New Year is one of the most beloved holidays for both children and adults. This evening it is customary to give gifts. Every little child believes that he was brought by a beautiful fairy or Santa Claus. Older children know that their parents put candies under the Christmas tree, but they still look forward to them. About how gifts are given from union cells at enterprises and how old they rely on children, this article.
Features
New Year's greetings in Russia can be issued by several organizations.
- Public sector entities (city and village administrations), registry offices or clinics.
- Educational institutions: schools or kindergartens.
- Social Insurance Fund of the Russian Federation. Gifts are given to biological parents, those who have adopted children or are guardians, that is, all persons with documentary evidence that they have a child under the age of 14 in care. Free FSS gives presentations to mothers on parental leave until they reach three years of age.
An employment contract with the organization from which the woman went on maternity leave must not be terminated. If the baby is more than three years old and his mother is on vacation without pay, then the gift is not expected (from the fund).
In addition, organizations with trade unions procure New Year gifts for their employees' children 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 children of employees by the New Year. There is no governing law of the country.In this regard, there are no exact age parameters for children to receive presents.
Each enterprise independently makes such a decision. At the time of formation of the commercial structure, in its Charter, as well as in the Collective Agreement and the Regulation on the enterprise itself, this clause should be fixed. Organizations with a union cell in their composition conduct free New Year's gifts to employees with children from one year to fourteen years old inclusively.
If the profit of the enterprise is very high, then by the decision of the constituent assembly, children of employees can be gifted until they reach 18 years of age.
How much is it?
When signing a termless employment contract when applying for a job in a particular organization, you can find out in the accounting department of the company 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, pay membership dues and have dependent children under 14 years old, then you are entitled to gifts.
There are a number of points to be aware of.
- When one of the parents works at the enterprise (in the company), then he will be given gifts for each child of the above age category. If both parents work in one organization, then one and the other receives gifts for each of their children.
- An employee who has given birth to a child and has gone on maternity leave (being a permanent employee of the enterprise) is entitled to receive a New Year gift from the moment her child is born.
- Do not forget that children receive the last gift at the age of 14 if their birthday falls on the date following December 31. When the 14th anniversary happened on the eve of, for example, December 25-29, then a gift will not be given to such a child.
- The management of the company can arrange a New Year’s performance for children on the basis of trade union money laid down by law. In this case, parents purchase gifts on their own.
- Company directors usually give presentations to children of employees who work on an ongoing basis, rather than temporary and seasonal workers.
- It should be remembered that if mom or dad applied for dismissal from the organization at the end of the year, and their last working day at the enterprise will be before the festive events, then such workers are not entitled to receive New Year gifts for their children. For example, the last day of work falls on the 20th-30th. New Year - December 31. In this case, the gift is no longer received.
- An employee who is on maternity leave (on unpaid leave when the child is more than three years old) may or may not, because she does not pay contributions. It all depends on the organization’s internal charter documents.
- There are times when parents divorced, and an employee regularly pays union dues. In such a situation, he is entitled to a gift for a 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 net profit of the organization, remaining after payment of taxes and fees.
A trade union organization has the right to give each employee a present for one child, not exceeding 8% 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 limit established by law is subject to income tax (13%).
According to article 22 of the Labor Code of the Russian Federation, the head must notify each employee who is entitled to a gift for his child about the cost of the presentation if it exceeds the allowable tax-free base. The union usually organizes the purchase of gifts.
The gift may include sweets, cookies, gingerbread cookies, waffles, citrus fruits, apples and other products, as well as toys.
Each union cell has its own internal Regulation, which clearly spells out all the points regarding New Year's presents. 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 the Christmas tree.
Members of the trade union organization at the enterprise are always happy to wish the children of employees a Happy New Year and neatly perform their duties. At the time of registration for permanent work at the enterprise, make sure that you do not have unresolved questions as to whether New Year's gifts have been placed for your children and whether this event is provided for in the charter documents of the company in which you are going to work.
If you want to buy a sweet New Year's gift for your children or family friends on your own, you can go to the store. The range of ready-made gifts is wide enough. An overview of New Year's sweets sets see in the next video.