The funeral benefit in 2021 is reimbursed by the Social Insurance Fund. The benefit amount has increased. The procedure for processing payments has changed, because contributions were transferred to the Federal Tax Service, and benefits are paid by the fund. In the event of the death of an employee, the employer can provide support to his family members:
- provide financial assistance;
- help with funeral arrangements;
- facilitate the employment of a spouse or other relative of the deceased, etc.
But all this is on a voluntary basis or based on the company’s local regulations.
What the employer must do
The death of the insured person or a minor member of his family is one of the insured events (Clause 5, Part 2, Article 1.3 of Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ).
If the burial was carried out at the expense of a relative of the deceased or another person who took upon himself the funeral efforts, he is paid a social benefit for the funeral (Clause 1, Article 10 of the Federal Law of January 12, 1996 No. 8-FZ “On Burial and Funeral Business”, hereinafter - Law No. 8-FZ).
The employer is obliged to pay a funeral benefit (clause 4 of the Temporary Order, approved by Resolution of the Federal Social Insurance Fund of the Russian Federation dated February 22, 1996 No. 16, hereinafter referred to as the Temporary Order):
- an employee in the event of the death of his child under 18 years of age (clause 1 of article 54 of the Family Code of the Russian Federation);
- a relative or any other person (regardless of relationship with the employee) who took care of the burial of a deceased employee, including a working pensioner (clause 83 of the Methodological Instructions approved by Resolution of the Federal Social Insurance Fund of the Russian Federation dated 04/07/2008 No. 81).
Benefits for Chernobyl victims in 2021
Those who left the Chernobyl relocation zone on their own are considered to have left the Chernobyl relocation zone voluntarily. These places include areas with increased radiation, in the presence of which residents are not forcibly evicted from their permanent place of residence.
Determination of Chernobyl status
- extraordinary enrollment and admission to a local university;
- in the event of the loss of a breadwinner during the Chernobyl accident, disabled dependents are paid 20,000 rubles monthly;
- payment for the funeral of a father or mother who liquidated the consequences of the Chernobyl disaster, etc.
In contrast to the social benefit for burial, established in the form of a fixed payment, payment for funeral services for military personnel and persons equivalent to them is made according to actual costs confirmed by relevant documents, but in the amount of no more than 18,980 rubles, and in the cities of Moscow and St. Petersburg - 26,280 rubles. Families of the deceased have the right to a one-time compensation for the loss of a breadwinner, in respect of whom the interdepartmental expert council has established a causal connection between illness and death and the consequences of the Chernobyl disaster, and family members, on the day of death of the breadwinner, have the right to receive a pension in the event of the loss of a breadwinner .
Conditions for paying funeral benefits
The procedure for assigning funeral benefits is established by the Temporary Procedure and Article 10 of Law No. 8-FZ.
Availability of labor relations
The funeral benefit is paid by the company that was the employer on the day of death in relation to (paragraph 3, paragraph 2, article 10 of Law No. 8-FZ, paragraph 1, part 1, article 2.1 and paragraph 1, part 2, article 2 of the Law No. 225-FZ):
- to a deceased employee;
- one of the parents (another family member or legal representative) of the deceased minor. An uncle or aunt of a deceased minor can apply for benefits for the funeral of a nephew from their employer, for example, if his parents do not work.
If a civil law contract was concluded with a deceased employee or an employee whose minor family member died, the funeral benefit is paid not by the customer of the work (services), but by the social security department at the place of residence of the deceased. This is provided for in paragraph 4 of paragraph 2 of Article 10 of Law No. 8-FZ. The fact is that these employees are not insured persons and insurance premiums in case of temporary disability and in connection with maternity are not accrued from payments in their favor (clause 2, part 3, article 9 of the Federal Law of July 24, 2009 No. 212-FZ ).
Funeral expenses are borne by a relative or other person
A relative, legal representative or other person who has assumed the obligation to bury the deceased is guaranteed, by paragraph 1 of Article 9 of Law No. 8-FZ, to be provided free of charge with a certain list of services:
- preparation of documents necessary for burial;
- provision and delivery of a coffin and other items necessary for burial;
- transportation of the body (remains) of the deceased to the cemetery (crematorium);
- burial (cremation followed by the release of an urn with ashes).
These services can be provided free of charge by a specialized funeral service.
In this case, the funeral benefit itself is not paid to the relative (other person) (Clause 5, Article 9 of Law No. 8-FZ). The employer pays for the funeral services of the funeral company within 10 days after receiving an invoice from it (clause 3, article 9 of Law No. 8-FZ, paragraph 3, clause 12 of the Temporary Order).
If a relative of the deceased or another person bears the costs of organizing the funeral, and does not exercise the right to receive a free guaranteed list of funeral services, he is paid a funeral allowance (clause 1 of article 10 of Law No. 8-FZ, clause 6 of the Temporary Order ).
Compliance with the deadline for applying for funeral benefits
General rule. The funeral benefit is paid if the recipient applies for it no later than six months from the date of death (Clause 3, Article 10 of Law No. 8-FZ). If the deadline is missed, no benefit will be awarded.
The director died. Difficulties arise with the deadline for applying for social benefits if the director and founder as one person have died, because only the employer has the right to pay this benefit.
The general period for accepting an inheritance is six months from the date of death of the testator (Article 1154 of the Civil Code of the Russian Federation). Therefore, before the expiration of this period, there is no one to sign the order for the issuance of this benefit. Only six months later, the heirs, having assumed their rights, can appoint a new director, but the deadline for applying for benefits will be missed. In this case, the funeral organizer can restore his rights to receive benefits through the court.
Deadline for reimbursement of benefits from the Federal Social Insurance Fund of the Russian Federation. The company that paid the funeral benefit has the right to apply to the Federal Social Insurance Fund of the Russian Federation for reimbursement of the benefits paid at any time without a time limit - such a period is not established by regulations.
Benefit for only one job
Part-time workers are also recognized as insured persons in the compulsory social insurance system (part 2 of article 287 of the Labor Code of the Russian Federation, subparagraph 1 of paragraph 1 of article 2 of Law No. 255-FZ).
A part-time employee who has lost a child, or a relative of a deceased part-time employee, can apply for funeral benefits from only one employer: at the main place of work or part-time.
According to paragraph 2 of Article 10 of Law No. 8-FZ, funeral benefits are assigned on the basis of a death certificate issued by the civil registry office. Its original must be kept in the accounting department (subparagraph “b”, paragraph 84 of the Methodological Instructions, approved by Resolution of the Federal Tax Service of the Russian Federation dated 04/07/2008 No. 81). Obviously, it is impossible to pay a funeral benefit in two companies based on the original of one document.
Benefits for Chernobyl victims
- People who became victims of radiation sickness due to the explosion at the Chernobyl nuclear power plant. This includes both ordinary citizens and liquidators who directly eliminated the consequences of the accident.
- Citizens who have become disabled due to the effects of radiation exposure. This category also includes civilians, military personnel, those liable for military service, employees of the internal affairs department and fire services who worked in the exclusion zone. These include people who have become bone marrow donors for patients with radiation sickness. The time of transplantation and the time of disability are not taken into account.
- Benefits are provided to Chernobyl survivors who voluntarily left the resettlement zone.
- Citizens involved in the removal of people, material assets and livestock directly from the disaster zone. This category, along with military personnel, also included doctors.
- Those who left the exclusion zone due to the accident. Children of evacuees, who were still embryos at that moment, are also beneficiaries.
- Residents and employees of the territory with the right to resettle are entitled to social assistance.
- Residents of Region 4 (which has preferential status).
- People who lived and worked in the resettlement zone.
- Migrants from the region with the right of resettlement.
Benefit accounting
The procedure for calculating funeral benefits in accounting depends on who it is paid to.
If an employee receives benefits (due to the death of a minor family member), then make the following entry:
DEBIT 69 CREDIT 73
- The employee was accrued a funeral benefit.
If the benefit is received by a relative of a deceased employee (or a person who took on funeral expenses), then make the following entry:
DEBIT 69 CREDIT 76
- a lump sum funeral benefit has been accrued.
Reimbursement of the cost of guaranteed burial services to a specialized service should be reflected as follows:
DEBIT 69 CREDIT 76
- compensation for funeral services of a specialized organization has been accrued.
Document the payment of benefits (transfer of money to the funeral service) using the following entry:
DEBIT 73 (76) CREDIT 50 (51)
a one-time funeral benefit was paid (funeral services were paid for).
What documents will be required
Several documents are required to assign benefits.
Statement
The recipient can draw up an application for payment of funeral benefits in any form (clause 9 of the Temporary Procedure).
Death certificate
Who issues a death certificate? The recipient of the funeral benefit must submit to the employer a death certificate in Form No. 33, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274.
This document is issued by the civil registry office (clause 9 of the Temporary Order). Please note: a death certificate is issued solely for the purpose of receiving social benefits for burial. Its original remains with the company that paid the benefit.
Death abroad. A death certificate may be missing if, for example, a Russian citizen died abroad and the fact of his death was registered at a consular office or in the consular department of a diplomatic mission. In this case, relatives will be issued a death certificate (clauses 44-46 of the Administrative Regulations, approved by Order of the Russian Ministry of Foreign Affairs dated June 29, 2012 No. 10490).
Death certificate
The territorial civil registry office at the place of permanent residence of the deceased must issue a death certificate to relatives in the form approved by Decree of the Government of the Russian Federation dated July 6, 1998 No. 709.
A death certificate is used to resolve legal and other issues - inheritance, compensation of debts of the deceased, etc.
The employer of the deceased employee will need a copy of this document to issue an order to terminate the employment contract and calculate the payments due (salary, compensation for unused vacation, benefits, etc.).
Replacing a death certificate
An analysis of judicial practice shows that in some cases a death certificate can replace a death certificate when its issuance is impossible. For example, if a person died abroad.
The resolution of the Federal Antimonopoly Service of the Volga District dated September 20, 2013 in case No. A55-26411/2012 states that the certificate is only a document confirming the occurrence of a circumstance that is the basis for payment of benefits (that is, death). However, the law does not contain a prohibition on confirming this circumstance in another way.
It is logical to assume that a funeral benefit can be paid on the basis of a death certificate, however, subject to the subsequent receipt of a death certificate.
For the purposes of assigning a funeral benefit, the date of issue of the death certificate does not matter. This conclusion can be drawn based on the resolution of the Federal Antimonopoly Service of the West Siberian District dated August 17, 2010 No. A27-20466/2009.
The employer paid the funeral benefit to the employee's widow on the day of her application before she received a certificate of the death of her husband from the registry office. The Federal Social Insurance Fund of the Russian Federation decided that the benefit was paid illegally. But the judges indicated that the basis for payment of benefits is the occurrence of an insured event - death.
According to the arbitrators, the determining factor for deciding the issue of payment of benefits is the date of the occurrence of the insured event, and not the date of application for payment of benefits or the date of discharge or submission of the death certificate.
Certificate from another place of work if part-time
If an external part-time worker or a relative of a deceased part-time worker applies for funeral benefits, he must submit a certificate from another place of work (other places of work) stating that the funeral benefit was not paid there.
The certificate is drawn up in any form and certified by the seal and signature of an authorized person.
Payment of benefits under the pilot project
Features of financing, assignment and payment of insurance coverage for the regions participating in the pilot project of the Federal Insurance Fund of the Russian Federation are established by the Regulations approved by Decree of the Government of the Russian Federation dated April 21, 2011 No. 294.
As part of the pilot project, the employee applies for benefits from the employer. An application for payment of benefits is made in simple written form. The employer pays the benefit and then receives compensation from the territorial body of the Social Insurance Fund of the Russian Federation.
To do this, he uses the form given in Appendix No. 6 to Order No. 335 of the Federal Social Insurance Fund of the Russian Federation dated September 17, 2012 (clause 10 of the Regulations approved by Decree of the Government of the Russian Federation dated April 21, 2011 No. 294).
Is a Chernobyl survivor entitled to burial benefits?
Based on a certificate from a medical institution, obtain a “Death Certificate” from the civil registration department.7. Obtain permission to bury a body in any cemetery (including one closed for burial) - this is in Moscow. It may be different in other regions.8.
What compensation will be paid for funerals in 2021?
- annual additional paid rest - 14 days. For children born before April 1, 1987, this leave period is also provided, but it depends on the exact age of the person at the time of the Chernobyl disaster and varies between 7-14 days;
- 50% discount on paid rented/rented housing.
- extraordinary provision of: medical treatment, service in pharmacies, a new workplace, a place in a nursing home, etc.;
In May 2021, the Federal Law “On Amendments to Article 4 of the Law of the Russian Federation “On Social Protection of Citizens Exposed to Radiation Due to the Chernobyl Nuclear Power Plant Disaster” was adopted. According to the law, social support measures provided for children are provided to children regardless of their place of birth.
- 250% of the social pension - for liquidators, disabled people of groups 1 and 2, children who lost both parents as a result of an accident (24,799.32 rubles);
- 200% of the social pension - for those living in the exclusion zone (9919.70 rubles);
- 125% of the social pension - disabled people of group 3, relatives of the deceased (5269.88 rubles).
Registration procedure and required documents
Certain categories of beneficiaries have the right to improve their living conditions through housing subsidies from the federal budget. Thus, according to Decree of the Government of the Russian Federation dated March 21, 2021 N 153, citizens registered as in need of improved housing conditions who were exposed to radiation due to accidents at the Chernobyl Nuclear Power Plant and the Mayak PA have the right to be provided with housing.
A monthly cash payment (MCA) is paid to citizens affected by radiation, regardless of other payments. From February 1, 2021, the monthly allowance for disabled Chernobyl survivors is 2,701.62 rubles. The monthly cash payment in 2021 will be indexed from February 1st. The payment and NSS will increase by the percentage of inflation for the previous year. Presumably, the indexation coefficient will be set at 1.034 from 02/01/2021. For registration, you should contact the pension fund office at your place of residence. Read more about pension provision for citizens affected by radiation.
Personal income tax and benefits contributions
Regardless of the taxation system that the organization uses, the amount of funeral benefits or payment for the cost of funeral services is within 5562.25 rubles. (plus regional coefficient) is not taxed:
- Personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation);
- contributions for compulsory pension (social, medical) insurance (subclause 1, clause 1, article 422 of the Tax Code of the Russian Federation);
- contributions for insurance against industrial accidents and occupational diseases (subclause 1, clause 1, article 20.2 of the Law of July 24, 1998 No. 125-FZ).
