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Childcare allowance, taking into account new clarifications from the Ministry of Labor and the FSS. Childcare allowance, taking into account new clarifications from the Ministry of Labor and Social Insurance Fund We determine the maximum amount of the allowance

What is the procedure for granting child care allowance? How is it calculated? How to determine maximum size such an allowance?

In March, employees of the Ministry of Labor and the Social Insurance Fund issued letters dated 03.03.2017 No.  17-1 / OOG-314 and 02-08-01 / 22-04-1049l, respectively, in which they gave clarifications on the calculation of the maximum amount monthly allowance for child care in 2017. In this article, we recall the procedure for calculating and paying this allowance, taking into account the explanations of officials.

According to Part 1 of Art. 256 of the Labor Code of the Russian Federation, at the request of a woman, she is granted parental leave until he reaches the age of three years. The procedure and terms for the payment of benefits for state social insurance during the period of the specified vacation are determined by federal laws. For the appointment and calculation of benefits, it is necessary to be guided by Federal Law No. 255-FZ and Order No. 1012n.

PROCEDURE FOR ALLOCATION OF BENEFITS.

In accordance with Part 1 of Art. 11.1 of Federal Law No. 255-FZ, monthly child care allowance is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are on leave to care for him, from the date of granting leave to care for the child until reaching the age of one and a half years.

For your information:

The right to a monthly child care allowance is maintained if the person on parental leave works part-time or at home and continues to care for the child.

At the same time, the appointment and payment of a monthly child care allowance is carried out by the insured (employer) at the place of work of the insured person (employee) within 10 calendar days from the date the insured person applied for it with the necessary documents (Article 13 of Federal Law No. 255-FZ ).

To assign benefits, you must submit the documents listed in Part 6 of Art. 13 of Federal Law No. 255-FZ or clause 54 of Order No. 1012n. So, the insured person must submit the following documents:

  • application for the grant;
  • certificate of birth (adoption) of the child being cared for;
  • a copy or extract from the decision to establish custody of the child;
  • birth (adoption, death) certificate of the previous child (children) and its copy;
  • a certificate from the place of work (service) of the mother (father, both parents) of the child that she (he, they) do not use (do not use) parental leave and do not receive (do not receive) a monthly allowance for child care;
  • if the mother (father, both parents) of the child does not work (does not serve) (do not work (do not serve)) or is studying (training) full-time on basic educational programs in organizations engaged in educational activities - a certificate from the authorities social protection of the population at the place of residence (place of stay, actual residence) of the mother (father) of the child about non-receipt of a monthly allowance for child care.

The payment of benefits is carried out by the employer on the next day after the assignment of benefits, set for payment. wages(Part 1, Article 15 of the Federal Law No. 255-FZ, clause 58 of Order No. 1012n).

Note:

The entire amount of the monthly child care allowance, calculated in accordance with the law, is paid at the expense of the FSS budget (part 1, article 3 of Federal Law No. 255-FZ, subparagraphs "a" of paragraph 59 of Order No. 1012n).

CALCULATION OF BENEFITS FOR CHILD CARE.

When calculating benefits, it is necessary to be guided by Federal Law No. 255-FZ and Regulation No. 375. So, according to part 1 of Art. 11.2 of Federal Law No. 255-FZ, a monthly child care allowance is paid in the amount of 40% of the average earnings of the insured person, but not less than the minimum amount of this benefit established by Federal Law No. 81-FZ. When determining the amount of the monthly allowance for the care of the second child and subsequent children, previous children born (adopted) by the mother of this child are taken into account.

For your information:

From February 1, 2017, the monthly child care allowance is paid in the following amounts:

  • the minimum allowance for the care of the first child is 3,065.69 rubles;
  • the minimum allowance for the care of the second child and subsequent children is 6,131.37 rubles.

The monthly child care allowance is calculated on the basis of the average earnings of the employee, calculated for two calendar years preceding the year of parental leave (billing period) (Part 1, Article 14 of Federal Law No. 255-FZ, clause 6 of Regulation No. 375). Thus, the calculation period includes 2015 and 2016 calendar years. Note that 2016 is a leap year with 366 days. Accordingly, the number of calendar days in billing period equals 731 (365 + 366).

At the same time, the average daily wage is determined by dividing the amount of earnings accrued for the billing period by the number of calendar days in this period (part 3.1 of article 14 of Federal Law No. 255-FZ, clause 15 (2) of Regulation No. 375). In addition, Part 3.3 of Art. 14 of Federal Law No. 255-FZ establishes the maximum value of the average daily earnings for calculating the monthly allowance for child care.

The average daily earnings for calculating the specified allowance cannot exceed the amount determined by dividing by 730 the sum of the maximum base values ​​for calculating insurance premiums to the FSS, established in accordance with Federal Law No. 212-FZ of July 24, 2009 “On insurance premiums Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory medical insurance” (for the period up to December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017) for two calendar years preceding the year of the corresponding parental leave (Part 1 of Art. 3.3 article 14 of the Federal Law No. 255-FZ).

Thus, size limit the average daily earnings for calculating the monthly allowance for child care for insured events that occurred in 2017 is 1,901.37 rubles. ((718,000 + 670,000) rubles / 730 days).

For your information:

The maximum value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, paid to the FSS, is:

  • for 2015 - 670,000 rubles;
  • for 2016 - 718,000 rubles.

Consequently, the monthly child care allowance is calculated taking into account all calendar days of the billing period, including taking into account the features of a leap year, while the average daily earnings calculated in accordance with Part 3.1 of Art. 14 of Federal Law No. 255-FZ, cannot exceed 1,901.37 rubles.

For your information:

According to part 3.1 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating maternity benefits, monthly childcare benefits are determined by dividing the amount of accrued earnings for the period specified in Part 1 of this article by the number of calendar days in this period, for with the exception of calendar days falling on the following periods:

  • for periods of temporary disability, maternity leave, parental leave;
  • for the period of the employee’s release from work with full or partial salary retention in accordance with the legislation of the Russian Federation, if no insurance premiums in the FSS in accordance with Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017).

If average earnings of the insured person for 2016 and 2015 is equal to the limit values ​​​​of the base for calculating insurance premiums for the respective years and in specified period there are no excluded periods indicated in Part 3.1 of Art. 14 of Federal Law No. 255-FZ, when calculating maternity benefits in 2017, the average daily earnings can be equal to 1,898.77 rubles. ((718,000 + 670,000) rubles / 731 days).

Such clarifications are provided in Letter No. 02-08-01 / 22-04-1049l dated 03.03.2017 of the FSS of the Russian Federation.

WE DETERMINE THE MAXIMUM BENEFITS.

The Letter of the Ministry of Labor of the Russian Federation dated 03.03.2017 No.  17-1 / OOG-314 presents the calculation of the maximum amount of child care allowance in 2017. So, the average daily earnings for calculating the monthly allowance for child care is determined by dividing the amount of accrued earnings for the billing period by the number of calendar days in this period. According to part 5.1 of Art. 14 of Federal Law No. 255-FZ, the monthly childcare allowance is calculated from the average earnings of the insured person, which is determined by multiplying the average daily earnings by 30.4.

The amount of the monthly child care allowance is determined by multiplying the average earnings of the insured person by the amount of the allowance set as a percentage of the average earnings (40% of the average earnings). Thus, maximum amount monthly allowance for child care in 2017 is 23,089 rubles. ((670,000 + 718,000) RUB / 731 days x 30.4 days x 40%).

If, however, the calculation is made according to the rules of Part 3.3 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating benefits in 2017 cannot exceed 1,901.37 rubles. ((670,000 + 718,000) rubles / 730 days). Thus, in accordance with this law, the maximum amount of the child care allowance in 2017 is 23,120.66 rubles. (1,901.37 rubles x 30.4 days x 40%).

It follows from the above explanations: if the employee’s earnings for 2016 and 2015 are equal to the limit values ​​\u200b\u200bof the base for calculating contributions (718,000 and 670,000 rubles, respectively), the maximum benefit depends on whether there were excluded days in the billing period.

If the billing period has been fully worked out, the average daily earnings are 1,898.77 rubles. ((718,000 + 670,000) rubles / 731 days). It is less than the maximum average daily earnings- 1,901.37 rubles. ((718,000 + 670,000) rubles / 730 days). Accordingly, the amount of benefits that an employee can count on is 23,089.03 rubles. (1,898.77 rubles x 30.4 days x 40%).

If the billing period has not been fully worked out, for example, due to the illness of an employee (five days), the average daily earnings are 1,911.85 rubles. ((718,000 + 670,000) rubles / (731 - 5) days).

This is more than 1,901.37 rubles, so the maximum amount of child care allowance is 23,120.66 rubles. (1,901.37 rubles x 30.4 days x 40%).

NDFL AND INSURANCE PREMIUM.

According to paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, the monthly allowance for child care is not subject to personal income tax.

The specified allowance, paid at the expense of the FSS, is not subject to insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory health insurance and compulsory social insurance against accidents at work and occupational diseases (clause 1, clause 1, article 422 of the Tax Code of the Russian Federation, clause 1, clause 1, article 20.2 of Federal Law No.  125-FZ).

In addition, the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is reduced by the amount of the benefit paid (clause 2 of article 431 of the Tax Code of the Russian Federation, part 2 of article 4.6 of Federal Law No. 255-FZ).

In conclusion, let us once again draw your attention to the fact that the child care allowance paid to the insured person cannot be less than the minimum allowance for the care of the first child - 3,065.69 rubles, for the second child and subsequent children - 6,131 37 rubles, but it cannot be more than the maximum allowance calculated in accordance with Art. 14 of Federal Law No. 255-FZ. At the same time, the procedure for determining the maximum amount of benefits depends on whether there were excluded days in the billing period.

_________________________________________

the federal law dated December 29, 2006 No. 255-FZ “On mandatory social insurance in case of temporary disability and in connection with motherhood.

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 of December 23, 2009 No. 1012n.

Regulations on the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth, monthly childcare benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood, approved. Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

Federal Law of May 19, 1995 No. 81 FZ “On State Benefits for Citizens with Children”.

Federal Law of July 24, 1998 No. 125 FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”.

important and helpful information for accountants. From February 1, 2018, after indexation, the amount of the minimum childcare allowance increased to 1.5 years.

The specialists of the Ministry of Labor reminded that in accordance with the norms established Federal Law of May 19, 1995 No. 81-FZ“On State Benefits for Citizens with Children”, the right to receive benefits for caring for a child up to 1.5 years old in 2018 is only available to those persons who directly care for a child during the leave of the same name. The amount of this allowance general rule is 40% of average earnings, but cannot be lower than the established minimum amount.

The amount of the allowance up to 1.5 years of the child in 2018

After indexing all social benefits, which was held on February 1, 2018, the minimum amount below which employers are not entitled to calculate childcare allowance until they reach the age of 1.5 years in 2018 is:

  • allowance for the care of the first child - 3065.69 rubles;
  • allowance for the care of the second and subsequent children - 6131.37 rubles.

At the same time, the algorithm for calculating child benefits and the procedure for their payment have not changed. The right to childcare allowance for a child up to 1.5 years of age is reserved for his parent or guardian when working during vacation on a part-time basis or at home. Even if such part-time work is 95% of the normal working day. Arbitrage practice confirms this parental right. The main thing is that the working conditions are indicated in employment contract and orders for organization.

Benefit for caring for a child up to 1.5 years old in 2020 paid to persons who take care of the child during the leave of the same name.

Please note that leave is granted until the child reaches the age of three, and benefits are paid only up to one and a half.

To whom is the allowance for the care of a child up to 1.5 years old paid?

Unlike the maternity allowance, which is paid only to the mother of the child, the allowance for caring for a child up to 1.5 years old in 2020 can also be received by other relatives: father, grandmother, etc., the main thing is that they actually take care of the child and therefore deprived of the opportunity to receive wages or other income. If the baby is cared for by two or more relatives, at their choice.

The amount of the allowance for the care of a child up to 1.5 years

As a general rule, child care allowance is . In some cases, the payment is made in.

From February 1, 2019 minimum care allowance for the first child is 3 277 rubles 45 kopecks, for the second and subsequent children - 6 554 rubles 89 kopecks, from January 1, 2020 maximum size care allowance - 27 984 rubles 66 kopecks. The following persons are entitled to the allowance in the specified amount:

    mothers dismissed during pregnancy in connection with the liquidation of the organization

    mothers, fathers, full-time guardians

    relatives caring for a child in case of deprivation of mother and (or) father of parental rights

Calculation of allowance for child care up to 1.5 years

For convenience, we present the calculation algorithm child care benefits in 2020 in the form of a diagram:

Child care allowance

equals
average earnings for the previous two calendar years (should not exceed for each year the maximum value of the base for calculating insurance premiums to the FSS: in 2018 - 815,000 rubles, in 2019 - 865,000 rubles, that is, for calculations, we select the amount that is less)
we divide
by the number of calendar days in the same period (excluding periods of temporary disability, maternity and childcare leave, the period of release from work with pay). We get the average daily earnings, which cannot be more than the control value (= the sum of the limit values ​​\u200b\u200b(see above) divided by 730)
multiply
at 30.4
multiply
by 40%

Terms of payment of child care allowance up to 1.5 years

You can apply for child care allowance in 2020 no later than the day the child reaches the age of one and a half years.

Note: regardless of the date of application, the allowance in 2020 will be paid for the entire period from the date of granting parental leave until the child reaches the age of 1.5 years.

Each accountant should be aware of what payments are provided for by law for future and successful parents. With the help of child allowances (CB), the state financially supports parents who are expecting a child, or those who have already had a child.

All currently existing payments and those persons who are entitled to them are listed in Ch. II of the Law "On State Benefits to Citizens with Children" dated May 19, 1995 No. 81-FZ. Any child allowance can be attributed to one of the following groups:

  1. One-time:
  • a one-time allowance for registration in the early stages of pregnancy;
  • maternity allowance (M&R);
  • a one-time allowance for the birth of a child.
  1. Periodic:
  • monthly child care allowance.

More about this in the article. "St. 256 of the Labor Code of the Russian Federation: questions and answers " .

One-time child payments in 2019 (calculation, documents for child allowance)

Only the mother of a child can count on a lump sum allowance for BiR and for registration in a antenatal clinic.

The amount of the early registration allowance is indexed annually. Since February 2018, it has been 628.47 rubles.

The amount of the B&R benefit is equal to 100% of the average daily earnings for the 2 years preceding the year of the decree.

The following materials will help you understand the procedure for calculating the B&D allowance:

  • "How to calculate maternity leave in 2019?" ;
  • "Maternity allowance for part-time workers" .

Any of the parents or a person replacing him has the right to count on a one-time allowance paid at the birth of a child. The value of this DP is also indexed and since February 2018 is equal to 16,759.09 rubles.

Read more about the indexation of DP on 01.02.2018 read .

To receive any of the payments, you must provide the employer with:

  • application for the grant;
  • a document confirming the right to receive DP (sick leave according to BiR, a certificate of registration in the early stages of pregnancy, a birth certificate of a child);
  • a certificate stating that the other parent did not receive childbirth allowance, etc.

For the form of such a certificate, see the article "Certificate of non-receipt of a one-time allowance at the birth of a child".

What documents are needed to apply for childcare allowance in 2019-2020?

The payment of DP for child care is also provided for by Law No. 81-FZ. This child allowance is issued to the family member who actually cares for the child. The list of persons is determined by Art. 13 of the said law. Currently, such DP can be obtained not only by parents or guardians, but also by other relatives, such as grandparents. The most important criterion is that the person is actually with the child and cares for him.

Moreover, those for whom such a DP is issued do not have to be employees of any organization. DP is also required for those who study at universities, vocational schools, receive additional education. While a person is studying, he does not have income on which contributions to the FSS are accrued, but, despite this, the DP is paid.

The right to receive DP can be claimed by parents or relatives who were fired while caring for a child, as well as mothers who were fired during pregnancy. But the grounds for dismissal (in both cases) should be the termination of the employer's activities, for example, the liquidation of the organization.

IN normative documents it is stipulated that if several family members are caring for a child, then only one is entitled to DP. This means that only one set of documents needs to be collected.

Questions regarding what documents are required to obtain child allowance, where to apply with them and from whom to expect payments, are described in detail in the order of the Ministry of Health and Social Development of December 23, 2009 No. 1012n. In fact, this order is additional, more detailed instruction By practical application Law No. 81-FZ and the Law "On compulsory social insurance in case of temporary disability and in connection with motherhood” dated December 29, 2006 No. 255-FZ.

After a set of documents for the appointment of a DP has been collected, it must be submitted to the organization that will assign, calculate and pay benefits. According to the order of the Ministry of Health and Social Development of December 23, 2009 No. 1012n, documents must be applied at the place of work (for those for whom the employer pays insurance premiums), services (for military, firefighters, police officers, customs officers) or to the social security authorities at the place of residence (for all other categories).

Systematized information about documenting calculation of DP can be found in the article "Assignment and payment of benefits for the care of a child up to 1.5 years" .

There are situations when the mother of a child under 1.5 years old receives benefits, works part-time and wants to go on annual leave.

How to do it right in this case, the article will tell “Vacation can be one: either annual or to care for a child” .

An employee who has a small child fell ill and provided sick leave - what can she expect and what is the right thing for a company to do in this situation?

Read about it in the article “Working mothers of babies have the right to pay sick leave” .

The amount of the child allowance in 2019-2020

The amount of the child allowance for the care of a child up to 1.5 years, as defined in Art. 15 of Law No. 81-FZ, is set as a percentage. The size of the DP is 40% of the average earnings per month.

The amount of such earnings is calculated taking into account Art. 14 of the law of December 29, 2006 No. 255-FZ. To obtain the average monthly income, income for two months is taken into account. recent years. In 2019, you need to take into account the income for 2017 and 2018.

How to correctly determine the years for calculation in situations if a woman has recently left such a vacation and has not worked for the allotted time, read in the articles:

  • “The Ministry of Labor told how, when calculating benefits, to replace the years of the billing period if it falls on a decree” ;
  • “The FSS clarified the rules for replacing the years of the billing period if the fear of an accident was preceded by a long decree” .

This algorithm is suitable for those employees who, while on parental leave, continue to be on the staff of the organization.

After the child allowance has been calculated, it must be compared with the minimum. You can find out the minimum amount of the allowance in the material " The minimum allowance for the care of a child up to one and a half years .

Maximum amount of child benefits in 2019-2020

The state establishes not only the minimum value of the DP, but also the maximum. From what are such conclusions drawn? In laws No. 81-FZ and 255-FZ, which determine the procedure for calculating DP, only the income of employees on which contributions to the Social Insurance Fund are accrued is taken into account. And according to paragraph 1 of Art. 420 of the Tax Code of the Russian Federation (until 2017 - clause 4, article 8 of the law dated July 24, 2009 No. 212-FZ), such contributions are charged on the income of employees until they reach the limit value (clause 3, article 421 of the Tax Code of the Russian Federation). This value is constantly indexed, the indexation coefficient is annually established by a government decree. When determining it, the growth of the average wage in the country is taken into account.

Thus, after calculating the average earnings, you need to compare it with the minimum value calculated based on the minimum wage, and the maximum calculated based on the established limits. If the calculated average earnings do not go beyond the "corridor", then it is necessary to take it into account. If it is below the minimum value, then the amount calculated on the basis of the minimum wage is taken into account. If the calculated average earnings are above the maximum, then you need to limit yourself to the "ceiling".

Payment of monthly child allowance

The payment of child allowance will be made by the organization where the Required documents, or territorial office FSS, if the company participates in the pilot project of the FSS.

Which regions fall into this social insurance project, see the material “FSS Pilot Project - How to Participate and What are the Benefits?” .

The term for calculating the DP is limited by Art. 15 of Law No. 255-FZ and is 10 days from the date of application. And the payment by the employer organization is carried out on the next day of the salary payment. The territorial body of the FSS is given a total of 10 days from the date of receipt of the documents for the calculation and payment of DP.

The legislation of the Russian Federation in terms of calculating DP often changes: payments are indexed, the calculation procedure is adjusted. Be aware of recent changes and explanations on the definition of DP will help you our website and its heading " Children's allowances» .

Do you have any questions? Ask for , and qualified specialists will answer you as soon as possible.

What changed: officials said they had adjusted the amount of the maximum childcare allowance, which the Ministry of Labor had previously listed on its website. Instead of 23,120.66 rubles. should be 23,089 rubles.

The maximum benefit for caring for a child up to one and a half years in 2017 is 23,089 rubles. ((670,000 ₽ + 718,000 ₽) / 731 × 30.4 × 40%), the Ministry of Labor explained.

At the same time, according to the law and based on the explanations of the FSS, the maximum benefit is 23,120.66 rubles. (Federal Law of December 29, 2006 No. 255-FZ, letter of the FSS of March 3, 2017 No. 02-08-01 / 22-04-1049l). Not 731, but 730 days are taken into account.

This discrepancy confused everyone. The Ministry of Labor and the FSS explained it this way.

If the employee's earnings for 2015-2016 are more than the limits of the bases for social insurance contributions, these limits are taken for calculation. And the maximum amount of the benefit depends on whether there were excluded days in the billing period or not.

If not, the average daily wage is 1898.77 rubles. [(718,000 ₽ + 670,000 ₽) : 731 days]. It is less than the maximum average daily earnings of 1901.37 rubles. [(718,000 ₽ + 670,000 ₽) : 730 days]. Accordingly, the maximum childcare allowance that an employee can count on is 23,089.03 rubles. (1898.77 ₽ × 30.4 × 40%).

If there were excluded days, the maximum benefit is 23,120.66 rubles. (1901.37 ₽ × 30.4 × 40%). For example, an employee was sick for five days. Then the average daily earnings will be 1911.85 rubles. [(718 000 ₽ + 670 000 ₽) : (731 days - 5 days)]. This is more than 1901.37 rubles. Therefore, the maximum allowance for child care will be 23,120.66 rubles. (1901.37 ₽ × 30.4 × 40%).

That is, the amount of 23,089.03 rubles. applies only to those who in 2015-2016 had high salary and there were no exclusion periods. Usually you can't do without them. Therefore, if you paid the maximum allowance in the amount of 23,120.66 rubles, then there is no mistake, you do not need to recalculate the allowance.

The Ministry of Construction warned that from July 1, each member of the SRO should have in the state at the main place of work specialists in the organization of construction, information about which is included in the corresponding national register of specialists. Or organizational specialists engineering surveys, architectural and construction design (for survey and design companies).

From this date, national registries of such specialists are introduced. They will contain information about highly qualified specialists. Their official duties strictly regulated Civil Code RF, other employees are not entitled to perform these duties.



To get into the register of specialists, you need to submit an application to the relevant national association of SROs. And attach documents that confirm the individual's compliance with the established requirements.

The pay slip can be emailed to the employee

The Ministry of Labor is not opposed to you issuing pay slips to employees in in electronic format and not just on paper. You can send them by email.

The employer is obliged to inform each employee in writing about the amount of his salary, its components and the total amount payable (Article 136 of the Labor Code of the Russian Federation). But there are no regulatory requirements for the form of the payslip and the method of its transmission. Therefore, you can choose a convenient option.

Reflect in the regulation on remuneration or other local act, how the company informs employees about the accrued salary. This document must be familiarized with employees under signature (part 2 of article 22 and part 3 of article 68 of the Labor Code of the Russian Federation). If the employee wants to receive the sheet electronically, then he must indicate the email address in the application.

Other news

What changed Source
It is impossible to block an account for an undelivered calculation of contributions
The Ministry of Finance forbade the tax authorities to block a bank account for the fact that the company did not pass the calculation of the contributions, it does not matter if it is zero or not. The Federal Tax Service sent a letter from the Ministry of Finance to its structures. However, soon the Tax Code of the Russian Federation will be amended, and then the blocking will become legal. Letters of the Federal Tax Service of May 10, 2017 No. AS-4-15/8659, of the Ministry of Finance of April 21, 2017 No. 03-02-07/2/24123
The Federal Tax Service has updated the declaration on land tax
New form takes into account the norms of the Law on the Development of Crimea. The base for land plots located in the Crimea is the standard price of land. The form provides for the possibility of calculating tax taking into account this feature. The declaration will take effect from the 2017 report Order of the Federal Tax Service dated May 10, 2017 No. ММВ-7-21/347
You can reduce new contributions to last year's benefits
The Ministry of Finance allowed the amount of old benefits to reduce contributions to social security, which have been paid to the tax since January. The law does not prohibit this. So if you did not credit and return last year's benefits, they will not be lost. Letter of the Ministry of Finance dated April 28, 2917 No. 03-15-09 / 26588


Svetlana SERGEEVA, Counselor of the State Civil Service of the Russian Federation, 3rd class

The main thing in the article

  1. The new requisite in the invoice is the identifier of the state contract. What is it for
  2. Who and when should indicate the identifier - an example and a sample

From July 1, 2017, invoices must be issued again. There should be another one on the form. required props- identifier government contract. The government amended the forms of the invoice, the adjustment invoice and the rules for filling them out by decree of May 25, 2017 No. 625. Who and when must indicate the identifier?

Document

IN tax code Russian Federation, a new attribute - an identifier was added to the invoice by Federal Law No. 56-FZ of April 3, 2017 (subclause 6.2 clause 5, subclause 4.2 clause 5.1, subclause 6.1 clause 5.2 article 169 of the Tax Code of the Russian Federation as amended by . from July 1)

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