Pay for additional days off to care for a child with a disability requires separate analysis when the parent is personally bankrupt. The employer retains average earnings for the authorised days, but the social purpose alone does not establish complete immunity from enforcement. Distinguish this payment from the child’s pension, child benefits and a separate caregiver benefit.
The leave entitlement remains
Personal bankruptcy does not cancel the employment guarantee. An application and the prescribed documents are required.
The parent’s average earnings
The basis is additional days off under Labour Code Article 262, not the award of a separate pension to the child.
Labels do not establish protection
The payslip, employer’s order and bank statement identify the transfer’s components and support lawful exclusions.
Which days does the employer pay for?
Under Russian Labour Code Article 262, one parent, guardian or custodian may receive four additional paid days off each month on written application. One eligible person may use them or they may be shared. This is not four days for each parent regardless of the other parent’s use.
Once per calendar year, up to 24 consecutive days may be taken within unused days accumulated in the current year. A schedule exceeding four consecutive days must be agreed with the employer. These are not 24 extra days on top of the overall entitlement. Under the Rules approved by Government Resolution No. 714, the employer issues an order, each day is paid at average earnings, and unused annual balances are not carried into the next year.
This employment guarantee applies to the working parent. It does not require an employer to pay a non-working family member. Having several children with disabilities does not increase the number of days. Annual leave, unpaid leave and other periods of release from work must be checked under paragraph 10 of the Rules: additional care days cannot overlap those periods.
What the Bank of Russia clarified
In Letter No. 45-1-2-OG/4459 of 7 April 2026, the Bank of Russia’s National Payment System Department stated that pay for additional days off for people caring for children with disabilities is not included among income immune from enforcement under Article 101 of Law No. 229-FZ. The letter excludes income codes 2, 3, 4 and 5 for this payment; it identifies code 1 for income subject to the deduction limits of Article 99.
Distinguish four types of receipt
| Receipt | Evidence of its basis | Do not assume |
|---|---|---|
| Pay for additional Labour Code care days | Employer’s order, dates and average-earnings calculation | Complete immunity solely because the days are used for care |
| Pension or benefit awarded to the child | Award decision, beneficiary and bank statement | That it is the parent’s ordinary salary because it reaches the parent’s account |
| A separate caregiver payment | Exact payment name, governing act and awarding authority’s decision | That it is the same payment as employer-paid care days |
| One transfer containing salary and care-day pay | Payroll and bank-transfer breakdown | That the entire transfer follows the treatment of one selected component |
What to do during asset realisation
The general rules for the bankruptcy estate and exclusion of protected funds are in Bankruptcy Law Article 213.25. Protected maintenance funds are determined with regard to Civil Procedure Code Article 446, dependants and the circumstances of the case. Granting additional care days does not create another subsistence minimum on top of the amount already retained from salary.
Paragraphs 1–2 of Supreme Court Plenum Resolution No. 48 distinguish the debtor’s income, protected money and payments for the maintenance of other people. If money is genuinely awarded to the child, it cannot automatically be treated as the parent’s freely disposable income. But pay for the employee’s days off cannot simply be equated with every measure supporting a child with a disability.
The financial manager initially considers exclusion. Unresolved disagreements are decided by the commercial court within the bankruptcy case. Additional necessary expenses, such as treatment, need separate evidence: prescriptions, calculations, information about available provision and actual need. The child’s status alone does not justify a promise that any requested amount will be excluded.
Five steps before spending disputed money
- Identify the payment. Ask payroll to state expressly whether the accrual is average earnings for additional days under Article 262, salary or something else.
- Collect the grounds. Keep the application, dated employer’s order and calculation. To obtain the days, provide the employer with the documents required by paragraphs 4–7 of Rules No. 714: disability, child and residence records, and evidence of use by other eligible people, subject to the prescribed exceptions.
- Separate receipts. Obtain the payslip and full bank statement. Identify the child’s money, care-day pay, the parent’s remaining income and protected amounts already received for the period.
- Write to the financial manager. Identify the specific receipt, period, amount and grounds for exclusion. If the child needs extra expenditure, attach a separate calculation and supporting records.
- Resolve the substance of the dispute. Obtain a calculation or reasoned response. If no agreement is reached, apply to the bankruptcy court. Do not transfer the disputed balance to relatives or replace evidence with the payment label “for the child”.
Illustrative example of a mixed transfer
For one month, a parent receives RUB 50,000 after deductions: RUB 42,000 in salary and RUB 8,000 for additional care days. Assume that the confirmed total protected amount for that month is RUB 30,000, there are no other receipts or additional grounds for exclusion, and all RUB 50,000 in this example is treated as the parent’s income.
RUB 30,000 is then retained from the combined receipt, leaving a difference of RUB 20,000. The label “care days” alone does not add the entire RUB 8,000 to the protected RUB 30,000. If other grounds for protection or money belonging to a different beneficiary are established, the calculation must change.
RUB 30,000 is an assumption, not a universal subsistence minimum. This example does not replace a determination concerning actual funds or establish a withholding percentage for everyone in bankruptcy.
For different procedural stages and access to ordinary employment income, see Salary During Russian Personal Bankruptcy.
Frequently asked questions
Does bankruptcy remove the right to additional care days?
Not by itself. The employment entitlement and permission to use the resulting money are separate questions. Meet the leave conditions and disclose the payment to the financial manager.
Can I accumulate 24 days and keep all the pay outside the estate?
Accumulating days within the permitted limits does not create separate financial immunity. Scheduling, documentation and analysis of the receipt still apply. Leave conditions do not automatically determine the protected amount.
Does income code 1 mean exactly 50% is taken in bankruptcy?
No. The code identifies a payment classification for transfers and enforcement proceedings. Asset realisation has no universal “half of every payment” rule: the estate, lawful exclusions and court orders must be considered.
Can the payment be put in the other parent’s name to hide income?
Do not misrepresent the actual recipient or conceal a payment. Parents may lawfully share care days under Article 262, but the records must reflect who actually takes the days and receives payment from their employer.
Need to check your care-day payment?
An initial consultation can examine the employer’s accruals, separate child benefits and the documents needed to retain protected funds.
Book an initial consultationReviewed on 7 September 2026. This guide concerns Russian law and a working parent’s personal bankruptcy. Treatment of a particular payment depends on the records and circumstances of the case.