The average cost of living per capita for 2021 in the Perm Territory is determined at 10,844 rubles. For the working population, this figure in 2021 is 11,633 rubles, for children - 11,124 rubles, pensioners - 8,914 rubles.
If the average per capita income of family members does not reach the subsistence level, the family is entitled to social support from the state. There are a lot of nuances when determining family income. In one case, some benefits will be taken into account, in another case they will not be taken into account, in one case all family members living together will be counted, in another not all. Properm.ru journalist Tatyana Zyryanova tells how income is taken into account to determine low-income status, assign benefits for children from 3 to 7 years old, for the first and second child, for the third and subsequent children, as well as benefits for children from 8 to 17 years old for parents single.
Conditions for benefits up to seven years
It can be received by families whose average per capita income does not exceed the subsistence minimum per capita established in the region. In this case, the cost of living is taken for the 2nd quarter of the previous year.
The benefit amount is 50% of the child’s regional subsistence level. This is approximately 5.5 thousand rubles.
The benefit was introduced in March (retroactively), and it began to be paid in June for periods starting from January 1.
The rules for payments for children from three to seven years old are established by Government Decree No. 384 of March 31, 2020. The document contains the requirements for this payment, a list of documents for its execution and a sample application.
There, in particular, it is indicated what income is taken into account when determining the criterion of need.
Calculation of average earnings
To do this, you need to know the average daily earnings (ADEW).
It is determined by the formula (does not apply to the calculation of vacations and compensation for unused vacation, as well as to the calculation of benefits): SDNZ = salary for days worked in the billing period / number of days worked.
To calculate vacation pay, which as a general rule is paid for calendar days and not working days, a different formula is used. We will talk about it below.
In practice, situations arise when an employee did not have wage payments during the required period or did not work. In this case, the calculation is carried out taking into account the following features:
- the average salary is determined based on the amounts accrued for the period preceding the settlement period and equal to it;
- if there was no salary at all in previous years, then you need to take accruals for days worked in the month the paid event occurred;
- if there were no payments at all, the tariff rate and salary (official salary) are used in the calculation.
An example of calculating average earnings during a business trip
An employee of an organization with a five-day work week was sent on a business trip from February 11 to February 17, 2021. The billing period is 12 months - from February 1, 2021 to January 31, 2021. During this period, the employee was sick for three days (from March 12 to March 14, 2021) and was on annual paid leave from July 2 to July 29, 2021.
During the billing period, the employee was paid:
- salary - 522,000 rubles;
- vacation pay - 39,400 rubles;
- sick leave benefit - 6,041.25 rubles.
Calculation:
- according to the production calendar from February 1, 2021 to January 31, 2021 there were 247 working days;
- the employee worked (247 workers - 3 days of sick leave - 20 days of vacation (working)) - 224 days;
- When calculating average earnings, wages for the pay period are included, but sick leave and vacation payments are not taken into account.
SDNZ: 522,000 rubles/224 days = 2,330.36 rubles.
SZ: 2,330.36 × 5 days of business trip (working) = 11,651.80 rubles.
Before three years there are some rules, after three - others.
Let us note that for children under three years of age the criteria for the so-called “Putin benefit” are different.
The benefit itself is twice as large - one subsistence minimum, and not half, as after 3 years.
In addition, the criterion of need differs significantly. A family receives benefits if the income per person is below two subsistence minimums. Many families fall under this criterion, while after the child turns three years old, the circle of recipients narrows significantly. Families recognized as needing benefits for up to three years are no longer classified as low-income for benefits up to seven years.
Calculation of average earnings upon dismissal
When an employee is dismissed, a company is liquidated or staff is reduced, he is paid severance pay in the amount of average monthly earnings (Part 1 of Article 178 of the Labor Code of the Russian Federation).
Since this payment is provided for by the Labor Code of the Russian Federation, the general procedure is used to calculate average earnings using average daily earnings (regulation No. 922).
According to paragraph 9 of the regulation, to determine the average salary, you need to multiply the average daily salary by the number of paid working days.
The average daily salary is calculated using the formula:
SDNZ = accruals for days worked in the billing period / number of days worked.
Calculation example
An employee of a company with a five-day work week was dismissed due to staff reduction on August 17, 2021. He is paid for the period from August 18 to September 17, 2021, that is, 23 working days. Billing period: August 1, 2021 – July 31, 2021. The salary for this period amounted to 420,000 rubles (vacation pay is not taken into account). He worked there for 230 days.
SDNZ = 420,000/ 230 days. = 1,826 rubles;
SZ - 1,826 rubles x 23 days. = 41,998 rubles.
Example
The Ivanov family has one child, 2.5 years old, mom is on maternity leave, dad earns 34 thousand rubles. The cost of living in the region is 11 thousand rubles.
The family has the right to child benefit up to 3 years of age, since 34 thousand is less than 66 thousand (11,000 × 2 × 3). As a result, the state pays the Ivanovs 11 thousand rubles a month, and they live on 45 thousand a month.
After six months, the child turns 3 years old and the right to payments is lost, since 34 thousand is more than 33 thousand (11,000 × 3). Now the Ivanovs will live on 34 thousand rubles. per month.
Note that some citizens express dissatisfaction with the rules for benefits up to 7 years. Basically we are talking about criteria of need. The family considers itself to be in need, but according to the social security authorities this is not the case; the family is not recognized as low-income and does not receive benefits.
For example, in the Voronezh region alone, out of 70 thousand families who applied for payment, half were refused.
On the “Clerk” channel in Yandex.Zen, we previously covered the problems voiced by applicants for this benefit.
Basically, the main essence of the parents' complaints concerns the procedure for determining income, which, in turn, is a criterion for the need for state assistance in the form of benefits.
We have reviewed the aspects that parents of preschool children pay attention to.
"Dirty income"
It seems unfair to people that income is recorded before personal income tax is deducted from it. That is, Social Security is interested in your “dirty” salary, and you can only manage that part of the salary that is actually paid to you, that is, minus personal income tax.
A petition has been created on the Change.org website calling for a change in the situation regarding personal income tax as part of family income.
“We demand a calculation after deduction of personal income tax, since families do not see this money, which means the family’s income is much lower!!!,” writes the author of the petition.
In comments on this topic in our Zen channel, people also expressed more exotic proposals regarding accounting for “net” income.
For example, one reader believes that the mortgage payment should be deducted . After all, after paying off the mortgage, the family has at its disposal an amount much less than the “dirty” income from the 2-NDFL certificate.
However, to some, this view of income accounting seems wrong.
Here's what they write in the comments:
Maybe you could also get a loan for an iPhone and a vacation in Thailand? Mortgage is your personal initiative and your problem.
Another subscriber believes that income should not include alimony , which the child’s father pays to his ex-wife for the child from his first marriage:
It is necessary to mention alimony, which for some reason is also taken into account in the family income, but in fact it is the income of different families, but it is taken into account for both parties - both the one who receives and the one who pays. This is complete injustice.
Some are outraged that income includes deductions from wages in the form of trade union membership dues , as well as voluntary pension contributions to non-state pension funds . And utilities and other expenses are not deducted from income.
The fact of having a mortgage and exorbitant utilities is not taken into account. Prices for everything possible are rising, the child has to pay for kindergarten, section. To collect someone for school. Nothing is taken into account. According to your documents, you are wealthy, but in fact, you are left with crumbs on your hands...
- write in the comments
By the way, as for accounting for personal income tax, as our readers write, sometimes it is even taken into account twice:
We were denied benefits because, in addition to salaries and taxes, they also took into account the tax deduction that we received during the specified period. Those. They calculated the same amount twice (first it was in the salary, then in the deduction). And it’s simply impossible to prove anything.
At the same time, there are opposing opinions regarding the accounting of “dirty” rather than “clean” wages:
I don’t think this is a scam, personal income tax is a tax that is deducted from an individual’s income. Therefore, it is fair that dirty income is taken to calculate benefits, because tax is your personal expenses, the same as, for example, rent, property tax. Maybe you should also deduct these amounts?
New husband's salary
The woman who was denied payment created a petition on Change.org. She believes that the procedure for determining income should be changed. Social security considered that the family’s income exceeded the lower limit, but the applicant thinks otherwise.
The fact is that the family’s income included, among other things, the salary of the woman’s new husband, who is not the father of her children.
“If my children don’t have a father and I got married, this in no way obliges my husband to provide for other people’s children!” - the woman is indignant.
She believes that such a calculation of family income is not fair, since this man is not the father of the children, and therefore his income does not need to be taken into account.
Let us note that according to Government Decree No. 384 of March 31, 2020, the family composition taken into account when calculating the average per capita family income includes the parent (including the adoptive parent), the child’s guardian who submitted an application for a monthly payment, his spouse , and minor children.
Features of calculating average earnings for sick leave
The rules for calculating sick leave are determined by the regulation on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, and child care, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375. To pay for sick leave, the average daily earnings are used (clause 15 of Regulation No. 375) . It includes all employee payments for which contributions to the Social Insurance Fund are accrued. The average salary is determined by the formula (Part 3, Article 14 of Law No. 255-FZ, Clause 15 (1) of Regulation No. 375): SRDNZ = earnings for the billing period / 730.
The billing period for the purpose of calculating benefits for sick leave is two calendar years preceding the year of illness (Part 1, Article 14 of Law No. 255-FZ, Clause 6 of Regulation No. 375). At the same time, the average earnings for each year are limited by the maximum value of the base for calculating contributions (Part 3.2 of Law No. 255-FZ, Clause 19 (1) of Regulation No. 375).
If over the last two calendar years the employee had no earnings or their amount did not exceed the minimum wage, then the average earnings are considered equal to the federal minimum wage established on the day of illness, taking into account regional coefficients (Part 1.1 of Article 14 of Law No. 255-FZ).
Calculation example
Monthly contributory payments to an employee who submitted sick leave in 2021 and 2021 were 60,000 rubles. During the billing period, earnings amounted to: 720,000 720,000 = 1,440,000 rubles.
The maximum base for calculating contributions to the Social Insurance Fund in 2019 is 865,000 rubles, in 2020 - 912,000 rubles. The employee’s earnings for each year of the billing period did not exceed the base limits.
We determine the average daily earnings: 1,440,000 / 730 = 1,972.60 rubles.
Income from the sale of housing
The list of income that is taken into account when assigning benefits also includes income from the sale of real estate.
A petition has been published on Change.org calling for this situation to be corrected. If income is taken into account, then the cost of buying a new apartment must also be taken into account.
“Families who sold their apartment, added money by taking out a loan, and bought a larger apartment are not eligible for these payments. By trying to improve their living conditions for their children, parents lose the right to such necessary payments for a low-income family,” writes the author of the petition.
Subsidies and compensation
When calculating family income today, they take into account both compensation received for caring for disabled citizens and subsidies for housing and communal services for parents raising a disabled child.
State Duma deputy Alexei Zhuravlev, leader of the Rodina party, turned to Prime Minister Mikhail Mishustin with a request to eliminate this legislative misunderstanding, the Voronezh publication Bloknot reports.
“A paradoxical situation arose: citizens, being recognized as poor in the manner prescribed by law, according to Decree No. 384, were among those who were not entitled to payments under the Decree. At the same time, the problem affected the least protected segments of the population - low-income families with disabled children, the parliamentary request notes. “Taking into account the above, as well as the fact that the wording of Resolution No. 384 most likely contains an unfortunate error, I ask you to consider the possibility of making appropriate changes to it in order to cover the widest range of citizens in need of material support from the state.”
Formula for calculating average earnings
To determine the average amount of wage payments, average daily earnings are used. If a company takes into account working hours in aggregate, then another indicator is taken - average hourly earnings (clause 9 of Regulation No. 922).
Thus, the average salary is calculated using the formula: average earnings (AE) = average daily earnings x number of days of the paid period.
When recording working hours in total, another formula is used: average earnings (AE) = average hourly earnings x number of scheduled working hours in the paid period.
