RESOLUTION OF THE MINISTRY OF LABOUR AND SOCIAL PROTECTION OF THE REPUBLIC OF BELARUS AND MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of March 28, 2008 No. 58/47

About approval of the Instruction about procedure for calculation of comprehensive income on the family member in case of purpose of child allowances 3 years are more senior

Based on part three of article 16 of the Law of the Republic of Belarus of October 30, 1992 "About public welfare payments to the families raising children" in edition of the Law of the Republic of Belarus of December 28, 2007 the Ministry of Labour and Social Protection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus DECIDE:

1. Approve the enclosed Instruction about procedure for calculation of comprehensive income on the family member in case of purpose of child allowances 3 years are more senior.

2. Declare invalid:

the resolution of the Ministry of Labour and Social Protection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of December 30, 2004 No. 166/190 "About approval of the Instruction about procedure for calculation of comprehensive income on the family member in case of purpose of child allowances" (The national register of the right acts of the Republic of Belarus, 2005, No. 18, 8/12012);

the resolution of the Ministry of Labour and Social Protection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of December 30, 2005 No. 191/172 "About modification of the Instruction about procedure for calculation of comprehensive income on the family member in case of purpose of child allowances" (The national register of legal acts of the Republic of Belarus, 2006, No. 21, 8/13803).

3. This resolution becomes effective from the date of its official publication.

 

Minister of work and social protection Republic of Belarus

V. N. Potupchik

First deputy Minister of Finance Republic of Belarus

A. M. Harkovets

Approved by the Resolution of the Ministry of Labour and Social Protection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of March 28, 2008 No. 58/47

The instruction about procedure for calculation of comprehensive income on the family member in case of purpose of child allowances is more senior than 3 years

1. The instruction about procedure for calculation of comprehensive income on the family member in case of purpose of child allowances is more senior than 3 years (further the Instruction) establishes accounting treatment for the income and calculation of comprehensive income on the family member in month for determination of the right to child allowances 3 years according to part three of article 16 of the Law of the Republic of Belarus of October 30, 1992 "About public welfare payments to the families raising children" in edition of the Law of the Republic of Belarus of December 28, 2007 are more senior (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1992, No. 27, Art. 473; National register of legal acts of the Republic of Belarus, 2007, No. 305, 2/1403).

2. The comprehensive income on the family member in month is determined by division of comprehensive income of all family members for the calendar year preceding year of the request for purpose of child allowances on the number of family members and on 12 or on the number of months for which income based on the submitted documents according to appendices 1 and 2 is gained.

3. In comprehensive income of family the amount of income of each family member gained as in cash, and natural form is considered.

4. Comprehensive income of family are included:

4.1. the salary added to workers on the tariff charges (salaries), price-work quotations for the performed work and worked time, taking into account payments of the compensating and stimulating nature (award, the allowance, surcharge), stipulated by the legislation, local regulatory legal acts;

4.2. the average earnings kept during labor and social leaves and also monetary compensation for unused labor leave;

4.3. the monetary assistance to the graduates who got professional, secondary vocational, higher education in day form of education to which the workplace is provided by distribution, the direction;

4.4. payment of time of accomplishment of the state or public duties;

4.5. surcharges for academic statuses and degrees;

4.6. money payments for honorary titles;

4.7. the cost of products issued as work wages in kind;

4.8. the Republic of Belarus established by the President personal allowances for outstanding contribution to development of industries of economy;

4.9. entrepreneurial incomes;

4.10. income gained by members of kolkhozes;

4.11. income of members of peasant farms;

4.12. No. 20/7 is excluded compliance with the Resolution of the Ministry of Labour and Social Protection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of 30.01.2012

4.13. cash allowance of the military personnel (except the military personnel of compulsory military service), faces of the private and the commanding structure of the Investigative Committee, law-enforcement bodies, bodies of financial investigations of the State Control Committee of the Republic of Belarus (further - bodies of financial investigations), bodies and divisions for emergency situations, and also the additional payments having permanent character, and the food supply (monetary compensation instead of food ration) established by the legislation;

4.14. the income of the priests working in the religious organizations or in the organizations founded by them including charitable;

4.15. remunerations under civil agreements (including payment according to works agreements);

4.16. other payments established by the employer, included in salary fund of the worker;

4.17. the awards paid according to the legislation on copyright and the related rights;

4.18. payments to sports judges for servicing of sports competitions;

4.19. the dismissal wage paid in case of the termination of the employment contract (contract) according to the legislation;

4.20. dismissal wage in case of dismissal from military service, from the Investigative Committee, law-enforcement bodies, bodies and divisions on emergency situations, bodies of financial investigations;

4.21. the amounts received in indemnification, the citizen caused to life or health in case of execution of contractual commitments or other obligations regarding the lost earnings (income);

4.22. insurance payments for compulsory insurance from labor accidents and occupational diseases: surcharges to average monthly earnings of the insured, temporarily translated in connection with damage health as a result of insured event on easier, below-paid work before recovery of working capacity or establishment of its permanent loss, monthly insurance payments insured or to persons having the right to such payment in case of death of insured;

4.23. the regular monetary assistance (compensation) paid to workers on food, journey;

4.24. payments to the jobless citizens who are taking part in paid social jobs;

4.25. the alimony received by the family member;

4.26. income gained by citizens under contracts of rent and the perpetual maintenance with dependence;

4.27. all types of the received pensions taking into account allowances, surcharges and increases;

4.28. the income of persons performing the types of craft activity provided by legal acts without registration as individual entrepreneurs;

4.29. income of private notaries, lawyers;

4.30. all types of grants irrespective of payment sources;

4.31. unemployment benefits;

4.32. financial support and other payments to jobless citizens, and also grant and the financial support paid to citizens during professional training, retraining and advanced training in the direction of bodies for work, employment and social protection;

4.33. the benefits paid according to the Law of the Republic of Belarus "About public welfare payments to the families raising children", except for lump-sum allowance in connection with the birth of the child, benefit to the woman who got registered in the state organization of health care to the 12 weeks term of pregnancy of child allowance are more senior than 3 years;

4.34. temporary disability benefit;

4.35. attendance allowance for the disabled person of the I group and person who reached 80-year age;

4.36. the public assistance in type of money given by the state and other organizations;

4.37. the financial support given on the different bases, except for the funds allocated for payment of permits to sanatorium treatment and improvement of children;

4.38. the government address public assistance in type of monthly social benefit and providing the first two years of life with food of children provided according to the Presidential decree of the Republic of Belarus of January 19, 2012 to No. 41 "About the government address public assistance" (The national register of legal acts of the Republic of Belarus, 2012, No. 12, 1/13263);

4.39.  No. 20/7 is excluded according to the Resolution of the Ministry of Labour and Social Protection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of 30.01.2012

4.40. privileges on payment of food of children in organizations of education, other organizations which according to the legislation are granted the right to perform educational activities, in case of realization by them of the educational program of preschool education, the educational program of vocational education at the level of preschool education, the educational program of vocational education at the level of preschool education for persons with intellectual insufficiency, in the amount of their cash equivalent;

4.41. income from sales of products of personal subsidiary farm (except for income from milk delivery);

4.42. excluded

4.43. income from sales of products of trade activities (hunting, fur farming, fishery, zooforages, collection of wild-growing herbs, berries, mushrooms and another);

4.44. share yields and other income from participation in property management of the organization (dividends, percent, payments for equity shares);

4.45. the cash amounts received as a result of inheritance and donation.

5. Income gained in foreign currency is considered in Belarusian rubles in the amount equivalent to the amount received in the foreign currency determined by the official rate of the corresponding currency established on the date of obtaining.

6. The income of family members is considered in the amount of, estimated before deduction of taxes on them and other obligatory payments according to the legislation.

7. Do not join in comprehensive income of family:

7.1. the state providing and other guarantees on social protection of orphan children, children without parental support provided according to the Law of the Republic of Belarus of December 21, 2005 "About guarantees on social protection of orphan children, children without parental support, and also persons from among orphan children and children without parental support" (The national register of legal acts of the Republic of Belarus, 2006, No. 2, 2/1170);

7.2. the alimony paid by family members;

7.3. the amounts paid on account of expense recovery, the children spent by the state for content who are on the state providing according to the Decree of the President of the Republic of Belarus of November 24, 2006 to No. 18 "About additional measures for the state protection of children in dysfunctional families" (The national register of legal acts of the Republic of Belarus, 2006, No. 198, 1/8110);

7.4. the cost of the gifts (money payments) received from the organizations by public holidays, holidays, festive, to the memorials established by the Presidential decree of the Republic of Belarus of March 26, 1998 No. 157 "About public holidays, holidays and memorials in the Republic of Belarus" (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1998, No. 9, the Art. 223), and also to the anniversaries determined by local regulatory legal acts;

7.5. the cost of uniform and regimentals, special clothes, special footwear, other individual protection equipment which is washing away and the neutralizing means, milk or other equivalent products, treatment-and-prophylactic food;

7.6. monthly compensation for expenses on acquisition of educational and methodical literature to pedagogical workers;

7.7. lump sum payment on acquisition children's prophetic prime necessity, paid according to the resolution of Council of Ministers of the Republic of Belarus of July 27, 2009 to No. 985 "About lump sum payment to families in case of the birth of two and more children on acquisition children's to prophetic prime necessity" (The national register of legal acts of the Republic of Belarus, 2009, No. 184, 5/30235);

7.8. compensations for mobile and traveling kind of work;

7.9. expenses on repayment of the loans (including interest-free) issued to employees of the organization on acquisition of garden lodges and acquisition by household;

7.10. financial support to the workers needing improvement of housing conditions, on construction of premises, their acquisition, expenses on complete or partial loan repayment (loans), provided to workers on housing construction;

7.11. excluded

7.12. products of personal subsidiary farm, peasant farm and trade activities used for private consumption of the citizen (family members);

7.13. excluded

7.14. the income of the persons serving sentence in places of detention or being on forced treatment;

7.15. benefit for burial, financial support for burial of the unemployed;

7.16. the one-time financial support received in connection with damnification to health, property as a result of technogenic catastrophes and accidents, natural disasters (the fires, droughts, floods and another), plunders of property, the death of the spouse (spouse), parents (adoptive parents), children (including adopted);

7.17. other income which is not listed in item 4 of this Instruction.

8. Recalculation of comprehensive income on the family member estimated for the calendar year preceding year of the request for purpose of child allowances, and review of the right to benefits is made from the date of approach of the following circumstances:

8.1. births (adoptions, adoptions) child;

8.2. appeal on compulsory military service;

8.3. the death of the family member (recognitions it is unknown absent, announcements the dead);

8.4. deprivations (recovery) of the parent rights;

8.5. placements of the child to child care residential care facility, on the round-the-clock stay in organization of education or other organization, to the individual entrepreneur who according to the legislation grants the right to perform educational activities, in case of realization by them of the educational program of preschool education, the educational program of vocational education at the level of preschool education, the educational program of vocational education at the level of preschool education for persons with intellectual insufficiency;

8.6. establishments to one or both parents of disability;

8.7. recognitions of the child aged up to 18 years the disabled person;

8.8. execution to the handicapped child of 18 years;

8.9. annulments of marriage.

9. The allowance granted on children in incomplete family is paid until the end of calendar year irrespective of the introduction of the parent in scrap.

10. The salary added on the tariff charges (salaries), price-work quotations, taking into account payments of the compensating and stimulating nature, stipulated by the legislation, local regulatory legal acts (awards, allowances, surcharges), and also other income is considered in the income of family in proportion to time of its charge.

Income of family gained in the form of social payments within incomplete calendar year and also income of mother in complete family (including the salary) shares for 12 months irrespective of the number of months for which they were received.

11. If in year, prior year of the request for benefit (12 calendar months), there were periods in which the worker was on vacation at the initiative of the employer, then for determination of the average monthly income the total amount of the salary shares for 12 months. In other cases the total amount of the salary is divided into number of months for which it is received.

12. The amounts of remunerations of members of the families working under civil agreements are determined based on agreements and (or) certificates of paid amounts.

13. Entrepreneurial incomes join in comprehensive income of family in the following procedure:

13.1. the income of individual entrepreneurs - income tax payers joins in comprehensive income of family based on the certificate of the income issued by tax authority;

13.2. entrepreneurial incomes of individual entrepreneurs - payers of the single tax join in comprehensive income based on the data specified by the entrepreneur and certified by its signature;

13.3. the income provided by individual entrepreneurs cannot be below the income from which specified persons pay compulsory insurance premiums in the amount of, established by the legislation.

14. The average monthly comprehensive income of persons who got the general basic or general secondary education in year, prior year of the request for benefit, and same year arrived in organizations of education for receipt of professional technical, secondary vocational, higher education in day form of education, is determined by division of the amount of the grant got by them for 12 months.

15. The received alimony in comprehensive income of family is considered based on postal orders or certificates of the organizations of the listed alimony is pro rata to charge time:

15.1. in case of annulment of marriage in year, prior year of the request for purpose of benefit, and collection of the alimony the comprehensive income joins the average monthly amount of the received alimony which is determined by division of total amount of the alimony received in previous year on number of months for which they were received. The same procedure is applied and when the alimony was collected judicially without annulment of marriage;

15.2. when the alimony is received not for all months of year for which the comprehensive income is determined, and this fact is confirmed by the relevant documents, the comprehensive income on the family member irrespective of the fact of annulment of marriage is estimated by division of total amount of actually received alimony for 12 months, and then on number of family members;

15.3. if marriage is dissolved and the father (mother) gives financial support on content of the child in voluntary procedure or mother (father) refused (refused) collection of the alimony, then in case of determination of comprehensive income of family the salary and (or) other income of the father (mother) in the amount of 25, of 33, of 50 percent respectively on one two, three and more children are considered.

If in the above-stated situation the father (mother) does not work or works outside the Republic of Belarus or information on the place of his (her) work is absent, the average monthly income of family instead of the income of the father (mother) joins the conditional alimony in the amount of: for one child - 25 percent, on two - 33 percent, on three and more children of 50 percent from the approved budget of subsistence minimum on average per capita in the prices of September of the year preceding year of the request for benefit.

In the same procedure the comprehensive income of family is determined if scrap is not registered, and paternity is established and also if marriage is dissolved in year of the request for benefit;

15.4. when there is judgment about collection of the alimony, but mother (father) children maintenance in year for which the comprehensive income is determined, did not receive (did not receive), the comprehensive income is estimated without the alimony based on the documents issued by law enforcement and other agencies (organizations);

15.5. without the alimony also comprehensive income is estimated if one of the former spouses lives in the territory of the country with which the Republic of Belarus has no agreement on exchange of postal money transfers and (or) the agreement on legal assistance providing questions of mutual execution of judgments.

16. On the children who are under guardianship (guardianship) in the families which do not have the status of tutorial (reception) families, the allowance is granted to guardians. At the same time not the income of guardians, but the income of parents, pensions and benefits, the alimony received on these children are considered:

16.1. if the parent obliged to payment of the alimony does not pay them or gives financial support on content of the sponsored child in voluntary procedure, then in case of determination of comprehensive income of family the salary and (or) other income of the father (mother) in the amount of 25, of 33, of 50 percent respectively on one two, three and more children are considered. If the parent obliged to payment of the alimony does not work (or lives outside the Republic of Belarus), then the income of family instead of the income of the father (mother) joins the conditional alimony in the amount of: on one child - 25 percent, on two - 33 percent, on three and more children - 50 percent from the approved budget of subsistence minimum on average per capita in the prices of September of the year preceding the request for benefit;

16.2. if one of parents pays the alimony, and the second does not work, abuses alcoholic drinks, irresponsibly treats education of children (leads socially unacceptable life), then the comprehensive income joins only the received alimony;

16.3. if both parents (the parent in incomplete family) lead socially unacceptable life, the allowance for the sponsored child is granted without the income based on references of law enforcement agencies, the local executive and administrative organ which drew up guardianship.

17. The income under the agreement of rent joins in comprehensive income of family in the amount of, determined in the agreement, but at least the size of the basic size established by the legislation per every month which falls on settlement period.

If the parties sign the contract on the perpetual maintenance with dependence, the comprehensive income of the citizen joins the money value of such content determined by the agreement.

18. The income from maintaining personal subsidiary farm, peasant farms, trade activities joins in comprehensive income of family in the following procedure:

18.1. the income from the sales of products received in country (farmer) and in personal subsidiary farms is determined based on references of the organizations (acts of purchase of the individual entrepreneurs) who purchased these products and the references issued in accordance with the established procedure by local executive and administrative organs. The specified income is considered in the amount of 15 percent from the realized sums from calculation in 12 months;

18.2. the income from sales of products of trade activities is determined based on references of the organizations which purchased these products and also based on data of local executive and administrative organs in the amount of 15 percent from the realized sums.

19. When one or both parents are disabled people and in year of the request for purpose of child allowance do not work, their income for prior year is not considered, and the average monthly comprehensive income of family joins the average monthly size of the received pension.

20. In case of recalculation of comprehensive income in connection with the death of the supporter (recognition it is unknown absent, the announcement the dead) in the average monthly income of family instead of the income of the died (dead) the average minimum pension (without surcharges) on the occasion of loss of the supporter on each child for prior year is considered.

21. In case of the death of the supporter (recognitions it is unknown absent, announcements the dead) in year, prior year of the request for benefit, the income of family joins pension amount on the occasion of loss of the supporter which shares for 12 months, irrespective of the number of months for which it was received.

22. If in family one of spouses in year, prior year of the request for benefit, returned from organization of criminal executive system or medical and labor dispensary and with respect thereto fulfilled incomplete calendar year, then in case of calculation of average monthly comprehensive income as a part of this family the arrived spouse and his income after return which are divided into the period of its work taking into account time of stay in places of detention, arrest or forced treatment is considered.

23. In case of determination of comprehensive income on the family member in family composition are considered:

23.1. mother (wife), the father (husband), children who did not reach 18 years or is more senior than this age, getting the general secondary education, and the disabled people since the childhood of I and II groups receiving social pensions;

23.2. the children who are getting professional, secondary vocational, higher education in day form of education, did not reach 18 years irrespective of the cohabitation fact with parents;

23.3. the children who are in child care residential care facilities on the round-the-clock stay in organizations of education or other organizations, at individual entrepreneurs who according to the legislation are granted the right to perform educational activities, in case of realization by them of the educational program of preschool education, the educational program of vocational education at the level of preschool education, the educational program of vocational education at the level of preschool education for persons with intellectual insufficiency, in case of their disposal from the specified organizations in family for the term of over one month;

23.4. children, including the handicapped children aged up to 18 years who are in child care residential care facilities on the round-the-clock stay in organizations of education or other organizations, at individual entrepreneurs who according to the legislation are granted the right to perform educational activities, in case of implementation of the educational program of preschool education, the educational program of vocational education by them at the level of preschool education, the educational program of vocational education at the level of preschool education for persons with intellectual insufficiency and daily returning to family (the coming contingent);

23.5. the faces which are not consisting in the registered scrap if they jointly live, conduct general economy, raise children (in case of confirmation of the fact of cohabitation according to the procedure, stipulated in Item 6 Regulations on procedure for appointment and payment of public welfare payments to the families raising children, the Council of Ministers of the Republic of Belarus approved by the resolution of March 31, 2008 No. 490 "About approval of the Regulations on procedure for appointment and payment of public welfare payments to the families raising children, on modification and amendments in the resolution of Council of Ministers of the Republic of Belarus of September 30, 1997 No. 1290 and recognition voided some resolutions of Council of Ministers of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2008, No. 84, 5/27467);

23.6. the stepsons and stepdaughters living in family if they are not considered in family of other parent.

24. In family composition are not considered:

24.1. grandfather, grandma, brothers, sisters, other relatives of mother (wife), father (husband);

24.2. the military personnel undergoing compulsory military service;

24.3. the children who are under guardianship (guardianship);

24.4. the orphan children and children without parental support who are on the state providing and accepted on education in tutorial, foster home, orphanage of family type;

24.5. children concerning whom parents are deprived of the parent rights;

24.6. persons serving sentence in organization of criminal executive system or medical and labor dispensary;

24.7. persons searched by law-enforcement bodies by determination of criminal prosecution authorities and courts.

25. In case of separate accommodation of the parents who dissolved marriage, children are considered on their actual accommodation in family of mother or father. The family composition is determined on the date of emergence of the right to benefits and allowances to them.

Appendix 1

to the Instruction about procedure for calculation of comprehensive income on the family member in case of purpose of child allowances 3 years are more senior

                           DATA
                  about the gained income in 200_
                  _______________________________
                      (surname, name, middle name)
                  Address: ________________________
      
    I report that my income and the income of family members in 200_ constituted:
      
+--------------------------------------------------------------------+
¦             Income types             ¦    Income     ¦ Documents, ¦
¦                                       +----------------¦ podtverzh-¦
¦                                       ¦ wash ¦ members seven and ¦ giving   ¦
¦                                       ¦  ¦           ¦ the size to - ¦
¦                                       ¦  ¦           ¦ the course (yes - ¦
¦                                       ¦  ¦           ¦ that, number, ¦
¦                                       ¦  ¦           ¦ by whom it is issued) ¦
+----------------------------------------+---+------------+----------¦
¦1. Salary, benefits, pensions   ¦  ¦           ¦         ¦
¦2. The income from country (farmer) ¦  ¦           ¦         ¦
¦ farms, entrepreneurial the figure - ¦  ¦           ¦         ¦
¦ to Nosta                                  ¦  ¦           ¦         ¦
¦3. Alimony                            ¦  ¦           ¦         ¦
¦4. Other income                       ¦  ¦           ¦         ¦
+--------------------------------------------------------------------+

     Правильность указанных  сведений подтверждаю.  Об ответственности
за предоставление недостоверных данных предупрежден.
     ________________________
         (личная подпись)
     "__" ____________ 200_ г. 

Appendix 2

to the Instruction about procedure for calculation of comprehensive income on the family member in case of purpose of child allowances 3 years are more senior

                           REFERENCE
                            for 200_
                about the salary and other income
       the citizen ___________ working on ________
      
+-------------------------------------------------------+
¦ Month ¦ Salary ¦ Benefits ¦ Pens and ¦ Other payments ¦
+--------+----------------+-------+------+--------------¦
¦ January ¦               ¦      ¦     ¦             ¦
¦ February ¦               ¦      ¦     ¦             ¦
¦ Mart   ¦               ¦      ¦     ¦             ¦
¦ April ¦               ¦      ¦     ¦             ¦
¦ Mai    ¦               ¦      ¦     ¦             ¦
¦ June   ¦               ¦      ¦     ¦             ¦
¦ July   ¦               ¦      ¦     ¦             ¦
¦ Augustus ¦               ¦      ¦     ¦             ¦
¦ September ¦               ¦      ¦     ¦             ¦
¦ October ¦               ¦      ¦     ¦             ¦
¦ November ¦               ¦      ¦     ¦             ¦
¦ December ¦               ¦      ¦     ¦             ¦
+-------------------------------------------------------+

     Итого: общая сумма доходов за _______ год _______________________
                                                   (сумма прописью)
       
     Руководитель организации _______________ ________________________
                                 (подпись)          (И.О.Фамилия)
     М.П.

     Главный бухгалтер _______________ _________________________
                          (подпись)          (И.О.Фамилия)
     "__" __________ 200_ г. 

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