Financial assistance to the employee - payments, calculation nuances. Material aid. Payment and accounting procedure
Typically, financial assistance is paid in a fixed amount (for example, 1000 rubles). Its size depends on the magnitude of the person’s unforeseen expenses and financial condition companies.
Reasons for payment
Financial assistance is paid on the basis of an order from the manager or an application from the employee signed by the manager.
The order for payment of financial assistance indicates:
- last name, first name and patronymic of the person receiving assistance;
- the reason for issuing financial assistance (for example, due to difficult financial situation, death of a family member of the employee, fire, natural disaster etc.);
- amount of assistance.
If financial assistance is paid on the basis of an application, the employee must indicate in it the reason why he needs it. The manager signs the application (puts a resolution) and indicates the amount of assistance. For example: “Accounting department – provide financial assistance in the amount of 2000 rubles.”
If financial assistance is paid in connection with a natural disaster or other emergency (fire, theft of property, etc.), the employee must submit the relevant documents to the accounting department (for example, a certificate from the police about the fact of theft, a certificate from the fire department about the fire, etc. ).
When paying financial assistance in connection with the death of an employee's family member, a copy of the death certificate is submitted to the accounting department. If financial assistance is paid to the employee’s relatives in connection with his death, then a copy of the employee’s death certificate must be submitted to the accounting department.
You can pay assistance along with wages according to statement or expense cash order. If a person does not work for the company, then the payment is issued by an expense cash order.
Taxation of financial assistance
Any material assistance does not reduce taxable profit (clause 23, article 270 of the Tax Code of the Russian Federation). But insurance premiums must be paid on the amounts of financial assistance. However, there is also a special rule that exempts some types of financial assistance from paying insurance premiums. This is assistance to victims of a natural disaster or terrorist attack, assistance to an employee in connection with the death of a member of his family, as well as to employees at the birth (adoption) of a child, paid within the first year after the birth (adoption), but up to 50,000 rubles. for each child (clause 3, clause 1, article 422 of the Tax Code of the Russian Federation). Also, financial assistance on other grounds is not subject to insurance premiums up to 4,000 rubles per year. Taxation of financial assistance with personal income tax depends, firstly, on the reason for its provision, and secondly, on the amount. Assistance provided is not taxed (clause 8, 8.2, 8.3, 8.4 of Article 217 of the Tax Code of the Russian Federation):
- in connection with a natural disaster or other emergency, regardless of the source of payment;
- in connection with the death of a family member (members) of an employee, retired former employee, or family members of a deceased employee, retired former employee;
- charitable organizations in the form of humanitarian and charitable assistance;
- to low-income and socially vulnerable categories of citizens in the form of targeted amounts social assistance according to government programs;
- people affected by terrorist attacks in the territory Russian Federation, regardless of the source of payment;
- to parents (adoptive parents, guardians) at birth (adoption), paid during the first year after the birth (adoption) of a child up to 50,000 rubles for each child.
Financial assistance up to 4,000 rubles per year issued to:
- employees for other reasons;
- former employees who resigned due to retirement due to disability or age.
Of all the listed types of financial assistance, contributions for insurance against accidents at work and occupational diseases are subject to only payments on grounds that were not listed above. For example, assistance for vacation, due to a difficult financial situation, for treatment, for the purchase of property, for family reasons.
Those types of financial assistance that are not subject to insurance contributions for compulsory health insurance, compulsory social insurance and compulsory medical insurance are not subject to contributions for “injury”, since the bases for the assessment of both contributions are now the same (Resolution of the Government of the Russian Federation of December 31, 2010 No. 1231).
Sources of financial assistance payments
Financial assistance can be paid:
- at the expense of the retained earnings of the company;
- at the expense of other expenses.
Financial assistance can be paid from retained earnings only by decision of the general meeting of participants (founders) or shareholders of the company, which is documented in minutes.
Financial assistance to an employee, what is it? What types are there? Does the law set the size in 2019? Who is eligible in 2019? How is assistance paid and how can it be processed for an employee of an organization if he finds himself in a difficult life situation? Is it subject to tax in 2019 and if so, how to calculate it correctly?
U good employer Work in the organization should always be organized so that any employee knows that in an unforeseen situation he can count on support, including financial support in various cases. The law does not prohibit encouraging employees on behalf of the employer, for example, in honor of the birth of a child or on a wedding day. Also, the organization can (and sometimes is obliged) to support the relatives of the deceased employee. Or vice versa, support an employee of the organization if one of his relatives has died.
If you want to learn more about how and for what reasons you can receive financial assistance according to the law or at the initiative of the employer in 2019, please contact the site’s consultants.
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In 2019, the management of organizations is not obligated to pay financial assistance to an employee. However, this may be provided by local regulations organizations. What is assistance from the organization? This is money, food, clothing, medicine, in general, everything that a person in difficult situations needs at the moment. life circumstances. Typically, such assistance is paid from the employer in cash equivalent. Financial assistance is provided in 2019 in the following cases:
- the employee has a serious illness or injury, and the deterioration of health could have occurred not only in the course of work;
- death of someone close to the employee;
- death of the employee himself (in this case paid to the closest relatives);
- birth of a child;
- marriage;
- loss of property or housing due to circumstances beyond a person’s control (for example, a natural disaster), etc.
I would like to clarify that such payments are not mandatory. Their size and types are not regulated by any regulatory legal acts.
Each employer independently develops and creates an order, which must spell out all the provisions regarding payments.
Also, the amount may depend on the specific situation in which the employee finds himself. In some organizations, assistance is paid to the employee annually, in the form of an additional payment to vacation pay, regardless of the life situation. The law, again, does not oblige you to do this, but if such payments are provided for in the organization, then there must be documentary support depending on the document flow (order, collective, individual agreement, etc.). The main law that regulates payments in 2019 is the Labor Code of the Russian Federation.
Receiving financial assistance in 2019
In 2019, you can receive financial assistance by writing an application addressed to your management. It must indicate the reason why it is needed, and also attach supporting documents (death certificate, birth certificate, etc.). Financial assistance cannot be used as an encouragement or stimulant to increase labor productivity. The amount of such payments is calculated on an individual basis; for each situation, the amount may vary significantly. For example, for a funeral the employer determines the amount of financial assistance in the amount of 4 thousand rubles, and for the birth of a child 5000 thousand rubles.
To receive the established monetary remuneration, the employee must wait until a payment order is issued, which specifies the amount and timing.
Also, the item in the organization’s budget from which financial assistance is calculated is indicated. You can receive money either in cash or by card or account. You should know that in 2019 there is no regional coefficient for financial assistance. But it is subject to the prescribed taxes according to the law of the administrative unit in which the employee lives and works. Alimony must be calculated from the amount of mat. help. An exception is rewarding an employee for preventing terrorist acts or helping to restore property after a natural disaster or as a result of military action. And also, if an employee or someone from his family died during military conflicts, then alimony penalties for obscenities. assistance is not awarded.
Reasons and documents
As mentioned above, to get checkmated. help from your employer, you must write an application, indicate the reasons for the difficult financial situation (and they may not always be sad) and attach supporting documents. IN different situations These documents will vary, namely:
- emergency situations (then in an apartment, fire, thieves, etc.) - documents received from special organizations;
- in connection with the painful condition of the employee for surgical treatment, medications or prostheses:
- an agreement with a medical institution on surgical treatment;
- a certificate from the attending physician regarding the need for surgical treatment or prosthetics or the use of expensive medications;
- copies of payment receipts;
- prescriptions issued for a specific person;
- For the funeral of family members, you must provide the employer with copies of:
- documents confirming relationship (birth certificate, marriage certificate);
- For an employee’s funeral, family members must be provided with:
- documents confirming death (death certificate);
- documents confirming relationship (birth certificate, marriage certificate...);
- receipts for expenses provided by the funeral organizer if there are no relatives;
- an application from the trade union and a power of attorney for their representative to receive;
- in connection with a wedding – a marriage certificate;
- with the arrival of a new family member - a birth certificate;
- with a difficult financial situation, confirmation is required:
- disability;
- that the mother raises her children alone;
- that the family has many children, copies of children’s birth certificates.
The difficult financial situation is justified by the following circumstances:
- single living;
- presence of disability;
- raising children by one parent and lack of income other than wages;
- lack of work for the spouse (temporarily);
- the number of children in the family is three or more.
In general, if someone decides to receive additional payments from their organization by simply making up a reason, their employer will most likely refuse them. The presence of supporting documents is required.
How is it taxed?
Financial assistance is subject to mandatory taxes. But there are certain restrictions on different types of deductions from wages when they will not be taxed. Insurance premiums Social funds will not be credited for swearing. help in the following cases if:
- the employee terminated the contract for the performance of his professional duties with the organization;
- the employee's family member died;
- the employee was influenced by unforeseen circumstances or natural disasters;
- the employee has a child and/or financial support is provided after the birth within twelve months from the date of birth;
- the amount of assistance is no more than four thousand.
Personal income tax on mat. assistance is not awarded in the following cases, if support is provided:
- in connection with the appearance of a new member in the family and within twelve months from the date of his birth, and the amount of payments for the entire period does not exceed fifty thousand;
- a resigning employee due to disability or upon reaching retirement age;
- employees to pay for their studies, vacations or medical procedures and the amount of assistance should not be more than 4,000 rubles per year;
- in connection with the death of someone close or the employee himself.
If there are other reasons for dismissal, mat. assistance is subject to personal income tax. You also need to know that the amount of financial assistance is not taken into account when calculating income tax. For any questions that you have after reading this article, you can contact our website consultants.
Supporting the most vulnerable segments of the population in difficult moments of their lives is one of the main functions of the Government. The state annually develops new programs aimed at improving the standard of living of all citizens without exception - it increases pensions to the subsistence level, assigns benefits and offers to conclude social contracts. The country's main legal act, the Constitution, obliges the Government to help citizens meet their needs and maintain public health. In addition to various benefits and compensation, people under certain circumstances can count on being provided with financial assistance due to their difficult financial situation. Let's look at what payments are provided in 2019.
What is financial assistance?
Financial support is provided to those who apply for it by writing an appropriate application. Usually it is provided only once to support a person in difficult times. Material support is understood as free monetary assistance to persons belonging to needy categories of citizens who have difficulties with money due to unforeseen circumstances.
Regulations on providing financial assistance to employees of enterprises
There is a specially developed provision that regulates the procedure for providing financial assistance to employees of enterprises who applied. According to this provision, an officially employed employee can submit an application for financial assistance, which will be considered by a commission assembled for this case, the members of which are employees of the same enterprise. When calculating the amount of payment, the employee’s salary and the situation that affected the citizen’s financial situation are taken into account.
There is another form of material support for those in need - the provision of a one-time payment from the state. This year the benefit amount is 4,000 rubles.
What categories of citizens are entitled to financial assistance, and under what circumstances?
circumstances it can be obtained
The law defines categories of applicants whose request for payment of one-time financial assistance can be satisfied:
- pensioners over 65 years of age;
- low-income citizens and families;
- officially employed company employees;
- military personnel;
- students whose mother or father received a disability group;
- university students with disabilities;
- people with disabilities;
- children whose parents have not reached the age of 18;
- parents with many children.
Pregnant employees who are in need of money due to their impending birth can also seek help. The company's collective agreement may indicate other cases when an employee can apply for a lump sum payment. This may not only be a difficult financial situation, but also, for example, the celebration of an anniversary.
Who has the right to apply for financial assistance?
As for the difficult financial situation, due to which citizens are forced to ask for financial support from the state, applicants who have the right to apply for payment include:
- single parents raising one or more children on their own without having stable source earnings;
- mother or father of a child (children) who are forced to raise minors independently, without the help of a second parent;
- disabled people (priority is given to group I disabled people, the payment for whom is intended in larger size in comparison with disabled people of groups II and III);
- single citizens whose earnings are not enough to provide themselves with everything they need.
Where to apply for financial assistance, conditions for its provision
The place where the application is submitted depends on which category of applicant the citizen in need of support belongs to. You can receive a one-time payment in the following instances:
- At the employer's(an option for those who work on an official basis in a company that provides financial assistance to employees).
- In the regional branch of the social protection authority(pensioners, people with disabilities and single mothers, as well as other categories of applicants without an official place of employment should apply here).
- Educational institution(only for students of universities and secondary educational institutions).
In any case, it is necessary to have documentary evidence that a citizen belongs to a certain category of citizens - this could be a certificate from a medical and social examination about the assignment of a disabled group, a certificate of a parent with many children, and so on.
Taxation of funds issued as financial assistance
The amount of material support from the employer is subject to personal income tax at the usual rate if the amount of the payment exceeds 4 thousand rubles.
Funds provided to a citizen as financial assistance will not be subject to personal income tax if:
- funds were allocated to him due to the death of a relative;
- money was provided to pay for expensive medical procedures;
- financial support was provided to an employee who resigned due to retirement or disability;
- cash paid to the mother of a newborn in the amount of no more than 50,000 rubles.
How is financial assistance processed in connection with difficult financial situations?
The procedure for applying for one-time financial assistance depends on the reason for which the applicant needs additional funds. Various categories citizens must apply to different authorities to receive funds. In any case, review of documents will take no more than 10 days. Let's look at this in more detail.
How to apply for financial assistance to working citizens
Employed citizens need to contact the human resources department, accounting department or directly to the employer. You need to act according to the following algorithm:
- Contact your manager and find out about the possibility of receiving a payment. If possible, write an application for financial support (indicate the full name of the employee, the position of the applicant, the request for financial support, date, signature).
- Give the application to your superiors for signature and take it to the accounting department. Wait for funds to be credited to your card or receive cash on the spot.
How to apply for financial aid for students
In order to receive financial assistance, students of universities, technical schools, academies and colleges must act according to the following scheme:
- Write an application in the form established by the educational institution (indicate the student’s name, group, request for payment of financial assistance, reasons for needing money, date). Don't forget to sign.
- Give the application for signature to the head of the study group, curator or dean of the faculty.
- Collect the documents required in this situation and attach the papers to the application. Submit to the accounting department, dean's office or other department educational institution dealing with similar issues.
- Wait for funds to be credited to the card used to pay the scholarship, or receive a justified refusal to pay.
How can the unemployed get financial assistance?
For unemployed citizens, there is a separate procedure for receiving financial assistance in the form of lump sum benefit. It consists of the following:
- You need to contact the SZN authorities, write an application for receiving benefits due to a difficult financial situation (indicate your full name, registration address, data from your passport, the composition of documentary evidence of rights to payment, a request for a payment, date, signature).
- Attach everything to the application Required documents, wait for the application to be approved or a letter of refusal indicating the reason.
What documents are needed to apply for financial assistance?
Wherever a citizen applies to receive funds, he will need to prove that he is in a difficult situation and needs money. Depending on the situation and category of the applicant, he may need the following documents:
| Document | Where to get it |
| The form will be issued at the place of submission of documents | |
| Russian passport | Ministry of Internal Affairs of the Russian Federation |
| Employment history(when applying at your place of work) | Human Resources Department |
| Student card (for students of universities and colleges) | By place of study |
| Pension certificate (for needy pensioners) | Pension Fund |
| Certificate of family composition | Housing department, passport office |
| Conclusion of a medical and social examination on assignment of a disabled group (for disabled people) | ITU Bureau |
| A child’s birth certificate without indicating information about the father or a certificate from the registry office about the recording of the father’s data according to the mother (for single mothers) | Civil registry offices |
| Birth certificate of the child (children) (for mothers applying for payment on the occasion of childbirth) | Civil registry offices |
| Certificate of registration at the antenatal clinic (for pregnant women) | At a gynecologist observing the course of pregnancy |
| A referral from the attending physician for an expensive operation or treatment, or a prescription for the purchase of expensive medications (for those who need help in case of diagnosis of a disease) | Clinic |
| Death certificate of a relative, child, spouse (for those in need of money due to an upcoming funeral or due to the loss of a breadwinner) | Civil registry offices |
Legislative acts on the topic
Common mistakes
Error: The citizen turned to his employer for financial support without documenting the reasons for his need for money.
Life situations sometimes force a person to seek additional financial resources. Governmental support socially vulnerable people sometimes do not satisfy even basic needs. Fast and reliable way receiving money without requiring its return - payment of financial assistance to an employee of the enterprise. Accrued in connection with a difficult financial situation that arose as a result of an event largely beyond the control of the person himself. In addition to benefits on special occasions, it can be issued to the employee annually during health leave.
What is financial assistance
According to the dictionary of terms of regulatory and technical documentation, one-time financial assistance is a socio-economic service provided in cash, products, care products, clothing and other current assets. In accounting terms, payment to an employee of an enterprise in money or goods (services) that can be determined in a calculable monetary equivalent.
The basic rule with which the concept of financial assistance is associated is that the recipient’s income must be below the subsistence level in a certain area. In this case, the income of all family members is taken into account. If a family plans to apply for financial assistance from the state, then it is impossible to do without certificates of family composition and income from work (2NDFL). Moreover, it may well turn out that they will have to be updated more than once.
Who is entitled to
The state tries to provide as much as possible social support their citizens, establishing new lists of payments, benefits and benefits. For example, the following may apply for financial assistance to official bodies:
- low-income people – after receiving the appropriate status;
- large families, if the total income level does not exceed permissible norm subsistence level of the region of residence on the day of application;
- citizens affected by natural disasters;
- single mothers;
- pensioners;
- disabled people.
This list is incomplete. These categories of citizens can write applications for payment annually. In addition to the indicated categories of persons, any citizens in certain situations are entitled to receive lump-sum payments of funds, including those who are able to work, for example, those who have incurred funeral expenses (financial assistance in connection with death is paid within six months from the date of death).
In addition to state protection, any employee with whom he has a contract can write an application for benefits in the name of the employer. employment contract. And although the law does not directly oblige the employer to make such payments, in practice they exist in the vast majority of organizations.
The form, procedure and amounts are established by managers in accordance with the collective agreement of the enterprise on the basis Labor Code RF. Difference different types assistance is important for determining the amount of personal income tax (NDFL), which is withheld by the accountant when calculating.
Who pays
State benefits are paid by social protection authorities based on the results of consideration of the application and documents confirming the right to receive. Benefits from the employer are paid by the accounting department at the place of official employment. In some cases, compensation of various kinds is received by an employee who retired (went on maternity leave) for the holidays or significant dates, then payment comes from the trade union committee.
Types of financial assistance
Financial assistance can be classified by type:
- targeted - must be confirmed by documents, paid by order of the manager (illness, death of a relative, birth of a child, material damage, etc.). This type also includes compensation for employee expenses incurred in connection with the performance of official duties;
- non-targeted - in the documents the purpose of use is not specifically stated (for example, the difficult financial situation of an employee without specifying the reason);
- one-time – paid once in connection with specific circumstances;
- periodic, or permanent - paid annually (or at certain intervals) until the elimination of circumstances affecting the level of income of a person or family.
Financial assistance to an employee
Financial assistance to an employee is a common practice of enterprises, employers of temporary work force, individual entrepreneurs. Subject to mandatory accounting and regulated by laws in the field labor law and tax legislation. The source of payments is the net profit of the enterprise, so at work it is rarely paid in the first quarter or half of the year, since it is difficult to determine the profitability of the enterprise.
What payments does it apply to?
Cash benefits to an employee at work relate to non-production payments - it is not related to the nature of the enterprise’s activities and does not depend on the quality of the employee’s performance of his or her duties. job responsibilities. It can be provided not only to existing ones, but also former employees.
The payment can be incentive (for example, to all employees when they go on vacation) or be of a social nature (for the purchase of medicines, funeral expenses, etc.).
Regulations on financial assistance to employees
The procedure for providing financial assistance at work is regulated by a local act of the enterprise: the regulation on such payments. You can usually get acquainted with it in the accounting department. This document accepted taking into account the requirements of the collective agreement. The trade union committee monitors the observance of employee rights. The regulations on employee benefits stipulate the amounts and terms of payments.
How to calculate
The amount of assistance provided to employees is determined by the organization itself; this is fixed in the collective agreement. There are no clear rules regarding the amount of payments in the legislation, but in practice they are calculated approximately in the following amounts:
- for a funeral - in budgetary organizations it is 2 employee salaries, in private organizations it depends on social policy enterprise and its financial capabilities;
- for the birth of a child (can be issued to both mother and father if they work in different organizations) - determined by the internal act of the company. It is rarely higher than 50 thousand rubles, since funds above this amount are subject to taxation;
- employee training – up to 80% of payment under the provision agreement educational services;
- treatment of an employee or his family members – up to 90% of the payment for treatment. It is possible to partially allocate funds from wage funds and the trade union budget;
- improvement of living conditions - up to 65% of the cost of housing purchased or rented.
How is it paid?
Targeted financial assistance at work is paid to the recipient in the same way as the basic salary. That is, if the institution is budgetary, and the salary comes to the card, then financial assistance will be transferred according to the specified details. U individual entrepreneur Payment in cash is acceptable, from the amount of net income, but it must be taken into account when calculating wages.
Payment terms
There are no exact deadlines established by law. But any application is subject to the federal law “On Work with Citizens’ Appeals,” which specifies a review period of no more than a month. The office work standards establish that document flow in organizations should not exceed 3 days from the day the resolution is signed by the manager until it is received by the executor. Documents on the expenditure of funds for which payment is made must be processed within 3 days.
Taxation of financial assistance
Payments of any kind in an amount up to 4,000 rubles are not subject to personal income tax (NDFL) and insurance contributions. Amounts above this norm are subject to personal income tax at the same rate as wages - 13% + contributions to funds are charged compulsory insurance. Personal income tax on financial assistance is not withheld if the amounts of targeted payments are determined as:
- funeral expenses paid to the employee or members of his family;
- medical care for employees, including retired ones;
- restoration of a home damaged by a natural disaster or terrorist attack;
- for the birth of a child, if the benefit does not exceed 50 thousand rubles.
Refusal of financial assistance
Payment of financial assistance to an employee is not an obligation, but a right of the employer and is regulated exclusively by the collective agreement and other local acts. It is advisable that the company adheres to the rules for rewarding employees. But if the organization’s expenses exceed income, which does not allow the payment of financial assistance, or the grounds for the application are not supported by documents, the employer has the right to refuse payment for legally.
How to get financial assistance at work
To receive a sum of money at the main place of work, an employee must:
- write an application for financial assistance;
- attach documents, certificates, examinations confirming the right to receive it.
A package of documents along with the application is submitted to the clerk/secretary or directly to the manager to make a decision on the payment of funds. If the decision is positive, the documents are transferred to the accounting department for execution. In budgetary organizations, the process of transferring financial assistance is slower than private firms, since statements are transferred to the financial department, treasury, and only then to the bank.
Due to difficult financial situation
When submitting an application for the provision of financial resources due to a difficult financial situation, the employee must write an application and attach documents confirming the right to receive funds:
- certificate of income of family members (if there is official employment);
- certificate of family composition;
- other documents confirming the difficult situation (for example, an act of unsuitability of housing).
For treatment
When applying for funds for the treatment of the employee himself or a member of his family, the following are provided along with the application:
- conclusion of a medical institution on the need for treatment;
- checks and receipts issued to the employee for the purchase of medicines, payment for operations and other expenses.
For the anniversary
Anniversary payments are classified as targeted assistance. Often singled out by order of the leader without the knowledge of the hero of the day. But if such an order has not been received, the hero of the day can take care of himself by submitting an application and the following documents:
- a copy of the passport (the page with the date of birth);
- petition from the immediate supervisor for assistance.
In such cases, payments to former employees are also possible (by decision of the manager and/or trade union committee).
At the birth of a child
The benefit for the birth or adoption of a child is established by a collective agreement, which specifies the amounts tied to the employee’s salary, or 50 thousand rubles. To complete it you need:
- employee statement;
- a copy of the child's birth certificate;
- a copy of the marriage certificate (if available).
For a wedding
When an employee gets married, funds are allocated according to the following documents:
- a petition from the immediate supervisor for assistance (in large organizations) or an oral request to the director;
- an application addressed to the manager for the provision of financial assistance.
Due to the death of relatives
Social benefits for funerals are negligible, so it is often impossible to do without the help of an employer. As a rule, payments from the company are issued promptly so that the employee has the opportunity to pay for funeral services. Financial assistance in connection with death is issued with the provision of documents:
- application addressed to the head of the organization;
- a copy of the death certificate, which is issued by the registry office after receiving a medical certificate at the hospital (morgue).
State financial assistance
The rules, amounts and terms of payment of financial assistance from the state are regulated by regulations Federal Law No. 178-FZ “On state social assistance”. Issued and paid by social security authorities. Paid to students, disabled children, pensioners, persons called up for urgent work military service, entrepreneurs for the development of subsidiary farming and other socially vulnerable segments of the population after consideration of the application and confirmation of the right to payment.
Low-income families
Payments to low-income families depend on the region of residence and the amount monthly income spouses, divided among all family members. Includes amounts of wages, additional payments, and alimony. Federal law provides for amounts of assistance ranging from 500 to 3,000 rubles per family member per year. Since this amount cannot satisfy the family's requirements, regional authorities regions may increase subsidies. For example, for low-income families in Moscow, the additional payment may increase to 6,000 rubles per year.
Large families
When receiving the status of a large family, parents or one of the parents are entitled to an annual payment of assistance from the state. She can stand out as in financial form, and food, clothing, etc. For large families special benefits are provided utilities, payment for food services in preschool institutions, reducing mortgage rates - all this can also be considered additional government assistance.
For single mothers
Financial assistance for single mothers depends on the mother’s income, including the presence or absence of one-time payments, such as assistance at the birth of a child from the employer. To register, it is necessary to submit to the social protection authority, in addition to the application, a certificate of income of all family members, and a certificate of assignment of single mother status. You may have to collect other documents at the request of the social security inspector. After receiving a positive decision on the appointment of financial assistance, it is paid to the applicant’s card or account.
Video
In some non-standard life situations, requiring significant material costs, employees of organizations turn to management with a request for financial assistance. At the legislative level, such an obligation is not established for employers. In the article we will consider what to follow when making such payments, what is the procedure for their taxation and insurance premiums.
"Automotive Technical School" A.P. Zakharov
from teacher I.V. Kalinina
Statement
In accordance with clause 6.3 of the Collective Agreement, I ask you to pay financial assistance in connection with the birth of a child on February 6, 2016.
Application:
1. A copy of the child’s birth certificate.
2. Certificate from the place of work of M.D.’s spouse. Kalinin about non-receipt (receipt) of financial assistance on the occasion of the birth of a child.
Let's look at the procedure for assessing financial assistance and insurance premiums.
with financial assistance
Income not subject to taxation, including individual species financial assistance are listed in Art. 217 Tax Code of the Russian Federation.
Financial assistance in the event of the death of an employee or his family members. Thus, according to paragraph 8 of this article, amounts of one-time payments (including in the form of financial assistance) made by employers to family members of a deceased employee, a retired former employee, or an employee are not subject to taxation. former employee retired due to the death of a member(s) of his family.
In accordance with Art. 2 of the RF IC, spouses, parents and children (adoptive parents and adopted children) are recognized as family members.
In paragraph 8 of Art. 217 of the Tax Code of the Russian Federation does not contain restrictions on the amount of payment of financial assistance in connection with the death of a family member, therefore this payment is exempt from taxation in full. There is a similar explanation in the Letter of the Ministry of Finance of the Russian Federation dated 08/06/2012 N 03-04-06/6-217.
Financial assistance on the occasion of the birth of a child. In the same paragraph 8 of Art. 217 of the Tax Code of the Russian Federation states that one-time financial assistance to employees (parents, adoptive parents, guardians) at the birth (adoption, adoption) of a child, paid during the first year after birth (adoption), but not more than 50,000 rubles, is not taxed. for each child.
The Ministry of Finance in relation to this payment clarifies that a payment not exceeding 50,000 rubles is not subject to taxation to one of the parents of their choice or to two parents based on total amount 50,000 rub. (Letter dated February 24, 2015 N 03-04-05/8495).
The agency also notes: since when an employee of an organization receives financial assistance, responsibility for the correctness of the withholding is assigned to the organization that is the tax agent, to confirm the fact of receipt or non-receipt of such assistance by one of the parents, it is possible to request information about the income of individuals in Form 2-.
If an employee of the institution does not provide information about the receipt of the specified assistance by another parent who is an employee of another organization, the fulfillment of the duties provided for tax agents in Art. 226 of the Tax Code of the Russian Federation, including according to the message in tax authority about the impossibility of withholding tax and the amount of tax, is carried out by the institution.
If financial assistance was not provided at the spouse’s place of work, in order to resolve the issue of exemption from taxation of the amount of financial assistance paid, it is advisable to submit to the tax authority at the place of residence information about the spouse’s income in Form 2-, as well as a certificate issued by his employer indicating that he did not receive corresponding funds.
Financial assistance in connection with natural disasters, emergencies, and terrorist attacks. To determine an emergency circumstance, we turn to the Letter of the Ministry of Finance of the Russian Federation dated 02/04/2013 N 03-04-06/0-34 and the Federal Law dated 12/21/1994 N 68-FZ "On the protection of the population and territories from emergency situations of a natural and man-made nature", according to which under emergency refers to the situation in a certain territory resulting from an accident, dangerous natural phenomenon, catastrophe, natural or other disaster that may result or has resulted in human casualties, damage to human health or environment, significant material losses and disruption of people's living conditions. This fact must be documented in the prescribed manner.
Since 2015, new clauses 8.3 and 8.4 of Art. 217 of the Tax Code of the Russian Federation, which were introduced by Federal Law of November 29, 2014 N 382-F3. As a result of these changes, payments, including in the form of financial assistance, paid in connection with a natural disaster or other emergency circumstance to victims of terrorist attacks on the territory of the Russian Federation are now not subject to taxation. In addition, these norms establish that such payments to family members of persons who died as a result of natural disasters or other emergency circumstances or as a result of terrorist attacks on the territory of the Russian Federation are not taxed.
Until 2015, payments of financial assistance due to emergency circumstances were exempted only if they were one-time in nature. From the specified time, para. 2 and 6 clause 8 art. 217 Tax Code of the Russian Federation.
That is, now the one-time nature of the payment is not a condition for its exemption from taxation. Neither the source of assistance nor the amount of damage suffered by the taxpayer matters. The main thing is to confirm the occurrence of emergency circumstances with documents. This is also indicated in the Letter of the Ministry of Finance of the Russian Federation dated 08/04/2015 N 03-04-06/44861.
Financial assistance upon retirement. According to paragraph 28 of Art. 217 of the Tax Code of the Russian Federation does not tax the amount of financial assistance provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or age, in an amount not exceeding 4,000 rubles. for the tax period (year). This limit also applies to other types of financial assistance (for treatment, for training, for vacation, on the occasion of marriage registration).
Insurance premiums with financial assistance
In accordance with paragraphs. 3 p. 1 art. 9 of Federal Law N 212-FZ * (1) and paragraphs. 3 p. 1 art. 20.2 of the Federal Law of July 24, 1998 N 125-FZ * (2) the amounts of one-time financial assistance provided by policyholders are not subject to insurance premiums:
– individuals in connection with a natural disaster or other emergency in order to compensate for the material damage caused to them or harm to their health, as well as to individuals affected by terrorist acts on the territory of the Russian Federation;
– to an employee in connection with the death of a member (members) of his family;
– to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, paid during the first year after birth (adoption), but not more than 50,000 rubles for each child.
In addition, according to paragraphs. 11 clause 1 art. 9 of Federal Law No. 212-FZ, financial assistance in an amount not exceeding 4,000 rubles is not subject to insurance contributions. per employee per billing period.
When issuing financial assistance to an employee in connection with the death of a member of his family, one should take into account the explanations of the Ministry of Labor in Letter No. 17-3/B-538 dated November 9, 2015, which states that family members in this case include spouse, parents (including adoptive parents) and children (including adopted children). Grandparents, brothers and sisters are not family members of the employee, and in the event of financial assistance being provided in the event of the death of these relatives, it is fully subject to insurance premiums.
The position of the Ministry of Labor regarding the imposition of insurance premiums on the payment of financial assistance at the birth of a child is also interesting. Unlike tax authorities, this department believes that such payment should not be subject to insurance premiums within the limit of 50,000 rubles. both parents (Letter dated October 27, 2015 N 17-3/B-521).
Accounting for financial assistance
According to the Instructions on the application of the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 01.07.2013 N 65n, material assistance to employees is paid from the wage fund and is carried out under subarticle 211 “Wages” of the KOSGU under expense type code 111 “Institutional wage fund” . Accounting for payroll calculations is kept on account 0 302 11 000 “Payroll calculations” (clause 256 of Instruction No. 157n*(3)). If it is necessary to pay insurance contributions to extra-budgetary funds from the above-mentioned payment, expenses will be carried out under subarticle 213 “Accruals for wage payments” of KOSGU under expense type code 119 “Contributions for compulsory social insurance for wage payments and other payments to employees of institutions” . The source of payments can be both the institution’s own funds (KVFO 2) and subsidies for the implementation government assignment(KVFO 4). Thus, standard transactions for the accrual and payment of financial assistance and deductions from it should be reflected similarly to transactions for the accrual and payment of wages. Let's remind them.
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State institution (Instruction No. 162n*) |
Budgetary institution (Instruction No. 174n**) |
Autonomous institution (Instruction No. 183n***) |
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Calculation of financial assistance |
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1 401 20 211 |
0 401 20 211 |
0 401 20 211 |
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Withholding from financial assistance |
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Calculation of insurance premiums from financial assistance |
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1 401 20 213 |
1 303 02 730 |
0 401 20 213 |
0 303 02 730 |
0 401 20 213 |
0 303 02 000 |
Transfer to the budget and insurance premiums |
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1 303 01 830 |
1 304 05 211 |
0 303 01 830 |
0 303 01 000 |
0 201 11 000 |
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Issuance of financial assistance through the cash desk |
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Transfer of financial assistance to employees’ accounts in credit institutions |
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*(3) Instructions for using the Unified Chart of Accounts accounting for organs state power (government agencies), local government bodies, state government bodies off-budget funds, state academies sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n. O. Lunina, editor of the journal "Educational Institutions: Accounting and Taxation" Journal "Educational Institutions: Accounting and Taxation", N 3, March 2016, p. 51-59. Tags: , Previous postNext entry | |||||
