount of debt. Payment of compensation interest when wages are delayed is the employer’s responsibility, regardless of the reasons for the delay in payment (Article 236 of the Labor Code of the Russian Federation).

The minimum amount of compensation charges, according to Federal Law No. 272 ​​of October 3, 2016, is equal to 1/150 of the Bank of Russia key rate for the amount of delayed payments for each day of delay. The key rate as of March 27, 2017 is 9.75%. Thus, the employer is obliged to pay the employee his earnings plus compensation calculated for each day of delay in payment.

You can try to solve the problem of delayed salaries before contacting various government agencies within the team. For this purpose, the company creates a labor dispute commission. It should consist of representatives from the employee and employer sides in equal numbers. The commission will resolve the problem within 10 days. If a peaceful settlement does not work out, then you should then contact state supervisory authorities.

Ask questions about the topic of the article and get an answer from an expert

New law about the salary of 2017 already began to take effect in October 2016, so this year everyone is already well aware of all the subtleties and nuances of this issue, as well. therefore, they are obliged to obey the innovation 100%. The new change is Federal Law No. 272-F3 of July 3, 2016 on encouraging employers to pay employees wages on time. Moreover, paid sum of money in no way should be below the subsistence level established in the given region and region, otherwise this is also considered a significant violation of the law.

But why is this law necessary? First of all, its main and main reason for its adoption is the catastrophic and terrifying picture that has developed with wages throughout the country. According to the presented and available statistics for 2015-2016, wage arrears amount to more than 3.5 billion rubles. If you calculate the figure on average for one month, then the amount of debt is constantly increasing and increases by 230-250 million rubles, which ultimately can amount to a decent amount of money, which will simply be beyond the strength of the country’s budget. Indeed, already at the beginning of 2017, the amount of such wage debt was over 4 billion rubles. And what will happen next? It was on the basis of these facts and situation that the decision was made to introduce new regulations regarding the payment of wages in order to somehow improve and balance the situation in this direction.

Agree, the situation really looks depressing, especially against the background of falling real incomes of the population, layoffs and massive violations of the labor rights of working people. For example, already in 2015, more than 80,000 violations related to this area, that is, violations in wage payments, were recorded and identified. That is why the Government of the Russian Federation decided to seriously tighten the law, which will significantly increase the responsibility of employers to their employees. The new law, which will come into effect in 2017, also includes a number of additional measures that will help restore order in this area.

What kind of measures are these?

1.Expansion and increase in the list of responsibilities of employers in relation to their employees.

2.Workers will receive a number of additional measures and guarantees of respect for their rights and economic interests.

3. Tightening the material, civil, legal and administrative liability of the employer to its employees.

Along with the entry into force of the new law, employees of absolutely any industry, sphere and direction receive new rights and responsibilities that will be prescribed in the legislation and the Labor Code of the Russian Federation.

New rights and obligations of employers and employees, fines for non-payment of wages to employees.

What are these rights that every employee should know about?

And that's just small part all those punishments in 2017 that can expect an employer who does not respect the legal rights of its employees, as a result, already in 2017 we can safely say that. that every employee is under reliable protection and protection of his rights, the main thing is not to be afraid to talk about them, because otherwise violations will continue.

The worker's remuneration is the most important aspect of labor relations, and it must not only be issued, but in compliance with the deadlines and volumes established at the legislative level.

In 2018, according to legal requirements, wages must be paid every 15 days. At the same time, such justification as an advance in regulatory documents absent. An advance, as citizens are accustomed to understanding it, according to documents, is first part of salary.

At the same time, there are no specific dates for the issuance of earnings; the employer can independently determine the dates intended for this, taking into account the specifics of production, but at the same time comply with the deadline of 15 days.

Also, the use of the favorite scheme of employers - an advance payment until the 20th day, and basic payments until the 15th next month in 2018 - is unacceptable, since there is a gap of 25 days between the advance payment and salary, which this year is violation of legal requirements.

All employees of state and municipal institutions, as well as those working in extra-budgetary funds, have received financial payments since July 1, 2018 exclusively on the “World” card, which works throughout the Russian Federation, including the Crimean Peninsula.

A complete transition to the domestic Russian payment system will occur by 2020. Commercial organizations may not change the methods of calculating wages and advance payments.

New deadlines for different categories of workers

With a huge production scale and a large number of divisions, it is permissible to set different deadlines for issuing parts of funds for each division, but again to comply with the established deadlines for each of them.

For example, the issuance of money in workshops occurs on the 1st, and in the accounting and personnel departments on the 5th, there is no fine for this, since the employer has the right to adjust the dates of payment of wages.

The main thing is to comply with the deadlines established by the legislator: issuance of earnings before the 15th, and advance payments - with an interval of 15 days.

Regarding discriminatory criteria in in this case You don’t have to worry, because when payments are made at different times, they completely absent.

The legislative framework

Regulation of the issue regarding wages for workers is covered in Federal law and the Labor Code of the Russian Federation:

1. Federal Law No. 272 ​​of 2016 indicates the increased responsibility of the employer in case of violation of the deadlines for the payment of income, and it also indicates the employer’s function to specify a certain date.
2. In 2017, according to Federal Law No. 125, changes were made to Labor Code regarding the payment and accrual of wages to workers.
3. In case of violation of legal requirements, the owner of the enterprise is liable in accordance with Part 6 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.
4. In Art. 136 of the Labor Code of the Russian Federation specifies the deadline for payment of wages - until the 15th day of the next month.

Where to display the date and size

In this matter there are certain contradictions between the courts considering controversial issues regarding labor relations and Rostrud.

The circle of documents turns out to be next:

• labor regulations;
• collective agreement;
• individual contract.

Previously, legislative acts provided this list in full, and Rostrud required the date to be displayed in all three documents, but for a judge it is enough to indicate the number in one of them.

After the changes in 2016, the labor inspectorate began to allow the date to be entered into the rules labor order and one of the contracts.

However, according to legislation, information in one of three documents is sufficient. In this case, it is advisable to use specifics and not indicate floating dates, as this can determine a period of more than 15 days between payments.

When handing out a salary to an employee, the accountant must correctly reflect the amounts of accruals on the payslip:

1. The main part of earnings accrued for a specific month.
2. Amounts of deductions with reference to the basis for their deduction.
3. Size monetary compensation, vacation pay, sick leave and other accruals.

Volume and frequency

Issuance of an advance of 40% of total charges is not a violation of the requirements. The issue regarding the size of the advance is as important as the payment periods.

For the employer, the optimal amount of the advance payment will be 43,5% from total amount salaries, since the required percentage ratio has been met and at the same time the amount of funds earned for half a month has been observed, since the percentage ratio, according to the law, cannot be less than the funds earned during the past period.

For example, an employee is credited with 100% of his salary; when personal income tax is subtracted from the amount of earnings, 87% will remain, and 43.5% is half of this income,

To exclude controversial issues, it is necessary to pay 43.5%, since this amount is half of the money earned, provided that the employee worked according to the schedule.

Employer not entitled pay less than 2 times a month.

He can credit the employee with funds 3-4 times, even every week, but not just 1 time, as this will be considered a violation of the law. Can be issued at once only in case of a written request from the employee. Then the organization can quite legally not accrue funds to the employee for a whole month.

It is also not necessary to pay wages in advance, that is, 100% in advance, since if a subordinate is fired, the overpayment cannot be returned.

If the employee independently requests funds in advance, it is necessary to draw up when issuing them loan agreement.

In addition, the employee has the right to make a request regarding changes in the timing of payments of earned money, which are specified in local acts enterprises.

If you agree to such a requirement, you should:

1. Reflect the decision in legal documents.
2. Receive a written statement from the employee, drawn up according to the standard form.

The employer must remember that premature release of due funds is also considered a violation of the law and is subject to administrative liability.

Bonus procedure

Payment of bonuses is also established at the legislative level. According to the law, the bonus is part of earnings, and the employer is obliged to issue it no later than 15 days from the date of accrual. The same applies to monthly accruals for achievements.

In this case, the accrued bonus, for example, for October must be received no later than November 15. The main thing is compliance with the established 15 days.

What documents are needed?

To calculate salaries you need source documents, such as:

• staffing schedule;
• work order, route sheet and other reporting documents on the work done;
• time sheet.
• To reflect the amount of salary, a payroll slip is required.

This document is a reflection of information about various kinds accruals to a specific worker provided for by the wage fund, as well as incentive and compensation payments.

It is this document that reflects the amount of the advance issued for the first part of the month.

Except standard form there is still consolidated payroll statement, where information is displayed in the same order as in the first one, but for the entire enterprise.

It should be remembered that it is not necessary to use standard statements; it is enough to use independently developed documentation, but in compliance with the basic recommendations and with approval as local internal documentation.

Income tax is deducted from the full amount calculated to the employee. To do this, you need to add up all the necessary and accrued amounts for payment - salary, bonuses, compensation, other allowances - and subtract 13% from this amount.

This calculation is quite simple, and every employee if he knows the amount due to him, he can check the correctness of the deductions made by the accountant.

This amount is calculated at the end of the month from the full amount of payments due and transferred to the regulatory authorities on the day the salary is issued or the next day, it all depends on the method of payment of the salary.

Income tax is calculated once a month; it is not withheld from the advance payment.

Compensation for delays

In case of failure to pay wages on time, the rate applied 1/150 of the key rate of the Central Bank of the Russian Federation, multiplied by the amount of unpaid wages.

This multiplication is applied separately for all amounts not paid on time.

For example, if there was a delay in the advance of 15 calendar days, and the salary was 3 calendar days, then compensation is calculated for each type of payment:

Charges for the month (personal income tax deducted) * 43.5% of the advance * key rate of the Central Bank / 1/150 * 15 days of delay = compensation for the advance

Monthly accruals (personal income tax deducted) * Central Bank key rate / 1/150 * 3 days of delay = salary compensation

Employer's liability

An employer may be punished for:

• salary delays;
• accrual below the minimum wage.

Wherein penalties will be as follows:

1. For the first violation– 30,000-50,000 rubles for legal entity, the manager receives a reprimand or a fine in the amount of 10,000-20,000 rubles.
2. In case of repeated violation the enterprise is fined 50,000-100,000 rubles, and the director is disqualified for 2-3 years or receives a fine of 20,000-30,000 rubles.

Conclusion

The payment of wages is strictly controlled by the legislator, since the well-being of workers who make every effort to earn money depends on its timely receipt.

Payment details are presented in the video.