Benefit for caring for a disabled child. Tax deduction for personal income tax

Social protection of disabled people- a special direction of state policy. It is a set of measures aimed at ensuring a decent quality of life for people with disabilities. disabilities. Let us consider further what specific measures are being implemented in practice.

Main directions

Social protection of disabled people implemented within the framework of government and regional programs. They include:

1. Creation of barrier-free living conditions.
2. Providing compensation.
3. Organization of healthcare services, provision of household services.
4. Pension provision, financing.
5. Organization of employment.
6. Providing housing.

State support for people with disabilities is the most important area of ​​government activity. On modern stage there are some shortcomings in its implementation. They are determined by a variety of factors. To form effective system According to experts, it is necessary to develop a mechanism that prevents the adoption of laws relating to social security only if the state has the required amount of funds for this. Otherwise, many promises will never be realized, which will significantly undermine the trust of the needy sections of the government.

Barrier-free living conditions

One of the criteria for assessing the state’s activities in the field of social security can be the accessibility of the physical environment for people with disabilities. We are also talking about infrastructure facilities, communication and information channels. In the Russian Federation, the beginning of changing the environment was laid back in 1992. On October 2, a corresponding presidential decree was approved. The country has developed standard norms and rules that take into account the needs of needy citizens in the construction of residential buildings and infrastructure facilities. At the same time, for quite a long time there was an obstacle to the implementation of these measures. It consisted in the absence of a mechanism for carrying out the necessary work.

Target program

It is worth noting that normative base is only a prerequisite for carrying out large-scale work on the formation accessible environment for invalids. The implementation of the target program should begin with a detailed study of the private mechanisms through which accepted standards will be implemented. Monitoring the real, pressing needs of people with disabilities in various spheres of life is of no small importance. In addition, according to experts, it is necessary to develop a policy for adapting environmental conditions to the needs of people with disabilities.

Regulatory requirements

The law regulating the social protection of people with disabilities in the Russian Federation obliges the authorities to create conditions for unhindered access of these people to infrastructure facilities. Today, provisions that take into account the needs of people in need are present in building codes and regulations, adjusted accordingly. In the regions of the country, expert organizations must establish quality control of project documents for the construction and reconstruction of facilities in terms of providing access to them and their premises for people with disabilities to freely receive the necessary range of services. By law, local governments cannot grant licenses to trucking companies that refuse to equip their buses with lifts. A very promising plan for the improvement of the city is the phased reconstruction of intersections and streets, taking into account the needs of people with disabilities.

Existing problems

In fact, all requirements declared by law that enterprises, regardless of their organizational and legal type and form of ownership, are responsible for failure to fulfill obligations related to ensuring unhindered access for people with disabilities to infrastructure facilities, are not accompanied by any implementation mechanisms. There are no clear limits on liability for non-compliance. Leverages for inspection, control, and standardization of infrastructure facilities are also not provided. The fundamentals of education for people with disabilities, therefore, are only just beginning to be developed, despite the relatively long-standing adoption of the decree. Those responsible for implementing the regulations cite lack of funds as one of the main obstacles. Meanwhile, this problem, according to experts, is associated only with the issue of prioritization and insufficient control over the implementation of established standards.

Medical support

The procedure for its provision is regulated by Federal Law No. 5487-1, adopted on July 22, 1993. Key measures in the field of healthcare are given in Article 27 of the law. In accordance with its provisions, social rehabilitation of disabled people is provided, providing them with medicines, mobility aids, prosthetic and orthopedic products, professional training and advanced training. Disabled and needy citizens can receive free medical care in municipal or state health care institutions and care at their place of residence.

If the subject is unable to care for himself, he may be placed in rehabilitation center. For disabled children and people with group 1, medical care is also provided to those in need free of charge or with discounts. Social rehabilitation disabled people, rehabilitation therapy, reconstructive surgery are carried out using compulsory health insurance funds. The rules for the provision of medical care are regulated regulations government.

Housing issue

First of all, it is regulated by the Constitution. According to Article 40, the poor and other categories of people in need, which include, among others, disabled people different groups and categories must be provided with housing. It is provided free of charge or at an affordable cost. Currently, the solution to the housing issue within the framework of social security disabled people remains one of the current areas of government activity.

Employment organization

Despite a number of limitations in opportunities, regulations guarantee the right to work for people with disabilities. Legislative provisions are aimed at creating conditions that provide employment for people in need. The standards establish specific mechanisms for implementing the provided measures. One of them is the determination of employment quotas by regional executive structures. They are provided to various businesses. Within the framework of targeted programs, personnel training is also carried out, education of disabled children, career guidance and advisory services are provided.

Compensation

Families with disabled children receive financial support from the state. It is expressed in various forms. In particular, it is assigned pension for a disabled child. In some cases, able-bodied relatives are forced to care for a person with disabilities. In this case, compensation is established for the unemployed citizen. It is designed to replace part of the income that he could have received if he had been employed.

Specifics of caring for a disabled child

By general rule, compensation is assigned to an able-bodied but not working citizen who takes care of a disabled person. It does not matter whether they live together or are relatives. In accordance with in general, disabled subjects include:

1. Disabled persons 1 gr., except for disabled children.
2. Elderly persons. In relation to them, a conclusion from a medical institution is issued stating that they require constant care.
3. Subjects who have reached 80 years of age.

Unemployed citizens can also receive compensation if they have children in their care -disabled people. Age, up to which financial support can be assigned is 18 years. Compensation is established for one able-bodied but not working subject for each minor with disabilities. Amount of benefit for caring for a disabled child depends on the degree of relationship. If his father or mother (adoptive parents, guardians) takes care of him, then the amount of compensation is 5.5 thousand rubles. If another relative does this, it will be 1.2 thousand rubles.

Odds

Help for disabled children living in remote areas of the country (in Far North and equivalent areas) is specified by regional regulations. In terms of compensation, coefficients are provided for these citizens. They increase the amounts upon settlement. Such assistance to disabled children is aimed at reimbursement of additional material and physiological costs in connection with living in difficult climatic conditions. The coefficients apply to all monetary compensation established by federal law. Respectively, parents of disabled children, adoptive parents, trustees/guardians and other relatives living in areas with difficult climates receive larger amounts than in other regions of the country.

Applying for compensation

How design? To assign compensation, the entity that will take care of a minor citizen with disabilities applies to the authorized local government body. It is the structure in which it is accrued pension for a disabled child, - Pension Fund.

Documentation

To obtain allowance for caring for a disabled child, provide the authorized body with:

Additionally, a certificate from the organization leading the educational activities, that the subject who supports the disabled citizen is studying full-time. If the specified papers are in the person’s file registered with the Pension Fund, then there is no need to provide them.

Important point

Allowance for caring for a disabled child, in accordance with the law, can be received by an incapacitated or partially capable citizen. In this case, the corresponding statement is written by his legal representative. The maintenance of a disabled minor can be carried out by one of the parents. In this case, there is no need to write an application. If necessary, the authenticity of the minor’s signature is confirmed by an inspection report from the body that calculates the pension.

Additionally

If provided by law pension for a disabled child through the Pension Fund of the Russian Federation and the law enforcement agency at the same time, the entity in whose custody the minor will be may contact any of the relevant authorities. In this case, it is necessary to provide a certificate from another structure stating that no compensation was awarded. In addition, you can consult about the required documents at the territorial office of the Pension Fund of the Russian Federation or the pension service of the law enforcement agency.

Appointment dates

Allowance for caring for a disabled child begins to be provided from the month in which the application was submitted with all necessary documents to the authorized body, but not earlier in the day the opportunity for a citizen to receive compensation. Accrual is carried out to already installed disabled person amounts. In the event of the occurrence of circumstances due to which payments must be terminated, the caregiver is obliged to report them to the authorized body. This must be done within five days.

Termination of compensation

The legislation establishes cases when entities lose the opportunity to receive the stipulated amounts. For example, if he died disabled child, benefits for parents are cancelled. Other cases in which compensation is terminated include:

1. Change of place of residence of a minor.
2. Room in rehabilitation center for disabled children for full state support.
3. Termination of maintenance of a disabled subject. For this, an application from the ward is required.
4. Assignment to a citizen caring for benefits by the employment service, salary on the occasion of employment or compensation due to dismissal upon reaching old age.

In all these cases, the citizen is obliged to contact the Pension Fund with an application.

Disabled child: benefits for parents

IN federal program sufficient support for persons with disabilities is provided a large number of measures In particular, the mother of a disabled child, who raised him for at least 8 years, can retire early. It is enough to have 15 years of experience for this. In accordance with the Labor Code, mothers with a disabled child are given the opportunity to work part-time or a week. Salary is paid in proportion to time. It is worth considering that this opportunity provided until minors reach 16 years of age.

The rights of a disabled child and his relatives in the housing sector have been expanded. In particular, they are the first to receive apartments. Families with disabled children have the opportunity to receive additional area beyond the norms established by law. In addition, they are provided with land plots in the first place. Significant support can be called discounts on payment for public utilities. They make up about 50% of the established amounts for other citizens.

Transport services

The legislation provides for the provision free travel parents of a disabled child. This feature applies to suburban and urban public transport. The child has the right to take advantage of the benefit upon presentation of an identification card. Adults must obtain a special certificate. Intercity travel is paid at 50% for the indicated categories. This opportunity can be used by air, road, rail and river transport. This benefit is valid without restrictions from October to mid-May. In this case, you can buy any number of tickets. Separately, it is worth mentioning about traveling by bus. Free intercity transport can be used if the child is going to the place of treatment or back. The citizen accompanying him can take advantage of the same opportunity.

Education

Education of disabled children can be carried out on an equal basis with everyone else. To ensure the safety of a minor with disabilities, certain measures are provided. For example, if a regular preschool educational institution is not suitable for the child due to his state of health, he may be sent to a special institution in which the appropriate conditions have been created. In this case, there is no charge for staying in institutions.

Insurance experience

Does it include the period of caring for a child with disabilities? The entire period is included in the insurance period, provided that it was preceded by work activity. In addition, during the period of child care, pension points are awarded - 1.8 for each year. The corresponding rule is provided for in Federal Law No. 400 (Article 1, clause 6).

Conclusion

Caring for a disabled minor is undoubtedly very difficult work. Not everyone can combine it with regular professional activity at the enterprise. Some parents do not have the opportunity to entrust the care of their child to relatives or other people. Therefore, they have to combine it with work activity. If the child’s condition requires constant presence, one of the parents has to quit work. To reimburse part of the income that a citizen could receive when implementing labor activity, the state has provided a special allowance.

It should be remembered that its value will depend on the degree of relationship. If, for example, mother received certain time allowance for caring for a disabled minor, and then entrusted this to the grandmother, then the amount of payment will decrease from 5.5 thousand to 1200 rubles. In this case, the conditions for its appointment specified above must be met. Currently, supporting families with disabled children remains a government priority. Every year, additional measures are developed and those introduced earlier are improved. Work is actively underway to create an accessible environment for people with disabilities, including in the field of education and healthcare.

Allowance for caring for a disabled child is provided to parents (legal representatives) and other persons who are unable to work due to the need to devote all their time to caring for the patient. In addition to the above monthly payment, the child has the right to receive a social pension, as well as a set of services in kind.

Benefits for caring for children with special needs

Funds paid in favor of the child and those caring for him are aimed at his maintenance and health promotion. Special needs children require the moral and physical investment of the family and financial assistance states.

Social pension

According to paragraph 1 of Article 11 of Federal Law No. 166-FZ of December 15, 2001, a pension has been established for a disabled child. Informally, it is called a pension for caring for a disabled child.

Disabled children need extra attention

The amount is subject to annual recalculation due to inflation. In 2018, the amount of the child’s pension is 12,432.44 rubles.

Monthly cash payment

For categories of citizens entitled to receive cash payments (EDV), federal benefit recipient codes are provided. For children with disabilities, it is 084. The code is needed, among other things, to determine the amount of EDV at the local branch or on the portal of the Pension Fund of Russia (PFR).

In accordance with Federal law dated November 24, 1995 No. 181-FZ, the child is paid a monthly amount of money (annual indexation is required). From February 1, 2018, its full amount is 2590.24 rubles.

Important! EDV can be obtained through the authorities of the Pension Fund of the Russian Federation at the place of residence of the parent (legal representative).

Set of social services

According to Federal Law No. 178-FZ, disabled children, as recipients of a monthly cash payment, have the right to use a set of social services (NSS) from the date of establishment of the EDV.

Services are as follows (organizations providing the listed in-kind benefits are indicated in brackets):

• medicines, medical products, special food(medical and preventive institutions);
• vouchers to sanatorium and resort organizations (Social Insurance Fund);
• travel to the place of treatment and back without charging a fee (transport organizations).

Sanitary resort voucher

The Pension Fund issues a certificate of entitlement to NSO in kind, indicating information about the category of the beneficiary, the validity period and the list of services. This document is required to be presented to the relevant organization.

While maintaining the full NSO EDV size will be equal to 1515.05 rubles. The cost of the set of services, accordingly, is 1075.19 rubles.

There is no need to use such services. To refuse them, you must submit an application to the Pension Fund. This must be done before October 1 (one time): the changes will be effective from January 1 next year and until social services become relevant.

Care allowance: how much they pay in 2018

Since 2013, non-working able-bodied parents (adoptive parents) and guardians (trustees) are paid an allowance in the amount of 5,500 rubles in the form of compensation for caring for a child under 18 years of age, and if this is done by another person, the payment is 1,200 rubles. per month.

All specified amounts are allocated for each child in the family. The legislation does not provide for indexation of benefits.

Note! The right to receive this type of benefit does not apply to disabled persons.

When applying for benefits, the interested person must document that the child requires constant care. The payment is made together with the social disability pension.

To assign benefits, the applicant provides the following documents:

• statement;
• identification document;
• work book;
• a certificate from the local branch of the Pension Fund stating that the person is not a recipient of a pension;
• confirmation from the employment service that the applicant does not receive unemployment benefits.

Note! Often in families with disabled children there is only one parent who is forced to bear the entire burden of caring for the family. And if he has other minors who are not disabled (and who, accordingly, social pension not allowed), then a single non-working mother or father has an even more difficult time supporting their family.

IN Lately The question of the discrepancy between the amount of benefits and economic realities is increasingly being raised. Legislators plan to increase the monthly payment to 12,000 rubles starting from 2019. for parents who have to care for disabled children. This increase will allow the parent to actually stop being dependent on their own sick child, whose pension is more than 2 times higher than the care allowance.

Another innovation is that this amount is subject to annual indexation for inflation from February 1 of the corresponding year. It is planned to finance the costs of increasing the size of benefits from the federal budget.

Disability sometimes makes it difficult to lead a normal life

Nursing experience

IN seniority includes the time spent caring for a child until he comes of age or until the person providing such care is employed, with the accrual of annual pension points. More detailed information You can find out on the Pension Fund website or at your local fund branch.

Other benefits

According to Article 262 of the Labor Code of the Russian Federation, one of the parents or legal representatives raising a minor child with a disability has the right to leave annual leave when it is convenient for him. In addition, these persons, upon their application, are allocated 4 additional (paid) days off each month, which they can distribute among themselves at their discretion.

Grounds for calculating payments

The Medical and Social Expertise Institution (MSE) conducts a health assessment and issues a conclusion. Disability is registered in accordance with the legislation on social protection of the specified category of citizens.

A disabled person is a person with health problems and disorders of body functions caused by diseases, injuries or defects. For these reasons, people’s life activity is limited, which is why they need social protection. A pension as a form of support from the state is paid until the end of the period of disability or until the child reaches full civil capacity.

Once you become disabled, you can apply for assistance from the federal and sometimes state governments. The package of documents is provided to the Pension Fund or the Multifunctional Center and includes:

• statement;
• birth certificate or passport of the child;
• an extract from the medical examination report;
• passport/other document identifying the applicant (as well as confirming his permanent residence in Russia).

The required payments are made after a positive decision is made.

Additional Information! Children are not assigned disability groups - this is possible only after reaching adulthood.

Regional features

Subjects Russian Federation Increases in federal benefits are often established for families raising disabled minors. Thus, in St. Petersburg an additional payment of 15,000 rubles is provided. a person caring for a child with a severe form of disability.

Another example: in Novosibirsk region a monthly subsidy of 583 rubles is paid. for food for children with certain types of diseases.

Family and state support is important for the rehabilitation of disabled children

Payments to disabled children and their caregivers are sometimes almost the only support for a family. Able-bodied parents are often forced to devote all their time to caring for children with diseases and developmental disabilities, so for them the care allowance is a necessary income item in the family budget.

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A proposal has been introduced to the State Duma, suggesting an increase in the monthly payment for the care of disabled children to 12 thousand rubles. In addition, the draft law also proposes to index this payment annually.

As stated in explanatory note to the document, the monthly payment to parents (adoptive parents) or guardians (trustees) caring for disabled children was established on January 1, 2013. At that time, this payment was 5.5 thousand rubles. The amount of this payment has not been increased since then, since decree No. 175 of February 26, 2013 does not provide for its indexation.

The authors of the bill note that in order to ensure proper care, rehabilitation and education of a disabled child, one of the parents is most often forced to constantly be with him, without being able to work.

“According to sociological studies, the duration daily care for mothers with disabilities, up to 10 or more hours a day, says the explanatory note to the bill. – Thus, the care of one of the parents for a disabled child or a person disabled since childhood of group I is actually equated to work and is performed in an amount equivalent to average duration working day. It should also be taken into account that in a family with a disabled child there are special problems related to the need to provide more complex care for the child, purchasing special devices, apparatus, food, clothing, shoes, providing paid additional medical procedures.”

Taking into account the above, State Duma deputies from the LDPR faction proposed increasing the monthly payment for the care of disabled children to 12 thousand rubles. In their opinion, this amount is comparable to the projected minimum wage in Russia, since from May 1, 2018, the minimum wage will be 11 thousand 193 rubles.

In addition, the draft law provides for annual indexation of payments for the care of disabled children. Indexation is supposed to be carried out in the same manner as monthly cash payments provided to certain categories of citizens are indexed.

Earlier, we reported that a petition was posted on the website change.org in which parents of disabled children ask Russian President Vladimir Putin to equate payments for caring for a disabled person to the minimum wage. Svetlana Shtarkova, the author of the petition, writes that parents of disabled children, receiving an allowance of 5,500 rubles, actually become “dependents” of their disabled children and live on their pension. At the moment, the petition has collected almost 200 thousand signatures.

We also note that Russian President Vladimir Putin stated that minimum size wages (minimum wage) will be increased to 100% of the subsistence level on May 1, 2018. “We have the opportunity to equalize the minimum wage and the cost of living from May 1 of this year, we will do this,” Putin said. He also emphasized that the minimum wage will be constantly indexed and will no longer fall below the subsistence level.

State support for disabled children and their families is provided both in cash (parental benefits, child pension, EDV) and in kind (provision of social services, tax and labor benefits, assistance in paying for housing and training). Wherein social help It is prescribed not only to disabled children, but also to disabled children of groups 1, 2, 3.

Social benefits, payments and benefits are designed to help parents and guardians provide disabled children with the necessary minimum benefits. Other goals of government assistance are to help integrate children with special needs into society, develop their social skills, and provide them with opportunities equal to those of other citizens.

In 2016, there were some changes related to the support and provision of disabled children. The amount of the personal income tax deduction was increased by 2-4 times, and the opportunity was introduced to use maternity capital for the child’s integration into society ( social adaptation). For each benefit you must submit a separate application to the Pension Fund (PFR) or multifunctional center(MFC).

Allowance for caring for a disabled child

In some cases, due to health conditions, a disabled child requires constant care, which makes it impossible for the parent to work. For an able-bodied parent or another person caring for a disabled child, the state provides a special monthly allowance.

Since 2013, the payment amount has not changed and is:

• 5,500 rub. - if a parent, adoptive parent, guardian is caring;
• 1,200 rub. - if care is provided by another person in agreement with the parents.

Pay is not subject to annual indexation. It is also not available to those receiving unemployment benefits or a pension. In addition to this payment, the person who is forced to care for a disabled child is accrued work experience throughout the entire period of care.

The money is transferred simultaneously with the social pension for the child. To apply for benefits, you need to submit the following to the Pension Fund: documentation:

• The applicant's passport and work record.
• Statement:
  • from a non-working able-bodied person with a request to assign a care allowance;
  • from a parent or guardian about consent to care for the child by a third party - if the care will not be a parent or representative of a minor child.
• Inquiries:
  • from the Pension Fund that the applicant does not receive a pension;
  • from the employment service about non-receipt of unemployment benefits.
• Proof that the child needs constant care (decision of the medical board).

A care allowance can be issued by a person caring not only for a disabled child, but also for a person disabled since childhood, group 1. It is believed that people with groups 2 and 3 can sufficiently take care of themselves, therefore this benefit is not calculated for them.

Social disability pension

From the state, disabled children are entitled to a monthly pension payment. Until 02/01/2017 its size is RUB 11,903.51 The amount is subject to annual indexation. The pension is paid until the child loses his disabled status by decision of MSEC or reaches his 18th birthday.

The pension and its amounts are established by Federal Law No. 166-FZ of December 15, 2001. “On state pension provision in the Russian Federation”. You can apply for a pension only for a child, permanently living in Russia. To do this, his parents (guardians) submit the following documents to the Pension Fund along with the application:

• child's birth certificate;
• an extract from the medical and social examination report (MSE) with the decision to grant disability;
• applicant's identity card.

A pension is also due to persons with disabilities since childhood, provided that they have no work experience. Until February 1, 2017, the payment amount is 11,903.51 rubles, 9,919.73 rubles, 4,215.90 rubles. respectively for groups 1, 2, 3.

Monthly pension provision for disability, appointed by the territorial bodies of the Pension Fund, includes three components:

• social pension for a disabled child;
• monthly cash payment (MCV);
• a set of social services (NSS) for a set amount.

These parts give an understanding of the amount that a family with a disabled child can receive monthly.

Monthly cash payment (MAP)

All families with a disabled child or a person disabled since childhood, in addition to social benefits. pensions are provided monthly cash payment(EDV). Its size is inextricably linked with the NSS that the family wants to receive for a child with a disability.

The maximum amount of UDV that a family can receive if complete refusal from NSU, until 02/01/2017 is RUB 2,397.59, and the minimum with full preservation of social services is 1,402.36 rubles. Amounts are subject to annual indexation.

Note: For children over 18 years of age, payment amounts differ depending on the established disability group.

You can apply for EDV at the same Pension Fund branch where a social pension for a disabled child has already been issued. The following documents are needed:

• application in the prescribed form;
• applicant's passport;
• certificate of disability determination by ITU;
• a list of social services that the applicant refuses.

Set of Social Services (NSS)

For disabled children, simultaneously with EDV, you can apply for a set of social services provided in kind. It is permitted to be used in full, according to the approved list, or in part.

List and sizes of NSU, rub., until 02/01/2017.

Note: If a child with a disability requires constant accompaniment, his accompanying person must also be provided with free trip to the sanatorium and a travel ticket.

The child has the right to NSU simultaneously with the registration of the EDV. The Pension Fund issues a certificate to this effect to the child’s representative. There is no need to write an additional application for social services. The certificate will be required to be presented at the railway ticket office, medical institutions to receive appropriate services. It contains the following information:

• category of beneficiary (disabled child or disabled since childhood);
• period of formation of EDV;
• list of NSOs to which the recipient is entitled in the current year.

For services that the family refused, she will receive monetary compensation as part of the EDV. Change the procedure and composition of receiving services and EDV payments+ NSO is possible only from January 1 of each next year. For example, to refuse free travel on railway transport and receive a monthly compensation of 110.09 rubles for it. in 2017, the child’s representative must submit a corresponding application before October 1, 2016.

Compensation of costs from maternity capital for the child’s social adaptation

In 2016, a new service was introduced as part of the federal maternity capital program: the opportunity to spend money allocated to the family after the birth of a second child on the adaptation of a disabled child to society.

Matkapital is allowed to be used on social integration any child with a disability in family. At the same time, money for such needs can be used either partially or completely (453 thousand rubles until 2020).

At the expense of maternity capital you can receive compensation for already paid goods and services aimed at social adaptation, according to the list from the Order of the Government of the Russian Federation No. 831-r dated April 30, 2016. Unfortunately for most parents, they spend money on medical care and the purchase of medicines not allowed.

Documents for compensation of expenses are also submitted to the Pension Fund branch at the place of residence of the family. Their list includes the following items:

• statement from the certificate holder;
• the certificate itself;
• the applicant’s passport and his SNILS;
• individual approved program for the rehabilitation and adaptation of the child;
• receipts or other confirmation of payment for relevant services or purchase of goods;
• a statement from social security stating that the purchased product meets the needs of the child;
• information on where to transfer money to the applicant.

Benefits for parents of disabled children

The state provides families with disabled children not only with financial assistance, but also with a variety of benefits. They are designed to make it easier for parents to care for their children, improve financial situation families, solve primary needs.

Benefits are provided on a categorical basis without taking into account the needs of the family. That is, in order to apply for them, you do not need to provide income certificates and prove low income. The current principle of assigning benefits in connection with childhood disability is not planned for revision.

Personal income tax deduction for a disabled child in 2016

Each of working parents, adoptive parents or guardians of a disabled child are provided with (personal income tax benefits) from the state. The purpose of this type of assistance is to increase family income by reducing tax deductions.

Benefit provided regardless of family income and is the amount that is subtracted from earnings before taxes are removed from them. From January 1, 2016, according to Law No. 317-FZ of November 23, 2015, the amount of personal income tax deduction is:

• 12,000 rub. - from the salary of each parent or adoptive parent;
• 6,000 rub. - from the income of the guardian or adoptive parent.

A deduction in the specified amount is provided for every disabled child who is raised in a family. That is, for two children with disabilities, each working parent will receive benefits in the amount of 24,000 rubles. If a child is being raised by a single parent, he will be able to apply for a deduction in double size. You should apply for benefits at the place of work.

The deduction is assigned to the parent’s income up to 350,000 rubles. in year. From the month in which the amount of income exceeds the specified 350 thousand, the benefit will no longer be provided until the end of the calendar year.

Alimony after 18 years for disabled children

Parents must support disabled children, regardless of the latter’s age. In the event of a divorce, the parent who leaves their family is obliged to pay alimony for a child with a disability.

If, upon reaching adulthood, a disabled child is recognized as incapable of work and receives adult group disability, he is also assigned monthly alimony. But only in case of need and inability to provide for oneself.

Their size is:

• Any amount by agreement of the parties.
• A fixed amount ordered by the court if the parties cannot agree. When appointing it, the financial situation of both parties and their marital status are taken into account.

The court may also award alimony for the maintenance of a needy parent who is forced to care for a disabled child or someone who has been disabled since childhood.

Labor and social benefits for parents of disabled children

A number of concessions and benefits for parents raising disabled children include: Labor Code RF. They are valid throughout the Russian Federation and are mandatory. all employers, regardless of the form of ownership and charter of the enterprise.

Benefits for working parents and guardians:

• Impossibility to fire the mother of a disabled child (except for liquidation of the organization).
• Ban on night work.
• Additional vacation of 14 days at any convenient period.
• 4 additional days off per month with payment from Social Security funds.
• Opportunity for the mother of a disabled child under 16 to work part-time or weekly.

If a parent officially provides care for a disabled child under 14 years of age, then this period is counted toward his or her length of service with an increasing factor of 1.8.

One of the parents (guardians) who raised a child with a disability under 8 years of age may retire early. The benefit is also provided to parents if a person has been assigned disability since childhood only after the age of 18, and before that he was not considered a disabled child. Early retirement pension can be applied for:

• A man with at least 20 years of work experience - at 55 years old.
• Woman with continuous experience at least 15 years - at 50 years old.