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Federal law dated may 19, 1995 № 81-FZ "On state benefits to citizens with children" provides a number of social benefits to citizens with children: a guide to pregnancy and childbirth; lump-sum benefit to women who have registered in medical institutions in early terms of pregnancy; lump-sum benefit at child birth; monthly allowances for child care; child support (letter of the Ministry of Finance of Russia dated June 7, 2019 No. 02-05-11/42087). In addition, persons on leave for child care until they reach 3 years of age, provided for monthly compensation in the amount of 50 rubles. the Cost of providing social support to citizens in connection with the birth and upbringing of children should be reflected in the section 1004 "Protection of family and childhood". Accordingly, the payment of the aforementioned benefits and compensations should be carried out under this subsection, classification of expenses of budgets.
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