Up to what age do you give New Year's gifts from the union?

New Year is one of the most favorite holidays for both children and adults. It is customary to give gifts this evening. Every little child believes that he was brought by a beautiful fairy or Santa Claus. The older children know that it was their parents who put sweets under the tree, but they are still looking forward to them. This article is about how gifts are given from trade union cells in enterprises and to what age they are entitled to children.

New Year's greeting presents in Russia can be given out by several organizations.

• Public sector structures (administrations of cities and villages), registry offices or clinics.
• Educational institutions: schools or kindergartens.
• Social Insurance Fund of the Russian Federation. Gifts are given to biological parents, those who have adopted children or are guardians, that is, all persons who have documentary evidence that they have a child under the age of 14 in their care. The FSS issues free presents to mothers who are on parental leave until they reach the age of three.

In addition, organizations that have trade unions purchase New Year's gifts for the children of their employees and give them out.

To date, the legislation of the Russian Federation does not oblige enterprises to issue gifts for the New Year to the children of employees. There is no country governing law.In this regard, there are no exact age parameters for children to receive gifts.

Each enterprise independently makes such a decision. At the time of the formation of a commercial structure, in its Charter, as well as in the Collective Agreement and the Regulation on the enterprise itself, this point should be fixed. Organizations with a trade union cell in their composition carry out free distribution of New Year's gifts to employees with children from one year old to fourteen years old inclusive.

When signing an open-ended employment contract when applying for a job in a particular organization, you can find out in the company's accounting department about the rules for issuing children's gifts from a trade union organization. If, when applying for a job, you became a member of a trade union, pay membership fees and have dependent children under 14 years old, then you are entitled to gifts.

However, there are a number of points that you should be aware of.

• When one of the parents works at the enterprise (in the firm), then he is given gifts for each child of the above age category. If both parents work in the same organization, then both one and the other receive gifts for each of their children.
• An employee who gave birth to a child and went on maternity leave (who is a permanent employee of the enterprise) has the right to receive a New Year's gift from the moment of the birth of her child.
• Do not forget that the last gift at the age of 14 is given to children if their birthday falls on the date following December 31st. When the 14th birthday happened the day before, for example, on December 25-29, then the gift will no longer be given to such a child.
• The management of the company can arrange a New Year's performance for the children with the union money stipulated by the legislation. In this case, the parents acquire gifts on their own.
• The directors of enterprises, as a rule, give presents to the children of employees who work on a full-time basis, and not to temporary and seasonal workers.
• It should be remembered that if mom or dad applied for dismissal from the organization at the end of the year, and their last working day at the enterprise will be before the onset of the holiday events, then such workers are not entitled to receive gifts for the New Year for their children. For example, the last day of work falls on the 20th and 30th. New Year - December 31st. In this case, the gift is no longer received.
• An employee on maternity leave (on leave without pay when the child is over three years old) may or may not receive, since she does not pay contributions. It all depends on the internal statutory documents of the organization.
• There are times when the parents are divorced, and the employee regularly pays union dues. In such a situation, he is entitled to a gift for a child.

Enterprises of various forms of ownership may or may not have a trade union organization. If there is no such cell at the enterprise, then the purchase of gifts is made at the expense of the organization's net profit remaining after taxes and fees.

The trade union organization has the right to give each employee a present for one child, not exceeding 8% of the value of the subsistence minimum established by the state for a given year and for each region of the country. A gift whose value significantly exceeds the statutory limit is subject to income tax (13%).

According to article 22 of the Labor Code of the Russian Federation, the manager must notify in writing each employee who is entitled to a gift for his child about the cost of the present, if it exceeds the permissible tax-free base. The trade union of the organization usually takes over the purchase of gifts.

Each trade union cell has its own internal Regulation, which clearly spells out all the points regarding New Year's gifts. For example, a gift can be expressed in the form of a certificate for the purchase of goods in a particular store for children, as well as an invitation to a Christmas tree.

The members of the trade union organization at the enterprise are always happy to wish the children of employees a Happy New Year and carefully carry out their duties. At the time of registration for permanent work at the enterprise, make sure that you do not have unresolved questions about whether your children are entitled to New Year's gifts and whether this event is provided for by the statutory documents of the company in which you are going to work.

If you would like to purchase a sweet New Year's gift yourself for your kids or family friends, you can head to the store. The range of ready-made gifts is wide enough. For an overview of New Year's sets of sweets, see the next video.