The New Year is one of the most beloved holidays for both children and adults. This evening is accepted to give gifts. Every little child believes that it was brought by a beautiful fairy or Santa Claus. Older guys know that parents put candy under the Christmas tree, but still they are waiting for them impatiently. About how gifts are given from trade union cells at enterprises and up to which age they rely on children, this article.
Features
New Year's congratulatory gifts in Russia can be issued by several organizations.
- Public sector structures (administrations of cities and villages), registry offices or polyclinics.
- Educational institutions: schools or kindergartens.
- Social Insurance Fund of the Russian Federation. Gifts rely on biological parents, those who adopted children or are guardians, that is, to all persons who have documented evidence that they have a child under the age of 14 years old. Free FSS issues presents to mothers who are on parental leave until they reach the age of three.
The employment contract with the organization from which the woman went on maternity leave should not be terminated. If the baby is more than three years old and his mother is on leave without pay, then the gift in this case is not eligible (from the fund).
In addition, organizations that have trade unions purchase New Year's gifts for the children of their employees and give them out.
Children's age restrictions
To date, the legislation of the Russian Federation does not oblige enterprises to issue gifts for the New Year to the children of employees. There is no governing law of the country. In this regard, there are no exact age parameters for children to receive their gifts.
Each company independently makes such a decision. At the time of formation of a commercial structure, in its Charter, as well as in the Collective Agreement and the Regulations on the enterprise itself, this clause should be fixed. Organizations with a trade union cell in their composition carry out free distribution of New Year's gifts to employees with children from one to fourteen years old inclusive.
If the profit of the enterprise is very high, then by decision of the constituent assembly, the children of the employees may also be presented before they reach the age of 18.
How much is it?
When signing a perpetual employment contract when applying for a job in a particular organization, you can find out in the company's accounting office about the rules for issuing children's gifts from a trade union organization. If, when applying for a job, you become a member of a trade union, make payment of membership dues and have dependent children under 14 years old, then you will receive gifts.
At the same time there are a number of points that you should know.
- When one of the parents works at the enterprise (in the company), then he is given gifts for each child of the above age category. If both parents work in the same organization, then the gifts are given to one and the other, for each of their children.
- An employee who has given birth to a child and who has gone on maternity leave (who is a permanent employee of the enterprise) has the right to receive a gift by the New Year since the birth of her child.
- Do not forget that the last gift at the age of 14 children receive, if their birthday falls on the date following December 31.When the 14th anniversary occurred on the eve, for example, December 25-29, the gift will not be issued to such a child.
- The management of the company can arrange a New Year's performance for children on the trade union money laid down by law. In this case, parents buy gifts on their own.
- Directors of enterprises, as a rule, give presents to the children of employees who work on a permanent basis, and not to temporary and seasonal employees.
- It should be remembered that if mom or dad submitted an application for dismissal from the organization at the end of the year, and their last working day at the enterprise is before the onset of the festive events, such workers are not eligible to receive gifts for the New Year for their children. For example, the last day of work falls on the 20-30th numbers. New Year - December 31. In this case, the gift is not received.
- An employee on maternity leave (on leave without maintenance when the child is more than three years old) may or may not receive it, since she does not pay contributions. It all depends on the internal statutory documents of the organization.
- There are times when parents are divorced, and the employee regularly pays union dues. In such a situation, he put a gift for the child.
The cost and composition of gifts
Enterprises of various forms of ownership may or may not include a trade union organization. If there is no such cell in the enterprise, then the purchase of gifts is made at the expense of the organization’s net profit remaining after paying taxes and fees.
The trade union organization has the right to give each employee a gift for one child, not exceeding 8% of the value of the subsistence minimum established by the state for a given year and for each region of the country. A gift whose value significantly exceeds the statutory limit is taxed on income (13%).
According to Article 22 of the Labor Code of the Russian Federation, a manager must notify each employee in writing who is given a gift for his child about the cost of a present if it exceeds the allowable tax-free base. The union organizing the purchase of gifts usually takes over.
The gift may include candies, cookies, gingerbread, waffles, citrus fruits, apples and other products, as well as toys.
Each trade union cell has its own internal Regulation, in which all the points regarding the New Year's presents are clearly stated. For example, a gift can be expressed in the form of a certificate for the purchase of goods in a particular store for children, as well as in the form of an invitation to a Christmas tree.
Members of the trade union organization at the enterprise are always happy to congratulate the children of employees on the New Year and carefully fulfill their duties. At the time of registration for a permanent job at the company, make sure that you do not have unresolved questions about whether New Year's gifts are laid to your children and whether this event is provided for by the statutory documents of the company in which you are going to work.
If you want to purchase a sweet New Year gift for your children or friends of your family, you can go to the store. The range of ready-made gifts is wide enough. Review of Christmas sweets sets in the next video.