ФІНАНСОВО-ПРАВОВI ЗАСАДИ НАДАННЯ ПОСЛУГИ З ДОГЛЯДУ ЗА ДИТИНОЮ ДО ТРЬОХ РОКІВ «МУНІЦИПАЛЬНА НЯНЯ»

Abstract

The article analyzes the legal provision of child care services for children under three years of age "municipal nanny" and describes the main problems of the implementation of this service.

It is stated that assistance to parents in caring for a child up to the age of three by providing the "municipal nanny" service is one of the types of state assistance in the general system of social protection. These benefits are ancillary and incentive in nature and are provided to provide material support to families with children, to create appropriate conditions for the maintenance and upbringing of children, to protect their interests in accordance with the social policy of the state in this area. The legal basis for the provision of childcare services for children under three years of age "municipal babysitter" is regulated by the Resolution of the Cabinet of Ministers of Ukraine "Some issues of providing child care services for children under three years of age" municipal babysitter ". It is noted that the main purpose of the government project "Municipal Nanny" is to support families in which children are born, and the legalization of self-employed nannies and replenishment of the deficit Pension Fund and support people of working age who work as nannies.

It is noted that the government program has certain shortcomings. In order for the family to receive compensation, it is necessary to find a nanny who is registered as a natural person - an entrepreneur or officially employed. In practice, compensation from the state in 1779 UAH does not save the situation, as the salary will have to pay personal income tax and the Single Social Contribution, which practically covers the state compensation.

It is stated that first of all, in order to solve the existing problem, it is necessary to change the principle of state aid for childbirth, increase it at least to the subsistence level and introduce a set of state support that will interest families to give birth.

Also take into account the amount of reimbursement of the "municipal nanny" service when assigning childbirth assistance and actually increasing the amount of monthly payment of temporary disability benefits for child care up to three years by the amount of the subsistence minimum for children under 6 years. That is, add UAH 1,779 to UAH 860, and the reimbursement of the "municipal nanny" service will be terminated as one that does not work in full and does not meet the needs of today.