New monthly payments for the first and second child up to 1.5 years old in 2021

Denis Pokshan

Expert in taxes, accounting and personnel records

Current as of December 13, 2017

On January 1, 2021, Federal Law No. 418-FZ dated December 28, 2017 “On monthly payments to families with children” came into force, providing for payments for the first and second child in the family. These payments have already received the unofficial name “Putin benefits”, since their introduction in 2021 was announced by Russian President V. Putin. Who is eligible to receive new monthly child benefits? Where and what documents should I submit? Will employers be required to pay new child benefits? Are family income taken into account when deciding whether to assign new payments for the first and second child? Let's figure it out.

Usual child benefits in 2021

There are so-called basic “children’s” benefits associated with the birth of a child. From February 1, 2021, they will be indexed by a factor of 1.025 Resolution of the Government of the Russian Federation dated January 26, 2018 No. 74 “On approval of the amount of indexation of payments, benefits and compensation in 2021”). Here is a table with the amounts of child benefits from February 1, 2021.

The listed types of child benefits are financed from the Social Insurance Fund. However, employees can apply to their employers to appoint them.

Legal basis

The calculation and provision of benefits is regulated by the regulatory framework developed by the state to support families with children.

These include Law No. 81-FZ “On State Benefits for Citizens with Children” dated May 19, 1995.”

Order No. 1012N “On approval of the Procedure and conditions for the appointment and payment of state benefits to citizens with children” dated December 23, 2009 also regulates the requirements for recipients of payments.

Two new payments for children from 2021

On November 28, 2021, V. Putin, at a meeting of the Coordination Council for the implementation of the National Strategy for Action in the Interests of Children, proposed introducing completely new monthly payments to young families starting in 2021. For these purposes, the Federal Law “On Monthly Payments to Families with Children” was adopted, providing for two new “children’s” payments: for the first and second child.

Thus, upon the birth of the first child, the payment will be financed from the state budget. And for the second child, you can receive monthly payments from your own maternity capital. Payments will be possible until the child reaches one and a half (1.5) years of age.

The fundamental question was whether maternity capital would be extended after 2021? Vladimir Putin gave the answer to this question in November 2021 - maternity capital will be extended until December 31, 2021.

In 2021, the amount of maternal (family) capital will remain at the same level and amount to 453,026.0 rubles .
Starting from 2018, some families will be able to receive money from maternity capital in the form of monthly payments for their second child. And maternity capital, accordingly, will decrease.

New calculation of sick leave not lower than the minimum wage

From April 1 to December 31, 2021, there is a special procedure for calculating payments on a certificate of incapacity for work - no less than the minimum wage. The employer is temporarily obliged to pay social benefits in the amount of at least 12,130 rubles (Article 1 104-FZ of 04/01/2020). Here's how to correctly calculate such a payment:

1. We determine the average daily earnings (ADE).
2. We calculate the amount of daily social benefits taking into account the social security and length of service.
3. We display the daily sick leave amount for the month based on the minimum wage. All employee rates and district rates apply.
4. We compare all the obtained values. We choose the largest amount.
5. We calculate the payment based on the certificate of incapacity for work. To do this, multiply the selected value (from step 4) and the number of days of illness.

The accountant will have to perform a number of new actions: calculate the daily value according to the minimum wage and compare the resulting value with the amount that is due in the usual calculation of sick leave payments.

Amount of new payments for children

The amount of the monthly payment will be equal to the cost of living for children established in the constituent entity of the Russian Federation for the second quarter of the year preceding the year of application for payment. Thus, if you apply for benefits in 2021, the monthly payment will be equal to the cost of living for the 2nd quarter of 2017 in a specific constituent entity of the Russian Federation.

The average all-Russian monthly payment for the first and second child will be:

However, we repeat that the exact amount of the payment depends on the specific region and may differ from the national average. Here is a table of the exact amounts of monthly payments for the first and second child in 2021, broken down by region.

The size of the regional cost of living per child for the 2nd quarter of 2021

Who will be responsible for assigning and paying new benefits?

If a family applies for new child benefits after January 1, 2021, then they will need to apply for their appointment:

• for payment for the first child - to the district department of social protection of the population (RUSZN) at the applicant’s place of residence;
• for payment for the second child - the territorial division of the Pension Fund (UPFR) at the applicant’s place of residence.

If twins are born, then you will need to adhere to the same principle - submit two different sets of documents to RUSZN and UPFR, respectively. At the same time, keep in mind that documents can be submitted through the MFC. This is directly enshrined in law.

But why did they do this? Why did they provide two different departments for the appointment of “children’s”? The fact is that it is the divisions of the Pension Fund that handle maternity capital. Therefore, in order to spend maternity capital on a second child, you need to contact the UPFR.

Documents for receiving payments for a second child can be submitted to the UPFR simultaneously with documents for obtaining a certificate for maternity capital (clause 7 of Article 2 of the Law).

What does the coming year have in store for us?

1. Child benefits will increase due to an increase in the minimum wage to 12 thousand 130 rubles. (this will be followed by an increase in maternity benefits) and annual indexation.
2. The list of recipients will become wider, because the requirements for their income level will be lower than last year.
3. Not only will the minimum size rise to the level of the minimum wage, but also the maximum. The maximum maternity benefit for 140 days can reach 300 thousand rubles.
4. Indexation of child benefits is planned from February 2021. The estimated coefficient will be 1.038.

Who can receive payments: conditions

To obtain the right to receive new payments for children, several conditions must be met:

How will the family’s financial situation be assessed?

To obtain the right to payments (for the first or second child), the average per capita family income should not exceed 1.5 times the subsistence level of the working-age population of a constituent entity of the Russian Federation for the second quarter of the year preceding the year of application. This is enshrined in paragraph 2 of Article 1 of the Law.

Average per capita family income represents the income received for a certain period of time without taxes, which falls on one family member.

Here is a table with the cost of living values ​​for the 2nd quarter of 2021, broken down by region. In this table, in the column “Average per capita family income in 2021,” we provide the maximum amount of income before which you can become eligible for monthly payments for children.

Family members and income: who is included and how they are calculated

Let us explain who is included in the family composition taken into account when calculating the average per capita income. (Clause 10 of Article 4 of the Law):

But what exactly should be included in income? The answers to these questions are contained in Article 4 of the Law. In the table we summarized family income in cash, which is taken into account when calculating average per capita income.

Regional specifics

Benefit amounts may vary depending on the region or constituent entity of the Russian Federation. This must be taken into account when applying the current legislation. The difference in amounts will always be in favor of the recipient of compensation; if the region has its own standards, they should be higher (or at least not lower) than federal values.

We are talking about the so-called regional coefficients established for some districts and regions of the Russian Federation. The fixed amounts of compensation listed in the article must be increased by the amount of the specified coefficients; “northern”, “Ural” and other coefficients are applicable to them. Through the use of these indicators established by federal law, compensation will increase, and significantly, in some cases the amount will increase by 15%, and in some regions it will exceed the national value by one and a half or even two times.

Applying for monthly payments: deadlines

You can submit an application for a monthly payment in connection with the birth (adoption) of your first or second child to RUSZN or UPFR at any time within one and a half years from the date of birth of the child.

However, payment will be made from the date of birth of the child if the application is made no later than 6 months from the date of birth of the child. In other cases, the payment will be paid from the day you apply for it. Therefore, don’t delay! You need to have time to submit an application in the first 6 months of the child’s life.

Payments will only be made for one year

The monthly payment in connection with the birth (adoption) of the first or second child is assigned for a period of one year. After this period, the citizen submits a new application for the appointment of the specified payment for the period until the child reaches the age of one and a half years, and also submits the documents (copies of documents, information) necessary for its appointment.

What else you need to know about new monthly payments in 2018

Below in the table we provide additional useful information about the new “Putin” payments in 2021 for the first child or from maternity capital funds:

If you find an error, please select a piece of text and press Ctrl+Enter.

For pregnancy and childbirth

According to the law, women have the right to receive benefits under the BiR. Its size has different meanings and depends on the social status of the young mother:

Minimum amount of maternity payments based on the minimum wage

Calculation of maternity benefits based on the minimum wage occurs in two cases:

• If during the billing period the woman was not employed or her income was extremely low.
• Provided that the woman worked for less than six months before going on labor and employment leave.

In these cases, the payment will be the minimum amount. It is calculated based on the minimum wage, which is revised annually. For 2021, its value is set at 9,489 rubles. The calculation of average earnings in 2021 depends on the number of days in the 2021 and 2021 reporting years. Since 2021 is a leap year, the total amount will be 731 (365+366=731). Then you need to find out the average daily wage. To do this, multiply the minimum wage by the number of months (24) and divide by the number of days. According to the formula - 311 rubles. 54 k./day (9,489*24/731=311.54).

Knowing the daily average, you can calculate the minimum maternity pay:

Indexation of the maximum value of the base for calculating insurance contributions to the Social Insurance Fund

Every year, the Russian Government sets the maximum base for the calculation of insurance premiums. From this value the maximum possible amount of maternity payments is calculated. In 2018, for temporary working capacity and maternity, its size was set at 815 thousand rubles. Compared to the previous year, the value was indexed by as much as 8%. To calculate maternity leave in 2018, the following values ​​are taken:

• 2016 – 718 thousand rubles;
• 2017 – 755 thousand rubles.

Limitation of the maximum benefit amount for BiR

There is one small feature that affects the amount of maternity leave. It has a limited size, depending on the maximum size of the base. Even if a woman earns a lot of money, maternity benefits cannot exceed the legally established limit. For the calculation, the maximum base for 2016 and 2021 is taken and divided by the number of calendar days:

(718,000+755,000)/731=2015.05 – maximum average daily earnings. Next, the maximum is calculated based on the type of birth:

minimum maternity pay: