The family allowance is an amount paid to the employee (including the domestic, and individual) according to the number of children or equivalent that he has.
For a worker to receive the family allowance he must provide the employer with some documents, including a term of responsibility in which the employee declares that he is aware of his obligation to inform the company of any changes that prevent him from receiving the benefit.
We provide here, a model of Term of Responsibility that follows the requirements of the law to facilitate the process when an employee asks for family allowance. The template is ready to be used: just download, fill in the company and employee data, print and ask him to sign.
Click below to download the Statement of responsibility of the Family Salary:
DOWNLOAD TEMPLATE OF LIABILITY
What is Family Allowance
Family allowance is a monthly benefit for workers who fall under the income limit and who have children, stepchildren or guardians, up to 14 years of age or who are disabled. According to the law LAW No. 4,266, OF OCTOBER 3, 1963, Institutes the family salary of the worker:
1st. The family allowance, established by this law, will be due, by companies linked to Social Security, to every employee, as defined in the Consolidation of Labor Laws, whatever the amount and the form of their remuneration, and in proportion to the respective number of children.
2nd Art. The family allowance will be paid in the form of a percentage share, calculated on the value of the local minimum wage, rounded up to the next multiple of a thousand, for a minor child of any condition, up to 14 years of age.
How to receive the Family Salary
To be entitled to receive the benefit amount, it is necessary to be insured by Social Security. This includes any worker who contributes to the EHIC, that is, not only those with a formal contract, but also independent workers and without employment. To know all categories of policyholders click on here.
In 2017, the benefit was granted to workers with an income of up to R $ 1292.43. Whoever earns from R $ 859.89 to R $ 1,292.43, will receive a benefit of R $ 31.07 per child, every month. Whoever earns a maximum of R $ 859.88, is entitled to receive R $ 44.09 per child, monthly. These values they are stipulated in Interministerial Ordinance 8/2017.
In the case of an employment relationship, it is the employer or the company that is responsible for passing on the benefit in kind to its employees, together with the payment of the salary. As this is a benefit granted by Social Security, the amount will be refunded to the employer through a discount on the EHIC guide for each month.
The payment of the family allowance starts in the month in which the application is made and the documents are presented. If the salary is paid biweekly or otherwise, the benefit must be paid with the last payment of the month.
What can lead to a cut in family allowance
This can happen in 3 different situations:
- When children or stepchildren die;
- When the child / stepson turns 14 years old (provided he is not considered disabled);
- When the professional is disconnected from his duties in the company (unemployed, therefore).
Who can receive the family salary
The requirements for receiving the benefit are:
- Have children or similar (stepchildren or guardians) aged up to 14 years, or disabled of any age;
- Have monthly remuneration below the limit amount stipulated by the government;
- To be a contributor to Social Security.
In this way, included in the program:
- Employees or independent workers who are working regularly;
- Retired people, due to disability or age;
- People receiving sickness benefits or other Social Security benefits;
- Rural workers, active or retired.
What the employee must do to receive the benefit
To receive the family allowance, the following documents must be presented to the employer:
- Identification document with photo and CPF number;
- Responsibility Term filled out;
- Birth certificate of each dependent;
- Vaccination card for dependents up to 6 years old;
- Proof of school attendance for dependents aged 7 to 14 years;
- In the case of an invalid dependent, evaluation of the medical expertise of the EHIC;
- Application for family allowance filled.
Individual workers can apply to their union, or to the labor management agency to which they are linked. Those who receive sickness benefits or any type of retirement should apply directly to the EHIC.
When the employee is going to renew the family allowance, it is necessary to present the vaccination card for dependents up to 6 years old, always in the month of November.
In addition, it is also necessary to prove the school attendance of dependents every six months – in the months of May and November. If the family allowance is suspended for lack of renewal, the amounts of the lost months will be paid after the documents have been regularized.
Employer: How to enter the employee’s family allowance
When the employee delivers all the necessary documents, there is no need to hand them over to the EHIC, just file them with the company. Payment will be made on the sheet, the amounts will appear on the payslip employee and will be deducted from the employer’s social security contribution.
With the new project of the federal government, the eSocial, the employer needs to inform the updated data in the system so that the employee has the right to deduct in the income tax and family allowance.
Click here and check it out: EVERYTHING you need to know about eSocial
An issue that usually raises doubts about the family allowance is the amount that must be considered to define whether or not the employee is entitled to receive the benefit. It is common to be in doubt as to whether it is right to consider the worker’s base salary or his monthly remuneration, which usually has a higher value. In other words: the employee’s income, constituted by the contractual salary plus other benefits and additions received, such as:
- night additional;
- any other installment usually pays.
To make it clear, what matters for family allowance is the so-called “Contribution Salary”, That is, all events that have an EHIC levy (except 13th salary and ⅓ vacation). In other words, the value that must be considered to verify whether the employee is entitled to the benefit or not is his Monthly pay: the employee’s income, constituted by the contractual salary plus other benefits and additions received, such as bonuses, premiums, overtime, nightly additions, commissions or any other portion normally paid.
Watch out! Do not confuse monthly remuneration with the “EHIC Base”
At the “Contribution Salary”Nothing is deducted, only the maturity values are counted, since the EHIC base will be deducted from discount events with EHIC incidence, such as absences and delays, for example, in addition to the EHIC base adding 1/3 on vacation.
According to the legislation, the benefit entitlement is based on the remuneration that would be due in the month, regardless of the days worked, except in the months of admission and dismissal in which the family allowance is proportional.
Click here to see a video which explains how to calculate the family allowance in the months of admission and termination.