Social benefits - this is the advantage of citizens of certain categories, identified according to the relevant criteria, which provide them with additional social protection. Corresponding signs are a person’s achievement of a certain age, any illness or disability, disability, absence of both parents, large families and other life circumstances.
Reasons for benefits
There are only two reasons for introducing social benefits:
- Low income. This includes large families, pensioners, families where children with disabilities are kept, etc. For this reason, social benefits and their amount are often set taking into account the merits of citizens, for example, participants or invalids of the war, etc.
- Special merits. These include privileges to the Heroes of the Russian Federation, Soviet Union and Socialist Labor, full holders of the Order of Glory and Labor Glory.
What is the benefit?
The system of social benefits is to provide material discounts. This may be an exemption from payment for the provision of a certain social service or a reduction in this payment, for example:
- free travel on any form of transport;
- reduction in utility bills;
- receiving a free ticket to a holiday home or sanatorium, etc.
In addition, social benefits may be intangible. These benefits include:
- purchase of housing bypassing the queue;
- extraordinary consumer services;
- the right to enter various educational institutions without a competition;
- extraordinary service at ticket offices, retail outlets, etc.
Differentiation of benefits
As a rule, types of social benefits are differentiated according to the contingents of citizens who are entitled to them. In society, there are always people who, for various reasons beyond their control, are unable to acquire for themselves the means of subsistence in full. Such citizens primarily include children, the elderly and people with disabilities of various categories. The Russian legislation provides for a wide range of benefits for social security. The following persons have the right to receive benefits:
- large families;
- orphans;
- families with children with disabilities;
- prisoners of concentration camps in the past;
- victims of political repression;
- Heroes of Russia and the USSR, etc.
Benefits for large families
These benefits are provided in accordance with the category of children brought up in families. These include:
- Providing free leave of dairy products for baby food according to the recipes of pediatricians for children under 7 years of age.
- Free medicines to treat children under 6 years old.
- Free transport services for intercity transport, as well as inter-district for children and one of the parents.
- Children are admitted to schools out of turn.
- Free meals for children in school canteens and vocational schools.
- School and sports uniforms are provided free of charge for the entire period of study.
- Once a month you can visit exhibitions, galleries, museums for free.
- For all utilities (heating, water, gas, electricity) a 30% discount is provided.
- At the birth of the third and subsequent child, payments are provided until the age of 3 of these children is reached on a monthly basis.
- Provision of free land allotment for the construction of a residential building or garden plot.
- If a family wants to farm, it can receive an interest-free loan or free material assistance for its development.
- Land tax relief.
- The large family has the right to preferential interest-free loans loans and grants for the construction of housing and the purchase of building materials.
- A large family owning a personal vehicle is provided with a tax exemption on transport tax.
- Mothers with many children are provided preferential pension. The retirement age for such women is 50 years old.
- Since 2008, our government has provided a state award - the Order of Parental Glory. Parents raising 7 or more children can become candidates for it. The award is accompanied by a payment of 100 thousand rubles.
- When employing parents with many children, they have the right to part-time work or flexible hours, as well as part-time work.
Benefits for large families are provided in accordance with the decree of the President of the Russian Federation and may vary slightly in each specific region.
Benefits for Social Workers
For workers who provide social services in the municipal and public sectors, there are some benefits. Benefits to social workers are as follows:
- Free provision of workwear and equipment or compensation payments character on their acquisition.
- In the performance of service duties, social workers have the right to service out of turn at Sberbank branches, legal offices, consumer services, communications, catering, etc.
- Installation of residential telephones out of turn.
- Social benefits and compensatory payments for travel by public transport.
- When using a personal car to provide social services, employees are entitled to compensation for its operation.
Tax benefits
The concept of "tax social benefits" is to provide certain categories of citizens with exemption from taxes or the right to pay them in a smaller amount compared to other taxpayers. These include the following benefits:
- According to personal income tax (personal income tax).
- For individuals on property.
- For land tax.
- For transport tax, etc.
Personal income tax benefits
Parents have the right to receive a personal income tax deduction. They can be used by adoptive parents, guardians and trustees of adopted children. This deduction consists in the fact that starting from the month of the birth of the child, a monthly portion of the income received will not be taxed, i.e. Personal income tax will be paid from a smaller amount. To receive this type of deduction, the income received must be taxed by personal income tax at a rate of 13%, for example, it may be a salary in a government agency.
This right applies to both parents. In addition, unmarried or divorced parents who pay child support or otherwise support them financially can also receive this tax deduction.
In accordance with Art. 218 of the Tax Code, clause 1 for each child a tax deduction is made. It depends on the number of children brought up in a family:
- For the first child - 1400 rubles.
- In the second - 1400 rubles.
- On the 3rd and each subsequent - 3,000 rubles.
- For parents raising a disabled child, this deduction is 3,000 rubles, regardless of the order in which it appeared.
This deduction is carried out until the child is 18 years old. And when teaching him full-time, i.e. the child is a student, cadet, graduate student, intern or intern, this deduction is extended until the child reaches the age of 24.
In addition, if a child is raised by a single parent (guardian, adoptive parent), then this tax benefit may be doubled.Such a deduction is doubled if the second parent is missing, dead or is not indicated in the birth certificate (only one parent is recorded).
Tax deduction for personal income tax. How to get?
To receive social benefits on personal income tax for a child, you must write a statement and apply to the employer. Documents must be attached to the application:
- Marriage certificate.
- Birth certificate (adoption) of a child.
- If the child is disabled, then you need help about this.
- If the child is 18 years old and he is studying full-time in an educational institution, a certificate is required.
- If the parent is divorced and pays alimony, a court order or writ of execution is required to transfer these payments to the child.
- If the parents are not married or divorced and the second parent applies for personal income tax benefits, then a receipt is required from the first parent that the second is involved in the material support of the child.
Land tax benefits
Who has the social benefits of paying land tax? According to paragraph 5 of the Tax Code of the Russian Federation No. 391, the non-taxable tax base in relation to the land that is owned (perpetual use) of the taxpayer is reduced by an amount equal to 10 thousand rubles for the following categories of citizens:
- Heroes of the Russian Federation or the USSR.
- Full Knights of the Order of Glory.
- Persons with disabilities who have a 3rd degree of restriction of labor activity.
- Citizens with the 1st and 2nd disability groups established before 01.01.2004.
- Disabled childhood.
- Disabled and veterans of the Great Patriotic War and military operations.
- Chernobyl victims and citizens exposed to radiation during the Mayak industrial accident in 1957.
- Citizens who have become disabled or have suffered radiation sickness during exercises or tests of any kind of nuclear installations, including space installations and nuclear weapons.
Transport tax. Privileges
In 2014, almost all constituent entities of the Russian Federation canceled transport tax benefits for most categories of citizens. This was a consequence of the fact that high-powered cars were issued for retirees in order to avoid taxation, as well as due to a lack of budget funds.
Currently, the following categories of persons can benefit from transport tax benefits:
- WWII veterans.
- Heroes of the Russian Federation, USSR and Socialist Labor.
- Citizens who participated in the elimination of the consequences of the accident at the Chernobyl nuclear power plant.
- Disabled people 1 and 2 groups.
- Veterans who took part in the hostilities.
These benefits can only be provided for one car. If citizens of the above categories own more cars, then tax breaks are not provided for other cars.
Property tax benefits
The following real estate is taxed: apartments, rooms, houses, summer cottages and other buildings. Property tax is a local tax, it goes to local budget entities.
The following are exempt from paying such tax:
- Military personnel and citizens discharged from military service, as well as family members (parents, spouses) of military personnel who have lost their breadwinner.
- Senior citizens.
- Persons on whose plots buildings with an area of less than 50 square meters are located m
Citizens who have property tax exemptions provide information personally to tax authorities. If during the calendar year there was no such benefit before, but appeared from a certain month, then from this month recalculation is performed.
How to apply for benefits?
Social benefits and guarantees have different categories of citizens. To use them, you need to find out which of these categories you belong to and collect all the necessary documents. Some of these documents have a very limited validity period; therefore, the collection of necessary papers should begin with those for which this period is the longest. You can apply for the benefits at the MFC branch at the place of residence.
If you have no idea what kind of paper is needed to provide this or that benefit, contact the IFC, consultants will give a complete list of these documents.
