7 . Funds (part of the funds) of maternity (family) capital are used to pay the down payment and (or) repay the principal debt and pay interest on loans, including those secured by mortgages, for the acquisition (construction) of residential premises provided to citizens under a loan agreement, including including those secured by a mortgage, for the purchase (construction) of a dwelling, concluded with one of the organizations that is:
(as amended by Federal Law No. 131-FZ of May 23, 2015)

• 1) a credit institution in accordance with the Federal Law "On Banks and Banking Activity";
• 2) has expired. — Federal Law No. 54-FZ dated March 8, 2015;
• 3) a credit consumer cooperative in accordance with Federal Law No. 190-FZ of July 18, 2009 “On Credit Cooperation”, which has been operating for at least three years from the date of state registration; (as amended by Federal Law No. 54-FZ of March 8, 2015)
• 4) another organization that provides a loan under a loan agreement, the fulfillment of an obligation under which is secured by a mortgage. (Part 7 was introduced by Federal Law No. 128-FZ of June 7, 2013)

8 . Funds (part of the funds) of maternity (family) capital are used to pay the down payment and (or) repay the principal debt and pay interest on loans, including those secured by mortgage, for the purchase (construction) of residential premises, provided that the person who received the certificate provides, or by his spouse (wife) of a document confirming that he received a loan by non-cash transfer to an account opened by the person who received the certificate, or by his spouse (wife) in a credit institution.
(Part 8 was introduced by Federal Law No. 128-FZ of 07.06.2013; as amended by Federal Law No. 131-FZ of 23.05.2015)

Article 11

1 . The funds (part of the funds) of the maternity (family) capital, in accordance with the application for disposal, are directed to the education of the child (children) in any organization on the territory of the Russian Federation that has the right to provide appropriate educational services.
(as amended by Federal Laws No. 185-FZ of 02.07.2013, No. 432-FZ of 28.12.2017)

2 . Funds (part of funds) of maternity (family) capital can be directed:

1) to pay for paid educational services;
(Clause 1 as amended by the Federal Law of December 28, 2017 N 432-FZ)
2) became invalid from February 1, 2012. - Federal Law of November 16, 2011 N 318-FZ;
3) to pay other expenses related to education, the list of which is established by the Government of the Russian Federation.

3 . Funds (part of the funds) of maternity (family) capital can be directed to education both by a natural child (children) and adopted (adopted), including the first, second, third child and (or) subsequent children. The age of a child, for whose education funds (part of the funds) of maternity (family) capital can be directed, as of the date of commencement of studies in the relevant educational program, should not exceed 25 years.

4 . The rules for directing funds (part of the funds) of maternity (family) capital for the education of a child (children) are established by the Government of the Russian Federation.

Article 11.1. Direction of maternity (family) capital funds for the purchase of goods and services intended for social adaptation and integration into society of children with disabilities

(introduced by Federal Law No. 348-FZ of November 28, 2015)

1 . Funds (part of the funds) of maternity (family) capital, on the basis of an application for disposal, are directed to the purchase of goods and services approved for circulation on the territory of the Russian Federation, intended for social adaptation and integration into society of children with disabilities, in accordance with an individual rehabilitation program by compensating expenses for the purchase of such goods and services (with the exception of expenses for medical services, as well as for rehabilitation measures, technical means of rehabilitation and services provided for by the federal list of rehabilitation measures, technical means of rehabilitation and services provided to a disabled person at the expense of the federal budget in accordance with the Federal Law dated November 24, 1995 N 181-FZ "On the social protection of persons with disabilities in the Russian Federation"). The list of goods and services intended for social adaptation and integration into society of children with disabilities is established by the Government of the Russian Federation.

2 . The purchase of goods intended for social adaptation and integration into society of children with disabilities is confirmed by sales contracts, or sales or cash receipts, or other documents confirming payment for such goods. The availability of goods purchased for a disabled child is confirmed by an inspection report drawn up by the authorized executive body of the constituent entity of the Russian Federation in the field of social services.

3 . The purchase of services intended for social adaptation and integration into society of children with disabilities is confirmed by contracts for their provision, concluded with organizations or individual entrepreneurs in accordance with the procedure established by the legislation of the Russian Federation.

4 . Funds (part of the funds) of maternity (family) capital can be used to purchase goods and services intended for social adaptation and integration into society of disabled children, both for a native disabled child (children with disabilities) and for an adopted child (adopted children) , including the first, second, third disabled child and (or) subsequent disabled children.

5 . The rules for directing funds (part of the funds) of maternity (family) capital for the purchase of goods and services intended for social adaptation and integration into society of children with disabilities, by compensating the costs of acquiring such goods and services, are established by the Government of the Russian Federation.

Article 12

(as amended by Federal Law No. 216-FZ of July 21, 2014)

1. Funds (part of the funds) of maternity (family) capital, according to the application for disposal submitted by the women listed in clauses 1 and 2 of part 1 of Article 3 of this Federal Law, can be directed to the formation of a funded pension in accordance with Federal Law of December 28, 2013 N 424- Federal Law No. 111-FZ of July 24, 2002 On investing funds to finance funded pensions in the Russian Federation, and Federal Law No. 75-FZ of May 7, 1998 On Non-State Pension Funds.

(Part 1 as amended by Federal Law No. 216-FZ of July 21, 2014)

2 . Women who have chosen to use the funds (part of the funds) of the maternity (family) capital for the formation of a funded pension, before the date of the appointment of the funded pension, have the right to refuse to use the funds (part of the funds) in the indicated direction, provided that they are used in the direction (directions) provided for (provided ) Articles 10 and 11 of this Federal Law.

3 . An application for refusal to direct funds (part of the funds) of maternity (family) capital for the formation of a funded pension may be submitted within the time limits established by Part 6 of Article 7 of this Federal Law.
(as amended by Federal Law No. 216-FZ of July 21, 2014)

4 . The rules for refusing to direct funds (part of the funds) of maternity (family) capital for the formation of a funded pension are established by the federal executive body authorized by the Government of the Russian Federation.
(as amended by Federal Laws No. 160-FZ of July 23, 2008, No. 216-FZ of July 21, 2014)

5 . Women listed in Clauses 1 and 2 of Part 1 of Article 3 of this Federal Law, who have not made a decision on the disposal of funds (part of the funds) of maternity (family) capital, are entitled, when assigning a funded pension, to take into account the funds (part of the funds) of maternity (family) capital as part of pension savings.
(as amended by Federal Law No. 216-FZ of July 21, 2014)

Article 13. Final and transitional provisions
1 . This Federal Law shall enter into force on January 1, 2007 and shall apply to legal relations arising in connection with the birth (adoption) of a child (children) in the period from January 1, 2007 to December 31, 2021.
(as amended by Federal Laws No. 433-FZ of December 30, 2015, No. 432-FZ of December 28, 2017)
2 . Establish that an application for the disposal of funds (part of the funds) of maternity (family) capital in the first half of 2010 is submitted before October 1, 2009.

President of Russian Federation

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256 of the Federal Law "On additional measures to support families with children" was created to improve the living conditions of minor children and their families.

Maternity capital, according to the legislation of Russia, is a support for those families who have children under the age of 18. Families with a second, third or subsequent child are entitled to support. The main condition for receiving maternity capital from the state is:

• whether the child has Russian citizenship;
• parents have not previously accepted other assistance from the government.

The law on maternity capital was adopted by the State Duma on December 22, 2006. On December 27 of the same year, the bill was approved by the Federation Council. 256 FZ entered into force in January 2007. The latest changes were made by the government in 2016.

The summary of the legislative act on maternity capital reflects 13 articles:

• The first article indicates the grounds on which Federal Law 256 on maternity capital was created. All grounds are enshrined in the Constitution of Russia;
• The second article contains all the basic concepts that affect the legislative act;
• The third article indicates the list of persons who are entitled to count on state support;
• The fourth contains provisions relating to the Federal Register of Persons Eligible for Supplemental Support;
• The fifth establishes the procedure and conditions for issuing a certificate for receiving family (maternity) capital;
• Sixth Art. says about the amount of family capital;
• The seventh reflects how citizens have the right to dispose of the money received;
• The eighth article describes the procedure and procedure for considering an application for maternity capital;
• Ninth article. is devoted to the procedure for transferring funds received from the state to the Pension Fund of Russia;
• The tenth outlines the conditions for using maternity capital to improve housing conditions;
• 11th art. This law on money capital regulates the distribution of funds received from the state. According to the law, citizens have the right to direct the funds of maternity capital to the education of their children, or, as indicated in Art. 11.1, for the purchase of goods and services. Purchased goods and services at the expense of public funds should be intended for social adaptation in the society of children with disabilities;
• In 12 st. of this law on materiel establishes the rules for the formation of a funded pension;
• The last 13th part of the maternity capital law contains the final provisions.

Download the text of the law

Federal Law No. 256, which entered into force in 2007, is being improved. Therefore, additions and changes are made to the document from time to time. Over the past 10 years, the legislative act has undergone 20 changes.

You can download the latest version of Federal Law 256 "On Additional Measures to Support Families with Children" with all the changes at You can also familiarize yourself with.

Recent changes to the maternity capital law

Amendments and additions to legislative acts are necessary to eliminate the causes that adversely affect the application of the law in practice, and the Federal Law on mat. capital is no exception. Due to inflation, the state annually reviews the law on financial assistance. The last changes to the Federal Law on maternity capital were made on December 28, 2016.

P 4 article 10

This article of the Federal Law on maternity capital contains information on the use of funds received to improve housing conditions. By law, funds can be sent:

• to buy a home;
• for housing construction;
• for the reconstruction of a residential building.

The 4th paragraph contains information that the purchased (built, reconstructed) housing is issued to the parents, but with an indication of the shares for the children. Acquired (built or reconstructed) housing must be located on the territory of Russia.

Paragraph 4 of Article 10 of the Federal Law “On additional measures to support families with children” has not been amended in the latest edition.

Article 7 256 FZ

This article specifies the requirements for how to dispose of the cash assistance received. According to the law on maternity capital, persons who have received a certificate for the following purposes are entitled to spend funds:

• to improve living conditions;
• for the child to receive an education;
• to create a funded pension;
• for the purchase of goods and services that will help children with disabilities socialize in society.

It has been amended many times, but in the latest edition no adjustments were made to it.

Article 3 256 FZ

It establishes the rights to additional assistance to families in which a second child and other children are born. Monetary support from the state is entitled to receive:

• women who have given birth or adopted a second child (the period of birth or adoption is considered from January 1, 2007);
• women who gave birth or adopted a third or subsequent children after January 1, 2007, but on the condition that they had not previously received such material assistance from the state;
• by law, men also have the right to count on receiving maternity capital, but if there are grounds. Grounds - a citizen is a large or single parent or guardian of the second or subsequent children, he did not previously use maternity capital, if the child was adopted, then the court decision on awarding guardianship should enter into force after January 1, 2007.

In 2016, no changes and additions were made to Article 3 of the law on maternity capital.

All changes and additions applicable to the Federal Law on Maternity Capital in December 2016 came into force on January 1, 2017.

5. Additional measures of state support for families with children (maternity capital)

Additional measures of state support for families with children are understood as measures that provide an opportunity to improve housing conditions, receive education or increase the level of pension provision.

The implementation of these measures is carried out at the expense of the federal budget in the form of maternal (family) capital, which is transferred to the budget of the FIU. The right to maternity (family) capital is formalized by issuing a personalized certificate. The procedure for issuing a certificate is established by Decree of the Government of the Russian Federation of December 30, 2006 No. 873. Upon the child (children) reaching the age of majority or upon acquiring full legal capacity before reaching the age of majority, legal representatives are obliged to transfer the certificate to the child (children).

The right to maternity (family) capital arises from 01.01.2007 in the event of the birth or adoption of a second, third or subsequent children.

Maternal (family) capital is set at 250,000 rubles. and should be revised annually to take into account inflation rates. After indexation in 2008, its size was increased to 271,250 rubles.

Persons who have received a certificate can dispose of maternity (family) capital in full or in parts in the following areas:

Improvement of living conditions;

Getting an education by a child (children);

Formation of the funded part of the labor pension.

An application for the disposal of funds can be submitted to the territorial body of the PFR after 2 years and 6 months from the date of birth (adoption) of the second, third child or subsequent children:

Not later than May 1 of the current year - for the disposal of maternity capital funds in the second half of the current year;

Not later than October 1 of the current year - for the disposal of maternity capital funds in the first half of the next year. For the disposal of maternity capital funds in the first half of 2010, an application for disposal must be submitted before 01.10. 2009

An application for the disposal of maternity (family) capital is subject to consideration by the territorial body of the PFR within a month. The FIU must notify the applicant of the decision taken within 5 days. In addition, every year, no later than September 1, the FIU must inform the persons who received the certificate about its size.

Acquired with the use of funds (part of the funds) of maternity (family) capital, housing must be located on the territory of the Russian Federation. This living space is registered in the common ownership of parents, children and other family members living with them with the determination of the size of the shares by agreement.

Maternity (family) capital funds can be used to pay for the education of both natural and adopted children, regardless of the order of birth, in educational institutions of any form of ownership that have a license and have passed accreditation. The age of the child at the date of commencement of training should not exceed 25 years.

Funds (part of the funds) of maternity (family) capital can be directed to the formation of the funded part of the labor pension in accordance with the Federal Law of December 17, 2001. No. 173 “On labor pensions in the Russian Federation”, Federal Law of July 24, 2002 No. 111 “On investing funds to finance the funded part of labor pensions in the Russian Federation” and Federal Law of May 7, 1998 No. 75 “On non-state pension funds” .

Control questions

2. Who assigns and pays child benefits?

3. From what sources are these benefits funded?

4. What types of lump-sum benefits are established by law? What categories of citizens are entitled to them? What are the benefits? What documents do I need to submit for the appointment of lump-sum benefits?

5. Which categories of women are entitled to maternity benefits? How is the benefit amount calculated? What are the terms for payment of benefits? What documents do I need to submit to apply for maternity benefits?

6. What types of monthly benefits are established by law? What categories of citizens are entitled to them? What are the benefits? What documents do you need to submit to assign monthly benefits?

7. What is maternal (family) capital? From what moment and under what conditions does the right to it arise? Which body maintains a register of persons entitled to maternity (family) capital and issues certificates for it? What are the areas of use of maternity (family) capital? What is the procedure for disposing of maternity (family) capital?

Literature

Gusov K.N. (responsible ed.). The right of social security of Russia. Textbook. M: Prospect. 2007. S.378-388.

Zakharov M.L., Tuchkova E. G. Social security law in Russia. Textbook. M: Wolters Kluver, 2004. S.411-428.

Korsanenkova A.F., Korsanenkova Yu.B. Social allowances for families with children in the Russian Federation. M: "INEK", 2007.

Filippova M.V. (ed.). Social security law. Textbook. M: Lawyer. 2006. S.226-236.

Regulations

Federal Law No. 81-FZ of May 19, 1995 “On State Benefits for Citizens with Children”

Federal Law No. 256-FZ of December 29, 2006 “On Additional Measures of State Support for Families with Children”

Federal Law No. 183-FZ of July 21, 2007 “On the budget of the Social Insurance Fund of the Russian Federation for 2008 and for the planning period of 2009 and 2010”

Federal Law of December 29, 2006 No. 255-FZ “On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory social insurance”

Federal Law No. 190-FZ of December 31, 2002 “On Providing Benefits to Compulsory State Social Insurance for Citizens Working in Organizations and for Individual Entrepreneurs Applying Special Tax Regimes and Certain Other Categories of Citizens”

Federal Law No. 122-FZ of August 22, 2004 “On Amendments to Legislative Acts of the Russian Federation and Recognition of Certain Legislative Acts of the Russian Federation as Invalid in Connection with the Adoption of Federal Laws “On Amendments and Additions to the Federal Law “On General Principles of Organization legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation” and “On the general principles of organizing local self-government in the Russian Federation”

Decree of the Government of the Russian Federation of December 30, 2006 No. 865 “On approval of the Regulations on the procedure for assigning and paying state benefits to citizens with children”

Decree of the Government of the Russian Federation of December 30, 2006 No. 873 “On the procedure for issuing a state certificate for maternity (family capital)”

Decree of the Government of the Russian Federation of February 16, 2008 No. 82 “On approval of the Rules for filing an application for the disposal of funds (part of the funds) of maternity (family capital)”

Decree of the Government of the Russian Federation of December 12, 2007 No. 862 “On the Rules for the allocation of funds (part of funds) of maternity (family capital) to improve housing conditions”

Decree of the Government of the Russian Federation of December 24, 2007 No. 926 “On approval of the Rules for the allocation of funds (part of funds) of maternity (family capital) for the education of a child (children) and the implementation of other expenses related to the education of a child (children)”

Decree of the Government of the Russian Federation of October 15, 2001 No. 727 “On the Procedure for Providing Benefits to Compulsory State Social Insurance for Convicted Persons Involved in Paid Labor”

Decree of the Government of the Russian Federation of December 30, 2006 No. 870 “On the calculation of average earnings (income) when assigning a monthly allowance for child care to persons subject to compulsory social insurance”

Order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2007 No. 74 “On approval of the List of good reasons for missing the deadline for applying for temporary disability benefits, pregnancy and childbirth”

Order of the Ministry of Health and Social Development of the Russian Federation of February 6, 2007 No. 91 “On approval of the Rules for calculating and confirming the length of service for determining the amount of benefits for temporary disability, pregnancy and childbirth”

Decree of the Constitutional Court of the Russian Federation of March 22, 2007 No. 4-P “On the case of checking the constitutionality of the provision of part one of Article 15 of the Federal Law “On the budget of the Social Insurance Fund of the Russian Federation for 2002” in connection with a civil complaint by T.A. Banykina"

Letter of the FSS of the Russian Federation dated March 5, 2008 No. 02-18 / 07-1931

Tasks

1. Kovaleva, who works under an employment contract, is on leave without pay to care for a child up to 1.5 years old. Before maternity leave for her first child, her average monthly salary was 27,000 rubles. In May 2008, her second child is due. Due to the difficult first birth, she was registered at the antenatal clinic at the 8th week of pregnancy.

What benefits is she entitled to? Where should she apply for benefits? Determine the amount of the monthly allowance for the care of a child up to 1.5 years old, maternity allowance, and a one-time allowance in connection with the birth of a child. What documents need to be submitted for the purpose of these benefits?

2. Inspector Frolova was dismissed on February 20, 2007 due to the liquidation of the organization and received three months' severance pay. Before her dismissal, her average monthly salary was 17,000 rubles, and her work experience was 8 years. She applied to the employment center, was registered as unemployed and received unemployment benefits until August 20. From 21.08.2007 to 23.01.2008 she was unable to work due to pregnancy and childbirth.

What benefits is Frolova entitled to? Determine the amount of unemployment and maternity benefits.

Which authorities and at what expense should pay them?

3. Vasilievs (husband and wife) study at a non-state university with tuition fees paid, they do not receive scholarships. In October 2007 they had a child. They were denied benefits, citing a lack of government funding.

What types of benefits is Vasilyeva entitled to? Where should you apply?

4. Koryagin serves in the army on conscription. His wife does not work, she takes care of a newborn child.

What types of benefits is Koryagina entitled to as the wife of a conscript? Where should I apply and what documents should I submit? What are the sources of their funding?

5. Zorina's child is 3.5 months old. For two years before her maternity leave, she did not work in connection with caring for her paralyzed mother.

What child support is Zorina entitled to? Where should I apply for their appointment? What are the sources of their funding?

6. The inspector of Salyut LLC contacted the editorial office of the Domashniy Advocate magazine. He said that due to the temporary suspension of work from 01.10.2007 to 01.01.2008, wages and benefits were not paid in connection with the birth of children, for pregnancy and childbirth, as well as for women on parental leave up to 1.5 years. In February 2008, two employees of Salyut, Cherepkova and Shishkina, who have children aged 1.5 years, filed a lawsuit to recover delayed benefits. The court ordered benefits from the LLC, although these benefits must be paid from social security funds.

Is the judgment correct?

7. On June 13, 2007, Vorobyeva had a child. She applied for a one-time allowance in connection with the birth of a child and an allowance for caring for a child up to 1.5 years old in March 2008. for 6 months.

Is the employer right?

For what period should the said monthly allowances be paid?

8. Vetrova is an entrepreneur without forming a legal entity. Since January 2007, she has registered on a voluntary basis in the territorial office of the FSS as a contributor. In August 2007, she gave birth to a girl.

What kind of benefits is she entitled to?

What are the amounts of these benefits?

Where should she apply for their appointment and what documents should she submit?

How will the decision of the Task change if it is not registered in the territorial branch of the FSS as a contributor?

9. Zakharova, who has two children, gave birth on February 23, 2008 to her third child.

Does she have the right to maternity (family) capital?

How and by whom is the right to it formalized?

From what moment will it acquire a direction for the disposal of capital?

What areas of use of maternity (family) capital are established by law?

"Budget educational institutions: accounting and taxation", 2008, N 5

Currently, one of the main tasks of the state is to solve the demographic problem. To solve it, the Federal Law of December 29, 2006 N 256-FZ "On additional measures of state support for families with children" (hereinafter - Law N 256-FZ) was adopted. Such an additional measure, in particular, is the provision of opportunities for children to receive education. To achieve these goals, this Law introduces such a concept as maternity (family) capital. About who it is allocated to, in what sizes and how it can be used, read in this article.

General provisions

Maternal (family) capital is money that is allocated for the implementation of the rights granted by this Law, in particular to receive education. These funds are not issued on hand, but are accumulated in the accounts of the Pension Fund. They are sent to receive education by non-cash transfer to the accounts of educational institutions.

According to Art. 3 of Law N 256-FZ, the right to receive maternity capital arises at the birth (adoption) of a child (children) with Russian citizenship from the following citizens of the Russian Federation, regardless of their place of residence:

• women who gave birth (adopted) a second child, starting from January 1, 2007;
• women who gave birth (adopted) a third child or subsequent children, starting from January 1, 2007, if they did not earlier use the right to additional measures of state support;
• men who are the sole adopters of the second, third child or subsequent children who have not previously exercised the right to additional measures of state support, if the court decision on adoption has entered into force since January 1, 2007.

However, in the event of the emergence of rights to maternity capital, the above persons do not take into account children in respect of whom they were deprived of parental rights or adoption was canceled, as well as adopted children who at the time of adoption were stepsons or stepdaughters of these persons.

The right to additional state support may arise for the father (adoptive parent) of the child with the onset of the following cases:

• the death of a woman or the announcement of her dead;
• deprivation of her parental rights;
• commission by a woman in relation to her child (children) of an intentional crime related to crimes against the person;
• cancellation of the adoption of a child.

If the father (adoptive parent), with the occurrence of the above cases, also loses the right to receive maternity capital, then the right arises for a child (children in equal shares) who has not reached the age of majority, and (or) an adult child (children in equal shares) studying full-time education in an educational institution of any type and type, regardless of its organizational and legal form (with the exception of an educational institution of additional education) until the end of such training, but no longer than until he reaches the age of 23 years.

As mentioned above, the right to additional state support measures (maternity capital) arises from the date of birth (adoption) of the second, third child or subsequent children, regardless of the time elapsed from the date of birth (adoption) of the previous child (children), which can be realized not earlier than after three years from the date of their birth (adoption).

Accounting for persons entitled to additional measures of state support

According to Art. 4 of Law N 256-FZ, in order to exercise this right, they are recorded in the federal register of persons entitled to additional measures of state support. This register contains information such as:

• insurance number of an individual personal account in the Pension Fund of the Russian Federation;
• surname, name, patronymic, as well as the surname that the person had at birth;
• date of birth;
• residence address;
• the series and number of the passport or data of another identity document, the date of issue of the indicated documents, on the basis of which the relevant information was included in the register, the name of the authority that issued them;
• date of inclusion in the register;
• information about children (last name, first name, patronymic, gender, date and place of birth, details of birth certificates, order of birth (adoption), citizenship);
• information about maternity (family) capital (the amount of maternity (family) capital, the chosen direction (s) of its disposal and its use);
• information about the termination of the right to additional measures of state support.

The maintenance of such a register is entrusted to the Pension Fund and its territorial bodies in the manner determined by the federal executive body responsible for the development of state policy and legal regulation in the field of healthcare and social development.

The amount of maternity capital

Initially, the amount of maternity capital in accordance with Art. 6 of Law N 256-FZ was 250,000 rubles. However, this Law provided that this amount should be reviewed (indexed) taking into account inflation rates and will be established in accordance with the annual budget. Moreover, both the entire amount of maternity (family) capital and its remaining part in cases of partial use for the purposes provided for by Law N 256-FZ are subject to indexation. At the same time, it is indicated that the change in the size of the maternity (family) capital, as well as its remaining part, taking into account inflation growth rates, will be carried out before the transfer of funds from the federal budget to the PFR budget. This will allow the state to timely plan the amount in the federal budget, which was indexed maternal (family) capital. The PFR must notify recipients of maternity capital annually before September 1 about its size, so that all changes in the amount of maternity (family) capital are timely known to its recipients, thereby providing the opportunity to use it most rationally.

In accordance with paragraph 1 of Art. 11 of the Federal Law of July 24, 2007 N 198-FZ "On the Federal Budget for 2008 and for the planning period of 2009 and 2010", the amount of maternity capital in 2008 is 271,250 rubles.

How to receive

The document confirming the right to additional measures of state support is a state certificate for maternity (family) capital. The document regulating the procedure for obtaining it is Decree of the Government of the Russian Federation of December 30, 2006 N 873 "On the procedure for issuing a state certificate for maternity (family) capital." Persons entitled to receive maternity (family) capital may at any time apply personally or through legal representatives to the territorial body of the PFR at the place of residence with an application for a certificate. Citizens of the Russian Federation who have left for a permanent place of residence outside the territory of the Russian Federation and do not have a registered place of residence and place of stay in the territory of the Russian Federation, submit an application directly to the Pension Fund.

The territorial body of the Pension Fund, when considering an application, has the right to verify the accuracy of the information contained in the submitted documents, and, if necessary, request additional information from the relevant authorities.

Not later than five days from the date of issuance of the relevant decision, the territorial body of the Pension Fund shall send to the person who submitted the application for the issuance of a certificate a notice of satisfaction or refusal to satisfy his application.

An applicant may be denied for the following reasons:

• lack of the right to additional measures of state support;
• termination of the right;
• submission of false information, including the order of birth (adoption) and (or) citizenship of the child, in connection with the birth (adoption) of which the right to additional measures of state support arises;
• termination of the right to additional measures of state support in connection with the use of maternity (family) capital in full.

Disposition of maternity (family) capital

According to Decree of the Government of the Russian Federation of February 16, 2008 N 82 "On approval of the Rules for filing an application for the disposal of funds (part of the funds) of maternity (family) capital", persons who have a state certificate for maternity (family) capital, in order to exercise the right to dispose of these funds, submit an application in the prescribed form. It can be filed at any time after 2 years and 6 months from the date of birth (adoption) of the second, third child or subsequent children:

• no later than May 1 of the current year - for the disposal of maternity capital funds in the second half of the current year;
• no later than October 1 of the current year - for the disposal of maternity capital funds in the first half of the year following the year of submission of the application for disposal (for the disposal of maternity capital funds in the first half of 2010, the application for disposal is submitted before October 1, 2009).

The following documents are attached to the application for disposal:

• certificate (its duplicate);
• insurance certificate of compulsory pension insurance of the person who received the certificate;
• identity documents, place of residence (stay) of the person who received the certificate;
• identity documents, place of residence (stay) and authority of the representative of the person who received the certificate - in case of submitting an application for disposal through the representative of the person who received the certificate.

Allocation of maternity capital funds for education

The funds (part of the funds) of the maternity (family) capital, in accordance with the application for disposal, are directed to the education of the child (children) in any educational institution on the territory of the Russian Federation that has the right to provide appropriate educational services.

The main document regulating the procedure for channeling maternity capital funds to a child’s education is Decree of the Government of the Russian Federation of December 24, 2007 N 926 “On Approval of the Rules for Directing Funds (Part of Funds) of Maternity (Family) Capital for Education by a Child (Children) and Implementation of Other Related with the education of the child (children) expenses".

These funds are used to pay for paid educational services provided by educational institutions by the territorial body of the Pension Fund in accordance with the contract for the provision of paid educational services concluded between the person who received the certificate and the educational institution. Payment is made by non-cash transfer to the accounts (personal accounts) of educational institutions specified in the contract for the provision of paid educational services.

In this case, copies certified by the specified educational institution shall be attached to the application for the disposal of funds:

a) contracts for the provision of paid educational services;

b) licenses for the right to carry out educational activities issued to an educational institution;

c) certificates of state accreditation of a non-state educational institution (with the exception of a preschool educational institution, an educational institution of additional education for children).

In addition, maternity capital funds can be used to pay for accommodation in a hostel provided by an educational institution to nonresident students for the period of study. When sending funds to pay for accommodation in a hostel, the following documents should be attached to the application for disposal of funds:

a) a contract for renting a dwelling in a dormitory (indicating the amount and terms for paying the fee);

b) a certificate from an educational institution confirming the fact that the child (children) lives in the hostel.

The payment for accommodation in a dormitory is sent by the territorial body of the Pension Fund in accordance with the rental agreement for residential premises in the hostel by non-cash transfer to the accounts (personal accounts) of educational institutions specified in the rental agreement for residential premises in the dormitory.

The transfer by the territorial body of the Pension Fund of funds for education by the child (children) to the account (personal account) of the educational institution may be suspended in connection with the provision of academic leave to the student. For these purposes, the person who received the certificate sends to the territorial body of the Pension Fund an application for refusal to send funds for the education of the child (children) with a copy of the order to grant the student academic leave, certified by the educational institution.

The territorial body of the Pension Fund resumes the transfer of funds for education on the basis of an application for the disposal of funds with a copy of the order for admission of the student to the educational process attached to it.

The receipt of educational services by a child may be terminated before the expiration of the contract for the provision of paid educational services in connection with his expulsion from an educational institution, including:

• in case of failure;
• at will;
• in connection with his death.

In this case, the person who received the certificate is obliged to notify the territorial body of the Pension Fund by sending an application for refusal to transfer funds (indicating the reason for the refusal), to which is attached a document (its certified copy) on expulsion from an educational institution or a death certificate of the child (children) ) (court decision declaring him (them) dead).

In turn, the educational institution, when expelling a student whose education received funds, sends information about this to the territorial body of the Pension Fund and to the person who received the certificate within a week from the date of issuance of the order on expulsion.

Accounting

The calculation of fees for the education of a child in an educational institution is carried out on the basis of agreements on paid educational services.

According to paragraph 139 of the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n, analytical accounting of settlements with debtors is kept in the Journal of Settlement Operations with Debtors by Income or in the Card of Accounting for Funds and Settlements (f. 0504051).

In accounting, the accrual of fees is reflected in the posting:

Debit of account 2 205 03 560 "Increase in accounts receivable on income from market sales of finished products, works, services"

Credit of account 2 401 01 130 "Income from market sales of finished products, works, services".

The transfer of maternity capital funds is made by the territorial bodies of the Pension Fund to the personal account of an educational institution opened with the Federal Treasury, or to a current account with a credit institution and is reflected in the following entries:

Debit account 2 201 01 510 "Receipts of funds of the institution to bank accounts"

Credit of account 2 205 03 660 "Reduction of receivables on income from market sales of finished products, works, services".

I. Zernova

Deputy magazine editor-in-chief

"Budget educational institutions:

accounting and taxation"