It is a wonderful tradition to give gifts to New Year at work for the children of employees - rooted in Soviet times. This procedure has not been abolished even now, although the norms and some provisions, primarily the financial plan, have changed.
On the eve of the Christmas holidays, the enterprises are trying to create an upbeat mood and please employees and their children with sweet and pleasant New Year presents. Parents are often interested in the following questions: at what age do they give budget gifts from an organization to a child and how old do they give New Year gifts at an enterprise? Do they give New Year's gifts to maternity leave?
For new Year's gifts the age of workers' children matters from the state. In state institutions, free New Year gifts for children of employees are legally allowed up to 14 years of age. Private enterprises sometimes give presents not only to all underage children, but also to the employees themselves. For example, these can be postcards, cups, pens, books, etc. It all depends on the decision of the management and the means.
For officially registered employees on maternity leave, gifts are given from the birth of the child... In the case when both parents work at the same enterprise, then each of them receives a gift for a child, for two children, respectively, 4 gifts will be received in total.
The company has several options for purchasing gifts. This can be a wholesale purchase from own funds from any trading company, the purchase of goods by transferring their funds to the account of non-profit organizations, as well as trade union funding and the use of funds from the Social Insurance Fund.
The first option involves the issuance of free gifts, which is accompanied by taxation on general grounds... Therefore, the management of organizations often turns to such type of financing as transfer to non-profit organizations.
Transfers of finance to non-profit organizations
In the period from mid-November to mid-January (from the 15th to the 15th), the company is officially entitled to concessional financing of festive Christmas events and presents for employees' children. For this it is necessary to conclude an agreement with one of the non-profit organizations, which include trade unions, LSG (local self-government) bodies, state authorities, as well as state educational and cultural institutions. One of the conditions is the limitation of the budget value of the gift, which should not exceed the statutory 8 percent rate of living wage, and also must be observed a certain nomenclature that is part of the gift.
Who is eligible for gifts from social protection?
The Social Insurance Fund provides free of charge childrens new year gifts a person who is socially insured and has a child under the age of 14. These are parents, guardians, adoptive parents. Temporarily unemployed mothers who are on maternity leave until the baby reaches 3 years of age, but who have not terminated their employment agreement with the organization, as well as parents who work seasonally and have an employment relationship with the employing enterprise, have the right to receive.
Workers who are caring for a child from 3 years of age and are on leave without pay, as well as grandparents and other family members, except for the above, are not eligible for a gift. Persons who do not have documents confirming that they have young children who are under 14 years old may also be refused. Attention should be paid to such a moment as the timing when the child turns 14.
A young child whose 14th birthday comes after December 31 of the current year, but not earlier than
New Year gifts from the union
Enterprises that have a union organization shift the gift-giving mission onto it. Union members who regularly pay membership fees are eligible to receive free presents for children. Non-taxable parental income is a children's New Year's gift from the union, including confectionery, domestic toys and fruits, worth, not exceeding 8% of the subsistence minimum or a gift, the cost of which is not more than 50% of the established minimum wage. Exceeding the established rules and regulations is taxed as income in the form of additional benefits.
Up to what age are children given New Year's gifts from the trade union? Since the age of the recipients' children is not clearly stipulated by law, based on practice, trade unions usually give gifts for the New Year to young children whose age is determined by the Family Code, that is, not until the age of majority (18 years), but only up to 14.
Children's corporate gifts for the New Year
New Year's gifts to the children of employees from the employer can be presented as an additional benefit at the initiative of the management of a particular organization at their own expense and profit. In this case, the enterprise accepts decision on acceptable age limits, as well as the size and composition of the gift itself. Gifts for children for the New Year from the organization may include a non-standard set of sweets, fruits, as well as souvenirs, toys, completed at the discretion of the directors. At most enterprises, it is customary to organize a festive banquet at the expense of the enterprise.
Before purchases, the director issues an order in which the size of the goods and the amount allocated for the purchase are prescribed (determined on the basis of a preliminary estimate). The number of gifts is indicated on the basis of the lists of employees with minor children submitted by the HR department.
The order also displays information about the outlet where purchases and organizational issues will be carried out, in particular the procedure for issuing gifts
An expense item such as purchasing gifts or organizing a corporate banquet is included in tax. If the cost of the presentation exceeds the 50 percent threshold of the "minimum wage" amount, then the excess amount is subject to personal income tax and military tax.
December 24, 2017 11:38 pmIs there an age limit for employees' children to receive New Year's gifts from a commercial enterprise? Is a business obligated to provide New Year's gifts to employees' children?
Answer
The legislation does not establish the obligation of employers to provide New Year gifts to the children of employees.
- Gifts for employees for the New Year
Consequently, the issuance of these gifts is the will of the employer or the result of an agreement between the employer and the employees of this company (collective agreement).
Issue procedure new Year's gifts children of employees can be established in local regulatory documents (for example, in the Collective agreement, the Regulation on material incentives, etc.).
Also, the order (order) of the head of the organization can serve as the basis for the issuance of gifts.
A sample order is shown below.
As for the age restrictions for the children of employees who receive gifts from the employer, this is also not regulated by law.
In a local normative act, the employer has the right to determine the circle of recipients of gifts.
In many companies where trade union organizations have been established, the issues of purchasing and giving gifts to employees' children are resolved at the level of the trade union organization.
Closed joint stock company
"Alpha" Order No. 73 on the purchase of New Year gifts for the children of employees in Moscow December 14, 2010 In connection with the upcoming new year, 2013 I ORDER:
1. To present children's New Year gifts to employees of ZAO "Alpha" with children under the age of 14.
2. To the chief accountant N.N. Suslovoy to allocate funds for the purchase of gifts at the rate of 590 rubles. for one child.
3. HR manager L.Yu. Kolosova to purchase gifts and draw up a receipt for them. 4. Give gifts to employees on the basis of the statement no later than December 28, 2012.
General Director ___________ A.V. Lviv
Acquainted with the order: ___________ L.Yu. Kolosov ___________ N.N. Suslova
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The editors of the journal "Personnel business" have found out which habits of personnel officers take a lot of time, but are almost useless. And some of them may even cause bewilderment to the inspector of the State Institute of Technology.
On the eve of the New Year, every child dreams of gifts. When there is not much time left before the holidays, parents should pay attention to the possibility of getting a free present for their child. Let's consider what opportunities parents have and from which organizations you can receive New Year's gifts for children.
Children of what age are entitled to a New Year's gift from the organization
First of all, it is important to note that in the Russian Federation there is no single law or standard that obliges enterprises and organizations to congratulate the children of their employees on the New Year or sets an age limit for this. However, the average age of children who are given gifts from their parents' work ranges from 1 to 14 years. Large firms with a stable financial position can voluntarily meet their employees and give gifts for children under 16, and sometimes up to 18 years old.
Usually, a New Year's gift for the children of employees consists of a variety of sweets
As a rule, a New Year's gift includes sweets, chocolate, fruits. Sometimes a decision is made to give books and toys according to the age of the children.
Options for receiving children's New Year gifts
For working and non-working parents, there are different ways receiving children's New Year's gifts.
Receiving gifts from the company
Each organization independently decides whether to give gifts to employees' children. This decision is prescribed in the following documents: the Charter of the enterprise, the Regulation on the enterprise or the Collective Agreement. When employed, an employee can immediately familiarize himself with these documents and find in them the answer to his question: is his child entitled to a New Year's gift from the employer. Let's consider a few nuances:
- if both parents work at the same enterprise, then each of them is entitled to a gift for the child;
- if the parent has two or more children, then a present is given for each of them;
- employees who have official registration and are on maternity leave are also entitled to the issuance of New Year's gifts from the moment the child is born;
- the employer is not obliged to give gifts to the children of employees working on a project or seasonal basis, it all depends on the organization, in such a situation it is better for an employee to contact his employer or the trade union directly;
- if an employee plans to be fired in December and the last working day comes before the day the gifts are given, then the employer is not obliged to issue a children's New Year's gift on a general basis.
In addition to gifts, the employer can organize a festive New Year event for the children of employees, and the parents collect money for gifts themselves.
At the holiday, the invited Santa Claus and the Snow Maiden will themselves distribute gifts paid by their parents to the children
New Year's gifts to the children of employees can be presented as an additional incentive at the initiative of the management at the expense of the organization's own funds.
Receiving gifts from the union
If the organization includes a trade union, then employees who are its members and pay dues are entitled to receive New Year's gifts for children from 1 to 14 years old (sometimes the age range may be different, here it is worth referring to the statutes of a particular trade union). It is important to note that if the value of the gift does not exceed 8% of the established minimum subsistence level, then it is not taxed for the recipient parents. Consider the frequently asked questions:
- Can the trade union issue gift certificates to the store instead of New Year's gifts for children? Quite if it is provided for by the Regulation of a specific trade union.
- Are union gifts given to mothers who are on unpaid maternity leave during this period? This issue is also regulated by statutory documents. Refer to the Collective Bargaining Agreement or Union Regulations.
- Can a trade union employee receive a gift for a child who does not live with in a situation of parental divorce? Yes maybe. However, unions have no control over whether a parent will give this gift to a child.
- What to do if an employee regularly pays membership fees, but the trade union did not give a New Year's gift for the child, although the issuance is provided for by the statutory documents? In this case, you can file a complaint with the Labor Inspectorate.
The creator of the channel "Collector's World" on the Youtube portal made a detailed video review of the New Year's gift received from the trade union. Judging by user comments, this gift can be considered a success.
Video: New Year's bag from the trade union
Receiving gifts from the Social Protection Fund
Some categories of citizens enjoying benefits are eligible to receive children's New Year gifts from the state:
- parents with many children (if you have a certificate);
- single mothers (a certificate can also be obtained from the Social Protection Fund);
- parents of a disabled child;
- parents who are simultaneously unemployed and registered at the employment center;
- mothers on maternity leave who did not work before the birth of the child and receive social benefits.
Preferential categories of citizens have the right to receive children's New Year gifts from social protection
In all these cases, the parent must submit an application for a gift to the district administration at the place of registration. Let's take as an example the question of a mother with many children, asked in legal advice, and the lawyer's answer on the matter:
A question from a user of the Pravoved.ru portal: Hello! Our family is recognized as poor, that is, we receive free medicines, dairy cuisine and benefits until the age of 16. There are two children, I am on maternity leave, my husband works, but there is not enough for a living wage for four. Tell us, we are entitled to New Year's gifts from the social. protection?
Lawyer's answer: This issue is resolved at the local level. As a rule, New Year's gifts are given out annually families with many children, the poor, orphans, the disabled and those with one parent. To do this, you need to apply directly to the social protection authorities: either you can appear in person, or you can ask your question by phone to the Social Policy Committee of Chelyabinsk.Julia, Chelyabinsk
https://pravoved.ru/question/1846630/
Another important question: can parents receive a gift for a child from several institutions at once? Let's take an example of a question from a user of a legal portal and an answer from a specialist.
Question of the user of the portal Pravoved.ru: Hello, tell me a disabled child, we were not given a gift for the New Year from the social. protection: they said that it was not allowed, since the husband at work from the trade union had already given a gift. Is their answer justified?
Lawyer's answer: Good afternoon! If it is established locally, then of course it is. This is, I believe, an unfounded answer. It is best for you to submit a written application to the head of the local administration and the governor of the region or province to conduct an audit on this fact and eliminate violations in relation to you and the child. You are required to give a written answer and respond.Ekaterina, Krasnodar
https://pravoved.ru/question/1857262/
Thus, parents can receive several gifts for their child: from the employer, from the trade union and the Social Protection Fund at the same time, if at least one of the parents works, is a member of a trade union, and the family enjoys benefits.
We suggest that you familiarize yourself with the video filmed by the Dialogue TV and radio company and containing the recommendations of a specialist in the organizational work department on what documents must be submitted to receive New Year's gifts from the Social Protection Fund.
Video: Social Security Administration accepts applications for New Year's gifts
An informative story was also filmed in Zheleznogorsk about the issuance of gifts for children of non-working parents with a detailed list of required documents.
Video: parents who are not working can get a New Year's gift for free
Thus, parents most often can find an opportunity to receive at least one, or even several, pleasant gifts for their child. But do not forget about personal attention and creating a festive atmosphere at home with your family.
With children for winter holidays.
Today we will talk in detail with you about what gifts you can prepare for school, kindergarten and with your own hands. We will also discuss up to what age the company gives New Year presents to the children of employees.
In general, the topic of gifts, in my opinion, is always very relevant. Now there is such a variety of everything with which you can please your children that their eyes run up. Therefore, I have collected the most optimal and inexpensive ideas for you to make it easier for you to decide. Let your head rest from this problem, because there are so many festive troubles ahead!
All children are looking forward to gifts before the New Year. I remember how on the eve of the holiday mom and dad brought gifts to my sister and me from the factory where they worked then. These were sweets and fruits. And also my father always took us to the Christmas tree, where we also received gifts. Pleasant memories from childhood ...
Nowadays, not all enterprises provide their employees with New Year's gifts for children. By law, only government agencies are required to do this. Commercial organizations give out gifts at will or from the funds of their unions.
You should know that every year the FSS forms a budget, which includes, among other things, the cost of gifts from state-owned enterprises (a certain amount is laid for each child). This information is reflected in the Federal Law “On the budget of the Social Insurance Fund of the Russian Federation”.
All working employees (except for grandparents) who have a child under 14 years old, as well as mothers on maternity leave, are entitled to receive children's New Year's gifts. If you are on maternity leave to care for a child, but you have not worked anywhere before, then you will not receive a gift.
New Year gifts for the children of employees from the organization (accounting and tax accounting)
Very often working parents are interested in the question of up to how many years (up to what age) they must provide children's gift at the enterprise. As mentioned above, according to the law, only state institutions must do this without fail and only up to 14 years old, since the costs of New Year's gifts are covered from the FSS funds.
If an employee receives gifts in the total amount of less than 4,000 rubles for the tax period (that is, for the entire year), this is not subject to any income tax (letter of the Ministry of Finance of Russia dated 06/08/2010 N 03-03-06 / 1/386). For example, if during the calendar year you received a present by March 8 in the amount of 1000 rubles, then by professional holiday - in the amount of 1,000 rubles, and then by the New Year - in the amount of 500 rubles (total 2,500 for the tax period), income tax not paid.
In addition, according to this letter from the Ministry of Finance, an organization, when determining its tax base, cannot include expenses for New Year's gifts for employees' children for deduction, especially with a simplified taxation system (STS) of 6%.
Spending on children's gifts is also recorded by an accountant in the 1C program. They are expenses for ordinary activities in the “Organization expenses” part.
DIY sweet children's New Year's gifts (made of candies)
Seeing off 2019 and celebrating the Year of the Metal Rat, I want to please myself and the kids with something unusual. If your baby is not allergic to sweets, make such a cute Christmas tree for him from sweets and tinsel. Rest assured, he will appreciate your efforts!
For sweet creativity, we need:
- sweets
- tinsel
- scissors
- cardboard
- double sided tape
We glue the tape to the cardboard semicircle, as shown in the photo.
We make a cone (the base of the Christmas tree).
We glue small pieces of double-sided tape in random order.
We glue the sweets.
We take a toothpick and tightly wrap a thin red tinsel on it. This will be our "star" for the tree.
Insert a toothpick with red tinsel and carefully wrap the Christmas tree with thin green tinsel. A sweet gift is ready!
Unsweetened gifts for the New Year in kindergarten (ideas for children under 5 years old)
The question of gifts for children in kindergartens is more relevant than ever. Especially when it comes to the smallest. After all, there are allergy sufferers among children, so you have to give up the banal sweet set. But then what to give if not candy?
My daughter is 4 years old, she has been going to kindergarten since last year. So in 2017, the parent committee bought them for the New Year stuffed Toys (symbol of the year) and books. This year the designers were planning, but many parents were against it due to the presence of a large number of parts in the toy.
Therefore, after a long consultation, we decided to opt for the Masha and the Bear magnetic theater. And the price does not bite him - only 200 - 250 rubles. Although there were still good options offered - large puzzles, drawing kits, and so on.
Fun toys for the development of motor skills and imagination (modeling dough, kinetic sandgrowing crystals). True, not all parents will approve of such gifts.
New Year's gifts for children 6-7 years old in kindergarten
Most children of this age receive sweet gifts in the kindergarten. As a rule, they are ordered from a certified manufacturer at wholesale prices. Sweet sets, on average, cost parents in the range of 200 - 500 rubles apiece.
If candy gifts are not acceptable in your kindergarten, then please note that children 6-7 years old are perfect sets for creativity, table games, books with new Year's tales and assignments, Lego constructors or decorations for the home tree.
In addition, older kindergarten kids will appreciate the kits for role-playing games (doctor, lifeguard, etc.). Educational tablets will also be an excellent gift if you are not afraid of prices.
Inexpensive baby gift ideas for New Years at school
In grades 1 and 2, the guys are not that big yet, so almost everything that can be given to children 6-7 years old will suit them as a New Year's gift. Especially if it was collectively decided to give sweet sets.
Schoolchildren of this age can also be pleased with inexpensive and at the same time memorable photo souvenirs. For example, you can order a mug with the children's favorite characters and a personal wish from Santa Claus. Or you can purchase an educational puzzle (for example, with a picture of a world map).
Children of 7-8 years old will also really like various constructors and funny board games to usefully spend new year holidays... And another great present from Santa Claus can be a projector lamp. In general, ideas budget gifts quite a lot, so choose and please your kids!
Have you already decided what New Year's gifts you will give children at school and in kindergarten? Write your comments, I will be very glad! And if the article turned out to be useful for you, then share it with your friends on social networks. Until next time on the blog!
